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UNIVERSITY  OF  CALIFORNIA 
AT  LOS  ANGELES 


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DIGEST  OF  DECISIONS 

o/  the  UNITED  STATES  COURTS 
BOARD  OF  GENERAL  APPRAISERS 
and  the  TREASURY  DEPARTMENT 

UNDER  THE 

CUSTOMS  REVENUE  LAWS 


TOGETHER  WITH  THE 

TARIFF  ACTS  FROM  1883  TO  1913 

AND  CERTAIN  OTHER 
CUSTOMS  REVENUE  STATUTES 


IN   TWO    VOLUMES 

VOLUME  1 


WASHINGTON 

GOVERNMENT  PRINTING  OFFICE 

1918 


Treasury  Department, 

Document  No.  2780  (Vol.  1). 

Ciistoms. 


W1\0 

v.l 
CONTENTS. 


Section  1,  tariff  act  of  1913 :  Page. 

Enacting    clause 5 

Dutiable  list — 

Schedule  A.  Chemicals,  oils,  and  paints,  paragraphs  1-70 15 

Schedule  B.  Earths,    earthenware,    and    glassware,    paragraphs 

71-101 107 

Schedule  C.  Metals  and  manufactures  of,  paragraphs  102-167 185 

,                     Schedule  D.  Wood  and  manufactures  of,  paragraphs  168-176 315 

^  Schedule  E.  Sugar,  molasses,  and  manufactures  of,  paragraphs 

.^                                              177-180 337 

^                    Schedule  F.  Tobacco  and  manufactures  of,  paragraphs  181-185  __  349 
^                    Schedule  G.  Agricultural    products    and    provisions,    paragraphs 

186-236 357 

Schedule  H.  Spirits,    wines,    and    other    beverages,    paragraphs 

"^                                                    237-249 441 

>^                     Schedule  I.  Cotton    manufactures,    paragraphs   250-266 467 

:::^  Schedule  J.  Flax,   hemp,   and   jute   and   manufactures   of,   para 

graphs  267-285 529 

^                        Schedule  K.  Wool  and  manufactures  of,  paragraphs  286-310 560 

\|                      Schedule  L.  Silks  and  silk  goods,  paragraphs  311-319 601 

\'                    Schedule  M.  Papers  and  books,  paragraphs  320-332 635 

Schedule  N.  Sundries,  paragraphs  333-386 683 

Free  list,  paragraphs  387-657 887 

Specific  provisions  of  previous  tariff  acts  not  appearing  .is  such: 

^             In  the  act  of  1913 1210 

^             In  the  act  of  1909 1210 

^              In  the  act  of  1897 1212 

In  the  act  of  1894 1213 

In  the  act  of  1883 1217 

Sections  of  previous  tariff  acts  not  reenacted  in  the  act  of  1913 1219 

Section  3,  tariff  act  of  1913 : 

The  administrative  act  of  June  10,  1890,  as  amended  by  the  act  of 

October  3,  1913,  and  the  act  of  August  5,  1909 1229 

Section  4,  tariff  act  of  1913 : 

Special  provisions  that  meet  exceptional  conditions 1509 

PERTINENT   SECTIONS   OF  THE  REVISED   STATUTES. 

Sections  2910-2911.     Average  price 1605 

Section  2802.    Baggage 1600 

Section  2984.     Casualty,  injury  of  merchandise  by 1611 

Section  2903.     Currency,  depreciated 1616 

Section  25  (tariff  act  of  1894).     Value  of  foreign  coins 1616 

Section  2901.     Designation  of  packages  for  examination 1630 

177'Jt)  1 


4  CONTENTS. 

Page. 

Section  2S99.     Bond  for  delivery  of  unexamined  packages —  1632 

Section  2785.     Entry  of  merchandise — regular 1635 

Sections  2788,  292G.     Entry  of  merchandise  by  appraisement 1636 

Section  3114.     Equipment  and  repairs  to  American  vessels 1638 

Section  2867.     Landing  goods  without  a  permit 1640 

Section  2081.     Liens 1643 

Sections  2809-2810.     Manifest,  articles  not  on 1648 

Section  2766.      'Merchandise"  defined 1650 

Sections  2971-2973.     ISIerchandise  in  warehouse 1653 

Sections  2795-2797.     Sea  stores 1659 

Section  2921.     Shortage  in  package,  found  by  appraiser 1665 

Section  2898.     Tare  and  draft 1666 

Sections  2837-2920.     Weight  and  gauge 1670 

Section  2928.     Wreck,  merchandise  from  (see  par.  L,  sec.  IV,  act  1913 )__  1563 

SPECIAL  ACTS. 

Tariff  act  of  1894,  section  70.    Bonds  for  duties 1679 

Act  of  March  2,  1905.     Canal  Zone 1684 

Act  of  August  24,  1912,  section  5.     I'anama  Canal  act 1557 

Act  of  July  26,  1911,  section  2.    Canadian  reciprocity  act 1685 

Act  of  June  10,  1880.     Immediate  transjjortation  act 1689 

Act  of  March  4,  1909,  sectio»i  30.     Copyright 1690 

Act  of  September  2,  1914.     War-risk  insurance 1692 

Various.      Prohibited    importations 1693 

SUNDRY    TOPICS. 

Actions  for  duties  prior  to  act  of  June  10,  1890 1695 

Actions  to  recover  excess  of  duties  paid 1701 

Mail  importations 1711 

Porto  Rico 1713 

Statutes — Constitutionality 1716 

Statutes — Construction,  classification 1717 

Statutes,  repeal  of 1733 

Treaties 1736 

Fraud,  smuggling,  etc 1738 


DIGEST  OF  DECISIONS 

OF    THE 

UNITED  STATES  COURTS,  BOARD  OF  GENERAL  APPRAISERS,  AND  THE 
TREASURY  DEPARTMENT 

UNDER    THE 

CUSTOMS  REVENUE  LAWS. 


1913 


AN   ACT   TO    IlEUUCK    TARIFF    DUTIKS    AXIJ    TO    I'IIOVIDL:    UlCVENUR    FOR 
THL}  GOVKRiXMK.N'T,  AND  FOR  OTHlIll   I'URl'OSKS. 

[38   U.   S    Stat.,   114.J 

Jie  it  enacted  by  the  Senate  and  House  of  Representatives  of  the  United 
States  of  Anieriea  in  Convress  assembled,  Tli:it  on  unci  utter  tho  day 
following  the  pussuge  of  this  Act,  except  us  otlierwise  specially  provided 
for  in  this  Act,  there  shall  be  le\  led,  collected,  and  paid  upon  all  articles 
when  imported  from  any  foreign  country  into  the  United  States  or  into 
any  of  its  possessions  (except  tlie  IMillipjnne  Islands  und  the  islands  of 
Guam  and  Tutuila)  the  rates  of  duty  which  are  by  the  schetlules  and 
paragraphs  of  the  dutiable  list  of  this  section  prescribed,  namely  : 

310.  The  provisions  of  this  schedule  (K)  shall  be  effective  on  and  after 
the  tirst  day  of  .January,  nineteen  hundred  and  fourteen,  until  which  date 
the  rates  of  duty  now  provided  by  Schedule  K  of  the  existing  law  shall 
remain  in  full  force  and  effect. 

AN  ACT  TO  PROVIDE  REVENUE,  EQUALIZE  DUTIES  AND  ENCOURAGE  THE 
INDUSTRIES  OF  THE  UNITED  STATES,  AND  FOR  OTHER  PURPOSES. 

[36  U.  S.  Stat.,  11.1 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the  United 
States  of  America  in  Congress  assembled,  That  on  und  after  the  day 
following  the  passage  of  this  Act,  except  as  otherwise  specially  provided 
for  in  the  second  section  of  this  Act,  there  shall  be  levied,  collected,  and 
paid  upon  all  articles  when  imported  from  any  foreign  country  into  the 
1909  United  States  or  into  any  of  its  possessions  (except  the  Philippine  Islands 
and  the  islands  of  Guam  and  Tutuila)  the  rates  of  duty  which  are  by 
the  schedules  and  paragraphs  of  the  dutiable  list  of  this  section  pre- 
scribed, namely : 

The  provisions  of  the  dutiable  list  and  the  free  list  of  this  section  shall 
constitute  the  minimum  tariff  of  the  United  States. 

AN     ACT     TO      PROVIDE      REVENUE      FOR     THE      GOVERNMENT      AND     TO 
ENCOURAGE    THE    INDUSTRIES    OF    THE    UNITED    STATES. 

[30  U.  S.  Stat.,  151  ;  U.  S.  Comp.  Stat.,  1626.] 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the  United 
States  of  America  in  Congress  assembled.  That  on  and  after  the  passage 
of  this  Act,  unless  otherwise  specially  provided  for  in  this  .\ct,  there 
1897  shall  be  levied,  collected,  and  paid  upon  all  articles  imported  from  foreign 
countries,  and  mentioned  in  the  schedules  herein  contained,  the  rates  of 
duty  which  are,  by  the  schedules  and  paragraphs,  respectively  described, 
namely : 

5 


6  DIGEST    OF    CUSTOMS    DECISIONS. 

AN     ACT     TO     RKUIIC'K     TAXATION.     TO     I'UOVIUK     HKAIO.MK      KOU     THE 
GOVBRNMiaNT.   AND    FOH    OTlIKll   Fl  Ui'OSKS. 

[28  U.  S.  Stat.,  oOt).] 

Be  it  imacted  by  the  Semite  and  House  of  lieprescntatites  of  the  I'niled 
States  of  Atneriea  in  Coni/resg  axxiinbled.  That  on  and  after  the  linst  day 
of  Aiig:ust,  eijihttvii  huiulred  and  ninety-four,  unless  other\visi>  siKfially 
1894  provided  for  in  this  Act,  there  sluill  Ik'  levietl,  colIet'ttHl.  and  paid  ui)on 
all  articles  imported  from  foreijin  countries  or  withdrawn  for  consump- 
tion, and  meutioueil  in  the  schedules  herein  contained,  the  nites  of  dut>- 
which  are,  by  the  schetlules  and  parajrraphs,  resi)ectively  prescribed, 
namely : 

AN  ACT  TO  REDUCK  THE  REVENUE  AND  EQ.UAL.IZE  Dl'TIKS  ON   IMPORTS, 
AND  FOR  OTHER   PURPOSES,  APPROVED   OCTOimil    1,   ISIM). 

126  U.  S.  Stat.,  567.] 

lie  it  enaetcd  t^i  the  Senate  and  House  of  Representatives  of  the  United 
States  of  Anicriea  in  Cont/ress  assembled.  That  on  and  after  the  sixth  day 
of  October,  eifrhteen  hundred  and  ninety,  unless  otherwise  si>ecially  pro- 
1890  vided  for  in  this  Act,  there  shall  be  levied,  collected,  and  paid  uinm  all 
articles  imported  from  foreifxn  countries,  and  mentiontnl  in  the  schedules 
herein  contained,  the  rates  of  duty  which  are,  by  the  schtnlules  and  para- 
graphs, respectively  prescribed,  namely  : 

AN    ACT   TO    REDUCE    INTERNAL,    REVENUE    TAXATION,    AND    FtHl    OTHER 

PURPOSES. 

[22  U.  S.  Stat.,  488.] 

'  Sec.  6.  That  on  and  after  tlie  first  day  of  July,  eighteen  hundred  and 
ifrhty-three.  the  followinir  sections  shall  constitute  and  be  a  substitute 
or  Title  thirty-three  of  the  Revised  Statutes  of  the  United  States: 

1883  (  *  *  *  *  *  '  * 

Sec.  2r>02.  There  shall  be  levied,  collected,   and  paid  ui)on  all   articles 

imported  from  foreifiii  countries,  and  mentioned  in  the  schedules  hereiri 

contained,   the  rates  of  duty   which   :\i\',  by   tlie  schedules,   respectivcl* 

prescribed,  namely  : 

DECISIONS   UNDER  THE   ACT   OF   1913. 

Exportation — What   Constitutes. — Merchan<lise   intentionally   shipped    from 
this  country   but  denied   entrance   in   a   foreign   country    not   exporteil. — Dept. 
order  (T.  D.  3G39C). 
Railway   Mail  Car. 

An  international  railway  may  bring  its  cars  into  the  lhiite<l  States  free  of 
duty  in  the  due  course  of  international  and  incidental  local  tratlic  only,  but  not 
to  engage  for  any  period  in  domestic  traffic  only. — U.  S.  v.  Duluth.  Winnipeg  & 
Pacific  Railway  Co.  (Ct.  Cust.  Appls.).  T.  D.  36396;  (G.  A.  7802)  T.  D.  3G190 
reversed.     Dept.  order  (T.  D.  3Gr)81). 

Reiniporti'd  Merchandise  Refused  Entrance  in  Canada. —  Merchandise  im- 
ported into  this  country  from  Austria,  upon  which  duty  had  been  paid,  then 
exported  to  Canada  and  refused  by  the  Government  of  Canada  admission  into 
that  country  and  reimported  into  the  United  States  is,  for  tariff  purposes,  to  be 
treated  as  an  original  importation  and  the  proper  duty  collected  thereon. — T.  D. 
37197  (G.  A.  8005). 

]VIerchandise  Reshipped  by  Mistake. — Six  bags  of  mushrooms  were  im- 
ported on  a  vessel  of  the  Hamburg-American  Line.  By  mistake  five  bales  were 
reloaded  on  a  vessel  of  the  same  line  and  taken  out  of  the  country.  No  refund. 
In  our  judgment,  should  be  ordered.— Ab.  36290  (T.  D.  34704). 


ENACTING   CLAUSE.  7 

Nonimportation. — When  merchandise  not  perishable  is  found  by  the  apprais- 
ing officers  to  be  entirely  without  commercial  value  by  reason  of  damage, 
and  is  so  reported,  an  allowance  in  duties  should  be  made. — Dept.  order 
(T.  D.  35701). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Importations  of  American  Products  Exported  Under  a  Different 
Tariff. — A  tariff  law  creates  no  vested  rights  to  import  free  or  at  any  par- 
ticular rate  of  duty  goods,  wares,  merchandise,  or  products  of  any  kind ;  no 
contractual  obligation  had  been  incurred  by  the  taxing  power  incapable  of  being 
impaired  by  a  subsequent  modification  or  repeal  of  the  provision  in  question ; 
the  law  In  force  at  the  date  reentry  wat;  sought  applies  and  the  importation 
of  animals  was  properly  held  dutiable  under  paragraphs  225  and  227,  tariff 
act  of  1909.  Campbell  v.  U.  S.  (107  U.  S.,  407)  distinguished.— Bragg  v.  U.  S. 
(Ct.  Cust.  Appls.),  T.  D.  31575;  (G.  A.  Ab.  23875)  T.  D.  30879  affirmed. 

Liquidation  Involving  Less  Than  One  Dollar. — In  T.  D.  31791  the  Secre- 
tary of  the  Treasury  issued  the  following  instructions : 

When  the  total  ascertained  duty  does  not  differ  from  the  total  estimated 
duties  deposited  by  at  least  $1,  the  entry  should  be  liquidated  in  the  amount  of 
duty  as  entered,  thus  avoiding  the  bookeeping  and  accounting  incident  to  the 
refund  or  collection  of  small  amounts. 

The  regulation  above  quoted  is  reasonable  and  lawful. — Ab.  31565  (T.  D. 
33263). 

Merchandise  in  Transit  from  Canada  for  Exportation. — Where  goods  are 
shipped  from  Canada  through  the  United  States,  and  are  intended  for  exporta- 
tion to  England,  an  uncommunicated  and  secret  intention  to  export  them  avails 
nothing.  Such  intention  must  be  shown  by  conforming  to  the  requirements  of 
articles  418  and  419  of  the  Customs  Regulations  of  1908. 

The  consignee  of  imported  goods  is  regarded  as  the  owner,  and  a  power  of 
attorney  given  by  him  to  enter  the  goods  is  valid,  so  that  an  entry  made  under 
his  authority  will  be  sufficient  on  which  to  assess  duty. — T.  D.  32147  (G.  A. 
7315). 

Merchandise  in  Transit,  United  States  and  Canada. — Certain  merchandise 
was  being  shipped  aboard  the  Canadian  Pacific  Railway  from  a  certain  point 
in  Canada  to  a  certain  point  in  Canada  which  in  transit  passed  through  the 
United  States.  There  was  no  compliance  with  customs  regulations  governing 
goods  in  transit ;  and,  moreover,  the  goods  here  were  taken  out  of  the  customs 
custody  by  the  importer  or  his  agent  and  into  his  own  possession  while  in  the 
United  States.  The  law  is  mandatory  that  no  refund  of  duties  may  be  had  in 
such  a  case.— U.  S.  v.  Cornett  (Ct.  Cust.  Appls.),  T.  D.  34531 ;  (G.  A.  Ab.  34568) 
T.  D.  34090  reversed. 

Nonimportation. 

The  weigher's  return  being  a  necessary  official  document  before  the  collector 
at  the  time  of  liquidation  and  the  assessment  of  duty  in  this  case,  it  is  ruled 
by  United  States  v.  Swedish  Produce  Co.  (Ct.  Cust.  Appls.),  T.  D.  33437;  and 
the  board's  conclusion  may  well  be  sustained  upon  the  theory  of  manifest 
clerical  error.  Moreover,  there  was  such  a  shortage  or  nonimportation  here 
that  as  to  that  it  was  not  to  be  deemed  "  an  importation  of  merchandise." — 
U.  S.  V.  Bush  &  Co.  et  al.  (Ct.  Cust.  Appls.),  T.  D.  33938;  (G.  A.  Ab.  31640) 
T.  D.  33263  affirmed. 


8  DIGEST   OF   CUSTOMS   DECISIONS. 

'riu'  i'\  i(lfuit>  disclosed  by  ihe  record  justifies  the  conclusioii  that  the  maca- 
roni lor  which  :illo\vauce  was  made  was,  before  arrival  in  port,  not  merely 
ilaiuaj^ed,  but  destroyed,  and  that  therefore  as  to  the  destroyed  portion  there 
was  no  importation.— U.  S.  v.  Pastene  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  32458; 
(G.  A.  Ab.  20203)  T.  D.  31 788  afTu-med. 

A  simple  inechanieal  mixture  of  two  kinds  of  metals,  due  pr(>hal)ly  to  care- 
lessness in  the  stowinj^  of  the  vessel  in  which  imported  or  in  the  handling?  of 
the  Koods,  but  which  may  be  again  separated,  is  not  such  a  damaj^e  or  destruc- 
tion of  the  goods  as  will  excuse  the  importers  from  ])aying  duty  thereon. — 
T.  D.  30753   (G.  A.  705G). 

Nonimportation — Broken  Demijohns, — Broken  dendjohns  were  assessed 
with  duty  as  landed  merchandise.— Ab.  27241  (T.  D.  3204(5). 

The  case  falls  directly  under  the  decision  of  the  board  in  the  case  of  Dodge 
&  Olcott,  G.  A.  6854  (T.  D.  29494).  Following  that  decision,  the  protest  is 
sustained  and  the  collector's  decision  reversed. 

Reimportation  of  Mica. — The  claim  here  is  that  certain  mica  was  exported 
to  I.ondon  and  leturned  to  this  country  without  leaving  the  possession  of  the 
importer,  and  that  therefore  the  shipment  in  question  is  not  an  importation. 
Protest  overruled.— Ab.  32281  (T.  D.  33409). 

Sliortage  of  IJottles  Packed  in  Cases. — Proof  of  discovery  of  shortage  by  an 
unollicial  examination  after  packages  have  been  discharged  from  vessel  and 
after  surrender  of  maiunil  possession  of  the  packages  by  customs  officers  is  not 
sufficient  by  itself  to  support  a  claim  that  the  goods  have  not  been  imported. — 
U.  S.  V.  Brown;  U.  S.  v.  Kwong  Tai  Chong ;  U.  S.  v.  Quong  Yee  Wo  (Ct.  Cust. 
Appls.),  T.  D.  31943;  Ab.  21075  (T.  D.  29700)  reversed. 

Shortage  in  Case  Goods. — The  evidence  here  tends  to  show  there  was  a 
shortage,  but  entirely  fails  to  show  that  the  packages  when  landed  were  in 
the  condition  they  were  found  at  the  time  they  reached  the  importers'  place 
of  business.— U.  S.  v.  Brown  (2  Ct.  Cust.  Appls.,  189;  T.  D.  31943)  ;  U.  S.  v. 
Brown  &  Co.  (Ct.  Cust.  Appls.)  T.  D.  33374;  (G.  A.  Ab.  31006)  T.  D.  33055 
reversed. 

Shortage — Evidence. — There  is  no  evidence  showing  or  tending  even  to  show 
the  condition  of  tiie  case  of  goods  at  the  precise  time  of  importation.  To  pi'otect 
the  revenues,  claims  of  this  character  should  be  clearly  made  out. — U.  S.  v. 
Brown  (2  Ct.  Cust.  Appls.,  189;  T.  D.  31943).— U.  S.  v.  Fentou,  jr.  (Ct.  Cust. 
.\ppls.),  T.  D.  34252;  (G.  A.  Ab.  33799)  T.  D.  33789  reversed. 

DECISIONS  UNDER  TIIE  ACT  OF  1897. 

Cuba — Foreign  Country. 

Importations  from  the  United  States  into  Cuba  during  the  American  control 
of  that  island  prior  to  May  20,  1902,  were  properly  subjected  to  the  duties 
levied  by  the  American  military  authorities. — Galban  &  Co.  v.  U.  S.  (C.  Cls.), 
T.  D.  27940. 

The  status  of  Cuba  as  a  foreign  country  with  reference  to  the  United  States 
was  not  changed  by  the  operation  of  the  treaty  of  peace  concluded  between  the 
United  States  and  Spain  (30  Stat.,  1754).  and  merchandi.se  imported  from  that 
island  is  subject  to  the  rates  of  duty  imposed  by  the  act  of  1897.  Fleming  v. 
Page  (9  How.,  003),  Neely  v.  Henkel  (21  Sup.  Ct.  Rep.,  302),  In  re  Saxou 
(G.  A.  4515),  and  In  re  Thompson  (G.  A.  4595)  followed.— T.  D.  23087  (G.  A 
4932). 


ENACTING   CLAUSE.  9 

Merchandise  exported  from  Cuba  and  imported  into  the  United  States  since 
said  treaty  became  operative  is  dutiable  at  the  rates  prescribed  in  the  tariff 
act  of  1897,  levying  dutifes  on  "  articles  imported  from  foreign  countries."  Flem- 
ing V.  Page  (9  How.,  603)  and  In  re  Saxon  (G.  A.  4145)  applied.— T.  D.  21738 
(G.  A.  4594). 

Export— Import. — Merchandise  transported  from  New  Orleans  to  Santiago 
de  Cuba  while  that  place  was  within  the  military  occupation  of  the  United 
States  must  be  deemed  to  be  "  exported  "  from  this  country.  The  fnct  that  it 
is  afterwards  returned  to  New  Orleans  loithout  having  been  landed  does  not 
take  it  out  of  the  category  of  "  imported  merchandise,"  dutiable  under  the 
United  States  tariff  laws.  McGlinchy  v.  United  States  (4  Cliff.,  312;  16  Fed. 
Cases,  118)   followed. 

Cuba  is  none  the  less  foreign  territory  within  the  meaning  of  the  act  of 
June  6,  1900,  because  it  is  under  a  military  governor  appointed  by  and  repre- 
senting the  President  in  the  work  of  assisting  the  inhabitants  to  establish  a 
government  of  their  own.— Neely  v.  Henkel   (180  U.  S.,  109,  120). 

Goods  Lost  Overboard  After  Importation. — An  importation  is  complete 
when  goods  are  brought  within  the  limits  of  a  port  of  entry,  with  the  inten- 
tion of  unlading  them  there,  and  the  right  of  the  Government  to  duties  ac- 
crues immediately  upon  importation.  It  is  immaterial  that,  before  being  un- 
laden from  the  vessel,  the  merchandise  was  lost  overboard,  so  that  the  customs 
officers  could  not  retain  control  of  it.  U.  S.  v.  Ten  Thousand  Cigars  (2  Curt., 
437;  28  Fed.  Cas.,  38)  and  U.  S.  v.  Boyd  (24  Fed.  Rep.,  092,  094)  followed.— 
T.  D.  22828  (G.  A.  4869). 

Hawaii,  Customs  Duties. — The  provision  of  the  joint  resolution  for  the  an- 
nexation of  the  Hawaiian  Islands,  which  retained  in  force  the  same  customs 
duties  between  such  islands  and  the  ports  of  the  United  States  as  formerly,  is 
con.stitutional. — Grossman  v.  U.  S.  (105  Fed.  Rep.,  608). 

Imports  from  the  Hawaiian  Islands. 

The  protest  of  the  importers  claimed  the  unconstitutionality  of  legislation 
continuing  in  force  tariff  duties  between  the  Hawaiian  Islands  and  the  United 
States,  as  being  in  violation  of  those  clauses  of  the  Constitution  which  pro- 
vide («)  that  duties  shall  be  uniform  throughout  the  United  States;  (6)  that 
no  tax  shall  be  laid  on  articles  exported  from  any  State. 

Held  that  the  protest  should  be  overruled,  the  question  being  deemed  one  of 
sufficient  importance  to  require  the  determination  of  the  Supreme  Court.  Note 
(182  U.  S.,  221)  "The  Insular  Cases."— T.  D.  22400  (G.  A.  4735). 

Isle  of  Pines — Foreign  Country. 

The  Isle  of  Pines  is  a  part  of  Cuba,  and  therefore  a  foreign  country  within 
the  meaning  of  the  enacting  clause  of  the  tariff  act  of  1897,  and  importations 
therefrom  are  subject  to  the  tariff  laws  of  the  United  States. — Pearcy  v.  Strana- 
han  (U.  S.)  ;  T.  D.  28108. 

Merchandise  from  the  High  Seas. 

The  jurisdiction  of  the  Board  of  General  Appraisers,  sitting  as  a  board  of 
cla.ssification  under  the  authority  conferred  by  section  14  of  the  customs  admin- 
istrative act  of  June  10,  1890,  does  not  extend  to  a  review  of  the  question 
whether  an  article  has  been  imported  or  not,  or  whether  or  not  it  was  brought 
from  a  foreign  country.  The  Insular  Cases  (182  U.  S.,  221;  21  Sup.  Ct.  Rep., 
742)  ;  In  re  Goetze,  G.  A.  4967  (T.  D.  23191),  and  In  re  Toma,  G.  A.  5042 
(T.  D.  23417),  followed.— T.  D.  27912  (G.  A.  6541). 


10  DIGEST   OF   CUSTOMS   DECISIONS. 

Noniinportution — lirokcn  Demijohns. 

Where  glass  demijohns  containing  floral  waters  were  broken  in  transitu,  so 
as  to  waste  the  contents  and  destroy  the  connnercial  value  of  the  entire  importa- 
tion, a  deduction  of  duty  will  he  made  on  the  ground  that  the  goods  were  never 
imported.— T.  D.  20404  (G.  A.  0854). 

Keiniported  AVIiisky. 

Whislvy.  the  product  or  maimfacture  of  the  United  States,  which,  after  being 
exported  from  bonded  warehouse,  is  reimported  into  this  country,  is  dutiable 
under  section  27,  tariff  act  of  July  24,  1897,  on  the  basis  of  the  quantity  or 
number  of  gallons  contained  at  the  time  of  reimportation,  and  not  at  the  date 
of  exportation.— T.  IX  21,504  (G.  A.  4527). 
Shortag;e — Allowance  for. 

EviuKiNcio  AT  Hkaking. — The  tUlidavit  making  the  denial,  prescrilted  by  article 
1452  of  the  Customs  Regulations  of  1899  (as  amended  by  T.  D.  27713),  now 
published  as  article  10G3  of  Customs  Regulations  of  1908  is  admissible  in  evi- 
dence if  filed  with  the  board  at  or  prior  to  the  hearing  of  the  case,  and  will  be 
given  effect  as  a  satisfactory  denial  of  the  receipt  of  the  goods  by  the  importer. — 
T.  D.  29543  (G.  A.  68G5). 
Shortage — Loss  of  Goods  in  Bond. 

Inspectok's  Rki'okt. — The  mere  report  of  a  discharging  inspector  is  not 
enough  to  establish  a  shortage  of  imported  merchandi.se,  not  corroborated  by 
the  oath  of  the  importer  denying  that  he  received  the  alleged  missing  goods, 
or  other  satisfactory  evidence.  In  re  Hempstead,  G.  A.  3886  (T.  D.  18084),  fol- 
lowing Merwin  i;.  Magone  (70  Fed.  Rep.,  77G;  17  C.  C.  A.,  3G1 ;  U.  S.  v.  Park,  77 
red.  Rep.,  G08,  distinguishe<l). 

Loss  or  Goons  in  IJond. — A  lo.ss  of  goods  while  en  route  from  the  port  of 
original  importation  to  the  port  of  ultimate  destination  is  a  loss  of  merchandise 
constructively  in  a  bonded  warehouse.  In  re  Elli.son,  G.  A.  5482  (T.  D.  2479G). 
Such  a  loss  does  not  pre.sent  a  ca.se  within  the  jurisdiction  of  the  Hoard  of 
(Jeneral  Appraisers.  Ferry  v.  United  States  (85  Fed.  Rep.,  5.50;  29  C.  C.  A., 
345). 

Burden  of  Proof  in  Showing  Where  Loss  Occurred. — The  burden  of  proof 
is  on  an  importer  to  show  that  an  alleged  loss  of  goods  occurred  while  in 
transit  to  the  United  States  and  before  importation.  Where  the  evidence  fails 
to  show  this  .satisfactorily,  relief  from  payment  of  duties  can  not  be  granted. — 
T.  D.  25802   (G.  A.  5857.) 

Shortage — Method  of  Ascertaining  Weight. 

Where  the  importer  fails  to  furnish  the  proof  of  shortage  as  required  by 
article  1452,  the  collector  is  prohibited,  in  a.ssessing  duty,  from  making  allow- 
ance for  any  shortage.  When  such  merchandise  is  subject  to  a  specific  duty 
per  pound,  but  is  imi)orte(l  in  packages,  and  the  shortage  consists  of  a  number 
of  .said  packages,  it  is  proper  and  lawful  for  the  collector  to  ascertain  the 
weight  of  the  missing  packages  by  applying  thereto  the  average  weight  of  tke 
packages  received,  and  accordingly  to  assess  duty  upon  the  total  amount  stated 
in  the  invoice.— T.  D.  2G647  (G.  A.  6128). 
Taxing  Power  of  States — When  Applicable  to  Imported  Merchandise. 

Imports  are  not  subject  to  taxation  by  a  State  while  they  retain  their  dis- 
tinctive character  as  imports,  in  the  hands  of  the  importer. — Brown  r.  Maryland 
(12  Wheaton,  419). 

Packages  remove<l  for  sale  from  the  case  in  which  imported  have  lost  their 
character  as  imports  and  are  subject  to  taxation  as  other  property  in  the 
State.— May  v.  New  Orleans,  187  U.  S.,  496. 


ENACTING   CLAUSE.  11 

DECISIONS   UNDER   THE   ACT   OF   1894. 

Date  When  Act  became  a  Law. 

Goods  arrived  August  7,  1894,  entered  and  duties  paid  August  8,  and  entry 
liquidated  August  28,  were  subject  to  duty  under  tlie  act  of  1890  and  not  under 
the  act  of  1894.  Tlie  i)rovision  of  section  1  of  tlie  act  of  1894,  wliicli  tooli  effect 
August  28,  1894,  that  from  and  after  the  first  day  of  August  there  shall  be 
levied,  collected,  and  paid  upon  articles  imported  from  foreign  countries  the 
rate  of  duty  provided  by  that  act,  does  not  apply  to  transactions  completed 
when  the  act  became  a  law. — United  States  r.  Burr  (159  U.  S.,  78). 

Shortage — Allowance  for. 

In  the  absence  of  evidence  required  by  article  922  of  the  regulations,  designed 
to  show  that  the  missing  articles  were  never  laden  on  the  vessel  or  were  lost  or 
destroyed  during  the  voyage,  or,  in  other  words,  that  they  never  were  in  fact 
imported,  the  protest  against  assessing  duty  is  overruled. — T.  D.  15578  (G.  A. 
2838). 
Shortage — No  Allowance  for  Coal  Jettisoned  Within  the  Limits  of  Port 

of  Arrival. 

The  coal  jettisoned  after  entry  was  an  imported  article  within  the  meaning  of 
the  law.— T.  D.  18630  (G.  A.  4028). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Reimportation — Foreign-Made  Pumps. 

The  merchandise,  a  pump  of  English  manufacture,  was  sent  from  San  Fran- 
cisco as  a  part  of  a  wreclviug  apparatus  to  be  used  in  an  attempt  to  raise  an 
American  steamer  sunk  on  the  coast  of  British  Columbia.  The  pump  was  re- 
turned, and  on  its  entry  at  San  Francisco  was  assessed  for  duty  under  para- 
grapli  215. 

The  sole  question  to  consider  is  whetlier  or  not  there  is  any  provision  of  law 
v.hich  exempts  this  imported  article  from  duty.     None  has  been  cited,  and  we 
know  of  none.— T.  D.  15321  (G.  A.  2755). 
Transit  Baggage  Through  Canada. 

Foreign  merchandise  contained  in  baggage  shipped  from  one  port  to  another 
in  the  United  States  through  Canada,  without  being  sealed  by  a  customs  ofticer, 
ip  dutiable  on  its  return  to  the  United  States.— T.  D.  16418  (G.  A.  8207). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

"  Import  "  and  "  Export  "  Defined. 

The  word  "  export  "  as  used  in  the  customs  laws  means  the  taking  of  goods 
cut  of  one  country  into  another  and  there  unlading  them,  and  it  is  entirely  im- 
material whether  the  owner  intends  to  bring  them  back  again.  It  is  the  con- 
verse of  "  import."— Kid  v.  Flagler  (C.  C),  54  Fed.  Rep.,  367. 

DECISIONS    UNDER    STATUTES    PRIOR   TO   THE   ACT   OF   1883. 

California — Duties   Legally   Exacted  After   Signing   of   Treaty   of   Peace, 
1848  to  1849. 

Duties  collected  in  California  between  February  3,  1848  (the  date  of  the  treaty 
of  peace),  and  November  13,  1849  (when  the  collector  entered  on  the  duties  of 
his  office),  were  not  illegally  exacted  and  can  not  be  recovered  back. — Cross  v. 
Harrison,  10  How.,  164 ;  21  U.  S.,  66. 


12  DIGEST   OF   CUSTOMS   DECISIONS. 

Captured  Goods  Sold  Under  Order  of  Court. 

If  capturetl  goods  claimed  by  a  neutral  owner  be  by  consent  sold  under  order 
of  the  court  and  afterwards  by  tbe  final  sentence  of  the  court  the  proceeds  are 
ordered  to  be  restored  to  such  uwiht,  ilie  amount  of  the  duties  due  to  the  United 
States  upon  the  importation  of  the  .uoods  must  be  paid. — Brig  Concord,  9  Cranch, 
387  ;  3  U.  S.,  390. 
Foreig;n  Attachment  Procoedinjjs. 

A  collector  of  customs  can  not  in  a  foreign  attarluuent  proceeding  in  a  State 
court  be  made  garnishee  with  respect  to  goods  held  for  duties,  and  if  he  is 
served  with  a  writ  of  attachment  in  such  i)roceedings  the  service  will  be  set 
aside. — Fischer  v.  Daudis*tal,  9  Fed.  Rv]).,  145. 
"  Import  "  and  "  Export  "  Defined. 

The  laws  of  tlii'  United  States  in  relation  to  commerce  and  revenue  u.se  the 
word  "  import  "  in  its  commercial  sense. 

The  importation  of  merchandise  into  the  United  States  implies  briuging  the 
goods  and  productions  of  other  countries  into  the  United  States  from  a  foreign 
jurisdiction.— 1\  S.  r.  Forrester  (Xewb..  81).  25  Fed.  Cas.,  1147. 
•'  Imports  "  and  "  Exports  "  Kefer  Exclusively  to  Property. 

The  words  "  inspection  laws,  "  "  imports, ""  and  "  exports,  "  as  used  in  clause  2, 
secti(m  10,  article  1,  of  the  Constitution,  have  exclusive  reference  to  propt'rty. 
They  can  not  apply  to  a  free  man. 

A  State  can  not  impose  a  head  tax  on  alien  pa.ssengers  to  raise  money  for  the 
execution  of  its  inspection  laws. — People  i".  Compagnie  Generale  Transatlantique, 
10  Fed.  Rep.,  357:  107  U.  S.,  59. 
Nonimportation. 

Although  included  in  the  invoice,  goods  lost  on  the  voyage  are  not  subject  to 
duty.— United  States  v.  Nash,  4  Cliff..  107;  27  Fed.  Cas.,  75. 
Occupation  of  Foreig;n  Territory  by  United  States. 

The  capture  and  occupation  of  Tampico  during  the  war  with  Mexico,  though 
sulhcient  to  cause  it  to  be  regarded  by  other  nations  as  a  part  of  our  territory, 
did  not  make  it  a  part  of  the  Uiuted  States  under  our  Constitution  and  laws. 
It  remained  foreign  country  within  the  meaning  of  the  reveime  laws  of  the 
United  States.— Fleming  v.  Page,  9  How.,  G03 ;  18  U.  S.,  278. 

Reimportation. 

Foreign  goods,  once  lawfully  admitted  into  the  United  States,  if  re-exported 
or  voluntarily  placed  witjun  the  limits  of  a  foreign  jurisdiction  lose  the  char- 
acter imparted  to  them  by  such  admission,  smd  if  reimported  into  the  United 
States  it  must  be  done  in  conformity  with  the  law  governing  the  importation 
of  goods  of  foreign  growth  or  mainifacture  from  a  foreign  country. — Ten 
Cases  of  Opium.  1  Heady,  62;  23  Fed.  Cas.,  840. 
Sovereignty  of  the  United  States — Ports  in  Possession  of  the  Enemy. 

By  the  conquest  and  military  occupation  of  a  portion  of  the  territory  of 
the  United  States  by  a  public  enemy  that  portion  is  to  be  deemed  a  foreign 
country  so  far  as  respects  our  revenue  laws. 

Goods  imported  into  territory  of  the  United  States  occupied  by  a  public 
enemy  are  not  imported  into  the  United  States  and  are  subject  to  such  duties 
only  as  the  conqueror  may  impose. 

The  subsequent  evacuation  of  the  conquered  territory  by  the  enemy  and 
resumption  of  authority  by  the  United  States  can  not  change  the  character 
of  past  transactions.  The  jus  postlirainii  does  not  apply  to  the  case,  and  goods 
previously  imported  do  not  become  liable  to  pay  duty  to  the  United  States  by 


ENACTING   CLAUSE.  13 

the   resumption   of  their   sovereignty  over   the   conquered    territory. — U.    S.    v. 
Rice,  4  U.  S.,  391 ;  U.  S.  v.  Hayward,  2  Gall.,  485 ;  26  Fed.  Cas.,  240. 

States  Prohibited  from  Levying  Duties  on  Imports  or  Exports. 

The  terms  "  imports "  and  "  exports "  in  article  1,  section  10,  clause  2, 
of  the  Constitution,  prohibiting  States,  without  the  consent  of  Congress,  from 
levying  duties  on  imports  or  exports,  has  reference  to  goods  brought  from  or 
carried  to  foreign  countries  alone,  and  not  to  goods  transported  from  one  State 
to  another. 

A  general  State  tax,  levied  alike  upon  all  property,  does  not  infringe  that 
clause  of  the  Constitution  if  it  happens  to  fall  upon  goods  which,  though 
not  then  intended  for  exportation,  are  subsequently  exported. — Brown  v. 
Houston,  114  U.  S.,  622. 

Taxing  Power  of  States — "When  Applicable  to  Imported  Merchandise. 

Goods  imported  from  a  foreign  country  upon  which  the  duties  and  charges  at 
the  customhouse  have  been  paid  are  not  subject  to  State  taxation  while  remain- 
ing in  the  original  cases  unbroken  and  unsold  in  the  hands  of  the  importer, 
Avhether  the  tax  be  imposed  upon  the  goods  as  imports  or  upon  the  goods  as  part 
of  the  general  property  of  the  citizens  of  the  State,  which  is  subject  to  an 
nd  valorem  tax. 

Goods  imported  do  not  lose  their  character  as  imports  and  become  incorpo- 
rated into  the  mass  of  the  property  of  the  State  until  they  have  passed  from 
the  control  of  the  importer  or  been  broken  up  by  him  from  their  original 
cases. — Low  v.  Austin,  13  Wall.,  29. 

The  principle  of  the  preceding  decision  is  applicable  to  a  case  where,  although 
the  mode  of  collecting  the  tax  on  the  article  made  in  the  State  was  different 
from  the  mode  of  collecting  the  tax  on  the  articles  brought  from  another  State 
into  it,  yet  the  amount  paid  was,  in  fact,  the  same  on  the  same  article  in 
whatever  State. 

The  effect  of  the  act  being  such  as  just  described,  it  was  held  to  institute  no 
legislation  which  discriminated  against  the  products  of  sister  States,  but 
merely  to  subject  them  to  the  same  rate  of  taxation  which  similar  articles  paid 
that  were  manufactured  within  the  State,  and,  accordingly,  that  it  v.-as  not  an 
jittempt  to  regulate  commerce  but  an  appropriate  and  legitimate  exercise  of  the 
taxing  power  of  the  States. — Hinson  v.  Lott,  8  Wall.,  148. 

The  term  "  import "  as  used  in  that  clause  of  the  Constitution  which  says 
that  "  no  State  shall  levy  any  duty  or  imposts  on  imports  or  exports  "  does 
not  refer  to  articles  imported  from  one*  State  into  another,  but  only  to  articles 
imported  from  foreign  countries  into  the  United  States. — Woodruff  v.  Parham, 
8  Wall.,  123. 

A  State  law  requiring  an  importer  to  take  a  license  and  to  pay  $50  before  he 
Bhould  be  permitted  to  sell  a  package  of  imported  goods  is  in  conflict  with  that 
provision  of  the  Constitution  of  the  United  States  which  prohibits  a  State  from 
laying  any  imposts,  etc.,  and  also  with  the  clause  which  declares  that  Congress 
shall  have  power  to  regulate  commerce. 

An  impost  or  duty  on  imports  is  a  custom  or  a  tax  levied  on  articles  brought 
into  a  country,  and  is  most  usually  secured  before  the  importer  is  allowed  to 
exercise  his  rights  of  ownership  over  them,  because  evasions  of  the  law  can  be 
prevented  more  certainly  by  executing  it  while  the  articles  are  in  custody.  It 
would  not,  however,  be  less  an  impost  or  duty  on  the  articles  if  it  were  to  be 
levied  on  them  after  they  are  landed.— Brown  v.  State  of  Maryland,  7  U.  S.,  262. 


SCHEDULE  A— CHEMICALS,  OILS,  AND  PAINTS. 

1.  Acids:  Boric  acid,  f  cent  per  pound;  citric  acid,  5  cents  per 
pound ;  formic  acid,  li  cents  per  po\ind ;  gallic  acid,  6  cents  per  pound ; 
lactic  acid,  1^  cents  per  pound ;  oxalic  acid,  li  cents  per  pound ;  pyro- 
1913  gallic  acid,  12  cents  per  pound  ;  salicylic  acid,  2i  cents  per  pound  ;  tannic 
acid  and  tannin,  5  cents  per  pound ;  tartaric  acid,  3i  cents  per  pound ;  all 
other  acids  and  acid  adhydrides  not  specially  provided  for  in  this  sec- 
tion, 15  per  centum  ad  valorem. 

1.  *  *  *  boracic  acid,  3  cents  per  pound ;  citric  acid,  7  cents  per 
pound ;  lactic  acid,  containing  not  over  40  per  centum  by  weight  of  actual 
lactic  acid,  2  cents  per  pound ;  containing  over  40  per  centum  by  weight 
-q-jq  of  actual  lactic  acid,  3  cents  per  pound ;  oxalic  acid,  2  cents  per  pound ; 
salicylic  acid,  5  cents  per  pound ;  *  *  *  tannic  acid  or  tannin,  35 
cents  per  pound ;  gallic  acid,  8  cents  per  pound ;  tartaric  acid,  5  cents  per 
pound ;  all  other  acids  not  specially  provided  for  in  this  section,  25  per 
centum  ad  valorem. 

1.  *  *  *  boracic  acid,  5  cents  per  pound ;  *  *  *  lactic  acid,  3 
cents  per  pound  ;  citric  acid,  7  cents  per  pound ;  salicylic  acid,  10  cents  per 
pound ;  *  *  *  tannic  acid  or  tannin,  50  cents  per  pound ;  gallic  acid, 
10  cents  per  pound ;  tartaric  acid,  7  cents  per  pound ;  all  other  acids  not 
specially  provided  for  in  this  act,  25  per  centum  ad  valorem. 

464.  Acids:     =:     *     *     oxalic,     *     *     *     .     (Free,) 

2.  Boracic  acid,  3  cents  per  pound. 

4.  Citric  acid.  25  per  centum  ad  valorem. 

5.  Tannic  acid  or  tannin,  60  cents  per  pound. 

6.  Tartaric  acid,  20  per  centum  ad  valorem. 
363.  Acids  used  for  medicinal,  chemical,  or  manufacturing  purposes, 

not  especially  provided  for  in  this  act.     (Free.) 

2.  Boracic  acid,  5  cents  per  pound. 

4.  Citric  acid,  10  cents  per  pound.  • 

6.  Tannic  acid  or  tannin,  75  cents  per  pound. 

7.  Tartaric  acid,  10  cents  per  pound. 
473.  Acids  used  for  medicinal,  chemical,  or  manufacturing  purposes, 

not  specially  provided  for  in  this  act.     (Free.) 

13.  Acid,  citric,  10  cents  per  pound. 

14.  Acid,  tartaric,  10  cents  per  pound. 
43.  Pure  boracic  acid,  5  cents  per  pound ;  commercial  boracic  acid,  4 

cents  per  pound. 

109.  Acid,  tannic,  and  tannin,  $1  per  pound. 

594.  Acids  used  for  medicinal,  chemical,  or  manufacturing  purposes, 
not  specially  enumerated  or  provided  for  in  this  act.     (Free.) 

DECISIONS   UNDER  THE   ACT    OF   1909. 

Cryslic  Acid,  assessed  as  acid  not  specially  provided  for,  under  paragraph  1, 
was  claimed  to  be  same  thing  as  liquid  carbolic  acid,  free  of  duty  under  para- 
graph 482.     Protest  overruled.— Ab.  34275  (T.  D.  34000). 

Palmitic  Acid,  classified  under  paragraph  1,  was  claimed  entitled  to  free 
erftry  under  paragraph  580.     Protest  overruled. — Ab.  33031  (T.  D.  33620). 

DECISIONS    UNDER    THE    ACT    OF    1897. 

i^thranilic  Acid  of  commerce  is  at  the  present  time  produced  almost  en- 
tirely, as  a  commercial  article,  from  the  coal-tar  hydrocarbon,  toluol  or  toluene. 

15 


1897  < 


1894  < 


1890  < 


1883  < 


16  DIGEST   OF   CUSTOMS   DECISIONS. 

It  dift'ors  ossoiitiiill.v  from  tlio  l)L'nzoio  acid  of  conimerec,  beiiij,'  ;\  inoiv  advanced 
and  expensive  product,  and  consequently  is  not  exempt  from  duty,  as  claimed, 
under  papafiraph  4(')t.     It  is  a  well-known  acid.— T.  D.  22rtK\  Hi.  A.  4788). 

Carboleum,  so  called,  imported  in  steel  cylinders  or  tubes,  a  liquid  sub- 
stance known  connnercially  and  in  cliemistry  as  "carbonic  acid,"  and  also  as 
"  carbonic  acid  j^as,"  and  described  by  tbe  .symbol  CO2,  is  dutiable  at  25  per 
cent  ad  valorem  under  tbe  provisi(tn  in  paragraph  1,  for  "  all  otlier  acids  not 
specially  provided  for  in  this  act."— T.  D.  19134  (G.  A.  4107). 

Carboleum,  contained  in  metal  capsules  or  containers  and  known  as  sparklets, 
is  dutiable  as  an  acid  not  specially  provided  for  under  [)aragraph  1. 

Coverings  for  same  made  of  steel  are  usual  and  necessary  coverings  and  not 
separately  dutiable. — In  re  Hempstead  (96  Fed.  Rep.,  94)  and  G.  A.  4649  and 
G.  A.  4662.  cited  and  followed.  U.  S.  v.  Matthews  (78  Fed.  Rep.,  345)  dis- 
tinguisbed.— T.  I).  22402  (G.  A.  4737). 

Linoleic  Acid,  made  from  linseed  oil  and  used  for  polishing  purposes,  is 
dutiable  at  25  per  cent  ad  valorem  under  paragraph  1,  relating  to  "  acids  not 
specially  provided  for."— T.  D.  271.53  (G.  A.  6204). 

Stearic  Acid,  known  al.so  as  stearin,  is  dutiable  as  an  acid  not  specially  pro- 
vided for,  under  i)aragraph  1.— T.  D.  30335   (G.  A.  6977). 

Tetra-clilor-phtlialic  A<-id  or  Anhydrid  is  dutiable  at  25  per  cent  ad 
valorem  inider  the  provision  for  "  all  other  acids  not  specially  provided  for," 
etc.,  in  paragraph  1,  being  a  distinct  and  different  article  from  phthalic  acid, 
and  not  included  in  paragraph  464  nor  524.  It  was  held  by  the  United  States 
Circuit  Court  for  the  Southern  District  of  New  York,  along  with  so-called 
"phthalic  acid,  distilled,"  or  phthalic  anhydride,  to  be  exempt  from  duty  under 
the  provisions  of  paragraph  473,  act  of  October  1,  1890  ( In  re  Roessler  &  Hass- 
lacher  Chemical  Co.  and  The  Heller  &  Merz  Co.,  suits  Nos.  2633  and  2635)  ; 
such  provisions  differed  essentially,  however,  from  the  corresponding  provisions 
of  the  present  act.— T.  D.  22664  (G.  A.  4824). 
• 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Keller's  Tannin  Powder  is  dutiable  as  tannin  and  not  under  paragraph 
16i  for  drugs,  etc.,  nor  free  under  paragraph  363  as  an  acid,  nor  under  para- 
graph 386  as  an  article  in  a  crude  state  used  for  dyeing  or  tanning. — T.  D.  17354 
(G.  A.  3574). 

Tannic  Acid,  "  Vinotanin." — Vinotanin  is  dutiable  as  tannic  acid  and  not 
as  a  chemical  compound.— T.  D.  16437  (G.  A.  3226). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

8ulpliotuIuic  Acid,  a  remote  derivative  of  coal  tar,  by  combination  with 
sulphuric  acid,  its  dominant  element  being  derived  from  coal  tar,  the  chief  use 
of  the  article  being  in  the  construction  of  coal-tar  dyes  by  combining  with  a 
base,  is  free  as  an  acid  used  for  manufacturing  purposes. — Matheson  v.  U.  S., 
71  Fed.  Rep.,  394;  65  Fed.  Rep.,  422,  and  T.  D.  13879  (G.  A.  2032)  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Stearin  is  duitible  as  a  manufacture  of  tallow  and  not  as  tallow.  I^  S. 
2516.— Fairbanks  v.  Spaulding,  19  Fed.  Rep.,  416. 


SCHEDULE   A CHEMICAL   OILS   AND   PAINTS.  17 

1913  2.  Acetic  anh.vrtrid,  24  centfe   per  pound. 

1909  1.  Acids :  *     *     *  ;  acetic  auhyd  rid,  2^  ceuts  per  pound ;  *     *     *. 

1897  (Not  euumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Anhydrous  Acetic  Acid  is  dutiable  at  tbe  rate  of  2  cents  per  pound  under 
tlie  provision  of  paragraph  1,  for  acetic  acid  exceeding  the  specific  gravity  of 
.147,  and  not  at  25  per  cent  ad  valorem  under  paragraph  3.  Lueders  v.  U.  S  , 
reported  in  T.  D.  26460  (reversing  G.  A.  5051)— T.  D.  23426  followed.— T.  D. 
26590  (G.  A.  6101). 

The  article  known  as  acetic  acid  anhydrid,  which  is  not  chemically  an  acetic 
acid  and  is  not  scientifically  designated  as  such,  but  is  one  of  the  substances 
covered  by  that  general  term,  is  dutiable  under  the  provision  in  paragraph  i 
for  "  acetic  acid,"  being  one  of  the  substances  covered  by  that  term. 

While  an  article  may  be  bought  and  sold  by  a  specific  name,  indicating  a 
particular  article,  yet  a  group  of  such  articles  may  be  known  in  trade  and 
commerce  by  a  term  which  includes  them  all  in  a  special  group. — Lueders  v. 
U.  S.  (C.  C),  T.  D.  2G460;  T.  D.  23426  (G.  A.  5051)  reversed. 

1913  3.  Acetone.  1  cent  per  pound. 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Acetone  is  not  brandy  or  alcohol ;  it  is  not  spirits  within  the  common  accepta- 
tion of  the  term;  it  can  not  be  used  as  a  beverage  or  in  compounding  bev- 
erages; it  differs  materially  from  alcoholic  spirits;  and  it  is  a  chemical  com- 
pound. 

The  claim  under  paragraph  76  is  hereby  sustained. — T.  D.  11974  (G.  A.  887). 

1913  4.  Dried  egg  albumen,  3  cents  per  pound. 

1909  257.  *     *     *     albumen,  egg     *     *     *     3  cents  per  pound.     *     *     ♦ 

1897  245.  *     *     *     albumen,  egg     *     *     *     3  cents  per  pound.     *     *     * 

1894  307.  Albumen.     (Free.) 

1890  477.  Albumen.     (Free.) 

1883  496.  Albumen,  in  any  form  or  condition.     *     *     *      (Free.) 

15.  Alkalies,  alkaloids,  and  all  chemical  and  medicinal  compounds, 
preparations,  mixtures  and  salts,  and  combinations  thereof  not  specially 
provided  for  in  this  section,  15  per  centum  ad  valorem. 

3.  Alkalies,  alkaloids,     *     *     *      and  all  combinations  of  the  foregoing, 
and  all  chemical  compounds,  mixtures  and  salts,     *     *     *     not  specially 
1909  {  provided  for  in  this  section,  25  per  centum  ad  valorem ;     *     *     * 

65.  *  *  *  all  other  medicinal  preparations  not  specially  provided 
for  in  this  section,  25  per  centum  ad  valorem. 

60690°— 18— VOL  1 2 


18  DIGEST   OF   CUSTOMS  JDECISIONS. 


1897 


1894 


1890  < 


1883  < 


3.  Alkalies,  alkaloids,  *  *  ♦  juid  all  cnniljiiiatioiis  of  tlio  foregoinj?, 
and  all  chemical  compounds  and  salts  not  sjxx'ially  provided  for  in  this 
Act,  25  per  centum  ad  valorem. 

08.  Medicinal  preparations  not  containing  alcohol  or  in  the  preparation 
of  which  alcohol  is  not  u.sed,  not  specially  provided  for  iu  this  Act,  25 
per  centum  !id  valorem ;     *     *     * 

59.  All  medicinal  preparations  not  specially  provided  for  in  this  Act,  25 
per  centum  ad  valorem. 

00.  I'roducts  or  preparations  known  as  alkalies,  alkaloids,  *  *  * 
and  all  C(»mbinations  of  the  foregoing,  and  all  chemical  compounds  and 
salts,  not  sr)ecially  provided  for  in  this  Act,  25  per  centum  ad  valorem. 

75.  All  medicinal  preparations,  including  medicinal  proprietary  prepa- 
rations, of  which  alcohol  is  not  a  component  part,  and  not  sjiecially  pro- 
vided for  in  this  Act,  25  per  centum  ad  valorem  ;     *     *     * 

70.  Products  or  preparations  known  as  alkalies,  alkaloids,  *  *  * 
and  all  combinations  of  any  of  the  foregoing,  and  all  chemical  compounds 
and  salts,  not  specially  provided  for  in  this  Act,  25  per  centum  ad  valorem. 

92.  All  i>reparations  known  as  *  *  *  alkalies,  alkaloids,  and  all 
combinations  of  any  of  the  foregoing,  and  all  chemical  compounds  and 
salts,  by  whatever  name  known,  and  not  specifically  enumerated  or  pro- 
vided for  in  this  Act,  25  per  centum  ad  valorem. 

93.  I*reparations :  All  medicinal  preparations  known  as  cerates,  con- 
serves, decoctions,  emulsions,  extracts,  solid  or  fluid ;  infusions,  juices, 
liniments,  lozenges,  mixtures,  mucilages,  ointments,  oleo-resins,  pills. 
*  *  *  powders,  resins,  suppositories,  sirups,  vinegans.  and  waters,  of 
any  of  which  alcohol  is  not  a  component  part,  and  which  are  not  specially 

.enumerated  or  provided  for  in  this  Act,  25  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Sliced  Deer  Horn,  used  by  the  Chinese  as  a  medicine,  dutiable  as  a  medici- 
nal preparation  at  the  rate  of  15  per  cent  ad  valorem  under  paragraph  5, 
imless  put  up  in  individual  packages  of  2^  pounds  or  less,  gross  weight,  when 
it  is  dutible  at  the  rate  of  20  per  cent  ad  valorem  under  paragraph  17  of  the 
said  Act— Dept.  Order  (T.  D.  30401). 

Chrysarobin  dutiable  as  a  medicinal  compound  under  paragraph  5. — Dept. 
Order  (T.  D.  35044). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

IJezoar  held  dutiable  as  a  medicinal  preparation  under  paragraph  85. — Ab. 
24045  (T.  D.  30983). 

Bitocol  classified  as  glue  under  paragraph  23,  held  dutiable  as  a  chemical 
compound  (par.  3).— Ab.  33961  (T.  D.  33833). 

Cherry  Laurel  Water  contains  hydrocyanic  acid,  and  for  the  past  eight 
years  has  been  returned  as  a  medicinal  preparation. 

Based  upon  the  record  we  do  not  feel  justilied  in  disturbing  tiie  collector's 
potion.— Ab.  30643  (T.  D.  32997). 

Ciiinainic  Acid  held  properly  classified  as  a  medicinal  preparation  under 
paragraph  05.— Ab.  31303  (T.  D.  33194). 

Foot  Shampoo. — The  merchandise  described  on  the  invoice  as  "  Woltat " 
consists  of  a  powder  put  up  in  a  paper  envelope  and  known  as  foot  shampoo 
for  foot  baths.  It  clearly  is  not  a  toilet  article,  and  we  therefore  sustain  the 
claim  for  duty  at  the  rate  of  25  per  cent  under  paragraph  65. — Ab.  20104  (T.  D. 
317.57). 

Gastric  Juice. — The  gastric  juice  of  a  pig  was  held  properly  classified  as  a 
mcilicinal  preparation  under  paragraph  65.— Ab.  30334  (T.  D.  32905).     . 


SCHEDULE   A CHEMICAL   OILS    AND    PAINTS.  19 

Lactate  of  Lime. — The  merchandise  in  question,  described  on  the  invoice  as 
"  calcium  lactate,"  consists  of  lactic  acid  and  lime.  Duty  was  assessed  under 
paragraph  3  as  a  chemical  compound,  and  it  is  claimed  to  be  free  of  duty 
either  under  pragraph  499  as  an  article  in  a  crude  state  used  in  dyeing  or  tan- 
ning, or  under  paragraph  613  as  citrate  of  lime. 

The  protest  is  overruled  and  the  decision  of  the  collector  affirmed. — Ab.  25765 
(T.  D.  31654). 

Solution  Leras. — A  commodity  known  as  "solution  leras,"  classified  as  a 
medicinal  preparation  containing  alcohol  under  paragraph  65,  was  claimed  to 
be  dutiable  as  a  medicinal  preparation,  not  specially  provided  for  under  the 
same  paragraph.     Protests  sustained. — ^Ab.  26944  (T.  D.  31971). 

Lime  Powder. — A  combination  of  lime,  carbonate  of  lime,  and  manganese 
oxide,  for  use  in  drying  and  hardening  varnish,  is  a  chemical  mixture,  and  as 
such  is  dutiable  under  paragraph  3. — Strohmeyer  &  Arpe  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  32035;  (G.  A.  Ab.  23840)  T.  D.  30865  affirmed. 

Red  Cerate  of  Spermacitti — Rouge. — The  merchandise  consists  of  fats  and 
red  coloring,  perfumed,  no  alcohol  being  used  in  its  manufacture.  It  is  used 
externally  for  chapped  lips  and  chapped  hands. 

The  board  has  held  that  scented  waters,  such  as  orange-flower  water,  rose 
water,  cherry  water,  and  laurel  water  are  medicinal  preparations.  G.  A.  6098 
(T.  D.  26587)  ;  G.  A.  5653  (T.  D.  25232).  It  follows  that  the  merchandise  in 
question  is  entitled  to  be  similarly  classified.  Note  Abstract  26104  (T.  D. 
31757).— Ab.  35867  (T.  D.  34571). 

Resin  and  Manganese. — A  preparation  consisting  of  resin  and  manganese, 
classified  as  a  chemical  compound  under  paragraph  3,  was  claimed  to  be  dutiable 
as  gum  resin  (par.  20).     Protest  overruled.— Ab.  29725  (T.  D.  32823). 

Scammony  Resin,  an  article  prepared  with  the  use  of  alcohol  and  used  in 
the  compoimding  of  medicinal  preparations,  is  dutiable  at  55  cents  per  pound 
by  similitude  to  chemical  mixtures,  alcoholic,  under  paragraphs  481  and  3. — 
T.  D.  31802  (G.  A.  7259). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Antiseptic  Cotton. — Merchandise  consisting  of  a  foundation  of  cotton  bat- 
ting with  one  surface  thereof  treated  with  an  antiseptic  preparation,  the  chief 
component  material  being  cotton,  is  a  medicinal  preparation  and  as  such  duti- 
able under  the  provisions  of  paragraph  68.  G.  A.  1293,  G.  A.  4691,  and  T.  D. 
4987  followed. 

The  provisions  of  paragraph  68,  relating  to  "  medicinal  preparations  "  are 
more  specific  than  those  of  paragraph  322  thereof  relating  to  manufactures  of 
cotton  not  specially  provided  for;  and  where  an  article  is  covered  by  the  terms 
of  both,  such  as  the  above-described  antiseptic  preparation,  the  former,  being 
the  more  specific,  controls.— T.  D.  22759  (G.  A.  4849). 

Borate  Material — Borate  of  Manganese. — The  "  borate  material  "  provided 
for  in  paragraph  11  is  the  raw  material  as  found  in  nature,  and  does  not 
embrace  a  chemical  salt  artificially  produced.    G.  A.  5155  (T.D.  23768)  reversed. 

Borate  of  manganese  is  dutiable  under  paragraph  3  as  a  chemical  salt. — T.  D. 
25.500   (G.  A.  5757). 

Chinisol — Medicinal  Preparation. — Chinisol  (sometimes  called  "  quinosol  ") 
is  a  product  of  quinoline  and  may  be  produced  from  coal  tar,  but  is  usually  made 
synthetically  from  other  substances.  It  is  not  entitled  to  free  admission  under 
paragraph  524,  but  is  properly  dutiable  at  20  per  cent  ad  valorem  under  para- 
graph 15  as  a  medicinal  preparation.— T.  D.  20655  (G.  A.  4346). 


20  DIGEST   OF   CUSTOMS   DECISIONS. 

Chrome  Alum,  which  after  proiluctiou  has  been  subjected  to  a  crystalliziug 
process,  being  thereby  freed  from  incidental  impurities,  is  by  reason  of  this 
process  removed  from  the  i)rovision  in  parajxrapb  482  for  articles  in  a  "  crude 
state,"  used  in  dyein;;,  and  is  dutiable  as  a  chemical  salt  under  paragraph  3. — 
Kuttrofif  r.  U.  S.  (C.  C.  A.),  T.  D.  29701;  T.  D.  29003,  (C.  C),  and  T.  D.  28346 
(G.  A.  6647)  affirmed. 

Cinnamic  Acid  can  be  made  from  the  benzaldehyd  which  is  produced  from 
bitter  almonds  and  also  from  indigo  and  gum  benzoin.  For  economic  and  com- 
mercial reasons  it  has,  however,  within  recent  years  been  produced  syntheti- 
cally, almost  wholly,  if  not  entirely,  as  a  commercial  article,  from  the  hydro- 
carbon toluol  or  toluene  derived  from  coal  tar. 

This  article  differs  essentially  from  the  benzaldehyd  of  commerce,  being  a 
more  advanced  and  expensive  product,  and  consecpiently  is  not  exempt  from 
duty,  as  claimed,  under  paragraph  524.  It  is  a  well-known  acid.— T.  D.  22563 
(G.  A.  4788).    Note  Ab.  31303,  supra. 

Dentists'  Cement. — A  compound  of  formnldehyd,  oil  of  cloves,  and  creosote, 
separately  imported,  designed  to  be  used  in  connection  with  a  powder  to  form 
a  cement,  and  also  serving  as  an  antiseptic,  is  dutiable  as  a  nonalcoholic 
medicinal  preparation,  under  paragraph  68. — T.  D.  23489  (G.  A.  5070). 

Dulcin  is  not  dutiable  as  saccharine  under  paragraph  211,  but  is  dutiable 
under  paragraph  3  as  a  chemical  compound  at  the  rate  of  25  per  cent  ad 
valorem.  U.  S.  v.  Lehn  &  Fink  (113  Fed.  Rep.,  1005),  affirming  G.  A.  4117,  cited 
and  followed.— T.  D.  2.3606  (G.  A.  5123). 

Gingerine  and  Capsicine  classified  under  paragraph  67,  relating  to  alcoholic 
medicinal  preparations,  were  held  to  be  dutiable  under  paargraph  20  as  drugs 
advanced  in  value  or  condition.  U.  S.  v.  Martin  (T.  D.  28145)  followed.  Ab- 
.«tract  7961  (T.  D.  26694)  and  Abstract  3904  (T.  D.  25805)  modified.— Ab.  19487 
(T.  D.  29193). 

Gingerine  and  capsicine  dutiable  as  nonalcoholic  medicinal  preparations 
under  paragraph  68  at  the  rate  of  25  per  cent  ad  valorem. — Dept.  Order  (T.  D. 
29383). 

Glycerophosphate  of  Lime,  which,  though  occasionally  dispensed  medici- 
nally in  its  imported  form,  is  almost  always  used  in  combination  with  other 
drugs  in  the  preparation  of  elixins,  is  not  a  medicinal  preparation  within  the 
meaning  of  paragraph  67,  but  is  dutiable  as  a  chemical  compound  under  para- 
graph 3.— Klipstein  v.  U.  S.  (C.  C.  A.),  T.  D.  29518;  T.  D.  29100  (C.  C.)  and 
Ab.  17921 ;  T.  D.  28687  reversed. 

Hexamethylentetramin  is  a  medicinal  preparation  in  the  preparation  of 
which  alcohol  is  not  used,  and  is  dutiable  under  paragraph  68,  at  25  per  cent 
ad  valorem.    T.  D.  27394  followed.— T.  D.  27505  (G.  A.  6403). 

Hexamethylentetramin  dutiable  under  paragraph  68  as  a  medicinal  prepara- 
tion in  the  preparation  of  which  alcohol  was  not  used. — Lehn  v.  U.  S.  (C.  C), 
T,  D.  27394;  Ab.  4606  (T.  D.  26035)  reversed. 

Kefir  Pills,  consisting  of  tablets  for  making  artificial  buttermilk  and  kumyss 
and  prescribed  by  physicians  as  a  medicine,  were  held  to  have  been  properly 
classified  under  paragraph  68  as  a  medicinal  preparation. — Ab.  20839  (T.  D. 
29644). 

Kryoflne  is  a  medicinal  preparation  in  the  preparation  of  which  alcohol  ia 
used ;  is  closely  allied  in  chemical  constitution,  character,  and  use  to  phenacetin, 
and  is  accordingly  dutiable  at  55  cents  per  pound  under  paragraph  67,  and  not 
as  claimed  at  20  per  cent  ad  valorem  under  paragraph  15,  nor  at  25  per  cent 


SCHEDULE   A CHEMICAL  OILS   AND   PAINTS.  21 

ad  valorem  as  a  chemical  compound,  or  a  medicinal  preparation,  under  para- 
graphs 3  and  68.— T.  D.  22600  (G.  A.  4804). 

Malt  Tropon. — A  preparation  of  tropon  and  malt  extract,  with  a  small  per- 
centage of  listerin,  the  former  being  chief  value,  which  is  used  as  a  lactatic  to 
promote  the  secretion  of  milli  in  nursing  women,  is  a  "medicinal"  prepara- 
tion within  the  meaning  of  paragraph  68.— T.  D.  30047  (G.  A.  6934). 

Octopus  Gloy,  a  preparation  for  use  in  filling  woolen  and  cotton  fabrics,  is 
not  dutiable  as  a  preparation  fit  for  use  as  starch,  but  is  dutiable  as  a  chemical 
compound  under  paragraph  3,  at  the  rate  of  25  per  cent  ad  valorem.  G.  A. 
4883  (T.  D.  22872).  aflirmed  without  opinion,  cited  and  followed. — T.  D.  24372 
(G.  A.  5328). 

Paraldehyde  is  produced  from  aldehyde,  and  aldehyde  is  a  by-product 
resulting  from  the  distillation  of  alcohol,  being  produced  by  the  s-ime  process, 
but  contains  no  alcohol  and  is  not  derived  from  alcohol.  Held  that  paraldehyde 
is  not  a  medicinal  preparation  in  the  preparation  of  which  alcohol  is  used, 
within  the  meaning  of  paragraph  67,  but  is  duitable  under  paragraph  68  as  a 
medicinal  preparation  in  the  preparation  of  which  alcohol  is  not  used. — Merck  v. 
U.  S.  (C.  C),  T.  D.  27002.     Ab.  612  (T.  D.  25089)  reversed. 

Paraldehyde  is  not  classable  under  the  precisions  of  paragraph  2,  which  is 
limited  in  its  application  to  perfumeries  and  toilet  waters,  nor  is  it  properly 
classable  under  the  provisions  of  paragraph  3  as  a  chemical  compound,  but  it  is 
a  "  medicinal  preparation,"  and  as  such  properly  classable  under  the  provisions 
of  paragraph  67  as  an  article  in  the  preparation  of  which  alcohol  has  been  used. 
Fink  V.  United  States  (170  U.  S.,  584)  followed.— T.  D.  22983  (G.  A.  4911). 

Podophyllum  Resin,  classified  as  a  medicinal  preparation  in  the  preparation 
of  which  alcohol  was  used,  under  paragraph  67,  was  claimed  to  be  dutiable  un- 
der paragraph  20,  relating  to  drugs.  The  importers  cited  United  States  v. 
Martin  (T.  D.  28145).     Assessment  offirmed.— Ab.  17867  (T.  D.  28687). 

Resin  Pitch. — We  find  the  merchandise  to  be  a  mixture  of  oxidized  resin 
Knd  vegetable  oils,  the  product  having  no  well-recognized  composition  of  chemi- 
cal formula.  It  is  our  opinion,  therefore,  that  the  merchandise  is  not  a  chemi- 
cal compound  within  the  meaning  of  paragraph  3.  G.  A.  5832  (T.  D.  25733)  ; 
G.  A.  6269  (T.  D.  27051)  ;  G.  A.  5718  (T  D.  25410).— Ab.  20562  (T.  D.  29516). 

Saponin. — The  merchandise  in  question  consists  of  saponin,  the  active  prin- 
ciple of  the  Quillaja  saponario  (soapbark)  and  various  other  shrubs  and 
plants.  The  preparation  is  used  for  producing  frothing  beverages,  emulsions, 
and  for  cleaning  silks.  The  merchandise  is  not  a  chemical  compound,  but  a 
simple  extract  of  bark  and  is  a  nonenumerated  manufactured  article. — Ab. 
23364  (T.  D.  30645) 

Scammony  Resin  is  dutiable  imder  paragraph  20  as  a  drug  advanced  in 
value  or  condition,  and  not  under  paragraph  67  as  a  medicinal  preparation.  T. 
D.  28145  followed— T.  D.  28199  (G.  A.  6600). 

Scammony  resin  is  dutiable  under  paragraph  20  as  a  drug  advanced  in 
value  and  not  under  paragraph  67  as  a  medicinal  preparation. — U.  S.  v.  Martin 
(C.  C),  T.  D.  28145. 

Sodium  Fluosilicate. — The  merchandise,  described  on  the  invoice  as  "  Kiesel- 
fluornatrium,"  was  returned  by  the  appraiser  as  a  chemical  compound  and 
claimed  free  of  duty  under  paragraph  538. 

In  order  that  the  merchandise  in  question  shall  be  entitled  to  free  entry,  it 
must  be  shown  to  be  composed  of  fluoride  of  sodium  and  aluminum  and  used  for 
the  same  purposes  as  cryolite.  A  chemical  analysis  shows  that  the  merchandise 
is  made  from  sodium  and  hydrofluorsilicic  acid  and  that  it  contains  no  alumi- 


22  MGESt  OF  CUSTOMS  DECISIONS. 

num.     The  testimony  furtlier  shows  that  it  can  not  be  used  for  the  same  pur- 
poses as  cryolite— Ab.  227G6  (T.  D.  30382)  . 

Varnolette,  or  Siccatif. — A-compositiou  of  resinate  of  lead — or  resiu  and 
compounds  of  lead — manganese,  and  lime,  which  is  used  as  a  siccative  or  drier 
in  varnish,  linseed  oil,  paints,  inks,  and  stains,  and  which  is  generally  known 
in  conunerce  as  "  varnolette,"  is  a  chemical  compound,  dutiable  at  25  per  cent 
ad  valorem  under  paragraph  3  and  not  at  20  per  cent  ad  valorem  under  section 
6,  or  by  similitude  or  otherwise  under  section  7. — T.  D.  22591  (G.  A.  4801). 

DECISIONS  UNDER  THE  ACT  OP^  1894. 

Carbonate  of  Strontia  is  dutiable  as  a  chemical  salt  and  not  as  prepared 
chalk  nor  as  a  nonenumerated  article,  nor  free  as  oxide  of  strontia  or  peroxide 
of  strontian  and  strontianite. — T.  D.  17624  (G.  A.  3672). 

Chloride  of  Magnesia  is  a  chemical  salt  and  is  not  free  as  kieserite  nor  as 
magnesium.— T.  D.  18007  (G.  A.  3851). 

Crystal  Carbonate  is  dutiable  as  an  alkaline  chemical  suit  and  not  as  soda 
ash  or  sal  soda.— T.  D.  17938  (G.  A.  3813). 

Inspissated  Ox  Gall  is  dutiable  as  a  medicinal  preparation  and  not  free  as 
a  crude  drug.— T.  D.  16638  (G.  A.  3283). 

Loretin,  a  medicinal  preparation,  the  medicinal  action  of  which  as  an  anti- 
septic and  otherwise  is  chiefly  due  to  its  acid  prcperties,  is  free  as  "  an  acid 
used  for  medicinal  purposes,"  and  not  dutiable  under  paragraph  59  as  a 
medicinal  preparation.— Koechl  v.  U.  S.  (C.  C),  84  Fed.  Rep.,  954;  T.  D. 
19251  (G.  A.  4128)  reversed. 

Nelson's  Gelatin  Lozenges  are  dutiable  as  medicinal  preparations  and  not 
as  gelatin  or  as  a  manufacture  of  which  gelatine  is  the  component  material  of 
chief  value— T.  D.  18735  (G.  A.  4048). 

Oleo  Fegate  Merluzzo  Ferruginoso,  composed  of  cod-liver  oil  and  ether 
substances,  is  dutiable  as  a  medicinal  preparation  and  not  as  cod-liver  oil. — 
T.  D.  15680  (G.  A.  2861). 

Purified  Resorcin  (White  Crystals)  is  dutiable  as  a  medicinal  coal-tar 
preparation  not  a  color  or  dye,  and  is  not  dutiable  as  a  nonenumerated  manu- 
factured article,  nor  free  as  crude  coal  tar. — T.  D.  16990  (G.  A.  3418). 

Smelling  Salts. — Perfumed  smelling  salts  dutiable  under  this  paragraph  as 
chemical  salts  and  not  as  articles  of  perfumery.  Sustaining  the  Board  of  Gen- 
eral Appraisers  (T.  D.  20921,  G.  A.  4394)— U.  S.  v.  Utard  (C.  C),  91  Fed.  Rep., 
522. 

Vinolia,  a  plastic  emollient  cream,  is  dutiable  as  a  medicinal  preparation 
and  not  as  a  toilet  preparation.— T.  D.  16342  (G.  A.  3171). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Aristol,  a  compound  of  iodine  and  thymol,  is  a  medicinal  preparation. — T.  D. 
11325   (G.  A.  608). 

Atropine  Sulphate  is  an  alk:iloidal  chemical  salt  and  a  medicinal  prepara- 
tion in  the  preparation  of  which  alcohol  has  been  used. — T.  D.  13058  (G.  A. 
1563). 

Bebeirine  Sulphate  is  a  medicinal  preparation  in  the  preparation  of  which 
alcohol  is  u.sed.— T.  D.  11973  (G.  A.  886). 

Bisulphide  of  Carbon  is  a  chemical  compound  and  not  free  as  an  acid. — 
T.  D.  11416  (G.  A.  699). 


SCHEDULE   A CHEMICAL  OILS   AND   PAINTS.  23 

Bisulphite  of  Lime  and  Lampblack. — A  mixture  of  bisulphate  of  lime  and 
lampblack  used  as  a  leather  dressing  held  to  be  dutiable  as  a  chemical  com- 
pound.—T.  D.  13071  (G.  A.  1576). 

Cachon  de  Lavel  is  a  chemical  compound  and  not  a  wood  used  expressly 
for  dyeing.— T.  D.  11420  (G.  A.  703). 

Chloralamide  is  dutiable  as  a  chemical  compound  and  not  as  »  medicinal 
preparation.— T.  D.  15078  (G.  A.  2631). 

Chloride  of  Magnesium  is  dutiable  as  a  chemical  salt  and  not  free  as 
kieserite,  as  magnesium,  or  as  muriate  of  potash. — T.  D.  13946  (G.  A.  2051). 

Chloride  of  Zinc,  in  Solution. — Merchandise  consisted  of  a  strong  aqueous 
solution  of  chloride  of  zinc,  and  the  mixture  in  its  condition  as  imported  was  a 
chemical  salt,  not  an  acid,  and  is  used  for  chemical  or  manufacturing  purposes ; 
also  as  a  germicide. — T.  D.  13070  (G.  A.  1575). 

Chromium  Fluorine  is  a  chemical  salt,  is  not  a  coal-tar  preparation,  is  a 
mordant,  and  not  a  color  or  dye.— T.  D.  13602  (G.  A.  1874). 

Cocaine  Phenate,  Guaiacol  Absolute,  and  Salol  are  chemical  compounds 
and  salts  and  are  not  dutiable  as  medicinal  preparations.— T.  D.  15071  (G.  A. 
2624). 

Coniine  hydrobromate  crystals,  coniine  hydrobromate  powder,  couiine  hydro- 
chlorate  crystals,  salts  crystallized  from  an  extract  of  the  fruit  of  the  hendock, 
are  alcoholic  medicinal  preparations. — T.  D.  11393  (G.  A.  676). 

Cumarin  is  the  active  oderiferous  principle  of  the  tonka  bean,  and  an  alka- 
loidal  chemical  salt;  its  predominant  use  is  as  a  base  for  flavoring  extracts  or 
perfumery,  and  it  is  seldom  used  for  medicinal  purposes. 

We  hold  that  said  cumarin  was  properly  assessed  for  duty  under  paragraph 
76.— T.  D.  13061  (G.  A.  1566). 

De  Jough's  Cod-Liver  Oil,  a  preparation  compounded  from  several  ingre- 
dients other  than  alcohol,  of  which  cod-liver  oil  is  the  chief  ingredient  in  value, 
held  dutiable  as  a  proprietary  medicinal  preparation,  and  not  as  cod-liver  oil. — 
T.  D.  10684  (G.  A.  268). 

Galloliavin,  produced  by  treating  gallic  acid  with  strong  sulphuric  acid,  is 
not  a  coal-tar  preparation,  but  a  chemical  compound  and  a  dye. — T.  D.  12853 
(G.  A.  1449). 

Hydrated  Oxide  of  Iron  is  dutiable  under  this  paragraph  and  not  as  wastt 
or  as  a  nonenumerated  unmanufactured  article ;  nor  is  it  free  as  a  crude  min 
eral.— T.  D.  15013  (G.  A.  2590). 

Lactophenin  is  a  chemical  salt,  a  coal-tar  preparation  not  a  color  or  dye. 
and  a  proprietary  medicinal  prepai*ation  and  duitable  as  a  coal-tar  preparation 
and  not  as  a  chemicl  compound.— T.  D.  15685  (G.  A.  2866). 

Medicated  Absorbent  Cotton  is  dutiable  as  a  medicinal  preparation. — T.  D. 
12644  (G.  A.  1293). 

Medicinal  Preparations. — When  words  used  in  a  tariff  act  have  some  pecul- 
iar trade  meaning.  Congress  must  be  assumed  to  have  used  them  with  the 
meaning  they  had  when  inserted  in  the  act ;  but  when  a  descriptive  phrase  is 
used,  having  no  peculiar  trade  meaning,  such  as  "  medicinal  preparations,"  the 
article  designated  by  such  phrase  will  be  such  as  from  time  to  time  come  witliin 
its  meaning,  and  not  solely  those  meant  by  it  at  the  time  of  the  passage  of  the 
act. — U.  S.  V.  Roessler  &  Hasslacher  Chemical  Co.,  79  Fed.  Rep.,  313. 

Mercury  Sulphate — Peptone. — Mercury  sulphate  is  a  chemical  salt.  Pep- 
tone is  a  chemical  compound.— T.  D.  12698  (G.  A.  1347). 


24  DIGEST   OF   CUSTOMS   DECISIONS. 

Muriate  of  Apomorphia.  Tliis  iiicrcliniidise  is  not  .1  s;il(  of  iiKirphia,  and 
it  is  a  medicinal  preparation  in  tlu'  pn-paratioii  of  wliicli  altoliol  was  not  used. — 
T.  D.  13699  (G.  A.  1937). 

Pilocarpine  Muriate  is  an  alkaloidal  chemical  salt  and  a  medicinal  prepa- 
ration in  which  alcohol  is  used.— T.  D.  13058  (G.  A.  1563.) 

Salipyrenc  is  a  coal-tar  preparation  not  a  color  or  dj-e.  a  chemical  salt,  and 
a  medicinal  preparation.  It  is  dutiable  as  a  chemical  salt,  and  not  as  a  medic- 
inal preparation.— T.  D.  15125  (G.  A.  2651.) 

Sodium  Benzoate  is  a  medicinal  preparation  not  containing  alcohol  and  in 
the  preparation  of  which  alcohol  was  not  used.  The  claim  that  it  is  dutiable 
as  a  coal-tar  preparation  at  20  per  cent  is  overruled  and  the  as.sessment  of  duty 
at  25  per  cent  under  paragraph  75,  is  aflirme<l. — T.  D.  14556  (G.  A.  2348). 

Sodium  Salicylate  Powder. — We  find  that  it  is  a  medicinal  i)reparation  not 
containing  alcohol,  aiid  in  the  preparation  of  which  alcohol  was  not  u.sed. — 
T.  D.  14518  (G.  A.  2329). 

Sodium  Sulphuret  is  dutiable  as  a  chemical  compound  or  salt  and  not  free 
as  sodium.— T.  D.  15221  (G.  A.  2714). 

Symphoral  or  Sodium  Catfeine  Sulphonate  is  dutiable  as  a  chemical 
compound  and  salt  and  not  as  a  coal-tar  preparation  nor  as  a  medicinal  prepara- 
tion.—T.  I).  15393  (G.  A.  2787). 

Veratrine  is  an  alkaloid  or  mixture  of  alkaloids  obtained  from  the  seeds  of 
the  cebadilla,  and  is  a  medicinal  preparation  in  the  preparation  of  which  alcohol 
is  used.— T.  D.  13061  (G.  A.  1566). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Chemical  Compound  or  Salt. — The  phrase  "  chemical  compound  or  salt  " 
is  too  general  to  be  considered  an  enumeration,  so  as  to  take  an  article  out  of 
the  operation  of  the  similitude  clause. — Lloyd  v.  McWllliams,  31  Fed.  Ilep.,  261. 
6.  Alumina,  hydrate  of,  or  refined  bauxite;  alum,  alum  cake,  patent 
jgio     alum,   sulphate  of  alumina,   and   aluminous  cake,   and   all   other   manu- 
factured   compounds    of    alumina,    not    specially    provided    for    in    this 
section,  15  per  cent  ad  valorem. 

4.  Alumina,  hydrate  of,  or  refined  bauxite,  containing  not  more  than 
64  per  cent  of  alumina,  four-tenths  of  1  per  cent  per  jTOund ;  containing 
more  than  64  per  cent  of  alumina,  six-tonfhs  of  1  cent  per  pound. 
Alum,  alum  cake,  patent  alum,  suli)hate  of  alumina,  and  aluminous 
1909  cake,  containing  not  more  than  15  per  cent  of  alumina  and  more  than 
three-tenths  of  1  i)er  cent  of  iron  oxide,  one-fourth  of  1  cent  per  pound ; 
alum,  alum  cake,  patent  alum,  sulphate  of  alumina,  and  aluminous 
cake,  containing  more  than  15  i)er  cent  of  alumina,  or  not  more  than 
three-tenths  of  1  per  cent  of  iron  oxide,  three-eights  of  1  cent  per  pound. 

4.  Alumina,   hydrate  of,  or  refined  bauxite,   six-tenths  of  1   cent  per 
1897     pound  ;  alum,  alum  cake,  patent  alum,  sulphate  of  alumina,  and  alumi- 
nous cake,  and  alum  in  crystals  or  ground,  one-half  of  1  cent  per  pound. 

8.  Alumina,  alum,  alum  cake,  patent  alum,  sulphate  of  alumina,  and 
1894     aluminous  cake,  and  alum  in  crystals  or  ground,  four-tenths  of  1  cent 

per  pound. 

9.  Alumina,  alum,  alum  cake,  patent  alum,  sulphate  of  alumina,  and 
1890     aluminous  cake,  and  alum   in  crystals  or  ground,  six-tenths  of  1  cent 

per  pound. 

32.  Alumina,  alum,  patent  alum,  alum  substitute,  sulphate  of  alumina, 
1883     and  aluminous  cake,  and  alum  in  crystals  or  ground,  60  cents  per  hun- 
dred pounds. 


SCHEDULE   A CHEMICAL   OILS   AND  PAINTS.  25 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Diamantine  falls  squarely  within  the  purview  of  paragraph  4.  This  para- 
graph, however,  provides  for  alumina  of  (4)  several  degrees  of  fineness  at  (4) 
several  specific  rates  of  duty.  As  there  is  no  evidence  to  show  under  which 
of  these  provisions  of  paragraph  4  the  commodity  in  question  should  be  classi- 
fied, the  protests  are  overruled.— Ab.  26421  (T.  D.  31842). 

DECISIONS  UNDER  THE  ACT  OP  1890. 

Hydrate  of  Alumina  is  dutiable  as  alumina  and  not  free  under  paragraph 
501  as  bauxite.— T.  D.  15980  (G.  A.  3004). 

7.  Ammonia,  carbonate  of,  and  muriate  of,  three-fourths  of  1  cent  per 
1913     pound;  phosphate  of,  1  cent  per  pound;  liquid  anhydrous,  2^  cents  per 

pound ;  ammoniacal  gas  liquor,  10  per  cent  ad  valorem. 

5.  Ammonia,  carbonate  of,  li  cents  per  pound ;  muriate  of,  or  sal  ara- 
1909     moniac,  three-fourths  of  1  cent  per  pound ;  liquid  anhydrous,  5  cents  per 

pound. 

-  gnm  5.  Ammonia,  carbonate  of,  1^  cents  per  pound  ;  muriate  of,  or  sal  am- 
moniac, three-fourths  of  1  cent  per  pouinl ;     *     *     * 

8i.  Ammonia,  carbonate  of,  20  per  cent  ad  valorem;  muriate  of,  or 
sal  ammoniac,  10  per  cent  ad  valorem ;     *     *     * 

,fiqn  10-  Ammonia,  carbonate  of,  If  cents  per  pound;  muriate  of,  or  sal  am- 
moniac, three-fourths  of  1  cent  per  pound ;     *     *     * 

133.  Ammonia,  anhydrous,  liquefied  by  pressure,  20  per  cent  ad  valorem. 
35.  Ammonia,  muriate  of,  or  sal  ammoniac,  10  per  cent  ad  valorem. 
36.  Ammonia,  carbonate  of,  20  per  cent  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Ammoniacal  Gas  Liquor  is  dutiable  as  a  manufactured  and  not  as  an  un- 
manufactured nonenumerated  article. — T.  D.  17441  (G.  A.  3615). 

8.  Argols  or  crude  tartar  or  wine  lees  crude  or  partly  refined,  contain- 
ing not  more  tlian  90  per  centum  of  potassium  bitartrate,  5  per  centum 

1913  ad  valorem;  containing  more  than  90  per  centum  of  potassium  bitartrate, 
cream  of  tartar,  and  Roclielle  salts  or  tartrate  of  soda  and  potassa, 
2^  cents  per  pound ;  calcium  tartrate  crude,  5  per  centum  ad  valorem. 

6.  Argols  or  crude  tartar  or  wine  lees  crude,  5  per  centum  ad  valorem ; 
tartars  and  lees  crystals,  or  partly  refined  argols,  containing  not  more 

iQOq  than  90  per  centum  of  bitartrate  of  potash,  and  tartrate  of  soda  or 
potassa,  or  Rochells  salts,  3  cents  per  pound  ;  containing  more  than  90  per 
centum  of  bitartrate  of  potash,  4  cents  per  pound ;  cream  of  tartar  and 
patent  tartar,  5  cents  per  pound. 

6.  Argols  or  crude  tartar  or  wine  lees  crude,  containing  not  more  than 
40  per  centum  of  bitartrate  of  potash,  1  per  cent  per  pound;  containing 
more  than  40  per  centum  of  bitartrate  of  potash,  li  cents  per  pound  ;  tar- 
tars and  lees  crystals,  or  partly  refined  argols.  containing  not  more  than 
90  per  centum  of  bitartrate  of  potash,  and  tartrate  of  soda  or  potassa,  or 
Rochelle  salts,  4  cents  per  pound ;  containing  more  than  90  per  centum  of 
bitartrate  of  potash,  5  cents  per  pound  ;  cream  of  tartar  and  patent  tartar, 
6  cents  per  pound. 

73.  Tartar,  cream  of,  and  patent  tartar,  20  per  centum  ad  valorem. 

74.  Tartars    and    lees    crystals,    partly    refined,    20    per    centum    ad 
1894  {  valorem. 

75.  Tartrate  of  soda  and  potassa,  or  Rochelle  salts,  2  cents  per  pound. 
380.  Argal,  or  argol,  or  crude  tartar.     (Free.) 

90.  Tartar,  cream  of,  and  patent  tartar,  6  cents  per  pound. 

91.  Tartars  and  lees  crystals,  partly  refined,  4  cents  per  pound. 

92.  Tartrate  of  soda  and  potassa,  or  Rochelle  salts,  3  cents  per  pound. 
487.  Argal,  or  argol,  or  crude  tartar.     (Free.) 


1897 


1890 


26 


DIGEST   OF   CUSTOMS  DECISIONS. 


1883 


18.  Cream  of  tartar,  G  cents  per  ihiuikI. 

29.  Soda  and  pota.ssa  tartrate,  or  lioclielle  salt.s.  3  cents  per  pound. 
;n.  Tartars,  partly  refined,  including;  lees  crystals,  4  cents  per  pound. 
519.  Argal,  or  argol,  or  crude  tartar.     (Free.) 


DECISIONS  UNDER  THE  ACT  OF  1897. 

Argols,  crude,  containing  more  than  90  per  cent  of  bitartrate  of  potash, 
dutiable  at  li  cents  per  pound  under  paragraph  6.— T.  D.  20995  (G.  A.  4413). 

DECISIONS   UNDER   STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Brown  Tartar  is  dutiable  at  5  per  cent,  as  resembling  "argol  or  crude 
tartar,"  and  not  at  20  per  cent,  as  resembling  "cream  of  tartar"  (Schedule 
E.).— Ross  V.  Peaslee,  2  Curt.,  499;  20  P^ed.  Cas.,  1241. 


1913 


1909 


1897 


1894 


9.  Balsams:  Copaiba,  fir  or  Canada,  Peru,  tolu,  and  all  other  balsams, 
which  are  natural  and  uncompouiuled  and  not  suitable  for  the  manufac- 
ture of  i)erfumery  and  cosmetics,  if  in  a  crude  state,  not  advanced  in 
value  or  condition  by  any  process  or  treatment  whatever  lieyond  that 
essential  to  the  jtroper  packing  of  the  balsams  and  the  prevention  of 
decay  or  deterioration  pending  manufacture,  all  the  foregoing  not 
specially  provided  for  in  this  section,  10  per  centum  ad  valorem;  if  ad- 
vanced in  value  or  condition  by  any  process  or  treatment  whatever  be- 
yond that  essential  to  the  proper  packing  of  the  balsams  and  the  preven- 
tion of  decay  or  deterioration  pending  manufacture,  all  the  foregoing  not 
specially  jn-ovided  for  in  this  section,  15  per  centum  ad  valorem :  Pro- 
vided, That  no  article  containing  alcohol  shall  be  classified  for  duty  under 
this  paragi-aph. 

20.  Drugs,  such  as  *  *  *  balsams,  which  are  natural  and  uncom- 
pounde<l  drugs  and  not  edible,  and  not  specially  provided  for  in  this  sec- 
tion, but  which  are  advanced  in  value  or  condition  by  any  process  or 
treatment  whatever  beyond  that  essential  to  the  proper  packing  of  the 
drugs  and  the  prevention  of  decay  or  deterioration  pending  manufacture, 
one-fourth  of  1  cent  per  pound,  and  in  addition  thereto  10  i)er  centum  ad 
valorem :  Provided,  That  no  article  containing  alcohol,  or  in  the  prepara- 
tion of  which  alcohol  is  used,  shall  be  classified  for  duty  under  this 
paragraph. 

559.  Drugs,  such  as  *  *  *  balsams  *  *  * ;  any  of  the  forego- 
ing which  are  natural  and  uncompounded  drugs  and  not  edible  and  not 
specially  provided  for  in  this  section,  and  are  in  a  crude  state,  not  ad- 
vanced in  value  or  condition  by  any  process  or  treatment  whatever  be- 
yond that  essential  to  the  proper  packing  of  the  drugs  and  the  prevention 
of  decay  or  deterioration  i)ending  manufacture:  Provided,  That  no  article 
containing  alcohol,  or  in  the  preparation  of  which  alcohol  is  used,  shall 
be  admitted  free  of  duty  under  this  paragraph.     (Free.) 

20.  Drugs,  such  as  *  *  *  balsams,  *  *  * ;  any  of  the  foregoing 
which  arc  drugs  and  not  edible  but  which  are  advanced  in  value  or  con- 
dition by  ri'fiiiing,  grinding,  or  other  process,  and  not  specially  provided 
I'oi-  in  this  Act.  one-fourth  of  1  cent  per  pound,  and  in  addition  thereto  10 
lier  centum  advalorem. 

548.  Drugs,  such  as  *  *  *  balsams,  *  *  * ;  any  of  the  forego- 
ing which  are  drugs  and  not  edible  and  are  in  a  crude  state,  and  not  ad- 
vanced in  value  or  condition  by  refining  or  grinding,  or  by  other  process, 
and  not  specially  provided  for  in  this  Act.     (Free.) 

16i.  Drugs,  such  as  *  *  *  balsams,  *  *  * ;  any  of  the  forego- 
ing which  are  not  edible  but  which  are  advanced  in  value  or  condition 
by  refining  or  grinding,  or  by  other  process  of  manufacture,  and  not  spe- 
cially provided  for  in  this  Act,  10  per  centum  ad  valorem. 

470.  Drugs,  such  as  *  *  *  balsams,  *  *  * ;  any  of  the  foregoing 
drugs  which  are  not  edible,  and  which  have  not  been  advanced  in  value 
or  condition  by  refining  or  grinding,  or  by  other  process  of  manufacture, 
and  not  specially  provided  for  in  this  Act.     (Free.) 


1890 


1883 


SCHEDULE   A CHEMICAL  OILS   AND   PAINTS.  27 

24.  Drugs,  such  as  *  *  *  balsams,  *  *  * ;  any  of  the  foregoing 
which  are  not  edible  but  which  have  been  advanced  in  value  or  condi- 
tion by  refining  or  grinding,  or  by  other  process  of  manufacture,  and  not 
specially  provided  for  in  this  Act,  10  per  centum  ad  valorem. 

560.  Drugs,  such  as  *  *  *  balsams,  *  *  * ;  any  of  the  foregoing 
which  are  not  edible  and  are  in  a  crude  state,  and  not  advanced  in  value 
or  condition  by  refining  or  grinding,  or  by  other  process  of  manufacture, 
and  not  specially  provided  for  in  this  Act.     (Free.) 

94.  All  *  *  *  balsams,  *  **  *;  any  of  the  foregoing  which  are 
not  edible,  but  which  have  been  advanced  in  value  or  condition  by  refin- 
ing or  grinding,  or  by  other  process  of  manufacture,  and  not  specially 
enumerated  or  provided  for  in  this  Act,  10  per  centum  ad  valorem. 

C36.  Drugs,  *  *  *  balsams,  *  *  * ;  any  of  the  foregoing,  of 
which  are  not  edible  and  are  in  a  crude  state,  and  not  advanced  in  value 
or  condition  by  refining  or  grinding,  or  by  other  proce.ss  of  manufacture, 
and  not  specially  enumerated  or  provided  for  in  this  Act.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Gum  Styrax. — Bahsam  styrax  from  which  has  been  removed  foreign  matter, 
such  as  sticks  and  dirt,  is  still  natural  and  uncompounded  balsam  gum,  not 
adapted  for  use  as  an  odoriferous  or  aromatic  substance  in  the  manufacture 
of  perfumes  or  cosmetics.  Held  to  be  subject  to  duty  at  the  rate  of  10  per 
cent  ad  valorem  under  the  provisions  of  paragraph  9.  G.  A.  6303  (T.  D.  27162) 
and  United  States  v.  Sheldon  (2  Ct.  Cust.  Appls.,  485;  T.  D.  32245)  cited.— 
T.  D.  85172  (G.  A.  7694). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Balsam  in  Capsules. 

Medicinal  Preparation. — Crude  balsam  in  gelatin  capsules  is  dutiable  as  a 
medicinal  preparation  under  paragraph  68. 

Capsules  Filled. — Gelatin  capsules  containing  a  medicine  are  not  cover- 
ings for  the  purposes  of  transportation,  but  are  an  essential  part  of  the  article. 
T.  D.  29408  (G.  A.  6837)  reversed.— U.  S.  r.  Lehn.  Lehn  v.  United  States 
(C.  C),  T.  D.  29809. 

Fir  Balsam,  drawn  from  the  tree  and  submitted  to  a  process  of  straining 
for  purification,  is  regarded  in  the  trade  generally  as  being  in  a  crude  con- 
dition. Held  to  be  a  nouedible  drug  not  advanced  in  value  or  condition,  and 
is  entitled  to  free  entry  as  such  under  paragraph  .548. — T.  D.  27162  (G.  A.  6303). 

Synthetic  Peru  Balsam. — An  article  invoiced  as  "  Peru  balsam  "  and  classi- 
fied as  a  chemical  compound  under  paragraph  3,  was  claimed  to  fi-ee  of  duty 
under  paragraph  548,  relating  to  crude  balsams.  Protest  sustained,  the  board 
finding  the  article  to  be  synthetic  Peru  balsam,  corresponding  in  its  uses, 
essential  qualities,  and  main  characteristics  to  the  Peru  balsam  of  the  United 
States  Pharmacopceia.  Note  U.  S.  v.  Schering  (T.  D.  29077).— Ab.  19663  (T.  D. 
29267). 


1913 


10.  Barium,  chloride  of.  i  cent  per  pound;   dioxide  of,  IJ  cents  per 
pound ;  carbonate  of,  precipitated,  15  per  centum  ad  valorem. 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 


28  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Binoxide  of  Barium. — liinoxide  of  barium  was  claimed  to  be  dutiable  as 
baryta  under  paragraph  42  or  as  "clays  or  earths"  (par.  90).  Protests 
overruled.— Ab.  25023  (T.  D.  31380). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Binoxide  of  Barium. — Binoxide  of  barium  does  not  occur  in  a  state  of  nature ; 
it  is  not  a  clay  or  earth,  wrought  or  unwrought ;  nor  is  it  a  mere  mechanical 
mixture,  but  is  an  artificially  produced  chemical  compound,  differing  essentially 
from  the  original  material  and  was  dutiable  under  paragraph  3. — McKesson  v. 
U.  S.  (Ct.  Cust.  Appls.).  T.  D.  31256;  Ab.  20183  (T.  D.  29442)  affirmed. 


1913 


11.  Blacking  of  all  kinds,  polishing  powders,  and  all  creams  and  prep- 
arations for  cleaning  or  polishing,  not  specially  provided  for  in  this  sec- 
tion, 15  per  centum  ad  valorem:  Provided,  That  no  preparations  contain- 
ing alcohol  shall  be  classifiwl  for  duty  under  this  paragraph. 

7.  Blacking  of  all  kinds,  25  per  centum  ad  valorem ;  all  creams  and 
1909    preparations  for  cleaning  or  polishing  boots  and  shoes,  25  per  centum  ad 
valorem. 

1897         7.  Blacking  of  all  kinds,  25  per  centum  ad  valorem. 

1894        9.  Blacking  of  all  kinds,  20  per  centum  ad  valorem. 

1890         11.  Blacking  of  all  kinds,  25  per  centum  ad  valorem. 

1397.  Blacking  of  all  kinds,  25  per  centum  ad  valorem. 
479.  Polishing  powders  of  every  description,  by  whatever  name  known, 
including  Frankfort  black,     *     *     *     20  per  centum  ad  varorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Wrought  Earth. 

The  merchandise  in  this  case  is  Invoiced  as  polishing  earth,  assessed  by  the 
collector  under  paragraph  11  and  claimed  by  the  importer  to  be  free  of  duty 
under  paragraph  518  or  549,  or  dutiable  under  paragraph  76. 

Scope  of  Statutory  Provisions. — To  be  dutiable  under  paragraph  11  the  mer- 
chandise, if  not  expressly  manufactured  for  use  as  blacking,  polishing  powder, 
a  cream  or  preparation  for  cleaning  or  polishing,  it  must  at  least  be  imported 
for  use  as  such.  Wrought  earth  which  it  is  possible,  but  impractical,  to  use 
as  a  polishing  powder  will  not  be  held  dutiable  under  paragraph  11  unless  it 
is  shown  to  have  been  expressly  manufactured  for  or  intended  to  be  used  as 
such. 

Provisions  of  a  New  Act. — The  classification  of  a  commodity  long  established 
should  not  be  held  to  have  been  changed  by  a  change  in  the  tariff  law,  except 
where  that  change  is  made  clear  and  distinct  by  the  express  language  of  the 
law.— T.  D.  34697  (G.  A.  7594). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Amor's  Metal  Polish. — The  amorphous  viscous  substance  of  the  importa- 
tion, without  any  determinate  shape  or  form,  does  not  come  within  the  pro- 
visions of  paragraph  95  as  an  article  composed  wholly  or  in  chief  value  of 
earthy  or  mineral  substance.  There  is  no  evidence  of  similitude  in  the  record, 
but  it  is  clear  the  substance  is  a  manufacture  not  expressly  provided  for  by 
any  paragraph  of  the  law  in  question.  It  was  classifiable  as  a  nonenumerated 
manufacture  under  paragraph  480. — Rosenheim  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  34135;  (Ab.  32480)  T.  D.  33404  reversed. 


SCHEDULE   A CHEMICAL    OILS    AND   PAINTS.  29 

"  Blanco."— See  Salomon's  case,  G.  A.  7128  (T.  D.  310S8).  The  testimony 
In  this  case  shows  that  the  preparation  in  question  is  used  almost  solely  for  the 
purpose  of  cleaning  or  polishing  white  shoes.  It  would  seem  very  clearly  to 
fall  within  the  provision  of  paragraph  7.— Ab.  24875  (T.  D.  31335). 

Goddard's  Plate  Powder. — The  record  contained  no  testimony  concerning; 
the  character,  use,  or  component  materials  of  the  article  imported  and  there 
was  no  sample  before  the  board.  A  reference  by  the  appraiser  in  his  report  to 
the  similarity  of  the  merchandise  to  other  merchandise  involved  in  another  case 
could  not  serve  as  a  basis  for  holding  the  goods  the  same.  There  being  no  proof 
I'f  what  the  importation  actually  was  the  assessment  was  properly  sustained. — 
Wanamaker  v.  U.  S.  (Ct.  Oust.  Appls.),  T.  D.  35271;  (Ab.  35803)  T.  D.  34548 
affirmed. 

Chemical  substances  and  mineral  substances  are  distinguished  for  dutiable 
purposes  in  the  statute.  The  main  constituent  of  the  powder  here  is  a  mineral 
rather  than  a  chemical,  94.89  per  cent  of  it  being  mineral.  It  was  properly 
held  dutiable  under  paragraph  54.  Hartley  Bros.  &  Hall  v.  U.  S.  (3  Ct.  Cust. 
Appls.,  363;  T.  D.  32961)  ;  Strohmeyer  &  Arpe  Co.  v.  U.  S.  (2  Ct.  Cust.  Appls., 
285;  T.  D.  32035)  ;  U.  S.  v.  Holland-American  Trading  Co.  (4  Ct.  Cust.  Appls., 
— ;  T.  D.  33527.— U.  S.  v.  Kraemer  &  Co.  et  al.  (Ct.  Cust.  Appls.),  T.  D.  33858; 
(Ab.  33222)  T.  D.  33668  affirmed. 

Goddard's  plate  powder  dutiable  as  a  chemical  mixture  at  the  rate  of  25 
per  cent  ad  valorem  under  paragraph  3. — Dept.  Onder  (T.  D.  33319). 

Such  merchandise  as  the  impalpable  powder  of  the  importation  is  not  to  be 
classed  as  "  articles  and  wares  composed  of  mineral  substances,"  but  according 
to  an  established  legislative  construction  is  properly  dutiable,  by  similitude,  to 
whiting  at  the  rate  prescribed  by  paragraph  54.  United  States  v.  Tiffany  (117 
Fed.  Rep.,  367).— Hartley  Bros.  &  Hall  et  als.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
32961  ;  (Ab.  25798)  T.  D.  31675  reversed. 

Metal  Polish  similar  to  Putz  pomade  dutiable  at  the  rate  of  25  per  cent  ad 
valorem  under  paragraph  3. — Dept.  Order  (T.  D.  33540). 

This  polish  appears  to  be  composed  of  pulverized  silica,  alumina,  and  lime 
saturated  and  mixed  with  petroleum  oil  and  fat.  This  combination  of  ma- 
terials is  not  fairly  to  be  described  as  a  chemical  compound  or  mixture.  It 
was  properly  held  dutiable  as  an  unenumerated  manufactui'e  under  paragraph 
480.— U.  S.  V.  Holland-American  Trading  Co.  (Ct.  Cust.  Appls.),  T.  D.  33527; 
(Ab.  31318)  T.  D.  33194  affirmed. 

Putz  Pomade. — United  States  r.  Embossing  Co.  (T.  D.  32536)  followed  as 
to  Putz  pomade  assessed  under  paragraph  95,  and  claimed  to  be  dutiable  under 
paragraph  480.— Ab.  30030  (T.  D.  32858). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Earthy  or  Mineral  Substances. — Polishing  powders  composed  wholly  or  in 
chief  value  of  earthy  or  mineral  substances,  silenium  in  sticks,  bath  bricks, 
Putz  pomade,  Putz  extract,  and  modeling  clay  composed  in  chief  value  of  earthy 
substance,  are  not  dutiable  under  paragraph  97,  but  are  dutiable  as  nonenu- 
merated  manufactured  articles,  under  section  6,  at  20  per  cent  ad  valorem. 
U.  S.  V.  Gabriel  &  Schall  ;  U.  S.  v.  Ramsperger  &  Co.,  and  U.  S.  v.  Waddell  fol- 
lowed.—T.  D.  23028   (G.  A.  4921). 

White  Cream  Shoe  Poli.sh. — So-called  "white  cream,"  packed  in  small  stone 
jars,  designed  for  polishing  patent-leather  boots  and  shoes,  dutiable  at  25  per 
cent  ad  valorem  under  paragraph  7,  as  "  blacking,"  which  includes  shoe  polish 
of  all  kinds.— T.  D.  19415  (G.  A.  4154). 


30  DIGEST   OF   CUSTOMS   DECISIONS. 

Stove  Polish. — Stove  polish  composed  of  i»luiiil>;igo  (j^raphite),  or  of  plum 
bago  mixed  with  water  and  traces  of  turpentine,  is  dutiable  at  the  rate  of  20 
per  cent  ad  valorem  as  an  unenumerated  manufactured  article  imder  section  6, 
and  not  at  35  per  cent  under  the  provisions  of  paragraph  97  as  articles  com- 
posed wholly  or  in  chief  value  of  earthy  or  mineral  substances,  or  carbon. 
G.  A.  8796  (T.  D.  17921)  distinguished;  U.  S.  v.  Reisinger  (91  Fed.  Rep.,  112) 
cited  and  followed.— T.  D.  25862  (G.  A.  5872). 

DECISIONS  UNDER  THE  ACT  OF  1894, 

Piitz  Paste  in  Bricks,  consisting  of  highly  siliceous  earth  such  as  is  used  as 
a  polishing  material,  is  dutiable  as  an  article  composed  of  earthen  substances 
and  not  as  a  soap  nor  as  a  nonenumerated  article,  nor  is  it  free  as  a  polishing 
stone  or  as  stone   and   sand,   or  as   tripoli. — T.    D.    17057    (G.   A.   3438). 

Futz  Pomade  is  dutiable  as  a  nonenumerated  manufactured  article  and  not 
under  paragraph  86  as  an  article  composed  of  an  earthen  or  mineral  sub- 
stance.—T.  D.  16584  (G.  A.  3280). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Red  Putty,  an  oxide  of  iron  used  not  as  a  paint  or  color,  but  for  polishing 
plate  glass,  is  dutiable  as  a  nonenumerated  article. — T.  D.  11246   (G.  A.  605). 

1913  12.  Bleaching  powder,  or  chloride  of  lime,  one-tenth  cent  per  pound. 

1909  8.  Bleaching  powder,  or  chloride  of  lime,  one-fifth  of  1  cent  per  pound. 

1897  8.  Bleaching  powder,  or  chloride  of  lime,  one-fifth  of  1  cent  per  pound. 

1894  537.  Lime,  chloride  of,  or  bleaching  powder.     (Free.) 

1890  635.  Lime,  chloride  of,  or  bleaching  powder.     (Free.) 

1883  618.  Lime,  chloride  of,  or  bleaching  powder.      (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Sodium  Perborate  and  Carbonate. — The  merchandi.se  was  returned  by  the 
appraiser  as  a  chemical  compound  and  was  classified  under  paragraph  3.  It  is 
claimed  to  be  dutiable  under  paragraph  8. 

As  the  chemicals  here  found  to  be  present  are  not  salts  or  compounds  of 
calcium,  we  overrule  the  protest. — Ab.  35745  (T.  D.  34496). 

13.  Caflfein.  $1  per  pound ;  compounds  of  caffein,  25  per  centum  ad 
valorem ;  impure  tea,  tea  waste,  tea  siftings  or  sweepings,  for  manufac- 
turing purposes  in  bond,  pursuant  to  the  jirovisions  of  the  Act  of  May 
sixteenth,  nineteen  hundred  and  eight,  1  cent  per  pound. 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

Importation    of    Lovv-Grade    Tea,    Tea    Waste,    etc.,    for    Manufacturing 
Purposes. 

AN  ACT  To  amend  an  Act  entitled  "An  Act  to  prevent  the  importation  of  impure  and 
unwholesome  tea,"  approved  March  second,  eighteen  hundred  and  ninety-seven. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the  United  States 
of  American  in  Congress  assembled,  That  section  one  of  "An  Act  to  prevent 
the  importation   of   impure   and   unwholesome   tea,"   approved   March    second, 


1913 


SCHEDULE    A— CHEMICAL   OILS   AND    PAINTS.  31 

eighteen  hundred  and  ninety-seven,  be  n mended  by  adding  at  the  end  thereof 
the  following  words:  "Provided,  That  nothing  herein  shall  affect  or  prevent 
the  importation  into  the  United  States,  under  such  regulations  as  the  Secretary 
of  the  Treasury  may  prescribe,  of  any  niei  linndise  as  tea  which  may  be  inferior 
in  purity,  quality,  and  fitness  for  consumption  to  the  standards  established  by 
the  Secretary  of  the  Treasury,  or  of  any  tea  waste,  tea  siftings,  or  tea  sweepings, 
for  the  sole  purpose  of  manufacturing  theine,  caffeine,  or  other  chemical  prod- 
ucts whereby  the  identity  and  character  of  the  original  material  is  entirely 
destroyed  or  changed ;  and  that  importers  and  manufacturers  who  import  or 
bring  into  the  United  States  such  tea,  tea  waste,  tea  siftings,  or  tea  sweepings, 
shall  give  suitable  bond,  to  be  approved  as  to  amount  and  securities  by  the 
Secretary  of  the  Treasury,  conditioned  that  said  Imported  material  shall  be 
only  used  for  the  purposes  herein  provided,  under  such  regulations  as  may  be 
prescribed  by  the  Secretary  of  the  Treasury." — Dept.  Order  (T.  D.  29311). 

DECISIONS   UNDER  THE  ACT   OF   1913. 

Tea  Sweepings  Mixed  Avith  Lime  and  Asafetida. — Tea  sweepings,  when 
mixed  with  lime  and  asafetida  to  make  them  unfit  for  beverage  use,  imported 
for  making  caffeine,  have  not  ceased  to  be  tea  sweepings.  Their  classification  as 
tea  sweepings  under  paragraph  13  is  affirmed. — Schaefer  Alkaloid  Works  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36455;  (G.  A.  Ab.  7726)  T.  D.  35417  affirmed. 

Denatured  Tea  Sweepings — Dutiable  Weight. — It  was  held  on  the  authority 
of  G.  A.  7616  (T.  D.  34843)  that  the  duty  of  1  cent  per  pound  on  tea  siftings  or 
sw^eepings  should  be  assessed  upon  the  weight  of  the  commodity  less  the  quan- 
tity of  lime  shown  by  the  report  of  the  analyst,  and  that  the  lime  should  be 
assessed  separately  as  such. — Ab.  39015  reversed  by  T.  D.  36901. 

DECISIONS   UNDER  THE  ACT   OF  1909. 

Caffeine  or  caffeina,  made  from  tea  sweepings  by  adding  acetate  of  lead,  and 
sulphide  of  hydrogen,  held  to  be  a  medicinal  preparation  under  paragraph  65, 
following  the  principle  established  by  Lehn  &  Fink  v.  U.  S.  (4  Ct.  Cust.  Appls., 
325;  T.  D.  33522),  wherein  it  was  held  that  gentian,  taraxacum,  and  rhamnus 
were  not  uncompounded  drugs  under  paragraph  20  or  paragraph  559. — T.  D. 
34218  (G.  A.  7536). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Tea  Sweepings. — A  mixture  composed  of  about  90  per  cent  in  volume  of  tea 
dust  or  sweepings,  or  refuse  or  damaged  tea,  the  remaining  con.stituents  being 
slacked  lime  and  asafetida,  and  which  compound  is  intended  to  be  used  in  mak- 
ing caffeine,  is  exempt  from  duty  under  paragraph  546,  according  to  the  recent 
decision  of  the  United  States  Circuit  Court  for  the  Southern  District  of  New 
York  In  re  U.  S.  v.  Hensel  et  al.,  and  Hensel  et  al.  v.  U.  S.,  reversing  G.  A.  418S, 
which  held  that  the  merchandise  was  dutiable  at  one-fourth  of  1  cent  per  pound 
and  10  per  cent  ad  valorem,  as  a  drug  advanced  in  value,  under  paragraph  20. — 
T.  D.  22766  (G.  A.  4856). 


1913 
1909 


14.  Calomel,   corrosive  sublimate,   and   other  mercurial   preparations, 
15  per  centum  ad  valorem. 

g5    *     *     *     calomel,    corrosive    sublimate,    and    other   mercurial    me- 
dicinal preparations,  35  per  centum  ad  valorem ;     *     *     * 


1897        68.     *     *     *      ;  calomel  and  other  mercurial  medicinal  preparations, 
■  35  per  centum  ad  valorem. 

1894         (Not  enumerated.) 


32  DIGEST    OF    CUSTOMS    DECISIONS. 

1890        ^'*'  *     *     *      ;    caloiiiol    ;iii<l    oilier    iiiorcurial    uRHlicinal    preparations, 
35  per  centum  ail  valoreni. 

1883         (Not  enumerated.) 

DECISIONS   UNDER   THE   ACT  OF   1913. 

Calomel  in  1 -pound  packages  was  held  dutiable  as  a  niediciiial  compound 
under  paragraph  17.— Ah.  3G156  (T.  D.  34GG8). 

DECISIONS  UNDER  THE  ACT   OF   1897. 

Mercurial  Preparations. — Mercury  sulphocyanate,  mercury  nitrate  mer- 
curous  cryst.,  mercury  oxycyanide,  and  mercury  bichloride  are  dutiable  as  chem- 
ical compounds  under  paragraph  3,  and  not  as  medicinal  preparations. — T.  D. 
22970  (G.  A.  4909). 


1913 


1909 


15.  Chalk,  precipitated,  suitable  for  medicinal  or  toilet  purposes  ;  chalk, 
put  up  in  the  form  of  cubes,  blocks,  sticks,  or  disks,  or  otherwise,  includ- 
ing tailors',  billiard,  red,  and  other  manufactures  of  chalk  not  specially 
provided  for  in  this  section,  25  per  centum  ad  valorem. 

13.  Chalk,  precipitated  naturally  or  artificially,  or  otherwise  prepared, 
whether  in  the  forms  of  cubes,  blocks,  sticks,  or  disks,  or  otherwise,  includ- 
ing tailors',  billiard,  red,  1  cent  per  pound.  Manufactures  of  chalk  not 
specially  provided  for  in  this  section,  25  per  centum  ad  valorem. 

13.  Chalk   (not  medicinal  nor  prepared  for  toilet  purposes)   when  pre- 
cipitated naturally  or  artifically,  or  otherwise  prepared,  whether  in  the 
1897     form  of  cubes,  blocks,  sticks,  or  disks,  or  otherwise,  including  tailors', 
billiard,  red,  1  cent  i)er  pound.     INIanufactures  of  chalk  not  specially  pro- 
vided for  in  this  act,  25  per  centum  ad  valorem. 

---.         11.  Chalk,  prepared,  precipitated,  red,  and  all  other  chalk  preparations 
not  specially  provided  for  in  this  act,  20  per  centum  ad  valorem. 

16.  Chalk,  prepared,  precipitated,  and  red,  1  cent  per  pound ;  all  other 
1890     chalk  preparations  not  specially  provided  for  In  this  act,  20  per  centum 

ad  valorem. 

40.  Prepared  chalk,  precipitated  chalk,  red  chalk,  and  all  other  chalk 
1883     preparations  which  are  not  specially  enumerated  or  provided  for  in  this 
act,  20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Precipitated  Chalk. 

Artificial  Precipitation. — The  article  produced  by  the  artificial  precipita- 
tion of  chalk  is  not  "  manufactures "  of  chalk  within  the  meaning  of  para- 
graph 13,  but  is  chalk  itself. 

Chalk  precipitated  artificially,  bolted,  and  packed  in  bags  is  dutiable  as  chalk 
artificially  precipitated,  under  paragraph  13,  rather  tliau  as  manufactures  of 
chalk  under  the  same  paragraph. — U.  S.  r.  Anderson  (C.  C.  A.),  T.  D.  3021G; 
T.  D.  29631  (C.  C.)  and  Ab.  19346  (T.  D.  29159)  reversed. 

Precipitated  chalk,  imported  in  the  condition  in  which  it  is  taken  from  the 
mines,  except  that  it  has  been  once  bolted,  and  which  is  not  manufactured, 
being  intended  for  use  in  making  tooth  powder,  is  dutiable  at  25  per  cent 
ad  valorem  under  the  provision  for  "  manufactures  of  chalk  "  in  paragraph  13. 
Lyon  r.  U.  S.  (121  Fed.  Rep.,  204)  followed.— T.  D.  24985  (G.  A.  5570). 

Kcd  Chalk. — Merchandise  of  a  red  color,  in  lumps  of  irregular  shape,  im- 
ported from  St.  .Johns,  New  Brunswick,  valued  at  about  8  cents  per  pound  and 
used  chiefly  in  marking  timber  or  lumber,  which  the  Government  chemist  re- 


1913 


SCHEDULE   A CHEMICAL  OILS   AND   PAINTS.  33 

ports  consists  of  clay  covered  by  iron  sesquioxide,  is  not  tlie  "  challi  "  of  com- 
merce provided  for  in  paragraplis  13  and  519,  wtiicli  latter  is  white  or  grayish 
white  and  is  a  carbonate  of  lime  or  natural  form  of  calcium  carbonate  largely 
used  in  medicinal  preparations  and  toilet  articles. — T.  D.  23027  (G.  A.  4920). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Tailors'  Chalk  is  dutiable  as  chalk  and  not  as  an  earthen  or  mineral  sub- 
stance, nor  as  clay  wrought.— T.  D.  16526  (G.  A.  3244). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Billiard   Chalk    is    a    nonenumerated    manufactured    article. — T.    D.    11333 
(G.  A.  616). 

16.  Chemical  and  medicinal  compounds  and  preparations,  including 
mixtures  and  salts,  distilled  oils,  essential  oils,  expressed  oils,  rendered 
oils,  greases,  ethers,  flavoring  and  other  extracts  and  fruit  essences,  all 
the  foregoing  and  their  combinations  when  containing  alcohol,  and  all 
articles  consisting  of  vegetable  or  mineral  objects  immersed  or  placed  in. 
or  saturated  with,  alcohol,  except  perfumery  and  spirit  varnishes,  and  all 
alcoholic  compounds  not  specially  provided  for  in  this  section,  if  contain- 
ing 20  per  centum  of  alcohol  or  less,  10  cents  per  pound  and  20  per  centum 
ad  valorem ;  containing  more  than  20  per  centum  and  not  more  than  50 
per  centum  of  alcohol,  20  cents  per  pound  and  20  per  centum  ad  valorem ; 
containing  more  than  50  per  centum  of  alcohol,  40  cents  per  pound  and 
20  per  centum  ad  valorem. 

2.  Alcoholic  compounds,  including  all  articles  consisting  of  vegetable, 
animal,  or  mineral  objects  immersed  or  placed  in  or  saturated  with,  alco- 
hol, nut  specially  provided  for  in  this  section,  60  cents  per  pound  and  25 
per  centum  ad  valorem. 

3.  *  *  *  chemical  compounds,  mixtures  and  salts  containing  alcohol 
or  in  the  preparation  of  which  alcohol  is  used,  and  not  specially  provided 
for  in  this  section,  55  cents  per  pound,  but  in  no  case  shall  any  of  the  fore- 
going pay  less  than  25  per  centum  ad  valorem. 

65.  Medicinal  preparations  containing  alcohol  or  in  the  preparation  of 
which  alcohol  is  used,  not  specially  provided  for  in  this  section,  55  cents 
per  pound,  but  in  no  case  shall  the  same  pay  less  than  25  per  centum  ad 
valorem ;     *     *     * 

2.  *  *  *  alcoholic  compounds  not  specially  provided  for  in  this  Act, 
60  cents  per  pound  and  45  per  centum  ad  valorem. 

67.  Medicinal  preparations  containing  alcohol,  or  in  the  preparation  of 
which  alcohol  is  used,  not  specially  provided  for  in  this  Act,  55  cents  per 
pound,  but  in  no  case  shall  the  same  pay  less  than  25  per  centum  ad 
valorem. 

7.  *  *  *  alcoholic  compounds  not  specially  provided  for  in  this  Act, 
$2  per  gallon  and  50  per  centum  ad  valorem. 

58.  All  medicinal  preparations,  including  medicinal  coal-tar  prepara- 
tions and  medicinal  proprietary  preparations,  of  which  alcohol  is  a  com- 
ponent part,  or  in  the  preparation  of  which  alcohol  is  used,  not  specially 
provided  for  in  this  Act,  50  cents  per  pound:  Provided,  That  no  such 
.preparation  shall  pay  less  than  25  per  centum  ad  valorem. 

8.  *  *  *  alcoholic  compounds  not  specially  provided  for  in  this  Act, 
$2  per  gallon  and  25  per  centum  ad  valorem. 

74.  All  medicinal  preparations,  including  medicinal  proprietary  prepa- 
arations,  of  which  alcohol  is  a  component  part,  or  in  the  preparation  of 
which  alcohol  is  used,  not  specially  provided  for  in  this  Act,  50  cents  per 
.pound. 

60690°— 18— VOL  1 3 


1909 


1897 


1894 


1890  < 


34  DIGEST   OF   CUSTOMS   i)KClSI()NS. 

99.  Proprietary  preparations,  to  wit:  All  cosmetics,  pills,  powders, 
troches,  or  lozenpes,  sinips,  cordials,  bitters,  anodynes,  tonics,  *  *  ♦ 
liiiinients,  salves,  ointments,  pastes,  drops,  waters,  essences,  spirits,  oils, 
or  preparations  or  compositions  reconnuended  to  the  public  as  i)roi)rietary 
articles,  or  prei>ared  accordinj?  to  some  i)rivate  fornuda,  as  remedies  or 
specifics  for  any  disease  or  diseases,  or  affections  whatever,  affecting  the 
human  or  animal  body,  *  *  *  not  specially  enumerated  or  provided 
1883  \  f<'i"  ill  Hii!^  Act,  50  per  centum  ad  valorem. 

108.  Alcoholic  compounds,  not  otherwise  specially  enumerated  or  pro- 
vided for,  .$2  per  gallon  for  the  alcohol  contained  and  25  per  centum  ad 
valorem. 

lis.  Preparations:  All  medicinal  preparations  known  as  essences, 
ethers,  extracts,  mixtures,  spirits,  tinctures,  and  medicated  wines,  of 
which  alcohol  is  a  component  i)art,  not  .specially  enumerated  or  provided 
for  in  this  Act,  50  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Acetosalicylid. — Acid  acetosalicylid,  acetosalicytate  tablets,  and  iyrozalou 
salicylic  classified  as  medicinal  preparations  in  the  manufacture  of  which  alco- 
hol was  used  under  paragraph  65,  were  claimed  dutiable  as  medicinal  prepa- 
rations not  specially  provided  for  under  the  same  paragraph.  Protests  over- 
niled.— Ab.  3.5G76   (T.  D.  344G8). 

Animals  in  Alcohol. — Carcasses  of  animals  imported  i)acked  in  spirits  were 
held  properly  classified  under  paragraph  2  as  articles  consisting  of  animal 
oh.iects  in  alcohol.— Ab.  36442  (T.  D.  34756). 

Artificial  Musk  classified  as  an  alcoholic  chemical  compound  uihUm-  paragraph 
3  was  claimed  to  be  dutiable  as  a  coal-tar  preparation  (par.  15).  Protests 
overruled. 

The  question  at  i.ssue  was  fully  pas.sed  on  by  the  United  States  Court  of 
Customs  Appeals  in  Magnus  f>.  U.  S.  (T.  D.  31212)  on  cases  arising  under  the 
Rct  of  1897.— Ab.  24972  (T.  D.  31352). 

Chloralhydrat — Phcnylaslicylat — Papain, — We  find  as  a  fact  that  as  to  the 
three  articles  covered  by  the  evidence  no  alcohol  is  used  in  their  manufacture 
and  as  it  is  agreed  that  each  is  a  medicinal  preparation,  they  are  each  held  to 
be  dutiable  at  25  per  cent  ad  valorem  under  paragraph  65. — Ab.  34.540  (T.  D. 
34090). 

Paste  used  in  the  manufacture  of  wall  paper,  containing  alcohol,  dutiable 
under  paragraph  2.— Dept.  Order  (T.  D.  31395). 

Sinalco  Seele,  manufactured  as  a  ba.se  for  nonalcoholic  drinks,  is  an  alcoholic 
compound.  U.  S.  v.  Kraemer  (4  Ct.  Cust.  Appls.,  433;  T.  D.  33858;  3  Ct.  Cust. 
Appls.,  375;  T.  D.  32965).— T.  D.  34124    (G.  A.  7.528). 

Sinalco  Seele  dutiable  as  an  alcoholic  compound  at  the  rate  of  60  cents  per 
pound  and  25  per  cent  ad  valorem  under  paragraph  2. — Dept.  Order  (T.  D. 
32688). 

The  merchandise  is  of  a  secret  composition  and  is  used  as  a  base  for  the 
manufacture  of  nonalcoholic  drinks.  The  evidence  showed  that  the  article  was 
not  an  unenumerated  manufacture,  hut  fell  for  dutiable  purposes  with  one  or 
the  other  of  paragraphs  2  or  3,  as  an  alcoholic  compound  or  as  a  chenucal 
compound.  The  protest  claimed  under  neither  of  the.se  paragraphs,  and  so 
could  not  be  allowed.  U.  S.  v.  Danker  &  Marston  (2  St.  Cust.  Appls.,  462; 
T.  D.  32208).— U.  S.  r.  Chattanooga  P.rewing  Co.  (Ct.  Cust.  Appls.),  T.  D.  32965; 
(G.  A.  7335)  T.  D.  32313  reversed. 


SCHEDULE   A CHEMICAL  OILS   AND   PAINTS.  35 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Compound  in  Chief  Value  of  Spirits. — A  compound  composed  in  chief  value 
of  alcohol  is  dutiable  at  the  rate  of  60  cents  per  pound  and  45  per  cent  ad 
valorem  under  paragraph  2. 

The  provisions  of  paragraph  291  apply  only  when  the  specific  rates  fixed  in 
ether  paragraphs  are  less  than  $2.25  per  gallon. — T.  D.  233.55  (G.  A.  5022). 

Artificial  Musk. — It  not  appearing  from  the  evidence  that  the  dominant 
characteristic  of  this  commodity  is  derived  from  coal  tar,  it  is  not  to  be  classed 
as  coal  tar;  and  tri-nitro-iso-butyl-xylol,  or  artificial  musk,  was  dutiable  under 
paragraph  3.  Ab.  21178  (T.  D.  29727)  affirmed.— Magnus  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  31212. 

Cannabis  Indica,  a  purely  liquid  alcoholic  tincture  of  Indian  hemp,  used  by 
homeopathic  physicians  as  a  medicine,  is  dutiable  under  paragraph  67,  cover- 
ing "  medicinal  preparations  containing  alcohol,"  and  not  under  paragraph  2, 
relating  to  "alcoholic  compounds."  In  re  Boericke,  G.  A.  5021  (T.  D.  23354), 
distinguished.— T.  D.  24868  (G.  A.  5525). 

Chlorophyll  combined  with  Ethylic  Alcohol,  which  was  classified  as  an 
alcoholic  compound  under  paragraph  2,  was  claimed  to  be  dutiable  inider  sec- 
tion 6    (unenumerated  manufactures).     Protest  overruled. — Ab.  21081    (T.  D. 
29700). 
Ducro's  Alimentary  Elixir. 

DucRo's  AxiMENTARY  MIXTURE. — Ducro's  alimentary  mixture  was  dutiable 
under  paragraph  67.— Fougera  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31208;  Ab. 
21046  (T.  D.  29690)  affirmed. 

Gaduol,  an  extract  of  cod-liver  oil,  which  in  the  form  imported  is  not  pre- 
pared for  the  use  of  the  apothecary  and  is  not  dispensed  in  that  form,  is  not 
dutiable  as  a  medicinal  preparation  under  paragraph  67,  but  as  a  chemical 
compound  under  paragraph  3. — U.  S.  v.  Merck  (C.  C.  A.),  T.  D.  25993;  T.  D. 
25069  (C.  C.)  affirmed  and  T.  D.  20046  (G.  A.  4268)  reversed. 

Herbs  in  Alcohol. — Leaves  and  stalks  of  plants  immersed  in  alcohol  held 
dutiable  as  alcoholic  compounds. — U.  S.  v.  Stone  &  Downer  Co.  (C.  C.  A.),  T.  D. 
30228;  T.  D.  29804  (C.  C.)  and  Ab.  11235  (T.  D.  27348)  rever.sed. 

Herbs,  imported  in  kegs,  inmiersed  in  their  natural  condition  in  alcohol  for 
preservation,  are  not  dutiable  as  "  alcoholic  compounds  "  under  paragraph  2, 
or  as  "  drugs  advanced  in  value  or  condition  "  under  paragraph  20,  but  under 
the  provision  in  section  6  for  "  all  raw  or  immanufactured  articles,  not  enu- 
merated or  provided  for,"  at  the  rate  of  10  per  cent  ad  valorem. — Boericke  & 
Runyon  Co.  v.  U.  S.  (C.  C),  T.  D.  24886;  T.  D.  23354  (G.  A.  5021)  reversed. 

Iraldeine,  a  chemical  compound  containing  alcohol,  is  dutiable  under  para- 
graph 2  as  an  alcoholic  compound.  It  is  unimportant  that  the  alcohol  con- 
tained therein  is  of  small  commercial  value  as  compared  with  the  value  of  the 
article  as  imported,  inasmuch  as  Congress  clearly  intended  to  reach  all  alcoholic 
compounds  not  specially  provided  for.  U.  S.  v.  Shoemaker  (84  Fed.  Rep.,  146), 
Smith  V.  Rheinstrom  (13  C.  C.  A.  Rep.,  261),  Mackie  v.  Erhardt  (77  Fed.  Rep., 
610),  and  In  re  Holt  (75  Fed.  Rep.,  998)  cited  and  followed. — T.  D.  22653 
(G.  A.  4821). 

Maitrank  Essenz. — The  flavoring  extract  exported  from  (Jerniany  and  known 
as  "  maitrank  essenz,"  which  contains  over  13  per  cent  of  alcohol  in  volume,  is 
dutiable  under  paragraph  2  as  an  alcoholic  compound,  and  not  under  paragraph 
292  as  a  cordial,  bitters,  or  other  spiritous  beverage  therein  described. — T.  D. 
27110  (G.  A.  6287). 


36  DIGEST    OF   CUSTOMS   DECISIONS. 

Medicinal  Leaves  in  Alcohol. — Crushed  or  jinmnd  iiu'dicin.il  leaves,  saturated 
witli  alcohol,  dutiable  at  20  per  cent  ad  valorem  as  an  unenunierated  manufac- 
tured article  under  section  6.— T.  D.  20510  (G.  A.  4327). 

Phenacetin  and  Sulfonal. — To  sustain  n  protest  claiming  that  a  medicinal 
preparation  is  not  dutiable  under  paragraph  67,  it  is  incumbent  on  the  importer 
to  prove  allirmatively  that  alcohol  was  not  used  in  the  preparation  of  the  im- 
ported article.  In  the  ai)sence  of  such  proof  it  will  be  i)resuniod,  in  support  of 
the  collector's  assessment,  that  alcohol  was  used.  Paragraph  G7  applies  to  a 
medicinal  pre])aration  in  the  preparation  of  which  alcohol  was  used,  although 
alcohol  need  not  be,  and  sometimes  is  not,  used  in  its  preparation.  U.  S.  v. 
Schering  (123  Fed.  liep.,  G5)  cited  and  followed.— T.  D.  24704  (G.  A.  5434). 

Sanatogen,  a  preparation  of  casein  and  gylcerophosphate  of  soda,  which  was 
classified  as  a  medicinal  preparation  under  paragraph  GS,  was  claimed  to  be 
dutiable  under  paragraph  239  (milk  preserved,  etc.)  or  free  of  duty  under 
paragraph  4GS  (albumen).     A.ssessment  affirmed.— Ab.  223G1  (T.  D.  30208). 

Savon  d'lode,  a  French  preparation  for  reducing  obesity,  inflammation,  and 
other  remedial  purposes,  composed  of  iodine  and  potassium  in  a  preparation 
containing  alcohol,  is  properly  dutiable  as  a  medicinal  preparation  containing 
alcohol,  at  the  rate  of  55  cents  per  pound  (but  at  not  less  than  25  per  cent  ad 
valorem),  under  the  provisions  of  paragraph  G7,  and  not  as  a  toilet  preparation 
containing  alcohol,  under  the  provisions  of  paragraph  2,  otherwise. — T.  D.  24216 
(G.  A.  5277). 

Spirit  Sensitizer. — *  *  *  The  article  consists  of  various  chemical  salts 
combined  with  alcohol,  and  it  is  used  for  sensitizing  carbon  tissues  for  printing 
photographs  by  means  of  negatives.  A  chemical  analysis  of  the  article  shows 
that  it  contains  47  per  cent  of  denatured  alcohol ;  this  alcohol  hastens  the 
drying  of  the  sensitized  surface.  We  accordingly  find  the  merchandise  to  be  an 
alcoholic  compound,  and  hold  that  duty  was  lawfully  assessed. — Ab.  20135  (T.  D. 
29429). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Morin's  Wine  of  Creosote  is  dutiable  as  a  medicinal  proprietary  preparation 
of  which  alcohol  is  a  component  part,  and  not  as  a  medicinal  preparation  not 
specially  provided  for.— T.  D.  17575  (G.  A.  3GGG). 

Strop  de  Punch,  citron  extracts,  pomerinza  spirits,  and  other  preparations 
containing  alcohol  held  to  be  dutiable  as  alcoholic  compounds,  and  not  imder 
paragraph  240  as  cordials  or  other  spirituous  beverages  or  bitters. — T.  D. 
16578  (G.  A.  3274). 

Vino  de  Sulud  is  a  medicinal  preparation  containing  alcohol. — T.  D.  16412 
(G.  A.  3201). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bovrill  Wine. — A  preparation  called  "  Bovrill  wine,"  labeled  "  nutritious 
toinc,"  composed  of  port  wine,  extract  of  beef,  and  extract  of  malt,  and  con- 
taining 17.00  per  cent  of  alcohol,  is  dutiable  as  a  proprietary  preparation 
containing  alcohol,  and  not  as  still  wine.  Reversing  T.  D.  1493G,  G.  A.  2565. — 
U.  S.  V.  Shoemaker  (C.  C),  84  Fed.  Rep..  14G. 

Brown's  Chlorodine  and  Liqueur  de  Laville  are  dutiable  as  medicinal 
proprietary  preparations  containing  alcohol,  and  not  as  chemical  compounds. 
The  enumeration  in  this  paragraph  is  more  specific  than  in  paragraph  76. 
T.  D.  14805,  G.  A.  2488  affirmed.— U.  S.  v.  Fougera,  90  Fed.  Rep.,  801. 


SCHEDULE   A CHEMICAL   OILS   AND  PAINTS.  37 

Diastase  is  dutiable  as  a  chemical  compound  and  not  as  a  medicinal  prepara- 
tion.—T.  D.  15079  (G.  A.  2632). 

E.vtract  of  Meat  and  Wine  held  to  be  dutiable  as  a  medicinal  proprietary 
preparation  containing  alcohol.  Follows  84  Fed.  Rep.,  146,  reversing  G.  A. 
2565.— T.  D.  21717   (G.  A.  4588). 

Medicinal  Preparations. — This  paragraph  includes  all  medicinal  prepara- 
tions in  the  manufacture  of  which  alcohol  is  used  in  any  way,  though  it  may  be 
broken  up  to  form  other  ingredients. — Koechl  v.  U.  S.  (C.  C.  A.),  91  Fed. 
Rep.,  110. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Floral  Extracts. — Jasmin  and  rose,  composed  of  about  95  per  cent  of  alcohol 
and  5  per  cent  of  sediment  and  used  in  the  manufacture  of  perfumery  are 
alcoholic  compounds  and  not  dutiable  as  alcoholic  perfumery. — Fritzsche  v. 
Magone  (C.  C).  40  Fed.  Rep.,  228. 

17.  Chemical  and  medicinal  compounds,  combinations,  and  all  similar 
articles  dutiable  under  this  section,  except  soap,  whether  specially  pro- 
vided for  or  not,  put  up  in  individual  packages  of  two  and  one-half 
pounds  or  less  gross  weight  (except  samples  without  commercial  value) 
1913  shall  be  dutiable  at  a  rate  not  less  than  20  per  centum  ad  valorem: 
Provided,  That  chemicals,  drugs,  medicinal  and  similar  substances, 
whether  dutiable  or  free,  imported  in  capsules,  pills,  tablets,  lozenges, 
troches,  ampoules,  jubes,  or  similar  forms,  shall  be  dutiable  at  not  less 
than  25  per  centum  ad  valorem. 

65.  Medicinal  preparations     *     *     *     Provided,  That  chemicals,  drugs, 
medicinal  and  similar  substances,  whether  dutiable  or  free,  imported  in 
1909     capsules,  pills,  tablets,  lozenges,  troches,  or  similar  forms,  and  intended 
for  medicinal  purposes,  shall  be  dutiable  at  not  less  than  the  rate  im- 
posed by  this  section  on  medicinal  preparations. 

1897  (No   corresponding  provision.) 

1894  (No   corresponding  provision.) 

1890  (No   corresponding   provision.) 

1883  (No  corresponding  provision.) 

DECISIONS  UNDER  ACT  OF  1913. 

"  Malt  Soup  Stock  "  and  "  Food  Maltose."— Packages  of  less  than  24  pounds 
of  Loeflund's  malt  soup  stock,  a  preparation  of  57  per  cent  maltose  and  12  per 
cent  dextrin  with  a  certain  percentage  of  potassium  carbonate,  designed  to  he 
given,  in  combination  with  milk,  wheat  flour,  and  water,  to  marantic  infants 
for  their  nourishment  and  to  counteract  their  intestinal  acid  intoxication,  are 
dutiable  under  paragraph  17  as  being  similar  to  medicinal  compounds  and  not 
under  paragraph  385  as  a  nonenumerated  manufacture.  Loeflund's  food  mal- 
tose, a  preparation  60  per  cent  dextrin  and  40  per  cent  maltose,  designed  to  be 
given  to  patients  in  enfeebled  states  the  result  of  malnutrition,  is  subject  to  the 
same  classification.— Britt,  Loeffler  &  Weil  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
36428;  (G.  A.  Ab.  7832)  T.  D.  36030  affirmed. 

Ampoules. — It  is  stipulated  that  the  merchandise  is  the  same  as  that  in 
G.  A.  7538  (T.  D.  34244)  except  that  it  is  in  ampoules — that  is,  it  is  contained 
in  ampoules  instead  of  glass  bottles. 

Consequently,  by  reason  of  the  packing  in  ampoules,  this  merchandise  is 
dutiable  at  25  per  cent,  although  if  not  so  packed  it  would  have  been  free. — 
Ab.  37925. 


1 


38  DIGEST   OF   CUSTOMS   DECISIONS. 

Articles  in  Pacltagcs  of  2*  Pounds  or  Less. — All  patent  medicines,  all  pro- 
prietary remedies,  all  chemicals  specifically  prepared,  and  all  articles  which  are 
combined  or  compounded  with  the  use  of  chemicals  fall  within  the  provisions  of 
paragraph  17.  Olive  oil,  oil  of  lemon,  oil  of  orange,  peanut  oil,  fish  oil,  and 
other  rendered,  expresswl,  distilled,  and  essential  oils  which  are  not  mixed  or 
compoundeil  with  other  oils,  earths,  chalks,  crude  drugs  which  are  natural  and 
uncompounded,  and  similar  articles,  do  not  fall  within  the  provisions  of  para- 
graph 17.  T.  D.  34035  of  January  2,  1914,  modified  accordingly. — Dept.  Order 
(T.  D.  34184). 

Glycerin,  refined. — Glycerin  in  plain  glass  bottles,  less  than  2i  pounds  gross 
weight,  is  properly  dutiable  at  20  per  cent  by  reason  of  the  provision  in  para- 
graph 17  for  "  chemical  and  medicinal  compounds,  combinations,  and  all  similar 
articles  dutiable  under  this  section,  except  soap,  whether  specially  providetl  for 
or  not,"  and  not  at  2  cents  per  pound  under  paragraph  35  as  glycerin,  re- 
fined.—T.  D.  3G031  (G.  A.  7833). 

Haarlem  Oil  in  Small  Bottles. — The  merchandise  here  is  Haarlem  oil.  It 
is  imported  in  small  bottles  about  3J  inches  long  and  about  three-fourths  of  an 
inch  in  diameter,  and  these  bottles  are  wrapped  in  paper  packages  containing 
about  a  dozen  bottles  each.  These  paper  packages  are  in  turn  packed  In  wooden 
boxes  holding  12  of  the  paper  packages. 

It  is  apparent  on  examination  of  the  record  and  samples  that  the  small  bottle 
is  the  package  contemplate<l  by  the  language  of  paragraph  17. — Ab.  37927. 

Infants'  Food. — Loeflund's  Food  Maltose  and  Loeflund's  Malt  Soup  or 
food,  packed  in  packages  of  less  than  2^  pounds  gross  weight,  held  to  be 
.'iimilar  articles  to  medicinal  compounds,  and  therefore  within  the  meaning  of 
paragraph  17  and  properly  classifiable  iinder  that  paragraph  at  20  per  cent  ad 
valorem,  and  not  at  15  per  cent  under  paragraph  3S5  as  nonenumerated  manu- 
factured articles.— T.  D.  36030  (G.  A.  7832). 

Ink. — Ink  put  up  in  bottles  of  less  than  2J  pounds  each,  held  not  to  be  a 
chemical  compound  within  the  meaning  of  paragraph  17. — Ab.  37926. 

Isotonique  Sea  Water,  used  for  medicinal  injections  in  the  treatment  of 
chronic  constipation,  eczema,  scrofula,  neurasthenia,  and  other  diseases,  is 
properly  dutiable  by  virtue  of  the  provLso  to  paragraph  17,  as  a  medicinal  or 
similar  substance,  when  imported  in  capsules,  pills,  tablets,  lozenges,  troches, 
empoules,  jubes,  or  similar  forms. — T.  D.  34864  (G.  A.  7624). 

Naphthalin  and  Camphor  imported  in  the  form  of  balls  and  tablets  do  not 
fall  within  the  proviso  of  parMgrai)h  17. — Dept.  Order  (T.  D.  34199). 

Oils — Sweet  Almond  and  Castor. — Sweet  almond  oil  and  castor  oil,  in  small 
bottles  each  containing  not  more  than  3  to  4  ounces,  are  dutiable  eo  nomine 
under  paragraph  45,  and  not  as  "  chemical  and  medicinal  compounds,  combina- 
tions, and  all  similar  articles"  under  paragraph  17. — Monticelli  Bro.s.  et  al.  v. 
U.  S.  (Ct.  Cu.st.  Appls.)  T.  D.  37162;  (G.  A.  7918)  T.  D.  36485  reversed. 

Radiogen-Trinkwasser. — The  merchandise  is  Radiogen-Trinkwasser  im- 
ported in  capsules  and  ampoules  and  classified  as  a  medicinal  substance  in 
capsules  and  ampoules  imder  paragraph  17.  When  Radiogen-Trinkwas.ser  is 
imported  in  this  form  it  must  be  classified  at  25  per  cent  ad  valorem. — Ab. 
36915. 

The  words  "  dutiable  under  this  section  "  in  the  first  clause  of  paragraph  17 
refer  to  articles  upon  which  a  duty  has  been  levied,  and  have  no  application 
to  articles  which  would  otherwise  be  on  the  free  list.  Therefore,  chemical  and 
medicinal  compounds,  combinations,  and  similar  articles  which  would  be 
classifiable  under  the  free  list  are  not  made  dutiable  at  20  per  cent  ad  valorem 


SCHEDULE    A CHEMICAL   OILS   AND    PAINTS.  39 

under  paragraph  17  when  imported   in   individual   packaj^es  of  2i   pounds  or 
less.— T.  D.  34SG3  (G.  A.  7623). 

Refined  Camphor  in  Tablets. — Refined  camphor  in  two-thirds  ounce  tablets, 
packed  in  tin  cans  containing  24  tablets  each,  dutiable  at  the  rate  of  5  cents 
per  pound  under  paragraph  36. — Dept.  Order  (T.  D.  34612). 

Ultramarine  Blue,  classified  as  a  chemical  substance  put  up  in  tablets,  pills, 
and  similar  forms  at  25  per  cent  ad  valorem  under  paragraph  17. 

The  merchandise  was  found  to  be  in  the  form  of  balls  about  three-quarters 
of  an  inch  in  diameter.  It  was  held  not  to  fall  within  the  purview  of  para- 
graph 17,  as  classified,  but  dutiable  inider  the  specific  provision  therefor  in 
paragraph  52  at  15  per  cent.     Abstract  37926  followed.— Ab.  38629. 

Wash  Blue  containing  ultramarine,  put  up  in  individual  packages  of  less 
than  2J  pounds  gross  weight,  classified  at  20  per  cent  under  paragraph  17.  The 
merchandise  was  found  to  be  the  same  as  that  passed  upon  in  Abstract  38029, 
except  that  this  is  in  the  form  of  cubes  about  1  inch  square.  It  was  held 
dutiable  at  15  per  cent  under  paragraph  52.— Ab.  38S40. 

DECISIONS   UNDER  THE  ACT   OF   1909. 

Ampoules  of  Quinine. — A  solution  of  hydrochlorate  of  quinine  in  sealed 
glass  tubes  (ampoules),  not  being  provided  for  by  name  under  paragragh  05, 
and  not  being  ejusdem  generis  with  any  of  the  forms  enumerated  in  the  proviso 
to  said  paragraph,  is  not  dutiable  under  paragraph  65,  but  is  free  of  duty  as  a 
salt  of  cinchona  bark  under  paragraph  658. 

The  proviso  to  paragraph  65  is  limited  in  the  scope  of  its  application  to 
articles  of  a  medicinal  character  which  conform  in  appearance  or  adaptability 
in  use  to  capsules,  pills,  tablets,  troches,  or  lozenges. — T.  D.  31830  (G.  A.  7265). 


1913 


18.  Chloral  hydrate,  salol,  phenolphthalein,  urea,  terpin  hydrate,  ace- 
tanilid,  acetphenetidin,  antipyrine,  glycerophosphoric  acid  and  salts  and 
compounds  thereof,  acetylsalicylic  acid,  aspirin,  guiacol  carbonate,  and 
thymol,  25  per  centum  ad  valorem. 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  12.  Chloral  hydrate,  25  per  centum  ad  valorem. 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Antipyrin. — On  the  collector's  report  antipyrin  was  held  dutiable  as  a  medic 
inal  preparation  made  from  alcohol  under  paragraph  65. — Ab.  35009. 

Chloral  Hydrate. — Duty  on  chloral  hydrate  to  be  assessed  as  an  alcoholic 
medicinal  preparation  under  paragraph  65. — Dept.  Order  (T.  D.  32738). 

Phenolphthalein  held  to  have  been  properly  classified  at  55  cents  per  pound 
under  paragraph  65.— Ab.  29751  (T.  D.  32823). 

Terpine  Hydrate  and  Urea  dutiable  at  55  cents  per  pound  under  paragraph 
3.— Dept.  Order  (T.  D.  30696). 

Thymol  classified  as  a  chemical  mixture  or  salt  containing  alcohol  was 
found  not  to  contain  alcohol,  and  held  dutiable  accordingly  under  paragraph  3. 
Abstract  25253  (T.  D.  31478),  Abstract  25762  (T.  D.  31654),  Abstract  25954 
(T.  D.  31720),  Abstract  27374  (T.  D.  32089),  and  Abstract  34702  (T.  D. 
34165)  followed.— Ab.  34816  (T.  D.  34201). 


40  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Aspirin. — The  inerchaiulise  invoiced  as  acid  acetyosal,  otherwise  known  as 
aspirin,  was  classified  as  an  alcoliolic  preparation  and  was  claimed  by  the 
importers  to  be  nonalcoholic.     Protest  sustained. — Ah.  21127  (T.  D.  29715). 

Chloral  Hydrate  and  Salol  held  to  be  dutial)le  as  "  medicinal  preparations 
in  the  i)reparation  of  which  alcohol  is  used."  under  paragraph  67,  and  not  as 
"  medicinal  preparations  not  containing  alcohol  or  in  the  preparation  of  which 
iilcohol  is  not  used,"  under  paragraph  GS,  or  under  the  provision  in  paragraph  3 
lor  "all  chemical  compounds."  In  re  Merck,  G.  A.  4740  (T.  D.  22411),  over- 
ruled; U.  S.  V.  Schering  (123  Fed.  Rep.,  6.5)  followed.— T.  D.  24S23  (G.  A. 
C502). 

Chloral  Hydrate  is  dutiable  as  a  medicinal  preparation  in  the  preparation 
of  which  alcohol  is  used,  and  not  under  paragraph  3  as  a  chemical  com- 
pound. Being  both  a  chemical  compound  and  a  medicinal  preparation,  it  is 
classifiable  as  the  latter  because  such  description  is  the  more  specific. — Battle 
&  Co.  V.  U.  S.,  108  Fed.  Rep.,  216. 
Guaiacol  Carbonate. 

Mkuicinal  Prkpauations  Without  Alcohol. — The  merchandise,  guaiacol 
carbonate,  having  been  found  by  the  board  to  be  a  medicinal  preparation  that 
contained  no  alcohol  and  was  prepared  without  the  use  of  it,  and  the  evidence 
submitted  supporting  this  finding,  the  finding  will  not  be  disturbed  ;  the  im- 
portation was  dutiable  at  25  per  cent  under  paragraph  68. — U.  S.  v.  Lehn  (Ct. 
Cust.  Appls.),  T.  D.  31625;  (Ab.  23229)  T.  D.  30.jS5  affirmed. 

Terpin  Hydrate  Is  dutiable  at  25  per  cent  ad  valorem  under  paragraph  68 
as  a  medicinal  preparation  not  containing  alcohol,  or  in  the  preparation  of 
which  alcohol  is  not  used,  and  not  at  55  cents  per  pound  under  paragraph  67  as 
a  medicinal  preparation  containing  alcohol,  or  in  the  i)reparatlon  of  which 
alcohol  is  used.  Engelhorn  v.  United  States  (suit  1237,  circuit  court  for  the 
southern  district  of  New  York,  unreported)  followed.— T.  D.  23423  (G.  A.  5048). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Acetanilid,  classified  as  a  coal-tar  preparation,  not  medicinal,  and  not  a  color 
nor  a  dye,  and  free  of  duty  under  paragraph  443. — T.  D.  21176  (G.  A.  4442). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Antipyrine,  a  patented  medicine  ready  for  administration  as  imported,  made 
of  the  aniline  from  coal  tar,  alcohol  being  chemically  used  and  broken  up  in 
the  manufacture,  was  classified  as  a  medicinal  proprietary  preparation.  The 
importer  protested :  First,  that  the  article  was  dutiable  as  a  medicinal  prepara- 
tion;  or,  secondly,  as  a  coal-tar  preparation.  The  board  (T.  D.  15167,  G.  A. 
2693)  sustained  the  alternative  protest  that  the  merchandise  was  dutiable 
under  paragraph  19.  The  imported  appealed,  claiming  that  the  antipyrine  was 
only  dutiable  under  paragraph  74.  The  United  States  took  no  appeal.  Held, 
that  the  antipyrine,  as  between  paragraph  74  and  paragraph  19  was  more 
specifically  designated  as  a  coal-tar  preparation,  as  decided  by  the  board. 
Schulzeberge  v.  U.  S.  (C.  C),  66  Fed.  Rep.,  748,  overruled.— Koechl  v.  U.  S.,  91 
Fed.  Rep.,  11. 

lait        ^^'  Chloroform,  2  cents  per  pound;  carbon  tetrachloride,  1  cent  per 
pound. 

1909         14.  Chloroform,  10  cents  per  pound. 


SCHEDULE   A CHEMICAL  OILS   AND   PAINTS.  41 

1897  14.  Chloroform,  20  cents  per  pound. 

1894  13.  Chlorofoi'm,  25  cents  per  pound. 

1890  17.  Chloroform,  25  cents  per  pound. 

1883  104.  Chloroform,  50  cents  per  pound. 

20.  Coal-tar  dyes  or  colors,  not  specially  provided  for  in  this  section, 
30  per  centum  ad  valorem. 

15.  Coal-tar  dyes  or  colors,  not  specially  provided  for  in  this  section, 
30  per  centum  ad  valorem ;     *     *     * 

15.  Coal-tar  dyes  or  colors,  not  specially  provided  for  in  this  Act,  30  per 
centum  ad  valorem ;     *     *     * 


1913 
1909 
1897 


1890 
1883 


1894        ^'^'  ^^^  coal-tar  colors  or  dyes,  by  whatever  name  known,  and  not  spe- 
cially provided  for  in  this  Act,  25  per  centum  ad  valorem. 

18.  All  coal-tar  colors  or  dyes,  by  whatever  name  known,  and  not  spe- 
cially provided  for  in  this  Act,  35  per  centum  ad  valorem. 

82.  All  coal-tar  colors  or  dyes,  by  whatever  name  known,  and  not  spe- 
cially enumerated  or  provided  for  in  this  Act,  35  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Fustin. — An  azo  compound  of  aniline  and  fustic  extract,  dutiable  at  the  rate 
of  30  per  cent  ad  valorem  under  paragraph  20,  as  a  coal-tar  color  or  dye  not 
specially  provided  for.— Dept.  Order  (T.  D.  36013). 

Hansa  Yellow. — Hansa  yellow,  an  insoluble  dry  coloring  matter  derived  from 
coal  tar,  is  dutiable  under  paragraph  20,  "  coal-tar  dyes  or  colors,  not  specially 
provided  for  in  this  section."  This  paragraph  does  not  exclude  from  its  opera- 
tion coal-tar  pigments  or  coal-tar  lakes  (if  any  such  there  be),  or  insoluble  col- 
oring matters  derived  from  coal  tar. — Farbwerke-Hoechst  Co.  v.  U.  S.  (Ct.  Cust. 
Apple.),  T.  D.  36121  (G.  A.  7665)  ;  T.  D.  35065  afflrmed. 

A  product  of  coal  tar  known  as  "  Hansa  yellow,  5  G  lumps,"  being  a  coal-tar 
color  without  a  metallic  base  or  carrier,  is  subject  to  duty  at  the  rate  of  30  per 
cent  ad  valorem  under  paragraph  20.  G.  A.  7378  (T.  D.  32653)  and  Hawley  & 
Letzerich  v.  U.  S.  (4  Ct.  Cust.  Appls.,  268;  T.  D.  33487)  cited.— T.  D.  35065 
(G.  A.  7665). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Fustin. — An  azo  compound  of  aniline  and  fustic  extract,  known  as  fustin, 
which  is  prepared  by  treating  aniline  to  form  diazo  benzine  sulphide,  which  is 
then  united  with  the  fustic  extract,  thereby  forming  a  new  compound,  is  duti- 
able as  an  "  extract  of  vegetable  origin  suitable  for  dyeing,  coloring,  staining, 
or  tanning  "  under  paragraph  22,  and  not  as  a  coal-tar  color  under  paragraph 
15.— T.  D.  34821  (G.  A.  7611). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Bromofluorescic  Acid  is  dutiable  as  a  coal-tar  color  or  dye  under  paragraph 
15.— Kuttrolf  V.  U.  S.  (C.  C.  A.),  T.  D.  28003;  T.  D.  27427  (C.  C.)  afflrmed  and 
T.  D.  25523  (G.  A.  5766)  reversed 

Color  for  Candles. — A  yellow  substance  Jn  cakes,  resembling  beeswax,  com- 
posed of  stearic  acid  and  fluorescein,  which  is  expressly  intended  and  adapted  for 
coloring  candles,  is  dutiable  at  30  per  cent  ad  valorem  under  the  provisions  of 
paragraph  35  and  is  not  exempt  from  duty  as  "  beeswax  "  under  paragraph 
490— T.  D.  21923   (G.  A.  4636). 


42  DICKST   OF   CUSTOMS   DECISIONS. 

Dyes  or  Colors,  not  AH/arin,  but  so  called.— So  c;il led  "aliz:iiin  bliuk," 
"  alizarin  blaclj  G  A,"  "  alizarin  bladi  F,"  ami  other  dyes  or  colors  produced 
by  various  methods  from  coal-tar  products  and  from  substances  other  than 
alizarin  or  anthracin  are  dutiable  at  25  per  cent  ad  valorem  or  3(»  per  cent  ad 
valorem,  if  imported,  respectively,  under  the  tariff  acts  of  Aujiust  28,  1894, 
and  July  24,  1897.     (See  G.  A.  4322,  43G0,  and  4(582.) 

The  term  "  artificial  alizarin  "  has  acquired  in  the  historical  literature  on  the 
subject  amon{^  scientists  and  in  the  discussion  by  the  courts  a  definite,  fixed 
meaiung  by  which  it  is  linuttnl  to  such  dyestuffs  as  are  derived  from  anthracin; 
and  the  expression  "  artificial  alizarin  colors  or  dyes  "  has  no  larger  meaning 
than  "artificial  alizarin,"  but  the  terms  are  synonymous.  The  term  "derived" 
in  paragraph  469  of  the  present  tariff  act  is  to  be  understood  in  its  commonly 
received  and  popular  sense,  and  hence  to  mean  produced  from  anthracin.  In 
re  Farbenfabriken  of  p]lberfeld  Co.  v.  U.  S.  and  IMekhardt  et  al.  v.  U.  S. 
(102  Fed.  Uep.,  G03).— T.  D.  22GG3  (G.  A.  4823). 

Coal-tar  Products  and  Dyes,  Benzidin  Base,  etc. — Free  benzidin  base,  a 
product  of  coal  tar,  not  diazotized  or  azotized,  and  which  is  intended  for  use 
in  the  production  of  substantive  azo  dyes,  is  exempt  from  duty  under  the  pro- 
vision in  paragraph  524  for  "  benzidin." 

iSo-called  "  azo-para-nitraniline "  or  "  azo-para-nitraniline  P  N,  new,"  "  di- 
anisidine  salt"  and  "  diazo-amido-toluol  "  are  products  of  coal  tar  and  dutiable 
as  such  at  20  per  cent  ad  valorem  under  paragraph  15  and  not  at  30  per  cent 
ad  valorem  as  coal-tar  dyes  or  colors  under  that  paragraph ;  nor  are  they  ex- 
empt from  duty  as  claimed,  as  "  dianisidin "  or  otherwise  under  paragraph 
524.  They  are  intended  and  adapted  for  use,  in  combination  with  other  sub- 
stances, in  dyeing  fibers  or  fabrics  and  in  the  production  of  coal-tar  dyes  or 
colors. 

Formaldehyd,  mentioned  in  the  protests  as  "  formol,"  is  a  pro<luct  of  forndc 
acid  and  alcohol,  and  not  a  product  or  preparation  of  coal  tar.  It  is  in  the 
nature  of  a  gas,  and,  when  dissolved  in  watei-,  is  used  as  a  medicine  and  as 
an  antiseptic,  and  for  other  purposes. 

So-called  "  alizarin  blue  G,"  paste  or  powder  (also  incorrectly  described  in 
certain  of  the  invoices  and  protests  as  "  alizarin  blue,  paste,  G  II  double, ' 
"  alizarin  blue  G  A,  paste,"  "  alizarin  blue  G  W,  powder,"  "  alizarin  blue  B  B," 
"alizarin  blue  G  R,"  and  "alizarin  blue  W,  powder"),  "alizarin  blue  Y  S" 
or  "alizarin  blue,  violet  shade,"  and  "prune  pure"  are  coal-tar  dyes  or  colors 
known  generally  in  conmierce,  respectively,  as  "  gallein,"  as  "  gallocyainne," 
and  as  "  prune  pure,"  and  are  not  derived  from  alizarin  or  from  anthracin.  They 
are  dutiable,  as  assessed,  at  30  per  cent  ad  valorem  under  paragraph  15  and  not 
exempt  frcmi  duty,  as  claimed,  under  paragraph  4G9.— T.  D.  22110  (G.  A.  4GS3). 

Dyes  or  Colors  Derived  from  Coal-Tar  Products. — So-called  "  alizarin  blue 
G,"  "alizarin  blue  W,"  and  "alizarin  blue  G  A"  (paste  or  powder)  is  the 
dye  or  color  long  known  in  conmierce  as  "gallein";  (2)  the  dye  or  color 
described  in  the  invoices  variously  as  "  gallocyanine,"  "  alizarin  blue  violet 
shade  "  and  "  alizarin  blue  V  S,"  is  the  article  long  known  as  "  gallocyanine," 
and  belongs  to  the  series  of  oxazine  dyes;  (3)  the  article  described  as  "prune 
pure,"  "prune  powder,"  and  as  "prune"  is  similar  to  "gallocyanine";  (4) 
.so-called  "  alizarin  yellow,"  "  alizarin  yellow  R,"  "  alizarin  yellow  O," 
"alizarin  yellow  G,"  "alizarin  yellow  G  G  W,"  "alizarin  yellow  R  W  "  (paste 
or  powder)  are  chemically  metanitraniline  azo  salicylic  acid  and  belong  to 
the  series  either  of  azo  or  oxyketon  or  related  dyes;  (5)  dyes  or  colors  de- 
scribed variously  as  "alizarin  brown,"  "alizarin  brown  O,"  "alizarin  brown 
No.  1131,"  and  otherwise   (paste  or  powder)   are  chemically  anthragallol ;    (G) 


SCHEDULE   A CHEMICAL  OILS   AND   PAINTS.  43 

so-called  "  alizarin  green,"  "  alizarin  green  S  W,"  "  alizarin  green  S,"  "  alizarin 
green  L,"  and  "  coerulein  MS"  (paste  or  powder)  are  the  article  long  known 
in  commerce  as  coerulein,  which  is  made  by  heating  gallein  with  concentrated 
sulphuric  acid. 

None  of  these  articles  are  exempt  from  duty  under  paragraph  469,  but  are 
dutiable  at  30  per  cent  ad  valorem  under  paragraph  15.  (See  G.  A.  4322, 
G.  A.  4360,  and  decisions  of  the  United  States  Circuit  Court  for  the  Southern 
District  of  New  York,  rendered  January  16,  1900,  affirming  the  board's  said 
decisions.)— T.  D.  22109  (G.  A.  4682). 

Nitrosodioxynaphtalin,  or  Gambin  B. — A  reddish  brown  dry  powder  known 
as  nitrosodioxynaphtalin,  or  as  Gambin  B,  is  dutiable  at  30  per  cent  ad  valorem 
under  the  provisions  of  paragraph  15  as  a  coal-tar  dye  or  color. — T.  D.  21344 
(G.  A.  4471). 

Rosolic  Acid,  aurine,  or  coralline  is  an  acid  and  also  a  coal-tar  dye  or  color, 
and  dutiable  at  30  per  cent  ad  valorem  under  paragraph  15. — T.  D.  20802 
(G.  A.  4374). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Azophor  Red  is  dutiable  as  a  coal-tar  color  or  dye  and  not  free  as  a  coal- 
tar  preparation.— T.  D.  17740  (G.  A.  3726). 

Coal-Tar  Color  or  Dye. — Where  the  weight  of  evidence  is  that  the  product 
in  question  is  a  coal-tar  color  or  dye  a  finding  by  the  Board  of  General 
Appraisers  that  it  is  dutiable  as  such  and  not  as  an  alizarin  color  will  be 
sustained,  though  the  fact  that  it  is  used  with  a  mordant  may  raise  a  doxibt 
whether  it  is  not  properly  an  alizarin. — Klipstein  v.  U.  S.  (C.  C),  91  Fed. 
Rep.,  520. 

DECISIONS   UNDER  THE   ACT   OF   1890. 

Alizarin  Blue  is  a  coal-tar  preparation,  a  chemical  compound,  and  a  color 
or  dye  and  is  not  one  of  the  dyes  commercially  known  by  the  names  mentioned 
in  paragraph  478.— T.  D.  15129  (G.  A.  2655). 

Discharge  Lake. — Alizarin  blue  and  discharge  lake  are  dutiable  as  coal-tar 
colors  or  dyes  and  not  as  a  preparation  of  coal  tar,  as  colors  not  specially  pro- 
vided for,  as  chemical  compounds,  nor  free  as  to  the  alizarin. — T.  D.  15976 
(G.  A.  3000). 

Alizarine  Dyes  or  Colors. — Dyes  known  commercially  as  "alizarine  blue 
C  W  R  R  "  and  "  C  W  R  B  "  are  exempt  from  duty  under  the  provision  for 
"  alizarine  blue  "  in  paragraph  478. 

So-called  "  alizarine  blue  5  R,"  and  known  variously  in  commerce  as  "  aliza- 
rine blue,"  "  alizarine  violet,"  and  "  gailien,"  is  dutiable  at  35  per  cent  ad 
valorem  under  paragraph  18  and  not  exempt  from  duty  as  claimed,  not  being 
"apparently  derived  from  anthracene,  from  which  all  the  artificial  alizarine 
colors  originate."  (See  U.  S.  v.  Sehlbach  et  al.,  90  Fed.  Rep.,  798.)— T.  D. 
21376  (G.  A.  4482). 

Alizarin  Grenat  is  a  coal-tar  color  or  dye. — T.  D.  12816  (G.  A.  1412). 

Alizarin  Red  V.  B.  held  to  be  a  coal-tar  color  or  dye.— T.  D.  12S19  (G.  A. 
1415). 

Aurolene  and  Aurolene  A  is  a  chemical  compound,  a  coal-tar  preparation, 
and  a  color  or  dye.— T.  D.  13583  (G.  A.  1855). 

Crude  Eosine  is  one  of  the  so-called  resorcinal  colors,  is  a  coal-tar  prepara- 
tion, a  chemical  compound,  and  a  coal-tar  color  or  dye,  dutiable  as  such  and 
not  as  a  coal-tar  preparation  not  a  color  or  dye,  nor  free  as  an  acid. — T.  D 
14515  (G.  A.  2326). 


44  DIGEST  OF   CUSTOMS   DECISIONS. 

Gallaniino  Blue  is  a  iciteiited  chemical  couipouud,  a  coal-tar  preparation, 
and  a  color  or  dye.— T.  D.  12827   (G.  A.  1423). 

Gallcin. — Certain  imports  of  gallein  (being  dyestiiffs  producing  blue  and 
purple  shades  and  consisting  of  two  parts  of  pyrogallic  acid,  which  is  derived 
from  nutgalls  or  other  vegetable  matters,  and  one  part  of  phthalic  acid,  which 
is  derived  from  coal  tar)  and  of  cceruline  (which  produces  green  shades  and  is 
made  by  boiling  gallein  in  sulphuric  acid)  were  classified  as  coal-tar  colors  or 
dyes  not  specially  provided  for.  Held,  the  evidence  being  contradictory,  that 
the  importer  had  not  sustained  the  burden  resting  upon  him  to  overthrow  the 
correctness  of  the  classification  made  by  the  collector  and  show  that  the  dye- 
stuffs  were  dutiable  under  paragraph  61  as  other  paints  and  colors  *  ♦  ♦ 
including  lakes,  crayons,  *  *  *  not  specially  provided  for.  Sustaining 
the  circuit  court.— Pickhardt  v.  U.  S.  (C.  C.  A.),  67  Fed.  Rep.,  111. 

Gallocyaninc  (solid  violet  D.  H.,  fast  violet  B.,  victoria  violet  B.,  and 
alizarine  blue,  violet  shade)  is  a  chemical  compound,  a  coal-tar  preparation, 
and  a  color  or  dye.— T.  D.  13577  (G.  A.  1849)  ;  T.  D.  12795  (G.  A.  1391). 

German  Poisonless  Coal-Tar  Colors  used  as  coloring  matter  for  confection- 
ery are  dutiable  as  coal-tar  ccdors  or  dyes  and  not  as  colors. — T.  D.  14325 
(G.  A.  2254). 

Parme  A.  is  a  coal-tar  preparation,  a  chemical  compound,  and  a  color  or 
dye,  dutiable  as  such  and  not  as  a  color  or  as  a  chemical  compound. — T.  D, 
14514   (G.  A.  2325). 

DECISIONS  UNDER  THE   ACT  OF  1883. 

Coal-Tar  Colors,  Alizarine,  etc. — The  phrase  "coal-tar  colors  or  dyes"  has 
reference  rather  to  the  derivation  of  the  article  from  coal  tar  than  to  its  com- 
mercial designation. 

Alizarine  blue  orange  gray,  gallein,  or  violet  colors  held  to  be  dutiable  as  coal- 
tar  colors  or  dyes  and  not  as  colors  and  paints,  as  essential  oils,  or  chemical 
compounds,  nor  free  as  acids  or  as  alizarine. — T.  D.  10502  (G.  A.  152)  ;  T.  D. 
10508  (G.  A.  158). 


1913 


21.  All  other  products  or  preparations  of  coal  tar,  not  colors  or  dyes, 
not  specially  provided  for  in  this  section,  15  per  centum  ad  valorem. 


15.     *     *     *  ;     all  other  products  or  preparations  of  coal  tar,  not  colors 
1909     or  dyes  and  not  medicinal,  not  specially  provided  for  in  this  section,  20 
per  centum  ad  valorem. 

15.     *     *     *  ;     all  other  products  or  preparations  of  coal  tar,  not  colors 
1897     or  dyes  and  not  medicinal,  not  specially  provided  for  in  this  Act,  20  per 
centum  ad  valorem. 

443.  Coal  tar,     *     *     *     preparations  except  medicinal  coal-tar  prepa- 
1894    rations  and  products  of  coal  tar,  not  colors  or  dyes,  not  .specially  pro- 
vided for  in  this  Act.     (Free.) 


1890 


19.  All  preparations  of  coal  tar,  not  colors  or  dyes,  not  specially  pro- 
vided for  in  this  Act,  20  per  centum  ad  valorem. 


83.  All  preparations  of  coal  tar,  not  colors  or  dye,  not  specially  enumer- 
1883    ated  or  provided  for  in  this  Act,  20  per  centum  ad  valorem. 

DECISIONS   UNDER  THE  ACT  OF  1909. 

Anticorrosive  Composition,  classified  as  paint  under  paragraph  56,  held 
dutiable  as  co;il-tar  preparation  not  specially  provided  for,  under  paragraph 
15.— Ab.  28803  (T.  D.  32618). 


SCHEDULE   A— CHEMICAL   OILS    AND   PAINTS.  45 

Carbolineum  Avernarius  held  to  have  been  properly  classified  under  para- 
grapli  ir,.  Downing  v.  U.  S.  (123  Fed.  Rep.,  1000)  and  G.  A.  7378  (T.  D. 
82653)  followed.— Ab.  29456  (T.  D.  32751). 

Coal-Tar  Color  Bases. — The  merchandise  consists  of  preija rations  of  coal 
tar  known  as  bases.  These  bases,  after  acid  treatment,  are  used  in  dyeing 
fabrics.  The  proof  does  not  show  there  is  a  commercial  designation  of  these 
goods  as  coal-tar  colors  and  dyes,  and  as  brought  in  they  are  not  coal-tar  colors 
and  dyes,  but  a  product  or  preparation  of  coal  tar,  not  medicinal,  and  were 
dutiable  as  such  under  paragraph  15. — U.  S.  v.  Badische  Co.  et  al.  (Ct.  Oust. 
Appls.),  T.  D.  34400;  (G.  A.  7505)  T.  D.  33831  affirmed. 

Creolin-Pearson. — The  importation  is  of  saponified  creosote  put  up  in 
smaller  packages  under  the  trade-mark  designation  of  "  Creolin."  From  the 
evidence  here  it  appears  there  may  be  some  article  which  is  chiefly  used  as  a 
sheep  dip,  but  it  does  not  appear  that  creolin  is  either  commercially  or  com- 
monly known  as  a  sheep  dip,  nor  that  it  has  ever  been  officially  recognized  by 
the  Government  as  such  or  that  it  is  chiefly  used  for  that  purpose.  The  pre- 
sumption of  correctness  attaching  to  the  collector's  decision  was  not  accord- 
ingly overcome.— Merck  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35274 ;  (G.  A.,  Ab. 
36180)  T.  D.  34668  affirmed. 

Creolin-Pearson,  chemically  recognized  as  saponified  creosote,  is  a  coal-tar 
preparation,  not  medicinal,  and  subject  to  duty  under  paragraph  15. 

Evidence  that  it  was  chemically  substantially  the  same  as  "  Sarena,"  which 
was  held  by  the  board  to  be  sheep  dip,  and  also  that  it  possessed  such  chemical 
qualifications  as  would  meet  the  requirements  of  the  Department  of  Agriculture 
at  Washington  for  sheep  dip,  is  not  sufficient  to  establish  that  it  was  practi- 
cally and  commercially  adaptable  to  such  use.  G.  A.  3582  (T.  D.  17391)  and 
G.  A.  7256  (T.  D.  31799)  discussed  and  distinguished. — T.  D.  33775  (G.  A. 
7497). 

Rosanilin,  a  product  of  coal  tar,  used  in  the  manufacture  of  colors  is  dutiable 
as  a  coal-tar  product,  not  a  color  or  dye  and  not  medicinal,  under  paragraph 
15.— T.  D.  33215  (G.  A.  7435). 

Trinitrotoluol  can  not  be  classified  as  an  explosive  substance  used  for 
artillery,  etc.,  under  paragraph  435,  in  the  absence  of  evidence  showing  its 
primary  and  general  use  as  such,  it  being  in  evidence  that  it  is  also  used  for 
other  purposes.  Consequently  upon  this  record,  a  classification  following  G.  A. 
6171  (T.  D.  26786),  which  case  held  it  dutiable  as  a  preparation  of  coal  tar 
under  paragraph  15,  and  not  free  of  duty  under  paragraph  536,  will  not  be 
disturbed.— T.  D.  34787  (G.  A.  7601). 

DECISIONS   UNDER  THE  ACT   OF  1897. 

Alpha-naphthylamin  Hydrochloride,  produced  by  treating  alpha-naphthyl- 
amin,  a  free  base,  with  hydrochloric  acid,  thus  producing  the  former,  which  is 
a  salt,  and  which  is  known  and  designated  in  trade  by  that  separate  and  dis- 
tinct name,  and  which  is  derived  from  coal  tar  and  used  to  be  transformed  into 
azo  dyes,  and  is  not  a  medicinal  preparation  nor  a  color  or  a  dye,  is  not  entitled 
to  free  entry  under  the  provisions  of  paragraph  524  as  "  naphtylamin,"  but  is 
properly  dutiable  at  the  rate  of  20  per  cent  ad  valorem  under  the  provisions  of 
paragraph  15  as  a  "preparation  of  coal  tar."— T.  D.  24335  (G.  A.  5318). 

Aubepine,  used  by  perfumers,  which  was  classified  as  a  chemical  compound 
under  paragraph  3,  was  claimed  to  be  a  coal-tar  product,  not  a  color  or  dye 
and  not  medicinal,  under  paragraph  15,  Protests  sustained. — Ab.  21062  (T.  D. 
29700). 


46  DIGEST   OF   CUSTOMS   DECISIONS. 

Azo  Paranitraniline  or  Azo-para-nitraniline  P.  N.  new,  in  the  form  of  a 
(lark-brown  powder,  itroducod  by  diazotizin;,'  or  azotiziiij^  paranitraniline  with 
nitrous  acid,  forniinsi  an  acid  salt  of  diazo-para-nitrobenzene  and  producing  a 
stable  diazo  coniiiound  from  the  unstable  coal-tar  azo  product  paranitraniline, 
desifjned  for  use*  as  a  dyestuff  or  developer  in  the  production  of  colors,  is  a 
preparation  of  coal  tar  and  a  color  or  dye  and  not  medicinal. — T.  D.  22110 
(G.  A.  4GS3). 

Black  Varnish,  an  article  prepared  from  coal  tar,  which  is  not  used  as  a 
varnish,  but  as  a  paint,  is  duti:d)le  as  a  coal-tar  pr(>paration  under  parafjcraph 
15,  and  not  as  "  varnish  "  under  paragraph  oS,  nor  as  a  paint  under  paragraph 
58.— T.  D.  25551  (G.  A.  5778). 

Coiimarin  Synthetic  is  a  coal-tar  preparation  not  medicinal  and  dutiable  at 
20  per  cent  ad  valoriMu  under  paragrajth  15. — T.  D.  25481   (G.  A.  5745). 

Creolin-Poarson.  — The  coal-tar  preparation  known  as  creolin-pearson  is 
not  dutiable  as  a  medicinal  preparation  under  paragraph  GS,  but  under  the 
provision  in  paragraph  15  for  "preparations  of  coal  tar,  not  colors  or  dyes  and 
not  medicinal."— Merck  v.  U.  S.  (C.  C).  T.  D.  24020. 

Dianisidine  Salt,  a  dark-colored  powder  of  an  offensive  odor,  produced  by 
treating  dianisidin  with  hydrochloric  acid,  is  the  hydrochloric  acid  salt  of 
dianisidin  and  is  dutable  as  a  product  of  coal  tar  not  .specally  provided  for. — 
T.  D.  22110  (G.  A.  4GS3). 

Diazo-amido-toluol  is  toluidiue  which  has  been  treated  with  nitrate  of  soda 
and  an  acid  in  such  a  manner  as  to  form  another  chemical  compound,  essen- 
tially different  from  the  toluol  or  toluidine  of  commerce,  for  use  as  a  developer 
and  in  the  production  of  coal-tar  dyes,  is  dutiable  as  a  product  of  coal  tar  not 
Bpecially  provided  for.— T.  D.  22110   (G.  A.  4683). 

Hydrochinon  is  a  coal-tar  preparation  dutiable  at  20  per  cent  ad  valorem 
under  paragraph  15.  Merck  &  Co.  v.  U.  S.  (suit  3254),  United  States  Circuit 
Court,  Second  Circuit,  November,  1903,  no  opinion,  followed. — T.  D.  25017 
(G.  A.  5585). 

Little's  Sheep  Dip,  the  main  component  of  which  is  a  product  of  coal  tar, 
being  recommended  as  a  remedy  for  internal  parasites  in  horses,  ringworm, 
saddle  galls,  scab,  burns,  bites,  stings,  etc.,  is  not  free  of  duty  under  the  pro- 
vision in  paragraph  657,  "  sheep  dip,  not  including  compounds  or  preparations 
that  can  be  used  for  other  purposes,"  but  is  dutiable  under  paragraph  15  as  a 
coal-tar  product.  G.  A.  4124  (T.  D.  19228)  ;  Abstract  3858  (T.  D.  25805) 
cited.— T.  D.  26800   (G.  A.  G177). 

Lysol  is  dutiable  at  20  per  cent  ad  valorem  under  paragraph  15,  as  a  coal- 
tar  preparation  not  medicinal,  not  a  color  or  dye,  and  not  .specially  provided  for, 
and  not  as  a  chemical  compound  or  a  medicinal  preparation.  In  re  Lehn  (G.  A. 
44GS),  afBrmed  by  the  (Jircuit  Court  for  the  Southern  District  of  New  York  in 
U.  S.  V.  Lehn  (suit  2965),  followed.— T.  D.  22362  (G.  A.  4726). 

Methylpyrocatechln  Carbonic  Ester,  crude,  which  was  classified  as  a 
chemical  compound  under  paragraph  3,  was  claimed  to  be  dutiable  as  a  coal-tar 
preparation  under  paragraph  15.  Protest  sustained  on  the  authority  of  Abstract 
2565  (T.  D.  25513).— Ab.  22814  (T.  D.  30410). 

Nitronaphthalin,  consisting  of  a  powder  made  by  the  treatment  of  naph- 
thalin  with  nitric  acid  and  used  for  de-blooming  metal  is  properly  dutiable 
at  the  rate  of  20  per  cent  ad  valorem  under  the  provisions  of  paragraph  15. — 
T.  D.  24548   (G.  A.  5368). 


SCHEDULE    A CHEMICAL   OILS    AND   PAINTS.  47 

Pyridin  was  held  dutiable  under  paragraph  15  as  a  coal-tar  product  not  a 
color  or  dye  and  not  medicinal,  as  claimed  by  the  importers. — Ab.  18621  (T.  D. 
28910). 

Schaeffer  Salt  was  held  to  have  been  properly  classified  under  paragraph  15 
SIS  a  coal-tar  preparation.— Ab.  2126S  (T.  D.  29790). 

Soluble  Creosote  (so  called). — A  compound  composed  of  dead  or  creosote 
oil  from  coal  tar  in  combination  with  an  alkali,  which  is  soluble  in  water  and 
may  be  readily  diluted,  and  which  is  used  chiefly  as  a  disinfectant,  also  as 
sheep  dip,  is  not  exempt  from  duty  under  the  provision  for  "  dead  or  creosote 
oil  "  in  paragraph  524,  nor  as  "  sheep  din  "  in  paragraph  657,  nor  as  "  carbolic 
acid  "  in  paragraph  464,  but  dutiaole  at  20  per  cent  ad  valorem  as  a  preparation 
of  coal  tar.— T.  D.  20804  (G.  A.  4376). 

DECISIONS   UNDER   THE   ACT   OF  1894. 

"  Camphylene  "  Disinfectant. — Camphylene  is  free  as  a  coal-tar  prepara- 
tion and  not  dutiable  as  a  chemical  compound. — T.  D.  18138  (G.  A.  3895). 

Coal-Tar  Products. — The  words  "  products  of  coal  tar  "  are  not  within  the 
excepting  clause,  but  are  a  part  of  the  enumeration  of  articles  entitled  to  free 
entry.  Reversing  T.  D.  17400,  G.  A.  3591,  and  sustaining  78  Fed.  Rep.,  810.— 
U.  S.  f.  Warren  Chemical  &  Manufacturing  Co.,  84  Fed.  Rep.,  638. 

Coal-tar  products  not  shown  to  lie  oils  in  fact  or  to  be  chemically,  com- 
mercially, or  commonly  known  as  distilled  oils  are  free  and  are  not  dutiable 
as  distilled  oils.  T.  D.  17400,  G.  A.  3591,  reversed. — Warren  Chemical  &  Manu- 
facturing Co.  V.  U.  S.,  78  Fed.  Rep.,  810. 

Germol. — The  board  passed  upon  the  same  article  in  G.  A.  2808,  and  held 
it  to  be  dutiable  under  paragraph  60  as  a  chemical  compound.  A  similar  fluid 
was  passed  upon  in  G.  A.  3337,  and  held  to  be  exempt  from  duty  under  para- 
graph 443  as  a  coal-tar  preparation  not  a  color  or  dye,  and  not  medicinal.  In 
an  unpublished  decision,  dated  September  25,  1806,  the  board  held  this  prepara- 
tion to  be  free  as  claimed.  Upon  further  consideration  Ave  conclude  that  this 
compound  is  and  should  be  classified  as  a  coal-tar  preparation,  its  basis  being 
derived  from  coal  tar;  it  not  being  a  color  or  dye,  nor  medicinal,  but  a  gernii 
cide  and  disinfectant,  and  we  hold  it  entitled  to  free  entry  as  claimed.  G.  A. 
2868,  reversed.— T.  D.  18137  (G.  A.  3894). 

Liquid  Creosote. — The  liquid  creosote  of  commerce  is  free  as  a  product  of 
coal  tar  not  specially  provided  for  and  is  not  dutiable  as  distilled  oil.  Board 
of  General  Appraisers  sustained ;  82  Fed.  Rep.,  311,  affirmed. — Wise  v.  Southern 
Pacific  Co.,  87  Fed.  Rep.,  863. 

Paramldophenol  and  Ursol  D. — Ursol  P.  paramidophenol  and  ursol  D. 
paraphenylene  diamine  are  nonmedicinal  coal-tar  preparations  not  colors  or 
dyes.— T.  D.  17738   (G.  A.  3724). 

Paraphenylene  Diamine  (Schwarzbeize)  is  free  as  a  nonmedicinal  coal- 
tar  preparation  and  not  dutiable  as  a  coal-tar  color  or  dye. — T.  D.  17755  (G.  A. 
3741). 

Sodium  Benzoatc. — Is  a  coal-tar  preparation,  not  a  color  nor  dye.— T.  D. 
15689  (G.  A.  2870). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Agathin  is  dutiable  as  a  coal-tar  preparation  and  not  as  a  medicinal  prepa- 
ration nor  as  a  chemical  compound. — T.  D.  15974  (G.  A.  2998). 

Betanaphthol  is  a  coal-tar  preparation  not  a  color  or  dye. — T.  D.  11696 
(G.  A.  801). 


48  DIGEST  OF  CUSTOMS  DECISIONS. 

Blue  Developer  is  ;i  cheinicnl  compound  and  fi  coal-tiir  propa ration  not  a 
color  or  dye.— T.  D.  13607  (G.  A.  1879). 

Coal-Tar  Preparations. — Hypnol,  benzosol,  loretin,  iiiniiiranine,  todopyrine 
are  preparations  of  coal  tar  not  colors  or  dyes  and  are  not  dutiable  as  medicinal 
preparations  nor  as  chemical  compounds. — T.  D.  15173  (G.  A.  2699). 

Cresotine  Acid,  a  chemical  compound  and  a  coal-tar  preparation  not  a  color 
or  dye  and  having  acid  properties,  assessed  as  a  chemical  compound  and  claimed 
to  be  free  as  an  acid.  Protest  overruled.  It  would  seem  to  be  dutiable  under 
paragraph  19.— T.  D.  12699  (G.  A.  1348). 

Dichlorophtalic  Acid  is  a  coal-tar  preparation  not  a  color  or  dye,  a  chemical 
compound,  and  an  acid  and  is  not  free  as  an  acid. — T.  D.  14377  (G.  A.  2261). 

Meta  Toluylene  Diamine  is  dutiable  as  a  coal-tar  preparation  not  a  color 
or  dye  and  not  as  a  coal-tar  color  or  dye. — T.  D.  15129  (G.  A.  2655). 

Naphthionate  of  Soda  is  a  chemical  compound  and  a  coal-tar  preparation 
not  a  color  or  dye.— T.  D.  13579  (G.  A.  1851)  ;  T.  D.  11600  (G.  A.  776). 

Naphthol  Salt  R  is  a  chemical  salt  and  a  coal-tar  preparation  not  a  color 
or  dye.— T.  D.  13568  (G.  A.  1840). 

Naphthol  Soda. — Naphthaline  sulphonic  acid  (erroneously  invoiced  as 
naphthol  soda)  is  a  coal-tar  preparation  not  a  color  or  dye  and  is  a  chemical 
compound.— T.  D.  12224  (G.  A.  1038). 

Paramidophenol  Salzaures  is  a  chemical  compound  or  salt  and  a  coal-tar 
preparation  not  a  color  or  dye.— T.  D.  13-587  (G.  A.  1859). 

Paranitrophenol  is  dutiable  as  a  coal-tar  preparation  not  a  color  or  dye 
and  not  under  paragraph  18.— T.  D.  15234  (G.  A.  2727). 

Phenylenedianiine  is  a  chemical  compound,  the  dominant  characteristic  of 
which  is  derived  from  coal  tar  and  is  a  coal-tar  preparation  not  a  color  or 
dye.— T.  D.  15123  (G.  A.  2649)  ;  T.  D.  13602  (G.  A.  1874). 

Rodinal  is  a  chemical  compound  and  a  coal-tar  preparation  not  a  color 
or  dye.— T.  D.  13587  (G.  A.  1859). 

Sulphanilic  Acid  is  dutiable  as  a  coal-tar  preparation  and  not  free  as  an 
acid.— T.  D.  14831   (G.  A.  2514). 

Tetrachlorphthalic  Anhydride  is  a  chemical  compound  and  a  coal-tar  prep- 
aration not  a  color  or  dye  and  is  not  free  as  an  acid. — T.  D.  18314  (G.  A.  3955). 

DECISIONS  UNDER  THE  ACT  OF  1SS3. 

Coal-Tar  Color  or  Dye. — This  paragraph  applies  to  a  product  the  deter- 
mining characteristic  of  which  is  something  which  it  has  received  from  coal  tar, 
notwithstanding  some  of  the  constituents  of  coal  tar  have  been  eliminated  and 
other  substances  added.     49  Fed.  Rep..  272,  aflirniod. 

Under  this  rule  naphthionate  of  soda  is  dutiable  as  a  preparation  of  coal  tar 
and  not  as  a  chemical  compound. 

Under  this  rule  toluidine  liase  and  binitrotoUiole  are  dutiable  as  preparations 
of  coal  tar  and  not  as  chemical  compounds  and  salts. — In  re  Roessler  &  Hass- 
lacher  Chemical  Co.  (C.  C.  A.),  56  Fed.  Rep.,  481;  In  re  W.  J.  Matheson  &  Co., 
56  Fed  Rep.,  482. 

22.  Coal-tar   distillates,    not    si)ecially    provided    for   in    this    section: 
1913    benzol,   naphtol,  resorcin,  toluol,  xylol ;   all   the  foregoing  not  medicinal 
and  not  colors  or  dyes,  5  per  centum  ad  valorem. 

536.  *     *     *     products  of  coal  tar  known  as     *     *     *     benzol,  toluol, 
1909     *     *       *     xylol     *     *     *     nni)htol,     *     *     *     resorcin.     *      *     *      .   yn 
the  foregoing  not  medicinal  ami  not  colors  or  dyes.     (Free.) 


SCHEDULE   A CHEMICAL   OILS    AND    PAINTS.  49 

524.  *     *     *     products  of  coal  tar  known  as     *     *     «     benzol,  toluol, 
1897     *     *     *     xylol     *     *     *     naphtol     *     *     *     resorcin     *     *     *    ;   all  the 
foregoing  not  medicinal  and  not  colors  or  dyes.     (Free.) 

1894         (Not  enumerated.) 

1890         (Not  enumerated.) 

81.  Coal-tar,  products  of,  such  as     *     *     *     benzole     *     *     *,  20  per 
centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Beta  Naphthal. — Beta  naphthal  classified  as  a  medicinal  preparation  under 
paragraph  65,  was  claimed  to  be  used  only  by  rubber  manufacturers  and  entitled 
to  free  entry  as  a  product  of  coal-tar  naphthal  (par.  536).  Protest  overruled, 
the  board  findings  the  commodity  here  under  consideration  is  used  in  medicine 
as  an  antiseptic  and  is  different  from  alpha  naphthal  or  naphthol. — Ab.  36071 
(T.  D.  34629). 

Solvent  Naphtha.— Xylol  and  solvent  naphtha  are  not  synonymous  terms. 
Merchandise  invoiced  as  solvent  naphtha  dutiable  as  a  coal-tar  preparation 
under  paragraph  15.— Dept.  Order  (T.  D.  30530). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Merchandise  invoiced  as  "  solvent  naphtha  "  and  classified  as  a  coal-tar  prep- 
aration under  paragraph  15,  was  claimed  to  be  free  of  duty  under  paragrah  524 
as  xylol.  Protest  sustained,  the  board  finding  xylol  to  be  the  chemical  name 
for  solvent  naphtha.— Ab.  22195  (T.  D.  30142). 

.      DECISIONS  UNDER  THE  ACT  OF  1894. 

Coal-tar  Products — Benzole. — Benzole  is  free  as  a  coal-tar  product  and 
not  dutiable  as  a  chemical  compound.  It  is  found,  however,  to  be  a  coal-tar 
preparation  and  a  chemical  compound. — T.  D.  16203  (G.  A.  3082). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Carbolic  Acid — Certain  so-called  crude. — A  liquid  distillate  of  coal  tar.  a 
chemical  compound  or  combination  of  compounds,  and  a  coal-tar  preparation 
not  a  color  or  dye,  held  to  be  a  fractional  distillate  and  not  free  as  an  acid. — 
T.  D.  13882  (G.  A.  2035). 

Crude  Light  Oil. — A  product  of  the  destructive  distillation  of  coal,  a  redis- 
tillation of  coal  tar,  held  to  be  dutiable  as  distilled  oil.— T.  D.  11983  (G.  A.  896). 

Resorcine  is  a  chemical  compound  and  a  coal-tar  preparation  not  a  color 
^r  dye.— T.  D.  15126  (G.  A.  2652)  ;  T.  D.  13597  (G.  A.  1869)  ;  T.  D.  11063  (G.  A. 
506)  ;  T.  D.  13701  (G.  A.  1939). 

23.  Coal-tar  products  known  as  anilin  oil  and  salts,  toluidine,  xylldln, 
cumidin,  binitrotuluol,  binitrobenzol,  benzidin,  tolidin,  dianisidin,  naph- 
tylamin,  diphenylamin,  benzaldehyde,  benzyl  chloride,  nitro-benzol  and 
nitrotoluol,  naphtylaminsulfoacids  and  their  sodium  or  potassium  salts, 
1913  nahpthosulfoacids  and  their  sodium  or  potassium  salts,  amidonaphtol- 
sulfoacids  and  their  sodium  or  potassium  salts,  amidosalicylic  acid, 
binitrochlorbenzol,  diamidostilbendisulfoacid.  metanilic  acid,  paranitrani- 
lin,  dimethylanilin  ;  all  the  foregoing  not  medicinal  and  not  colors  or  dyes, 
10  per  centum  ad  valorem. 

60690°— 18— VOL  1 4 


50 


DIGEST   OF   CUSTOMS   DECISIONS. 


1909 


1897 

1894' 
1890 

1883 


491.  Aiiilitu'  salts.      (Free.) 

536.  t'ojil  tar  *  *  *  product.s,  known  as  *  *  *  toluidino.  xyll- 
din.    euniidin,    binitrotoluol,    hinitrobenzol.    bonzidin,    tolidin,    dianisulin, 

*  *     *     napbtyhunin,     diitlieiiylaniin,     benzaldebyde.     benzyl     cbloride, 

*  *  *  nitro-benzol.  and  nltrotohiol,  napbtylaniinsnlfoacids  anil  their 
sodium  or  [)Ota.sslinn  salts.  naplitolsuUoacids  and  their  sodium  or  potas- 
sium salts,  amidonapbtolsulfoacids  and  their  sddium  or  pdtassium  salts, 
amidosalicylic  acid.  l)initr(ichlorben/.ol,  diamidostilbendisulfoacid,  metan- 
ilie  acid,  i>aranltranilin.  <!imetliylanllin  ;  all  tlie  forej^oing  not  uiedieinal 
and  not  colors  or  dyes.     (Free.) 

639.  Oils:     *     *     *     Aniline,     *     *     *.     (Free.) 

472.  Aniline  salts.     (Free.) 

524.  Coal  tar  *  *  *  products  *  *  *  known  as  *  *  ♦  tolui- 
dine,  xylidin,  cumidin.  binitrotoluol,  hinitrobenzol.  l)enzidin,  tolidin, 
dianisidin,  *  *  *  naphtylamin,  diphenylamin,  benzaldehyde,  benzyl 
chloride,  *  *  *  nitro-benzol.  and  nitro-toluol  ;  all  the  I'oregoing  not 
medicinal  and  not  colors  or  dyes.     (Free.) 


626. 

Oils:     *     *     *     Aniline, 

* 

* 

*. 

(Free.) 

372. 

Aniline  salts.     (Free.) 

568. 

Oils:     *     *     *     Aniline, 

* 

* 

* 

( Free. ) 

481. 

Aniline  salts.     (Free.) 

661. 

Oils:     *     *     *     Aniline, 

* 

* 

*, 

(Free.) 

Oils : 

559.  Aniline,  crude.     (Free.) 

605.  Aniline  salt^;  or  black  salts  and  black  tares. 


(Free.) 


DECISIONS   UNDER   THE   ACT   OF   1897. 

Binitrotoluol,  reduced,  and  sodium  of  amido  uaphthol  sulpho  acid  are  coal- 
tar  products,  not  colors  or  dyes,  and  not  medicinal.  Ceitain  other  coal-tar 
products  held  to  be  dyes  or  colors.— T.  D.  23314  (G.  A.  5001). 

Free  Benzidin  Base,  a  product  of  coal  tar,  not  diazotized  or  azotized,  and 
which  is  intended  for  use  in  the  production  of  substantive  az<j  dyes,  is  free 
as  benzidin.— T.  D.  22110  (G.  A.  4683). 


DECISIONS  UNDER  THE  ACT  OF  1894. 

Mirbane,  alias  Oil  of  IVlirbaiie,  alias  Nitrobenzole  and  Binitrobenzole. — 

Mirbane,  oil  of  mirbane,  and  nitrobenzole  are  free  and  not  dutiable  as  medicinal 
coal-tar  preparations— T.  D.  16410  (G.  A.  3199). 

DECISIONS   UNDER  THE  ACT   OF   1890. 

Betanapbthylamine  is  a  chemical  compound  and  a  coal-tar  preparation  not 
a  color  (.r  dye.— T.  D.  13566  (G.  A.  1838). 

Diphenylaminc  is  a  chemical  compound  ;ind  a  coal-tar  preparation  not  a 
color  or  dye.— T.  D.  13580  (G.  A.  1852). 

Fluorate  of  Aniline  is  fi'ee  as  aniline  salt  and  not  dutiable  as  a  coal-tar 
preparation  not  a  color  or  dye.^ — T.  D.  15129  (G.  A.  2655). 

Napbthalin  Sulplionio  Acid  is  not  free  as  an  acid.— T.  D.  12224  (G.  A.  1038). 

Napbthylaniinc  Disulplionic  Acid  is  a  chemical  compound,  a  coal-tar  prep- 
paration  not  a  color  or  dye,  and  is  dutiable  as  a  coal-tar  preparation  and  not 
as  a  coal-tar  color  or  dye  nor  as  a  chemical  compound,  nor  is  it  free  as  an 
acid.— T.  D.  14816   (G.  A.  2499). 

Nitro  Tolnol  and  Dinietbyl  Aniline  are  chemical  compounds  and  coal-tar 
preparations,  the  dominant  characteristic  elements  thereof  being  derived  from 
coal  tar;  the  same  are  not  colors  or  dyes. — T.  D.  13601   (G.  A.  1873). 


SCHEDULE    A CHEMICAL   OILS    AND   PAINTS.  61 

Oil  of  Marbaiie  or  nitrobenzole,  which  is  in  fact  a  preparation  of  coal  tar 
and  is  not  known  commercially  as  an  essential  oil,  is  dutiable  as  a  coal-tar 
preparation  and  not  as  an  essential  oil  or  chemical  compound.  T.  D.  12845, 
G.  A.  1441,  reversed.— Matheson  &  Co.  v.  U.  S.  (CO.),  90  Fed.  Rep.,  275. 

Orthotoliiidin,  a  chemical  compound,  a  coal-tar  preparation  and  commer- 
cially known  as  aniline  oil,  is  free  as  such  oil  and  not  dutiable  as  a  preparation 
of  coal  tar.— T.  D.  15395  (G.  A.  2789). 

Paranitranalin  is  dutiable  as  a  coal-tar  preparation  not  a  color  or  dye  and 
not  as  a  coal-tar  color  or  dye  nor  as  a  chemical  compound. — T.  D.  15976  (G.  A. 
3000)  ;  T.  D.  14821  (G.  A.  2504)  ;  T.  D.  15974  (G.  A.  2998). 

Toluidine  Base  is  a  chemical  compound  and  a  coal-tar  preparation  not  a 
color  or  dye.— T.  D.  13570  (G.  A.  1842). 

DECISIONS  UNDER   THE  ACT   OF   1883. 

Naphthol  Siilpho  Acid  is  a  chemical  salt.— T.  D.  10491  (G.  A.  141). 

Nitrobenzole,  being  a  manufacture  from  benzole  and  nitric  acid  and  a  non- 
enumerated  article,  is  dutiable  under  this  section. — Murphy  v.  Arnson,  96  U. 
S.  131. 

1913  24.  Cobalt,  oxide  of,  10  cents  -per  pound. 

1909  16.  Cobalt,  oxide  of,  25  cents  per  pound. 

1897  16.  Cobalt,  oxide  of,  25  cents  per  pound. 

1894  14^.  Cobalt,  oxide  of,  25  cents  per  pound. 

1890  20.  Cobalt,  oxide  of,  30  cents  per  pound. 

1883  50.  Cobalt,  oxide  of,  20  per  centum  ad  valorem. 

25.  Collodion  and^nll  other  liquid  solutions  of  pyroxylin,  or  of  other 
cellulose  esters,  or  of  cellulose,  15  per  centum  ad  valorem  ;  compounds 
of  pyroxlia  or  of  otlier  cellulose  esters,  whether  known  as  celluloid  or  by 
any  other  name,  if  in  blocks,  sheets,  rods,  tubes,  or  other  forms  not 
1913  polished,  wholly  or  partly,  and  not  made  into  tinished  or  partly  finished 
articles,  25  per  centum  ad  valorem ;  if  polished,  wholly  or  partly,  or  if 
finished  or  partly  finished  articles,  of  which  collodion  or  any  compound 
of  pyroxylin  or  other  cellulose  esters,  by  whatever  name  known,  is  the 
component  material  of  chief  value,  40  per  centum  ad  valorem. 

17.  Collodion  and  all  compounds  of  pyroxylin  or  of  other  cellulose 
esters,  whether  known  as  celluloid  or  by  any  other  name,  40  cents  per 
pound;  if  in  blocks,  sheets,  rods,  tubes,  or  other  forms,  not  polished, 
wholly  or  partly,  and  not  made  up  into  finished  or  partly  finished  articles, 
1909  45  cents  per  pound ;  if  polished,  wholly  or  partly,  or  if  finished  or  partly 
finished  articles,  except  moving-picture  films,  of  which  collodion  or  any 
compound  of  pyroxylin  or  of  other  cellulose  esters,  by  whatever  name 
known,  is  the  component  material  of  chief  value,  65  cents  per  pound  and 
30  per  centum  ad  valorem. 

17.  Collodion  and  all  compounds  of  pyroxylin,  whether  known  as 
celluloid  or  by  any  other  name,  50  cents  per  pound ;  rolled  or  in  sheets, 
unpolished,  and  not  made  up  into  articles,  60  cents  per  pound ;  if  in 
finished  or  partly  finished  articles,  and  articles  of  which  collodion  or  any 
compound  of  pyroxylin  is  the  component  material  of  chief  value,  65  cent's 
per  pound  and  25  per  centum  ad  valorem. 

15.  Collodion  and  all  compounds  of  pyroxylin,  by  whatever  name 
known,  40  cents  per  pound;  rolled  or  in  sheets,  but  not  made  up  into 
articles,  50  cents  per  pound ;  if  ia  finished  or  partly  finished  articles, 
45  per  centum  ad  valorem. 


1897 


1894 


52  DIGEST   OF   CUSTOMS   DECISIONS. 


1890 


1883 


21.  Collodion  Mini  mII  (diiiiiouiiil';  of  jiyi-oxylin.  by  wiiatever  name 
known.  50  cents  per  pound;  rolled  or  in  sheets,  but  not  made  up  into 
articles,  00  cents  per  pound;  if  in  finished  or  partly  liiushed  articles, 
60  cents  per  pound  and  25  per  centum  ad  valorem. 

105.  Collodion,  and  all  compounds  of  pyroxylin,  by  whateviu"  name 
known,  50  cents  per  pound  ;  rolled  or  in  sheets,  but  not  made  up  into 
articles,  00  cents  per  pound;  and  when  in  tinished  or  partly  finished 
articles,  60  cents  per  pound  and  25  per  centum  ad  valorem. 

DECISIONS   UNDER  THE  ACT   OF  1913. 

Celluloid  Martingale  Kings  and  Loops. — Rings  and  loops  (sometimes  used 
by  babies  when  teethinj,',  but  used  chiefly  to  decorate  or  ornament  harness,  and 
occasionally  on  martingales  or  spreaders)  which  are  not  essential  to  a  complete 
harness  or  saddle — many  harnesses  and  saddles  being  sold  without  them — are 
not  free  of  duty  as  "harness,  saddles,  and  saddlery,  in  sets  or  in  parts,  finished 
or  unfinished "  under  paragraph  530,  but  are  dutiable  as  manufactures  of 
pyroxylin  not  specially  provided  for  at  40  per  cent  ad  valorem  under  para- 
graph 25.— T.  D.  35529   (G.  A.  7739). 

Celluloid  Polished  in  Process  of  ^lanufacture. — Celluloid  sheets,  tubes, 
and  rods,  whicli  Iiave  not  been  subjected  to  any  process  designed  to  polish  them, 
but  which  may  have  been  polished  to  some  extent  as  an  incident  to  their 
undergoing  a  process  for  smoothing  and  straightening  them,  are  dutiable  at  25 
per  cent  ad  valorem  as  "  not  polished  wholly  or  partly,"  under  the  second 
clause  of  paragraph  25.— U.  S.  v.  M.  G.  Cohn  Co.  (Ct.  Cust.  Appls.)  T.  D.  35979; 
(G.  A.  7701)  T.  D.  35245  affirmed. 

Celluloid  or  Pyroxylin  Sheets,  cut  from  a  block  of  plastic  material,  sea- 
soned, and  then  straiglitened  by  pressing  .several  sheets  together  with  a 
hydraulic  press,  are  not  polished  within  the  meaning  of  the  last  clause  of 
paragraph  25,  nor  are  they  finished  articles  within  the  meaning  of  that  clause, 
but  should  be  classified  under  the  second  clause  of  said  paragraph,  covering 
blocks,  sheets,  rods,  and  tubes,  not  polished,  wholly  or  partly,  and  not  made  into 
finished  or  partly  finished  :irticles,  at  25  per  cent  ad  valorem.  Semble  as  to 
i-ods  and  tubes  molded  from  a  block  and  not  polished.  Junge  v.  Iledden  (146 
U.  S.,  233)  and  U.  S.  v.  E.schwege  (9S  Fed.,  600)  distinguished.— T.  D.  35245 
(G.  A.  7701). 

DECISIONS   UNDER  THE  ACT   OF  1909. 

Articles  Composed  in  Chief  Value  of  Celluloid. — xVrticles  composed  of  two 
or  more  component  parts,  one  of  which  is  celluloid,  and  the  latter  the  com- 
ponent of  chief  value  therein,  are  dutiable  under  paragraph  17  at  the  rate  of 
05  cents  per  pound  and  30  per  cent  ad  valorem  on  the  total  weight  and  value 
of  such  articles.— T.  D.  31296  (G.  A.  7167). 

Articles  Made  Wholly  of  Celluloid  are  dutiable  as  finished  or  partly  fin- 
ished articles  of  which  collodion  or  any  comijound  of  pyroxylin  or  of  other 
cellulose  esters  is  the  component  material  of  chief  value  at  65  cents  per  pound 
and  30  per  cent  ad  valorem  under  paragraph  17.  Cauvigny  Brush  Co.  v.  U.  S. 
(1  Ct.  Cust.  Appls.,  118;  T.  D.  31118)  followed.— T.  D.  31849  (G.  A.  7269). 

The  provision  in  paragraph  17,  for  finished  or  partly  finished  articles  of  which 
collodion  or  any  compound  of  pyroxylin  or  of  other  cellulose  esters  is  the 
component  material  of  chief  value,  includes  finished  or  partly  finished  articles 
composed  entirely  thereof.— T.  D.  30034  (G.  A.  7022). 

Combs,  boxes,  and  handles  made  wholly  or  pyroxylin  or  celluloid  are  dutiable 
under  I'aragraph  17. — Cauvi.i,Miy  r.i-usli  Co.  r.  U.  S.  (Ct.  Cust.  A])pls. ),  T.  D, 
3T11S;  T.  D.  30634  affirmed. 


SCHEDULE    A CHEMICAL   OILS    AND    PAINTS.  53 

"  Emaillite." — A  liquid  used  for  rendering  aeroplane  canvas  imi)ervious  to 
moisture  and  air,  assessed  as  a  compound  of  cellulose  esters  under  paragrnpli 
17,  was  claimed  dutiable  as  paint  (par.  56)  or  varnish  or  enamel  paint  (pur. 
51).     Protest  overruled.— Ab.  34318  (T.  D.  34026). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

BacK  and  Side  Combs  composed  of  celluloid,  made  to  imitate  horn  or  tor- 
toise shell,  the  top  of  each  decorated  by  a  row  of  imitation  jet  ornaments  of 
various  sizes  and  shapes,  the  faceted  surfaces  whereof  have  been  ground  and 
polished,  pyroxylin  (celluloid)  the  component  material  of  chief  value,  are  duti- 
able at  the  rate  of  65  cents  per  pound  and  25  per  cent  ad  valorem  as  articles 
of  pyi'oxylin  under  paragraph  17,  and  not  at  60  per  cent  ad  valorem  as  articles 
of  glass  cut  under  paragraph  100  nor  as  jewelry  under  paragraph  434. — T.  D. 
27423   (G.  A.  6383). 

Billiard  Chalks  in  Celluloid  Boxes. — Boxes  made  of  collodion  and  contain- 
ing small  pieces  of  billiard  chalk,  the  boxes  being  designed  to  be  used  with  the 
chalk,  are  dutiable,  with  their  contents,  according  to  the  component  material  of 
chief  value.  U.  S.  v.  Matthews  (78  Fed.  Rep.,  345)  cited  and  followed.— T.  D. 
22505   (G.  A.  4771). 

Celluloid  Advertising  Signs. — Advertising  signs  composed  of  metal,  card- 
board, and  celluloid,  in  which  celluloid  is  the  component  material  of  chief 
value,  are  dutiable  at  the  rate  of  65  cents  per  pound  and  25  per  cent  ad 
valorem  imder  paragraph  17,  and  not  at  45  per  cent  ad  valorem  under  para- 
graph 193  as  manufactures  of  metal,  nor  at  25  per  cent  ad  valorem  under  para- 
graph 403  as  printed  matter.  Forbes  Lithograph  Co.  v.  Worthington  (132  U.  S., 
655)  followed.— T.  D.  26S3S   (G.  A.  6196). 

Duty  on  Gross  Weight  of  Articles  in  Chief  Value  of  Celluloid. — The 
proper  construction  of  paragraph  17  requires  that  duty  should  be  assessed 
upon  the  gross  weight  of  all  articles  in  the  construction  of  which  celluloid  is 
the  component  material  of  chief  value.— T.  D.  27347  (G.  A.  6368). 

Gentlemen's  Toilets. — A  small  mirror,  with  a  collodion  frame  and  back,  to 
which  a  small  collodion  mustache  comb  is  attached,  and  the  whole  incased  in 
a  collodion  cover  or  envelope,  are  dutiable  as  articles  of  which  collodion  is 
the  component  material  of  chief  value.  G.  A.  3971  followed. — T.  D.  21976 
(G.  A.  4651). 
Ping-pong  Balls. 

Table  tennis  or  ping-pong  balls,  composed  of  celluloid,  are  dutiable  at  the 
rate  of  65  cents  per  pound  and  25  per  cent  ad  valorem  under  paragraph  17, 
and  not  at  35  per  cent  ad  valorem  under  paragraph  418  as  toys.  U.  S.  v. 
Strauss  (T.  D.  25995)  followed.— T.  D.  26184  (G.  A.  5975). 

Pyroxylin  Rods  are  found  to  have  been  partly  finished  and  therefore  duti- 
able under  paragraph  17,  relative  to  pyroxylin  compounds  "  if  in  partly  finished 
articles."— Rice  ;;.  U.  S.   (C.  C),  T.  D.  30149;  Abs.  21031  and  21141  affirmed. 

Sheets  of  Collodion. — Sheets  of  collodion  polished  on  both  sides  are  dutiable 
as  finished  or  partly  finished  articles  and  not  as  celluloid  rolled  or  in  sheets, 
unpolished.  Reversing  the  circuit  court  (91  Fed.  Rep.,  754)  and  afiirming  T.  D. 
21881,  G.  A.  4621.— U.  S.  v.  Eschwege  (C.  C.  A.)  98  Fed.  Rep.,  600. 

Umbrella  Handles  composed  wholly  of  celluloid  are  dutiable  as  "  articles  of 
which  collodion  or  any  compound  of  pyroxylin  is  the  component  material  of 
chief  value,"  under  paragraph  17.— T.  D.  23089  (G.  A.  4934). 


54  DKJEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Collodion. — Finished  :irlicios  of  collodion  popuhi  il.v  .-ind  coninHMX-ially  known 
i!s  hairpins,  and  wliicii  are  not  pins  nictallic  and  not  coininwcially  l^nown  fis 
jewelry,  are  (lutiai)le  under  tliis  i)ara,t?raph  and  not  under  paragraph  170.  Sus- 
tainiufi  the  Board  of  Genoral  Ajipraisers.— II.  P,.  Clallin  Co.  v.  U.  S.,  78  Fed. 
Hep..  8Uo. 

DECISIONS  UNDER  Til  10  ACT  OF  1890. 

Biisiiies.s  Cards  of  Collodion  or  celluloid  are  dutiable  at  GO  cents  per  pound 
and  20  jier  cent,  and  not  as  nonenuinerated  articles. — T.  I).  1.'5127   (G.  A.  2G53). 

1913         '^^'  ^''^'^'^*i'i"S  f*Ji'  iTiUidy,   wine,  beer,  or  other  liquor.s,  40  per  centum 

ad  valorem. 
1909         ^^'  Coloring  for  brandy,  wine,  beer,  or  other  li(iuoi's,  ftO  per  centum  ad 

valorem. 
1897        ^^'  Coloring  for  brandy,  wine,  beer,  or  oth(>r  li(iuors,  50  per  centum  ad 

valorem. 
1894         ^^"  Coloring  for  brandy,  wine,  beer,  or  other  licpiors,  nO  per  centum  ad 

valorem. 


1890         , 

valorem 


22.  Coloring  for  brandy,  wine,  beer,  or  othei-  iicjuors,  50  per  centum  ad 
lorem. 
1883         117.  Coloring  for  brandy,  50  per  cent  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Pining  Earth. — A  cheniical  compomid  composed  of  aniline  d.ve  soluble  in 
water  and  producing  a  liquid  of  a  deep-red  color  for  use  in  coloring  wine  is 
dutiable  as  brandy  coloring  and  not  as  crude  mineral. — T.  D.  10518  (G.  A.  168). 

27.  Drugs,  such  as  barks,  beans,  berries,  buds,  bulbs,  bulbous  roots, 
excrescences,  fruits,  flowers,  dried  fibers,  dried  insects,  grains,  gums, 
herbs,  leaves,  lichens,  mosses,  roots,  stems,  vegetables,  seeds  (aromatic, 
not  garden  seeds),  seeds  of  morbid  growth,  and  weeds;  any  of  the  fore- 
going which  are  natural  and  imcompounded  drugs  and  not  edible,  and 
1913  not  specially  provided  for  in  this  section,  but  which  are  advanced  in  value 
or  condition  by  shredding,  grinding,  chipping,  crushing,  or  any  other 
process  or  treatment  whatever  beyond  that  essential  to  the  proper  pack- 
ing of  the  drugs  and  the  prevention  of  decay  or  deterioration  i)ending 
manufacture,  10  per  centum  ad  valorem:  I'rovidvd,  That  no  article 
containing  alcohol  shall  be  classified  for  duty  under  this  paragraph. 

20.  Drugs,  such  as  barks,  beans,  berries,  *  *  *_  buds,  bulbs,  bulbous 
roots,  excrescences,  fruits,  flowers,  dried  fibers,  dried  insects,  grains, 
gums  and  gum  resin,  herbs,  leaves,  lichens,  mosses,     *     *     *^  roots,  stems, 

*  *  *,  vegetables,  seeds  (ai'omatic,  not  garden  seeds),  seeds  of  morbid 
growth,  weeds.  *  *  *  ;  any  of  the  foregoing  which  are  natural  and  im- 
compounded drugs  and  not  edible,  and  not  specially  provided  for  in 
this  section,  but  which  are  advanced  in  value  or  condition  by  any  process 
or  treatment  whatever  beyond  that  essential  to  the  proper  packing  of 
the  drugs  and  the  prevention  of  decay  or  deterioration  jiending  manu- 
facture, one-fourth  of  1  cent  per  pound,  and  in  addition  thereto  10  per 
centum  ad  valorem:  Provided,  That  no  article  containing  alcohol,  or  in 
the  preparation  of  which  alcohol  is  used,  shall  be  classified  for  duty 
under  this  paragraph. 

20.  Drugs,  such  as  barks,  beans,  berries,  *  *  *^  buds,  bulbs,  bulbous 
roots,  excrescences,  fruits,  flowers,  dried  fibers,  dried  insects,  grains, 
gums  and  gum  resin,  hei-bs,  leaves,  lichens,  mosses,     *     *     *,  roots,  stems. 

*  *     *,  vegetables,  seeds  (aromatic,  not  garden  seeds),  seeds  of  morbid 
1897    growth,  weeds,     *     ♦     *  .  ;,,iy  of  x\^q  foregoing  which  are  drugs  and  not 

e(lil)le,  but  which  are  advanced  in  value  or  condition  by  refining,  grind- 
ing, or  other  i)rocess,  and  not  specially  provided  for  in  this  Act,  one- 
fourth  of  1  cent  per  pound,  and  in  addition  thereto  10  per  centum  ad 
valorem. 


1909 


SCHEDULE   A CHEMICAL   OILS    AND    PAINTS.  55 

16*.  Drugs,  such  as  barks,  beans,  berries,  *  *  *^  buds,  bulbs,  bulbous 
roots,  excrescences,  fruits,  llowers,  dried  fibers,  dried  insects,  grains, 
gums  and  gum  resin,  herbs,  leaves,  lichens,  mosses,  *  *  *^  roots  and 
1894  ^t^'"^'  *  *  *'  vegetables,  seeds  (aromatic,  not  garden  seeds),  seeds 
of  morbid  growth,  weeds,  *  *  *  ;  any  of  the  foregoing  wliich  are 
not  edible,  but  which  are  advanced  in  value  or  condition  by  refining  or 
grinding,  or  by  other  process  of  manufacture,  and  not  specially  provided 
for  in  this  Act,  10  per  centum  ad  valorem. 

24.  Drugs,  such  as  barks,  beans,  berries,  *  *  *^  buds,  bulbs,  and 
bulbous  roots,  and  excrescences,  such  as  *  *  *^  fruits,  flowers,  dried 
fibers,  grains,  gums  and  gum  resins,  herbs,  leaves,  lichens,  mosses, 
*  *  *,  roots  and  stems,  *  *  *^  vegetables,  seeds  (aromaiic,  not  gar- 
1890  den  seeds),  and  seeds  of  morbid  growth,  weeds,  *  *  *^  and  dried  in- 
sects ;  any  of  the  foregoing  which  are  not  edible,  but  which  have  been 
advanced  in  value  or  condition  by  refining  or  grinding,  or  by  orher  process 
of  manufacture,  and  not  specially  provided  for  in  this  Act,  10  per  centum 
ad  valorem. 

94.  All  barks,  beans,  berries,  *  *  *,  buds,  bulbs,  and  bulbous  roots, 
and  excrescences,  such  as  *  *  *,  fruits,  flowers,  dried  fibers,  grains, 
gums  and  gum  resins,  herbs,  leaves,  lichens,  mosses,  *  *  '■'.  roots  and 
stems,  *  *  *^  vegetables,  seeds  (aromatic,  not  garden  seeds),  and 
1883  seeds  of  morbid  growth,  weeds,  *  *  *,  and  dried  insects ;  any  of  the 
foregoing  which  are  not  edible,  but  which  have  been  advanced  in  value  or 
condition  by  refining  or  grinding,  or  by  other  process  of  manufacture, 
and  not  specially  enumerated  or  provided  for  in  this  Act,  10  per  centum 
ad  valorem. 

DECISIONS  UNDER  THE  ACT  UF  1913. 

Spruce  Gum,  Not  a  Drug. 

Spruce  Gum. — There  being  no  evidence  in  the  record  that  spruce  gum  is  a 
drug,  it  can  not  be  classified  under  either  paragraph  27  or  477. — U.  S.  v. 
Eastern  Drug  Co.  (Ct.  Gust.  Appls.),  T.  D.  36508;  Ab.  38383  reversed. 

"  Spruce  Gum,  Cleaned." — Following  U.  S.  v.  Maine  Central  Railroad  Co.  (7 
Ct.  Cust.  Appls.,  — ;  T.  D.  36427)  spruce  gum  is  not  dutiable  as  a  drug  under 
either  paragraph  27  or  477.— U.  S.  v.  Leavitt  (Ct.  Cust.  Appls.),  T.  D.  36460; 
G.  A.  Ab.  38383  reversed. 

Spruce  gum  is  not  a  drug  as  the  term  is  used  in  paragraph  27  or  477,  and 
lience  is  classifiable  under  neither  of  those  i^aragraphs.  It  is,  then,  relegated 
to  the  residuary  provisions  of  paragraph  385.  The  fact  that  it  has  been 
cleaned  is  not  sufficient  to  make  it  a  manufacture,  and,  so  far  as  shown  by  this 
record,  it  is  dutiable  as  a  nonenumerated  unmanufactured  article  under  para- 
graph 385.— U.  S.  V.  Maine  Central  Railroad  Co.  (Ct.  Cust.  Appls.),  T.  D. 
86427;  G.  A.  Ab.  38383  reversed. 

DECISIONS  UNDER  ACT  OF  1909. 

Brewers'  Pitch,  used  for  lining  beer  containers  to  prevent  the  beer  from 
connng  in  contact  with  the  wood  of  the  keg,  classified  as  resin,  advanced  in 
value  or  condition  under  paragraph  20,  was  claimed  free  of  duty  or  dutiable  at 
p.  Tower  rate  under  numerous  paragraphs.  Protest  overruled. — Ab.  36043  (T.  D. 
34609). 

Carica  Papaya  dutiable  at  the  rate  of  one-fourth  of  1  cent  per  pound  and 
10  per  cent  ad  valorem,  under  paragraph  20. — Dept.  Order    (T.  D.  32614). 

Chinese  Drugs  described  as  Sar  Sum  and  Fook  Lin,  or  Fook  Ling,  and  classi- 
fied as  medicinal  preparations  under  paragraph  65.  were  claimed  to  be  dutiable 
as  drugs  advanced  in  value  or  condition  (par.  20).  Protests  sustained. — Ab. 
25046  (T.  D.  31380). 


56  DIGEST   OF   CUSTOMS   DECISIONS. 

Resinoide  of  Orris  Root. — As  claiiii(««l  liy  lln'  iuipoilers,  an  article  classified 
as  essential  oil  under  paragraph  3,  tariff  act  of  1S!)T,  was  lield  dutiable  under 
paragraph  20  as  a  drug  advanced. 

Tlie  merchandise  is  similar  to  the  resinoide  of  orris  root  passed  upon  by  the 
board  in  Abstract  decision  5495  (T.  D.  26218).  The  decision  thus  referred  to 
followed  G.  A.  5972  (T.  D.  26181)  on  similar  merchandise.  In  this  case,  however, 
the  uncontradicted  testimony  of  protestants  shows  that  the  merchandise  under 
consideration  is  natural  tree  gum  washed  in  a  petroleum  solvent,  and  the  oflicial 
chemist  who  analyzed  a  sample  of  it  reports  that  it  is  "  a  saponifiable  aromatic 
resin  prepared  prohal)ly  from  storax  or  similar  resins,"  whereas  the  article 
covered  by  G.  A.  5972  (supra)  was  held  to  be  the  extracted  odor  of  the  oil  of 
the  root  of  the  orris  plant,  an  (>ssential  oil  the  result  in  whole  or  in  part  of  a 
process  of  distillation.— Ab.  22967  (T.  D.  30491). 

Ping  Pin. — Merchandise  described  as  ping  pin  and  classified  as  a  medicinal 
preparation  was  held  dutiable  as  a  drug  advanced  in  value  under  paragraph 
20.     Protest  sustained.— Ab.  24724   (T.  D.  31255). 

Sirup  of  Rliamnus,  Kxtract  of  Gentian  and  Extract  of  Taraxacum  are  not 
natural  drugs  such  as  those  that  are  enumerated  in  paragraph  20,  but  are  medi- 
cines artificially  produced  and  ready  for  use.  They  are  medicinal  preparations 
within  the  intention  of  paragraph  65  and  are  dutiable  thereunder. — Lehn  &  Fink 
V.  U.  S.  (Ct.  Oust.  Appls.),  T.  D.  83522;  (G.  A.  7421)  T.  D.  33118  afiirraed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Chrysarobin  is  dutiable  at  the  rate  of  one-fourth  of  1  cent  per  pound  and  10 
per  cent  ad  valorem  as  a  drug  under  paragraph  20,  and  not  at  25  per  cent 
ad  valorem  under  paragraph  68  as  a  medicinal  preparation.  Levi  v.  U.  S.  (T.  D. 
26396),  reversing  G.  A.  5G0S  (T.  D.  25.3.56),  followed.— T.  D.  26591   (G.  A.  6102). 

Papaw  Milk  or  Carica  Papaya. — The  juice  of  the  pa  paw  melon,  which,  after 
having  been  dried,  is  reduced  to  a  powder  of  a  cream  or  grayish  white  color  and 
is  sometimes  called  "  carica  papaya,"  is  dutiable  at  one-fourth  of  a  cent  per 
pound  and  10  per  cent  ad  valorem  under  paragraph  20,  as  held  by  United  States 
Circuit  Court  for  the  Southern  District  of  New  York  on  May  11,  1901,  in  the 
suit  of  the  American  Ferment  Co. ;  G.  A.  4474  being  reversed. — T.  D.  23178 
(G.  A.  4964). 

Quassia  Cut.— An  article  classified  as  a  drug  advanced  under  paragraph  20 
was  claimed  to  be  free  of  duty  as  a  crude  drug  (par.  548)  or  dutiable  as  waste 
(par.  463). 

The  article  is  not  waste.  It  is  the  resultant  product  of  cutting  the  crude 
quassia  wood.  As  to  its  use,  it  does  not  differ  from  the  use  to  which  the  crude 
quassia  wood  is  put.  In  our  opinion  the  merchandise  is  not  in  a  crude  state,  but 
advanced  in  value  or  condition.— Ab.  22572  (T.  D.  30273). 

Sandalwood  Chips,  the  waste  produced  in  felling  the  tree,  which  are  chiefly 
used  in  the  distillation  of  oil  of  sandalwood,  found  to  be  a  crude  nonedible  drug 
and  therefore  free  of  duty  under  paragraph  548,  and  not  dutiable  at  20  per  cent 
ad  valorem  as  "  wood,  unmanufactured,"  under  the  provisions  of  paragrajth  198. 
G.  A.  4845  (T.  D.  22755)  noted;  G.  A.  1086  (T.  D.  12314)  overruled.— T.  D. 
26284  (G.  A.  6014). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Ester  Gum  is  dutiable  as  guiu  and  not  as  a  uoueuumerated  article. — T.  D. 
18090  (G.  A.  3892). 


SCHEDULE    A CHEMICAL   OILS    AND    PAINTS.  57 

Ground  Orris  Root  is  dutiable  as  a  drug  and  not  as  perfunieiy. — T.  D. 
17176  (G.  A.  3493). 

AVhite  Shellac  in  Rolls  is  dutiable  as  a  drug  and  a  gum  and  not  free  as  lac 
dye.— T.  D.  15845  (G.  A.  2945). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Powdered  "  Carica  Papaya "  or  Vegetable  Pepsin. — Papain,  vegetable 
pepsin,  or  "  carica  papaya,"  is  a  medicinal  preparation  in  the  prepai-ation  of 
which  alcohol  is  used.— T.  D.  13581  (G.  A.  1853). 

Finger  Orris  Root. — Orris  root  which  has  been  prepared,  cut  into  lengths, 
and  the  surface  made  smooth  for  infants  to  bite  upon  when  teething  is  advanced 
in  value  or  condition.— T.  D.  12661  (G.  A.  1310). 

1913  28.  Ergot,  10  cents  per  pound. 

1909  562.  Ergot.     (Free.) 

1897  551.  Ergot.     (Free.) 

1894  473.  Ergot.     (Free.) 

1890  503.  Ergot.     (Free.) 

1883  534.  Ergot.     (Free.) 


1913 


1897 


29.  Ethers :  Sulphuric,  4  cents  per  pound ;  amy!  nitrite,  20  per  centum 
ad  valorem ;  amyl  acetate  and  ethyl  acetate  or  acetic  ether,  5  cents  per 
pound ;  ethyl  chloride,  20  per  centum  ad  valorem ;  ethers  and  esters  of 
all  kinds  not  specially  provided  for  in  this  section,  20  per  centum  ad 
valorem :  Provided,  That  no  article  containing  more  than  10  per  centum 
of  alcohol  shall  be  classified  for  duty  under  this  paragraph. 

21.  Ethers:    Sulphuric,   8   cents   per   pound;    spirits   of   nitrous  ethei", 

20  cents  per  pound  ;     *     *     *     ethers  of  all  kinds  not  specially  provided 

1909     for  in  this  section,  50  cents  per  pound  ;  ethyl  chloride,  30  per  centum  ad 

valorem :  Provided,  That  no  article  of  this  paragraph  shall  pay  a  less 

rate  of  duty  than  25  per  centum  ad  valorem. 

21.  Ethers:  Sulphuric,  40  cents  per  pound;  spirits  of  nitrous  ether, 
25  cents  per  pound ;  *  *  *  ethers  of  all  kinds  not  specially  provided 
for  in  this  Act,  $1  per  pound :  Provided,  That  no  article  of  this  para- 
graph shall  pay  a  less  rate  of  duty  than  25  per  centum  ad  valorem. 

17.  Ethers,    sulphuric,   40  cents  per   pound ;    spirits   of   nitrous   ether, 
1894    25  cents  per  pound ;     *     *     *     ether  of  all  kinds  not  specially  provided 
for  in  this  Act,  $1  per  pound. 

25.  Ethers,   sulphuric,   40  cents  per   pound ;    spirits  of   nitrous   ether, 
1890    25   cents   per   pound ;     *     *     *     ethers   of   all    kinds    not   specially   pro- 
vided for  in  this  Act,  $1  per  pound. 

1106.  Ether,  sulphuric,  50  cents  per  pound. 
110.  Ether,  nitrous,  spirits  of,  30  cents  per  pound. 
116.  Ethers  of  all  kinds,  not  specially  enumerated  or  provided  for  in 
this  Act,  $1  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Amyl  Acetate. — Protests  overruled  as  to  amyl  acetate  assessed  as  fruit  ether 
under  paragraph  21.— Ab.  33067  (T.  D.  33644). 

Ethyl  Chloride. — Liquid  imported  in  small  glass  tubes  shown  by  analysis 
to  be  99.85  per  cent  of  ethyl  chloride  and  fifteen  one-hundredths  of  1  per  cent 
of  parfumstoffe  held  to  be  ethyl  chloride,  subject  to  duty  at  the  rate  of  30  per 
cent  ad  valorem  under  the  provisions  of  paragraph  21  of  the  tariff  act  of 
1909  or  at  20  per  cent  ad  valorem  under  paragraph  29  of  the  tariff  act  of 
1913.— T.  D.  35026   (G.  A.  7658). 


58  DIGEST   OF   CUSTOMS    DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Amyl  Acetate. — Pure  aniyl  jicetnte  is  a  ^ruit  other  and  dutiable  as  such 
uiuk'r  parafii-aph  21.— T.  I).  Ii;>t04  (G.  A.  5712). 

Ether  or  Ethyl  Chloride  Preparations  and  Their  Autospray  Coverings. — 
Jltlur  or  ottiyl  chloride  with  .small  percentages  of  menthol  oil  sinapis  (or  mus- 
taril),  cocaine,  eucaine,  iodine,  etc.,  dis.solved  therein,  and  which  are  used 
as  medicinal  preparations,  is  dutiable  at  $1  per  pound  (or  at  not  less  than 
25  per  cent  ad  valorem),  under  the  provisions  of  paragraph  21,  and  not  as 
medicinal  preparations  under  paragraphs  67  and  68. — T.  D.  22841  (G.  A.  4874). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Ether  Acetic  is  dutiable  at  $1  a  pound.  It  is  not  a  fruit  ether. — T.  D.  i;}308 
(G.  A.   1GS3). 

30.  Extracts  and  decoctions  of  nutgalls.   Persian   berries,   sumac,   log- 
wood, and  other  dyewoods,  and  all  extracts  of  vegetable  origin  suitable 
1913     for  dyeing,  coloring,  or  staining,  not  specially  provided  for  in  this  .sec- 
tion ;  all  tlie  foregoing  not  containing  alcohol  and  not  medicinal,  three- 
eighths  of  1  cent  per  pountl. 

22.  Extracts  and  decoctions  of  logwood  and  other  dyewoods,  and  ex- 
tracts of  bark,   such  as  are   commonly   used   for   dyeing     *     *     *,     not 
specially  provided  for  in  this  section,  seven-eighths  of  1  cent  per  i)ound ; 
extract  of  nutgalls,  aqueous,  one-fourth  of  1  cent  per  pound  and  It)  per 
-lonq     t'ontum  ad  valorem  ;  extract  of  I'ersian  berries,  20  per  centum  ad  valorem; 

*  *  *  extracts  of  sumac,  *  *  *  not  specially  provided  for  in 
this  section,  five-eighths  of  1  cent  per  pound;  all  extracts  of  vegetable 
origin  suitable  for  dyeing,  col(»ring,  staining,  or  tanning,  not  containing 
alcohol  and  not  medicinal,  and  not  specially  provided  for  in  this  section, 
15  per  centum  ad  valoreu). 

22.  Extracts  and   decoctions  of  logwood  and  other  dyewoods,   and  ex- 
tracts of  barks,  such  as  are  commonly  used  for  dyeing     *■     *     *^     not 
1897     sju'cially  provided  for  in   this  Act,  seven-eighths  of  1  cent  per  pound  ; 

*  *  *  extracts  of  sumac,  *  *  *  ^■^Ql  specially  provided  for  in  this 
Act,  five-eighths  of  1  cent  per  pound. 

18.  Extracts  and  decoctions  of  logwood  and  other  dyewoods,  extract 
of  sumac,  and  extracts  of  barks,  .such  as  are  commonly  used  for  dyeing 

*  *  *  not  specially  i)rovi(led  for  in  this  Act,  *  *  *  j^q  pjij.  (,,^j^. 
tuni  ad  valorem. 

26.  Extracts  and  decoctions  of  logwood  and  other  dyewoods,   extract 
1890     **'  sumac,  and  extracts  of  barks,  such  as  are  commonly  used  for  dyeing 

*  *  "  not  sjiecially  provided  for  in  this  Act,  seven-eighths  of  1  cent 
per  pomid  ;     *     *     * 

111.  *     *     *     sumac  extract,  20  per  centum  ad  valorem. 
84.  Logwood  and  other  dyewoods,  extracts  and  decoctions  of,  10  per 
cculuni  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Cutch. — Acacia  catechu  cutch  (or  the  "A.  C.  L."  cutch)  and  the  mangrove 
hark  cutches,  known  as  "  B.  S.  L."  cutch  and  "  block  "  cutch,  used  chietly  for 
dyeing,  are  dutiable  at  the  rate  of  three-eighths  of  1  cent  per  pound  under 
paragraph  30,  and  other  forms  of  mangrove  hark  cutch,  which  are  used  chiefly 
for  tanning,  are  free  of  duty  under  paragraph  624. — Dept.  Order  (T.  D.  36180). 

Mangrove  Extract. — Mangrove  bark  classified  under  paragraph  30,  as  an 
extract  of  vegetable  origin  suitable  for  dyeing,  was  held  entitled  to  free  entry 
as  tanning  matei'ial  (par.  624). — Ah.  38085. 


1894 


I 


SCHEDULE   A CHEMICAL  OILS   AND   PAINTS.  59 

DECISIONS  UNDER  THE  ACT  OF  1897. 

liarberry  Juice  used  as  leather  dressing,  which  was  chissified  as  an  un- 
eiiumerated  manufacture  under  section  6,  was  claimed  to  be  dutiable  as  an  ex- 
tract of  dyewood  under  paragraph  22.  Protest  sustained.— Ab.  22S36  (T.  D. 
80410). 

Extract  of  Divi-divi  not  free  under  i)aragraph  546,  but  dutiable  under  para- 
gi-aph  22,  at  seven-eighths  of  1  cent  per  pound. — T.  D.  21261  ( G.  A.  4453 ) . 

Extract  of  Niitgalls.— Extract  of  nutgalls  is  not  dutiable  under  paragraph  1 
as  tannic  acid  or  tannin,  either  directly  or  by  similittfde. 

Extract  of  nutgalls,  though  containing  tannin  as  a  component  part,  is  not 
"  similar  in  material  "  to  tannin,  so  as  to  be  dutiable  at  the  rate  applicable  to 
the  latter  article,  under  the  similitude  clause  in  section  7,  providing  that  un- 
enumerated  articles  shall  pay  duty  at  the  rate  applicable  to  the  enumerated 
articles  to  which  they  are  "  similar  in  material,  quality,  texture,  or  the  use." 

A  settled  practice  of  the  Treasury  Department  for  many  years,  where  origi- 
nally there  might  have  been  a  doubt,  affords  a  rule  of  statutory  construction 
of  the  highest  authority;  and  a  long-continued  construction  given  certain 
phraseology  in  several  acts  may  be  considered  as  accepted  by  Congress  in  re- 
onactlng  the  same  provision  in  subsequent  laws. — U.  S.  v.  Proctor  (C.  C.  A.), 
T.  D.  27115>  T.  D.  26544  (C.  C.)  aflirmed,  and  T.  D.  24395  (G.  A.  5333)  re- 
versed. 

Persian  Berry  extract  is  dutiable  as  an  unenumerated  manufactured  article 
under  section  6,  rather  than  as  a  color  under  paragraph  58,  or  by  similitude 
either  to  berries  advanced  in  value  under  paragraph  20,  or  to  the  "  extracts  and 
decoctions  of  logwood  and  other  dyewoods,  and  extracts  of  barks,  such  as  are 
connnonly  used  for  dyeing  or  tanning,"  which  are  enumerated  in  paragraph 
22.— U.  S.  V.  Berlin  Aniline  Works  (C.  C),  T.  D.  28280;  Ab.  12160  (T.  D.  27493) 
afhrnied. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Extract  of  Logwood  mordanted  with  a  salt  of  chromium  for  printing  colors 
on  cotton  fabrics  (being  a  mechanical  mixture  of  the  extract  and  salt  and 
not  a  chemical  compound)  is  dutiable  under  this  paragraph  and  not  as  a  chemi- 
cal compound.— Keller  &  Co.  v.  U.  S.  (C.  C),  90  Fed.  Rep.,  274,  affirming  T.  D. 
11074  (G.  A.  517). 

Primuline  Buif  (a  compound  of  a  preparation  of  quercitron,  black  oak  bark, 
80  per  cent,  and  alizarine,  a  preparation  of  coal  tar,  20  per  cent)  is  dutiable 
under  this  paragraph  and  not  as  a  coal-tar  dye.— In  re  Matheson  (C.  C),  54 
Fed.  Rep.,  492,  affirming  T.  D.  11982  (G.  A.  895)— T.  D.  13860. 

Sanguin,  a  juice  product  or  decoction  of  the  fruit  of  the  barberry  or  ber- 
berry, possessing  tinctorial  qualities  for  dyeing  leather,  is  similar  in  the  use 
to  which  it  may  be  applied  to  extract  of  dyewood.— T.  D.  12537  (G.  A.  1221). 

DECISIONS  UNDER  THE  ACT  OF  1883. 
Persian  Berry  Extract. — Carmine  or  Persian  berry  extract  assessed  as  .-i 
nonenumerated  article.  The  importer  claimed  that  it  was  dutiable  under 
paragraph  84,  fixing  the  rate  on  "  logwood  or  dyewoods,  etc.,"  or  under  para- 
graph 94  as  bearing  a  similitude  to  barks,  berries,  etc.  The  classification  sus- 
tained.— Sykes  v.  Magone,  38  Fed.  Rep.,  494. 

31.  Extract  of  chlorophyll,  15  per  centum  ad  valorem  ;  saffron  and  saf- 
flower,  and  extract  of,  and  safl'ron  cake,  10  per  centum  ad  valorem  :  Pro- 
vided,  That  no  article  containing  alcohol  shall  be  classified  for  duty  under 
this  paragraph. 


60  DIGEST   OF   CUSTOMS   DECISIONS. 


1909 


{ 


22.  *     *     *     ( 'liloropliyll,  20  per  ciMituiii  ;ul  vMlorcni. 

GG3.  Saffron  ami  salllowiT,  and  extract  of,  and  saft'ron  cake.     (Free.) 


1897  G51.  Saffron  and  safflower,  and  extract  of,  and  saffron  cake.  (Free.) 

1894  605.  Saffron  and  safflower,  and  extract  of,  and  saffron  cake.  (Free.) 

1890  6i>4.  Saffron  and  safflower,  and  extract  of.  and  saffron  cake.  (Free.) 

1883  586.  Saffron  and  safflower,  and  extract  of,  and  saffron  cake.  (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Chlorophyll,  usrd  fur  stainin.u  foods!  ulTs  and  essential  oils,  is  not  dntiable 
as  a  color  uniler  paragraph  58,  but  as  an  unenunierated  manufactured  article 
under  section  6.— U.  S.  v.  Magnus  (C.  C),  T.  D.  28719;  T.  D.  28018  (G.  A. 
65G0)  afflnued. 

Saffron  Substitute. — The  article  in  controversy,  which  was  classified  under 
paragraph  58  as  a  color,  was  claimed  to  be  free  of  duty  under  paragraph  651, 
relating  to  saffron,  etc.  The  appraiser  reported  that  the  material  consisted  of 
"  zafferano  surrogatl,  saffron  substitute,  a  coloring  matter  used  in  place  of 
saffron  in  coloring  soups  and  other  edibles,  prepared  after  Italian  methods." 
Chemical  analysis  showed  it  to  consist  of  mixed  colors  containing  coal-tar  color 
rot  made  from  alizarin  or  anthracene.  Assessment  aHh-nuHl. — Ab.  19010  (T.  D. 
29031). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

E.xtraot  of  Safflower. — "The  article  is  a  mixture  of  the  two  yellow  coloring 
matters  from  the  safflower  of  the  Carthnmiis  tinctoritis,  constituting  an  extract 
of  safflower." 

We  find  that  tlie  morcliandise  is  an  extract  of  safflower.  and  sustain  the 
claim  that  it  is  exempt  from  duty  under  paragraph  G0.">. — T.  D.  1GS41  (G.  A. 
3360). 

-_.-         32.  Formaldehyde  solution  containing  not  more  than  40  per  centum  of 
formaldehyde,  or  formaline,  1  cent  per  pound. 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumex'ated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Formaldehyde  is  (with  the  bottles  containing  it)  dutiable  as  a  chemical 
compound.— T.  D.  22110   (G.  A.  4683). 

1913  33.  Fusel  oil,  or  amylic  alcohol,  one-fourth  cent  per  pound. 

1909  36.  Fusel  oil,  or  amylic  alcohol,  one-fourth  of  1  cent  per  pound. 

1897  38.  Fusel  oil,  or  amylic  alcohol,  one-fourth  of  1  cent  per  pound. 

1894  30.  Fusel  oil,  or  amylic  alcohol,  10  per  centum  ad  valorem. 

1890  42.  Fusel  oil.  or  amylic  alcohol.  10  per  centum  ad  valorem. 

1883  112.  Amylic  alcohol,  or  fusel  oil,  10  per  centum  ad  valorem. 

34.  Gelatin,  glue,  and  glue  size,  valued  not  above  10  cents  per  pound. 
1  cent  per  pound ;  valued  above  10  cents  per  pound  and  not  above  25 
cents  per  pound,  15  per  .'entum  ad  valorem;  valued  above  25  cents  per 
pound,  25  per  centum  ad  valorem;  manufactures  of  gelatin  or  manufac- 
tures of  which  gelatin  is  the  component  material  of  chief  value,  25  per 
centum  ad  valorem;  isingla.ss  and  prepared  fish  sounds,  25  per  centum  ad 
valorem ;  agar-agar,  20  per  centum  ad  valorem. 


1909 


1897^ 


1894 


1890 


1883 


SCHEDULE    A CHEMICAL   OILS    AND   PAINTS.  61 

23.  Gelatin,  iilue,  isinglass  or  fish  glue,  including  agar-agar  or  Jap- 
anese isinglass,  and  all  fish  bladders  and  fish  sounds  other  than  crude  or 
dried  or  salted  for  preservation  only,  valued  at  not  above  10  cents  per 
pound,  2i  cents  pvv  pound  ;  valued  at  above  10  cents  per  pound  and  not 
above  35  cents  per  pound,  25  per  centum  ad  valorem ;  valued  above  35 
cents  per  pound,  15  cents  per  pound  and  20  per  centinn  ad  valorem ;  gel- 
atin in  sheets,  emulsions,  and  all  manufactures  of  gelatin,  or  of  which 
gelatin  is  the  component  material  of  chief  value,  not  specifically  pro- 
vided for  in  this  section,  35  per  centum  ad  valorem ;  glue  size,  25  per 
centum  ad  valorem. 

23.  Gelatin,  glue,  isinglass,  or  fish  glue,  and  prepared  fish  bladders  or 
fish  sounds,  valued  at  not  above  10  cents  per  pound.  2*  cents  per  pound; 
valued  at  above  10  cents  per  pound  and  not  above  35  cents  per  i)ound, 
25  per  centum  ad  valorem ;  valued  above  35  cents  per  pound,  15  cents  per 
pound  and  20  per  centum  ad  valorem. 

450.  *     *     *     niiinufactures       of     *     *     *     gelatin,     *     *     *     or       of 
which  these  substances  or  either  of  them  is  the  component  material  of 
chief   value,    not    specially    provided    for    in    this    act,     *     *     *     35   per 
,  centum  ad  valorem. 

19.  Gelatine,  glue,  isinglass  or  fish  glue,  and  prepared  fish  bladders  or 
fish  sounds,  25  per  centum  ad  valoi'em. 

3.54.  Manufactures  of  *  *  *  gelatin  *  *  *  or  of  which  these 
substances  or  either  of  them  is  the  component  material  of  chief  value, 
not  specially  provided  for  in  this  act,  *  *  *  35  per  centum  ad 
valorem. 

27.  Gelatine,  glue,  and  isinglass  or  fish-glue,  valued  at  not  above  7  cents 
per  pound,  li  cents  per  pound  ;  valued  at  above  7  cents  per  pound  and  not 
above  30  cents  per  pound,  25  per  centum  ad  valorem ;  valued  at  above  30 
cents  per  pound,  30  per  centum  ad  valorem. 

1.  Glue,  20  per  centum  ad  valorem. 

3.  Gelatine,  and  all  similar  preparations,  30  per  centum  ad  valorem. 

6.  Fish-glue  or  isinglass,  25  per  centum  ad  valorem. 
l      515.  Fish  sounds  or  fish  bladders.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Cellophane. — Merchandise  variously  described  as  cellophane,  flexoloid.  dia- 
mantine,  and  brilliantine,  used  as  a  substitute  for  thin  gelatin  sheets  in  wi-ap- 
ping  candy  and  cantly  boxes,  and  to  some  extent  as  the  transparent  part  of 
patent  envelopes,  classified  by  similitude  as  a  manufacture  of  gelatin  at  25 
per  cent  under  paragraph  34,  is  held  dutiable  as  a  nonenumerated  manufac- 
tured article.— Ab.  38805. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

The  merchandise  is  thin  sheets  of  cellulose,  variously  described  as  cellophane, 
flexoloid,  diamantine,  and  brilliantine,  and  is  used  as  a  substitute  for  thin 
gelatin  sheets  in  wrapping  candy  and  candy  boxes,  and  to  some  extent  as  the 
transparent  part  of  patent  envelopes. 

The  issue  narrows  down  to  the  question  of  similitude  of  use.  There  is  no 
serious  contention  that  it  is  similar  in  material,  quality,  and  texture. 

We  hold  it  dutiable  as  a  nonenumerated  manufactured  article. — Ab.  37423. 

Gelatin  in  "  Sheets." — To  determine  what  is  a  "sheet"  in  a  given  case,  the 
particular  facts  of  that  case  are  to  be  considei-ed  ;  and  the  facts  here  showing 
the  merchandise  to  be  edible  gelatin  with  irregular  edges  and  uneven  surfaces 
do  not  make  it  clear  that  the  article  is  properly  classifiable  as  sheets  of 
gelatin.  The  doubt  must  be  resolved  in  favor  of  the  importer  and  the  goods 
are  dutiable  as  gelatin  under  paragraph  23. — American  Express  Co.  v.  U.  S. 
(Ct.  Cust.  Appls.),  T.  D.  33121;  (G.  A.  7320)  T.  D.  32223  reversed. 


G2  DIGEST   OF   CUSTOMS   DECISIONS. 

Sturgeon  Spiiio.  'I'lic  iiH'nliaiidisi'  lien'  was  rlassituvl  at  the  rate  of  15 
cents  per  pound  and  120  i)er  cent  ad  valorem  under  paragraph  23  as  isinglass 
by  siniiiitude. 

The  importer  claims  uudei-  i)nva,i:ra|)li  '2~',i,  wiiicli  covers  dried  fish.  He  tes- 
tifies thai  il  is  I  lie  sjiine  of  the  stur.ueon,  and  is  eaten  as  a  Russian  food,  lilce 
macaroni. 

From  tliis  similarity  of  origin,  giving  added  probability  to  the  similarity  of 
use  indicated  in  the  testimony,  it  would  seem  that  the  collector  was  probably 
justified  in  invoking  the  similitude  clause  to  bring  this  substance  under  para- 
graph 23.— Ab.  37352. 

DECISIONS  UNDER  THE  ACT  OF  1S97. 

Asar-agar  or  Japanese  Isinglass,  manufactured  from  a  seaweed  found  in 
.fapaiiese  waters  Ijy  processes  of  boiling,  filtering,  freezing,  etc.,  whereby  it  loses 
its  fibrous  qualities  and  becomes  .soluble  in  water,  and  which  in  its  use  and 
.somewhat  in  its  material  and  texture  resembles  the  isinglass  of  connnerce.  is 
dutiable,  by  similitude,  at  the  rates  applicable  to  "  isingla.ss  or  fish  glue,"  under 
paragraph  23,  and  not  as  a  prepared  vegetable,  at  40  per  cent  ad  valorem,  under 
paragraph  241.— T.  D.  24053  (G.  A.  5228). 

Licinid  Albumen  is  dutiable  under  this  paragraph. — Sonoma  Co.  v.  U.  S., 
123  Fed.  Rep..  090,  anirming  T.  D.  20211  (G.  A.  4205). 

Prepared  Fish  Sounds. — Fish  sounds  invoiced  at  from  25  to  35  ceuts  per 
pound,  that  liave  been  split,  cleaned,  dried,  and  otherwise  treated,  and  are  used 
entirely  for  food,  are  subject  to  classification  under  paragraph  23  as  "prepared 
tish  .sounds,"  and  not  under  paragraph  49G  relating  to  "  fisli  sounds,  crude,  dried 
or  salted  for  preservation  only,  and  uinuanufactured." — U.  S.  v.  Bestard  (D.  C), 
T.  D.  2S234;  Ab.  n()04  (T.  D.  27409)  reversed. 

DECISIONS   UNDER   THE   ACT   OF   1883. 

islcachcd  Lsinglass  from  Fish  Bladders. — Isinglass  made  from  fish  bladd(;rs 
by  the  process  of  splitting,  llattening.  washing,  bleaching,  and  drying  is  dutitible 
as  isinglass.- T.  D.  10785  (G.  A.  338). 

,q-,n        ^«'>-  (ilyceriu.  crude,   not   purified,  1  cent  per  pound;   refined,  2  cents 
per  pound. 

lOrtQ         -■!•  Glycerin,    crude,   not   purifi(>d,   1    cent   per   pound;    refined,   3   cents 
jier  i)Ound. 

..„„_        24.  GlyciTin,   crude,   not  purified,   1  cent  per   pound;    refined,  3  cents 
per  pound. 

,QqA        20.  Glycerine,  crude,  not  purified,  1  cent  per  pound;   refined,  3  cents 
per  pound. 

..„__        28.  Glycerine,  crude,  not  purified,  IJ  cents  per  pound;  refined,  4§  cents 
l)er  pound. 

f       4.  Gi;  cerine,  crude,  brown,  or  yellow,  of  the  specific  gravity  of  one  and 
twenty-five  hundredths,  or  less,  at  a  temperature  of  sixty  degrees  Fahren- 
heit, not  purified  b;.  refining  or  distilling.  2  cents  per  pound. 
5.  Glycerine,  I'efined,  5  cents  per  pound. 


1883^ 


iifi.  (!ums-   Amber,  and  ;imberoid  unmanufactured,  or  crude  gum,  not 

1913     •'^P^'^'i^l'y  provided  for  in  this  section,  $1  per  pound;  arabic,  or  Senegal, 

one-half   cent   per   i)ound ;    camphor,   crude,   natural,   1    cent   i>er   pouud; 

camijhor,  refined  and  synthetic,  5  cents  per  pound;  chicle,  crude,  15  cunts 


1913 


SCHEDULE    A CHEMICAL   OILS    AND   PAINTS.  63 

per  pound;  refined  or  advanced  in  value  l\v  dryinii,  straining,  or  any  other 
process  or  treatment  whatever  beyond  that  essential  to  the  proper  i)ack- 
ing,  20  cents  per  pound ;  dextrine,  made  from  potato  starch  or  i^otato 
flour,  li  cents  per  pound ;  dextrine,  not  otherwise  provided  for,  burnt 
starch  or  British  gum,  dextrine  substitutes,  and  soluble  or  chemically 
treated  starch,  three-fourths  of  1  cent  per  pound. 

12.  Camphor,  refined,  and  synthetic  camphor,  6  cents  per  pound. 
"0.  Chicle,  10  cents  per  pound. 

2'.)7.  Dextrine,  dextrine  substitutes,  soluble  starch  or  chemically  treated 
1909  \  starch,  burnt  .starch,  gum  substitute,  or  Briti.sh  gum,  1^  cents  per  pound. 
4SS.  Amber,   and   amberoid   unmanufactured,   or   crude   gum     *     *     *. 
(Free.) 
527.  Camphor,  crude,  natural.     (Free.) 

12.  Camphor,  refined,  6  cents  per  pound. 
30.  Chicle,  10  cents  per  pound. 

28G.  Dextrine,  burnt  starch,  gum  substitute,  or  British  gum,  2  cents 
per  pound. 

470.  Amber,  and  amberoid  unmanufactured,  or  crude  gum.     (Free.) 
515.  Camphor,  crude.     (Free.) 

lOi.  Camphor,  refined,  10  per  centum  ad  valorem. 

233.  Dextrine,  burnt  starch,  gum  substitute,  or  British  gum,  1*  cents 
per  pound. 

369.  Amber,  and  amberoid  unmanufactured,  or  crude  gum.     (Free.) 
429.  Camphor,  crude.      (Free.) 

15.  Camphor,  refined,  4  cents  per  pound. 

324.  Dextrine,  burnt  starch,  gum  substitute,  or  British  gum,  IJ  cents 
per  pound. 

479.  Amber,  mimanufactured,  or  crude  gum.     (Free.) 
527.  Camphor,  crude.     (Free.) 

15.  Camphor,  refined,  5  cents  per  pound. 

19.  Dextrine,  burnt  starch,  gum  substitute,  or  British  gum,  1  cent  per 
pound. 

523.  Camphor,  crude.      (Free.) 
,      640.  Amber     *     *     *     gum.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Chicle,  Desiccated,  the  sap  having  been  drawn  from  the  tree  and  coagulated 
by  artificial  heat  into  hard  chunks  in  Mexico,  shipped  to  Canada  and  there 
ground  and  dried,  the  grinding  and  drying  bearing  no  relation  to  transportation 
snd  being  a  process  in  the  manufacture  of  chewing  gum.  known  conuuercially  as 
desiccated  chicle,  is  dutiable  under  paragraph  36  as  chicle  "  advanced  in  value 
by  drying,  straining,  or  any  other  process  or  treatment  whatever  beyond  that 
essential  to  the  proper  packing,"  and  not  as  "  chicle,  crude."  United  States  v. 
Sheldon  &  Co.  (2  Ct.  Cust.  Appls.,  485;  T.  D.  32245)  distinguished.— Sheldon  v. 
U.  S.  (Ct.  Cust.  Appls.).  T.  D.  37123;  (G.  A.  7984)  T.  D.  36788  afiirmed. 

Soluble  or  Chemically  Treated  Starch. — Potato  starch  which  has  been 
chemically  treated  so  that  it  is  in  part  soluble  in  hot  water,  and  which  is  known 
as  soluble  starch,  although  a  portion  of  it  is  insoluble,  is  dutiable  ;uider  the 
provision  in  paragraph  36,  for  "  soluble  or  chemically  treated  starch,"  and  not 
under  paragraph  234  as  "starch  made  from  potatoes." — T.  D.  34906  (G.  A. 
7633). 

DECISIONS   UNDER  THE  ACT   OF   1909. 

Amberoid. — Refuse  pieces  of  amber  melted  and  molded  into  shapes  to  be 
used  lor  making  mouthpieces  for  pipes  and  cigar  holders  are  free  of  duty  as 
amberoid  under  paragraph  488 —T.  D.  31741  (G.  A.  7244). 


1897  < 


1894  < 


1890  < 


1883< 


64  DIGEST   OF   CUSTOMS   DECISIONS. 

Tragantine. — The  appraiser  reports  the  article  to  l)e  a  mixture  of  chemical 
starch  and  magnesia,  and  an  analysis  shows  the  merchandise  to  be  a  modified 
starch,  containing  11  per  cent  of  dextrin  and  dextrose  and  1.46  per  cent  of 
insoluble  vegetable  matter.  In  our  opinion  the  article  properly  falls  under 
paragraph  297  as  a  "  chemically  treated  starch,"  and  we  so  hold. — Ab.  25803 
(T.  D.  31075). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Camphor  was  imported  from  the  island  of  Formosa  and  was  shown  to  have 
been  subjected  to  a  new  process,  which  resulted  in  making  it  slightly  more  pure 
than  the  ordinary  crude  camphor,  the  difference  between  the  two  being  a  little 
over  one-third  of  1  per  cent  in  nonvolatile  residue.  Held,  that  such  difference 
was  too  trifling  to  justify  the  classification  of  one  article  as  crude  and  the  other 
as  refined,  and  that  under  the  testimony  the  importation  was  entitle<l  to  free 
entry  as  crude  camphor  under  paragraph  515. — ^T.  D.  24101  (G.  A.  5243). 

White  Dextrin. — A  starch  product  known  as  white  dextrin,  which  is  techni- 
cally neither  dextrin  nor  starch,  but  is  commercially  known  as  dextrin,  is 
dutiable  under  paragraph  286  as  "dextrine,"  and  not  under  paragraph  285  as 
"  starch."— Morningstar  v.  U.  S.  (C.  C),  T.  D.  28.578;  T.  D.  2G011  (G.  A.  5912) 
and  T.  D.  28073  (G.  A.  6.576)  affirmed. 

Raw  Amber. — Pieces  of  amber,  varying  in  length  from  about  IJ  to  6  inches 
not  further  manufactured  than  cut  into  pieces,  and  sawed  and  smoothed  on  one 
side  for  the  purpose  of  testing  their  quality,  and  which  are  intended  to  be  used 
for  the  manufacture  of  cigar  holders  and  mouthpieces  for  pipes,  are  free  of 
duty  as  amber  unmanufactured,  under  paragraph  470,  and  are  not  dutiable 
as  manufactures  of  amber  under  paragraph  448.  U.  S.  v.  Hahn  (91  Fed.  Kep., 
755),  aflirming  In  re  Hahn  (G.  A.  4069)  ;  In  re  Hahn  (G.  A.  50.53)  followed.— 
T.  D.  23957   (G.  A.  5198). 

Soluble  Potato  Starch. — So-called  soluble  or  thin  boiling  starch,  consisting 
of  potato  starch  somewhat  modified  by  the  action  of  acids  or  alkalies  to  increase 
its  solubility,  the  starch  granules  not  having  been  essentially  altered  by  the 
ti'eatment,  and  which  is  bought  and  sold  as  soluble  starch,  is  dutiable  as 
"starch"  under  paragraph  285  and  not  by  similitude  at  the  rate  applicable  to 
"dextrine"  under  paragraph  280.— T.  D.  26094  (G.  A.  5947). 

Synthetic  Camphor,  though  in  a  sense  a  chemical  compound,  is  not  dutiable 
as  such,  but  is  subject  to  the  same  classification  as  natural  camphor ;  and  a 
grade  of  synthetic  which  resembles  crude  more  than  refined  natural  camphor 
is  subject  to  classification  as  "  camphor,  crude,"  under  paragraph  515  rather  than 
as  "camphor,  refined,"  under  paragraph  12. — U.  S.  v.  Schering  (C.  C.  A.),  T.  D. 
29077;  T.  D.  28.576  (C.  C),  T.  D.  26995  (G.  A.  6263),  and  T.  D.  27087  (G,  A. 
9901)   affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Refined  Camphor. — Camphor  in  the  form  of  powder  held  dutiable  as  refined 
camphor.— T.  D.  13.548  (G.  A.  1820). 

DECISIONS   UNDER   STATUTES    PUIOR   TO  THE   ACT   OF   1883. 

"Gum  Substitute"  and  "Burnt  Starch." — The  term  "gum  substitute" 
and  "burnt  starch"  are  to  receive  the  meaning  given  them  in  ordinary  com- 
mercial operations  unh^s  a  trade  meaning  (lilTcrent  from  that  in  ordinary  use 
is  established  by  a  prrpoiHlcraiicc  (if  evidence. 


SCHEDULE   A CHEMICAL  OILS   AND   PAINTS.  65 

The  definition  of  the  terms  "  gum  substitute  "  or  "  burnt  starch,"  as  used  is 
for  the  jury,  where  there  is  evidence  of  trade  usage  of  one  of  the  terms ;  the 
word  "  or  "  possibly  having  been  used  to  refer  one  phrase  to  the  other  for  ex- 
planation.— Weilbacher  v.  Merritt,  37  Fed.  Rep.,  85. 

1913        37.  Ink  and  ink  powders,  15  per  centum  ad  valorem. 

1909        26.  Ink  and  ink  powders,  25  per  centum  ad  valorem. 

1897        26.  Ink  and  ink  powders,  25  per  centum  ad  valorem. 

21.  Ink  and  ink  powders,  printers'  ink,  and  all  other  ink  not  specially 
provided  for  in  this  Act,  25  per  centum  ad  valorem. 

30.  Ink  and  ink  powders,  printers'  ink,  and  all  other  ink  not  specially 
1890    pi.oy{(je(3  for  in  this  Act,  30  per  centum  ad  valorem. 

1883        456.  Inks  of  all  kinds  and  ink  powders,  30  per  centum  ad  valorem. 

DECISIONS  UNDEK  THE  ACT  OF  1897. 

Ink. — Merchandise  composed  of  various  pigments  or  tinctorial  substances, 
including  prussian  blue,  vermilion  red,  raw  umber,  different  coal-tar  lakes,  etc., 
ground  or  mixed  with  so-called  "  oxidized  linseed  oil "  or  "  linseed-oil  varnish," 
and  containing  also  glycerin,  soap,  and  rosin,  is  dutiable  at  25  per  cent  ad 
valorem  as  ink  under  paragi-aph  26.— T.  D.  21588  (G.  A.  4548). 

1913         38.  Iodoform,  and  potassium  iodide,  15  cents  per  pound. 

f      28.  Iodoform,  75  cents  per  pound. 
1909  j      62.  *     *     *     iodide     *     *     *     of  potash,  25  cents  per  pound. 

/      28.  Iodoform,  $1  per  pound. 
1897 1      Q^   Potash:     *     *     *     iodide  of     *     *     *,  25  cents  per  pound. 

/      22.  Iodoform,  $1  per  pound. 
^*^   t      55.  Potash:     *     *     *     iodide     *     *     *     of,   25   cents   per   pound. 

/      32.  Iodoform,  $1.50  per  pound. 
1890 j      ^^    Potash:     *     *     *     iodide     *     *     *     of,  50  cents  per  pound. 

-/      65.  Potash:     *     *     *     iodide     *     *     *     of,  50  cents  per  pound. 
1883  j      -j^Qg    Iodoform,  $2  per  pound. 

39.  Leaves  and  roots:  Buchu  leaves,  10  cents  per  pound;  coca  leaves, 
1913     10  cents  per  pound  ;   gentian,  one-fourth  cent  per  pound ;   licorice  root, 
one-fourth  cent  per  pound ;  sarsaparilla  root,  1  cent  per  pound. 

-  -  J      41.  *     *     *  ;  coca  leaves,  5  cents  per  pound ;     *     *     *. 
1909  j      g-j^-i^    Licorice  root,  unground.     (Free.) 

1897  598.  Licorice  root,  unground.  (Free.) 

1894  534.  Licorice  root,  unground.  (Free.) 

1890  632.  Licorice  root,  unground.  (Free.) 

1883  544.  Licorice  root,  unground.  (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Licorice  Root,  in  condition  like  coarse  sawdust,  exempt  from  duty  as  licorice 
unground  under  paragraph  598.— T.  D.  20209  (G.  A.  4293). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Powdered  Licorice  Root.— The  merchandise  is  licorice  root  which  has  been 
converted  into  a  powdered  condition  by  a  process  of  grinding,  and  is  dutiable 
at  10  per  cent  under  paragraph  24,  as  claimed. — T.  D.  14605  (G.  A.  2363). 
60690°— 18— VOL  1 5 


66  DIGEST  OF   CUSTOMS  DECISIONS. 

.-._         40.  Licorice,  e.\tr;icts  of.  in  pastes,   roils,  or  otlior  forms,  1  cent  per 
jiound. 

1909         ~'^'  ^"'•'•^■'•'^'C'  extracts  of,  in  paste,  rolls,  or  other  forms,  2*  cents  per 
pound. 

100^         -•>•  Licorice,  extracts  of,  in  paste,  rolls,  or  other  forms,  4A  cents  per 
^^^^     pound. 

ifiQ^         -^-  I>icorice.  extracts  of,   in  paste,   rolls,  or  other  forms,  5  cents  per 
^^^*     pound. 

loan         •'•^-   Licorice,  extracts  i>f.  in  paste,  rolls,  or  other  forms,  5A  cents  per 
pound. 

.„_-         24.  Licorice,  paste  or  roll,  7^  cents  per  pound;  licorice  juice,  3  cents 
per  pound. 

1913  41.  Lime,  citrate  of,  1  cent  per  pound. 

1909  G13.  Lime,  citrate  of.     (Free.) 

1897  600.  Lime,  citrate  of.     (Free.) 

1894  536.  Lime,  citrate  of.     (Free.) 

1890  6.34.  Lime,  citrate  of.     (Free.) 

1883  617.  Lime,  citrate  of.     (Free.) 

„  „         42.  .Majrnesia  :  Calcined,  3^  cents  per  poimd  ;  carbonate  of.  precipitated, 
1^  cents  per  pound  ;  suliihate  of.  or  Epsom  salts,  one-tenth  cent  per  pound. 

31.  Magnesia  and  carbonate  of,  medicinal,  3  cents  per  pound;  calcined, 
1909     medicinal,  7  cents  per  pound;  sulphate  of,  or  Epsom  salts,  one-lifth  of  1 
cent  per  pound. 

31.  Magnesia,    carbonate  of,    medicinal,   3  cents   per  pound;   calcined. 
1897     medicinal,  7  cents  per  pound  ;  sulphate  of,  or  Epsom  salts,  one-tifth  of 
1  cent  per  pound. 

f  24.  Magnesia,  carbonate  of,  medicinal,  3  cents  per  pound ;  calcined, 
7  cents  per  pound  ;  sulphate  of,  or  Epsom  salts,  one-tifth  of  1  cent  per 
pound. 

[      542.  Magnesia,  sulphate  of,  or  Epsom  salts.     (Free.) 

34.  Magnesia,  carbonate  of,  medicinal,  4  cents  per  pound ;  calcined,  8 
1890    cents  per  pound ;  sulphate  of,  or  Epsom  salts,  three-tenths  of  1  cent  per 
pound. 

160.  Magnesia,  medicinal,  carbonate  of,  5  cents  per  pound. 
61.  Magnesia,  calcined,  10  cents  per  pound. 
62.  Magnesia,  sulphate  of,  or  Ep-som  salts,  one-half  of  1  cent  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Henry's  Calcined  Magnesia  was  assessed  for  duty  as  a  medicinal  proprie- 
tary i)reparation  at  25  per  cent,  and  is  claimed  to  be  dutiable  at  8  cents  per 
pound  under  paragraph  34. 

Paragraph  34  provides  for  calcined  magnesia.  The  fact  that  the  article  is 
labeled  with  the  maker's  name  does  not,  in  our  opinion,  change  its  character. — 
T.  D.  13877  (G.  A.  2030). 

DECISIONS   UNDER   STATUTES   PRIOR  TO  THE  ACT   OF   1883. 

Under  .section  2.504,  Schedule  M,  of  the  Revi.sed  Statutes,  "  Henry's  Calcined 
Magnesia,"  imported  in  glass  bottles,  is  liable  to  a  duty  of  .50  per  cent  ad 
valorem  as  being  a  medicinal  preparation,  recommended  to  the  public  as  a  pro- 
prietary medicine,  and  not  to  a  duty  of  12  cents  per  pfunul  as  calcined  magnesia 
under  the  same  section  and  schedule. — Ferguson  v.  Arthur,  117  U.  S.,  482. 


1894. 


SCHEDULE    A CHEMICAL   OILS    AND   PAINTS.  67 

1913  43.  Menthol,  50  cents  per  puund. 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISK^NS   UNDER   THE   ACT   OF   1909. 

Menthol. — This  menthol  as  imported  is  sometimes  used  without  the  addition 
of  any  carrying  material  for  medicinal  purposes,  while  its  more  common  use  is 
in  solution  or  as  a  salve  mixed  witli  inert  matter  or  the  like.  It  was  properly 
classified  as  a  medicinal  preparation,  and  was  dutiable  accordingly  under  para- 
graph 65.  Battle  &  Co.  Chemists'  Corporation  r.  U.  S.  (lOS  Fed..  216),  Fink  v. 
U.  S.  (170  U.  S.,  584).  U.  S.  r.  Sheldon  (2  Ct.  Cust.  Appls..  485;  T.  D.  32245) 
distinguished.— McKesson  &  Robhins  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33167; 
(G.  A.  7376)  T.  D.  32643  affirmed. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Menthol  is  in  a  crystallized  foi'm  and  is  known  as  "Japanese  peppermint 
camphor,"  a  medicinal  preparation  prescribed  as  a  remedy  for  neuralgia,  and 
is  not  an  essential  oil,  but  only  the  steareopten  or  crystalline  portion  of  such 
oil,  which  is  obtained  by  subjecting  the  oil  to  a  very  low  temperature,  whereby 
the  oily  fluid  is  separated  and  then  entirely  removed. 

The  article,  not  being  an  essential  oil,  is  dutialile,  at  the  rate  of  40  per  cent 
?d  valorem,  as  a  "medicinal  preparation  not  otherwise  provided  for."  (Heyl, 
1332.)— Dept.  Order   (T.  D.  4963). 

44.  Oils,  rendered  :  Sod.  seal,  herring,  and  other  fish  oil.  not  specially 
provided  for  in  this  section,  3  cents  per  gallon ;  whale  oil,  5  cents  per 
gallon;  sperm  oil,  8  cents  per  gallon;  wool  grease,  including  that  known 
connuercially  as  degras  or  brown  wool  grease,  crude  and  not  refined  or 
1913  improved  in  value  or  condition,  one-fourth  cent  per  pound;  refined  or 
improved  in  value  or  condition  and  not  specially  provided  for  in  this 
section,  one-half  cent  per  pound ;  lanolin,  1  cent  per  pound ;  all  other 
animal  oils,  rendered  oils  and  greases,  and  all  combinations  of  the  same 
not  specially  provided  for  in  this  section,  15  per  centum  ad  valorem. 

3    *     *     *     rendered    oils    and     all    combinations    of    tlie    foregoing 

*  *     *     and  all  greases  not  specially  provided  for  in  this  section,  25 
per  centum  ad  valorem ;     *     *     * 

40.  Seal,  herring,  whale,  and  other  fish  oil,  including  sod  oil,  not  spe- 
cially provided  for  in  this  section,  8  cents  per  gallon. 

290.  *  *  *  wool  grease,  including  that  known  connuercially  as 
degras  or  brown  wool  grease,  crude  and  not  refined,  or  improved  in  value 
or  condition,  one-fourth  of  1  cent  per  pound ;  refined,  or  improved  in  value 
or  condition,  and  not  specially  provided  for  in  this  section,  one-half  of  1 
cent  per  pound. 

3.  *  *     rendered    oils    and    all    combinations    of    the    foregoing, 

*  *     *     25  per  centum  ad  valorem. 
42.  Seal,  herring,  whale,  and  other  fish  oil  not  .specially  provided  for 

in  this  Act,  8  cents  per  gallon. 
279.  *     *     *     wool    grease,    including    that    known    commercially    as 
.  degras  or  brown  wool  grease,  one-half  of  1  cent  per  pound. 

34.  Seal,  herring,  whale,  and  other  fish  oil  not  specially  provided  for  in 
this  act,  25  per  centum  ad  valorem. 

60.  Products  or  preparations  Iviiown  as  *  *  *  rendered  oils  and 
all  combinations  of  the  foregoing,     *     *     *     25  per  centum  ad  valorem. 

645.  *  *  *  -wool  grease,  including  that  known  commercially  as  de- 
gras or  brown  wool  grease.     (Free.) 


1909  <^ 


1897, 


1894 


68  DIGEST   OF   CUSTOMS   DECISIONS. 

4G.  Seal,  horrinj;,  whalo.  and  other  flsli  oil  not  si)e(iall.v  provided  for  in 
this  Act.  S  rents   per  pillr)n. 

76.  Troducts  or  preparations  known  as  *  *  *  rendered  oils 
1890  *  *  *  and  all  combinations  of  any  of  the  forej^oinK,  25  per  centum 
ad   valorem. 

ol6.  *  *  *;  wool  grease,  including  that  known  commerciall.v  as 
degras  or  brown  wool  grease,  one-half  of  1  cent  per  pound. 

102.  All   preparations  known  as     *     *     *     rendered   oils     *     *     *     ^nd 
all  comhinalions  of  any  of  the  foregoing,  25  per  centum  ad  valorem. 
4.'57.  (irease.  all  not  specially  enumerated  or  provided  for  In  this  Act, 
10  per  centum  ad  valorem. 

DECISIONS   UNDER  THE   ACT   OF   1913. 

"Adeps  Lanae  Cum  Aqua"  and  "Adeps  Lanjr  Anhydrous." — P;iragrai)h  44 
relates  to  "oils,  rendered."  and  eiuimerates.  ;uiiong  other  oils,  "lanolin."  The 
appraiser  found  it  to  be  lanolin  and  it  w-as  so  classifH^d  by  the  collector.  There 
is  nothing  in  this  record  to  overcome  the  effect  of  this  finding  and  decision. 
That  there  are  oils  commonly  known  as  lanolin  is  well  known,  and  there  is  no 
Indication  that  the  provision  for  "lanolin"  was  intended  by  Congress  tn  ap[)ly 
only  to  the  patented  and  trade-marked  article. — Ah.  38552. 

DECISIONS   UNDER   THE   ACT   OF   1909. 

Grease. — The  testimony  shows  th;it  the  fat  in  question  is  produced  by  what 
might  be  termed  a  rendering  process  and  is  of  almost  the  consistency  of  lard. 
It  is  used  for  cooking  in  practically  the  same  way  and  for  substantially  the 
same  purposes  as  lard. 

Paragraph  3  provides  for  "rendered  oils  and  all  greases,  not  sp(>cially  i)ro- 
vided  for,"  and  even  i/  th(>re  be  doubt  as  to  whether  this  fat  is  a  rend(M-(Ml  oil, 
there  is  no  question  lAit  that  it  is  a  grease,  and  as  such  is  covered  by  this  pro- 
vision.—Ab.  25635  (T.  D.  31624). 

Currier.s'  Grease,  classified  as  wool  grease,  refined,  under  i)aragraph  290, 
was  claimed  to  be  dutiable  as  crude  wool  grease,  under  the  same  paragraph. 

It  is  our  view  that  it  is  properly  subject  to  duty  under  the  provision  for  all 
greases  not  specially  provided  for  in  paragraph  3,  but  this  claim  not  being  made, 
the  protests  must  be  overruled,  and  the  assessments  of  duty  by  the  collector 
must  therefore  .stand.— Ab.  26793  (T.  D.  31912). 

Lanolin — Adeps  LanJe. — Adeps  lan;p.  or  lanolin,  is  used  as  a  basis  for  oint- 
ments and  as  a  carrier  for  sohible  medicinal  salts,  and  the  evidence  shows  that 
without  the  addition  of  medicinal  agents  it  lias  no  therapeutic  value.  The  more 
specific  provision  levying  duty  upon  it  is  to  be  found  in  paragraph  290.  It  is 
dutiable  under  that  paragraph  as  wool  grea.se  refined  or  improved  in  value  or 
condition.— Koechl  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32619;  (Ab.  L'CSIO)  T.  D. 
31912  afTirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Adeps  lanne  anyhdrous  and  adeps  lan.f  cuiu  aqua,  which  are  worth  from  10 
to  15  cents  per  pound,  are  used  principally  in  therapeutics  and  gene^dly  sold 
to  the  drug  trade,  though  used  to  some  extent  in  medicinal  soaps  and  salves, 
are  not  "wool  grease"'  within  the  meaning  of  paragraph  279.  but  "medicinal 
1/reparations  "  under  paragraph  68. — Zinkeisen  v.  U.  S.  (C.  C.  A.),  T.  D.  29.546; 
T.  D.  29000  (C.  C.)  and  Ab.  15013  affirmed. 

Sod  oil,  a  grease  fit  only  for  stufling  or  dressing  leather,  bought  and  sold  as 
"  sod  oil,"  and,  being  neither  in  fact  nor  commercially  known  as  "  fish  oil  " 
(though  sometimes  made  from  certain  kinds  of  fish  oils),  is  free  under  para- 


SCHEDULE   A- — CHEMICAL   OILS   AND   PAINTS.  69 

graph  568.  U.  S.  v.  Wells  (77  Fed.  Kep.,  411),  followed.— T.  D.  19585  (G.  A. 
4206). 

Wool  Grease. — So-called  yellow  bard  grease,  which  is  not  kuowu  commer- 
cially as  wool  grease,  but  which  is  obtained  by  washing  the  residue  left  after 
distilling  the  article  commercially  so  known,  is  held  to  be  in  truth  and  sub- 
stance wool  grease,  and  to  be  specially  provided  for  as  such  under  paragraph 
279,  and  not  to  bo  free  of  duty  under  the  provision  in  paragraph  568  for  "  grease 
*  *  *  conunonly  used  in  soap  making  or  in  wire  drawing,  or  for  stuffing  or 
dressing  leather,  *  *  *  not  specially  provided  for."  U.  S.  v.  Leonard  (108 
T'ed.  Rep.  42;  47  C.  C.  A.,  181)  followed.— T.  D.  24807  (G.  A.  5491). 

Wool  Grease  Refined. — A  substance  which  is  in  fact  wool  grease  need  not 
be  commercially  known  as  such  in  order  to  come  within  the  provisions  of  para- 
graph 279,  and  is  dutiable  as  wool  grease  unless  definitely,  uniformly,  and  gen- 
erally known  in  trade  by  some  other  name. 

Refined  wool  grease,  although  not  commercially  known  as  wool  grease,  is 
dutiable  at  the  rate  of  one-half  cent  per  pound  under  said  paragraph.  Swan 
et  al.  V.  U.  S.  (T.  D.  25605,  U.  S.  C.  C.)  and  U.  S.  v.  Leonard  (108  Fed.  Rep., 
42)    followed.— T.   D.  24264    (G.  A.   5292). 

Held,  that  certain  wool  grease  of  a  high  grade,  produced  by  a  process  which 
eliminates  the  natural  odor  and  mineral  matter,  is  commercially  known  as  wool 
grease,  and  is  dutiable  as  such  under  paragraph  279,  and  not  as  a  rendered  oil 
under  paragraph  3.— Swan  v.  U.  S.  (C.  C),  T  D.  25605;  T.  D.  22804  (G.  A. 
4864)  reversed. 

Wool  Olein. — Wool  olein.  an  oil  distilled  from  wool  grease,  is  not  "  wool 
grease  "  within  the  meaning  of  paragraph  279,  but  is  dutiable  as  a  distilled  oil 
under  paragraph  3.— Swan  &  Finch  Co.  v.  U.  S.  (C.  O.)  ,T.  D.  29805;  Ab, 
20159  (T.  D.  29442)  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bone  tallow,  so  called,  a  grease  obtained  from  bones,  used  for  sizing  in  the 
manufacture  of  textile  fabrics,  is  a  nonenumerated  manufactured  article  and 
is  not  dutiable  as  rendered  oil  nor  as  tallow. — T.  D.  12349  (G.  A.  1121). 

Degras  or  Brown  Wool  Grease,  though  used  largely  for  stuffing  leather 
and  making  soap,  is  specially  provided  for  in  this  paragraph  and  is  not  free  as 
grease  used  for  stuffing  leather.— T.  D.  13757  (G.  A.  1951)  ;  T.  D.  10878  (G.  A. 
373)  ;  T.  D.  11561    (G.  A.  736). 

Japanese  Herring  Oil. — The  importers  claim  that  the  oil  classified  for  duty 
is  entitled  to  free  entry  under  paragraph  599.  This  oil  is  identical  in  character 
with  that  passed  upon  in  G.  A.  2808. 

The  United  States  Circuit  Court  of  Appeals,  upon  review,  reversed  the  board's 
decision,  finding  that  the  oil  in  question  was  of  the  kind  provided  for  in  para- 
graph 599,  and  held,  in  substance,  that  the  language  of  that  paragraph  specify- 
ing the  use  or  fitness  for  use  is  more  specific  than  the  denominative  enumeration 
in  paragraph  46.     U.  S.  v.  Wells,  77  Fed.  Rep.,  411.— T.  D.  18008  (G.  A.  3852). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

"  Be  Grass." — The  fatty  matter  known  as  "  de  grass "  or  brown  grease, 
obtained  from  wool  in  the  process  of  cleaning,  and  principally  used  by  tanners 
for  stuffing  leather,  which  remains  at  about  the  solidity  of  lard  at  the  ordinary 
temperature,  is  dutiable  as  grease  and  not  as  expressed  or  rendered  oil. — 
Miller  v.  Seeberger,  44  Fed.  Rep.,  261. 


70 


DIGEST   OF   CUSTOMS   DECISIONS. 


45.  Oils,  exprossod :  Aliziiriii  assistant,  sulpiioriciiioleic  acid,  and 
ricinolcic  acid,  and  soaps  containinfr  castor  oil,  an.v  of  the  fon'j;oin,u  in 
wiiati'vcr  iorni,  and  all  other  alizarin  assistants  ami  all  soluble  ureases 
used  in  the  processes  of  softening,  dyeini^,  or  tinishing,  not  specially 
provided  for  in  this  section,  25  per  centum  ad  valorem;  castor  oil,  12 
cents  per  gallon;  tlax.seed  and  linseed  oil,  raw,  boiled,  or  oxidized,  10 
cents  per  gallon  of  seven  and  one-half  pounds;  p<(ppy-seed  oil.  raw, 
1913  boiled,  or  oxidized,  rapesi'cd  oil,  and  i)eanut  oil.  G  cents  per  gallon;  hemp- 
seed  oil,  3  cents  per  gallon  ;  almond  oil.  sweet,  5  cents  per  pound  ;  sesame 
or  sesanuun  seed  or  bean  oil.  1  cent  per  pound;  olive  oil.  not  sjiecially 
jirovided  for  in  this  set-lion,  20  cenis  ])er  gallon;  olive  oil.  in  bottles,  .jars, 
kegs,  tins,  or  other  packages  having  a  capacity  of  less  than  live  standard 
gallons  each,  30  cents  per  gallon  ;  all  otlier  expressed  oils  and  all  com- 
binations of  the  same,  not  specially  provided  for  in  this  section,  15  per 
centum  ad  valorem. 


1909 


1897 


1894 


3.  *  *  *  expressed  oils.  *  *  *  and  all  combinations  of  the  fore- 
going. *  *  *  not  specially  provided  for  in  this  section,  25  per  centuin 
ad  valorem  •     *     *     ■* 

32.  Alizai'in  assistant,  sulphoricinoleic  acid,  and  ricinoleic  acid,  and 
soaps  containing  castor  oil,  any  of  the  foregoing  in  whatever  form,  in 
the  manufacture  of  which  50  per  centum  or  more  of  castor  oil  is  used, 
30  cents  per  gallon ;  in  the  manufacture  of  which  less  than  50  per  centum 
of  castor  oil  is  used,  15  cents  per  gallon;  all  other  alizarin  assistants 
and  all  soluble  greases  used  in  processes  of  softening,  dyeing,  or  liiusli- 
ing.  not  speciall.v  jirovided  for  in  this  section.  .'!()  per  centiuii  ad  valorem. 

33.  Castor  oil,  35  cents  per  gallon. 

35.  Flaxseed,  linseed,  iind  pop})y-seed  oil.  raw.  boiled,  or  oxidized,  15 
•ents  per  gallon  of  seven  and  one-half  i)ounds  weight. 

37.  Ilempseed  oil,  10  cents  ]>vv  gallon;  rai>eseed  oil,  10  cents  per 
gallon. 

38.  Olive  oil,  not  specially  provided  for  in  this  section,  40  cents  per 
gallon;  in  bottles,  .lars.  kegs,  tins,  or  other  packages,  containing  less  than 
tive  gallons  each,  50  cents  i)er  gallon. 

039.  Oils :  Almond,    *     *     *    sesame  or  sesanmm  seed  or  bean.    *     ♦     * 
\  (Free.) 

3.  *  *  *  expressed  oils.  *  *  *  .,,^,]  .,||  (.ombiuations  of  the  fore- 
going,    •     •     *    25  per  centum  ad  valorem. 

32.  Alizarin  assistant,  suli)horicinoleic  acid,  and  ricinoleic  acid,  by 
whatever  name  known,  whether  li(iuid.  solid,  or  in  paste,  in  the  manu- 
facture of  which  50  per  centum  or  more  of  castor  oil  is  used,  30  cents 
per  gallon ;  in  the  manufacture  of  which  less  than  50  per  centum  of 
castor  oil  is  used.  15  cents  per  gallon;  all  other  alizarin  assistant,  not 
specially  provided  for  in  this  Act,  30  per  centum  ad  valorem. 

33.  Castor  oil,  35  cents  per  g.allon. 

37.  Flaxseed,  linseed,  and  pojjpy-seed  oil,  raw,  boiled,  or  oxidized, 
20  cents  per  gallon  of  seven  and  one-half  pounds  weight. 

39.  Mempseed  oil  and  rapeseed  oil,  10  cents  per  gallon. 

40.  Olive  oil,  not  specially  pntvided  for  in  this  Act.  40  cents  per  gallon; 
in  bottles,  jars,  tins,  oi-  similar  i)ackages,  50  cents  per  gallon. 

G2().  Oils:  Almond,  *  *  *  si'sa me  (»r  sesanuun  seed  or  bean.  *  *  * 
(Free.) 

20.  Alizarine  assistiint,  or  solublf  dil,  or  oleate  of  soda,  or  Turkey  red 
oil,  .'',0  per  centum  ad  vahM-eni. 

27.  Castor  oil,  35  cents  i)er  gallon. 

29.  Flaxseed  or  linseed  and  pop])y-sei'd  oil,  raw,  boiled,  or  oxidized,  20 
cents  per  gallon  of  seven  and  one-half  pounds  weight. 

31.  IIenii)seed  oil  and  raiieseed  oil,  10  cents  per  gallon. 

32.  Olive  oil,  fit  for  salad  j)urposes,  35  cents  i)er  gallon. 

00.  Products     (-r     preparations     known     as     *     *     *     expressed     oils, 

*  *     *     and  all  combinations  of  the  foregoing,     *     *     *     25  per  centuui 
ad  valorem. 

56S.  Oils:  Almond,     *     ♦     *     .sesame     or     sesanuun     seed     or     bean, 

*  *     *.     (Free.) 


1890 


1883 


SCHEDULE   A— CHEMICAL   OILS   AND   PAINTS.  71 

36.  Alizarine  assistant,  or  soluble  oil,  or  oleate  of  sada,  or  Turkey  red 
oil,  containing  50  per  centum  or  more  of  castor  oil,  80  cents  per  gallon ; 
containing  less'tlian  50  per  centum  of  castor  oil,  40  cents  per  gallon;  all 
other,  30  per  centum  ad  valorem. 

37.  Castor  oil,  80  cents  per  gallon. 
41.  Flaxseed  or  linseed  and  poppy-seed  oil,  raw,  boiled,  or  oxidized.  32 

cents  per  gallon  of  .seven  and  one-half  pounds  weight. 

43.  Hemp.seed  oil  and  rapeseed  oil,  10  cents  per  gallon. 

44.  Olive  oil,  fit  for  salad  purpo.ses,  35  cents  per  gallon. 
76.  Products    or     preparations     known     as     *     *     *     expressed     oils, 

*     *     *     and  all  combinations  of  any  of  the  foregoing,  25  per  centum  ad 
valorem. 

661.  Oils :  Almond,  *  *  *  sesame  or  se.samum  seed  or  bean,  ♦  ♦  ♦. 
(Free.) 

17.  Castor  oil,  80  cents  per  gallon. 

27.  Oil,  flaxseed  or  linseed.  *  *  *  25  cents  per  gallon,  seven  and 
one-half  pounds  weight  to  be  estimated  as  a  gallon. 

28.  Hempseed  oil  and  rapeseed  oil,  10  cents  per  gallon. 
92.  All  preparations  known  as     *     *     *     expressed  oils,     *     *     *     .jnd 

all  combinations  of  any  of  the  foregoing,  25  per  centum  ad  valorem. 
Oils: 

555.  Almoml.      (Free.) 
580.  Poppy.      (Free.) 
582.  Sesame  or  sesamum  seed  or  bean.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Apricot-Kernel  Oil  made  from  apricot  kernels  is  datiable  at  the  rate  of  15 
per  cent  ad  valorem  under  paragraph  45.— Ab.  36903  (T.  D.  .34933). 

Peach-Kernel  Oil. — Oil  made  from  peach  kernels,  classified  as  sweet  almo.ui 
oil,  was  held  dutiable  as  oils  not  specially  provided  for  under  the  provisions  of 
paragraph  45.     Abstract  36903  (T.  D.  34933)  followed.— Ab.  37082  (T.  D.  3.5020). 

Tea-Seed  Oil  is  dutiable  at  the  rate  of  15  per  cent  ad  valorem  under  para-- 
graph  45  as  an  expres.sed  oil  not  specially  provided  for. — Dept.  Order  (T.  D. 
35773). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Mustard-Seed  Oil  is  dutiable  under  paragraph  3  as  an  expressed  oil. — Ab. 
86004  (T.  D.  34609). 

Olive  Oil  in  Tins. — The  merchandise  was  olive  oil  contained  in  tins,  the  oil 
in  each  container  being  slightly  less  than  5  gallons  in  quantity.  Held,  under 
paragraph  38,  the  oil  was  dutiable  at  50  cents  per  gallon  as  olive  oil  in  tins 
containing  less  than  5  gallons  each,  and  this  notwithstanding  the  Treasury  i-egu- 
lation  of  June  20,  1911  (T.  D.  31711).— U.  S.  v.  Younglove  Grocery  Co.  (Ct.  Cast. 
Appls.),  T.  D.  34873;  (Ab.  34988)  T.  D.  34279  reversed. 

All  olive  oils  are  not  of  the  same  specific  gravity.  The  method  adopted  here 
by  the  collector  for  determining  the  quantity  of  the  importation  in  gallons  was 
correct.  The  English  wine  gallon  of  231  cubic  inches  capacity,  and  not  a  les.ser 
((uantity,  though  accepted  by  the  trade,  is  the  "  gallon  "  of  paragraph  38. — U.  S. 
V.  Moos  &  Co.  et  al.  (Ct.  Cust.  Appl.s.),  T.  D.  34528;  (G.  A.  7534)  T.  D.  34216 
reversed. 

All  the  tins  in  this  case  hold  less  than  the  quantity  of  oil  which  would  entitle 
the  goods  to  assessment  at  40  per  cent  ad  valorem.  They  were  dutiable  according 
to  contents  at  50  per  cent  under  paragraph  38.  U.  S.  v.  Palma  (4  Ct.  Cust.  Appls., 
— ;  T.  D.  33412).— U.  S.  v.  Sprague,  Warner,  et  al.  (Ct.  Cust.  Appls.),  T.  D. 
33532;  (Ab.  29810)  T.  D.  32830  reversed. 


72  DIGEST   OF   CUSTOMS  DECISIONS. 

Tills  appeal  concerns  an  iniiioitatiun  of  olive  oil  in  tins  containing  approxi- 
mately 5  gallons  each. 

It  is  clear  in  view  of  the  decisions  and  of  the  chani^e  in  langnage  appearing  in 
[■aragraph  88  that  it  was  intended  hy  that  paragraph  to  levy  the  duty  there  fixed 
upon  the  contents  rather  than  upon  the  capacity  of  tins  containing  olive  oil. 
U.  S.  V.  La  Jlanna  (ir.4  Fed.,  027)  ;  Gandolfi  &  Co.  v.  U.  S.  (I.'i2  Fed.,  G;j6)  distin- 
guished.—U.  S.  V.  Palnia  (Ct.  Cust.  AppLs.),  T.  D.  33412;  (Al).  30243)  T.  D. 
32884  reversed.     (Note  T.  D.  33411,  Ct.Cust.  Appls.) 

The  evidence  is  not  sufficient  to  establish  a  commercial  designation.  The  case 
is  ruled  by  U.  S.  v.  Palma  (4  Ct.  Cust.  Appls.,  — ;  T.  D.  33412.  supra).— U.  S.  v. 
Bacile  (Ct.  Cust.  Appls.),  T.  D.  33411 ;  (Ab.  30243)  T.  D.  32884  reversed. 

Rapeseed  Oil  and  Petroleum. — Held,  that  a  combination  of  a  veg«'table  and 
a  mineral  oil  was  iniproiH'iJy  asses.sed  with  duty  under  paragraith  3,  and  that 
as  the  tariff  act  of  190'.)  contains  no  more  specific  provision  therefor,  such  oil 
must  be  classified  as  an  unenumerated  manufactured  article,  subject  to  duty  at 
the  rate  of  20  per  cent  ad  valorem  under  paragraph  480. — T.  D.  35869  (G.  A. 
780r>). 

Hapeseed  or  Colza  Oil. — The  contention  was  made  that  the  importation  is 
not  rapeseeil  oil  as  assessed,  but  is  a  sulphur  colza  oil,  commonly  u.sed  for  soap 
making.    The  testimony  falls  short  of  maintaining  this. 

A  party  litigant  in  an  appellate  tribunal  must  stand  upon  the  case  as  he 
made  it  in  the  lower  court ;  and  a  case  here  will  not  be  remanded  because  the 
record  discloses  simply  a  failure  to  make  proof.  Stegeman  v.  U.  S.  (1  Ct.  Cust. 
Appls.,  208;  T.  D.  31240).— Larkin  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32231; 
(Ab.  2GG73)  T.  D  31883  affirmed. 

Di:CISIONS   UNDER   THE   ACT   OF   1897. 

Castor  Oil  in  Capsules. — Castor  oil  in  gelatin  capsules,  each  capsule  con- 
taining proper  medicinal  doses  for  instant  administration,  is  dutiable  as  a 
medicinal  preparation  under  paragraph  68  rather  than  as  "  castor  oil,"  which 
is  dutiable  "per  gallon"  under  paragraph  33.  U.  S.  v.  I.ehn  (T.  D.  29809) 
followed.— T.  D.  29885  (G.  A.  6920). 

Cottonseed  Oil. — An  admixture  of  cottonseed  oil  and  olive  oil,  not  shown 
to  have  been  commercially  known  as  cottonseed  oil  at  and  prior  to  the  passage 
of  the  tariff  act  of  1897,  is  not  dutiable  as  cottonseed  oil  under  paragraph  35. — 
T.  D.  22987  (G.  A.  4915). 

Mixture  of  Expressed  Oils  and  Oleic  Acid. — A  mixture  of  castor  oils 
and  oleic  acid,  ca.stor  oil  being  the  component  of  chief  value  in  the  mixture, 
is  dutiable  at  35  cents  per  gallon,  the  rate  of  duty  chargeable  on  castor  oil  \inder 
paragraph  33,  by  virtue  of  the  provision  in  section  7  that  "  on  articles  not 
enumerated,  manufactured  of  two  or  more  materials,  the  duty  shall  be  assessed 
at  the  highest  rate  at  which  the  same  would  be  chargeable  if  composed  wholly 
of  the  component  material  thereof  of  chief  value."— T.  D.  25410   (G.  A.  5718). 

Ground  Sesame  Seed.— //c/rf  that  ground  sesame  seed,  or  sesame  pulp,  from 
which  the  oil  has  not  been  ex«^racted,  but  which  is  connnercially  known  as  sesame 
oil,  is  sul)ject  to  classification  as  sesame  oil,  under  the  provision  in  paragraph 
626  of  the  free  list,  irrespective  of  the  fact  that  there  is  another  and  more 
refined  product  known  and  dealt  in  under  the  same  name. — U.  S.  v.  Zaloom 
(C.  C.  A.),  T.  D.  27195;  T.  D.  26486  (C.  C.)  affirmed  and  T.  D.  26031  (G.  A. 
5919)  rever.sed. 

Olive  Oil  which,  although  inii)orted  in  good  faith  for  manufacturing  or 
mechanical  purjjoses  and  a<'lually  used  for  such  purposes,  is  of  a  grade  that  is 


SCHEDULE   A CHEMICAL   OILS   AND   PAINTS.  73 

suitable  for  human  consumption  as  food,  is  not  witliin  tlie  provision  in  para- 
grapli  626  of  tlie  free  list  for  "  olive  oil  for  manufacturing  or  mechanical  pur- 
poses fit  only  for  such  use,"  but  is  subject  to  duty  under  paragraph  40,  relating 
to  "  olive  oil,  not  specially  provided  for."— T.  D,  29388  (G.  A.  6833). 

Under  paragraph  40,  rehating  to  olive  oil  "  in  bottles,  jars,  tins,  or  similar 
packages,"  and  to  "  olive  oil,  not  specially  provided  for,"  Held  that  oil  in  tins 
of  a  capacity  of  5  gallons  is  dutiable  under  the  latter  provision  rather  than  the 
former.— U.  S.  v.  La  Manna  (C.  C.  A.),  T.  D.  28S65;  T.  D.  28186,  T.  D.  28210 
(C.  C),  T.  D.  27681  (G.  A.  6469),  and  Ab.  13512  (T.  D.  27729)  affirmed. 

The  invoice  description  of  olive  oil  as  being  contained  in  gallon  tins  is  not  to 
be  presumed  to  have  been  used  in  the  sense  of  implying  that  exactly  a  gallon 
is  contained  in  each  tin;  and  such  description  is  not  conclusive  against  the 
importer  as  fixing  as  the  dutiable  quantity  an  amount  greater  than  that  actually 
imported. 

The  method  employed  by  customs  ofRcers  in  ascertaining  the  quantity  of  mer- 
chandise imported  should  not  be  disturbed  except  upon  a  clear  showing  of 
unfairness  or  injustice.— U.  S.  v.  Zucca  cV:  Co.  (C.  C),  T.  D.  28002;  T.  D.  27556 
(G.  A.  6416)  aflSrmed. 

Olive  oil  in  condition  to  be  filtered  and  blended  with  cottonseed  oil  and  when 
so  blended  fit  to  be  used  as  an  article  of  human  food.  Held  to  be  dutiable  at  the 
rate  of  40  cents  per  gallon  under  the  provisions  of  paragraph  40. — T.  D.  27218 
(G.  A.  6317). 

Certain  olive  oil,  which  was  shown  to  have  been  edible  at  the  time  of  im- 
portation. Held  not  to  be  free  of  duty  under  paragraph  626,  relating  to  olive  oil 
"  fit  only  "  for  manufacturing  or  mechanical  purposes,  though  a  sample  of  the 
oil  which  had  had  opportunity  for  deterioration  was  shown  not  to  be  whole- 
.some.— Collette  v.  U.  S.  (C.  C),  T.  D.  27070;  Ab.  4149  (T.  D.  25894)  affirmed. 

Peanut  Oil  Containing  from  1  to  3  Per  Cent  of  Sesame  Oil  is  not  a  com- 
bination of  expressed  oils  within  the  contemplation  of  paragraph  3,  but  is 
free  of  duty  under  paragraph  626  as  nut  oil.  G.  A.  5805  (T.  D.  25646)  and  Ab. 
17832  (T.  D.  28659)  modified.— T.  D.  28832  (G.  A.  6736). 

Soluble  Grease.— Certain  soluble  grease,  consisting  of  a  preparation  of  tal- 
low used  for  softening  cotton  cloth  after  dyeing.  Held  to  be  dutiable  as  an  un- 
enumerated  manufactured  article  under  section  6,  and  not  as  an  alizarine 
assistant  under  paragraph  32.— De  Ronde  v.  U.  S.  (C.  C),  T.  D.  26421;  T.  D. 
25744    (G.  A.  5836)    reversed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Olive  Oil  imported  in  tins  holding  from  about  a  quart  to  5  gallons,  the  quan- 
tity of  which  when  sold  here  is  reckoned  according  to  the  quarts  or  gallons 
of  the  various  sizes,  without  regard  to  exact  measurements,  and  which  is  re- 
turned by  the  ganger  according  to  the  quantity  of  the  various  sizes,  though  this 
measure  exceeds  the  true  measure  by  one  thirty-second,  as  testified  by  the 
gauger,  and  about  one-twelfth,  as  claimed  by  the  importer,  is  properly  assessed 
on  the  quantity  so  returned,  in  the  absence  of  more  exact  testimony  to  furnish 
a  guide  for  reliquidation.  Sustaining  the  Board  of  General  Appraisers. — Giglio 
V.  U.  S.   (C.  C),  91  Fed.  Rep.,  758. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Castor  Oil  in  Alizarine  Assistant.— Certain  alizarine  assistant,  Turkey  red 
oil,  oleate  of  soda,  soluble  oil,  and  sulphoricinoleate  of  soda  held  to  be  dutiable 
at  80  cents  per  gallon.— T.  D.  12671  (G.  A.  1320). 


14 


DIGEST   OF   CUSTOMS   DECISIONS. 


Olive  Oil  Unfit  for  Salad  Purposes. — The  phrase  "  fit  for  salad  purposes  " 
means  ordinarily  rej^arded  as  fit  for  eating  purposes. — T.  D.  13545  (G.  A.  1817). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Castor  Oil  in  Alizarine  Assistant. — Alizarine  assistant,  nianufa<'tured  from 
castor  oil,  sulphuric  acid,  and  soda  and  ii^cd  as  a  nmrdant  by  calico  printers, 
the  principal  ingredient  being  castor  oil,  is  dutiahlc  as  castor  oil  by  similitude 
and  not  as  a  chemical  compound  (»r  a  nonciuinicratcd  .irticle. — Lloyd  v.  IMc- 
Williams,   31   Fed.   Rep.,  2G1. 


1913 


1909 


1897 


1894 


4C.  Oils,  distilled  and  essential  :  Orange  and  lemon,  10  per  centum  ad 
valorem;  iiepperniint,  2.")  cents  per  pound;  mace  oil,  G  cents  per  jKiund  ; 
almond,  bitter;  amber;  amliergris;  anise  or  anise  seed;  bergamot ;  camo- 
mile; caraway;  cassia;  ciiniamon;  cedrat;  citronella  and  lemon-grass; 
civet;  fennel;  jasmine  or  jasimine;  iiuiiiier;  lavender,  and  aspic  or 
spike  lavender;  limes;  neroli  or  orange  (lower;  origanmu,  red  or  white; 
rosemary  or  anthoss;  altar  of  roses;  thyme;  and  valerian;  all  the  fore- 
going oils,  an«l  a"  fruit  ethers,  oils,  and  essences,  and  essential  and  dis- 
tilled oils  and  all  coml)inations  of  the  same,  not  specially  provided  for 
in  this  section,  20  per  centum  ad  valorem:  ProiHdcd,  That  no  article  con- 
taining alcohol  shall  be  classitied  for  duty  under  this  paragraph. 

3.  *  *  *  distilled  oils,  essential  oils,  *  *  *  .,,j,i  .,i]  combinations 
of  the  foregoing,  *  *  *  not  specially  jjrovided  for  in  this  section,  25 
per  centum  ad  valorem :     *     *     * 

21.  *  *  =1^  fruit  ethers,  oils,  or  essences,  $1  per  pound ;  *  *  * 
Pi-ori(1cd,  That  no  article  of  this  paragraph  shall  pay  a  less  rate  of  duty 
than  25  per  centum  ad  valorem. 

39.   l'ep])ermint  oil,  25  cents  per  pound. 

G3!).  Oils:  Almond,  amber,  crude  and  rectified  ambergris,  anise  or 
anise  seed,  *  *  *  aspic  or  spike  lavender,  bergamot,  *  *  ■*  cara- 
way, cassia,  cinnamon,  cedrat,  chamomile,  citronella  or  lemon  grass. 
civet,  *  *  *  fennel  *  *  *  jasmine  or  jasimine,  ♦  *  *  juiu- 
per,  lavender,  lemon,  limes,  mace,  neroli  or  orange  tlower,  *  *  *  altar 
of  roses,  *  *  *  rosemary  or  anthoss,  *  *  *  thyme,  origanum  i-ed 
or  white,  valerian;     *     *     *      (Free.) 

3.  *  *  *  distilled  oils,  essential  oils,  *  *  *  and  all  comljina- 
tions  of  the  foregoing,     *     *     *     25  per  centum  ad  valorem. 

22*  *  *  fruit  ethers,  oils,  or  essences,  $2  per  pound ;  *  *  * 
Provided,  That  no  article  of  this  paragraph  shall  i)ay  a  less  rate  of  duty 
than  25  per  centum  ad  valorem. 

41.   repi)ermint  oil,  50  cents  per  pound. 

(')2().  Oils:  Almonds,  amber,  cru(le  and  rectified  ambergris,  anise  or 
anise  seed,  *  *  *  asi)ic  or  spike  lavender,  bergamot,  *  *  *  ctira- 
way,  cassia,  cinnamon,  cedrat,  chamomile,  citronella  or  lemon  grass,  civet, 

*  *  *  fennel,  *  *  *  jasmine  or  jasimine,  *  *  *  jmiipi'i',  lav- 
ender, lemon,  linuss,  mace,  neroli  or  orange  tlower,  *  *  *  orange 
oil,  *  *  *  ottar  of  roses,  *  *  *  rosemary  or  anthoss,  *  *  * 
thyme,  origanum  red  or  wliite,  valerian;     *     *     *      (Free.) 

11    *     *     *     fniit  ethers,  oils,  or  essences,  $2  jier  pound;     *     *     * 

33.  I'eijpermint  oil,  25  per  centum  ad  valorem. 

60.  Products  or  preparations  known  as  *  *  *  distilled  oils,  es.sen- 
tial  oils,  *  *  *  and  all  combinations  of  the  foregoing,  25  per  centum 
ad  valorem. 

.5().S.  Oils:  Almond,  amber,  crude  and  rectified  ambergris,  anise  or  anise 
seed.  *  *  *  jisjuc  or  spike  lavender,  bergamot,  *  *  *  caraway, 
cassia,   cinnamon,    cedrat,   chamomile,   citronella   or   lemon   grass,   civet, 

*  *  *  femiel,  jasmine  or  jasimine,  *  *  *  juniper,  lavender,  lemon, 
limes,  mace,  neroli  or  orange  fiower,  *  *  *  orjiiige  oil,  *  *  *  ^j. 
tar  of  roses,  *  *  *  rosemai-y  or  anthoss,  *  *  *  thyme,  origa- 
num red  or  white,  valerian;     *     *     *     (Free.) 


1890 


1883 


SCHEDULE   A CHEMICAL   OILS   AND   PAINTS.  75 

25.  *     *     *     fruit  ethers,  oils,  or  essences,  $2.50  per  pound;     *     *     ♦ 

4.5.  Peppermint  oil,  SO  cents  per  pound. 

76.  Products  or  preparations  known  as  *  *  *  distilled  oils,  essen- 
tial oils,  *  *  *  jiuj  all  combinations  of  any  of  the  foregoing,  25  per 
centum  ad  valorem. 

GOl.  Oils :  Almond,  amber,  crude  and  rectified  ambergris,  anise  or  anise 
seed,  *  *  *  aspic  or  si»ik(^  lavender,  bergamot,  *  *  *  caraway, 
cassia,  cinnamon,  cedrat,  chamomile,  citronella  or  lemon  grass,  civet,  fen- 
nel, jasmine  or  jasimine,  *  *  *  juniper,  lavender,  lemon,  limes, 
mace,  neroli  or  orange  flower,  *  *  *  orange  oil,  *  *  *  ottar  of 
ro.ses,  *  *  *  ros'^mury  or  anthoss,  *  *  *  thyme,  origanum  red 
^  or  white,  valerian;     *     *     *      (Free.) 

92.  All  preparations  known  as  essential  oils,  *  *  *  distilled  oils, 
*  *  *  and  all  combinations  of  any  of  the  foregoing,  25  per  centum  ad 
valorem. 

114.  Fruit  ethers,  oils,  or  essences,  $2.50  per  pound. 

553.  Ottar  of  roses.     (Free.) 

Oils: 

555.  Almond.      (Free.) 

556.  Ambei*,  crude  and  rectified.      (Free.) 

557.  Ambergris.      ( Free. ) 

558.  Anise  or  anise  seed.      (Free.) 

560.  Aspic  or  spike  lavender.      (Free.) 

561.  Bergamot.     (Free.) 

563.  Caraway.     (Free.) 

564.  Ca.ssia  and  cinnamon.      (Free.) 

565.  Cedrat.      (Free.) 

566.  Chamomile.      (Free.) 

567.  Citronella  or  lemon  grass.      (Free.) 

568.  Civet.      (Free.) 

569.  Fennel.     (Free.) 

570.  Jasmine  or  jasimine.      (Free.) 

572.  .Juniper.      (Free.) 

573.  Lavender.      (Free.) 

574.  Lemon.      (Free.) 

575.  Limes.      (Free.) 

576.  Mace.     (Free.) 

577.  Neroli  or  orange  flower.     (Free.) 

578.  Orange.      (Free.) 
581.  Rosemary  or  anthoss.     (Free.) 
583.  Thyme  or  origanum,  red  or  white,  valerian.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Essential  Oils. — The  merchandise  in  this  case  is  oil  of  cypress,  oil  of  cloves, 
oil  of  cardamom,  and  oil  of  pennyroyal. 

All  these  oils  are  obtained  by  processes  of  distillation  and  a  specific  descrip- 
tion of  them  appears  in  paragraph  3.  They  are  dutiable  co  nomine  under  thar 
paragraph,  not  paragraph  20  as  drugs  advanced. — National  Aniline  &  Chemical 
Co.  et  al.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33377;  (G.  A.  7420)  T.  D.  33117 
affirmed. 

Oil  of  cypress,  oil  of  cloves,  oil  of  cardamom,  oil  of  Ceylon,  and  oil  of  penny- 
royal distilled  from  drugs,  which,  through  the  proce.sses  of  distillation,  have  lost 
their  identity  as  such,  are  no  longer  drugs,  but  are  essential  oils.  HeUl  subject 
to  duty  at  the  rate  of  25  per  cent  ad  valorem  under  paragraph  3. — T.  D.  33117 
(G.  A.  7420). 

Lavender  Oil. — Lavender  oil  mixed  wirh  French  turi)entine,  classified  as  a 
chemical  compound  under  paragraph  3,  was  claimed  free  of  duty  as  lavender  oil 
(par.  639).     Protest  overruled.— Ab.  29750  (T.  D.  32823). 

Orange  Oil  made  fi'om  the  natural  fruit  is  not  known  to  the  trade  and  com- 
merce of  the  United  States  as  "  fruit  oil,"  but  as  "  essential  oil."    The  commodi- 


76  DIGEST   OF   CUSTOMS   DECISIONS. 

ties  known  to  the  trade  and  commerce  of  the  United  States  as  "  fruit  oils  "  are 
artificial  or  synthetic  products,  known  scientifically  as  "  fruit  ethers."  The 
commercial  designation  of  an  article  must  control  over  a  different  meaning 
scientifically  or  in  common  speech.— T.  D.  31718  (G.  A.  7239). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Artificial  Oil  of  Cassia. —Oil  of  cassia,  commercially  so  known,  produced 
t)y  a  chemical  process  from  other  materials  than  cassia  buds,  is  entitled  to  entry 
free  of  duty  under  the  provisions  of  paragraph  020  for  oil  of  cassia. — ^T.  D. 
24905  (O.  A.  on.^n). 

Artificial  Oil  of  Hose. — A  synthetic  product  made  to  be  as  nearly  as  possilile 
like  natural  oil  of  rose,  called  "  oil  of  rose,  artificial,"  to  distinguish  it  from 
the  natural  oil,  with  which  it  is  substantially  identical  in  properties,  is  not  duti- 
able at  25  per  cent  under  paragraph  3,  as  a  chemical  compound,  but  is  fi'ee  of 
duty  under  the  provision  for  "  ottar  of  roses  "  in  paragrajih  620.  G.  A.  SoSii 
(T.  D.  24905)  followed.— T.  D.  25438  (G.  A.  5732). 

Oil  of  Orris. — Merchandise  called  "concrete  iris  de  Florence  extra,"  derived 
from  orris  root,  in  whole  or  in  part  by  distillation,  found  to  be  not  an  entleuragc 
grease  but  es.sential  oil  of  orris  and  correctly  assessed  with  duty  at  the  rate  of 
25  per  cent  ad  valorem  under  paragraph  3. — T.  D.  26181  (G.  A.  5972). 

Oleic  Acid. — The  material  known  as  oleic  acid  or  red  oil,  being  shown  to 
have  other  uses  than  as  soap  stock,  is  excluded  from  the  provision  in  paragraph 
508,  for  "oils  commonly  used  in  soap  making  fit  only  for  such  uses,"  and  is 
dutiable  under  paragraph  1,  relating  to  "  acids  not  specially  provided  for." — 
Edward  Hills  &  Co.  v.  U.  S.  (C.  C.  A.),  T.  D.  27747;  T.  D.  27030  (C.  G.)  and 
T.  D.  2.5048  (G.  A.  5807)  aflirmed. 

DECISIOIVS  UNDER  THE  ACT  OF  1894. 

Carvol,  which  is  the  trade  name  for  caraway  oil,  and  is  produced  from  cara- 
way seed,  is  entitled  to  free  entry  as  "  caraway  oil  "  under  i)aragraph  50S  and 
is  not  dutiable  under  the  provisions  in  paragraph  00  for  "  essential  oils." — 
T.  D.  18144   (G.  A.  3901). 

Juniper  Oil  includes  not  only  that  derived  from  juniper  berries,  but  thai 
from  juniper  wood  also,  and  is  free  and  not  dutiable  as  an  essi'iitial  oil. — T.  D. 
17947   (G.   A.  3822). 

ffinanthic  Ether,  otherwise  known  as  pelargonate  of  ethyl  or  pelargonlc 
ether,  is  dutiable  as  fruit  ether  at  .$2  per  pound  and  not  at  .$1  per  pound  as 
ether  not  specially  provided  for  noi-  as  an  oil. — T.  D.  17400   ((1.  A.  3.597). 

Neutraline  is  dutiable  as  distilled  oil  and  not  free  as  a  product  of  crude 
petroleum.— T.  D.  1.5718   (G.  A.  2899). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Amyl  valerianate  is  dutiable  at  .$2. .50  a  pound  as  fruit  ether. — T.  D.  13701 
(G.  A.  1939). 

Citral,  being  a  highly  concentrated  form  of  oil  of  lemon,  fmui  which  nearly 
all  the  terpene  elements  have  been  extracted,  imported  in  glass  bottle.s,  is  free 
and  is  not  dutiable  as  an  essential  oil. — In  re  Fritzsche,  56  Fed.  Rep.,  819, 
affirming  T.  D.  12137  (G.  A.  999). 

Essential  Oil  of  Nutmegs  is  dutiable  as  essential  oil  and  not  free  as  nut 
oil.— T.  D.  15131   (G.  A.  2657). 


SCHEDULE    A CHEMICAL   OILS   AND    PAINTS.  77 

Ether  Butyric  is  dutiable  at  $2.50  a  pound.— T.  D.  14521  (G.  A.  2332). 

Eiicalyptol  Camphyline  is  dutiable  as  u  compound  of  essential  oils  and  not 
as  a  coal-tar  preparation.— T.  D.  15028  (G.  A.  2605). 

Ginger  Grass  Oil,  also  known  as  Turkish  oil  of  geranium  and  as  rose  oil, 
used  for  the  adulteration  of  attar  of  roses  and  in  the  manufacture  of  per- 
fumery and  for  perfuming  soap,  is  dutiable  as  an  essential  oil  and  is  not  free 
as  an  oil  for  making  soap.— T.  D.  1480S  (G.  A.  2491). 

Oil  of  Mustard,  Synthetic— Upon  our  findings  we  hold  that  duty  was  cor- 
rectly assessed  upon  this  article  as  an  essential  oil. — T.  D.  13589  (G.  A.  1861). 

Oil  of  Wine. — Heavy  oil  of  wine  made  by  the  distillation  of  alcohol  with  sul- 
phuric acid  is  a  distilled  oil.— T.  D.  13498  (G.  A.  1800). 

Oil  of  Wintergreen,  Synthetic,  is  a  chemical  compound  known  as  an  essen- 
tial oil.— T.  D.  12137   (G.  A.  999). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Oil  of  Petit  Grain,  distilled  from  the  leaves,  twigs,  and  immature  fruit  of 
the  orange  tree,  is  free  and  not  dutiable  as  an  essential  oil. — Dodge  v.  Hedden 
(C.  C),  42  Fed.  Rep.,  446. 

47.  Opium,  ci'ude.  or  unmanufactured,  and  not  adulterated,  containing 
9  per  centum  and  over  of  morphia,  .$3  per  pound;  opium  of  the  same 
composition,  dried  to  contain  15  per  centum  or  less  of  moisture,  powdered, 
or  otherwise  advanced  beyond  the  condition  of  crude  or  unmanufactured, 
$4  per  pound  :  morphia  or  morphine,  .sulphate  of,  and  all  alkaloids  of 
opium,  and  salts  and  esters  thereof,  $3  per  ounce;  cocaine,  ecgonine,  and 
all  salts  and  derivatives  of  the  same,  $2  per  ounce;  aqueous  extract  of 
opium,  for  medicinal  uses,  and  tincture  of,  as  laudanum,  and  other 
1913  liquid  preparations  of  opium,  not  specially  provided  for  in  this  section, 
60  per  centum  ad  valorem  ;  opium  containing  less  than  9  per  centum  of 
morphia,  $6  per  pound  ;  but  preparations  of  opium  deposited  in  bonded 
warehouses  shall  not  be  removed  therefrom  without  payment  of  duties, 
and  such  duties  shall  not  be  refunded :  Provided,  That  nothing  herein 
contained  shall  be  so  construed  as  to  repeal  or  in  any  manner  impair  or 
affect  the  provisions  of  an  Act  entitled  "An  Act  to  prohibit  the  importa- 
tion and  use  of  opium  for  other  than  medicinal  purposes,"  approved 
February  ninth,  nineteen  hundred  and  nine. 

41.  Opium,  crude  or  unmanufactured,  and  not  adulterated,  containing 
9  per  centum  and  over  of  morphia.  $1.50  per  pound  ;  opium  of  the  same 
composition,  dried,  powdered,  or  otherwi.se  advanced  beyond  the  condition 
of  crude  or  unmanufactured,  $2  per  pound  ;  morphia  or  morphine,  sulphate 
of,  and  all  alkaloids  of  opium,  and  salts  and  esters  thereof,  $1.50  per 
ounce;  cocaine,  ecgonine,  and  all  salts  and  derivatives  of  the  same,  $1.50 
per  ounce ;  *  *  *  aqueous  extract  of  opium,  for  medicinal  uses,  and 
tincture  of,  as  laiidanum,  and  other  liquid  preparations  of  opium,  not 
1909  specially  provided  for  in  this  section,  40  per  centum  ad  valorem ;  opium 
containing  less  than  9  per  centum  of  morphia,  $6  per  pound  ;  but  prepa- 
rations of  opium  deposited  in  bonded  warehouses  shall  not  be  removed 
therefrom  without  payment  of  duties,  and  such  duties  shall  not  be  re- 
■  funded  :  Provided.  That  nothing  herein  contained  shall  be  so  construed  as 
to  repeal  or  in  any  manner  impair  or  affect  the  provisions  of  an  Act 
entitled  "An  Act  to  prohibit  the  importation  and  use  of  opium  for  other 
than  medicinal  purposes,"  approved  February  ninth,  nineteen  hundred 
and  nine. 

43.  Opium,  crude  or  unmanufactured,  and  not  adulterated,  containing 

9  per  centum  and  over  of  morphia,  $1  per  pound;  morphia  or  morphine, 

sulphate  of,  and  all  alkaloids  or  salts  of  opium,  $1  per  ounce;  aqueous 

extract  of  opium,  for  medicinal  uses,  and  tincture  of,  as  laudanum,  and 

IRQ?    f*ther  liquid  preparations  of  opium,  not  specially  provided  for  in  this  Act, 

1897    ^Q  pgj.  centum  ad  valorem ;  opium  containing  less  than  9  per  centum  of 


78 


DIGEST   OF   CUSTOMS   DECISIONS. 


1894 


1890 


niorpbia,  and  (tpiuiii  prcpanHl  for  sinokinfi,  $0  |H>r  pouiul  ;  but  oi)ium  pro- 
1897      i):ir(>(I  for  siiiokiiit,'  :itnl  othor  propariitimis  of  o]iiiiiii  deposited  in  Itonded 
warelioiises  shall   not  be  removed   therefrom  wilhout    payment  of  duties, 
and  swell  duties  shall  not  be  refunded. 

25.  Morpiua,  or  mori)hine,  and  all  salts  th(>reof,  50  cents  per  ounce. 

.'^5.  Opivnn,  aqueous  exti'act  of,  for  medicinal  uses,  and  tincture  of,  as 
laudamini,  and  all  other  liquid  pre])arations  of  opium,  not  specially  pro- 
vided for  in  this  Act,  20  per  centum  ad  valorem. 

,S(i.  Opium  containing;  less  than  0  i>er  centum  of  morphia,  and  opium 
preparcMl  for  smokinf:,  $0  per  pound  ;  but  opium  prepared  for  smoking  and 
other  preiiarations  of  opium  deitosited  in  bonded  warehouse  shall  not  be 
removed  therefrom  without  payment  of  duties,  and  such  duties  shall  not 
bo  refunded. 

5(U).  ()i»ium,  crude  or  unmanufactured,  and  not  adulterated,  containing 
9  per  centum  and  over  of  morphia.     (Free.) 

35.  M(U'pliia,  or  morphine,  and  all  salts  thereof,  50  cents  per  ounce. 

47.  Opium,  aqueous  extract  of,  for  medicinal  uses,  and  tincture  of,  as 
laudanum,  and  all  oth.er  liquid  i)re[)nrations  of  opium,  not  specially  i)ro- 
vidcMl  for  in  this  Act,  40  per  ccMitum  ad  valorem. 

48.  Opium  containing  less  than  9  per  centum  of  morphia,  and  opium 
prepared  for  smokinji.  .$12  per  pound;  but  opium  prepared  for  smoking 
and  other  preparations  of  oi)ium  fleposited  in  bonded  warehouse  shall  not 
be  removed  therefrom  without  payment  of  duties,  and  such  duties  shall 
not  bo  refunded. 

CAVA.  Oi)ium,  crude  or  unmanufactured,  and  not  adulterated,  containing 
9  per  centum  and  over  of  morphia.     (Free.) 

120.  Opium,  crude,  containing  9  per  centum  and  over  of  morphia.  91 
per  pound.  The  importittion  of  opium,  containing  less  than  9  per  c(Mitum 
morphia,  is  hereby  [irohibittMl. 

121.  0])iuni,  preiiai-e(l  for  snioking,  and  all  oth(>r  preparations  of  (jpium 
not  sjiecially  enumerated  or  provid(Ml  for  in  this  .-Vet,  .$10  ]ier  pounc]^  but 
opium  pi-ei)arc>d  for  smoking  and  other  i)reparations  of  oi)ium  dei)osited 
in  bonded  warehouses  shall  not  be  removed  therefrom  for  exportation 
without  payment  of  duties,  and  such  duties  shall  not  be  refunded. 

122.  Opium,  aqueous  extract  of,  for  medical  uses,  and  tincture  of,  as 
laudanum,  and  all  other  liijuid  preparations  of  opium,  not  specially 
enumerated  or  provided  for  in  this  Act,  40  per  centum  ad  valorem, 

V      12;}.  Mori)hia,  or  morphine,  and  all  salts  thereof,  $1  per  ounce. 

[Public  No.  46— 63d  Con^g.— H.  U.  1966.1 

AN  ACT  To  amend  an  act  entitled  "An  Act  to  prohiliit  the  importation  and  use  of  optiim 
for  other  than  medicinal  purposes,"  approved  February  ninth,  nineteen  hundred  and 
nine. 


1883 


Be  it  ruarfrd  hy  the  Senate  and  House  of  Representatives  of  the  United  States 
of  Anteriea  in  Congress  assewlded,  That  an  Act  entitled  "An  Act  to  prohibit  the 
Importation  and  use  of  opium  for  other  than  medicinal  purjioses,"  approved 
February  ninth,  ninetcH'n  hundred  and  nine,  is  hereby  amended  so  as  to  read  as 
folkiws : 

"That  after  the  tirst  day  of  Aj»ril,  ninet(H>n  hundred  and  nine,  it  shall  be 
unlawful  to  import  into  the  United  States  opium  in  any  form  or  any  preparation 
or  derivative  thereof:  Provided,  That  opium  and  preiiarations  and  derivatives 
thereof,  other  than  smoking  opium  or  opium  prepared  for  smoking,  may  be 
imported  for  medicinal  purposes  only,  under  regulations  which  the  Secretary 
of  the  Treasury  is  hereby  authorized  to  prescribe,  and  when  so  imported  shall  be 
sub.iect  to  the  duties  which  are  now  or  may  hereafter  be  imposed  by  law. 

"  Skc.  2.  That  if  any  person  shall  frauduhMitly  or  knowingly  import  or  bring 
into  the  Unitetl  States,  or  assist  in  so  doing,  any  opium  or  any  preiiaration  or 
derivative  thereof  contrary  to  law,  or  shall  receive,  conceal,  buy,  sell,  or  in  an.v 
manner  facilitate  the  transportation,  concealment,  or  sale  of  such  opium  or 
preparation  or  derivative  thereof  after  importation,  knowing  the  same  to  have 
been  imported  contrary  to  law,  such  opium  or  preparation  or  derivative  thereof 
shall  be  forfeited  and  shall  be  destroyed,  an<l  the  offender  shall  be  fined  in  any 
sum  not  exceeding  $5,000  nor  less  than  $50  or  by  imprisomiient  for  any  time  not 
exceeding  tw'o  years,  or  both.    Whenever,  on  trial  for  a  violation  of  this  section, 


SCHEDULE    A CHEMICAL    OILS    AND   PAINTS.  79 

the  defendant  is  shown  to  have,  or  to  have  had,  possession  of  such  opium  or 
preparation  or  derivative  thereof,  sucli  possession  shall  be  deemed  suflicient  evi- 
dence to  autliorize  conviction  unless  the  defendant  shall  explain  the  possession  to 
the  satisfaction  of  the  .iury. 

"  Sec.  3.  That  on  and  after  July  first,  nineteen  hundred  and  thirteen,  all  smok- 
ing opium  or  opium  prepared  for  smoking  found  within  the  United  States  shall 
be  presumed  to  have  been  imported  after  the  first  day  of  April,  nineteen  hundred 
and  nine,  and  the  burden  of  proof  shall  be  on  the  claimant  or  the  accused  to  rebut 
such  presumption. 

"  Sec.  4.  That  any  person  subject  to  the  jurisdiction  of  the  United  States  who 
shall,  either  as  principal  or  as  accessory,  receive  or  have  in  his  possession,  or 
conceal  on  board  of  or  transport  on  any  foreign  or  domestic  vessel  or  other 
water  craft  or  railroad  car  or  other  vehicle  destined  to  or  bound  from  the  United 
States  or  any  possession  thereof,  any  smoking  opium  or  opium  prepared  for 
smoking,  or  who,  having  knowledge  of  the  presence  in  or  on  any  such  vessel, 
water  craft,  or  vehicle  of  such  article,  shall  not  report  the  same  to  the  principal 
officer  thereof,  shall  be  subject  to  the  penalty  provided  in  section  two  of  this 
Act.  Whenever  on  trial  for  violation  of  this  section  the  defendant  is  shown  to 
have  or  to  have  had  possession  of  such  opium,  such  possession  shall  be  deemed 
sufficient  evidence  to  authorize  conviction,  unless  the  defendant  shall  explain  the 
possession  to  the  satisfaction  of  the  jury  :  Provided,  hoivever,  That  any  master 
of  a  vessel  or  other  water  craft,  or  person  in  charge  of  a  railroad  car  or  other 
vehicle,  shall  not  be  liable  under  this  section  if  he  shall  satisfy  the  jury  that  he 
had  no  knowledge  and  used  due  diligence  to  prevent  the  presence  of  such  article 
in  or  on  such  vessel,  water  craft,  car,  or  other  vessel,  and  any  such  article  shall 
be  forfeited  and  shall  be  destroyed. 

"  Sec.  5.  That  no  smoking  opium  or  opium  prepared  for  smoking  shall  be  ad- 
mitted into  the  United  States,  or  into  any  territory  under  the  control  or  juris- 
diction thereof,  for  transportation  to  another  country,  nor  shall  such  opium  be 
transferred  or  trans-shipped  from  one  vessel  to  another  vessel  within  any  waters 
of  the  United  States  for  immediate  exportation  or  any  other  purpose. 

"  Sec.  6.  That  hereafter  it  shall  be  imlawful  for  any  person  subject  to  the  juris- 
diction of  the  United  States  to  export  or  cause  to  be  exported  from  the  United 
States,  or  from  territory  under  its  control  or  jurisdiction,  or  from  countries  in 
which  the  United  States  exercises  extraterritorial  jurisdiction,  any  opium  or 
cocaine,  or  any  salt  derivative,  or  preparation  of  opium  or  cocaine,  to  any  other 
country :  Provided.  That  opium  or  cocaine,  and  salts,  derivatives,  or  preparations 
thereof,  except  smoking  opiimi  or  opium  prepared  for  smoking,  the  exportation 
of  which  is  hereby  absolutely  prohibited,  may  be  exported  to  countries  regulating 
their  entry  under  such  regulations  as  are  prescribed  by  such  country  for  the 
importation  thereof  into  such  country,  such  regulations  to  be  promulgated  from 
time  to  time  by  the  Secretary  of  State  of  the  United  States. 

"  The  Secretary  of  State  shall  request  all  foreign  Governments  to  communi- 
cate through  the  diplomatic  channels  copies  of  laws  and  regulations  promulgated 
in  their  respective  countries  which  prohibit  or  regulate  the  importation  of  the 
aforesaid  drugs,  and  when  received  advise  the  Secretary  of  the  Treasury  and  the 
Secretary  of  Commerce  thereof ;  whereupon  the  Secretary  of  State,  the  Secretary 
of  the  Treasury,  and  the  Secretary  of  Commerce  shall  make  and  publish  all 
proper  regulations  for  carrying  the  provisions  of  this  section  into  effect. 

"  Sec.  7.  That  any  person  who  exports  or  causes  to  be  exported  any  of  the 
aforesaid  drugs  in  violation  of  the  preceding  section  shall  be  fined  in  any  sum 
not  exceeding  $5,000  nor  less  than  $50,  or  by  imprisonment  for  any  time  not 
exceeding  two  years,  or  both.  And  one-half  of  any  fine  recovered  from  any  per- 
son or  persons  convicted  of  an  offense  under  any  section  of  this  Act  may  be  paid 
to  the  person  or  persons  giving  information  leading  to  such  recovery,  and  one- 
half  of  any  bail  forfeited  and  collected  in  any  proceedings  brought  under  this 
Act  may  be  paid  to  the  person  or  persons  giving  the  information  which  led  to  the 
institution  of  such  proceedings,  if  so  directed  by  the  court  exercising  jurisdiction 
in  the  case :  Provided,  That  no  payment  for  giving  information  shall  be  made  to 
any  officer  or  employee  of  the  United  States. 

"  Sec.  8.  That  whenever  opium  or  cocaine  or  any  preparations  or  derivatives 
thereof  shall  be  found  upon  any  vessel  arriving  at  any  port  of  the  United 
States  which  is  not  shown  upon  the  ve-ssel's  manifest,  as  is  provided  by  sec- 
tions twenty-eight  hundred  and  six  and  twenty-eight  hundred  and  seven  of  the 
Revised  Statutes,  such  vessel  shall  be  liable  for  the  penalty  and  forfeiture  pre- 
scribed in  section  twenty-eight  hundred  and  nine  of  the  Revised  Statutes." 

Approved,  January  17,  1914.     (T.  D.  34221.) 


80  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  SPECIAL  OPIUM  ACTS. 

Opium  and  Cocaine. 

Kf^'ulMtiDiis  trovi'riiin.c  the  importation  and  exportation  of  opium  and  co- 
rn ine.—T.  D.  34221. 

Forfeiture  and  Destruction  of  Smoldng  Opium-  Opinion  of  Attorney 
General. — Smolving  opium  seized  for  violation  of  the  act  of  Fehruary  9,  1909, 
tnay  be  summarily  forfeited  and  destroyed  by  collectors  of  customs  without 
judicial  proceedings.— Dept.  Order  (T.  D.  33069). 

Unlawful  Importation  of  Opium. — The  offense  described  in  section  2  of  the 
act  of  February  9,  1909,  is  committed  when  smoking  opium  is  fraudulently  and 
knowingly  brought  within  the  territorial  limits  of  the  United  States.  The 
offense  is  complete  although  the  opium  may  not  have  been  landed  from  the 
ship. 

The  offender's  possession  of  smoking  opium  within  the  territory  of  the  United 
States  is  sufficient  evidence  of  guilt  to  justify  a  jury  in  convicting. — U.  S.  v. 
Caminata  (D.  C),  T.  D.  32397;  U.  S.  v.  Caminata  (D.  C),  T.  D.  32736. 

Importation  of  Opium  by  Chinese. — A  Chinese  person  claiming  to  be  .i 
British  subject  can  not  import  opium  into  the  United  States  under  article  2 
of  treaty  with  China,  proclaimed  October  5,  1S81,  unless  positive  proof  is  pre- 
sented that  he  is  such  a  subject. — Dept.  Order  (T.  D.  18779). 

DECISIONS   UNDER  THE  ACT  OF   1913. 

Aqueous  Extract  of  Opium  held  to  be  smoking  opium  and  the  importation 
thereof  prohibited.— Dept.  Order  (T.  D.  34598). 

DECISIONS   UNDER  THE  ACT  OF  1909. 
Dried  Opium. 

"  Ckude." — Whether  an  article  is  crude  is  to  be  determined  not  by  the 
processes  which  brought  it  into  being,  but  by  the  additional  processes  to  which 
it  is  submitted  after  its  creation  in  order  to  fit  it  for  its  chief  or  only  use. 

The  opium  of  the  importation  was  not  "  dried  "  as  that  term  is  used  in  i)ara- 
craph  41,  nor  powdered  nor  otherwise  advanced  in  condition,  and  it  was  prop- 
erly dutiable  as  opium,  crude  or  unmanufactured,  and  not  adulterated,  contain- 
ing 9  per  cent  and  over  of  morphia. — Merck  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  34549;  (G.  A.  7501)  T.  D.  33788  rever.sed. 

Opium  obtained  by  collecting  in  containers  the  sap  of  the  poppy-seed  pod 
and  allowing  it  to  stand  until  a  percentage  of  the  water  in  it  evaporates,  after 
which  it  is  spread  upon  boards,  exposed  to  the  heat  of  the  sun,  and  while 
being  dried  is  manipulated  and  later  cut  into  the  form  of  cakes  is  not  "crude" 
opium,  but  is  "  (tpium,  <b"ied,  or  otherwise  advanced  beyond  the  condition  of 
crude,"  as  provided  for  in  paragraph  41.  G.  A.  7001  (T.  D.  30487)  and  U.  S. 
V.  Danker  (2  Ct.  Cust.  Appls.,  522;  T.  D.  32251)  distinguished.— T.  D.  33788 
(G.  A.  7501). 

Opium  containing  in  excess  of  15  per  cent  of  moisture  dutiable  at  !?1.50  per 
pound ;  containing  15  per  cent  or  less  of  moisture,  at  $2  per  pound,  under 
paragraph  41.— Dept.  Order  (T.  D.  31388). 

DECISIONS  UNDER  THE  ACT  OF  1897. 
Codeine. 

Alkaloids  of  Opium. — The  alkaloids  here  are  produced  from  morphine,  but 
morphine  is  derived  from  opium,  and  in  paragraph  43  "  alkaloids  "  is  employed  to 
embrace  generically  all  known  or  possible  alkaloids  of  opium,  and  it  embraces 
codeine. 


SCHEDULE    A CHEMICAL    OILS   AND    PAINTS.  81 

Sai-ts  of  Opium. — While  there  are  no  salts  of  opiiiin  proper,  that  expi'ession 
in  para^Taph  43  should  be  interpreted  to  mean  such  salts  as  are  produced  by  the 
chemical  action  of  an  acid  radical  on  organic  bases  that  are  component  parts 
of  opium.  The  merchandise  was  dutiable  under  that  paragraph.  U.  S.  v.  Merck 
&  Co.  (168  Fed.,  244)  cited.— Merck  &  Co.  v.  U.  S.  (Ct.  Cast.  Appls.),  T.  D. 
35315;  (G.  A.  7517)  T.  D.  3399S  affirmed. 
Opium  Dried,  Sliced,  and  Crushed. 

Drugs  Advanced. — Opium  which  has  been  dried  and  sliced,  or  dried,  sliced, 
and  crushed,  is  not  dutiable  as  "  opium  crude  or  unmanufactured,"  under  para- 
graph 43,  but  as  a  drug  (gum)  advanced  in  value  or  condition. 

"  Crude." — Dried,  sliced,  and  crushed  opium,  produced  from  gum  opium  by 
drying,  slicing,  and  grinding  by  means  of  expensive  and  specially  constructed 
machinery  and  with  the  use  of  skilled  labor,  is  not  "  cnide  "  or  "  unmanufac- 
tured "  within  the  tariff  understanding  of  these  terms.— T.  D.  30487  (G.  A.  7001). 
Powdered  Opium. 

Powderetl  opium  is  dutiable  under  paragraph  20  as  a  drug  advanced  in  value 
or  condition.— U.  S.  v.  McKe.sson  (C.  C),  T.  D.  29776;  Ab.  19506  (T.  D.  29193) 
and  19737  (T.  D.  29288)  affirmed. 

Drug  Advanced. — Powdered  opium  is  not  dutiable  as  "  opium,  crude  or  un- 
manufactured," under  paragraph  43,  but  as  a  drug  (gum)  advanced  in  value 
or  condition,  under  paragraph  20. 

"  Crude." — In  construing  the  provision  for  "  opium,  crude  or  lunnanufactured," 
in  paragraph  43,  Held  that  powdered  opium  produced  from  gum  opium  by  dry- 
ing, comminution,  sifting,  etc.,  is  not  "  crude,"  and  that,  by  reason  of  having 
undergone  a  process  which  has  destroyed  the  identity  of  the  original  article 
and  produced  another  and  more  valuable  one,  new  in  its  use  and  its  commercial 
designation,  it  is  not  "unmanufactured." — Merck  v.  U.  S.  (C.  C.  A.),  T.  D. 
27768;  T.  D.  27024  (C.  C.)  and  Ab.  1299  (T.  D.  25273)  reversed. 

DECISIONS   UNDER  THE  ACT  OF   1890. 

Crude  Cocaine  extracted  from  the  leaves  of  the  coca  plant  is  dutiable  under 
this  paragraph  and  not  as  a  medicinal  preparation  in  the  preparation  of  which 
alcohol  is  used.  Its  occasional  use  upon  the  surface  of  the  skin  for  surgical  or 
dental  purposes  does  not  constitute  it  a  medicinal  preparation.  53  Fed.  Rep., 
1006,  and  T.  D.  12980  (G.  A.  1531)  and  T.  D.  14647  (G.  A.  2405)  affirmed.— 
Hirzel  v.  U.  S.  (C.  C.  A.),  58  Fed.  Rep.,  772. 

Muriate  of  Cocaine  and  compounds  of  cocaine  are  medicinal  preparations  in 
which  alcohol  is  used.  Enumeration  as  medicinal  preparations  is  more  specific 
than  chemical  compounds.— T.  D.  19629  (G.  A.  4211). 

48.  Perfumery,  including  cologne  and  other  toilet  waters,  articles  of 
perfumery,  whether  in  sachets  or  otherwise,  and  all  preparations  used 
as  applications  to  the  hair,  mouth,  teeth,  or  skin,  such  as  cosmetics, 
dentifrices,  including  tooth  soaps,  pastes,  including  theatrical  grease 
1913  paints  and  pastes,  pomades,  powders,  and  other  toilet  preparations,  all 
the  foregoing ;  if  containing  alcohol,  40  cents  per  pound  and  60  per 
centum  ad  valorem ;  if  not  containing  alcohol,  60  per  centum  ad  valorem  ; 
floral  or  flower  waters  containing  no  alcohol,  not  specially  provided  for 
in  this  section,  20  per  centum  ad  valorem. 

60690°— 18— vx)L  1 6 


1897 


82  DIGEST   OF   CUSTOMS  DECISIONS. 

67.  Pi^rfuniery,  including  cologne  and  other  toilet  waters,  articles  of 
perfumery,  whether  in  sachets  or  otherwise,  and  all  preparations  usetl 
as  applications  to  the  hair,  mouth,  teeth,  or  skin,  such  as  cosmetics, 
dentifrices,  including  tooth  soaps,  pastes,  including  theatrical  grease 
paints  and  pastes,  pomades,  powders,  and  other  toilet  articles,  all  the 
1909  foregoing ;  if  containing  alcohol,  or  in  the  manufacture  or  preparation  of 
which  alcohol  is  used.  (50  cents  per  pound  and  r>()  per  centum  ad  valorem; 
if  not  contaiidng  alcohol,  or  in  the  manufactiire  or  preparation  of  which 
alcohol  is  not  used,  GO  per  centum  ad  valorem ;  floral  or  flower  waters 
containing  no  alcohol,  not  specially  provided  for  in  this  section,  20  per 
centum  ad  valorem. 

2.  All  alcoholic  perfumery,  including  cologne  water  and  other  toilet 
waters  and  toilet  preparations  of  all  kinds,  containing  alcohol  or  in  the 
preparation  of  which  alcohol  is  used,  60  cents  per  pound  and  45  per 
centum  ad  valorem. 

70.  Preparations  used  as  applications  to  the  hair,  mouth,  teeth,  or 
skin,  such  as  cosmetics,  dentifrices,  pastes,  pomades,  powders,  and  other 
toilet  articles,  and  articles  of  perfumery,  whether  in  sachets  or  other- 
wise, not  containing  alcohol  or  in  the  manufacture  of  which  alcohol  is 
not  used,  and  not  specially  provideil  for  in  this  Act,  50  per  centum  ad 
valorem. 

7.  Alcoholic  perfumery,  including  cologne  water  and  other  toilet  waters, 
$2  per  gallon  and  50  per  centum  ad  valorem. 

61.  Preparations  used  as  applications  to  the  hair,  mouth,  teeth,  or 
skin,  such  as  cosmetics,  dentifrices,  pastes,  pomades,  powders,  and  all 
toilet  preparations,  and  articles  of  perfumery,  not  specially  provided  for 
in  this  Act,  40  per  centum  ad  valorem. 

8.  Alcoholic  perfumery,  including  cologne  water  and  other  toilet  waters, 
$2  per  gallon  and  50  per  centum  ad  valorem. 

77.  I'reparations  used  as  applications  to  the  hair,  mouth,  teeth,  or 
skin,  such  as  cosmetics,  dentifrices,  pastes,  pomades,  powders,  and  tonics, 
including  all  known  as  toilet  preparations,  not  specially  provided  for  in 
this  Act,  50  per  centum  ad  valorem. 

99.  Proprietary  preparations,  *  *  *  including  all  toilet  prepara- 
tions whatever,  used  as  applications  to  the  hair,  mouth,  teeth,  or  skin, 
not  specially  enumerated  or  provided  for  in  this  Act,  50  per  centum  ad 
valorem. 

100.  Alcoholic  perfumery,  including  cologne  water,  $2  per  gallon  and 
,  50  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Nail  Powder. — The  phrase  "and  other  toilet  preparations"  in  paragraph  48 
must  be  taken  to  include  the  merchandise  here — a  preparation  for  polishing 
finger  nails.  These  preparations  are  not  to  be  limited  to  such  as  are  for  use  or 
application  to  the  hair,  mouth,  teeth,  or  skin. — Graf  Bros.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  35440;  (Ab.  37060)  T.  D.  35(X)0  atlirmed. 

Nordica  Extract.  -  Merchandise  invoiced  as  "  Nordica  Extract"  and  classi- 
fied as  alcoholic  perfumery  at  40  cents  per  pound  and  00  per  cent  ad  valorem  is 
claimed  to  be  nonalcoholic  and  therefore  dutiable  at  only  60  per  cent  under 
paragraph  48.  Other  toilet  preparations  classified  at  60  per  cent  ad  valorem 
under  paragraph  48  are  claimed  dutiable  at  20  per  cent  under  paragraph  17. 

Opinion  by  McClelland,  G.  A. :  The  Nordica  extract  was  found  not  to  contain 
alcohol  and  was  held  dutiable  at  60  per  cent  under  paragraph  48,  as  claimed. 
Protest  overruled  as  to  all  other  preparations. — Ab.  38597. 

Talcum  Powder,  Scented  or  Pcrfiinied,  has,  by  i)rocesses  of  manufacture 
and  by  the  addition  of  other  materials,  become  a  finished  article  ready  for  a 
specific  use.  It  is  therefore  dutiable  as  a  toilet  preparation  at  60  per  cent  ad 
valorem  under  paragraph  48  rather  than  as  talcum  at  15  per  cent  under  para- 
graph 69.— T.  D.  35844  (G.  A.  7800). 


1894  s 


1890< 


1883< 


SCHEDULE   A CHEMICAL   OILS   AND   PAINTS.  83 

DECISIONS  UNDER  THE  ACT  OF  1909.    . 

Alum  Roller,  with  an  aluminum  handle,  classified  at  60  per  cent  under  para- 
graph 67,  was  claimed  dutiable  at  a  lower  rate  under  the  same  paragraph  or 
under  paragraph  4.     Protest  overrided.— Ab.  34653  (T.  D.  34165). 

Bath  Salt. — A  perfumed  salt  which  is  put  into  the  bath  to  soften  the  sliiu, 
classified  as  a  toilet  preparation  under  paragraph  67,  was  claimed  dutiable 
under  paragraph  3  or  65.    Protest  overruled. — Ab.  37391. 

•      DECISIONS  UNDER  THE  ACT  OF  1897. 

Alcoholic  Toilet  Preparation. — Langbein's  "  Eau  de  quinine  "  or  "  China- 
wasser"  is  dutiable  as  an  alcoholic  toilet  preparation  under  paragraph  2  and 
not  under  paragraph  70.— T.  D.  24070  (G.  A.  5232). 

Almond  Meal,  which  is  produced  by  powdering  the  cakes  which  remain 
after  the  expression  of  the  oil  from  almonds  or  peach  kernels,  being  used  as  an 
application  to  the  skin  to  pi-event  chapping,  is  dutiable  under  the  provision  for 
toilet  preparations  in  paragraph  70. — T.  D.  26752  (G.  A.  6165). 

Bloc  Hyalin,  a  preparation  of  alum,  glycerin,  and  boric  acid,  used  princi- 
pally to  allay  irritation  of  the  skin  after  shaving,  is  not  a  medicinal  prepara- 
tion within  the  meaning  of  paragraph  68,  but  is  dutiable  under  paragraph  70 
as  a  toilet  preparation.— T.  D.  24966  (G.  A.  5563). 

Cosmetics  are  especially  provided  for  in  paragraph  70,  and  an  article  known 
and  used  as  such  is  dutiable  under  that  paragraph  and  is  not  dutiable  as  a 
medicinal  preparation.  Park  v.  U.  S.  (66  Fed.  Rep.,  731)  and  U,  S.  v.  Eisner  & 
Mendelson  Co.  (59  Fed.  Rep.,  352)  applied.— T.  D.  23321  (G.  A.  5008). 

Dentifrice. — Merchandise  labeled  and  known  as  "  Elixir  Dentifrice  des  Bene- 
dictins  "  dutiable  as  an  alcoholic  toilet  preparation  under  paragraph  2  at  the 
rate  of  60  cents  per  pound  and  45  per  cent  ad  valorem. — T.  D.  19530  (G.  A.  4193). 

Euxesis,  an  article  imported  in  pliable  tubes  intended  for  shaving  purposes 
without  use  of  soap  or  water,  not  a  soap,  but  a  toilet  article  dutiable  at  50  per 
cent  ad  valorem  under  paragraph  70.— T.  D.  19897  (G.  A.  4227). 

Floral  Waters. — Floral  waters  are  dutiable  as  unenumerated  manufactured 
articles  under  section  6,  and  not  as  "  waste  "  under  paragraph  463. — Burr  v. 
U.  S.  (C.  C.  A.),  T.  D.  29575;  T.  D.  28540  (C.  C.)  and  T.  D.  27600  (G.  A.  6436) 
afl!irmed. 

The  floral  waters  known  as  orange-flower  water  and  rose  water  are  not 
dutiable  as  medicinal  preparations  under  paragraph  68,  but  as  unenumerated 
manufactured  articles  under  section  6.— Euler  v.  U.  S.  (C.  C),  T.  D.  27428. 

Pasta  Mack. — A  toilet  preparation  known  as  "  Pasta  Mack,"  in  which  alcohol 
is  used,  dutiable  at  the  rate  of  60  cents  per  pound  and  45  per  cent  ad  valorem 
under  paragraph  2.— T.  D.  19771  (G.  A.  4219). 

Preparations  for  Hair  Dutiable  as  Alcoholic. — Bronx  Mixture,  Eau  Bronx, 
and  other  hair  dyes  containing  alcohol  are  dutiable  as  alcoholic  perfumery  and 
not  under  paragraph  70  as  preparations  for  the  hair. — T.  D.  18541  (G.  A.  3997). 
Toilet  Powder  Booklets. — Leaves  of  paper  coated  with  toilet  powder  and 
placed  within  covers  so  as  to  form  a  booklet,  which  are  used  exclusively  as  an 
application  to  the  face  to  remove  perspiration  and  soothe  the  skin,  serving  sub- 
stantially the  same  purpose  as  talcum  powder,  are  dutiable  under  the  provision 
for  toilet  articles  in  paragraph  70  and  not  as  books  or  as  printed  matter,  enu- 
merated in  paragraph  403.    Isaacs  v.  Jonas  (148  U.  S.,  648)  and  U.  S.  v.  Isaacs 


84  DIGEST   OF   CUSTOMS  DECISIONS. 

{i'l..  p.  &54)  cited;  G.  A.  5381  (T.  D.  24570)  aixl  G.  A.  5308  (T.  D.  24321)  dis- 
liiiu'viishod.— T.  D.  26852   (G.  A.  6204). 

Tooth  Soap. — So-cnUetl  carbolic  tooth  soap,  used  as  an  application  for  the 
teeth,  is  more  specifically  enumerated  in  paraj,'rai)li  72,  relating  to  "all  descrip- 
tions of  toilet  soap,"  than  in  paragraph  70,  relating  to  "preparations  vised  as 
applications  to  the  teeth,  such  as  dentifrices,  not  specially  provided  for." — U.  S. 
V.  Park  (C.  C),  T.  D.  28208;  T.  D.  27845  (G.  A.  6518)  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

I'inaiurs  Eau  de  Quinine  Tonique  is  dutiable  as  a  toilet  preparation  and 
not  under  i»araj:raph  7  as  alcoholic  perfumery. — T.  D.  17503  (G.  A.  3642)  ;  T.  D. 
1635S  (G.  A.  3187). 

Sachet  Powder  in  bottles  is  dutiable  as  an  .-irticle  of  perfumery  and  not  is 
a  nonenumerated  article,  and  at  li  cents  under  paragraph  88  for  the  bottle. — 
T.  D.  16731   (G.  A.  3319). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Lotion  Parzival  is  dutiable  ■  s  an  alcoholic  perfumery  and  not  as  an  appli- 
cation for  the  hair.— T.  D.  15218  (G.  A.  2711). 

Biminers  Toilet  Water,  a  deodorized  alcohol  in  which  various  odoriferous 
substances  have  been  dissolved,  is  an  alcoholic  perfumery. — T.  D.  13056  (G.  A. 
1561). 

Rose  Water  and  Orange-Flower  W^ater,  Etc. — Cherry,  laurel,  rose,  and 
orange-flower  waters  are  medicinal  preparations. — T.  D.  12228  (G.  A.  1042). 

Toilet  Crayons  consisting  of  coloring  matter  put  up  in  convenient  form  for 
toilet  use,  not  being  the  crayons  of  conunerce,  are  dutiable  as  toilet  prepara- 
tions.—T.  D.  17180  (G.  A.  3497). 

Toothbrushes  (so  called). — Bird  quills  filled  with  tootli  iK)wder  dutiable  as 
toilet  preparations  and  not  as  toothbrushes. — T.  D.  13207  (G.  A.  1628). 

Vinaigre  de  Toilette,  produced  by  Roget  &  Gallet,  Paris,  is  an  alcoliolic  per- 
fumery.—T.  D.  13565   (G.  A.  1837). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Orange-Flower  Water — Rose  Water. 

"Medicinal  ruEPAUAXioNS  "  Definkd. — The  expression  "medicinal  prepara- 
tions," as  used  in  the  tariff,  means  such  articles  as  are  of  use,  or  believed  by  tho 
prescriber  or  user  fairly  and  honestly  to  be  of  use.  in  curing  or  alleviating  or 
palliating  or  preventing  some  disease  or  affection  of  the  liunian  frame. 

Unenumerateu  Articles. — Orange-flower  water  and  rose  wat(>r.  which  are 
articles  used  to  some  extent  medicinally,  but  chiefly  for  other  purposes  not 
mentioned  in  any  enumerations  of  the  tariff,  are  dutiable  as  "  medicinal  prepara- 
tions "  under  paragraph  93,  tariff  act  of  March  3,  1883,  and  not  according  to 
the  provisions  of  sections  2499  and  2513,  Revised  Statutes,  as  amended  by  sec- 
tion 6  of  said  act  (22  Stat.,  489,  491,  523),  relating  to  articles  not  "  enumerated  " 
in  said  act.— Dodge  v.  U.  S.  (C.  C),  T.  D.  25240;  T.  D.  10411  (G.  A.  102) 
affirmed. 

49.  Ambergris,  enfleurage  greases  and  floral  essences  by  whatever 
method  obtained ;  flavoring  extracts,  musk,  grained  or  in  pods,  civet, 
and  all  natural  or  synthetic  odoriferous  or  aromatic  substances,  prepara- 
tions,  and  mixtures  used  in  the  manufacture  of,  but  not  marketable  as, 
perfumes  or  cosmetics ;  all  the  foregoing  not  containing  alcohol  and  not 
specially  provided  for  in  this  section,  20  per  centum  ad  valorem. 


1909 


1897 


1894  < 


SCHEDULE   A CHEMICAL   OILS   AND   PAINTS.  85 

489.  Ambergris.      (Free.) 
533.  Civet,  crude.      (Free.) 
631.  Music,  crude,  in  natural  pods.      (Free.) 

639.  Oils :     *     *     *     entieurage  grease,  liquid  and  solid  primal  flower 
essences   not   compounded     *     *     *,     (Free.) 

471.  Ambergris.     (Free.) 

521.  Civet,  crude.     (Free.) 

618.  Musk,  crude,  in  natural  pods.     (Free.) 

626.  Oils:     *     *     *     enfleurage  grease     *     *     *     .     (Free.) 

370.  Ambergris.      (Free.) 
437.  Civet,  crude.      (Free.) 
559.  Musk,  crude,  in  natural  pods.      (Free.) 
[      568.  *     *     *     enfleurage  grease     *     *     *.     (Free.) 

1480.  Ambergris.     (Free.) 
534.  Civet,  crude.     (Free.) 
654.  Musk,  crude,  in  natural  pods.     (Free.) 

1498.  Ambergri.s.     (Free.) 
506.  Musk,  crude,  in  natural  pod.     (Free.) 
507.  Civet,  crude.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Lavender  Flowers. — The  article  was  found  to  consist  of  flowers  of  the  laven- 
der plant  stripped  from  the  stem  and  dried,  not  further  advanced,  and  used  in 
the  preparation  of  tinctures,  poultices,  and  decoctions,  for  flavoring  tobacco,  and 
in  the  manufacture  of  antiraoth  preparations.  The  claim  for  free  entry  as  a 
crude  drug  under  paragraph  477  was  sustained. — Ab.  39004. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Concrete  Muguet  de  Mai. — By  reason  of  the  insertion  in  paragraph  639  of 
the  words  "  liquid  and  solid  primal  flower  essences  not  compounded,"  only  such 
enfleurage  grease  as  is  derived  from  a  single  flower  and  contains  only  the  odor 
of  the  flower  from  which  it  is  derived  is  dutiable  under  said  paragraph.  Held, 
accordingly,  that  concrete  muguet  de  Mai,  which  is  a  combination  of  odors 
derived  directly  from  flowers,  is  not  dutiable  as  "  enfleurage  grease "  under 
said  paragraph  639,  but  is  dutiable  either  directly  or  by  similitude  under  para- 
graph 3,  relating  to  oils  and  combinations  of  oils. — T.  D.  32504  (G.  A.  7361). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Muguet  de  Mai,  shown  by  a  preponderance  of  testimony  to  contain  no  essen- 
tial oil,  is  not  fluorescence  valley  lily,  but  enfleurage  grease,  and  as  such  by 
paragraph  626  was  not  dutiable.  U.  S.  v.  Ungerer  (T.  D.  28210)  distin- 
guished.—Burr  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31183;  (Ab.  17038)  T.  D. 
28448    reversed. 

Enfleurage  Grease. — Certain  concentrated  essences  of  flowers,  in  which 
petroleum  was  used  as  a  solvent,  held  to  be  free  of  duty  under  paragraph  568, 
act  of  1894,  or  paragraph  626,  act  of  1897.  .Judicial  affirmance  of  G.  A.  3603.— 
T.  D.  21424  (G.  A.  4499). 

Floressence  Valley  Lily. — Merchandise  described  as  "  floressence  valley 
lily "  and  "  valley  lily  enfleuraged  pomade "  is  obtained  by  the  combination 
of  odors  procured  from  viurious  flowers  and  the  admixture  of  essential  oils. 
The  board  holds  them  *i'ee  of  duty  under  paragraph  626  as  enfleurage  grease. 
Further  evidence  was  introduced  in  the  circuit  court,  on  the  basis  of  which 
the  Government's  contention  was  sustained  as  to  the  "  floressence  valley  lily," 


86  DIGEST   OF   CUSTOMS   DECISIONS. 

classified  iiiidcr  ittirMfJtrapli  .'5,  relatiiiir  to  combinations  of  essential  oils. — U.  S.  v. 
Un«ertM-  (C.  C),  T.  1).  2S210;  T.  D.  26886  (G.  A.  6219)  reversed  in  part. 

Oil  of  Orris.— Althoiigii  under  the  decision  of  the  circuit  court  in  U.  S.  v. 
l>o<l^'o  &  Olcott  (94  Fed.  Uep.,  481)  the  products  of  the  volatile  solvent  process 
for  the  extraction  of  odors  from  flowers  are  free  of  duly  under  paragraph  G26 
as  "  enfleuraKe  grease,"  the  latter  term  does  not  embrace  similar  products 
derived  from  odor-bcarinj;  bodies  other  tlinn  flowers.— T.  D.  26181  (G.  A.  5972). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Enfleurage  Grease. — Certain  odorous  pastes  containing  the  highly  concen- 
trated perfumes  of  various  flowers.  us(h1  only  in  the  manufacture  of  pomades 
and  perfumery,  held  free  as  eiilleurage  grea.se  and  not  dutiable  as  essential  oil 
nor  free  under  paragraph  470,  588,  or  6G8.— T.  D.  17412  (G.  A.  3603). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Oil  of  Jasmine  and  Oil  of  Cassia,  so  called. — Certain  semisolid  bodies 
about  the  consistence  of  butter,  invoiced  as  essence  concrete  de  jasmine  and 
e.ssence  concrete  de  cassia,  held  not  to  be  oil  of  jasmine  and  oil  of  cassia. — 
T.  D.  12818   (G.  A.  1414). 


1913 
1909 


50.  Phisters,  healing  or  curative,  of  all  kinds,  and  court-plaster,  15 
per  centum  ad  valorem. 

GO.  Plasters,  healing  or  curative,  of  all  kinds,  and  court-plaster,  25 
per  centum  ad  valorem. 


1883 


1897        ^^'  l'''i'''ters,  healing  or  curative,  of  all  kinds,  and  court-plaster,  35  per 
centum  ad  valorem. 

1894         (Not  enumerate<l.) 

1890         (Not  enumerated.) 

\      93.  *     *     *     all  medicinal  preparations     *     *     *     known  as     *     ♦     * 
plasters     *     *     *     ,  25  per  centum  ad  valorem. 
99.  Proprietary  preparations      *      *      *     plasters     *      *      *      50  per 
I  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Court-Plaster. — The  theory  of  the  apprai.ser's  return  seems  to  be  that 
although  the  merchandi.se  is  still  pieces  of  court-plaster,  it  is  not  dutiable  as 
such,  for  the  reason  that  it  has  been  cut  into  dimiinitive  forms,  such  as  stars, 
etc.;  and  this  we  hold  to  be  erroneous.  The  eo  nomine  provision  in  paragraph 
66  must  control  over  the  general  provision  for  preparations  for  the  toilet  in 
paragraph  67.— Ab.  26049  (T.  D.  31757). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Corn  Plasters  of  felt  are  dutiable  as  articles  of  felt  and  not  as  medicinal 
preparations.— T.  D.  17930  (G.  A.  3805). 

Court  Plaster  in  pocket  cases  is  dutiable  with  the  cases  as  a  medicinal 
preparatiim,  and  not  for  the  plaster  as  a  manufacture  of  silk,  and  as  manufac- 
tures of  metal  for  the  metal  boxes  as  unusual  coverings. — T.  D.  17502  (G.  A. 
3641). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Plasters. — Belladonna  cum  capsicum,  capsicum,  belladonna  cum  aconite,  and 
Roberahs  plasters  are  dutiable  as  medicinal  preparations  not  containing  alco- 
hol.—T.  D.  12449   (G.  A.  1187). 


SCHEDULE    A CHEMICAL   OILS    AND    PAINTS.  87 

DECISIONS  UNDER  THE  ACT  OF  1883. 
Albespeyres  Plasters  are  medicinal  preparations. — T.  D.  11336  (G.  A.  619). 

51.  Baryta,  sulphate  of,  or  barytes,  including  barytes  earth,  unmanu- 
1913     f Pictured,  15  per  centum  ad  valorem;  manufactured,  20  per  centum  ad 
valorem ;  blanc-fixe,  or  artificial  sulphate  of  barytes,  and  satin  white,  or 
artificial  sulphate  of  lime,  20  per  centum  ad  valorem. 

f      42.  Baryta,  sulphate  of,  or  barytes,  including  barytes  earth,  unmanu- 
factured, $1..50  per  ton ;  manufactured,  $5.25  per  ton. 

44.  Blanc-fixe,  or  artificial  sulphate  of  barytes,  and  satin  white,  or 
artificial  sulphate  of  lime,  one-half  of  1  cent  per  pound. 

44.  Baryta,  sulphate  of,  or  barytes,  including  barytes  earth,  unmanu- 
factured, 75  cents  per  ton ;  manufactured,  $5.25  per  ton. 

40.  Blanc-fixe,  or  artificial  sulphate  of  barytes,  and  satin  white,  or 
artificial  sulphate  of  lime,  one-half  of  1  cent  per  pound. 

I      37.  Baryta,  sulphate  of,  or  barytes,  manufactured,  $3  per  ton. 

39.  Blanc-fixe,  or  artificial  sulphate  of  barytes  and  satin  white,  or  ar- 
tificial sulphate  of  lime,  25  per  centum  ad  valorem. 

395.  *  *  *  baryta,  sulphate  of,  or  barytes,  unmanufactured,  includ- 
ing barytes  earth.     (Free.) 

49.  Baryta,  sulphate  of,  or  barytes,  including  barytes  earth,  iinmanufac- 
tured,  $1.12  per  ton ;  manufactured,  $6.72  per  ton. 

51.  Blanc-fixe,  or  satin  white,  or  artificial  sulphate  of  barytes,  three- 
fourths  of  1  cent  per  pound. 

40.  Baryta,  sulphate  of,  or  barytes,  unmanufactured,  10  per  centum  ad 
valorem. 

41.  Baryta,  sulphate  of,  or  barytes,  manufactured,  one-fourth  of  1 
cent  per  pound. 


1909 


1897 


1894 


1890 


1883 


DECISIONS  UNDER  THE  ACT  OF  1897. 

Sulphate  of  Barium. — Merchandise  invoiced  as  sulphate  of  barium  is  arti- 
ficial sulphate  of  barytes,  and  dutiable  as  such  under  paragraph  46. — ^T.  D. 
24914  (G.  A.  5544). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

"  Fibrite  "  or  Artificial  Sulphate  of  Lime. — Fibrite  is  dutiable  as  sulphate 
of  lime,  and  not  under  paragraph  82  as  clay.— T.  D.  18073  (G.  A.  3875). 

Artificial  Sulphate  of  Lime  (Pearl  Hardening). — Hydrate  sulphate  of  lime 
is  dutiable  as  artificial  sulphate  of  lime  (pearl  hardening)  and  not  as  plaster 
of  Paris.— T.  D.  17505   (G.  A.  3644). 

52.  Blues,  such  as  Berlin,  Prussian,  Chinese,  and  all  others,  containing 

ferrocyanide  of  iron,   in  pulp,   dry  or  ground  in  or  mixed  with  oil  or 

1913     water,  20  per  centum  ad   valorem ;   ultramarine  blue,   whether   dry,   in 

pulp,  or  ground  in  or  mixed  with  oil  or  water,  and  wash  blue  containing 

ultramarine,  15  per  centum  ad  valorem. 

43.  Blues,  such  as  Berlin,  Prussian,  Chinese,  and  all  others,  containing 
ferrocyanide  of  iron,  in  pulp,  dry  or  ground  in  or  mixed  with  oil  or 
1909  i  water,  8  cents  per  pound. 

50.  Ultramarine  blue,  whether  dry,  in  pulp,  or  mixed  witb  water,  and 
wash  blue  containing  ultramarine,  3  cents  per  pound. 

45.  Blues,  such  as  Berlin,  Prussian,  Chinese,  and  all  others,  containing 
ferrocyanide  of  iron,  in  pulp,  dry  or  ground  in  or  mixed  with  oil  or 
1897  \  water.  8  cents  per  pound. 

52.  Ultramarine  blue,  whether  dry,  in  pulp,  or  mixetl  with  water,  and 
wash  blue  containing  ultramarine,  3f  cents  per  pound. 


88  DIGEST   OF   CUSTOMS   DECISIONS. 


1894 


1890 


38.  Rliios,  siu-h  ;is  r.crliii,  I'nissinii,  CliiiU'so,  jiiid  nil  otlicrs,  cdiitiiiiiing 
l\'rii>cyiiiii(li»  of  iron,  ,liy  or  jinuiiul  in  i>r  mixed  with  oil.  6  ceiils  i)er 
Iiouiid  ;  jind  in  puljt  or  mixed  with  water,  6  cents  per  pound  on  tlie 
material  contained  therein  when  dry. 

43.  Ultramarine  blue,  whether  dry,  in  pnlp,  or  mixed  with  water,  and 
wa.sh  blue  containinji  ultramarine,  3  cents  per  pound. 

50.  Blues,  sucli  as  I>erlin,  Prussian,  Chinese,  and  all  otliers,  containing 
ferrocyanide  of  iron,  dry  or  ground  in  or  mixed  with  oil,  6  cents  per 
pound  :  in  pulp  or  mixed  with  water,  6  cents  per  pound  on  the  material 
contained  therein  when  dry. 

5.").  I'ltramarine  blue,  4i  cents  per  pound. 

58.  Wash  blue,  containing  ultramarine,  3  cents  per  pound. 

[      85.  Ultramarine,  5  cents  per  pound. 
1883         470.   *     *     *     Berlin,   Chinese,    lig.   and    wash   blue,   20  per  centum   ad 
[  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bleacher's  Blue — Edge's  Tint. — The  United  States  Court  of  Customs  Ap- 
peals in  the  case  ot  De  Komle  &  (\\  v.  U.  S.  (T.  D.  31112)  has  held  that  mer- 
chandise similar  to  tliat  in  question  is  dutiabk>  as  an  unemnnerated  manu- 
factured article  under  section  G  of  the  tariff  act  of  1897.  Following  that 
decision  the  protest  claims  for  duty  at  20  per  cent  ad  valorem  under  said 
section  6  under  the  act  of  1897,  supra,  .)r  paragraph  480  of  the  act  of  1909, 
.supra,  are  sustained  as  to  the  merchandise  described  on  the  invoices  either  as 
"  Bleachers'  blue  "  or  as  "  Edge's  tint."— Ah.  2G014  (T.  D.  31744). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

An  article  containing  ferrocyanide  of  iron  tliat  is  used  exclusively  for  bleach- 
ing purposes  was  not  dutiable  as  a  "color"  under  paragraph  45,  but  under 
section  6.— De  Ronde  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.).  T.  D.  31112;  G.  A.  GG24 
(T.  1).  28253)  reversed. 

Ultramarine  Blue. — The  Court  of  Customs  Appeals  has  power  to  review 
questions  of  fact.  AVhere  there  were  two  importations  of  material  resembling 
ultramarine  blue,  and  asse.ssed  as  ultramarine  blue  by  the  collector  of  customs, 
under  paragraph  52,  the  Board  of  General  Appraisers,  after  testimony  taken, 
finding  one  item  properly  assessed  and  the  other  improperly  assessed,  becau.se 
this  rightfully  fell  under  paragraph  58,  the  facts  being  i*ev!ewed,  the  board 
is  aflirmed.— U.  S.  r.  Keibe  (Ct.  Cu.st.  Appls.),  T.  D.  3077G;  G.  A.  (T.  D.  29834) 
aflirmed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Ultramarine  Blue  differs  fr<»m  ;i  lake,  tlie  blue  being  produced  in  a  furnace 
and  the  lake  by  saturation.  Ultramarine  blue  is  dutiable  at  3  cents  u  pound. — 
T.  D.  1705G  (G.  A.  .3437). 

DP:CI SIGNS  UNDER  THE  ACT  OF  1890. 

Ultramarine  Blue  in  pulj),  which  consists  of  nltramarine  ground  iTi  water 
so  as  to  form  a  thick  paste,  is  dutiable  unihn-  this  paragraph  and  on  the  full 
weight  of  the  paste,  and  not  on  the  weight  of  the  ultramarine  contained  therein 
when  dry.— U.  S.  r.  Zentgraff  (GO  Fed.  Rep.,  1014),  reversing  T.  D.  12215  (G.  A. 
1029). 


SCHEDULE    A CHEMICAL    OILS    AND    PAINTS.  89 

53.  Blnck   i)i,irnients,   ninde  from  hone,   ivory,  or  veget:ihle  substanoo. 
1913    by  whatever  name  known;  gas  black  and  lampblack,  dry  or  ground  in 
or  mixed  with  oil  or  water,  15  per  centum  ad  valorem. 

45.  Black,  made  from  bone,  ivory,  or  vegetable  substance,  by  wbat- 
1909    ever  name  known,  including  bone  black  and  lampblack,  dry  or  ground 
in  oil  or  water,  25  per  centum  ad  valorem. 

47.  Black,  made  from  bone,  ivory,  or  vegetable  substance,  by  whatever 
1897    name  known,  includiii.LC  bone  black  and  lampblack,  dry  or  ground  in  oil  or 
water,  25  per  centum  ad  valorem. 

40.  Black,  made  from  bone,  ivory,  or  vegetable,  under  whatever  name 
1894    known,   including  bone  black   and   lampblack,   dry   or   ground   in   oil    or 
water,  20  per  centum  ad  valoi'em. 

52.  Black,  made  from  bone,  ivory,  or  vegetable,  under  whatovei"  name 
1890     known,  including  bone  black   and  lampblack,   dry  or  ground   in   oil   or 
water,  25  per  centum  ad  valorem. 

8S.  The  pigment  known  as  bone  black,  and  ivory  drop  black,       *     ♦     • 
25  per  centum  ad  valorem. 

DECISIONS   UNDER  THE   ACT  OF   1913. 


1883 


Bone  Black  Not  Pigment. — Black  made  from  bone,  ivory,  or  vegetable  sub- 
stances classified  as  pigment  under  paragraph  53,  used  for  decolorizing  pur- 
poses was  held  free  of  duty  as  "  bone  black,  not  suitable  for  use  as  a  pigment " 
(par.  447).— Ab.  37347. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Vegetable  Black. — Protests  overruled  as  to  vegetable  black  made  from  bone, 
used  principally  for  clarifying  or  purifying  chemicals,  classified  under  para- 
graph 45.— Ab.  37721. 


54.  Chrome  yellow,  chrome  green,  and  all  other  chromium  colors  in 
the  manufacture  of  which  lead  and  bichromate  of  potash  or  soda  are 
used,  in  pulp,  dry,  or  ground  in  or  mixed  with  oil  or  water,  20  per 
centum  ad  valorem. 

46.  Chrome  yellow,  chrome  green,  and  all  other  chromium  colors 
in  the  manufacture  of  which  lead  and  bichromate  of  po*^ash  or  soda 
are  used,  in  pulp,  dry,  or  ground  in  or  mixed  with  oil  or  water,  4^  cents 
per  pound. 

48.  Chrome  yellow,  chrome  green,  and  all  other  chromium  colors  in 
the  manufacture  of  which  lead  and  bichromate  of  potash  or  soda  aire 
used,  in  pulp,  dry,  or  ground  in  or  mixed  with  oil  or  water,  4^  cents  per 
pound. 

41.  Chrome  yellow,  chrome  green,  and  all  other  chromium  colors  iu 
which  lead  and  bichromate  of  potash  or  soda  are  component  parts,  dry 
or  ground  in  or  mixed  with  oil,  or  in  pulp  or  mixed  with  water,  3  cents 
per  pound  on  the  material  contained  therein  when  dry. 

53.  Chrome  yellow,  chrome  green,  and  all  other  chromium  colors  in 
w  ich  lead  and  bichromate  of  potash  or  soda  are  component  parts,  dry 
or  ground  in  or  mixed  with  oil,  4i  cents  per  poinid  ;  in  pulp  or  mixed  with 
water,  4*  cents  per  pound  on  the  material  contained  therein  when  dry. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE   ACT  OF  1913. 

Oxide  of  Chromium  containing  no  lead  or  potassium  bichromate,  classified 
as  chrome  green  under  paragraph  54,  was  held  dutiable  at  a  color  under  the  first 
part  of  paragraph  63.— Ab.  37081  (T.  D.  35020). 


1913 


1909 


1897 


1894 


1890 


90  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS   UNDEK  THE  ACT   OF   1897. 

Chrome  Green — Guignet*s  Green. — So-called  Blaugruu  or  Guignet's  green,  a 
dark  bluish-green  pigim'iit  in  the  condition  of  paste,  is  dutiable  at  4*  cents  per 
pound  under  paragraph  48  and  not  at  30  per  cent  ad  valorem  under  paragraph 
58.— T.  D.  21720  (G.  A.  4591). 

DECISIONS  UNDER  THE  ACT  OF   1890. 

Chrome  (so-called  Mineral)  Green. — A  green  paint  composed  of  sesqul- 
oxide  of  chronuum,  dutiable  as  chrome  green. — T.  D.  13200  (G.  A.  1621). 


1913 


1894 


55.  Ocher  and  ochery  earths,  sienna  and  sienna  earths,  and  umber  and 
umber  earths,  5  per  centum  ad  valorem;  Si)Mnish  l)ro\vn,  Venetian  red, 
Indian  red,  and  colcothar  or  oxide  of  iron,  not  specially  provided  for  in 
this  section,  10  per  centum  ad  valorem. 

47.  Ocher   and   ochery   earths,   sienna   and   sienna   earths,    and    umber 

and  umber  earths,  not  si)ecially  provided  for  in  this  section,  when  crude 

1909     or  not  powdered,  washed,  or  pulverized,  one-eighth  of  1  cent  per  pound; 

if  powdered,  washed,  or  pulverized,  three-eighths  of  1  cent  per  pound ;  if 

ground  in  oil  or  water,  1  cent  per  pound. 

49.  Ocher  and  ochery  earths,  sienna  and  sienna  earths,  and  umber  and 

umber  earths,  not  specially  pi'ovided  for,  when  crude  or  not  powdered, 

1897     washed,   or  pulverizetl,   one-eighth   of   1   cent   per   pound ;    if   powdered, 

washed,  or  pulverized,  three-eighths  of  1  cent  per  pound  ;  if  ground  in  oil 

or  water,  li  cents  i)er  pound. 

f      42.  Ocher  and   ochery  earths,   sienna    and   sienna   earths,    umber  and 
umber  earths,  gr(jund  in  oil,  li  of  1  cent  per  pound. 

560.  Ocher  and  ochery  earths,  sienna   and  sienna  earths,  umber  and 
I  umber  earths,  not  specifically  provided  for  in  this  Act,  dry.     (Free.) 

54.  Ocher  and   ochery   earths,   sienna   and   sienna   earths,   umber   and 
1890    umber  earths,  not  specially  provided  for  in  this  Act,  dry,  one-fourth  of  1 
cent  per  pound  ;  ground  in  oil,  li  cents  per  pound. 

89.  Ocher  and  ochery  earths,  umber  and  umber  earths,  and  sienna  and 
1883     sienna  earths,  when  dry,  one-half  of  1  cent  per  pound ;  when  ground  In 
oil,  li  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Oxide  of  Iron  in  its  condition  as  taken  from  the  ground,  without  any  prepa- 
ration whatever,  intended  for  use  as  a  pigment,  dutiable  at  the  rate  of  10  per 
cent  ad  valorem  under  paragraph  55. — Dept.  Order   (T.  D.  34390). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Ocher,  pulverized  and  washed,  freedom  from  grit  indicates  that  the  earth 
is  not  crude ;  dutiable  at  three-eighths  of  a  cent  per  pound  under  paragraph 
49.— T.  D.  21263  (G.  A.  4455). 

Sienna. — Crude  burnt  sienna  dutiable  at  one-eighth  of  a  cent  per  pound 
under  paragraph  49.  Marks  of  distinction  between  crude  and  powdered 
sienna.— T.  D.  21403  (G.  A.  4489). 

Washed  Sienna  Earth. — Under  paragraph  49,  providing  for  "sienna  earths, 
•  *  *  powdered,  washed,  or  pulverized,"  it  is  not  necessary  that  the  mer- 
chandise should  have  been  subjected  to  all  three  of  these  operations  in  order 
to  bring  it  within  this  provision ;  and  it  is  immaterial  whether  the  process  of 
washing  be  natural  or  artificial.— T.  D.  25170  (G.  A.  5031). 

Spent  Oxide  of  Iron. — Oxide  of  iron  which  has  been  used  to  purify  coal  gas 
by  abstracting  sulphur  therefrom,  dutiable  at  10  per  cent  ad  valorem  under 
section  6,  as  an  unenumerated  unmanufactured  article. — T.  D.  19355  (G.  A. 
4146). 


SCHEDULE   A — CHEMICAL   OILS   AND   PAINTS.  91 

DECISIONS   UNDER  THE   ACT   OF   1890. 

Burnt  Ocher  is  dutiable  as  ochery  earth  and  not  as  a  color. — T.  D.  14750 
(G.  A.  2478). 

Red  Earth. — A  calcareous  earth  colored  by  ferric  oxides,  of  u  red  color  and 
similar  in  appearance  to  red  hematites,  is  dutiable  as  ochery  earth,  and  not 
as  clay.— T.  D.  13608  (G.  A.  1880). 

Venetian  Red  is  a  dry  paint  and  not  ochery  earth.— T.  D.  11346  (G.  A.  629). 


1913 


1909 


1897 


1894  j 


1890 


56.  Lead  pigments:  Litharge,  orange  mineral,  red  lead,  white  lead,  and 
all  pigments  containing  lead,  dry  or  in  pulp,  and  ground  or  mixed  with 
oil  or  water,  not  specially  provided  for  in  this  section,  25  per  centum  nd 
valorem. 

48.  Orange  mineral,  3i  cents  per  pound. 

49.  Ked  lead,  2|  cents  per  pound. 
53.  White  lead,  and  white  pigment  containing  lead,  dry  or  in  pulp,  or 

ground  or  mixed  with  oil,  2i  cents  per  pound. 

58.  Lead ;     *     *     *     litharge,  2i  cents  per  pound. 

50.  Orange  mineral,  3|  cents  per  pound. 

51.  Red  lead,  2i  cents  per  pound. 
55.  White  lead,      *     *     *     m„i  pignient  containing  lead,  dry  or  in  pulp, 

or  ground  or  mixed  with  oil,  2J  cents  per  pound. 
60.  Lead:     *     *     *     litharge,  2J  cents  per  pound. 

49.  *     *     *     litharge,  li  cents  per  pound. 

51.  Orange  mineral.  If  cents  per  pound;  red  lead,  li  cents  per  pound. 

52.  White  lead,  and  *  *  *  pigment  containing  lead,  dry  or  in  pulp, 
or  ground  or  mixed  with  oil,  1^  cents  per  pound. 

68.  Litharge,  3  cents  per  pound. 

65.  Orange  mineral,  3^  cents  per  pound. 

66.  Red  lead,  3  cents  per  pound. 

67.  White  lead,  *  *  *  dry  or  in  pulp,  or  ground  or  mixed  with  oil, 
3  cents  per  pound. 

155.  White  lead,  when  dry  or  in  pulp,  3  cents  per  pound. 
56.  When  ground  or  mixed  in  oil,  3  cents  per  pound. 
57.  Litharge,  3  cents  per  pound. 
58.  Orange  mineral  and  red  lead,  3  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Black  Pigment  Containing  licad  held  dutiable  as  a  pigment  containing 
lead,  and  not  as  a  pigment  not  specially  provided  for.  There  being  a  doubt 
whether  "  white "  describes  and  limits  "  pigment,"  the  doubt  is  resolved  in 
favor  of  the  importer.— T.  D.  16819  (G.  A.  3338). 

57.  Lead,  acetate  of,  white,  and  nitrate  of,  IJ  cents  per  pound;  acetate 
1913     of,  brown,  gray,  or  yellow,  1  cent  per  pound ;  all  other  lead  compounds 

not  specially  provided  for  in  this  section,  20  per  centum  ad  valorem. 

58.  Lead:  Acetate  of,  white,  3  cents  per  pound;  brown,  gray,  or  yellow, 
1909    2  cents  per  pound ;  nitrate  of,  2i  cents  per  pound ;     *     ♦     * 

60.  Lead:  Acetate   of,    white   3^    cents   per   pound;    brown,    gray,   or 
1897    yeiiQ^v^  2i  cents  per  pound  ;  nitrate  of,  2i  cents  per  pound ;     *     *     * 

149.  Acetate  of  lead,  white,  2|  cents  per  pound;  brown,  IJ  cents  per 
pound;     *     *     * 
50.  Nitrate  of  lead,  li  cents  per  pound. 

162.  Acetate  of  lead,  white,  5i  cents  per  pound ;  brown,  3i  cents  per 
pound. 
64.  Nitrate  of  lead,  3  cents  per  pound. 


1913 


92  DIGEST   OF   CUSTOMS  DECISIONS. 

r<3.   Aootate  of  load,  lnow  ii,  4  coiits  jx^r  pound. 
1883  {       .>!.  Acctati'  of  load,  wiiitt',  (>  cents  por  pound. 
">!!.   Nitrate  of  lead,  3  cents  per  pound. 

58.  Varnishes,  includiug  so-called  gold  size  or  japan,  10  per  centum 
nd  valorem:  I'rovuhd,  That  sjtirit  varnishes  containinji  less  than  1(»  per 
centum  of  methyl  alcohol  of  the  total  alcohol  containe(l  therein  shall  be 
dutiable  at  $1.32  per  jrallon  and  15  per  centum  ad  valorem. 

51.  Varnishes,  includiuf;  so-called  gold  size  or  japan,  25  per  centum 
ad  valorem;     *     ♦     *     spirit  varnish  containing  5  per  centum  or  more 

1909  of  methyl  alcohol.  1*5  cents  per  gallon  and  35  per  centum  ad  valorem; 
spirit  varnish  containing  less  than  5  per  centum  of  methyl  alchol,  $1.32 
per  gallon  and  35  per  centum  ad  valorem. 

53.  Varnishes,    including   so-called   gold   size   or   japan,   35   per  centum 
1897     ad   valorem;    spirit  varnishes,   $1.32  per  gallon   and   35  per  centum   ad 

valorem. 

44.  Varnishes,  including  so-calh'd  gold  size  or  japan,  25  per  centum  ad 
1894     valorem  ;  and  on  spirit  varnishes  for  the  alcohol  contained  therein,  $1.32 

per  gallon  additional. 

50.  Varnishes,  including  so-called  gold  size  or  japan,  35  per  centum  ad 
1890     valorem;  and  on  si)irit  varnishes  for  the  alcohol  contained  therein,  $1.32 
per  gallon  ailditional. 

1119.  Varnishes  of  all  liinds,  40  per  centum  ad  valorem  ;  and  on  spirit 
varnishes,  $1.32  additional  per  gallon. 
711.  Gold  size.     (Free.) 

DECISIONS   UNDER  THE  ACT   OF   1S90. 

So-called  Lac  Spirits. — Spirit  varnish,  a  solution  of  gum  shellac,  or  shellac 
and  methylated  spirits,  dutiable  as  varnish.— T.  D.  12953  (G.  A.  1504). 

59.  Vermilion    reds,   containing  quickwiiver,   dry   or   groimd   in   oil   or 
1913     water,  15  jier  centum  ad  valorem;  when  not  containing  quicksilver  but 

made  of  lead  or  containing  lead,  25  per  centum  ad  valorem. 

52.  Vermilion   reds,   containing  quicksilver,   dry   or   ground    in   oil    or 
1909     water,  10  cents  per  pound  ;  when  not  containing  quicksilver  but  made  of 

lead  or  containing  lead,  4J  cents  per  pound. 

54.  Vermilion  red,     *     *     *     dry  or  ground  in  oil  or  water,  10  cents 
1897     per  poiuid  ;   when   not  containing  quicksilver  but  made  of  lead  or  con- 
taining lead,  5  cents  per  pound. 

45.  Vermilion  red,     *     *     *     ,iry  or  ground   in  oil  or  water,  20  per 
1894     centum  ad  valorem;   vermilion  red,  not  containing  (piicksilver  but  made 

of  lead  or  containing  lead,  6  cents  per  pound. 

57.  X'ernnlion  red,  *  *  *  ,i|-y  ^y  ground  in  oil  or  water,  12  cents 
per  pound. 

1883  (Not  enumerated.)     ♦     •     ♦ 


1890 


DECISIONS   UNDER  THE   ACT   OF   1890. 

Vermilion  Red.— Genuine  vermilion  red  contains  quicksilver  and  tliere  is  au 
imitation  of  this  color  which  contains  none.  It  appeared  that  at  the  date  of 
this  act  both  the  genuine  and  the  spurious  were  known  connnercially  as  ver- 
milion red.  lleltj,  that  th(>  imitation  is  subject  to  the  same  duty  as  the  genuine 
and  is  not  dutiable  under  paragraph  01.  i)aragraph  05,  or  jtaragraph  00. 

Reversing  T.  D.  11.335  (G.  A.  GIS)  and  the  circuit  court.  In  re  Downing 
(C.  C.  A.),  50  Fed.  Rep.,  470. 

Vermilionette. — The  merchandise  is  known  as  vermilionette.  The  board 
l)eld,  in  G.  \.  618,  715,  and  other  cases,  that  colors  of  this  character  were 
dutiable  at  25  per  cent  under  paragraph  61. 


SCHEDULE    A- — CHEMICAL    OILS    AND   PAINTS.  93 

This  view  of  the  case  was  sustained  by  tlie  U.  S.  C.  C.  at  this  port,  but  the 
decisions  of  tlie  board  and  of  the  circuit  court  were  reversed  by  the  U.  S.  C.  C.  A. 
In  re  Downing;  (56  Fed.  Rep.  470). 

Following  this  final  adjudication,  we  must  affirm  the  assessment  of  duty  at 
12  cents  a  pound  under  paragrapli  57.— T.  D.  14306  (G.  A.  2235). 

60.  Whiting  and  Paris  white,  dry,  and  challc,  ground  or  bolted,  one- 
1913    tenth  cent  per  pound ;  whiting  and  Paris  white,  ground  in  oil,  or  putty, 
15  per  centum  ad  valorem. 

113.  Chalk,  when  ground,  bolted,     ♦     ♦     ♦     i  cent  per  pound ;     ♦     *     * 
54.  Whiting  and   Paris  white,  dry,   one-fourth   of  1  cent  per  pound ; 
ground  in  oil,  or  putty,  one-half  of  1  cent  per  pound. 

113.  Chalk    (not    medicinal    nor    prepared    for    toilet    purposes),    when 
ground,     *     *     *     \  cent  per  pound. 
56.  Whiting  and   Paris  white,  dry,  one-fourth  of  1  cent  per  pound ; 
ground  in  oil,  or  putty,  1  cent  per  pound. 

1894        "^^^  Whiting  and   Paris  white,   dry,   one-fourth   of  1  cent  per  pound ; 
ground  in  oil,  or  putty,  one-half  of  1  cent  per  pound. 

59.  Whiting    and    Paris    white,    dry,    one-half   of   1    cent    per    pound ; 
ground  in  oil,  or  putt.v,  1  cent  per  pound. 

45.  AVliiting  and  Paris  white,  dry,  one-half  cent  per  pound  ;  ground  in 
oil,  or  putty,  1  cent  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1894. 


1S90 
1883 


Whiting  composed  of  carbonate  of  lime,  chloride  of  lime,  carbonate  of 
potash,  and  hygroscopic  water  is  dutiable  as  whiting  and  not  as  an  earthen  or 
mineral  substance.— T.  D.  16733  (G.  A.  3321). 

01.  Zinc,   oxide  of,  and  pigments  containing  zinc  but  not  containing 
1913    "1^^^  than  5  per  centum  of  lead,  ground  dry,  10  per  centum  ad  valorem ; 
when  ground  in  or  mixed  with  oil  or  water,  lithopone  and  white  sul- 
phide of  zinc,  15  per  centum  ad  valorem. 

55.  Zinc,  oxide  of,  and  white  pigment  containing  zinc,   but   not  con- 

1909    taining  lead,  dry,  1  cent  per  pound  ;  ground  in  oil.  If  cents  per  pound ; 

sulfld  of  zinc  white,  or  v/hite  sulphide  of  zinc,  H  cents  per  pound  ;     *     *     ♦ 

57.  Zinc,    oxide   of,    and     *     *     *     pigment    containing    zinc,    but    not 

1897    containing  lead,  dry,  1  cent  per  pound ;  ground  in  oil.  If  cents  per  pound ; 

sulfid  of  zinc  white,  or  white  sulphide  of  zinc,  li  cents  per  pound  ;    ♦    *    * 

47.  Zinc,    oxide    of,    and     *     ♦     *     pigment    containing    zinc,    dry    or 
ground  in  oil,  1  cent  per  pound. 


1894 
1890 


60.  Zinc,  oxide  of,     *     *     •     dry,  1^  cents  per  pound ;  ground  In  oil. 
If  cents  per  pound. 


iRRll      ^'  ^^^^'  oxide  of,  when  dry,  li  cents  per  pound. 

180.I  j      Q-j^    2inc,  oxide  of.  when  ground  in  oil.  If  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Lithophone. — The  article  known  as  "  lithophone  "  at  and  prior  to  the  pas- 
sage of  the  act  of  July  24,  1897,  commercially  known  as  "  sulphide  of  zinc 
white "  or  "  white  sulphide  of  zinc,"  is  dutiable  as  such  under  paragraph  57 
of  said  act  at  1^  cents  per  pound,  and  is  not  dutiable  as  a  "  paint  or  pigment 
containing  zinc,  but  not  containing  lead,"  under  said  paragi'aph.  Following 
In  re  Gabriel  &  Schall  (G.  A.  4707— T.  D.  22217),  affirmed  in  Gabriel  &  Schall 
V.  U.  S.  (114  Fed.  Rep.,  401),  and  by  the  circuit  court  of  appeals  in  Gabriel  & 
Schall  V.  U.  S.— T.  D.  24615  (G.  A.  5403). 


94  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Lithophone  is  an  article  known  in  trade  as  a  dry  paint.  It  contains  zinc. 
It  does  not  contain  lead.  It  is  provided  for  under  paraKrajth  GO  as  "  white 
I>aint  containing  zinc  but  not  containing  lead,  dry,  IJ  cents  per  pound."  G.  A. 
inn  and  nSO  are  hereby  niodified.— T.  D.  12670  (G.  A.  1319). 

Oxide  of  Zinc  Powder  containing  from  1.05  to  3.07  per  cent  of  lead,  duti- 
able as  oxide  of  zinc,  and  not  a.s  white  paint  containing  lead.— T.  D.  13813 
(G.  A.  2007). 

1913  62.  Zinc,  chloride  of  and  sulphate  of,  one-half  cent  per  pound. 

1909  ."i.l.  *     *     *     chloride  of  zinc  and  sulphate  of  zinc,  1  cent  per  pound. 

1897  r)7.  *     *     *     chloride  of  zinc  and  sulphate  of  zinc,  1  cent  per  pound. 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

63.  Enamel  paints,  and  all  paints,  colors,  pigments,  stains,  crayons, 
including  charcoal  crayons  or  fusains,  smalts,  and  frostings,  and  all 
ceramic  and  glass  fluxes,  glazes,  enamels,  and  colors,  whether  crude,  dry, 
mixed,  or  ground  with  water  or  oil  or  with  solutions  other  than  oil, 
1913  not  specially 'provided  for  in  this  section,  1.5  p«T  centum  ad  valorem; 
all  paints,  colors,  and  pigments  commonly  known  as  artists'  paints  or 
colors,  whether  in  tubes,  pans,  cakes,  or  other  forms,  20  per  centum 
ad  valorem ;  all  color  hikes,  whether  dry  or  in  pulp,  not  specially  pro- 
vided for  in  this  section,  20  per  centum  ad  valorem. 

51.  *  *  *  enamel  paints  made  with  varnish,  35  per  centum  ad  valo- 
rem ;     ♦     *     *. 

56.  All  paints,  colors,  pigments,  stains,  lakes,  crayons,  including  char- 
coal crayons  or  fusains,  smalts  and  frostings,  whether  crude  or  dry  or 
mixed,  or  ground  with  water  or  oil  or  with  solutions  other  than  oil,  not 
otherwise  specially  provided  for  in  this  section,  30  per  centum  ad  valo- 
rem ;  all  glazes,  Ihixes,  enamels,  and  colors  used  only  in  the  manufacture 
of  ceramic,  enameled,  and  glass  articles,  30  per  centum  ad  valorem  ,  all 
paints,  colors,  and  pigments,  commonly  known  as  artists'  paints  or  colors, 
.whether  in  tubes,  pans,  cakes,  or  other  forms,  30  per  centum  ad  valorem. 

.54.  *  *  *  other  colors  containing  quicksilver,  dry  or  ground  in  oil 
or  water,  10  cents  per  pound  ;  when  not  containing  quicksilver  but  made 
of  lead  or  containing  lead,  5  cents  per  pound. 

55.  *  *  *  white  paint  *  *  *  containing  lead,  dry  or  in  pulp,  or 
ground  or  mixed  with  oil,  25  cents  per  pound. 

.57.  *  *  *  white  paint  *  *  *  containing  zinc,  but  not  containing 
lead,  dry,  1  cent  per  pound ;  ground  in  oil.  If  cents  per  pound. 

,58.  All  paints,  colors,  pigments,  lakes,  crayons,  smalts  and  frostings, 
whether  crude  or  dry  or  mixed,  or  ground  with  water  or  oil  or  with  solu- 
tions other  than  oil,  not  otherwise  specially  provided  for  in  this  Act, 
30  per  centum  ad  valorem ;  all  paints,  colors,  and  pigments,  commonly 
known  as  artists'  paints  or  colors,  whether  in  tubes,  pans,  cakes,  or  other 
forms,  30  per  centum  ad  valorem. 

45.  *  ♦  *  other  colors  containing  quicksilver,  dry  or  groimd  in 
oil  or  water,  20  per  centum  ad  valorem. 

47.  ♦  ♦  *  white  paint  *  *  *  containing  zinc,  dry  or  ground  in 
oil,  1  cent  per  pound. 

4S.  All  other  jiaints,  colors,  and  pigments,  whether  dry  or  mixed,  or 
ground  in  water  or  oil,  or  other  solutions,  including  all  colors  in  tubes, 
lakes,  crayons,  smalts,  and  frostings,  and  not  .specially  provided  for  in 
this  Act,  25  per  centum  ad  valorem. 

52.  *  *  *  white  paint  *  *  *  containing  lead,  dry  or  in  pulp,  or 
ground  or  mixed  with  oil,  li  cents  per  pound. 


1909  { 


1897 


1894  < 


1890 


SCHEDULE   A CHEMICAL    OILS    AND   PAINTS.  95 

57.  *  *  *  colors  containing  quicksilver,  dry  or  ground  in  oil  or 
water,  12  cents  per  pound. 

60.  *  *  *  white  paint  containing  zinc,  but  not  containing  lead ; 
dry,  11  cents  per  pound  ;  ground  in  oil,  If  cents  per  pound. 

61.  All  other  paints  and  colors,  whether  dry  or  mixed,  or  ground  in 
water  or  oil,  including  lakes,  crayons,  smalts,  and  frostings,  not  specially 
provided  for  in  this  Act,  and  arti.sts'  colors  of  all  kinds,  in  tubes  or 
otherwise,  2.'5  per  centum  ad  valorem;  all  paints  and  colors,  mixed  or 
ground  with  water  or  solutions  other  than  oil,  and  conmiercially  known 
as  artists'  water  color  paints,  30  per  centum  ad  valorem. 

67.  *  *  *  white  paint  containing  lead,  dry  or  in  pulp,  or  ground 
or  mixed  with  oil,  3  cents  per  pound. 

87.  Colors  and  paints,  including  lakes,  whether  dry  or  mixed,  or  ground 
1883    with  water  or  oil,  and  not  specially  enumerated  or  provided  for  in  this 
Act,  25  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Children's  Paint  Boxes. 

"  Water  Color  Boxes,"  How  Dutiable. — Merchandise  consisting  of  small 
boxes  containing  water  colors  of  good  quality  and  articles  incidental  to  their 
use,  designed,  adapted,  and  used  for  elementary  Instruction  in  art  and  used  to 
some  extent  also  by  artists,  is  not  dutiable  as  toys  under  paragraph  342,  but 
as  artists'  paints  or  colors  under  paragraph  63. 

Toy,  What  is  Not. — An  article  designed,  adapted,  and  used  for  serious  in- 
struction, no  matter  how  elementary,  and  not  for  the  amusement  of  children 
at  play,  is  not  a  toy.— Illfelder  &  Co.  v  U.  S.  (Ct.  Cust.  Appls.)  ;  T.  D.  36311 
(G.  A.  Ah.  378.52)   reversed. 

Artists'  Colors. — Colors  imported  in  10-pound  tins  to  be  transferred  to  tubes 
to  be  sold  to  artists  and  to  .schools  without  further  manipulation  were  held 
properly  classified  under  the  second  provision  of  paragraph  63. — Ab.  37080 
(T.  D.  35020). 

DECISIONS  UNDER  THE  ACT  OP  1909. 

Crayons. — The  merchandise  is  invoiced  as  "  Black  chalk  refills,"  and  was 
returned  by  the  appraiser  as  crayons. 

There  are  two  reasons  for  affirming  the  collector's  assessment :  First,  the  ap- 
parent undisputed  practice  of  several  years'  standing  of  classifying  this  mer- 
chandise as  crayons,  which  was  followed  by  the  collector  in  this  instance; 
second,  the  absence  of  any  proof  by  protestants  that  the  merchandise  is  not 
crayons.— Ab.  34029  (T.  D.  33872). 

Enamel  White  shown  by  analyses  to  contain  from  58  to  63  per  cent  of  oil, 
turpentine,  and  gum  varnish.  Held  dutiable  under  paragraph  51,  as  "  enamel  paint 
made  with  varnish,"  rather  than  as  "  zinc,  oxide  of,  and  white  pigment  con- 
taining zinc,  *  ♦  ♦  ground  in  oil,"  under  paragraph  55. — T.  D.  32453 
(G.  A.  7356). 

Oxide  of  Iron. — Protests  overruled  as  to  oxide  of  iron  that  has  been  levigated 
and  powdered,  classified  as  a  color  under  paragraph  56. — Ab.  30251  (T.  D. 
32884). 

"  Patinol  Elastic  "  and  "  Patinol  Matt "  assessed  under  paragraph  51 
were  found  not  to  contain  varnish  or  varnish  gum  and  were  held  dutiable  under 
paragraph  55,  as  claimed.— Ab.  33638  (T.  D.  33763). 

"  Silur." — The  merchandise  covered  by  this  protest  consists  of  "  Silur " 
and  "  Silur  paste."    The  former  is  a  di-y  substance  which  is  used  to  mix  with 


96  DIGEST   OF   CUSTOMS  DECISIONS. 

red-lead  paints  to  make  them  more  flexible,  nnd  the  l.iiifr  is  in  pastt-  fin-iii  and 
Is  used  as  paint  with  the  addition  of  varnisii  and  linsivd  ciil.  The  appraiser 
returned  the  silur  as  a  pif^inent  and  the  silur  paste  as  a  paint,  and  each  was 
assessed  fur  duty  at  the  rate  of  80  per  cent  ad  valorem  under  paraiirapli  aG. 
The  decision  of  the  collector  is  alHrmed.— Ab.  25080  (T.  D.  31G24). 
Vcluvine  White. 

CoMMKUciAL  Designation — 1'ic.ment  and  Taint. — There  is  no  trade  under- 
standinj;  that  the  terms  "  pigment  "  and  "  paint  "  are  synonymous.  A  pigment 
is  ;i  hasic  material  for  the  making  of  paint,  and  is  never  understood  as  applying 
to  a  mixed  paint  ready  for  application  with  the  brush. 

Knamki,  Paint. — Veluvine  white  is  a  finished  enamel  paint,  made  without 
variMsh.  and  is  therefore  neither  dutiable  as  "  enamel  paints  made  with  var- 
nish." under  paragr;ii>h  51,  nor  as  a  "pigment."  undtM-  iiaragraph  55,  but  as  an 
enamel  paint,  under  paragraph  56.— T.  D.  82243  (G.  A.  7324). 

DECISIONS  IJN1>1:K  the  act  of  1S97. 

Bixine  Extract. — The  official  chemist  reports  it  to  be  "coloring  matter 
extracted  from  annatto  and  containing  alkali  carbonate."  We  think  the  article, 
being  adapted  to  the  same  uses  as  Persian-berry  extract  and  chlorophyll,  and 
not  being  specially  provided  for,  is  subject  to  the  same  classification  with  duty 
at  the  rate  of  20  per  cent  ad  valorem  under  section  6  as  a  nonenumerated  manu- 
factured article.— Ab.  21248  (T.  D.  2J)7()8). 

Cadmium  Sulphide. — The  importation  may  be  described  as  a  pigment  or 
color,  or  as  a  chemical  compound  or  salt.  Its  place  in  science  and  commerce, 
however,  lias  apparently  been  fixed  by  its  use  and  by  its  being  chiefly  known  as 
a  pigment  or  color.  This  designation  is  the  more  specific  and  it  must  prevail 
as  against  one  more  general  in  kind,  and  without  any  limitation  as  to  use  or 
other  qualification.  It  was  dutiable  as  assessed  under  paragraph  58.  Fink  v. 
IT.  S.  (170  U.  S..  584).— Drakenfeld  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
32248;    (G.  A.  G659)   T.  D.  28402  affirmed. 

Collins's  Oxide. — The  imi)ortation  can  not  be  profitably  smelted;  it  has  been 
made  unfit  for  smelting  by  the  pulverizing  treatment  to  which  it  has  been  sub- 
jected. It  can  not  properly  be  considered  iron  ore  in  the  sense  of  the  relevant 
clause.  The  primary  and  chief  use  of  it  as  it  appears  is  to  impart  color  to 
fiber  boards,  and  it  was  dutiable  as  "  colors  or  pigments  "  xinder  paragraph  58. 
The  cases  relied  on  to  the  contrary  dealt  witli  iron  ore  in  a  crude  state  and  not 
adapted  as  imported  for  use  as  a  color.  Drakenfeld  &  Co.  v.  U.  S.  (2  Ct.  Cust. 
Appls.,  512;  T.  D.  32248).— Collins  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.).  T.  D. 
3235G;  (G.  A.  6857)  T.  D.  29497  allirmed. 

Unwrought  Earth  which  is  used  as  a  color  is  dutiable  under  paragraph  58. 
The  provision  for  colors  is  the  narrower  and  more  limited  provision  and  must 
prevail  over  the  provision  for  unwrought  earth.  Sniith  i\  V.  S.  (98  Fed.  Rep., 
194)  ;  G.  A.  1627  and  G.  A.  4201  cited  and  followed.— T.  D.  28840  (G.  A.  5016). 

Enamel  or  Ceramic  Colors  containing  no  quicksilver  wer(>  dutiable  at  5 
cents  the  pound,  under  paragraph  54.— U.  S.  v.  Marsching;  U.  S.  r.  Drakenfeld; 
Mnrsching  v.  U.  S. ;  Drakenfeld  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31257;  T.  D. 
30529  affirmed. 

Enamelette. — So-called  enamelette,  known  also  as  white  enamel  and  matt 
enamel,  is  dutiable  under  paragraph  57,  as  "  white  paint  or  pigment,  containing 
zinc,  but  not  containing  lead,  ground  in  oil,"  and  not  under  paragraph  58  as 
paint  "ground  with  solutions  other  than  oil." — Venderink  Co.  v.  U.  S.  (C.  C), 
T.  D.  297G5;  Ab.  13501  (T.  D.  27729)  reversed. 


SCHEDULE    A CHEMICAL    OILS    AND    PAINTS.  97 

Enamel  "White  Paint. — A  paint  ealle<l  variously  zinc  white,  ripolin,  and 
enamel  white  paint  is  held  dutiable  under  paragraph  57  as  "  white  paint  ground 
in  oil,"  rather  than  under  paragraph  58,  as  "  paints  ground  with  oil  or  with 
solutions  other  than  oil,  not  otherwise  specially  provided  for." — U.  S.  v.  Bird 
(C.  C.  A.),  T.  D.  29576;  T.  D.  29008  (C.  C.)  affirmed;  and  T.  D.  27633  (G.  A. 
6449)   reversed. 

Fiisains,  or  charcoal  crayons,  used  in  drawing  or  sketching,  are  dutiable  at 
the  rate  of  30  per  cent  ad  valorem  under  paragraph  58,  and  not  at  35  per  cent 
ad  valorem  under  paragraph  97  as  articles  composed  of  carbon.  G.  A.  4888 
(T.  D.  22877)  modified.— T.  D.  26307  (G.  A.  6021). 

Gold  Powder,  composed  of  gold,  silver,  and  copper,  used  by  being  mixed  in 
a  solution  of  gelatin  and  water  and  applied  with  a  brush,  is  dutiable  as  a  pig- 
ment or  color  at  the  rate  of  30  per  cent  ad  valorem,  under  paragraph  58. — T.  D. 
23140   (G.  A.  4950). 

Gray  Bhie,  a  pigment  containing  ultramarine  blue,  but  of  pale  blue  tint  and 
not  possessing  the  coloring  strength  of  ultramarine  blue,  is  not  the  ultramarine 
blue  of  commerce  and  is  not  dutiable  as  such  under  paragraph  52,  but  as  a 
pigment  under  paragraph  58.— T.  D.  28294  (G.  A.  6636). 

Lakes  Containing  Lead  are  dutiable  under  paragraph  54  and  not  under 
paragraph  58.— U.  S.  v.  G.  Siegle  &  Co.  (Ct.  Cu.st.  Appls.),  T.  D.  31005;  T.  D. 
30126  (C.  C.)  and  Ab.  18995  (T.  D.  29031)  affirmed. 

Levigated  Iron  Ore. — Oxide  of  iron,  or  hematite  iron  ore,  which  is  in  a 
powdered  state  resulting  from  a  process  of  grinding  and  levigation,  and  which 
is  used  in  the  manufacture  of  paint  and  in  coloring  leather  board,  etc.,  is 
dutiable  under  paragraph  58,  relating  to  colors  and  pigments,  rather  than  imder 
paragraph  121  as  iron  ore.  Hill  v.  Francklyn  (162  Fed.  Rep.,  880;  T.  D. 
29074)  distinguished.— T.  D.  29497  (G.  A.  6857). 

Lead  Colors. — Colors  not  containing  quicksilver  but  containing  lead  are 
more  .specifically  enumerated  under  paragraph  54  as  "  colors  not  containing 
quicksilver  but  made  of  lead  or  containing  lead  "  than  under  paragraph  58,  re- 
lating to  "  colors  not  otherwi.se  specially  provided  for." — U.  S.  v.  Marsching 
(C.  C),  T.  D.  30235;  T.  D.  26689   (G.  A.  6144)  affirmed. 

Sap  Yellow. — The  importers  protested  against  the  classification  of  sap  yel- 
low as  a  lake  under  paragraph  58.     Protests  overruled. — Ab.  23341   (30645). 

Streuperlen. — So-called  streuperlen,  consisting  of  diminutive  globules  of 
glass  and  imitating  seed  pearls,  are  found  to  be  commercially  known  as  "  frost- 
ings  "  and  held  dutiable  as  such  under  paragraph  58.— T.  D.  29564  (G.  A.  6869). 

Theatrical  Grease  Paints  and  nose  paste  are  not  dutiable  as  toilet  prepara- 
tions, but  are  dutiable  under  the  provisions  of  paragraph  58,  at  30  per  cent  ad 
valorem  as  paints  or  colors.— T.  D.  24246   (G.  A.  5285). 

Tiver,  in  powder,  not  dutiable  as  ground  chalk  but  as  a  color  at  30  per  cent 
ad  valorem  under  paragraph  58.— T.  D.  21321    (G.  A.  4461). 

Water-Color  Paints  in  Boxes  Fitted  with  Brushes,  the  entirety  being 
invariably  and  universally  dealt  in  by  the  wholesale  trade  as  "  paints,"  are 
dutiable  as  entireties  at  30  per  cent  ad  valorem  imder  paragraph  58,  or  at  35  per 
cent  under  paragraph  418,  as  may  be,  and  not  at  the  separate  rates  applicable 
to  the  paints  and  the  brushes.  G.  A.  1558  (T.  D.  13053)  and  G.  A.  5697  (T.  D. 
25355)  ;  also  Wanamaker  v.  Cooper  (69  Fed.  Rep..  465)  cited  :  G.  A.  4371  (T.  D. 
22378)  and  G.  A.  4976  (T.  D.  23214)  distinguished.— T.  D.  26209  (G.  A.  5984). 

60690°— 18— VOL  1 7 


98  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Charlton  White,  a  white  paint  composed  of  sulphate  of  hariiiiii.  witli  a  larire 
proportion  of  zinc  sulphide  and  a  small  proportion  of  zinc  oxide,  is  dutiable  as 
containlnj,'  zinc,  and  not  as  other  paints. — T.  D.  16824  (G.  A.  334.3). 

Chinese  AVhite. — Artists'  colors  in  cakes,  known  as  Chinese  White,  isdutial>le 
as  oxide  of  zinc,  and  not  as  colors,  nor  free  as  hceswax,  nor  as  wax. — T.  D. 
16834    (G.   A.   3353). 

Chronic  Colors.— Cliromate  of  zinc,  a  color,  is  dutiahle  under  this  para- 
graph and  not  under  paragraph  41  as  chrotue  yellow. — T.  D.  1S139  (G.  A.  3896). 

Colors  in  Tubes  are  dutiable  under  this  p.ira graph  and  not  according  to 
material  by  special  designation  in  the  color  sdiedule. — T.  I).  17384  (G.  A.  3575). 

Crown  Patent  Dryer  is  dutiable  un<ler  this  paragraph  and  not  under  i)ara- 
graph  r>2  as  white  paint  containiiiLC  lead,  nor  under  paragraph  (K). — T.  D.  16539 
(G.  A.  3257). 

Oil  and  Water  Colors  in  Pans  and  Tubes. — Paragraph  01,  act  of  1890. 
provided  for  "  artists'  colors  of  all  kinds,  in  tubes  or  otherwise." 

Tlie  corresponding  provision  of  the  present  tariff  reads,  "  including  all  colors 
in  tubes  not  specially  provided  for." 

The  omission  of  the  word  "  otherwise  "  in  the  phrase  "  in  tubes  or  otherwise  " 
remits  colors  in  pans  to  the  paragrai)hs  .specially  [iroviding  for  materials,  and 
we  sustain  the  protest  as  to  the  colors  in  pans  herein  enumerated.  But  we 
believe  that  the  term  "  all  colors  in  tubes  "  is  as  comprehensive  as  "  artists' 
colors  of  all  kinds  in  tubes,"  and  we  hold  that  the  limitation  "  not  specially 
provided  for"  applies  to  "colors  in  tubes"  and  not  generally  to  colors. — T.  D. 
16282  (G.  A.  3111). 

DECISIONS  UNDER  THE  ACT  OP  1890. 

Artists'  Water-Color  Paints. — Wooden  boxey,  colored  and  varnished.  9J 
Inches  long  and  0  inches  wide,  containing  15  cakes  dry  colors,  sepia,  India  ink, 
crayons,  cup,  saucer,  and  brushes,  dutiable  as  artists'  water-color  paints. 

Rembrandt  color  boxes  (tin  japanned,  6i  inches  long  and  3  inches  wide)  con- 
taining 12  pans  of  soft  water  colors  and  3  brushes,  held  dutiable  at  30  per  cent 
as  artists'  water-color  paints.— T.  D.  13214  (G.  A   1635). 

Cadmium  Yellow  is  dutiable  at  25  per  cent  as  a  color. — T.  D.  13044  (G.  A, 
2049). 

Colors  in  Tubes. — Colors,  including  blues,  chrome  green,  ocher,  amber,  and 
sienna  of  line  grades,  especially  prepared  and  put  up  in  tubes  for  artists'  use, 
commercially  known  as  artists'  colors  in  tubes,  are  dutiable  under  this  para- 
graph and  not  under  paragraphs  50  to  55,  57  to  00,  and  60  to  67,  as  colors. — 
Rich  v.V.  S.  (C.  C.  A.),  61  Fed  Rep..  501. 

Crocus,  produced  from  the  dross  or  residuum  of  burnt  pyrites,  principally 
used  as  a  polishing  powder,  but  to  a  consideral)le  extent  as  a  painter's  color,  is 
dutiable  as  a  color  and  not  as  the  dross  or  residuum  of  burnt  pyrites,  nor  as  a 
nonenumerated  article.  Afhrraing  T.  D.  20889,  G.  A.  4393,  and  84  Fed.  Rep., 
158.— Smith  v.  U.  S.,  93  Fed.  Rep.,  194. 

W^hite  Paint  Containing  Zinc. — Merchandi.se  invoiced  as  zinc  white  found 
to  be  white  paint  containing  zinc— T.  D.  13230  (G.  A.  1651). 


SCHEDULE    A CHEMICAL    OILS    AND    PAINTS.  99 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Colors  in  Tubes. — Artists'  colors,  in  tubes,  composed  of  ocher  and  umber, 
but  elaborately  prepared  for  that  use,  dutiable  under  this  paragraph  and  not  at 
25  per  cent  as  colors  and  paints. — Thayer  r.  Seeberger,  31  Fed.  Rep.,  883. 

64.  Potash:  Bicarbonate  of.  refined,  and  chlorate  of,  one-half  cent  per 
1913     P^^und;  chromate  and  bichromate  of,  1  cent  per  pound;  nitrate  of,  or  salt- 
peter, refined,  $7  per  ton ;  permanganate  of,  1  cent  per  pound ;  prussiate 
of,  red,  2  cents  per  pound;  yellow.  IJ  cents  per  pound. 

GO.  Bichromate  and  chromate  of  potash,  2i  cents  per  pound. 

01.  *     *     *     pota.sh,     *     *     *     chlorate  of,  2  cents  per  pound. 

02.  Hydriodate,     *     ♦     *     and  iodate  of  potash,  25  cents  per  pound. 

03.  Nitrate  of  potash,  or  saltpeter,  refined,  one-half  of  1  cent  per  pound. 

04.  Prussiate  of  potash,  red,  8  cents  per  pound ;  yellow,  4  cents  per 
pound ;     *     *     • 

Potash : 

02.  Bichromate  and  chromate  of,  3  cents  per  pound. 

03.  Chlorate  of,  2}  cents  per  pound. 

04.  Hydriodate,     *     *     *     and  iodate  of,  25  cents  per  pound. 

05.  Nitrate  of,  or  saltpeter,  refined,  one-half  cent  per  pound. 

06.  Prussiate  of,  red,  8  cents  per  pound ;  yellow,  4  cents  per  pound. 

Potash : 

54.  Bichromate  and  chromate  of,  25  per  centum  ad  valorem. 

55.  Hydriodate,     *     *     *     and  iodate  of,  25  cents  per  pound. 
50.  Nitrate  of,  or  saltpeter,  refined,  one-half  of  1  ce^it  per  pound. 
57.  Prussiate  of,  red  or  yellow,  25  per  centum  ad  valorem. 
595.  *     *     *     chlorate  of  potash     *     *     *.     (Free.) 

09.  Bichromate  and  chromate  of,  3  cents  per  pound. 

71.  Hydriodate,     *     *     *     and  iodate  of,  50  cents  per  pound. 

72.  Nitrate  of,  or  saltpeter,  refined,  1  cent  per  pound. 

73.  Prussiate  of,  red,  10  cents  per  pound ;  yellow,  5  cents  per  pound. 
685.  *     *     *     chlorate  of  potash     *     *     *.     (Free.) 

48.  Chromate  of  potash,  3  cents  per  pound. 

49.  Bichromate  of  potash,  3  cents  per  pound. 
Potash : 

04.  Chlorate  of,  3  cents  per  pound. 

05.  Hydriodate,     *     *     *     and  iodate  of,  50  cents  per  pound. 
00.  Prussiate  of,  red,  10  cents  per  pound. 

07.  Prussiate  of,  yellow,  5  cents  per  pound. 
69.  Nitrate  of,  or  refined  saltpeter,  li  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bicarbonate  of  Potash  is  a  chemical  salt.— T.  D   11189  (G.  A.  548). 

65.  Salts  and  all   other  compounds  and  mixtures  of  which  bismuth, 
1913     gold,  platinum,  rhodium,   silver,  or  tin  constitute  the  element  of  chief 

value,  10  per  centum  ad  valorem. 

1909  (Not  enumerated.) 
1897  (Not  enumerated.) 
1894  (Not  enumerated.) 
1890  (Not  enumerated.) 
1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Silver  Chlorides. — Upon  the  testimony  of  commercial  witnesses  it  is  held  that 
the  term  "  sweepings  "  as  used  in  paragraph  505,  act  of  1913,  includes  not  only  so- 
called  buffings  broken  off  in  the  manufacture  of  silver  articles,  but  also  silver 


1909 


1897  < 


1894  I 


1890  <^ 


1883  < 


100  DIGEST   OF   CUSTOMS   DECISIONS. 

chlorides  which  come  off  as  waste  in  manufacturing  processes  and  which  can 
not  be  used  commercially  except  for  the  reclamation  of  the  silver  therein, 
paragraph  Go,  providing  for  salts  of  silver,  being  limited  to  salts  of  silver  used 
commercially  or  chemically  as  such. — T.  D.  36924  (G.  A.  8009). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Silver  Chloride. — Merch.indise  described  as  silver  chloride  and  classified  as 
a  chemical  compound,  under  paragraph  3,  was  claimed  to  be  tree  of  duty  under 
paragraph  G43  as  sweepings  of  silver.  Protest  overruled.  T.  D.  27849  fol- 
lowed.—Ab.  23784  (T.  D.  30828). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Tetrachloride  of  Tin,  while  admittedly  a  chemical  comiK)und,  was  not  duti- 
able as  such  under  tariff  act  of  1897,  and  being,  as  appears  from  a  preponder- 
ance of  the  testimony  in  this  case,  lac  .spirits,  it  was,  as  such,  free  of  duty  under 
that  act. — Consolidated  Color  &  Chemical  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
31944;  (G.  A.  7016)  T.  D.  30584  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Subnitrate  of  Bismuth  was  assessed  for  duty,  as  a  medicinal  preparation, 
under  paragraph  75.  Appellants  claim  that  it  is  exempt  from  duty  under  para- 
graph 506  as  bismuth. 

The  subnitrate  of  bismuth  is  a  salt  producetl  by  the  action  of  nitric  acid  upon 
bismuth.  This  process  has  converted  the  metal  bismuth  into  a  medicinal  prepa- 
ration.—T.  D.  11227  (G.  A.  586). 

66.  Soaps :  Perfumed  toilet  soaps,  30  per  centum  nd  valorem ;  medici- 
191*1     "^'  soaps,  20  per  centum  ad  valorem ;  castile  soap,  and  unporfumed  toilet 
soap,  10  per  centum  ad  valorem ;  all  other  soaps  and  soap  powder  not 
specially  provided  for  in  this  section,  5  per  centum  ad  valorem. 

69.  Castile  soap,  li  cents  per  pound  ;  medicinal  or  medicated  soaps,  20 
cents  per  pound ;  fancy  or  perfumed  toilet  soaps,  50  per  centum  ad 
valorem ;  all  other  soaps  not  specially  provided  for  in  this  section,  20  per 
centum  ad  valorem. 

72.  Castile  soap,  li  cents  per  pound;  fancy,  perfumed,  and  all  descrip- 
tions of  toilet  soap,  including  so-called  medicinal  or  medicated  soaps,  15 
cents  per  pound  ;  all  other  soaps  not  specially  provide<l  for  in  this  Act,  20 
per  centum  ad  valorem. 

63.  Castile  soap,  20  per  centum  ad  valorem;  fancy,  perfumed,  and  all 
descriptions  of  toilet  and  medicinal  or  medicated  .soap,  35  per  centum  ad 
valorem;  all  other  soaps  not  specially  provided  for  in  this  Act,  10  per 
centum  ad  valorem. 

79.  Soap:  Castile  soap,  11  cents  i»er  pound;  fancy,  perfumed,  and  all 
1890     descriptions  of  toilet  soaj),  15  cents  jH'r  pound  ;  all  other  soaps  not  spe- 
cially i»rovided  for  in  this  Act,  20  per  centum  ad  valorem. 

8.  Soap,  hard  and  soft,  all  which  are  not  otherwise  specially  enumer- 
ated or  provided  for  in   this  Act,  and  castile  soap,  20  per  centum  ad 

1883  {  valorem. 

9.  Fancy,  perfumed,  and  all  descriptions  of  toilet  soap,  15  cents  per 
.pound. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Medicinal  Soap. — Unperfunied  soap  containing  carbolic  acid  was  held  prop- 
erly classified  as  medicinal  soap  under  paragraph  66,  Park  v.  U.  S.  (66  Fed., 
731)  and  G.  A.  3320  (T.  D.  16732)  followed.— Ab.  37688. 


1909 


1897 


1894 


SCHEDULE   A CHEMICAL   OILS   AND   PAINTS.  101 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Pears'  Unscented  Soap.— Where  there  are  irreconcilable  differences  in  the 
testimony  as  to  the  use  of  the  terra  "  fancy  soap  "  in  commerce,  it  can  not  be 
said  to  have  a  commercial  meaning  that  is  definite,  uniform,  and  general ;  but 
since  the  importation  in  question  consists  of  cakes  of  soap,  oval  in  form,  trans- 
lucent, attractive  in  appearance,  agreeable  in  odor,  and  appealing  to  a  fastidious 
taste,  it  is  properly  to  be  regarded  as  a  fancy  toilet  soap,  and  was  dutiable  as 
such  under  paragraph  69,  and  this  regardless  of  whether  or  not  it  was  per- 
fumed.—Downing  &  Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31530;  (G.  A.  7050) 
T.  D.  30761  affirmed. 

Scouring  Soap. — Soap  specially  prepared  for  use  by  automobile  chauffeurs 
to  remove  grease  from  the  hands  was  found  not  to  be  toilet  soap,  but  dutiable 
as  "  all  other  soaps  not  specially  provided  for,"  under  paragraph  69. — Ab.  33871 
(T.  D.  33795). 

Soap  Containing  Alcohol. — The  merchandise  under  protest  is  described  on 
the  invoice  as  "  soap."  The  appraiser  reports  it  to  be  an  alcoholic  solution  of 
potash  and  fatty  acids,  not  made  with  castor  oil. 

We  find,  from  an  examination  of  the  evidence,  the  merchandise  to  be  a  chem- 
ical mixture,  alcoholic,  not  soap,  and  hold  it  dutiable  as  assessed. — Ab.  25953 
(T.  D.  31720). 

Soap  containing  salts. — Soap  dealt  in  as  a  medicinal  soap,  and  containing 
among  its  component  ingredients  natural  salts  having  medicinal  and  curative 
properties,  is  dutiable  under  the  provision  in  paragraph  69  for  medicinal  or 
medicated  soaps,  and  not  as  fancy  or  perfumed  toilet  soap  under  the  same 
paragraph. 

An  affidavit  containing  facts  not  procurable  in  any  other  manner,  although 
not  the  best  evidence,  is  entitled  to  consideration. — T.  D.  30864  (G.  A.  7081). 

Tetrapol  Soap. — ^The  question  is  not  one  of  commercial  designation ;  it  is 
simply  whether  the  presence  of  17  per  cent  in  volume  of  alcohol  in  tlie  mixture 
serves  to  make  the  classification  of  the  merchandise  as  a  soap  improper.  "Soap  " 
is  not  limited  in  common  understanding  to  solid  combinations,  but  has  been 
broadened  in  meaning  to  include  substances  liquid  in  form.  The  merchandise 
was  properly  held  dutiable  not  as  a  chemical  mixture,  but  as  "  other  soaps  not 
specially  provided  for  "  under  paragraph  69. — U.  S.  v.  Farbenfabriken  of  Elber- 
feld  Co.  (Ct.  Cust.  Appls.),  T.  D,  32911 ;  (G.  A.  Ab.  28692)  T.  D.  32560  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Benzine  Soap,  an  article  composed  of  soap  mixed  with  benzole,  which  is  not 
soluble  in  water  but  is  soluble  in  benzine  or  ga.soline,  and  which  is  used  in 
solution  with  them  for  cleansing  silk  and  other  delicate  fabrics,  found  to  be  not 
an  alizarin  assistant  but  a  soap.— T.  D.  25912  (G.  A.  5883). 

Carbolic  Soap  imported  in  iron  drums  in  the  condition  of  a  brown  stiff 
paste,  and  intended  and  adapted  for  use  as  an  insecticide,  germicide,  disin- 
fectant, and  antiseptic  in  spraying  trees,  flowers,  and  plants,  and  externally  on 
the  human  and  animal  body,  which  consists  of  potash  and  soda  soap  combined 
with  carbolic  acid,  is  dutiable  at  15  cents  per  pound  as  medicated  soap  under 
paragraph  72.— T.  D.  22589  (G.  A.  4799). 

Sacarbolate,  a  liquid  soap  used  for  cleaning  and  disinfecting  cars,  refriger- 
ators, and  lavatories,  and  not  used  on  the  human  body,  is  not  a  medicinal  soap. 
Sacarbolate  is  dutiable  at  the  rate  of  20  per  cent  ad  valorem  under  the  provi- 
sions of  paragraph  72  as  soap  not  specially  provided  for.  Park  v.  U.  S. 
(66  Fed.  Rep.,  731),  G.  A.  2056  (T.  D.  13951),  G.  A.  2616  (T.  D.  15039),  cited 


102  DIGEST   OF   CUSTOMS   DECISIONS. 

iind  followeil;  G.  A.  472G  (T.  D.  22302),  G.  A.  4799  (T.  D.  225S9).  and  G.  A. 
3320  (T.  I).  10732)  citod.— T.  D.  24901   (G.  A.  5531). 

Shaving  Cream. — It  appears  the  article  is  imixtrted  in  pliable  tubes  and  Is 
known  as  Atkinson's  jrlycerin  shaving  cream. 

It  is  clearly  shown  by  the  evidence  that  the  merchandise  is  soap  used  for  toilet 
purpo.ses.— Ab.  1924G  (T.  D.  29119). 

Crown  Harness  Soap  and  "  Tropert's  saddle  soap  "  held  to  be  dutiable  at 
20  per  cent  ad  valorem  under  paraj^raph  72  as  soap  not  speciallj'  provided  for. — 
T.  D.  25495  (G.  A.  5753). 

Soap  Imitating  Fruits. — Fancy  soap  in  the  form  of  artificial  fruit  dutiable 
as  soap  at  15  cents  per  pound  under  paraiscraph  72. — T.  D.  199S5  (G.  A,  4250). 

Tetrapol,  a  combination  of  sulphoneted  castor  oil,  olive  oil,  tetrachloride, 
and  water,  which  is  neither  practically  nor  commercially  an  alizarin  assistant, 
but  is  u.sed  as  a  dry  cleaninR  soap,  is  dutiable  as  "  soaps  not  specially  provided 
for,"  under  paragraph  72,  rather  than  as  "  alizarin  assistant,"  under  para- 
graph 32.— T.  D.  29724  (G.  A.  0902). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Common  Olive  Soap  is  dutiable  as  castile  soap  and  not  as  soap  not 
specially  provided  for.— T.  D.  10407  (G.  A.  3196). 

Dried  Sniphoricinoleate  of  Soda. — The  merchandise  is  soap.  It  is  not 
oleate  of  soda  or  alizarine  assistant. 

As  soap  is  specially  provided  for,  classification  as  alizarine  assistant  can  not 
be  made  by  similitude.— T.  D.  10978  (G.  A.  3406). 

Lifebuoy  Soap. — The  soap  is  not  given  or  applied  to  the  person  as  a  remedy 
or  curative,  and  in  that  sense  may  not  be  medicinal ;  but  it  is  an  article  imbued 
or  treated  with  a  medicine  or  with  a  druir  bavins?  medicinal  properties,  and  we 
find  that  It  is  a  medicinal  soap.— T.  D.  10732  (G.  A.  3320). 

Pure  Oil  Soap,  commercially  known  as  mill  soap,  is  dutiable  as  soap  not 
specially  provided  for,  and  not  as  castile  soap.— T.  D.  16408  (G.  A.  3197). 

Sapo  Viridis  is  a  medicinal  .soap.— T.  D.  10908  (G.  A.  3390). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bains  Savonneux,  a  powdered  soap,  is  dutiable  as  a  toilet  preparation. — 
T.  D.  13501  (G.  A.  1833). 

IJlue-Mottled  Castile  Soap. — A  hard  white  soap,  mottled  with  blue,  in 
bars,  of  a  fine  oily  texture,  held  dutiable  as  castile  soap. — T.  D.  13500  (G.  A. 
1832). 

Calvert's  Medical  Soap,  containing  20  per  cent  of  carbolic  acid,  is  dutiable 
under  the  last  clause  of  this  paragraph  and  not  as  a  toilet  soap,  nor  under 
paragraph  77,  1890.— Park  v.  U.  S.  (C.  C),  66  Fed.  Rep.,  731. 

Sapona  Delia  Rcgina,  a  yellowish  colored  soap  having  a  delicate  perfume, 
held  to  be  dutiable  as  toilet  soap  and  not  as  soap  not  specially  provided  for. — 
T.  D.  13951   (G.  A.  2050). 

6  7.  Soda:  Benzoate  of,  5  cents  per  pound;  chlorate  of,  and  nitrite 
of,  one-half  cent  ikt  i»(>und;  l)icarbonate  of,  or  supercarbonate  of,  or 
saleratus.  and  other  alkalies  containing  50  per  centum  or  more  of  bicar- 
bonate of  soda;  hydrate  of,  or  caustic;  phosphate  of;  hyposulphite  of; 
1913  sulpliid  of.  and  sulphite  of,  one-fourtli  cent  per  pound ;  chromate  and 
bichromate  of,  and  yellow  prussiate  of,  three-fourths  cent  per  pound ; 
borate  of,  or  borax  refined ;  crystal  carbonate  of,  monohydrate,  and 
sesquicnrbonate  of;  sal  soda,  and  soda  crystals,  one-eighth  cent  per 
pound ;  and  sulphate  of  soda  crystallized,  or  Glauber  salts,  .$1  per  ton. 


SCHEDULE   A — CHEMICAL   OILS   AND   PAINTS.  103 

11.  Borax,  2  cents  per  pound  ;     *     *     *. 

70.  Bicarbonate  of  soda,  or  supercarbonate  of  soda,  or  saleratus,  and 
other  alkalies  containing  50  per  centum  or  more  of  bicarbonate  of  soda, 
five-eigliths  of  1  cent  per  pound. 

71.  Bichromate  and  chromate  of  soda,  If  cents  per  pound. 

72.  Crystal  carbonate  of  soda,  or  concentrated  soda  crystals,  or  mono- 
hydrate,  or  sesquicarbonate  of  soda,  one-fourth  of  1  cent  per  pound; 
chlorate  of  soda,  11  cents  per  pound. 

1909  \  73.  Hydrate  of,  or  caustic  soda,  one-half  of  1  cent  per  pound ;  nit'ite 
of  soda  and  yellow  prussiate  of  soda,  2  cents  per  pound ;  sulphide  of  soda 
containing  not  more  than  35  per  centum  of  sulphide  of  soda,  and  hypo- 
sulphite of  soda,  three-eighths  of  1  cent  per  pound ;  sulphide  of  soda,  con- 
centrated, or  containing  more  than  35  per  centum  of  sulphide  of  soda, 
three-fourths  of  1  cent  per  pound. 

74.  Sal  soda,  or  soda  crystals,  not  concentrated,  one-sixth  of  1  cent  per 
pound. 

77.  Sulphate  of  soda,     *     *     *     $1  per  ton. 

11.  Borax,  5  cents  per  pound;     *     *     *. 
Soda : 

73.  Bicarbonate  of  soda,  or  .supei'carbonate  of  soda,  or  saleratus,  and 
other  alkalies  containing  50  per  centum  or  more  of  bicarbonate  of  soda, 
three-fourths  of  1  cent  per  pound. 

74.  Bichromate  and  chromate  of  soda,  2  cents  per  pound. 

75.  Crystal  carbonate  of  soda,  or  concentrated  soda  crystals,  or  mono- 
1897  {  hydrate,  or  sesquicarbonate  of  soda,  three-tenths  of  1  cent  per  pound ; 

chlorate  of  soda,  2  cents  per  pound. 

76.  Hydrate  of,  or  caustic  soda,  three-fourths  of  1  cent  per  pound; 
nitrite  of  .soda,  24  cents  per  pound ;  hyposulphite  and  sulphide  of  soda, 
one-half  of  1  cent  per  pound. 

77.  Sal  soda,  or  soda  crystals,  not  concentrated,  two-tenths  of  1  cent 
per  pound. 

80.  Sulphate  of  .soda,     *     *     *     $1.25  per  ton. 

10.  *     *     *     Refined  borax,  2  cents  per  pound. 
Soda : 

64.  Bicarbonate  of  soda,  or  supercarbonate  of  soda,  of  saleratus,  one- 
half  cent  per  pound. 
1894  {      65.  Hydrate  of,  or  caustic  soda,  one-half  of  1  cent  per  pound. 

66.  Bichromate  and  chromate  of,  25  per  centum  ad  valorem. 

67.  Sal  soda,  or  soda  crystals,  one-eighth  of  1  cent  per  pound     *     *     *. 

621.  Soda,     *     *     *     chlorate  of.     (Free.) 

622.  Sulphate  of  soda,     *     *     *     (Free.) 

14.  ♦     *     *     refined  borax,  5  cents  per  pound. 

Soda: 

80.  Bicarbonate  of  soda,  or  supercarbonate  of  soda,  or  saleratus,  1  cent 
per  pound. 

SI.  Hydrate  of,  or  caustic  soda,  1  cent  per  pound. 

S3.  Sal  soda,  or  soda  crystals,  *  *  *  one-fourth  of  1  cent  per 
pound. 

85.  Sulphate  of  soda,     *     *     *     $1.25  per  ton. 

709.  Soda,     *     *     *     chlorate  of.     (Free.) 

42.  Refined  borax,  5  cents  per  pound. 
Soda : 

72.  Soda,  sal,  or  soda  crystals,  one-fourth  of  1  cent  per  pound. 
1883         73.  Bicarbonate  of,  or  supercarbonate  of,  and   saleratus,   calcined  or 
pearl  ash,  14  cents  per  pound. 

74.  Hydrate  or  caustic,  1  cent  per  pound. 

75.  Sulphate,     *     *     *     and  Glauber's  salt,  20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Insecticide. — Caustic  soda,  certain  insecticide  dutiable  as,  at  the  rate  of 
three-fourths  of  1  cent  per  pound  under  paragraph  76. — T.  D.  21322  ( G.  A.  4402 ) . 

Sulfate  of  Sodium. — The  merchandise,  which  was  invoiced  as  Karlsbader 
Salz  crist,  was  held  dutiable  as  sulfate  of  sodium  under  paragraph  80,  as 
claimed  by  the  importers.— Ab.  13581  (T.  D.  27734). 


1890  < 


104  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS   ITNI>I:K   the   act  of   1S94. 

Hyposulphite  of  Soda  is  dutiable  as  a  cbeuiical  salt  and  not  as  soda 
crystal.— T.  I).  157t)G  (G.  A.  2S87). 

Sulphite  of  Soda,  a  chemical  salt  distinct  from  sulphate  of  soda,  is  dutiable 
under  this  paragraph  and  not  frtH3  under  parajrraph  622. — T.  D.  1800G  (G.  A. 
3850). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Sodium  Carbonate  is  a  highly  j)urifiod  sal  soda  or  soda  crystals. — T.  D. 
J  2098  (G.  A.  1347)  ;  T.  D.  13701  (G.  A.  1939). 

Washing  Soda  is  dutiable  as  soda  ash.— T.  D.  12530  (G.  A.  1214). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Bichromate  of  Soda  as  a  nonenumerated  article  on  account  of  its  similitude 
to  bichromate  of  potash. — Mason  v.  Robertson  (29  Fed.  Rep.,  684)  ;  Biddle  v. 
Hartranft  (29  Fed.  Rep.,  90)  ;  reversed  in  139  U.  S.,  624,  where  it  is  held  to  be 
a  cliemical  compound. 

Nitrite  of  Soda  is  a  chemical  salt.— T.  D.  115.58  (G.  A.  733). 

Prussiate  of  Soda  is  a  cliemical  compound  or  salt.— T.  D.  113.54  (G.  A.  637). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Caustic  Soda  was  assessed  at  1.5  per  cent  as  a  nonenumerated  article  under 
section  1  of  the  act  of  March  3,  1857.  The  importer  claimed  that  it  was  dutiable 
at  4  per  cent  under  Schedule  H  of  the  act  of  .July  30,  1846  (9  Stat.,  42),  as 
amended  by  this  section,  as  most  nearly  resembling  soda  ash.  Verdict  for  the 
importer. — Gamble  v.  Mason,  9  Fed.  Cas.,  1140. 

68.  Sponges:  Trinmied  or  untrinuiied  but  not  advanced  in  value  by 
chemical  processes,  10  per  centum  ad  valorem ;  bleached  sponges  and 
-.a-io  sponges  advanced  in  value  by  processes  involving  chemical  o))erations, 
manufactures  of  sponges,  or  of  which  sponge  is  tlie  component  material 
of  chief  value,  not  specially  provided  for  in  this  section,  15  per  centum 
ad  valorem. 

79.  Sponges,  20  per  centum  ad  valorem  ;  manufactures  of  sponges,  or 
1909     of  which  sponge  is  the  component  material  of  chief  value,  not  .specially 
provided  for  in  this  section,  30  per  centum  a<l  valorem. 

82.  Sponges,  20  per  centum  ad  valorem  ;  manufactures  of  sponges,  or 
1897     of  which  sponge  is  the  component  material  of  chief  value,  not  specially 
provided  for  in  this  Act,  40  per  centum  ad  valorem. 

1894        09.  Sponges,     *     *     *     10  per  centum  ad  valorem. 

1890        80.  Sponges,  20  per  centum  ad  valorem. 

1883        10.  Sponges,  20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

American  Fisheries. — Sponges  taken  by  vessels  enrolled  or  licensed  under 
United  States  laws,  free  as  products  of  American  fisheries  under  paragraph  626, 
tariff  act  of  1897.— Dept.  Order  (T.  D.  26.550). 

iq-io        ^^'  Talcum,  ground  talc,   steatite,  and  French  chalk,  cut,  powdered, 
washed,  or  pulverized,  15  per  centum  ad  valorem. 

1909        13.  *     *     *     French  chalk,  1  cent  per  pound ;     *     *     * 

1897         13.  *     *     *     French  chalk,  1  cent  per  pound.     ♦     ♦     ♦ 


SCHEDULE    A CHEMICAL   OILS    AND    PAINTS.  105 

1894  n.  Cliiilk,  *  *  *  Freiub,  *  *  *  20  per  centum  ad  valoreui. 
1890  16.  Chalk,  *  *  *  French,  *  *  *  i  cent  per  ix)und;  *  ♦  • 
1883        4G.  *     *     *     French  chalk,     *     *     *     20  per  centmu  ad  valorem. 

DECISIONS   UNDER  ACT  OF  1913. 

Talcum  Powder. — Powdered  talc,  to  which  a  small  quantity  of  boric  acid  has 
been  added,  the  nse  and  purpose  of  which  are  as  a  toilet  preparation  for  appli- 
cation to  the  skin,  is  dutiable  according  to  that  use  under  paragraph  48,  and 
not  as  ground  talc  under  paragrapli  69. — Roger  &  Gallet  et  al.  v.  U.  S.  (Ct. 
Oust.  Appls.),  T.  D.  36424;  (G.  A.  7S00)  T.  D.  35S44  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Powdered  Talc  is  a  substance  in  itself,  not  a  material  made  up  of  a  mineral 
substance ;  and  having  a  proper  regard  for  the  rule  that  language  employed  in 
an  act  is  presumed  to  have  been  used  in  accordance  with  the  construction 
which  has  been  given  it  by  a  long-continued  practice  of  an  administrative  de- 
partment or  by  a  court,  powdered  talc  may  not  be  deemed  French  chalk  and 
dutiable  as  such,  but  it  is  dutiable  as  a  manufactured  article  iinder  paragraph 
480.— Salomon  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31635;  (G.  A.  7128)  T.  D. 
31088  reversed. 

Sawed  Talc, — Talc  and  French  chalk  are  not  treated  in  the  decisions  as 
being  the  same  substance.  Under  these  decisions  the  classification  of  talc  is 
a  question  of  fact  rather  than  of  law,  the  classification  to  be  determined  by  the 
evidence  in  the  particular  case.  The  evidence  here  on  review  would  make  it 
appear  there  are  two  varieties  of  talc,  one  crystalline  and  the  other  massive— 
that  is,  French  chalk — and  that  these  commercially  are  different  articles  with  dif- 
ferent uses.  The  talc  of  the  importation  at  the  port  of  New  York  had  been  sawed 
to  a  form  and  size  convenient  for  the  economical  manufacture  of  gas  burners  and 
electric  insulators,  and  being  a  mineral  advanced  in  value  and  condition  was 
dutiable  at  20  per  cent  ad  valorem  as  articles  partly  manufactured  and  not  pro- 
vided for  under  section  6,  tariff  act  of  1897,  and  paragraph  480,  tariff  act  of 
1909.  There  was  no  evidence  to  support  the  protest  of  the  American  Lava  Co., 
and  the  collector's  finding  is  sustained. — -American  Lava  Co.  et  al.  v.  U.  S. 
(Ct.  Cust.  Appls.),  T.  D.  33169;  (G.  A.  Abs.  29484  and  29500)  T.  D.  32760 
reversed  as  to  part,  affirmed  as  to  part. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

French  Chalk. — Talc  in  irregular  pieces  used  as  pencils  in  marking  on 
iron,  which  was  shown  to  be  the  same  as  French  chalk,  Held  to  be  dutiable 
under  paragraph  13  as  French  chalk.— T.  D.  28425  (G.  A.  6665). 

Ground  Talc. — Articles  composed  of  mineral  substances  must  be  of  definite 
form — Ground  talc  dutiable  at  20  per  cent  ad  valorem  as  an  luienumerated 
manufactured  article  under  section  6.— T.  D.  19628  (G.  A.  4210)  ;  affirmed 
(C.  C.  A.).     Note  T.  D.  22887. 

Sawed  Talc. — Talc  sawed  into  cubes  for  use  in  making  gas  burners  and  insu- 
lators, the  sawing  being  not  merely  to  remove  foreign  matter  and  to  put  the 
material  in  shape  for  transportation,  but  to  put  it  into  certain  desired  dimen- 
sions, has  been  advanced  in  value  and  condition,  and  is  therefore  excluded  from 
paragraphs  519  and  614,  relating  to  crude  challi  and  to  minerals  not  advanced  in 
value  or  condition. 


106  DIGEST   OF   CUSTOMS   DECISIONS. 

Talc  In  the  form  of  cuhos,  which  is  \is(m1  in  mukiiiK  pis  buriicrs,  is  dutiable  as 
French  cluilk  by  siniilitude,  under  purafiraph  13. — Kraenier  v.  U.  S.  (C.  C), 
T.  D.  30808;  Ab.  21245  (T.  D.  297(53)  affirnieti. 

DECISIONS  UNDKR  THE  ACT  OF  1894. 

French  or  Tailor's  Chalk  (Talc)  is  not  crude  mineral  and  is  not  free. 
This  importation  was  assessed  as  chalk,  but  the  board  does  not  say  whether 
it  was  correctly  as.sessed,  only  overruling  the  protest. — T.  D.  17478  (G.  A.  3G17). 

70,  Vanillin,  10  cents  per  ounce;  vanilla  beans,  30  cents  per  pound; 
tonka  beans,  25  cents  per  pound. 

f     S3.  Vanillin,  20  cents  per  ounce. 

\      ()97.  T()U(iuin,  tunciua,  or  tonka  beans.      (Free.) 

_  f     SO.  Vanillin,  SO  cents  per  ounce. 
\     GS5.  Tonquin,  tonqua,  or  tonka  beans.     (Free.) 

1894        056.  Tonquin,  tonqua,  or  tonka  beans.      (Free.) 

1890        739.  Tonquin,  tonqua,  or  tonka  beans.     (Free.) 

1883        808.  Tonquin,  tonqua,  or  tonka  beans.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Vanilla  Beans  free  of  duty  as  nonedible  drugs  not  advanced  in  value  or  con- 
dition by  any  process  under  i>aragraph  548.— T.  D.  19454  (G.  A.  4171). 

Vanillin  with  Benzyl-Chloride. — Vanillin  to  which  has  been  added  after 
manufacture  an  ingredieht  which  changes  its  appearance  for  importation,  but 
which  is  removable  at  slight  cost  and  with  little  labor,  is  dutiable  as  vanillin 
under  paragraph  86.  While  an  importer  may  manufacture  his  articles  so  as  to 
bear  only  the  smaller  rales  of  duty,  the  law  will  not  permit  an  importer  to 
change  the  character  or  form  of  a  once  completed  article  so  as  to  avoid  duties. 
The  dutiable  character  of  merchandise  is  determined  by  its  form  when  made  up 
into  a  completed  article  and  not  as  it  may  appear  by  reason  of  some  changes 
made  thereafter  in  order  to  avoid  duties  impo.sed  by  law.  Merritt  v.  Welsh  (104 
U.  S.,  694),  Stuart  v.  Maxwell  (16  How.,  162),  Fisk  v.  Arthur  (103  U.  S.,  431), 
and  U.  S.  v.  Schoverling  (146  U.  S.,  76)  cited  and  followed;  Johnson  &  Faulkner 
V.  U.  S.  (unpublished)  cited  and  distinguished.— T.  D.  23338  (G.  A.  5013). 


SCHEDULE  B— EARTHS,  EARTHENWARE,  AND  GLASS- 
WARE. 


71.  Fire  brick,  magnesite  briclv,  chrome  brick,  and  brick  not  specially 

provided    for    in    this   section,    not   glazed,    enameled,    painted,    vitrified. 

1913     ornamented,  or  decorated   in  any   manner,   10  per  centum   ad  valorem; 

if  glazed,  enameled,  painted,  vitrified,  ornamented,  or  decorated  in  any 

manner,  and  bath  brick,  15  per  centum  ad  valorem. 

84.  Fire  brick,  weighing  not  more  than  ten  pounds  each,  not  glazed, 
enameled,  ornamented,  or  decorated  in  any  manner,  $1.25  per  ton ;  glazed, 
enameled,  ornamented,  or  decorated,  35  per  centum  ad  valorem;  weighing 
more  than  ten  pounds  each  and  not  specially  provided  for  in  this  section, 
not  glazed,  enameled,  ornamented,  or  decorated  in  any  manner,  30  per 
1909  centum  ad  valorem ;  glazed,  enameled,  ornamented,  or  decorated,  35  per 
centum  ad  valorem ;  magnesite  brick,  chrome  brick,  and  brick  other  than 
fire  brick,  not  glazed,  enameled,  painted,  vitrified,  ornamented,  or  deco- 
rated in  any  manner.  25  per  centum  ad  valorem ;  if  glazed,  enameled, 
painted,  vitrified,  ornamented,  or  decorated  in  any  manner,  35  per 
centum  ad  valorem. 

87.  Fire-brick,  weighing  not  more  than  ten  pounds  each,  not  glazed, 
enameled,  ornamented,  or  decorated  in  any  manner,  $1.25  per  ton ;  glazed, 
enameled,  ornamented,  or  decorated.  45  per  centum  ad  valorem;  brick. 
1897  other  than  fire  brick,  not  glazed,  enameled,  painted,  vitrified,  ornamented, 
or  decorated  in  any  manner,  25  per  centum  ad  valorem ;  if  glazed,  enam- 
eled, painted,  vitrified,  ornamented,  or  decorated  in  any  manner,  45  per 
centum  ad  valorem. 

f     76.  Brick,  not  glazed,  enameled,  ornamented,  or  decorated  in  any  man- 
ner. 25  per  centum  ad  valorem ;  glazed,  enameled,  ornamented,  or  deco- 
rated. 30  per  centum  ad  valorem. 
77.  Magnesic  fire  brick.  $1  per  ton. 

93.  Fire-lirirk.  not  glazed,  enameled,  ornamented,  or  decorated  in  any 
manner.  $1.25  per  ton ;  glazed,  enameled,  ornamented,  or  decorated,  45 
per  centum  ad  valorem. 

94.  *  *  *  brick,  other  than  fire-brick,  not  glazed,  ornamented, 
painted,  enameled,  vitrified,  or  decorated,  25  per  centum  ad  valorem; 
ornamented,  glazed,  painted,  enameled,  vitrified,  or  decorated,  *  *  * 
45  per  centum  ad  valorem. 

130.  Brick,  fire  brick,  *  *  *  not  specially  enumerated  or  provided 
for  in  this  act,  20  per  centum  ad  valorem. 


1894 


1890  < 


1883 


DECISIONS  UNDER  THE  ACT  OF  1897. 

Fire  Brick  as  Linings  for  Coke  Ovens. — Linings  for  coke  ovens  dutiable 
as  articles  composed  of  earthy  or  mineral  substances  at  35  per  cent  ad  volorem 
under  paragraph  97,  and  not  as  clay  wrought  or  manufactured. — T.  D.  21083 
(G.  A.  4430). 

Magnesite  Brick. — The  term  "  fire-brick  "  in  paragraph  87  is  a  well  known 
commercial  designation  meaning  brick  made  from  fire  clay,  and  does  not  include 
magnesite  brick,  which  are  dutiable  under  the  provision  in  the  same  paragraph 
for  "brick  other  than  fire-brick."— U.  S.  v.  Hempstead  (C.  C),  T.  D.  28076; 
T.  D.  26475  (G.  A.  6067)   reversed. 

107 


108  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Common  English  Fire  Brick  are  dutiable  as  brick  and  not  as  magnesia 
fire  l.riok.— T.  D.  1&416  (G.  A.  3205). 

Glazed  Fire  Brick. — Goods  known  as  "  jjluzed  fire  l)rick  and  adamantine 
clinkers  "  are  dutiable  as  brick  and  not  at  $1  per  ton  as  magnesia  fire  brick. — 
T.  D.  16570  (G.  A.  3266). 

Magnesia  Brick,  which  are  not  fire  brick,  are  dutiable  as  brick  and  not  as 
magnesia  fire  brick. — Fleming  Cement  &  Brick  Co.  v.  U.  S.  (C.  C),  124  Fed. 
Rep.,  1014. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Ijava  Blocks  for  Retort  Linings. — Dressed  1)locks  of  lava  to  be  fitted  as 
linings  for  a  furnace  retort  are  dutiable  by  similitude  as  fire  brick,  and  not 
as  a  building  stone,  nor  as  a  nonenuraerated  article,  nor  free  as  unmanufactured 
lava.— T.  D.  14.-).57  (G.  A.  2349). 

Magnesite  Brick  are  fire  brick  not  glazed,  enameled,  ornamented,  or  deco- 
rated in  any  manner.  Paragraph  93  makes  no  distinction  between  ordinary 
fire  brick  and  those  that  are  not  so  common. — T.  D.  15018  (G.  A.  2595). 

72.  Tiles,  plain  iinglazed.  one  color,  exceeding  two  square  inches  in 
size,  li  rents  per  square  foot;  glazeil,  ornamente<l,  hand-painted,  enam- 
eled, vitrified,  seniivitrified,  decorated,  encaustic,  ceramic  mosaic,  tlint, 
spar,  embossed,  gold  decorated,  grooved  and  corrugated,  and  all  other 
1913  earthenware  tiles  and  tiling,  except  pill  tiles  and  so-calle<l  quarries  or 
quarry  tiles,  but  including  tiles  wholly  or  in  part  of  cement,  5  cents  per 
.square  foot ;  so-called  quarries  or  quarry  tiles,  20  per  cei  tum  ad  valorem ; 
mantels,  friezes,  and  articles  of  every  description  or  parts  thereof,  com- 
po.sed  wholly  or  in  chief  value  of  earthenware  tiles  or  tiling,  except  pill 
tiles,  30  per,  centum  ad  valorem. 

85.  Tiles,  plain  unglazed,  one  color,  exceeding  two  square  inches  in 
size,  4  cents  per  square  foot;  glazed,  encaustic,  ceramic  mosaic,  vitrified, 
semi-vitrified,  flint,  spar,  embossi»d,  enameled,  ornanitMited,  hantl-jiainted, 
gold-decorated,  and  all  other  earthenware  tiles  and  tiling,  by  whatever 
name  known,  except  pill  tiles  and  so-called  quarries  or  quarry  tiles, 
valued  at  not  exceeding  40  cents  ])er  square  foot,  .S  cents  per  square  foot; 
exceeding  40  cents  per  square  foot,  10  cents  per  square  foot  and  25  per 
centum  ad  valorem  ;  so-called  qu.-irries  or  quarr.v  tiles.  45  per  centmu  ad 
valorem;  mantels,  friezes,  and  articles  of  every  description,  composed 
wholly  or  in  chief  value  of  tiles  or  tiling,  60  per  centum  ad  valorem. 

88.  Tiles,  plain  unglazed  one  color,  exceeding  two  square  inches  in  size, 
4  cents  per  square  foot;  glazed,  encaustic,  ceramic  mosiac,  vitrified,  semi- 
vitrified.  Hint,  spar,  embossed,  enameled,  ornamental,  hand-painted,  gold- 
decorated,  and  all  other  earthcniware  tiles,  valued  at  not  exceeding  40 
cents  per  square  foot,  8  cents  ])er  square  foot;  exceeding  40  cents  per 
.square  foot.  10  cents  per  square  foot  and  25  per  centum  ad  valorem. 

78.  Tiles,  plain,  not  glazed,   ornamented,  painted,   enameled,   vitrified, 

1894     or  decorated,  25  per  centum  ad  valorem  ;   ornamented,  glazed,  painted, 

enameled,  vitrified,  or  decorated,  and  encaustic,  40  per  centum  ad  valorem. 

94.  Tiles  *  *  *  not  glazed,  ornamented,  painted,  enameled,  vitri- 
fied, or  decorate*!,  25  per  centum  ad  valorem;  ornamented,  glazed, 
jiainted,  enameled,  vitrified,  or  decorated,  and  all  encaustic,  45  per 
centum  ad  valorem, 

129.  Encaustic  tiles,  35  per  centum  ad  valorem. 
1883  \      130.     *     *     *     roofing  and   paving   tile,   not   specially  enumerated   or 
provided  for  in  this  act,  20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Semivitrified  Tiles. — A  preponderance  of  the  evidence  establishes  that  the 
term  "  semivitrified,"  as  applied  to  tiles,  had  a  well-known  meaning  in  the  trade 


1909 


1897 


1890 


SCHEDULE  B EAETHS,  EARTHENWARE,   AND  GLASSWARE.       109 

at  the  time  of  the  enactment  of  the  tariff  act  of  1913  (which  meaning,  after  all, 
was  simply  the  ordinary  or  dictionary  meaning  of  the  word  itself),  and  that 
the  merchandise  at  bar  aptly  responds  to  it.  Accordingly,  it  is  dutiable  eo 
nomine  under  paragraph  72. — U.  S.  v.  Vandegrift  &  Co.  (Ct.  Oust.  Appls.), 
T.  D.  36392;  (G.  A.  7S13)  T.  D.  35895  reversed. 

Flooring  Tiles. — Red  ferrolite  flooring  tiles,  being  plain  unglazed,  absorbent, 
and  with  no  vitreous  substance  used  in  their  manufacture,  are  dutiable  at  li 
cents  per  square  foot  under  the  provision  in  paragraph  72  for  plain,  unglazed 
tiles,  and  not  at  5  cents  per  square  foot  as  "  semivitrified  "  under  the  same 
paragraph.  G.  A.  6906  (T.  D.  29744)  followed.  Note  T.  D.  28544,  U.  S.  C.  C.  A. 
infra. 

No  uniform  trade  meaning  having  been  established  for  the  term  "  semi- 
vitrified," the  long-continued  practice  of  classifying  tiles  like  those  in  question 
as  pljiin  unglazed  tiles  will  not  be  disturbed.  See  Pierce  v.  U.  S.  (1  Ct.  Cust. 
Appls.,  171;  T.  D.  31215).— T.  D.  35895  (G.  A.  7813). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Circular  Tiles — Measurement. — The  appraiser  determined  the  number  of 
tiles  to  the  square  foot  by  ascertaining  how  many  of  said  circular  tiles  could 
be  placed  in  a  space  of  12  square  inches,  making  no  allowance  for  the  necessary 
vacant  spaces  in  consequence  of  the  tiles  being  circular. 

It  is  doubtful  whether  the  framers  of  the  tariff  act  had  in  mind  circular  tiles; 
but,  regardless  of  whether  they  did,  it  would  seem  to  be  the  plain  intent  of  the 
statute  that  the  actual  superficial  quantity  imported  should  be  subject  to 
duty.— Ab.  36924  (T.  D.  34933). 

Vitrified  Tiles. ^ — Tiles  composed  of  burnt  flint,  spar,  and  clay,  with  coloring 
matter,  used  for  floor  pavements,  classified  as  manufactures  of  glass  under  para- 
graph 109,  were  held  dutiable  as  ceramic  mosaic,  vitrified,  tiles. — Ab.  35234 
(T.  D.  34321). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Boch  Tiles  dutiable  as  flint  under  paragraph  88,  at  8  cents  per  square  foot. — 
T.  D.  20127  (G.  A.  4281). 

Fire  Tiles,  a  species  of  unglazed  tiles  weighing  about  100  pounds  apiece, 
and  some  being  36  by  15  by  3  inches  and  some  30  by  15  by  3  inches,  are  duti- 
able as  tiles  under  the  provisions  of  paragraph  88.  and  are  not  dutiable  under 
paragraph  97,  as  earthernware  undecorated. — T.  D.  23420  (G.  A.  5045). 

The  provision  in  paragraph  88,  for  "  tiles  semivitrified,  flint,"  etc.,  is  more 
specific  than  that  in  the  same  paragraph  for  "  tiles,  plain  unglazed,  one  color, 
exceeding  two  square  inches  in  size." — Schroeder  v.  U.  S. ;  Engelhard  v.  U.  S. 
<G.  C.  A.),  T.  D.  28544;  T.  D.  27984  (C.  C.)  and  Ab.  10923  (T.  D.  27296)  and 
31032  (T.  D.  27318)  affirmed. 

Mantels  or  Fireplaces  made  from  decorated  tiles  are  not  dutiable  as  tiles. 
Such  articles,  being  a  manufacture  of  earthenware  tiles,  are  dutiable  at  the 
rate  of  60  per  cent  ad  valorem  under  paragraph  96,  as  manufactures  of  deco- 
rated earthenware  by  whatever  name  known.  U.  S.  v.  Richard  (99  Fed.  Rep., 
268)  and  G.  A.  3340  (T.  D.  16821)  and  cases  cited  followed.— T.  D.  24434  (G.  A. 
5340). 

Pill  Tiles. — White  earthenware  tiles,  glazed  on  both  sides,  having  printed  on 
one  of  its  surfaces  a  scale  or  graduation,  for  use  by  druggists  and  pharmacists 
in  making  pills,  and  known  commercially  as  pill  tiles,  are  dutiable  under  para- 


110  DIGEST    OF    CUSTOMS   DECISIONS. 

graph  SS,  wliirli  provides  for  "  oniaiiu'iital.  liaml  paiiilcd.  jrold  docorated,  and 
all  other  earthenware  tiles."  Rossiiiaii  v.  Iledden  (145  U.  S.,  r»61)  and  G.  A. 
2282  cited  and  distinguisiied.— T.  I).  2;{(;(M)  ((}.  A.  500!)). 

Quarries. — Welsh  quarries,  or  small  square  tiles  uniformly  known  as 
quarries,  are  dutiable  at  25  jier  cent  ad  valorem  under  the  provision  of  i)ara- 
graph  87,  for  brick  other  than  fire  brick,  not  glazed,  enameled,  painted,  vitrified, 
ornamented,  or  decorated  in  any  manner,  and  not  at  4  cents  per  square  foot 
under  paragraph  88.  Traitel  v.  U.  S.  (T.  D.  25389)  followed.— T.  D.  25494 
(G.  A.  5752). 

Quarry  Tile.s. — So-called  Welsh  (piarry  tiles,  consisting  of  small  scpiare  tiles 
uniformly  known  as  quarries,  held  not  to  be  dutiable  under  paragraph  88  as 
"tiles,"  but  to  be  dutiable  by  similitude  under  paragraph  87  as  "brick,  other 
than  tire  brick,"  which  they  closely  resemble  in  material,  (juality,  texture,  and 
the  use  to  which  they  are  put,  within  the  meaning  of  the  .so-called  similitiule 
clause  in  section  7.— Traitel  r.  U.  S.  (C.  C),  (T.  D.  25389). 

Rooflng  Tiles,  plain,  unglazed,  dutiable  as  tiles  at  4  cents  per  square  foot 
under  paragraph  88.— T.  D.  21174   (G.  A.  4440). 

Seniivitrified  Tiles. — Certain  tiles  are  held  to  be  dutiable  as  "  plain  un- 
glazed "  under  paragraph  88,  rather  than  as  "  semivitrified  "  under  the  .same 
paragraph. 

At  the  time  of  the  enactment  of  the  tariff  act  of  1897  the  term  "  semivitrified  " 
as  applied  to  tiles  had  no  definite,  uniform,  and  general  meaning  in  the  trade 
and  conunerce  of  the  United  States;  and  it  is  indefinite,  meaningle.ss,  and  in- 
capable of  a  uniform  understanding.— T.  D.  29744  (G.  A.  6906). 

Tiles  fop  Frieze. — The  articles  in  question  are  intended  to  be  used  in  the 
formation  of  a  frieze  on  the  outside  walls  of  hospital  buildings  in  the  course 
of  construction,  and  when  in  place  will  form  a  part  of  the  vertical  walls  of 
those  building.s.  In  our  judgment  the  merchandise  is  more  specifically  provided 
for  in  paragraph  88  than  in  paragraph  95.— Ah.  23262   (T.  D.  30601). 

DECISIONS  UNDER  THE  ACT   OF   1894. 

Flint  Tiles  (Not  Vitrified). — A'illeroy  &  Roch-Mettlach-Merzig  tiles  are 
flint  and  not  vitrified  tiles.— T.  D.  17056  (G.  A.  3704). 

DECISIONS   UNDER   THE  ACT  OF   1890. 

Calendar  Advertising  Tiles  made  of  white  earthenware  dutiable  as  deco- 
rated earthenware  and  not  as  tiles.— T.  D.  14398  (G.  A.  2282). 

Earthenware  Cubes  on  Paper. — Small  clay  cubes  arranged  in  various  de- 
signs on  heavy  paper  to  which  they  are  glued,  ready  for  laying  in  cement  upon 
the  floor,  the  paper  to  be  washed  off  when  the  cement  is  set,  are  dutiable  at  25 
per  cent.— T.  D.  13986  (G.  A.  2091). 

Floor  Tiles  of  a  solid  gray-colored  clay  on  the  surface,  cemented  on  a  base 
of  buff-colored  clay,  and  .superficially  indented  by  lines  running  perpendicular 
to  each  other,  are  dutiable  as  plain,  not  encaustic,  tiles. 

Floor  tiles  of  buff-colored  clay,  ba.se  and  surface,  presenting  two  colors  on 
the  surface,  the  comers  being  colored  dark  brown  in  triangular  form,  pro- 
duced by  cementing  colored  clay  on  the  surface  and  having  indented  lines  inter- 
secting each  other  on  the  surface  in  an  irregular  manor,  are  dutiable  as  en- 
cau.stic  tiles.— T.  D.  14746  (G.  A.  2468). 

Framed  Paintings  on  Tiles. — Earthenware  tiles  united  together  with  a 
painting  executed  thereon,  the  whole  fitted  in  a  wooden  frame  designed  for  use 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       Ill 

as  an  ornanieiit.   earthenware  chief  value,    is   dutiable   as   decorated   earthen- 
ware.—T.  D.  12831   (G.  A.  1427).  v 

Tiles  for  Wall  Decoration. — Articles  composed  of  tiles  which  are  put  to- 
setlier  in  rows  before  being  fired,  their  faces  forming  a  plain  surface  on  which 
a  picture  is  painted  with  brown  mineral  paint,  mixed  with  oil  or  water,  the 
tiles  being  then  separated  and  fired,  by  which  process  the  color  of  the  painting 
is  changed  from  brown  to  blue  and  the  surface  of  the  tile  is  glazed,  after 
which  the  tiles  are  reasseml)led  and  framed,  in  which  condition  they  are  im- 
ported, being  \ised  in  the  frames  for  wall  decorations  or  removed  and  set  in 
mantles  or  wainscoting,  are  dutiable  as  tiles  glazed,  painted,  or  vitrified,  and 
not  as  paintings  in  oil  or  water  colors. — U.  S.  v.  Richard  (C.  C.  A.),  99  Fed. 
Rep.,  268. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Plain  Glazed  Tiles  of  different  colors,  used  for  hearths,  bathrooms,  walls, 
dadoes,  wainscoting,  and  ornamental  purposes,  are  dutiable  as  "  earthenware, 
glazed,  composed  of  earthly  or  mineral  substances  "  and  are  not  dutiable  at 
20  per  cent  as  paving  tiles  by  similitude,  nor  as  encaustic  tiles. 

The  words  "earthenware,  glazed,"  are  a  sufficient  enumeration  of  the  mer- 
chandise (plain  glazed  tiles)  to  take  it  out  of  the  operation  of  the  similitude 
clause.    Note  145  U.  S..  561,  infra. — Rossman  v.  Hedden,  37  Fed.  Rep.,  99. 

Plain  glazed  and  plain  enameled  tiles  imported  in  1SS6  were  dutiable  at  55 
per  cent  as  other  earthenware  not  specially  enumerated,  and  not  as  encaustic 
tiles  at  35  per  cent. 

The  classification  is  to  be  determined  as  of  the  date  when  the  law  imposing 
the  duty  was  passed. — Rossman  v.  Hedden,  145  T^^.  S.,  .561. 

Hard-caked,  hard-bodied,  glazed  tiles,  which  are  used  for  the  hearths,  wain- 
scoting, and  on  the  floors  of  vestibules,  entrance  halls,  bathrooms,  and  con- 
servatories in  private  residences,  and  sometimes  as  a  border  in  the  floor  of 
rooms,  and  which  differ  from  the  ordinary  paving  tile  in  that  they  are  glazed, 
are  dutiable  under  paragraph  130  and  not  as  decorated  earthenware. 

Glazed  tiles  made  of  clay,  Cornwall  stone  and  flint,  and  which  are  made 
porous,  and  of  a  white  or  light-colored  body,  so  as  more  readily  to  receive  the 
glai^  colors,  and  which  are  used  for  chimney  fronts,  and  to  some  extent  in 
hearths,  and  for  borders  of  floors  and  for  vestibules  and  bathrooms,  are  not 
dutiable  as  paving  tiles. 

So  also  glazed  tiles  of  the  same  materials  which  are  of  irregular  shapes, 
some  being  in  the  form  of  an  ogee  molding,  others  a  longitudinal  segment  of  a 
cylinder,  and  which  are  intended  to  take  the  place  of  wood  baseboards  and 
chair  rails,  are  not  dutiable  as  paving  tiles. — Morris  v.  Seeberger  (C.  C).  40 
Fed.  Rep.,  58. 

1913         73.    Lime,  5  per  centum  ad  valorem. 

1909        ^^'  ^-'''"^'  ^  cents  per  one  hundred  pounds,  including  weight  of  barrel 
or  package. 


1897 


90.  Lime,  5  cents  per  one  hundred  pounds,  including  weight  of  barrel 
or  package. 


1894        ^^'  ^^'"'^'  ^  cents  per  one  hundred  pounds,  including  weight  of  barrel 
or  package 

1890        ^^"  ^^"^^'  ^  cents  per  one  hundred  pounds,  including  weight  of  barrel 
or  package. 

1883        464.  Lime,  10  per  centum  ad  valorem. 


112  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

"  Vienna  Lime,"  classilii'd  uihUt  paru^'raidi  ;>,  hchl  iliitial)li'  under  paru- 
j;rapli  ST.— Ab.  \li)4'n. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Vienna  Linio  or  Putz  kalk  is  dutiable  at  the  rate  of  5  cents  per  KM)  pounds, 
under  paragraph  90,  and  not  under  paragraph  97  as  an  earthy  or  nuneral  sub- 
stance, not  decorated.— T.  D.  23213  (G.  A.  4975). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Putz  Kalk,  a  soft  white  substance  rosenibling  ciialk  in  apiK'arance,  but 
having  an  alkaline  taste,  used  as  a  i)olishin.c;  powder  for  metals,  is  a  noneuu- 
nierated  uiauufactured  article.— T.  D.  12810  (G.  A.  140G). 

7-1.    Piaster  rock  or  gypsum,  crude,  groinid,  or  c;ilcined,  pear!   liarden- 

ing  for  paper  makers'  use;  white,  nonstaining  I'ortland  cement,  Keene's 

1913     cement,  or  other  cement  of  whicli  gypsum  is  the  component  material  of 

cliief   value,   and    all   other   cements   not    si»ecially   provided    for    in    this 

section,  10  per  centum  ad  valorem. 

86.  *  *  *  Cement,  not  otherwise  specially  provided  for  in  this  sec- 
tion, 20  per  centum  ad  valorem. 

SS.  IMaster  rock  or  gypsum,  crude,  30  cents  per  ton ;  if  ground  or 
calcined,  ."f^l.T.")  jx'r  ton;  i)earl  hardening  for  iKijK'r  makers'  use,  20  per 
1909  {centum  ad  valorem;  Keene's  cement,  or  other  cement  of  which  gypsimi 
is  the  comi)onent  material  of  chief  value,  if  valed  at  .$10  per  ton  or  less, 
.$;5.r)()  per  ton;  if  valued  above  .$10  and  not  above  ifl.'^  per  ton,  $5  per  ton; 
if  valued  above  .$ir>  and  not  above  $30  per  ton,  $10  per  ton;  if  valued 
above  $30  per  (on,  $14  per  ton. 

89.  *     *     *;  other  cement  20  per  centum  ad  valorem. 

91.  Plaster  rock  or  gypsum,  crude,  .W  cents  per  ton;  if  ground  or  cal- 
cined, .$2.2")  por  ton;  pearl  hardening  for  paper  makers'  use,  20  per 
centum  ad  valorem. 

79.  *     *     *;  other  cement,  10  jier  centum  ad  valorem. 
81.  IMaster  of  Paris,   or  gypsum,  ground,   $1    per   ton;    calcined,   $1.25 
per  ton. 
[      588.  Plaster  of  Paris  and  suli)hate  of  lime,  unground.      (Free.) 

195.  *     *     *;  other  cement,  20  per  centum  ad  valorem, 
97.  Plaster  of  Paris,  or  gypsum,  ground,  $1   per  ton;   calcined,  $1.75 
per  ton. 
G80.  Plaster  of  Paris  and   sulphate  of  lime,   unground.     (Free.) 

144.  Cement,     *     *     *     ;ii|  others,  20  per  centum  ad  valorem, 
477.  Plaster   of   Paris,   when    ground   or   calcined,   20  per   centum    ad 
valorem. 
628.  Plaster  of  Paris  or  sulphate  of  lime,  unground.     (Free.) 

DECISION^  UNDER  THE  ACT  OF  1909. 

Dental  Cement.— On  the  authority  of  G.  A.  -WTO  (T.  I ),  2:M89),  an  article 
used  for  filling  cavities  in  teeth,  classified  under  paragraph  3,  was  held  dutiable 
nf  cement  under  paragraph  86.— Ab.  29753  (T.  D.  32823). 

Kittpulver.— The  merchandise  is  described  on  the  invoice  as  "  lime  cement  ' 
and  "  kittpulver,"  and  is  imported  in  the  form  of  a  powder  which  mixed  with 
water  forms  a  thick  paste.  It  is  used  for  mending  crockery,  glassware,  and 
other  utensils  of  like  nature.  The  merchandise  properly  falls  within  the  pro- 
vision for  "other  cement"  in  paragraph  S(5.  Note  G.  A.  4141  (T.  D.  193-50) 
?ind  G.  A.  5070  (T.  D.  23489).— Ab.  25974  (T.  D.  31727). 


1897 


1894 


SCHEDULE  B EAKTHS,   EARTHENWARE,  AND  GLASSWARE.       113 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Bicycle  Cement  manufactured  from  india  rubber  dutiable  at  20  per  cent 
under  paragraph  89.— T.  D.  19350  (G.  A.  4141). 

Brazilian  Cement. — Brazil  paste,  the  free  admission  of  which  is  provided 
for  in  paragraph  506,  is  apparently  an  unknown  commodity,  and  Brazilian 
cement,  so  called,  exported  from  Germany,  is  not  entitled  to  free  admission 
under  that  paragraph.— T.  D.  27714  (G.  A.  6477). 

Cement. — Keene's  nonhydraulic  cement,  dutiable  at  20  per  cent  under  para- 
graph 89.— T.  D.  20130  (G.  A.  4284)  ;  G.  A.  2425  modified. 

Dental  Cement. — An  article  invoiced  as  cement  powder,  which  was  classified 
as  a  chemical  compound  under  paragraph  3,  was  held  to  be  dutiable  as  cement 
under  paragraph  89.— Ab.  18494  (T.  D.  28889). 

Two  separate  compounds,  one  a  powder  and  the  other  a  mixture  of  formalde- 
hyde, oil  of  cloves,  and  creosote,  the  two  being  sold  together  under  the  trade 
name  "  formagen,"  designed  to  be  used  together,  and  known  commercially  as 
dentists'  cement,  are  dutiable  at  the  rate  of  20  per  cent  ad  valorem  under 
this  paragraph  as  "other  cement."— T.  D.  23489  (G.  A.  5070). 

Crude  Gypsum. — Large  blocks  of  gypsum,  ranging  in  value  from  $15  to  $30 
per  ton,  suitable  parts  of  which  are  converted  into  mantel  ornaments,  the  re- 
mainder and  larger  portion  being  manufactured  into  plaster  of  Paris  and  paints, 
are  dutiable  under  the  provision  for  crude  gjpsum  in  paragraph  91,  and  not  as 
monumental  stone  enumerated  in  paragraph  117. — T.  D.  26513  (G.  A.  60S1). 

Kriede. — So-called  "  kriede,"  classified  as  chalk  under  paragraph  13,  was 
held  to  be  dutiable  as  ground  gypsum  under  paragraph  91. — Ab.  20374  (T.  D. 
29464). 

Pearl  Hardening. — An  article  classed  as  artificial  sulphate  of  lime,  dutiable 
as  pearl  hardening  for  paper  makers'  use  at  the  rate  of  20  per  cent  ad  va- 
lorem under  paragraph  91.— T.  D.  19581  (G.  A.  4202). 

Plaster  Rock,  not  being  used  exclusively  as  manure,  is  not  free  of  duty  as 
such  under  paragraph  569,  but  dutiable  at  50  cents  per  ton  under  paragraph 
91.— T.  D.  19496  (G.  A.  4190). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Fire  Cement. — Winkelman's  original  volcanic  fire  cement  is  dutiable  as 
other  cement,  and  not  as  clay  or  earth  unwrought,  nor  as  clay  or  earth  wrought 
or  manufactured.— T.  D.  17837  (G.  A.  3771). 

Keene's  Cement. — In  his  return  of  this  article  as  nonhydraulic.  the  appraiser 
seems  to  have  been  influenced  by  the  fact  that  it  is  used  for  walls  and  flooring, 
where  a  hard  finish  and  durability  are  desired,  rather  than  under  water.  But 
the  chief  use  of  hydraulic  cement  is  for  superior  masonry,  and  it  derives  its 
name  from  the  fact  that  it  will  set  under  water,  and  not  because  of  its  use 
under  water. 

We  find  that  the  cement  in  question  is  a  hydraulic  cement  similar  to  Roman 
and  Portland  cements.— T.  D.  14703  (G.  A.  2425). 

Portland  Cement  dutiable  at  8  cents  a  pound,  including  the  weight  of  the 
packages.— T.  D.  11197  (G.  A.  556). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

""Chalk  Slag." — Merchandise  invoiced  as  "chalk  slag."  consisting  of  raw 
chalk  and  a  small  proportiou  of  mud,  mixed,  dried,  and  kiln  burned,  and  after- 

§0690°— 18— VOL  1 8 


114  DIGEST   OF   CUSTOMS   DECISIONS. 

wards  crushed  into  lumps  and  used  in  the  manufacture  of  Portland  cement  by 
grinding  to  a  fine  powder,  which  in  itself  makes  a  fair  low  order  of  cement,  is 
dutiable  under  this  paragraph,  and  not  as  crude  minerals. — Anglo-American 
Portland  Cement  Co.  v.  Seeberge  •  (C.  C),  39  Fed.  Rep.,  763. 

Sulphate  of  Lime. — Certain  soft  stone  in  rough,  undressed  blocks,  which 
was  invoiced  as  gypsum,  was  chemically  sulphate  of  lime  98  per  cent  pure,  and 
was  u.setl  for  carvings  in  a  church,  was  held  not  to  be  free  of  duty  under  para- 
graph 62S.  rel.itiiig  to  "  plaster  of  Paris  or  sulphate  of  lime,  unground,"  but 
to  be  dutiable  under  paragraph  487  as  "  monumental  stone  not  specially  enu- 
merated or  provided  for."— U.  S.  v.  Batterson  (D.  C),  T.  D.  26319. 

75.  Pumice  stone,  unmanufactured,  5  per  centum  ad  valorem;  wholly 

or  partially  manufactured,  one-fourth  cent  per  pound;  manufactures  of 

1913     pumice  stone,  or  of  which  pumice  stone  is  the  component  material   of 

chief  value,   not  specially  provided  for  in   this  section,  25  per  centum 

ad  valorem. 

89.  Pumice  stone,  wholly  or  partially  manufactured,  three-eighths  of  1 
cent  per  pound  ;  unmanufactured,  valued  at  $15  or  less  per  ton,  30  per 
1909  <^^Dtum  ad  valorem ;  valued  at  more  than  $15  per  ton,  one-fourth  of  1 
cent  per  pound  ;  manufactures  of  pumice  stone  or  of  which  pumice  stone 
is  the  component  material  of  chief  value  not  specially  provided  for  in 
this  section,  35  per  centum  ad  valorem. 

j„g_         92.  Pumice    stone,    wholly    or    partially    manufactured,    $6    per    ton; 
manufactured,  15  per  centum  ad  valorem. 

g.  f      598.  Pumice.      (Free.) 

\     638.  *     *     *     pumice  stone     *     *     *     crude  or  manufactured.    (Free.) 

1890  /     *^^*^^-  ^'"""<^e-     (Free.) 

\      723.  *     *     *     pumice  stone     *     *     *     crude  or  manufactured.    (Free.) 

1883         767.  Pumice  and  pumice  stone.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bimsteins. — Scouring  bricks  made  of  pumice  stone  and  classified  as  manu- 
factures of  pumice  stone  under  paragraph  89,  were  claimed  to  be  dutiable  as 
manufactured  pumice  stone  under  the  same  paragraph.  The  protests  over- 
ruled.—Ab.  25542  (T.  D.  31589). 

Pumice  Stone,  Filed  or  Rolled.— Paragraph  89  provides  not  only  for  manu- 
factured and  unmanufactured  pumice  stone,  but  also  for  partially  manufactured 
pumice  stone,  and  the  filed  or  rolled  pumice  stone  of  the  importation  was 
dutiable  thereunder. — Gallagher  &  Ascher  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  34095;  (G.  A.  7462)  T.  D.  33408  and  (Ab.  32433)  T.  D.  33433  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Pumice  Stone,  Powdered  and  Trimmed. — Powdered  pumice  stone  is  duti- 
able as  manufactured  pumice  stone,  and  pumice-stone  lumps  from  which  the 
edges  have  been  filed  merely  for  safe  tran.sportation  are  dutiable  as  unmanufac- 
tured pumice  stone  under  paragraph  92.— T.  D.  23284  (G.  A.  4995). 

Pumice-Stone  Bricks. — Scouring  bricks  made  of  ground  pumice  stone  and 
sand,  mixed  and  pressed  into  different  sizes,  are  dutiable  at  the  rate  of  .*?6  per 
ton,  under  paragraph  92,  by  similitude  to  pumice  stone  wholly  or  partly  manu- 
factured. Waddell  v.  U.  S.  (not  reported)  followed;  G.  A.  4145  reversed. — 
T.  D.  23488  (G,  A.  5009). 


1913 


1909 


SCHEDULE  B EAKTHS,  EARTHENWARE,  AND  GLASSWARE.       115 

76.  Clays  or  earths,  unwrought  or  unmanufactured,  not  specially  pro- 
vided for  in  this  section,  50  cents  per  ton ;  wrought  or  manufactured, 
not  specially  provided  for  in  this  section,  $1  per  ton ;  china  clay,  or 
kaolin,  $1.25  per  ton ;  fuller's  earth,  unwrought  and  unmanufactured, 
75  cents  per  ton ;  wrought  or  manufactured,  $1.50  per  ton ;  fluorspar, 
$1.50  per  ton:  Provided,  That  the  weight  of  the  casks  or  other  containers 
shall  be  included  in  the  dutiable  weight. 

90.  Clays  or  earths,  unwrought  or  unmanufactured,  not  specially  pro- 
vided for  in  this  section,  $1  per  ton ;  wrought  or  manufactured,  not 
specially  provided  for  in  this  section,  $2  per  ton ;  china  clay,  or  kaolin, 
$2.50  per  ton  *  *  *  ;  fuller's  earth,  unwrought  and  unmanufactured, 
$1.50  per  ton ;  wrought  or  manufactured,  $3  per  ton ;  fluorspar,  $3 
per  ton. 

93.  Clays  or  earths,  unwrought  or  unmanufactured,  not  specially  pro- 
vided for  in  this  Act,  $1  per  ton  ;  wrought  or  manufactured,  not  specially 
1897     provided  for  in   this  Act,  $2  per  ton ;   china  clay  or   kaolin,   $2.50  per 
ton     *     *     * ;  fuller's  earth,  unwrought  and  unmanufactured,  $1.50  per 
ton ;  wrought  or  manufactured,  $3  per  ton. 

82.  Clays  or  eax'ths,  unwrought  or  unmanufactured,  not  specially  pro- 
vided for  in  this  Act,  $1  per  ton ;  wrought  or  manufactured,  not  specially 
provided  for  in  this  Act,  $2  per  ton ;  china  clay,  or  kaolin,  $2  per  ton, 

98.  Clays  or  earths,  unwrought  or  unmanufactured,  not  specially  pro- 
vided for  in  this  Act,  $1.50  per  ton;  wrought  or  manufactured,  not 
specially  provided  for  in  this  Act,  $3  per  ton ;  china  clay,  or  kaolin,  $3 
per  ton. 

97.  All  earth  or  clays,  unwrought  or  unmanufactured,  not  specially 
enumerated  or  provided  for  in  this  Act,  $1.50  per  ton. 

98.  All  earths  or  clays,  wrought  or  manufactured,  not  specially  enu- 
merated or  provided  for  in  this  Act,  $3  per  ton ;  china  clay,  or  kaolin, 
$3  per  ton. 

DECISIONS  UNDER  THE  ACT  OF  1909. 


1894 


1890 


1883  <^ 


Ball  Clay  was  held  dutiable  as  unwrought  earth  under  paragraph  90. — Ab. 
30479  (T.  D.  32943). 

Earth  for  Mud  Bath. — Volcanic  earth  dried  and  ground  in  a  mill  and  used 
for  external  application  to  the  human  body  is  not  a  medicinal  preparation 
for  the  use  of  the  apothecary  or  physician  as  a  remedy  for  disease.  U.  S.  v. 
Roessler  &  Hasslacher  Chemical  Co.  (79  Fed.,  313).  The  dry  pulverized  earth 
here  is  used  as  a  mud  bath  and  can  not  be  deemed  a  plaster,  healing  or 
curative.  It  is  dutiable,  according  to  the  protest,  as  an  earth,  wrought  or 
manufactured,  under  paragraph  90.  Note  T.  D.  33492,  C.  C.  A,— U.  S.  v. 
Yon  Oefele  (Ct.  Cust.  Appls.),  T.  D.  33200;  (G.  A.  Ab.  29825)  T.  D.  32830 
reversed. 

Dirt  in  Fluorspar. — An  article  bought  and  sold  as  fluorspar  and  used  for 
the  purpose  fluorspar  is  ordinai-ily  used  for,  is  assessable  with  duty  as  such, 
regardless  of  the  per  cent  of  dirt  it  contains. 

The  mere  presence  of  dirt  or  impurities  in  an  article,  which  for  aught  that 
appears  in  the  record  may  not  exceed  that  which  is  naturally  present  in  such 
merchandise,  does  not  form  a  basis  for  allowance  and  will  not  be  considered. 
U.  S.  V.  Baker  Castor  Oil  Co.  (2  Ct.  Cust.  Appls.,  338)  ;  U.  S.  v.  Reid  (120 
Fed.  Rep.,  242)  cited.— T.  D.  32995  (G.  A.  7408). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Ground  Fire  Clay. — Fire  clay,  coarsely  ground  and  not  in  the  form  of 
powder,  is  dutiable  as  "  clay,  *  *  *  unwrought  or  unmanufactured,"  under 
paragraph  93,  and  not  as  "  clay,  *  *  *  wrought  or  manufactured,"  under 
the  same  paragraph.— T.  D.  24969  (G.  A.  5566). 


116  DIGEST   OF   CUSTOMS   DECISIONS. 

Green  Earth — Pigment. — Ground  earth  of  a  jrrayish-green  tint,  known  as 
"green  earth,"  which  is  used  as  a  substratum  or  base,  upon  which  are  pre- 
cipitated certain  aniline  dies  which  impart  color  to  such  base,  thus  obtaining 
pigments  or  dry  paints  known  as  "  lime-proof  greens,"  found  to  be  not  a  pigment 
but  a  manufactured  earth,  and  held  to  bo  duti:ible  as  such  under  paragraph 
93.— T.  D.  2641G  (G.  A.  6057). 

Pipe  Clay  for  whitening  leather  work,  dutiable  as  clay,  wrought  or  manu- 
factured under  paragraph  93.— T.  D.  21639   (G.  A.  4565). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Fluorspar  Ground  is  a  nonenumorated  manufactured  and  not  an  unmanu- 
factured article,  nor  is  it  free  under  paragraph  .^)6S  as  assimilated  to  feldspar, 
or  paragraph  574  as  flint,  or  par.'igraph  723  as  stone. — T.  D.  14736  (G.  A.  2458). 

Putzpulver,  an  earth  or  clay  which  has  gone  through  the  process  of  stamp- 
ing, milling,  precipitation  and  cleansing  by  water,  drying  and  sifting,  used  for 
making  polishing  powder,  is  dutiable  as  a  wrought  earth. — T.  D.  12963  (G.  A. 
1514). 

Raddle,  a  polishing  powder  composed  of  oxide  of  iron,  is  dutiable  as  un- 
wrought  earth.— T.  D.  11857  (G.  A.  848). 

DECISIONS  OF  THE  ACT  OF  1883. 

Wrought  Earth. — Earth  which  has  undergone  a  process  of  cleaning  and 
been  reduced  to  a  powder  held  dutiable  as  wrought  earth. — T.  D.  10663  (G.  A. 
247). 

7  7.  Mica,  unmanufactured,  valued  at  not  above  15  cents  per  pound. 

4  cents  per  j)ound;  valued  above  15  cents  per  pound,  25  per  centum  ad 

1913     valorem  ;  cut  mica,  mica  splittings,  built-up  mica,  and  all  manufactures 

of  mica,  or  of  which  mica  is  the  component  material  of  chief  value,  30 

per  centum  ad  valorem  ;  ground  mica,  15  per  centum  ad  valorem. 

91.  Mica,  unmanufactured,  or  rough  trimmed  only,  5  cents  per  pound 

and  20  per  centum  ad  valorem  ;   mica  cut  or  trimmed,   mica  plates  or 

1909     built-up  mica,   and   all   manufactures  of  mica  or  of  which   mica   is  the 

component  material  of  chief  value,  10  cents  per  pound  and  20  per  centum 

ad  valorem. 

184.  Mica,  unmanufactured,  or  rough  trimmed  only,  6  cents  per  pound 
1897     and  20  per  centum  ad  valorem  ;  mica,  cut  or  trimmed,  12  cents  per  pound 
and  20  per  centum  ad  valorem. 

1894         1675.  Mica,  20  per  centum  ad  valorem. 

1890         202.  *     *     *     mica,  35  per  centum  ad  valorem. 

1883         742.  Mica  and  mica  waste.     (Free.) 

DECISIONS  UNDER  THE   ACT   OF   1909. 

Mica  Cut  in  Figures. — The  treatment  to  which  the  mica  of  the  importation 
had  been  subjected  was  to  convert  the  clear  sheets  into  such  figures  and  pat- 
terns as  are  useful  in  industry  and  merchantable.  The  resulting  pieces  are 
dutiable  as  "cut  mica,"  even  though  some  of  these  are  not  exactly  true  in 
geometric  form  and  though  the  sizes  are  not  the  standard  sizes  commonly 
quoted  in  trade  catalogues.— Watson  Bros.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
33853;  (G.  A.  Ab.  31384)  T.  D.  33217  aflSrmed. 
Mica. 

Unmanufactured  or  Rough-Trimmed  Mica.— Splittings  of  mica  are  not 
manufactures,  but  are  rough-trimmed  mica. 


SCHEDULE  B — EARTHS,  EARTHENWARE,  AND  GLASSWARE.      11? 

The  importations  of  mica  were  dutiable,  as  unmanufactured  or  rough- 
trimmed,  under  section  91. — U.  S.  v.  Myers  (Ct.  Cust.  Appls.),  T.  D.  31301; 
(G.  A.  6989)  T.  D.  30421  affirmed. 

"  Rough-Trimmed  or  Trimmed." — The  provision  in  paragraph  91,  for  "  mici, 
unmanufacture<I,  or  rough  trimmed  only,"  applies  as  well  to  a  knife-trimmed 
as  to  a  thumb-trimmed  mica.  Mica  close  trimmed,  either  by  a  sickle  or  knife, 
and  irregular  in  shape  or  uneven  in  form,  is  not  dutiable  as  cut  mica  or  as 
ti'immed  mica,  but  as  mica,  "  rough  trimmed  only."  The  provision  for  cut  or 
trimmed  mica  covers  such  as  has  been  cut  to  true  geometric  shape  or  definite 
size.— T.  D.  30421   (G.  A.  6989). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Mica  in  Small  Pieces. — Small  pieces  of  mica,  which  fall  off  in  the  process 
of  thumb-trimming  mica,  do  not  constitute  waste,  but  being  still  mica,  used  as 
such,  and  not  having  lost  their  character  as  merchantable  mica,  are  dutiable 
under  paragraph  184. 

Such  merchandise  is  not  known  as  mica  waste  nor  is  there  any  trade  under- 
standing or  meaning  of  the  term  "  mica  waste,"  and  it  is,  therefore,  not 
dutiable  under  provisions  of  paragraph  463  for  waste  not  otherwise  provided 
for.— F.  W.  Meyers  v.  U.  S.  and  G.  A.  4832  followed.— T.  D.  23377  (G.  A.  5030). 

Mica  Plate,  made  by  pasting  together  small  pieces  or  sheets  of  mica  with  aid 
of  shellac  and  alcohol,  is  dutiable  as  mica  uuder  paragraph  184.  The  pasting 
together  of  small  sheets  to  make  large  ones  does  not  destroy  or  alter  the  char- 
acter of  the  article,  the  same  being  still  mica,  and  its  use  being  identical  with 
the  natural  sheets  of  mica.— T,  D.  27682  (G.  A.  6470). 

DECISIONS  UNDER  THE  ACT  OF  1894. 
Scrap  Mica  is  dutiable  as  mica  and  not  as  waste. — T.  D.  16809  (G.  A.  3328). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Ruby  Talc  (English  designation)  dutiable  as  mica.— T.  D.  11996  (G.  A.  909). 

78.  Common  yellow,  brown,  or  gray  earthenware  made  of  natural 
unwashed  and  unmixed  clay ;  plain  or  embossed,  common  salt-glazed 
stoneware ;  stoneware  and  earthenware  crucibles ;  all  the  foregoing,  not 
ornamented,  incised,  or  decorated  in  any  manner,  15  per  centum  ad  va- 
lorem ;  if  ornamented,  incised,  or  decorated  in  any  manner  and  manufac- 
tures wholly  or  in  chief  value  of  such  ware,  not  specially  provided  for  in 
this  section,  20  per  centum  ad  valorem ;  Rockingham  earthenware,  30  per 
centum  ad  valorem. 

92.  Common  yellow,  brown,  or  gray  earthenware,  plain,  embossed,  or 
salt-glazed  common  stoneware,  and  earthenware  or  stoneware  crucibles, 
all  the  foregoing  not  decorated  in  any  manner,  25  per  centum  ad  va- 
lorem ;  yellow  earthenware,  plain  or  embossed,  coated  with  white  or 
transparent  vitreous  glaze  but  not  otherwise  ornamented  or  decorated, 
and  Rockingham  earthenware,  40  per  centum  ad  valorem. 

94.  Common  yellow,  brown,  or  gray  earthenware,  plain,  embossed,  or 
salt-glazed  common  stoneware,  and  crucibles,  all  the  foregoing  not  deco- 
rated in  any  manner,  25  per  centum  ad  valorem ;  Rockingham  earthen- 
ware not  decorated,  40  per  centum  ad  valorem. 

83.  Common  yellow  and  brown  earthenware,  plain  or  embossed,  com- 
1894  mon  stoneware,  and  crucibles,  not  decorated  in  any  manner,  20  per 
(•  ntum  ad  valorem. 

99.  Common  brown  earthenware,  common  stoneware,  and  crucibles, 
not  ornamented  or  decorated  in  any  manner,  25  per  centum  ad  valorem. 


1913 


1909 


1897 


1890 


118  DIGEST   OF   CUSTOMS  DECISIONS. 

1124.  Brown  earthenware,  common  stoneware,    *    *    *    and  stoneware, 
not  ornanionted.  25  per  centum  ad  valorem. 
1 128.  SttiMoware,  above  the  capacity  of  ten  gallon.'^,  20  per  centum  ad 
valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Rockingham  Ware. — It  i.s  not  .shown  that  the  importation  is  definitely, 
gonerally,  and  uniformly  known  as  UockiiiKham  earthenware  and  so  constitut- 
ing this  a  conunercial  designation ;  rather  the  contention  that  it  is  Rockingham 
ware  is  clearly  and  strongly  denied  by  witnesses  whose  testimony,  though  nega- 
tive in  character,  must  under  the  circumstances  be  held  to  be  competent.  The 
goods  were  properly  assessed  as  decorated  earthenware  under  paragraph  93. — 
Masson  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33000;  (G.  A.  7327)  T.  D.  32271 
affirme<l. 

Every  commodity  should  be  classified  under  that  provision  of  a  tariff  law  which 
most  specifically  provides  for  it.  Chew  Hing  Lung  r.  Wise  (176  U.  S.,  156)  ; 
Arthur  v.  Lahey  (96  U.  S.,  113). 

Paragraph  92  of  the  tariff  act  of  1909  .specifically  provides  for  Rockingham 
earthenware,  a  commodity  not  mentioned  in  other  paragraphs  of  the  law.  The 
changes  made  in  this  paragraph  from  the  corresponding  paragraph  (94)  of  the 
act  of  1897  clearly  indicate  that  it  was  the  purpose  of  Congress  that  all  Rock- 
ingham earthenware  should  be  dutiable  at  40  per  cent  ad  valorem. — T.  D.  30290 
(G.  A.  6968). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Articles  of  Common  Brown  Earthenware  in  the  form  of  lunnan  heads, 
hollow  and  intended  to  be  filled  with  water,  which,  by  absorption,  causes  the 
germination  of  grass  seed  placed  in  corrugations  on  the  upper  part  of  the  head, 
thereby  forming  a  crop  of  fine  grass  in  similation  of  the  hair,  the  material  of 
which  the  heads  are  formed  being  similar  to  that  employed  in  the  fabrication  of 
some  varieties  of  flowerpots,  are  dutiable  at  25  per  cent  ad  valorem  under  para- 
graph 94,  and  not  at  55  per  cent  ad  valorem  under  paragraph  96. — T.  D. 
26915  (G.  A.  6229). 

Common  Brown  Earthenware  is  earthenware  made  from  brown  clay  and 
which  is  common  brown  in  character  and  appearance.  The  provisions  of  para- 
graph 94  do  not  cover  all  earthenware  made  from  common  brown  clay,  irre- 
spective of  appearance,  fini.sh,  or  decorating. 

Earthenware  made  from  brown  clay  with  a  white  glazed  interior  is  dutiable 
under  paragraph  96  at  55  per  cent  ad  valorem.  G.  A.  5336  (T.  D.  24424)  cited 
and  followed.— T.  D.  24767  (G.  A.  5466). 

Earthenware  Figures. — Connnon  brown  earthenware  figures,  in  the  form  of 
animals,  corrugated  or  embossed  in  the  process  of  molding,  and  partially  or 
wholly  salt  glazed,  are  dutiable  at  the  rate  of  25  per  cent  ad  valorem  under 
paragraph  94,  and  not  at  60  per  cent  under  paragraph  95. — T.  D.  25762  (G.  A. 
5843). 

Articles  in  Part  of  Stoneware. — The  provisions  of  paragraph  94  cover  only 
stoneware,  and  do  not  cover  manufactures  of  or  articles  made  in  part  of 
stoneware. 

Evaporating  pans  composed  of  metal  and  stoneware,  metal  the  component  of 
chief  value,  are  dutiable  at  45  per  cent  ad  valorem  under  paragraph  193.  If  in 
chief  value  of  undecorated  stoneware,  such  articles  are  dutiable  under  the  pro- 
visions of  paragraph  96  at  55  per  cent  ad  valorem. — T.  D.  25130  (G.  A.  5617). 


SCHEDULE  B EARTHS,  EARTHENWARE,   AND  GLASSWARE.       119 

Stoneware,  Decorated  and  Common. — Stoneware  crockery  covered  with 
a  transparent  glaze  is  dutiable  at  the  rate  of  25  per  cent  ad  valorem  as  plain,, 
embossed,  or  salt-glazed  common  stoneware  under  paragraph  94  and  not  as 
decorated  or  ornamented  stoneware. 

When  covered  with  a  single  colored  glaze,  presenting  a  solid  color,  such  mer- 
chandise is  not  decorated  nor  plain,  and  is  dutiable  at  the  rate  of  55  per  cent 
ad  valorem  under  paragraph  96. 

When  covered  with  glazes  of  different  colors,  or  ornamented  with  variously 
colored  designs,  such  merchandise  is  dutiable  at  the  rate  of  60  per  cent  ad 
valorem  under  said  paragraph  96.  Koscherak  v.  U.  S.  (98  Fed.  Rep.,  596) 
followed;  G.  A.  3707  (T.  D.  17655)  cited.— T.  D.  24424  (G.  A.  5336). 

Thermoscopes,  or  small  oblong  kiln-baked  slabs  of  brown  earthenware  used 
in  connection  with  the  firing  of  china,  stoneware,  etc.,  are  dutiable  at  25  per 
cent  ad  valorem  under  paragraph  94  and  not  at  35  per  cent  ad  valorem  under 
paragraph  97.— T.  D   25712  (G.  A.  5824). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

*»  Common  Yellow  Earthenware,"  Glazed. — Gallipots,  the  surface  colored 
yellow  and  glazed,  are  dutiable  as  common  yellow  earthenware  and  not  as 
articles  not  decorated  composed  of  earthen  substances. — T.  D.  17352  (G.  A. 
3572). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cement  Statuettes. — The  articles  are  molded  statuettes — having  little  or  no 
artistic  merit — composed  of  Portland  cement  and  sand.  Had  they  been  orna- 
mented or  decorated  in  any  manner  they  would,  in  our  opinion,  bear  a  simili- 
tude to  statuettes  named  in  paragraph  100.  In  the  absence  of  any  ornamenta- 
tion or  decoration  they  are  unenumerated  manufactured  articles  dutiable  at 
20  per  cent  ad  valorem  in  accordance  with  the  provisions  of  section  4. — T.  D. 
14860  (G.  A.  2543). 

79.  Earthenware  and  crockery  ware  composed  of  a  nonvitrified  ab- 
sorbent body,  including  white  granite  and  semiporcelain  earthenware. 
and  cream-colored  ware,  and  stoneware,  including  clock  cases  with  or 
without  movements,  pill  tiles,  plaques,  ornaments,  toys,  charms,  vases, 
statues,  statuettes,  mugs,  cups,  steins,  lamps,  and  all  other  articles  com- 
posed wholly  or  in  chief  value  of  such  ware ;  if  plain  white,  plain  yellow, 
1913  plain  brown,  plain  red,  or  plain  black,  not  painted,  colored,  tinted,  stained, 
enameled,  gilded,  printed,  ornamented  or  decorated  in  any  manner,  and 
manufactures  in  chief  value  of  such  ware  not  specially  provided  for  in 
this  section,  35  per  centum  ad  valorem ;  if  painted,  colored,  tinted, 
stained,  enameled,  gilded,  printed,  or  ornamented  or  decorated  in  any 
manner,  and  manufactures  in  chief  value  of  such  ware  not  specially  pro- 
vided for  in  this  section,  40  per  centum  ad  valorem. 

93.  *  *  *  earthen,  stone  and  crockery  ware,  including  clock  cases 
with  or  without  movements,  pill  tiles,  plaques,  ornaments,  toys,  charms, 
vases,  statues,  statuettes,  mugs,  cups,  steins,  and  lamps,  all  the  fore- 
going wholly  or  in  chief  value  of  such  ware ;  painted,  colored,  tinted, 
stained,  enameled,  gilded,  printed,  or  ornamented  or  decorated  in  any 
manner;  and  manufactures  in  chief  value  of  such  ware  not  specially 
provided  for  in  this  section,  60  per  centum  ad  valorem. 
1909  (  94.  *  *  *  earthen,  stone  and  crockery  ware,  plain  white,  plain 
brown,  including  clock  cases  with  or  without  movements,  pill  tiles, 
plaques,  ornaments,  toys,  charms,  vases,  statues,  statuettes,  mugs,  cups, 
steins,  and  lamps,  all  the  foregoing  wholly  or  in  chief  value  of  such  ware, 
not  painted,  colored,  tinted,  stained,  enameled,  gilded,  printed,  or  orna- 
mented or  decorated  in  any  manner ;  and  manufactures  in  chief  value  of 
such  ware  not  specially  provided  for  in  this  section,  55  per  centum  ad 
.  valorem. 


1897 


1894  < 


1890  < 


120  DIGEST   OF   CUSTOMS   DECISIONS. 

Of).  *  *  *  earthen,  stone,  and  crockery  ware,  including  clock  cases 
witli  or  without  iiiovenieiits,  plaques,  ornauienls.  toys,  toy  tea  sets, 
charms,  vases  and  statuettes,  painted,  tinted,  stained,  enameled,  printed, 
gilded,  or  otherwise  decorated  or  ornamented  in  any  manner,  60  per 
contum  ad  valorem;  if  plain  white  and  without  superadded  ornamenta- 
tion of  any  kind,  55  per  centum  ad  valorem. 

90.  All  other  ♦  *  *  earthen,  stone,  and  crockery  ware,  and  manu- 
factures thereof,  or  of  which  the  .same  is  the  component  material  of  chief 
value,  by  whatever  name  known,  not  specially  provided  for  in  this  Act,  if 
painted,  tinted,  stalne<l.  enameled,  printed,  gilded,  or  otherwise  deco- 
rated or  ornamented  in  any  maimer.  00  per  centum  ad  valorem;  if  not 
,  ornamented  or  decorated,  55  per  centum  ad  valorem. 

84.  *  *  *  earthen,  stone,  and  crockery  ware,  including  plaques,  orna- 
ments, toys,  charms,  vases,  and  statuettes,  white,  not  changed  in  condi- 
tion by  superadded  ornamentation  or  decoration,  30  per  centum  ad 
valorem. 

85.  *  *  *  earthen,  stone,  and  crockery  ware,  including  plaques,  orna- 
ments, toys,  charms,  va.ses,  and  statuettes,  painted,  tinted,  enameled, 
printed,  gilded,  or  otherwise  decorated  in  any  manner,  35  per  centum  ad 
valorem. 

KX).  *  *  *  earthen,  stone,  and  crockery  ware,  including  plaques, 
ornaments,  toys,  charms,  vases,  and  statuettes,  painted,  tinted,  stained, 
enameled,  printed,  gilded,  or  otherwise  decorated  or  ornamented  in  any 
manner,  00  per  centum  ad  valorem ;  if  plain  white,  and  not  ornamented 
or  decorated  in  any  manner,  55  per  centum  ad  valorem. 

101.  All  other     *     *     *     earthen,  stone,  and  crockery  ware,  and  manu- 
factures of  the  same,  by  whatsoever  designation  or  name  known  in  the 
trade,     *     *     *     not  specially  provided  for  in  this  Act,  if  ornamented  or 
decorated  in  any  manner,  60  per  centum  ad  valorem ;  if  not  ornamented 
.or  decorated.  55  per  centum  ad  valorem. 

125.  *     *     *     earthen,   stone,   and   crockery   ware,   including  plaques, 
ornaments,  charms,  vases,  and  statuettes,  painted,  printed,  or  gilded,  or 
otherwise  decorated  or  ornamented   in  any  manner,  60  per  centum   ad 
1883  <  valorem. 

127.  All   other  earthen,   stone,   and   crockery  ware,   white,   glazed,   or 
edged,  composed  of  earthy  or  mineral  substances,  not  specially  enumer- 
.  ated  or  provided  for  in  this  Act,  55  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Vitrified  Hotel  Ware. — Vitrified  earthenware,  semiporcelain  earthenware, 
and  vitrified  hotel  ware,  being  in  a  greater  or  less  degree  absorbent,  are  dutiable 
under  paragraph  79.— Dept.  Order   (T.  D.  34332). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Carmelite  Ware. 

The  importation  is  of  earthenware  cooking  utensils  known  as  carmelite  ware 
and  these  are  in  the  shape  of  bowls.  The  bowls  have  had  imposed  on  them  a 
thin  white  layer  of  vitreous  glass,  forming  a  smooth,  hard  coating  that  differs 
in  color  and  character  from  the  body  on  which  it  is  laid  and  so  constituting  a 
new  surface.  These  articles  are  enameled  ;  they  are  recognized  in  the  trade  as 
enameled,  and  as  such  they  were  properly  dutiable  under  paragraph  93.  They 
were  in  fact  assessed  erroneously  at  a  lower  rate  than  the  proper  rate,  and 
accordingly,  as  the  appellants  are  not  in  a  position  to  complain,  the  decision 
of  the  board  is  aflirmed.— Frank  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31033  (G.  A. 
Ab.  24234)  ;  T.  D.  31103  affirmed. 

Paragraph  93  of  the  Tariff  Act  of  1909  Construed. — The  omission  of  the 
word  "  otherwise  "  preceding  the  words  "  ornamented  or  decorated  "  in  para 
graph  93  changes  the  rule  laid  down  in  Koscherak  v.  United  States   (98  Fed. 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       121 

Rep.,  596),  and  all  wares  enumerated  in  this  paragrapli,  if  "painted,  tinted, 
stained,  enameled,  gilded,  or  printed,"  come  within  its  provisions,  whether  the 
painting,  tinting,  staining,  enameling,  gilding,  or  printing  constitutes  a  decora- 
tion or  ornamentation  or  not. 

"  Plain  White,  Plain  Brown." — The  words  "  plain  white,  plain  brown  "  in 
paragraph  93,  held  to  mean  that  the  ware  must  be  either  all  plain  white  or  all 
plain  brown. 

Enameled. — So-called  carmelite  ware,  a  brown  earthenware  the  outside  of 
which  is  covered  with  a  transparent  glaze  or  enamel  and  the  inside  of  which 
is  covered  with  a  white  glaze  or  enamel,  leaving  the  completed  article  brown  on 
the  outside  and  white  on  the  inside,  is  "enameled  "  within  the  meaning  of  that 
word  as  used  in  paragraph  93.— T.  D.  30543  (G.  A.  7009). 

Ice  Tanks. — The  merchandise  was  described  as  so-called  ice  tanks  made  of 
china  or  earthen  ware,  having  a  white  glaze  on  the  inside  and  a  brown  glaze 
on  the  outside. 

Paragraph  92  more  specifically  applies  to  this  merchandise  than  paragraph 
93,  and  the  protest  covers  the  claim  under  paragraph  92.  The  provision  in 
paragraph  92  is  for  yellow  earthenware  "  coated  with  white  or  transparent 
vitreous  glaze."  This  covers  all  yellow  earthenware  coated  with  white  or 
transparent  vitreous  glaze  that  has  no  other  ornamentation  or  decoration  than 
white  or  vitreous  glaze,  and  this  specifically  describes  the  goods  here. — Langley 
V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34102;  (G.  A.  Ab.  33311)  T.  D.  33677  and 
(Ab.  33447)  T.  D.  33709  reversed. 

Satsuma  Ware  manufactured  in  Japan,  composed  of  plain  earthenware, 
glazed,  was  held  properly  classified  as  enameled  earthenware  under  paragraph 
93,  and  not  dutiable  as  plain  white  or  plain  brown  earthenware  (par.  94),  as 
claimed.— G.  A.  7009  (T.  D.  30543),  Abstract  29543  (T.  D.  32767),  and  Frank  v. 
United  States  (2  Ct.  Cust.  Appls.,  85;  T.  D.  31633)  followed.— Ab.  36240  (T.  D. 
34677). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Carmelite  Ware. — So-called  carmelite  ware,  consisting  of-  earthen  cooking 
ware  of  a  dark-brown  color,  some  of  the  articles  having  a  white  lining  and 
some  not  lined,  are  dutiable  as  earthenware  "  not  ornamented  or  decorated," 
under  paragraph  96,  rather  than  as  "  common  *  *  *  brown  *  *  * 
earthenware  *  *  *  not  decorated  in  any  manner,"  under  paragraph  94. — 
Thurnaur  v.  U.  S.  (C.  C),  T.  D.  29014;  T.  D.  27327  (G.  A.  6359)  affirmed. 

Decorated  Earthenware. — Earthenware  jardinieres  having  a  glaze  of  but  a 
single  color  are  "  decorated  "  within  the  meaning  of  paragraph  96,  and  may 
reasonably  be  concluded  to  be  "  stained  "  also  within  the  meaning  of  the  same 
paragraph,  although  the  stain  is  in  the  glaze  and  not  in  the  substructure. — 
U.  S.  V.  Straus  (C.  C),  T.  D.  29648;  Ab.  17024  (T.  D.  28448)  reversed. 

Stoneware  and  Metal  Exhausters. — The  exhausters  are  composed  of  stone- 
ware and  iron,  stoneware  being  the  component  material  of  chief  value.  The  iron 
couplings  and  screws  that  connect  the  stoneware  parts  are,  however,  substan- 
tial and  material  constituents  of  the  machines,  and  this  fact  is  sufficient  to 
bring  them  within  the  terms  of  paragraph  193.  They  were  dutiable  under  that 
paragraph.— U.  S.  v.  Didier-March  Co.  (Ct.  Cust.  Appls.),  T.  D.  32198;  (G.  A. 
Ab.  26371)  T.  D.  31832  reversed. 

Decorated  Earthenware  Scale  Plates. — White  earthenware  scale  plates, 
upon  which  is  imprinted  an  elaborate  trade-mark  design  in  black,  representing 
the  Western  Hemisphere  of  the  globe,  having  traced  thereon  the  outlines  of 
continents,   principal    rivers,    parallels   of   latitude    and    longitude,    names    of 


122  DIGEST   OF   CUSTOMS   DECISIONS. 

oceans,  etc.,  the  whole  t'ii(ir<ltM|  l)y  :i  scioll  ami  shaded  to  produce  a  perspec- 
tive, held  to  be  earthenware  decorated  or  ornamented  within  the  meaning  of 
paragraph  95,  and  dutiable  at  GO  per  cent  ad  valorem  ratlier  than  at  55  per  cent 
ad  valorem  as  being  "  plain  white  without  superadded  ornamentation  of  any 
kind,"  under  said  paragraph,  or  "  not  ornamented  or  decorated,"  under  para- 
graph 96.  Koscherak  v.  U.  S.  (98  P>d.  Rep.,  596)  followed.  In  re  Borgfeldt 
(G.  A.  4073)  ;  U.  S.  v.  Borgfeldt  (suit  'J7.57),  decided  .January  6,  1900,  without 
opinion;  In  re  Masson  (G.  A.  4675)  distinguished.— T.  D.  22.")62  (G.  A.  4787). 

SarreRueniines  Karthenware,  which  is  of  a  superior  quality,  is  not  "  com- 
mon "  yellow  earthenware  under  paragraph  94,  but  is  dutiable  under  paragraph 
96,  relating  to  earthenware  not  specially  provided  for. 

As  to  the  expression  "  common  yellow  earthenware,"  in  paragraph  96,  Held 
that  the  word  "  common  "  is  not  a  commercial  designation,  but  is  a  descriptive 
term.— U.  S.  v.  Reugger  (C.  C),  T.  D.  29393;  Ab.  15576  (T.  D.  28223)  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Monogram,  a  Decoration. — Plain  white  earthenware  marked  with  a  mono- 
gram dutiable  as  earthenware,  decorated. — T.  D.  18402  (G.  A.  3959). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Indian  Black  Teapots  composed  of  earthenware  colored  black  and  glazed, 
dutiable  as  decorated.— T.  D.  13066  (G.  A.  1571). 

Plain  Terra-Cotta  Ware. — Certain  statuettes,  vases,  medallions,  jars,  cases, 
93,  and  not  dutiable  as  plain  white  or  plain  brown  earthenware  (par  94),  as 
per  cent.— T.  D.  14932  (G.  A.  2561). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Earthenware. — Plates  and  mugs  decorated  with  pictures  and  with  the  let- 
ters of  the  alphabet,  and  intended  for  children,  known  in  trade  as  A  B  C  plates 
and  mugs,  are  dutiable  as  decorated  earthenware  and  not  as  toys. — Maddeck  v. 
Magone,  152  U.  S.,  368. 

80.  China  and  porcelain  wares  composed  of  a  vitrified  nonabsorbent 
body  which  when  broken  shows  a  vitrified  or  vitreous,  or  seniivitrified 
or  .semivitreous  fracture,  and  all  bisque  and  parlan  wares,  including 
clock  cases  with  or  without  movements,  jtlauqes,  ornaments,  toys,  charms, 
vase.s,  statues,  statuettes,  nuigs,  cups,  steins,  ]ami)s,  and  all  other  articles 
composed  wholly  or  in  chief  value  of  such  ware,  if  plain  white,  or  plain 
1913  brown,  not  painted,  colored,  tinted,  stained,  enanu'led,  gilded,  i)rinted,  or 
ornamented  or  decorated  in  any  manner;  and  manufactures  in  chief  value 
of  such  ware  not  specially  provided  for  in  this  .section,  50  per  centum  ad 
valorem ;  if  painted,  colored,  tinted,  stained,  enameled,  gilded,  printed,  or 
ornamented  or  decorated  in  any  manner  and  manufactures  in  chief  value 
of  such  ware  not  specially  provided  for  in  this  s(>ction,  55  per  centum  ad 
valorem. 

93.  China,  porcelain,  parian,  bisque,  *  *  *  ware,  including  clock 
cases  with  or  without  movements,  pill  tiles,  jilaques,  ornaments,  toys, 
charms,  vases,  statues,  statuettes,  mugs,  cups,  steins,  and  lamps,  all  the 
foregoing  wholly  or  in  chief  value  of  such  ware;  painted,  colored,  tinted, 
stained,  enameled,  gilded,  printed,  or  ornamented  or  decorated  in  any 
manner;  and  manufactures  in  chief  value  of  such  ware  not  specially 
provided  for  in  this  section,  GO  i)er  centum  ad  valorem. 

94.  China,  porcelain,  i)arian,  bi.sque,  *  *  *  ware,  plain  white,  plain 
brown,  including  clock  cases  with  or  without  movements,  pill  tiles,  plaques, 
ornaments,  toys,  charms,  va.ses,  .statues,  statuettes,  mugs,  cups,  steins, 
and  lamps,  all  the  foregoing  wholly  or  in  chief  value  of  such  ware,  not 
painted,  colored,  tinted,  stained,  enameled,  gilded,  printed,  or  ornamented 
or  decorated  in  any  manner;  and  manufactures  in  chief  value  of  such 
ware  not  specially  provided  for  in  this  section,  55  per  centum  ad  valorem. 


1909 


1897 


1894  < 


1890  < 


1883  { 


SCHEDULE  B — EARTHS,  EARTHENWARE,  AND  GLASSWARE.       123 

95.  China,  porcelain,  parian,  bisque,  *  *  *  ware,  including  clock 
cases  with  or  without  movements,  plaques,  ornaments,  toys,  toy  tea  sets, 
charms,  vases  and  statuettes,  painted,  tinted,  stained,  enameled,  printed, 
gilded,  or  otherwise  decorated  or  ornamented  in  any  manner,  60  per 
centum  ad  valorem ;  if  plain  white  and  without  superadded  ornamentation 
of  any  kind,  55  per  centum  ad  valorem. 

9G.  All  other  china,  porcelain,  parian,  bisque,  *  *  *  ware,  and 
manufactures  thereof,  or  of  which  the  same  is  the  component  material 
of  chief  value,  by  whatever  name  known,  not  specially  provided  for  in  this 
Act,  if  painted.'  tinted,  stained,  enameled,  printed,  gilded,  or  otherwise 
decorated  or  ornamented  in  any  manner,  60  per  centum  ad  valorem ;  if 
,  not  ornamented  or  decorated,  55  per  centum  ad  valorem. 

84.  China,  porcelain,  parian,  bisque,  *  *  *  ware,  including  plaques, 
ornaments,  toys,  charms,  vases,  and  statuettes,  white,  not  changed  in 
condition  by  superadded  ornamentation  or  decoration,  30  per  centum  ad 
valorem. 

85.  China,  porcelain,  parian,  bisque,  *  *  *  ware,  including  plaques, 
ornaments,  toys,  charms,  vases,  and  statuettes,  painted,  tinted,  enameled, 
printed,  gilded,  or  otherwi.se  decorated  in  any  manner,  35  per  centum  ad 
valorem. 

100.  China,  porcelain,  parian,  bisque,  *  *  *  ware,  including  plaques, 
ornaments,  toys,  charms,  vases,  and  statuettes,  painted,  tinted,  stained, 
enameled,  printed,  gilded,  or  otherwise  decorated  or  ornamented  in  any 
manner.  60  per  centum  ad  valorem ;  if  plain  white,  and  not  ornamented 
or  decorated  in  any  manner,  55  per  centum  ad  valorem. 

101.  All  otlier  china,  porcelain,  parian,  bisque,  *  *  *  ware,  and 
manufactures  of  the  same,  by  whatsoever  designation  or  name  known  in 
the  trade,  *  *  *  not  specially  provided  for  in  this  Act,  if  ornamented 
or  decorated  in  any  manner,  60  per  centum  ad  valorem ;  if  not  ornamented 

.or  decorated,  55  per  centum  ad  valorem. 

125.  China,  porcelain,  parian,  and  bisque  ware,  *  ♦  *  including 
plaques,  ornaments,  charms,  vases,  and  statuettes,  painted,  printed,  or 
gilded,  or  otherwise  decorated  or  ornamented  in  any  manner,  60  per 
centum  ad  valorem. 

126.  China,  porcelain,  parian,  and  bisque  ware,  plain  white,  and  not 
.  ornamented  or  decorated  in  any  manner,  55  per  centum  ad  valorem. 


DECISIONS  UNDER  THE  ACT  OF  1909. 

"  Cenco  "  Imprinted  White  Chinn  Plates. — On  these  white  china  plates 
"  Cenco  "  is  so  placed  and  so  printed  as  to  be  attractive  in  color  and  design,  and 
so  become  as  well  as  a  trade-mark  a  matter  of  adornment  or  decoration.  Rich- 
ard &  Co.  V.  U.  S.  (4  Ct.  Cust.  Appls.,  — ;  T.  D.  33533).— U.  S.  v.  Bernard,  Judae 
&  Co.     (Ct.  Cust.  Appls.),  T.  D.  33841;  (G.  A.  Ab.  33187)  T.  D.  33660  reversed. 

Decorated  China.— An  article  of  chinaware  that  has  had  designs  etched 
upon  it  with  acid  by  means  of  a  stencil  and  to  which  must  be  applied  gold  in 
order  to  complete  the  decoration  should  be  classified  as  decorated  china  under 
the  provisions  of  paragraph  93.— T.  D.  33693  (G.  A.  7488). 

Clock  Cases. — China  clock  cases,  whether  imported  separately  or  contain- 
ing clock  movements,  and  whether  they  are  of  more  or  of  less  value  than  the 
movements,  are  dutiable  as  "  clock  cases  "  under  paragraph  93  at  60  per  cent 
ad  valorem;  and  the  metal  movements  or  works  are  separately  dutiable  under 
paragraph  192  as  "  parts  of  clocks."— T.  D.  31086  (G.  A.  7126). 

Crucibles. 

Earthenware  or  Stoneware  Crucibles. — In  the  tai-ifE  act  of  1897  crucibles 
were  provided  for  in  paragraph  94  without  qualifying  words,  while  in  the  law 
of  1909  "  earthenware  or  stoneware  crucibles  "  are  expressly  provided  for  in 
paragraph  92.  This  significant  change  clearly  indicates  the  purpose  of  Congress 
to  confine  the  provision  in  paragraph  92  to  such  crucibles  as  are  made  of  earth- 


124  DIGEST   OF   CUSTOMS   DECISIONS. 

finvare  or  stonowaro,  leaving  all  othor  (MMU-ibles  to  he  classified  under  some 
appropriate  provision  of  the  law. 

PoRCKLAiN  Crvcibi.ks. — roroolain  crucihlos  are  dutiahlo  under  paragraph  94 
of  the  tariff  act  of  1009  as  porcelain.— T.  D.  31493  (G.  A.  7204). 

Entireties. — An  inijiortation  of  china  cups  and  saucers,  the  cups  heing 
decorated  and  the  saucers  plain,  was  assessed  as  entireties  under  paragraph  93. 
It  was  claimed  that  the  saucers  should  have  been  asseessd  as  i)lain  white  china. 
Protest  overruled.— Ab.  33335  (T.  D.  33695). 

Insulators  for  Spark  Plugs. — There  appears  to  be  no  real  conflict  between 
the  record  in  the  Kraemer  case,  Abstract  30481  (T.  D.  32943),  and  the  testi- 
mony in  U.  S.  v.  Morris  European  vSc  American  Express  Co.  (1  Ct.  Cust.  Appls., 
300;  T.  D.  31356).  The  sample  in  the  present  case  was  stipulated  as  the  same 
with  that  in  the  two  named  ca.ses.  Proof  that  an  article  is  talc  does  not  dis- 
prove the  collector's  return  that  the  article  is  porcelain ;  and  no  satisfactory 
disproof  of  return  in  this  case  having  been  made,  its  correctness  stands  unim- 
peached.— Herz  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35192;  (G.  A.  Ab.  35775)  T.  D. 
34521   aflirnied. 

Porcelain  and  Earthenware  Crucibles. — Porcelain  is  a  highly  finished 
translucent  pottery,  usually  glazed,  while  earthenware  is  a  cruder  and  inferior 
product.  They  are  both  earthenware,  it  is  true,  but  the  statute  distinguishes 
them,  and  under  the  statute  these  crucibles  of  porcelain  are  not  earthenware. 
They  were  dutiable  under  paragraph  94. — Sargent  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  33880;  (G.  A.  Ab.  31833)  T.  D.  33304  affirmed. 
Pyrometer  Tubes. 

Marquaedt-Masse. — The  importer  claims  the  merchandise  is  made  of  Mar- 
quardt-Masse.  This  term  is  not  in  common  use  and  no  authority  is  given 
that  sheds  any  light  on  the  question  of  what  Marquardt-Masse  is,  of  what  it 
is  composed,  or  how  made.  The  record  shows  no  chemical  analysis  of  the 
tubes  in  controversy. 

The  importer's  contention  is  that  the  tubes  were  not  dutiable  under  para- 
graph 94,  but  paragraph  95.  The  burden  is  on  him  of  establishing  both  these 
claims.  Under  the  evidence  if  it  were  assumed  the  first  contention  is  sound 
there  is  no  proof  of  the  otlier. — Stegemann,  jr.,  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  34935;  (G.  A.  Ab.  34606)  T.  D.  34127  aflirmed. 

Porcelain  Pyrometer  Tubes. — One  witness  testified  that  the  articles  are 
porcelain  pyrometer  tubes,  and  a  previous  decision  of  the  board  upon  the  rate 
of  assessment  was  submitted  at  the  hearing.  The  record  in  the  former  case 
was  not  put  in  evidence.  No  other  witness  was  examined,  and  no  sample  of 
the  merchandise  was  introduced  in  evidence  or  retained  by  the  appraiser. 
There  was  a  failure  to  sustain  the  protest,  and  the  collector's  assessment 
must  stand  as  correct.  U.  S.  v.  Herrmann  (145  Fed.,  843)  and  Vandegrift  v. 
U.  S.  (3  .Ct.  Cust.  Appls.,  219;  T.  D.  32535)  distinguished.— U.  S.  v.  Eytinge  & 
Co.  (Ct.  Cust.  Appls.),  T.  D.  33486;  (G.  A.  Ab.  31312)  T.  D.  33194  reversed. 

Spark-Plug  Porcelains,  which  were  assessed  for  duty  as  plain  white  porce- 
lain under  jtaragraph  94,  are  claimed  to  be  dutiable  under  paragraph  141, 
which  provides  for  automobiles  and  finished  parts  thereof. 

The  testimony  shows  that  the  articles  in  question  are  not  finished  parts  of  an 
automobile,  but  that  it  requires  the  addition  to  them  of  five  or  six  pieces  to 
make  an  automobile  .spark  plug.  Protest  overruled. — Ab.  25661  (T.  D.  31624). 
Printed  Spark  Plugs. 

"  Enamel  "  Defined. — "  Enameled  "  as  employed  in  paragraph  94  has  tlie 
limited  meaning  whicli  it  appears  always  to  have  borne  in  ceramics ;  that  is 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       125 

to  say,  an  opaque  or  colored  seniivitrified  coating  applied  to  the  surface  of  pot- 
tery either  as  a  decoration  or  for  a  utilitarian  purpose. 

Enameled  and  Printed  Spabk  Plugs. — The  merchandise  of  the  importation 
could  be  classed  as  enameled  only  by  an  expert,  for  the  true  nature  of  its 
finish  is  unapparent  to  the  eye  of  a  layman.  However,  the  contention  is  made 
that  the  merchandise  is  "  printed  china."  The  testimony  to  the  efCect  that  the 
word  "  Rajah,"  appearing  on  the  goods,  was  put  there  to  protect  a  registered 
trade-mark,  or  that  the  word  "  Rajah  "  was  a  trade-mark  at  all,  is  too  weak, 
vague,  and  uncertain  to  overcome  the  presumption  of  correctness  attaching  to 
the  collector's  decision.  The  spark  plugs  were  properly  held  dutiable  as 
"printed  china."— Richard  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32469; 
(G.  A.  Ab.  26244)  T.  D.  31804  affirmed. 

"Rajah"  Porcelain  Spark  Plugs. — Neither  the  tariff  act  nor  the  trade- 
mark statute  contains  any  express  provision  according  to  which  the  employ- 
ment of  "  Rajah  "  printed  on  a  porcelain  spark  plug  can  be  taken  to  fix  an 
exemption  in  favor  of  such  a  ware  as  against  similar  ware  printed  with  similar 
names  in  common  use.  The  spark  plugs  are  dutiable  as  assessed  under  para- 
graph 93.— Richard  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33533;  (G.  A.  Ab. 
30328)  T.  D.  32905  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

White  Porcelain  Bottle  Stoppers,  upon  which  are  printed  the  name,  mono- 
gram, and  place  of  business  of  the  user,  etc.,  are  dutiable  at  the  rate  of 
55  per  cent  ad  valorem  under  paragraph  95  as  being  "  plain  white  and  without 
superadded  ornamentation  of  any  kind,"  and  not  at  60  per  cent  ad  valorem, 
under  the  same  paragraph,  as  "  printed  *  *  *  qj-  otherwise  decorated  or 
ornamented  in  any  manner,"  within  the  meaning  of  said  paragraph.  U.  S.  v. 
Borgfeldt  (suit  2757),  decided  January  6,  1900.  in  the  circuit  for  the  southern 
district  of  New  York  by  Wheeler,  J.  (T.  D.  21991),  and  Koscherack  v.  U.  S. 
(98  Fed.  Rep.,  596),  followed.  In  re  Borgfeldt  (G.  A.  4073)  affirmed.— T.  D. 
22081  (G.  A.  4675). 

Brown  China. — White  china  does  not  become  decorated  merely  by  adding  a 
color  for  utilitarian  purposes;  and  cooking  and  serving  dishes  which  are  white, 
with  the  exception  of  an  irregular  brown  coloring  on  the  sloping  imdersides, 
put  on  to  conceal  smoke  and  finger  marks,  are  dutiable  under  paragraph  95,  as 
"  china  *  *  *  uot  ornamented  or  decorated,"  and  not  under  paragraph  95 
as  "china  *  *  *  decorated."— Thurnauer  v.  U.  S.  (C.  C.  A.),  T.  D.  28689; 
T.  D.  27857  (C.  C.)  reversed;  Ab.  6309  (T.  D.  26338)  affirmed. 

China  Clock  Cases  decorated  or  ornamented  in  any  manner,  whether  im- 
ported separately  or  containing  ordinary  metal  clock  movements,  are  dutiable 
under  paragraph  95  at  60  per  cent  ad  valorem,  and  the  metal  movements  or 
works  of  such  clocks  are  separately  dutiable  as  parts  of  clocks  not  otherwise 
provided  for  at  40  per  cent  ad  valorem  under  paragraph  191.— T.  D.  20103 
(G.  A.  4279). 

Decorated  China  Lamps. — Paragraph  95  embraces  within  its  provisions 
only  such  articles  as  are  composed  wholly  of  china,  porcelain,  parian,  bisque, 
tarthen,  stone,  or  crockery  ware.  All  articles  composed  in  chief  value  of  these 
materials,  not  otherwise  specially  provided  for,  are  embraced  within  the  pro- 
visions of  paragraph  96. 

Where  an  article  composed  of  china  has  in  it  an  insignificant  quantity  of 
some  other  material  that  material  may  be  treated  as  negligible  when  it  does  not 
perform  an  essential  function  in  the  construction  of  the  article;  but  where  the 
article  in  question  could  not  be  fashioned  into  the  form  in  which  it  is  im- 


126  DIGEST   OF   CUSTOMS   DECISIONS. 

ported  without  the  use  of  the  other  material  then  it  must  be  regarded  in  fixing 
the  classification. 

White  china  lamps  of  elaborate  and  ornamental  designs,  the  various  parts  of 
which  designs  were  molded  separately  and  assembled  in  the  clay  before  the  com- 
pleted articles  were  fireil,  held  to  come  within  the  meaning  of  the  words  "  other- 
wise decorated  or  ornamentetl  "  as  used  in  paragraph  96. — T.  D.  29305  (G.  A. 
6820). 

Metal  and  China  Vases. — Articles  consisting  of  decorate<l  china  vases  at- 
tached to  so-called  rose  trees  of  bronze,  the  latter  being  not  only  the  com- 
ponent of  chief  value  but  the  more  significant  feature,  are  not  "  decorated  or 
ornamented  "  china  vases  within  the  meaning  of  paragraph  95.  but  are  dutiable 
as  manufactures  of  metal,  not  specially  provid«l  for,  under  paragraph  193. — 
T.  D.  29183   (G.  A.  6793). 

Decorated  China  Vases,  Bronze  Mounted.— Decorated  china  vases  fitted 
with  bronze  mountings  are  dutiable  at  60  per  cent  ad  valorem  under  para- 
graph 95  and  not  at  45  per  cent  ad  valorem  under  paragraph  193  as  articles 
composed  wholly  or  in  part  of  metal,  regardless  of  the  respective  values  of 
either  component  material.  Gallenkauip  v.  Rachraan  (147  Fed.  Rep.,  769;  T.  D. 
27090),  reversing  G.  A.  5922  (T.  D.  2G034),  followed.— T.  D.  27870  (G.  A.  6530). 

Decorated  Plates. — Porcelain  table  plates,  or  other  chinaware  primarily 
designed  for  useful  purposes,  although  painted  or  decorated  by  an  American 
artist  residing  temporarily  abroad,  are  dutiable  as  decorated  chinaware  under 
paragraph  95  at  the  rate  of  60  per  cent  ad  valorem  and  are  not  entitled  to  free 
entry  under  paragraph  703  of  the  free  list.— T.  D.  2.5536  (G.  A.  5774). 

Magnesia  Articles  of  the  Character  of  Bisque  and  Other  Earthenware. — 
Bisque  rings,  insusceptible  to  decoration  and  de.sigued  for  incandescent  burners 
were  not  dutiable  as  bisque  under  section  96,  but  under  section  6,  as  an  un- 
enumerated  manufacture.  Schoenmann  t\  U.  S.  (119  Fed.  Rep.,  584)  followed. — 
Fensterer  &  Ruhe  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31110;  (G.  A.  Ab.  21678) 
T.  D.  29946  reversed. 

Paintings  in  3Iineral  Colors. — Paintings  in  mineral  colors  on  china  and 
porcelain,  fixed  by  firing,  are  not  paintings  in  oil  or  water  colors  and  are  not 
subject  to  benefit,  as  such,  by  virtue  of  a  reciprocal  agreement  between  the 
United  States  and  a  foreign  country  under  section  7.  They  are  dutiable  at 
60  per  cent  ad  valorem  under  paragraph  95  and  not  at  20  per  cent  under  para- 
graph 454.  Hour  et  al.  v.  U.  S.  (91  Fed.  Rep.,  533)  cited  and  followed.— T.  D. 
25761   (G.  A.  5842). 

Spark  Plugs. — A  substance  made  of  waste  nielilite  or  lava  that  has  been 
pulverized,  and  after  an  addition  made  of  oxide  of  magnesia  and  alkalies  has 
been  moldetl  in  the  fashion  of  porcelain  and  then  fired,  was  for  dutiable  pur- 
poses properly  within  paragraph  96 ;  and  from  the  evidence  submitted  and  from 
an  inspection  of  the  substance  itself,  it  appearing  to  be  susceptible  of  decoration, 
it  was  rightly  assessed  by  the  collector  under  paragraph  96. — U.  S.  r.  Morris 
European  &  American  Express  Co.  (Ct.  Cust.  Appls.),  T.  D.  31356;  (G.  A.  Ab. 
23261)   T.  D.  30601  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

China  Placques,  Painted. — Free-hand  paintings  on  placques,  painted  with 
mineral  colors,  and  subjected  to  a  process  of  firing,  which  sets  and  changes 
the  colors,  are  dutiable  under  paragraph  85  and  not  free  as  paintings. — Altmau 
&  Co.  V.  U.  S.  (71  Fed.  Rep.,  393),  affirming  T.  D.  15863  (G.  A.  2963). 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       127 

Decorated  Porcelain  Panels. — Flat  rectangular  porcelain  panels  decorated 
by  means  of  paints  known  as  mineral  colors  as  distinguished  from  oil  and 
water  colors,  and  completed  by  firing,  are  dutiable  under  paragraph  85  and 
are  not  free  as  paintings  in  oil  or  water  colors.— Bour  v.  U.  S.  (C.  C. ),  91  Fed. 
Rep.,  533. 

Furniture  of  Wood  and  China. — Home  furniture  of  wood  and  decorated 
L'hina,  the  latter  the  component  of  chief  value,  dutiable  at  the  rate  provided 
for  decorated  china.— T.  D.  18412  (G.  A.  3969)  ;  G.  A.  1647  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Artificial  Flowers  of  Porcelain  or  China. — Ornaments  made  of  porcelain, 
designed  for  use  as  shades  for  fairy  lamps  or  parts  of  candlesticks,  and  formed 
to  resemble  large  fuli-blown  roses,  are  dutiable  as  decorated  china  and  not 
as  artificial  flowers.— T.  D.  12681.  (G.  A.  1330). 

Bisque  Figures  of  babies  or  children  dutiable  as  ornaments  and  not  as 
toys.— T.  D.  14684  (G.  A.  2406). 

China  Balls  for  Sign  AVork  dutiable  as  plain  white  china  or  earthenware 
and  not  as  toy  marbles.— T.  D.  15147  (G.  A.  2673). 

Wall  or  Mantel  Clocks  with  movements  of  metal  and  cases  of  decorated 
china,  the  decorated  china  chief  value,  are  dutiable  as  decorated  china  and 
not  as  chronometers  nor  as  watches. — T.  D.  15978   (G.  A.  3002). 

81.  Earthy  or  mineral  substances  wholly  or  partially  manufactured 
and  articles  and  wares  composed  wholly  or  in  chief  value  of  earthy  or 
mineral  substances,  not  specially  provided  for  in  this  section,  whether 
susceptible  of  decoration  or  not,  if  not  decorated  in  any  manner,  20  per 
centum  ad  valorem ;  if  decorated,  25  per  centum  ad  valorem ;  unmanufac- 
1913  tured  carbon,  not  specially  provided  for  in  this  section,  15  per  centum  ad 
valorem ;  electrodes  for  electric  furnaces,  electrolytic  and  battery  pur- 
poses, brushes,  plates,  and  disks,  all  the  foregoing  composed  wholly  or 
in  chief  value  of  carbon,  25  per  centum  ad  valorem ;  manufactures  of 
carbon  not  specially  provided  for  in  this  section,  20  per  centum  ad 
valorem. 

95.  Articles  and  wares  composed  wholly  or  in  chief  value  of  earthy 
or  mineral  substances,  not  specially  provided  for  in  this  section,  whether 
susceptible  of  decoration  or  not,  if  not  decorated  in  any  manner,  35  per 
1909  centum  ad  valorem;  if  decorated,  45  per  centum  ad  valorem;  carbon,  not 
specially  provided  for  in  this  section,  20  per  centum  ad  valorem ;  elec- 
trodes, brushes,  plates,  and  disks,  all  the  foregoing  composed  wholly  or  in 
chief  value  of  carbon,  30  per  centum  ad  valorem. 

97.  Articles  and  wares  composed  wholly  or  in  chief  value  of  earthy  or 
--q_    mineral  substances,  or  carbon,  not  specially  provided  for  in  this  Act,  if 
not  decorated  in  any  manner,  35  per  centum  ad  valorem ;  if  decorated, 
45  per  centum  ad  valorem. 

86.  All  articles  composed  of  earthen  or  mineral   substances.     *     *     * 
1894    not  specially  provided  for  in  this  Act,  if  decorated  in  any  manuer,  40  per 
centum  ad  valorem ;  if  not  decorated,  30  per  centum  ad  valorem. 

1890         (No  corresponding  paragraph.) 
1883 


95.  All  nondutiable  crude  minerals,  but  which  have  been  advanced  in 
value  or  condition  by  refining  or  grinding,  or  by  other  process  of  manu- 
facture, not  specially  enumerated  or  provided  for  in  this  Act,  10  per 
centum  ad  valorem. 


DECISIONS  UNDER  ACT  OF  1913. 

Conduits  of  Clay  and  Carborundum. ^So-called  conduits  consisting  of 
pipes  or  tubes  and  angles  made  of  fire  clay  and  carborundum  and  used  in  the 
construction  of  ovens  for  baking  chinaware  dutiable  under  paragraph  81  as 


128  DIGEST  OF  CUSTOMS  DECISIONS. 

articles  composed  of  earthy  or  mineral  substance  not  specially  provided  for, 
whether  in  chief  value  of  clay  or  carborundum,  at  the  rate  of  20  per  cent  ad 
valorem,  if  not  decorated.— Dept.  Order  (T.  D.  3649S). 

Brick  Rubble. — Ordinary  clay,  burnt,  ground,  and  passed  throujih  a  screen, 
used  for  tennis  courts,  is  not  classifiable  at  50  cents  per  ton  as  clay  or  earth 
unwroufjht  or  unmanufactured  or  as  wrought  or  manufactured  at  $1  per  ton 
under  paragraph  TO,  but  is  dutiable  as  an  earthy  or  mineral  substance  wholly 
or  partially  manufactured,  at  20  per  cent  ad  valorem  under  paragraph  81. 
Paragraph  76  is  not  intended  to  apply  to  articles  manufactured  from  clay,  but 
only  to  clay  manufactured  or  unmanufactured. — T.  D,  35915  (G.  A.  7820). 

Carbosolite  dutiable  as  an  article  composed  in  chief  value  of  earthy  or 
mineral  substance  at  the  rate  of  20  per  cent  ad  valorem  under  paragraph  81. — 
Dept.  Order  (T.  D.  34885). 

Crushed  Stone. — The  tariff  act  of  1913.  by  the  all-embracing  language  of 
paragraph  81,  changes  the  classification  of  earthy  or  mineral  substances  that 
are  not  specially  provided  for.  Stone  that  has  been  crushed  and  screened,  here- 
tofore dutiable  as  a  nonenumerated  manufactured  article,  is,  under  paragraph 
81,  dutiable  as  earthy  or  mineral  substances,  wholly  or  partially  manufac- 
tured. C.  D.  Jackson  &  Co.'s  case,  G.  A.  7714  (T.  D.  35331),  cited  and  fol- 
lowed.—T.  D.  35723   (G.  A.  7779). 

Stone  crushed  in  a  machine  especially  designed  for  that  purpose,  separated 
by  screening  into  various  sizes,  crushed  and  screened  to  render  it  especially 
adapted  to  concrete  work  and  road  making,  is  a  mineral  substance  wholly  or 
partially  manufactured  and  dutiable  as  such  under  paragraph  81. — T.  D.  36719 
(G.  A.  7970). 

Stone  crushed  in  a  machine  manufactured  expressly  for  that  purpose  and 
separated  into  sizes  through  screens  was  held  dutiable  as  a  nonenumerated 
manufactured  article  under  paragraph  385,  rather  than  free  of  duty  as  crude 
minerals  (par  549).  U.  S.  v.  Graser-Kothe  (164  Fed.,  205;  T.  D.  29240)  and 
Rossman  v.  U.  S.  (1  Ct.  Gust.  Appls.,  280;  T.  D.  31321)  followed.— Ab.  36304. 

Granite,  a  manufacture  of  marble  waste,  crushed  and  screened,  is  dutiable 
under  paragraph  81,  as  an  article  composed  of  earthy  or  mineral  substance, 
not  specially  provided  for. 

This  case  was  based  upon  the  tariff  law  of  1S97,  in  which  the  provision  relat- 
ing to  articles  composed  of  earthy  or  mineral  substances  was  restricted  by  the 
phrase  "whether  decorated  or  not";  and  this  phrase  had  been  held  to  exclude 
from  the  operation  of  the  paragraph  articles  not  susceptible  of  decoration. 
Rossman  v.  U.  S.  (1  Ct.  Gust.  Appls.,  280;  T.  D.  31321)  distinguished.— Jackson 
&  Co.  V.  U.  S.  (Ct  Cust  Appls.),  T.  D.  36142;  (G.  A.  7714)  T.  D.  35331  afl^rmed. 

Molybdenite,  classified  as  an  earthy  or  mineral  substance  under  paragraph 
81,  was  claimed  free  of  duty  as  a  crude  mineral  (par.  549).  Protest  over- 
ruled.- Ab.  37870. 

Whetstones. — English  blue  whetstones  and  Water  of  Ayr  whetstones  were 
held  properly  classified  as  articles  composed  of  earthy  or  mineral  substances 
under  paragraph  81.  U.  S.  v.  Johnson  (4  Ct.  Cust.  Appls.,  104;  T.  D.  33375) 
followed.— Ab.  36338  (T.  D.  34742). 

DECISIONS   UNDER  THE  ACT  OF  1909. 

Bath  Bricks  are  dutiable  under  paragraph  95  relating  to  "  articles  and 
wares  composed  *  *  *  of  earthy  or  mineral  substances,  *  *  *  whether 
susceptible  of  decoration  or  not,"  rather  than  as  unenumerated  manufactures 
under  paragraph  480,— T.  D.  30752   (G.  A.  7055). 


SCHEDULE  B EAKTHS,  EARTHENWARE,  AND  GLASSWARE.       129 

Battery  Rods  of  Carbon. — The  rods  of  the  importation,  wtien  fitted  witli 
brass  caps,  make  poles  of  a  galvanic  battery  of  a  Ivind,  tliougli  not  completed 
poles.  Reviewing  the  legislative  history  of  paragraph  95,  and  the  construc- 
tion it  has  received  by  the  courts,  the  intention  is  manifest  that  articles  like 
those  described  are  not  subject  to  the  duties  imposed  by  that  paragraph  upon 
articles  and  wares  composed  of  earthy  or  mineral  substances.  The  merchan- 
dise is  a  manufacture  of  carbon  and  is  classifiable  and  dutiable  as  a  non- 
enumerated  manufacture  under  paragraph  480. — Stegemann  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  33197;   (G.  A.  Ab.  28757)  T.  D.  32584  reversed. 

Ground  Gas  Retort  Carbon. — Ground  gas  retort  carbon  is  dutiable  as  a  non- 
enumerated  manufactured  article  under  the  provisions  of  section  6. — T.  D. 
28252    (G.   A.   6623). 

Exhausters    and   Pumps    of   Earthenware    and    metal,    earthenware    chief 
value,  were  held  dutiable  at  35  per  cent  under  paragraph  95. — Ab.  31880  (T.  D. 
33325). 
Glazing  Stones. 

"  Composed  of." — "  Composed,"  in  paragraph  95,  does  not  imply  that  an 
article  to  be  "  composed "  must  be  made  of  more  than  one  substance ;  an 
article  may  be  composed  of  a  single  substance. 

"  Mineral  Substances." — Nor  does  the  phrase  "  mineral  substances  "  in  the 
same  paragraph  mean  substances  in  the  plural,  to  the  exclusion  of  substance 
in  the  singular.  The  solid  flint  glazing  stones  of  the  importation  are  dutiable 
under  that  paragraph  as  articles  or  wares  composed  wholly  or  in  chief  value 
of  earthy  or  mineral  substances.  Salomon  v.  U.  S.  (T.  D.  31635).— U.  S.  v. 
Tamm  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  32173;  (G.  A.  7235)  T.  D.  31705  reversed. 

Ground  Cornwall  Stone,  classified  as  an  article  composed  of  mineral  sub- 
stances under  paragraph  95,  was  held  dutiable  as  a  nonenunierated  manufac- 
tured article  (par.  480).— Ab.  26148  (T.  D.  31774). 

Ground  Flint,  Cornwall  stone,  and  feldspar  classified  under  paragraph  95, 
relating  to  articles  composed  of  mineral  substances,  were  held  dutiable  as 
nonenumerated  manufactures  (par.  480).— Ab.  26188  (T.  D.  31774). 

Ground  Quartz  and  Ground  Feldspar,  classified  as  articles  of  mineral  sub- 
stances under  paragraph  95,  were  held  dutiable  as  nonenumerated  manufac- 
tured articles  (par.  480).— Ab.  26123  (T.  D.  31757). 

Kohlenstifte  and  Plumbago  Crucibles,  assessed  as  articles  of  earthy  or 
mineral  substances  under  paragraph  95,  were  held  dutiable  under  the  provision 
in  the  sa  meparagraph  for  carbon  not  specially  provided  for. — Ab.  28757  (T.  D. 
32584). 

Magnesia  Rings. — Reviewing  the  pertinent  clauses  of  the  former  aud  of  the 
present  law,  there  appears  no  reason  to  hold  the  new  law  necessitates  a  new 
ruling  as  to  the  dutiable  value  of  magnesia  rings  used  for  holding  in  place  the 
incandescent  mantles  of  gas  burners ;  they  were  properly  held  dutiable  at  35 
per  cent  ad  valorem  under  paragraph  95,  as  articles  composed  wholly  or  in 
chief  value  of  earthy  or  mineral  substances,  not  specially  provided  for  and  not 
decorated,  whether  susceptible  of  decoration  or  not.  Fensterer  &  Ruhe  v.  U.  S. 
(1  Ct.  Cust.  Appls.,  93).— U.  S.  V.  Fensterer  &  Ruhe  (Ct.  Cust.  Appls.),  T.  D. 
32094;  (G.  A.  Ab.  24819)  T.  D  31300  affirmed. 

Morganite  Brushes. — There  appears  to  be  no  valid  reason  to  hold  that  a 
brush  made  of  compressed  gas-i*etort  carbon  is  within  the  terms  of  the  para- 
graph, and  that  a  brush  made  of  prepared  graphite  is  not.  It  occurs  to  us 
that  the  provision  in  question  was  intended  by  Congress  to  embrace  all  brushes 

60690°— 18— VOL  1 9 


130  DIGEST   OF   CUSTOMS   DECISIONS. 

for  electrical  purposes  made  of  any  of  the  known  varieties  or  forms  of  carbon, 
and  as  graphite  or  plumhago  is  a  species  of  carlion  we  hold  the  merchandise 
dutiable  under  paragraph  95.— Ab.  23255  (T.  D.  30601). 
Nikol  Prisms. 

Rock  Ckystal. — Rock  crystal  is  a  colorless  or  nearly  colorless  transparent 
quartz,  and  quartz  is  not  a  carbonate  of  calcium  but  a  dioxide  of  silicon. 

NiKOLS  OR  NicoL  Prisms. — The  importations  of  nikols  or  Nicol  prisms  are 
manufactured  from  the  mineral  substance  known  as  carbonate  of  calcium,  and, 
as  articles  or  wares  of  that  class  are  not  otherwise  provided  for,  these  are 
dutiable  at  35  per  cent  ad  valorem  under  the  provisions  of  paragraph  95. — 
U.  S.  V.  Bausch  &  Lomb  Optical  Co.  (Ct.  Cust.  Apps.),  T.  D.  34942;  (G.  A. 
Ab.  35307)  T.  D.  34355  affirmed. 

Rubbing  or  Scouring  liricks. — The  word  "  brick."  other  than  fire  brick, 
relates  to  brick  used  for  structural  or  kindred  purposes,  and  does  not  apply 
to  all  articles  in  which  the  word  occurs  as  a  designation. 

The  importation  is  a  stone,  in  brick  shape  it  is  true,  but  it  is  used  in  water 
in  the  process  of  rubbing,  .scouring,  and  cleaning  marble,  tlms  disintegrating 
in  its  use.  It  was  properly  assessed  as  an  article  or  ware  composed  wholly  or 
in  chief  value  of  earthy  or  mineral  substances  not  specially  provided  for,  not 
decorated,  under  paragraph  95. — Waddell  &  Co.  v.  U.  S.  (Ct.  Cu.st.  Appls.), 
T.  D.  34098;  (G.  A.  Ab.  33157)  T.  D.  33660  affirmed. 

Sapphires   as    Bearings   for   Meters. The   goods  are  known   as   precious 

stones.  They  fall  within  the  specific  terms  of  paragraph  95,  as  "  articles  com- 
posed of  earthy  or  mineral  substances,"  and  they  are  not  to  be  excluded  from 
the  operation  of  that  paragraph  by  the  rule  of  ejusdem  generis.— U.  S.  r. 
General  Electric  Co.;  General  Electric  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
33494;  (G.  A.  7402)  T.  D.  32957  reversed. 
Sapphire  Bearings  for  Electrical  Instruments. 

.Jewels  for  Instruments  Other  than  Watches  or  Clocks. — Bearings  for 
instruments  of  precision  other  than  watches  or  clocks,  made  of  sapphires  or 
other  precious  stones,  are  dutiable  at  20  per  cent  ad  valorem  under  paragragh 
480,  as  unenumerated  manufactured  articles,  and  not  at  10  per  cent  ad  valorem 
under  paragraph  192  or  449  as  jewels  for  watches  and  clocks,  or  as  precious 
stones,  respectively,  nor  are  they  dutiable  as  articles  composed  of  mineral  sub- 
stances under  paragraph  95,  or  as  semiprecious  stones  under  paragraph  112. 

Simh-itude. — Where  the  clear  and  unmistakable  intent  of  Congress  is  to  pro- 
vide for  a  group  of  articles  designed  solely  for  a  particular  use  and  to  exclude 
from  that  provision  all  other  articles  of  the  same  class  identical  as  to  material 
but  differing  in  their  use,  the  similitude  clause  will  not  be  applied  in  cases 
where  its  operation  would  deprive  that  intendment  of  its  full  force  and  effect. 

Importations  by  Parcels  Post. — The  Board  of  General  Appraisers  has  juris- 
diction of  protests  filed  against  the  collector's  decision  as  to  the  rate  and  amount 
of  duties  assessed  upon  merchandise  imported  by  mail  from  foreign  countries 
parties  to  parcel.s-post  treaties  with  the  United  States. — T.  D.  31519  (G.  A. 
72C9). 

Seger  Cones. — These  articles  are  used  as  a  rough  test  of  the  temperature  of 
ovens,  and  take  their  name  from  the  man  who  invented  them.  The  proof  does 
not  sustain  the  importer's  contention  that  the  articles  are  dutiable  under  para- 
graph 92.  On  the  other  point  raised  the  board  predicated  its  decision  upon  an 
earlier  decision.  The  record  of  this  former  case  was  not  before  this  court, 
and  the  record  here  supports  beyond  serious  question  the  decision  of  the  col- 
lector that  the  mercluuuli.se  Is  properly  dutiable  as  articles  of  earthy  or  mineral 


SCHEDULE  B EAKTHS,  EARTHENWARE,  AND  GLASSWARE.       131 

substances.— U.  S.  v.  Eimer  &  Amend  (Ct.  Cust.  Appls.),  T.  D.  33886;  (G.  A, 
Ab.  33190)  T.  D.  33660  reversed. 

Silica  Ware. — Articles  composed  of  fused  silica  are  dutiable  under  paragraph 
95  as  articles  composed  wholly  or  in  chief  value  of  a  mineral  substance,  and 
not  under  paragraph  480  as  enumerated  manufactured  articles.  G.  A.  6933 
(T.  D.  30036)  distinguished.— T.  D.  30708  (G.  A.  7040). 

Soapstone  Paper  Weights  held  dutiable  as  manufactures  of  mineral  sub- 
stances under  paragraph  95.— Ab.  31367  (T.  D.  33217). 

Tain  O'Shanter  Stones  for  Polishing.— The  merchandise,  it  is  conceded, 
is  like  that  considered  in  Waddell  &  Co.  v.  U.  S.  (3  Ct.  Cust.  Appls.,  406; 
T.  D.  32989).  The  uncertainty  in  the  evidence  in  the  preseut  case  as  to  just 
how  these  stones  were  produced  makes  strongly  against  the  contention  that 
they  are  waste,  and  this  evidence  does  not  differentiate  this  merchandise  from 
that  in  the  former  case  so  as  to  warrant  a  diiferent  classification. — Waddell  & 
Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  .34323;  (G.  A.  Ab.  33348)  T.  D.  33695 
affirmed. 

The  stones  of  the  importation  do  not  appear  to  be  in  the  condition  in  which 
they  were  quarried ;  rather  their  shape  and  size  appear  as  the  result  of  labor 
and  design  for  a  particular  use,  namely,  as  polishers.  They  were  properly 
assessed  as  marble  polishers  composed  of  a  mineral  substance  under  para- 
graph 95.— Waddell  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  329S9;  (G.  A.  Ab. 
29022)  T.  D.  32655  affirmed. 

Water  of  Ayr  Whetstones. — The  stone  is  smooth,  and  its  chief  use  is  to 
smooth  the  rough  surfaces  of  engraved  rollers.  It  was  dutiable  as  an  article 
of  earthy  or  mineral  substance  under  paragraph  95.  Waddell  &  Co.  v.  U.  S.  (3 
Ct.  Cust.  Appls.,  406;  T.  D.  32989)  ;  Manufacturers'  Paper  Co.  v.  U.  S.  (3  Ct. 
Cust.  Appls.,  72;  T.  D.  32353)  ;  U.  S.  v.  Tamm  (2  Ct.  Cust.  Appls.,  425;  T.  D. 
32173).— U.  S.  1'.  Johnson  &  Co.,  Johnson  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
3C375;  (G.  A.  Ab.  30677)  T.  D.  32997  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Artificial  Teeth,  composed  of  mineral  substances,  are  dutiable  under  section 
6,  as  unenumerated  manufactured  articles  and  not  under  paragraph  97.  Sykes 
V.  U.  S.  (not  reported)  followed;  G.  A.  4671  overnded.— T.  D.  24027  (G.  A. 
5218). 

Flint  Polishing  Stones  are  dutiable  at  the  rate  of  20  per  cent  ad  valorem 
under   the   provisions  of   section   6,   as   unenumerated   manufactured   articles. 
Flint  is  not  a  species  of  agate  and  is  not  dutiable  under  paragraph  115.     G.  A. 
5233  (T.  D.  24071)  cited  and  followed.— T.  D.  26603  (G.  A.  6106). 
Granite  or  Terrazzo. 

Chips  of  Marble,  Ckushed  and  Screened. — Marble  chips,  known  as  marble 
waste,  that  have  been  crushed  and  screened,  being  thereby  advanced  in  value 
and  taking  another  name  as  well,  are  not  crude  mineral  but  manufactured 
articles.  It  was  not  entitled  to  free  entry  and  was  dutiable  under  section  6. — 
Rossman  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31321;  (G.  A.  6879)  T.  D.  29613 
affirmed. 

Crushed  Marble. — So-called  granito  or  terrazzo,  consisting  of  the  waste  from 
marble  quarries  crushed  in  a  machine  and  sifted  or  sorted  into  various  sizes,  is 
subject  to  classification  under  section  6,  rather  than  under  paragraph  463  as 
waste,  or  paragraph  614  as  "  minerals,  crude,  or  not  advanced  in  value  or  con- 
dition by  refining  or  grinding  or  other  process  of  manufacture." — U.  S.  v. 
Graser-Rothe  (C.  C),  T.  D.  29240;  (G.  A.  6631)  T.  D.  28289  reversed. 


132  DIGEST   OF   CUSTOMS   DECISIONS. 

Magnesia  Articles. — Magnesia  articles  not  susceptible  of  decoration  are 
not  dutiable  under  paragraph  97  relating  to  earthen  or  mineral  substances, 
"  not  decorated  "  ;  nor  are  they  "  earthenware  "  within  the  meaning  of  that  terra 
as  used  in  the  tariff.  They  are  dutiable  as  unenunierated  manufactured  articles 
under  section  G.— Crawford  v.  U.  S.  (C.  C),  T.  D.  28539;  Ab.  13004  reversed. 
Magnesia  Rings. 

Bisque. — So-called  magnesia  rings,  used  as  part  of  gaslight  burners,  held 
upon  the  evidence  to  be  bi.sque,  and  hence  dutiable  under  the  specific  provisions 
of  paragraph  96.  Previous  decisions  of  the  board  and  the  courts  reviewed, 
and  Crawford  v.  United  States  (T.  D.  28539)  distinguished  upon  the  facts. — 
T.  D.  29512   (G.  A.  6859). 

Marble  Polishers. — Variously  shaped  articles  of  honestone  w'ith  one  smooth 
surface  designed  and  adapted  for  use  in  the  series  of  processes  in  polishing 
marble,  and  not  suitable  for  sharpening  edge  or  sharp  tools,  are  not  entitled  to 
free  entry  as  hones  or  whetstones  under  paragraph  574,  but  are  properly 
dutiable  as  nonenumerated  manufactured  articles  under  the  provisions  of  sec- 
tion 6.— T.  D.  23986  (G.  A.  5204). 

Nonmetallic  Magnesium  Tips. — So-called  magnesium  tips  or  rods  used  for 
holding  incandescent  mantles  in  position  are  dutiable  as  unenumerated  manu- 
factured articles  under  section  6.  Paragraph  97  applies  only  to  articles  which 
are  susceptible  of  decoration.  Dingelstedt  v.  U.  S.  (91  Fed.  Rep.,  112)  cited 
and  followed.— T.  D.  24737  (G.  A.  5452). 

Sawed  Soapstone.— Small  pieces  of  soapstone,  cut  in  regular  sizes  and  used 
in  the  manufacture  of  gas  burners,  are  dutiable  as  unenumerated  manufactured 
articles  under  section  6,  not  being  "  lava,  unmanufactured,"  under  paragraph 
595,  nor  "  minerals,  crude,"  under  paragraph  614. 

It  is  a  "  manufacture,"  within  the  meaning  of  the  tarifl",  to  cut  soapstone 
into  blocks  of  the  right  sizes  for  being  finished  into  gas  tips. 

Inasmuch  as  paragraph  97,  relating  to  mineral  substances  "  not  decorated," 
and  "  if  decorated,"  does  not  include  articles  not  susceptible  of  decoration,  wares 
not  thus  susceptible  can  not  be  brought  under  that  paragraph  through  the  ap- 
plication of  the  similitude  clause  in  section  7. — Kirschberger  v.  U.  S.  (C.  C), 
T.  D.  29391 ;  Ab.  16033  reversed. 

Seger  Kegel. — The  merchandise  covered  by  these  protests  is  invoiced  as 
"  seger  kegel "  or  "  seger  cones,"  and  was  assessed  with  duty  at  the  rate  of  25 
per  cent  ad  valorem  under  paragraph  94.  Held  to  be  dutiable  at  20  per  cent 
under  section  6  as  an  unenumerated  manufactured  article. — Ab.  24826  (T.  D. 
31316). 

So-called  "  Thon  Kegel  "  or  "  Seger  Kegel,"  which  are  composed  of  clay  and 
chemicals,  have  not  been  baked  or  fired,  are  in  the  shape  of  cones  or  pyramids, 
and  are  used  in  ascertaining  temperatures  of  furnaces  or  kilns,  are  dutiable 
under  section  6,  as  unenumerated  manufactured  articles. 

Articles  of  clay  and  chemicals  which  have  not  been  baked  or  fired  are  not 
"earthenware"  within  the  meaning  of  paragraph  94. — T.  D.  29228  (G.  A. 
6795). 

Silica  Ware. — Articles  made  of  fused  silica,  without  admixture  or  combina- 
tion with  other  materials,  are  not  manufactures  of  "  glass  "  within  the  meaning 
of  paragraph  112,  nor  do  they  resemble  glass  to  the  extent  required  for  the  ap- 
plication of  the  similitude  clause,  but  are  dutiable  as  unenumerated  manu- 
factures under  section  6.— T.  D.  30036  (G.  A.  6933). 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       133 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Bathtubs  Composed  of  Artificial  Stone,  the  material  composed  of  a  mixture 
of  cement  and  fragments  of  marble,  is  dutiable  under  paragraph  86  as  com- 
posed of  earthen  or  mineral  substances  and  not  under  paragraph  84  as  earthen 
or  stone  ware,  nor  under  paragraph  85  as  decorated  ware. — T.  D.  18009  (G.  A. 
3853). 

Broken-Clay  Pipestenis  no  longer  suitable  for  smokers'  purposes  and  im- 
ported for  laboratory  use  is  earthenware  not  decorated  and  is  a  manufacture 
of  clay  dutiable  at  30  per  cent  and  not  as  clay.— T.  D.  17151  (G.  A.  3468). 

Metates,  curved  or  hollowed  stones  in  the  form  of  inclined  planes,  used  with 
a  pestle  for  grinding  maize,  are  articles  composed  of  mineral  substances  and 
are  not  dutiable  as  nonenumerated  articles  nor  free  as  stones. — T.  D.  15830 
(G.  A.  2930). 

Articles  of  Mineral  Substances. — The  phrase  "  all  articles  composed 
*  *  *  of  mineral  substances  "  must  be  construed,  by  reason  of  the  colloca- 
tion of  the  paragraph,  in  a  restricted  sense  as  applying  only  to  articles  composed 
of  mineral  substances  similar  to  those  enumerated  in  this  schedule.  87  Fed. 
Rep.,  190,  affirmed.  Dinglestedt  v.  U.  S. ;  U.  S.  v.  Dinglestedt ;  Same  v.  Reisen- 
ger  (C.  C.  A.),  91  Fed.  Rep.,  112. 

DECISIONS  UNDER  THE  ACT  OF  1890, 

Bookbinders'  Agate  Burnishers. — Cylindrical  pieces  of  agate,  bloodstone  or 
ironstone,  slightly  flattened,  some  unset  and  some  mounted  in  a  brass  ferrule 
attached  to  a  wooden  handle,  known  as  cut  tooth-polishing  stones  and 
burnishers,  used  by  bookbinders,  are  free  as  polishing  stones,  and  not  dutiable 
as  manufactures  of  metal,  nor  as  nonenumerated  manufactured  articles. — 
T.  D.  13795  (G.  A.  1989). 

Gypsum  Plates  for  use  to  transmit  light  in  the  polarizing  apparatus  of 
petrographical  microscopes  or  other  philosophical  instruments  are  nonenumer- 
ated manufactured  articles.— T.  D.  12383  (G.  A.  1155). 

Mineral  White,  a  fine  white  powder  composed  of  cornstarch  and  dehydrated 
calcium  sulphate,  is  dutiable  as  a  nonenumerated  article  and  not  under  para- 
graph 97  as  plaster  of  Paris.— T.  D.  13945  (G.  A.  2050), 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Asphaltum  Cells  for  electric  batteries  are  nonenumerated  articles. — T.  D. 
12244  (G.  A.  1058). 

Ground  Cornish  Stone  is  a  crude  mineral  advanced  in  value  or  condition. 
See  T.  D.  10647,  G.  A.  231.— T.  D.  11240  (G.  A.  599). 

82.  Gas  retorts,  10  per  centum  ad  valorem ;  lava  tips  for  burners,  15 
per  centum  ad  valorem ;  carbons  for  electric  lighting,  wholly  or  partly 
finished,  made  entirely  from  petroleum  coke,  15  cents  per  hundred  feet ; 
1913  if  composed  chiefly  of  lampblack  or  retort  carbon,  40  cents  per  hundred 
feet ;  carbons  for  flaming  arc  lamps,  not  specially  provided  for  in  this 
section,  and  filter  tubes,  30  per  centum  ad  valorem ;  porous  carbon  pots 
for  electric  batteries,  15  per  centum  ad  valorem. 


134  DIGEST   OF   CUSTOMS  DECISIONS. 

96.  Gas  retorts,  20  per  centum  ad  valorem  ;  lava  tips  for  burners,  10 
rents  per  fiross  and  15  per  centum  ad  valorem  ;  carbons  for  electric  light- 
ing, wholly  or  partly  linished,  made  entirely  from  petroleum  coke.  35 
1909  cents  per  hundred  feet  ;  if  composed  chiefly  of  lampblack  or  retort  car- 
bon, 65  cents  per  hundred  feet;  filter  tubes,  35  per  centum  ad  valorem; 
porous  carbon  pots  for  electric  batteries,  without  metallic  connections, 
20  i>er  centum  ad  valorem. 

98.  Gas  retorts,  $3  each  ;  lava  tips  for  burners,  10  cents  per  gross  and 
15  per  centum  ad  valorem  ;  carbons  for  electric  lighting,  90  cents  per 
hundred  ;  filter  tubes,  45  pw  centum  ad  valorem  ;  porous  carbon  pots  for 
electric  batteries,  without  metallic  connections,  20  per  centum  ad  valorem. 

86.  *  *  *  lava  tips  for  burners,  not  .specially  provided  for  in  this 
Act,  if  decorated  in  any  manner.  40  per  centum  ad  valorem  ;  if  not  deco- 
rated, 30  per  centum  ad  valorem. 

87.  Gas  retorts,  20  per  centum  ad  valorem. 

101.  *  *  *  lava  tips  for  burners,  not  specially  provided  for  in  this 
Act,  if  ornamented  or  decorated  in  any  manner,  00  per  centum  ad 
valorem;  if  not  ornamented  or  decorated,  55  per  centum  ad  valorem. 

102.  Gas  retorts,  :$3  each. 


1897 


1894 


1890 


1883 


J24.  *     *     *     gas  retorts,     *     *     *     j)ot  ornamented,  25  per  centum 
ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Carbons  for  Electric  Lights. 

The  addition  in  the  tariff  act  of  1913  of  the  words  "  carbons  for  flaming  arc 
lamps,  not  specially  provided  for  "  to  the  provisions  of  the  act  of  1909  for 
carbons  entirely  of  petroleum  coke  and  carbons  chiefly  of  lampblack  or  retort 
carbon,  does  not  cover  all  carbons  for  flaming  arc  lamps,  but  only  such  of 
them  as  are  not  made  chiefly  of  lampblack  or  retort  carbon  or  entirely  of 
petroleum  coke. 

Flaming  Arc-Lamp  Carbons  of  Lampblack  or  Retort  Carbons,  How  Duti- 
abij:. — Flaming  arc-lamp  carbons  in  chief  value  of  lampblack  or  retort  carbon, 
with  or  without  a  core  impregnated  with  chemical  salts,  are  dutiable  under 
paragraph  82.  as  composed  chiefly  of  lampblack  or  retort  carbon  at  40  cents  per 
hundred  feet,  and  not  as  carbons  for  flaming  arc  lamps  not  specially  provided 
for  at  30  per  cent  ad  valorem. — Hirschberg  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
36307;  (G.  A.  Ab.  38223)  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Carbon  Sticks. 

Carbons  for  Electric  Lighting — Similtude. — Sticks  of  carbon  wldch,  in 
order  to  be  used  in  electric  lighting,  must  have  their  ends  finished,  and  some  of 
which  must  also  be  cut  in  two,  are  dutiable  by  similitude  under  paragraph  98,  as 
"  carbons  for  electric  lighting." 

Articles  of  Carbon — Susceptibility  to  Decoration. — Paragraph  97  relates 
to  "  articles  and  wares  composed  *  *  *  of  eartliy  or  mineral  substances, 
or  carbon,"  one  rate  of  duty  being  provided  "  if  not  decorated  in  any  maimer," 
and  a  different  rate  "  if  decorated."  Held  that  this  paragraph  is  limited  to 
articles  which  are  susceptible  of  decoration,  and  therefore  does  not  include 
unfinished  carbons  for  electric  lighting. — U.  S.  v.  Downing  (U.  S.),  T.  D. 
27281;  T.  D.  2.5090  (C.  C.  A.)  and  120  Fed.  Rep.  1014  (C.  C.)  reverse<l ;  T.  D. 
23353  (G.  A.  5020)  affirmed. 

Filter  Tubes. — So-called  filter  blocks,  used  in  water  filters,  are  dutiable  as 
filter  tubes  under  paragraph  98,  unless  shown  not  to  be  commercially  known  as 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       135 

filter  tubes,  and  the  burden  of  proof  to  show  that  they  are  not  so  known  is 
upon  the  importer.  Batterson  v.  Magone  (48  Fed.  Rep.,  289)  cited  and  fol- 
lowed.—T.  D.  22842   (G.  A.  4875). 

.  Gas  Retorts, — Where  a  paragraph  of  the  tariff  act  provides  by  name  for  a 
certain  article,  without  specifying  any  limitations  as  to  dimensions,  it  can  not 
be  construed  to  limit  the  article  in  question  to  any  particular  length  or  size. 

A  gas  retort,  imported  in  two  segments,  the  two  pieces  when  cemented  to- 
gether constituting  but  a  single  article,  is  dutiable  as  one  gas  retort,  at  $3, 
under  paragraph  98,  and  it  is  error  for  the  collector  to  assess  duty  on  each 
piece  as  a  complete  retort.  U.  S.  v.  Reisinger  (94  Fed.  Rep.,  1002),  affirming 
In  re  Reisinger  (G.  A.  4236),  applied.— T.  D.  22758  (G.  A.  4848). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Electric-Light  Carbons,  otherwise  known  as  carbon  points,  sticks,  or  pencils, 
are  dutiable  at  20  per  cent  advalorem,  as  nonenumerated  manufactured  articles, 
under  section  3,  and  not  at  30  per  cent,  under  paragraph  86,  as  "  articles  com- 
posed of  earthen  or  mineral  substances."  G.  A.  3866  reversed,  Dingelstedt  v. 
U.  S.  (C.  C.  A.),  91  Fed.  Rep.,  112,  and  (C.  C.)  87  Fed.  Rep.,  190,  followed.— 
T.  D.  20653  (G.  A.  4344). 

83.  Plain  green  or  colored,  molded  or  pressed,  and  flint,  lime,  or 
lead  glass  bottles,  vials,  jars,  and  covered  and  uncovered  demijohns, 
and  carboys,  any  of  the  foregoing,  filled  or  unfilled,  not  otherwise  spe- 
cially provided  for  in  this  section,  and  whether  their  contents  be  dutiable 
or  free  (except  such  as  contain  merchandise  subject  to  an  ad  valorem 
rate  of  duty,  or  to  a  rate  of  duty  based  in  whole  or  in  part  upon  the  value 
^'*^'*  thereof  which  shall  be  dutiable  at  the  rate  applicable  to  their  contents), 
30  per  centum  ad  valorem :  Provided,  That  the  terms  bottles,  vials,  jars, 
demijohns,  and  carboys,  as  used  herein,  shall  be  restricted  to  such  arti- 
cles when  suitable  for  use  as  and  of  the  character  ordinarily  employed 
as  containers  for  the  holding  or  transportation  of  merchandise,  and  not 
as  appliances  or  implements  in  chemical  or  other  operations. 

97.  Plain  green  or  colored,  molded  or  pressed,  and  flint,  lime,  or  lead 
glass  bottles,  vials,  jars,  and  covered  or  uncovered  demijohns,  and  car- 
boys, any  of  the  foregoing,  tilled  or  unfilled,  not  otherwise  specially  pro- 
vided for  in  this  section,  and  whether  their  contents  be  dutiable  or  free 
(except  such  as  contain  merchandise  subject  to  an  ad  valorem  rate  of 
duty,  or  to  a  rate  of  duty  based  in  whole  or  in  part  upon  the  value 
thereof  which  shall  be  dutiable  at  the  rate  applicable  to  their  contents), 
shall  pay  duty  as  follows:  If  holding  more  than  one  pint,  1  cent  per 
1909  pound ;  if  holding  not  more  than  one  pint  and  not  less  than  one-fourth 
of  a  pint,  li  cents  per  pound ;  if  holding  less  than  one-fourth  of  a  pint,  50 
cents  per  gross:  Provided,  That  none  of  the  above  articles  shall  pay  a 
less  rate  of  duty  than  40  per  centum  ad  valorem:  Provided  further. 
That  the  terms  bottles,  vials,  jars,  demijohns,  and  carboys,  as  used 
herein,  shall  be  restricted  to  such  articles  when  suitable  for  use  as  and 
of  the  character  ordinarily  employed  as  containers  for  the  holding  or 
transportation  of  merchandise,  and  not  as  appliances  or  implements  in 
chemical  or  other  operations. 

99.  Plain  green  or  colored,  molded  or  pressed,  and  flint,  lime,  or  lead 
glass  bottles,  vials,  jars,  and  covered  or  uncovered  demijohns  and  car- 
boys, any  of  the  foregoing,  filled  or  unfilled,  not  otherwise  specially  pro- 
vided for,  and  whether  their  contents  be  dutiable  or  free  (except  such 
as  contain  merchandise  subject  to  an  ad  valorem  rate  of  duty,  or  to  a 
rate  of  duty  based  in  whole  or  in  part  upon  the  value  thereof,  which  shall 
be  dutiable  at  the  rate  applicable  to  their  contents)  shall  pay  duty  as 
follows:  If  holding  more  than  one  pint,  1  cent  per  pound;  if  holding 
not  more  than  one  pint  and  not  less  than  one-fourth  of  a  pint,  1^  cents 
per  pound ;  if  holding  less  than  one-fourth  of  a  pint,  50  cents  per  gross : 
Provided,  That  none  of  the  above  articles  shall  pay  a  less  rate  of  duty 
than  40  per  centum  ad  valorem. 


1897 


1894 


1890 


136  DIGEST   OF   CUSTOMS   DECISIONS. 

88.  Green  and  colored,  molded,  or  press<'d,  and  (lint  and  lime  glass 
bottles  holdinj?  more  than  one  pint,  and  demijohns  and  earboys,  covered 
or  uncovered,  wlu-ther  tilled  or  unfilled  and  whether  their  contents  be 
dutiable  or  free,  and  other  molded  or  pressed  ^I'een  and  colored  and 
Hint  or  lime  l)ottle  glassware,  not  specially  provided  for  in  this  Actj 
three-fourths  of  1  cent  per  pound;  and  vials,  hfjlding  not  more  than 
one  ])int  and  not  less  than  onc-ciuarter  of  a  pint,  IJ  cents  per  pound; 
if  holding  less  than  one-fourth  of  a  pint,  40  cents  per  gross;  all  other 
plain  green  and  colored,  molded  or  pressed,  and  flint  lime  and  glassware, 
40  per  centum  ad  valorem. 

103.  Green,  and  colored,  molded  or  pressed,  and  flint,  and  lime  glass 
bottles,  holding  more  than  one  pint,  and  demijohns,  and  carboys  (cov- 
ered or  uncovered),  and  other  molded  or  pressed  green  and  colored  and 
(lint  or  lime  bottle  glassware,  not  s[)ecially  provided  for  in  this  Act,  1 
cent  per  pound.  (Jreen,  and  colored,  molded  or  pressed,  and  Hint,  and 
lime  glass  bottles,  and  vials  holding  not  more  than  one  pint  and  not  less 
than  one-quarter  of  a  pint,  1^  cents  per  pound  ;  if  hoUling  less  than  one- 
fourlli  of  a  pint,  50  cents  per  gross. 

104.  .MI  ai'ticles  enumerated  in  the  preceding  paragrai)h,  if  filled,  and 
not  otherwise  provided  for  in  this  Act,  and  the  contents  are  subject  to 
an  ad  valorem  rate  of  duty,  or  to  a  rate  of  duty  based  upon  the  value, 
the  value  of  such  botth'S,  vials,  or  other  vessels  .shall  l)e  added  to  the 
value  of  the  contents  for  the  ascertainment  of  the  dutiable  value  of  the 
latter;  but  if  lilled,  and  not  otherwise  provided  for  in  this  act,  and  the 
contents  are  not  subject  to  an  ad  valorem  rate  of  duty,  or  to  rate  of 
duty,based  on  the  value,  or  are  free  of  duty,  such  bottles,  vials,  or  other 
vessels  shall  pay,  in  addition  to  the  duty,  if  any,  on  their  contents,  the 
rates  of  duty  prescribed  in  the  preceding  paragraph :  Provided,  That  no 
article  manufactured  from  glass  described  in  the  preceding  paragraph 
shall  pay  a  less  rate  of  duty  than  40  per  centum  ad  valorem. 

133.  Green  and  colored  glass  bottles,  vials,  demijohns  and  carboys 
(covered  or  uncovered),  pickle  or  pi-eserve  jars,  and  other  plain,  molded, 
or  pressed  green  and  colored  bottle  glass,  not  cut,  engraved,  or  painted, 
and  not  .specially  enumerated  or  provided  for  in  this  act,  1  cent  per 
l)ound;  if  filled,  and  not  otherwise  in  this  act  provided  for,  said  articles 
shall  pay  30  per  centum  ad  valorem  in  addition  to  the  duty  on  the 
contents. 

134.  Flint  and  lime  glass  bottles  and  vials,  and  other  plain,  molded, 
or  pressed  flint  or  lime  glassware,  not  specially  enumerated  or  provided 
for  in  this  Act,  40  per  centum  ad  valorem ;  if  filled,  and  not  otherwise 
in  this  act  provided  for,  said  articles  shall  pay,  exclusive  of  contents, 
40  per  cent  tun  ad  valorem  in  addition  to  the  duty  on  the  contents. 

136.  All  glass  bottles  and  decanters,  and  other  like  vessels  of  glass, 
shall,  if  filled,  pay  the  same  rates  of  duty,  in  addition  to  any  duty  charge- 
able on  the  contents,  as  if  not  filled,  except  as  in  this  Act  otherwise 
.specially  provided  for. 

DECISIONS  UNDER  THE  ACT  OF   1913. 

Nonrefillable  IJottles  dutiable  at  the  rate  of  30  per  cent  ad  valorem  under 
paragraph  83  on  the  value  of  the  bottles,  including  the  value  of  the  nonrefillable 
device.— Dept.  Order  (T.  D.  35839). 

Whisky  bottles,  having  permanently  attached  to  their  necks  a  device  made 
of  earthenware,  cork,  and  metal,  which  prevents  their  being  refilled,  do  not 
come  within  the  rule  laid  down  in  Hayes  v.  United  States  (1.50  Fed.,  63;  T.  D. 
2780G),  but  are  dutiable  as  entireties.  Accordingly,  the  collector's  assessment 
under  paragraph  83  is  correct.— T.  D.  36839  (G.  A.  7994). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Blown-Glass  Bottles. — The  provision  in  paragraph  97  for  plain  green  or 
colored  flint,  lime,  or  lead  glass  bottles  is  more  specific  than  paragraph  98,  and 
such  bottles  which  are  suitable  for  use  and  are  of  the  character  ordinarily 


1883  { 


SCHEDULE  B EARTHS,  EARTHENWARE,   AND  GLASSWARE.       137 

employed  as  containers  for  the  holding  or  transportation  of  merchandise  should 
be  assessed  with  duty  at  the  rate  of  40  per  cent  ad  valorem  under  paragraph  97 
of  the  tariff  act.— Dept.  Order  (T.  D.  32728). 

Bottles  and  Jars  Containing  ad  Valorem  Merchandise. — Paragraph  97 
and  subsection  18  of  section  28  are  in  pari  materia  and  are  to  be  construed 
together.  The  parenthetical  clause  of  paragraph  97  operates  to  except  the 
bottles  there  described,  leaving  these  for  assessment  at  the  same  rate  with 
their  contents,  under  the  provisions  and  in  the  mode  pointed  out  by  subsection 
18.  So  to  construe  the  named  provisions  gives  what  appears  to  have  been  the 
intended  effect  of  the  language  employed  and  avoids,  too,  a  double  assessment. 
U.  S.  V.  Hensel  (106  Fed.  Rep.,  70)  distinguished.— U.  S.  v.  Conkey  &  Co.  et  al. 
(Ct.  Cust.  Appls.),  T.  D.  32564;   (G.  A.  7294)  T.  D.  31986  affirmed. 

Dropping  Bottles  composed  of  flint  glass  blown  in  a  mold,  having  glass 
stoppers  ground  to  fit  the  necks  of  the  bottles,  which,  when  properly  adjusted, 
make  the  bottles  air-tight,  in  which  stoppers  there  are  two  grooves  correspond- 
ing with  two  grooves  on  the  inner  surface  of  the  neck  of  each  bottle,  the  word 
"  ether  "  appearing  on  the  side  of  each  bottle,  which,  as  well  as  the  grooves, 
was  produced  in  molding,  are  not  dutiable  as  "  bottles,  printed  "  under  para- 
graph 98,  but  are  dutiable  as  "  molded  or  pressed  and  flint,  lime,  or  lead  glass 
bottles  suitable  for  use  as  and  of  the  character  ordinarily  employed  as  con- 
tainers for  the  holding  or  transportation  of  merchandise,  and  not  as  appliances 
or  implements  in  chemical  or  other  operations,"  under  paragraph  97. — T.  D. 
31969  (G.  A.  7292). 

Glass  Bottle  Stoppers. — These  stoppers  do  not  fit  the  bottles  with  which 
they  were  imported  on  the  same  invoice,  as  they  must  be  fitted  with  a  cork  ring 
of  a  size  suitable  to  closely  fit  the  neck  of  the  bottle. 

The  conclusion  is  inevitable  that  if  the  stopper  is  prepared  for  use  in  a  par- 
ticular bottle,  or  for  any  bottle,  in  the  condition  in  which  imported,  the  bottle 
and  stopper  would  be  considered  an  entirety ;  but  if  the  stopper  was  not  manu- 
factured for  the  use  of  any  particular  bottle,  but  to  be  used  in  connection  with 
another  article,  then  it  is  not  part  of  the  bottle,  and  would  not  be  so  consid- 
ered.—Ab.  37348. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Bottle  Charges. 

Filled  Bottles. — The  provision  for  "  bottles  filled,"  in  paragraph  99,  does  not 
include  accessories  to  the  bottles,  such  as  corks,  capsules,  labels,  wiring,  and  en- 
velopes, and  the  cost  of  such  item  should  not  be  included  in  the  dutiable  value  of 
the  bottle,  but  should  be  attributed  to  their  contents. 

DuTiABiLiTY  OF  CHARGES. — The  Charges  on  goods  in  bottles  should  be  included 
in  the  dutiable  value  of  the  contents  of  the  bottles,  where  such  contents  are 
subject  to  an  ad  valorem  rate;  but  if  the  contents  are  subject  to  a  specific 
duty  or  are  free  of  duty  such  charges  are  not  dutiable. — T.  D.  28713  (G.  A. 
6714). 

In  construing  paragraphs  40  and  99,  respectively,  providing  for  "  olive  oil 
in  bottles  "  and  for  "  glass  bottles  filled,"  HeJd  that  the  corks,  capsules,  labels, 
envelopes,  packing  cases,  and  all  other  dutiable  items  are  incident  to  the  oil 
rather  than  to  the  bottles,  and  that  their  cost  should  not  be  included  in  the 
dutiable  value  of  the  latter,  either  entirely  or  by  apportionment  according  to 
the  value  of  the  bottles  and  their  contents. 

The  imposition  of  an  ad  valorem  duty  on  "  filled  bottles,"  by  paragraph  99, 
does  not  require  that  such  bottles  should  be  subjected  to  section  19,  customs 


138  DIGEST   OF   CUSTOMS  DECISIONS. 

iidiuinistrative  act  of  1800,  proscribiiij?  that  tlic  dutiable  value  of  imported 
merchandise  shall  include  the  cost  of  the  coverings  and  of  other  expenses  inci- 
dent to  preparing  it  for  exportation. 

Ordinarily  containers,  coverings,  and  packing  charges  of  goods  subject  to  a 
specific  duty  are  not  dutiable  unless,  as  with  regard  to  bottles,  it  is  otherwise 
expressly  provided  by  act  of  Congress.— Hayes  v.  U.  S.  (C.  C.  A.),  T.  D.  27806; 
T.  D.  2700G  (C.  C.)  and  Ab.  11109  (T.  D.  27331)  reversed. 

Bottles  Containing  Anchovies  and  Extract  of  Meat. — Paragraph  258  re- 
lating to  "  anchovies  in  bottles,"  and  paragraph  27G,  relating  to  extract  of  meat 
and  providing  that  "  the  dutiable  weight  of  the  fluid  extract  of  meat  shall  not 
include  the  weight  of  the  package  in  which  the  same  is  imported,"  are  not 
to  be  construed  as  removing  bottles  containing  the  merchandise  enumerated  in 
said  paragraphs  from  the  provision  in  paragraph  99  for  "bottles  filled  or  un- 
filled, not  otherwise  specially  provided  for,  and  whether  their  contents  be 
dutiable  or  free."— Smith  v.  U.  S.  (C.  C.  A.),  T.  D.  25136;  124  Fed.  Rep.,  291. 
affirmed. 

Knipty  Chianti  Wine  Bottles  in  the  form  of  Florence  flasks,  fitted  with  a 
wicker  covering  surrounding  the  bulbous  part  of  the  bottle,  are  dutiable  at  40 
per  cent  ad  valorem  under  paragraph  99,  and  not  at  45  per  cent  as  manufactures 
in  chief  value  of  glass,  under  paragraph  112.— T.  D.  26033  (G.  A.  5921). 

Filled  Glass  Carboys  in  Baskets. — In  construing  the  provision  in  para- 
graph 99,  for  glass  carboys,  "  covered  or  uncovered,"  Ueld  that  covered  carboys 
are  such  as  are  covered  with  canvas,  wickerwork,  or  other  material,  in  such 
manner  as  to  be  practically  inseparable  from  the  glass  container ;  also,  where 
merchandise  is  imported  in  large  carboys  packed  in  straw  in  a  basket  having 
a  lid  attached,  this  basket  being  placed  in  a  larger  basket ;  that  the  car- 
boy so  packed  constitutes  by  itself  an  uncovered  carboy  within  the  meaning 
of  said  paragraph  99,  and  that  the  packing  (straw  and  baskets)  should  be 
treated  and  held  dutiable  as  usual  coverings  in  the  manner  prescribed  in  sec- 
tion 19,  customs  administrative  act  of  June  10,  1890.— T.  D.  24706  (G.  A.  5436). 

Glass  Bottles  Containing  Merchandise  Dutiable  at  Ad  Valorem  Rates. — 
The  proviso  in  paragraph  99,  qualifies  the  whole  paragraph,  including  the  paren- 
thetical exception  with  reference  to  bottles  containing  merchandise  subject  to 
ad  valorem  rates  of  duty,  etc.  Accordingly,  glass  bottles  containing  merchandise 
subject  to  ad  valorem  rates  of  duty  less  than  40  per  cent  are,  by  virtue  of  said 
proviso,  dutiable  at  40  per  cent  ad  valorem.  In  re  Vignier  (G.  A.  4055)  and 
U.  S.  V.  Hensel  (suit  2902,  reversing  99  Fed.  Rep.,  2.59)  followed.  In  re  Thorn- 
sen's  Sons  (G.  A.  4011)  overruled.— T.  D.  22768  (G.  A.  4858). 

Glass  Bottles  Containing  Merchandise  Subject  to  Compound  Rates  of 
Duty. — Held  that  the  provision  in  paragraph  99,  that  glass  bottles  which 
"  contain  merchandise  subject  *  *  *  to  a  rate  of  duty  ba.sed  in  whole 
or  in  part  upon  the  value  thereof  *  *  *  shall  be  dutiable  at  the  rate  appli- 
cable to  their  contents,"  is  not  to  be  construed  as  meaning  that  the  bottles  sliall 
be  dutiable  at  the  compound  rates  applied  to  their  contents,  but  only  at  the  ad 
valorem  rate  to  which  the  contents  are  liable,  subject,  however,  to  the  proviso 
in  said  paragraph  99  "  that  none  of  the  above  articles  shall  pay  a  less  rate  of 
duty  than  40  per  centum  ad  valorem."— T.  D.  22621  (G.  A.  4812). 

Glass  Jars  Fitted  With  Stoppers. — Glass  jars,  cylindrical  in  shape  and 
without  contraction  at  the  mouth,  fitted  with  stoppers  ground  only  with  the 
object  of  rendering  them  suitable  for  their  intended  purpose  of  use  as  soppers 
for  such  jars,  are  dutiable  at  the  rate  of  40  per  cent  ad  valorem  under  para- 
graph 99,  and  not  at  60  per  cent  ad  valorem  under  paragraph  100.  G.  A.  5587 
(T.  D.  25019)  distinguished.— T.  D.  27558  (G.  A.  6418). 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       139 

Old  Bottles  are  not  entitled  to  free  entry  as  junk,  but  are  dutiable  as  bot- 
tles. Carberry  v.  U.  S.  (116  Fed.  Rep.,  773,  affirming  G.  A.  4697)  followed.— 
T.  D.  24046  (G.  A.  5223). 

Opal-Glass  Bottles. — Held  that  the  provision  in  paragraph  100  for  "  por- 
celain opal  and  other  blown  glassware,"  relates  only  to  articles  known  as  blown 
glassware,  and  that  pressed  opal-glass  bottles  are  dutiable  under  paragraph  99, 
relating  to  "  molded  or  pressed     *     *     *     bottles."— T.  D.  29248  (G.  A.  6799). 

Woulflf  Bottles,  or  flasks  (both  terms  interchangeably  applying  to  the  same 
article),  are  dutiable  at  the  appropriate  rate  under  paragraph  99.  G.  A.  3463 
(T.  D.  17082)  and  Eimer  v.  U.  S.  (99  Fed.  Rep.,  423)  cited;  Eimer  v.  U.  S.  (126 
Fed.  Rep.,  439;  T.  D.  25112)  distinguished.— T.  D.  27584  (G.  A.  6429). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Bottles  with  Contents  Dutiable  at  Ad  Valorem  Rates. — Bottles  of  a  ca- 
pacity not  greater  tliau  1  pint,  filled  witli  merchandise  subject  to  ad  valorem 
rates  of  duty,  imported  under  the  tariff  act  of  1894,  are  not  subject  to  any  duty, 
either  as  bottles,  vials,  etc.,  under  paragraph  88,  or  as  coverings  under  section 
19,  customs  administrative  act  of  June  10,  1890.  Merck  v.  U.  S.  (99  Fed.  Rep., 
432),  U.  S.  V.  Nicholls  (186  U.  S.,  298;  22  Sup.  Ct.  Rep.,  918),  and  U.  S.  v. 
Austin  (121  Fed.  Rep.,  729)  followed;  In  re  Merck,  G.  A.  3656  (T.  D.  17565), 
reversed;  In  re  Palmer,  G.  A.  3062  (T.  D.  16098),  and  In  re  Gourd,  G.  A.  .3653 
(T.  D.  17562),  overruled.— T.  D.  24551  (G.  A.  5371). 

Bottles  holding  more  than  1  pint  of  merchandise  subject  to  an  ad  valorem 
duty  are  not  themselves  subject  to  duty.  Bottles  holding  not  more  than  1  pint  of 
free  goods  and  goods  subject  to  a  specific  duty  are  free. — Merck  v.  U.  S. 
(C.  C),  99  Fed.  Rep.,  432;  T.  D.  17565  (G.  A.  3656)  rversed. 

Bottles  and  bottle-shaped  receptacles  holding  less  than  a  pint,  used  by 
chemists  for  their  operations  and  not  as  mere  containers,  are  dutiable  as  bottle 
glassware  and  not  as  other  glassware. — Eimer  v.  U.  S.  (C.  C),  99  Fed.  Rep., 
423;  T.  D.  17082  (G.  A.  3463)  reversed. 

Bottles  coming  within  this  paragraph  are  subject  to  separate  duty  thereunder, 
though  imported  filled  with  champagne,  dutiable  at  a  fixed  rate  per  dozen  under 
paragraph  243.  Reversing  84  Fed.  Rep.,  156,  and  sustaining  the  Board  of  Gen- 
eral Appraisers.— U.  S.  v.  De  Luze  (C.  C.  A.),  95  Fed.  Rep.,  971. 

Glass  Soda  Bottles  holding  less  than  1  pint,  and  which  constitute  the  usual 
and  necessary  coverings  of  soda  water  imported  therein,  are  not  dutiable  under 
this  act.  The  provision  that  fixes  duties  on  glass  bottles,  "  whether  filled  or 
unfilled  and  whether  their  contents  are  dutiable  or  free,"  applies  only  to  the 
articles  previously  enumerated  in  the  subdivision  in  which  this  clause  is  found, 
namely,  bottles  holding  more  than  1  pint,  and  demijohns  and  carboys.  84  Fed. 
Rep.,  153,  affirmed.- U.  S.  v.  Ross  (C  C.  A.),  91  Fed.  Rep.,  108. 

Empty  Pint  Wine  Bottles,  commercially  known  as  "  hock  bottles,"  are 
dutiable  at  40  per  cent  under  the  final  clause  of  this  paragraph  and  not  under 
the  second  clause  at  1^  cents  per  pound.  Reversing  75  Fed.  Rep.,  2. — Grace  v. 
Collector  of  Customs  (C.  C.  A.),  79  Fed.  Rep.,  315. 

Chemical  Glassware  (Bottle  Glassware  and  Etched  and  Engraved  Glass- 
ware).— Chemical  glassware  consisting  of  bottle-shaped  receptacles  whether 
or  not  of  a  capacity  of  more  than  1  pint,  were,  under  the  tariff  act  of  1894, 
dutiable  at  three-fourths  of  1  cent  per  pound  as  "  bottle  glassware,"  under  para- 
graph 88,  and  not  at  40  per  cent  ad  valorem  as  "  other  glassware,"  under  the 
same  paragraph. 

Other  chemical  utensils  and  apparatus  which  have  been  subjected  to  etching 
and  engraving  not  substantial  in  extent  or  sufficient  to  amount  to  decoration 


140  DIGEST   OF   CUSTOMS  DECISIONS. 

or  ornament,  but  done  simply  lor  i)uriioses  of  utility,  were  not  dutiable  at  40 
per  cent  ad  valorem  under  tbe  provision  in  paragraph  90  of  said  act,  for  "  ves- 
sels or  articles  of  glass  when  engraved,  etched,  or  otherwise  ornamented  or 
decorated,"  but  at  35  per  cent  ad  valorem  under  paragraph  102  as  "  manu- 
factures of  glass,  not  specially  provided  for."  Elmer  v.  U.  S.  (99  Fed.  Kep., 
423)  and  Koscherak  v.  U.  S.  (98  id.,  59G;  39  C.  C.  A.,  166)  followed,  reversing 
In  re  Einior  (G.  A.  3463).— T.  D.  22GS7  (G.  A.  4828). 

Pilled  Glass  Bottles.— Bottles  containing  champagne,  if  holding  more  than 
1  pint,  are  dutiable  at  three-fourths  of  1  cent  per  pound  under  paragraph  88. 
U.  S.  V.  de  Luze  (C.  C.  A.,  second  circuit),  decided  November  15,  1898,  followed. 
Likewise  as  to  bottles  of  the  same  capacity,  filled  with  other  merchandise  duti- 
able at  specific  rates,  or  with  merchandise  free  of  duty.  Bottles  holding  not 
more  than  1  pint  and  not  less  than  one-fourth  of  1  pint,  when  filled  as  above,  if 
usual  and  necessary  coverings,  are  exempt  from  duty.  U.  S.  v.  Boss  (C.  C.  A., 
second  circuit),  decided  December  7,  1898;  U.  S.  v.  Leggett  (66  Fed.  Rep.,  300), 
and  Grace  v.  Collector  (79  id.,  315,  24  G.  C.  A.,  606)  followed.— T.  D.  20658 
(G.  A.  4349). 

Siphon  Bottles. — Brandt  glass  siphon  bottles  intended  for  holding  gas- 
charged  waters,  having  etched  thereon  merely  a  name  and  address  with  the 
words  "  this  siphon  not  to  be  sold,"  all  inclosed  in  rectangular  lines,  are  dutiable 
as  plain  bottles  and  not  as  decorated  or  ornamented.  Reversing  91  Fed.  Rep., 
524.— Koscherak  v.  U.  S.  (C.  C.  A.),  98  Fed.  Rep.,  596. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bottles  and  Demijohns. — Empty  bottles  and  demijohns  are  not  dutiable  at 
1  cent  and  1^  cents  per  pound,  according  to  size  under  paragraph  103,  when  such 
duties  would  amount  to  less  than  40  per  cent,  but  at  40  per  cent  under  this 
proviso. — Marine  v.  Packham,  52  Fed.  Rep.,  579. 

Glassware. — The  provision  of  paragraph  104  that  certain  glassware  shall 
not  pay  a  less  duty  than  40  per  cent  can  not  be  applied  on  appeal  when  the 
record  does  not  show  that  the  duty  imposed  is  less  than  that  rate. 

Flint-glass  bottles  molded  and  holding  more  than  1  pint  are  dutiable  under 
paragraph  103  and  not  under  paragraph  105.  55  Fed.  Rep.,  476,  affirmed. — 
Smith  V.  Mihalovitch  (C.  C.  A.),  61  Fed.  Rep.,  399. 

Siphon  Bottles.— Empty  siphon  bottles  are  dutiable  at  40  per  cent  and  not 
under  paragraph  103  at  1  cent  per  pound.— T.  D.  15239  (G.  A.  2732). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Bottles. — Ale  and  beer  imported  in  bottles  is  dutiable  at  35  cents  per  gallon^, 
and  a  further  duty  of  30  per  cent  is  imposed  on  the  bottles. — Schmidt  v.  Badger, 
107  U.  S.,  85 ;  Merritt  v.  Park,  108  U.  S.,  109. 

Bottles  containing  natural  mineral  water  are  subject  to  a  duty  of  30  per  cent, 
although  mineral  water  is  free. — Merritt  v.  Stephani,  108  U.  S.,  106. 

84.  Glass  bottles,  decanters,  and  all  articles  of  every  description  com- 
posed wholly  or  in  chief  value  of  glass,  ornamented  or  decorated  in 
any  manner,  or  cut,  engraved,  painted,  decorated,  ornamented,  colored, 
stained,  silvered,  gilded,  etched,  sand  blasted,  frosted,  or  printed  in  any 
manner,  or  ground  (except  such  grinding  as  is  necessary  for  fitting 
1913  'Stoppers  or  for  purpo.ses  other  than  ornamentation),  and  all  articles  of 
every  description,  including  bottles  and  bottle  glassware,  composed 
wholly  or  in  chief  value  of  glass  blown  either  in  a  mold  of  otherwise; 
all  of  the  foregoing,  not  specially  provided  for  in  this  section,  filled 
or  unfilled,  and  whether  their  contents  be  dutiable  or  free,  45  per 
centum  ad  valorem :  Provided,  That  for  the  purposes  of  this  Act,  bot- 
tles with  cut-glass  stoppers  shall,  with  the  stoppers,  be  deemed  entireties. 


1909 


1897 


1894 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       141 

98.  Glass  bottles,  decanters,  and  all  articles  of  every  description  com- 
posed wholly  or  in  chief  value  of  glass,  ornamented  or  decorated  in  any 
manner,  or  cut,  engraved,  painted,  decorated,  ornamented,  colored,  stained, 
silvered,  gilded,  etched,  sand  blasted,  frosted,  or  printed  in  any  manner, 
or  ground  (except  such  grinding  as  is  necessary  for  fitting  stoppers 
or  for  purposes  other  than  ornamentation),  and  all  articles  of  every 
description,  including  bottles  and  bottle  glassware,  composed  wholly  or 
in  chief  value  of  glass  blown  either  in  a  mold  or  otherwise ;  all  of  the 
foregoing,  not  specially  provided  for  in  this  section,  filled  or  unfilled, 
and  whether  their  contents  be  dutiable  or  free,  60  per  centum  ad 
valorem :  Provided,  That  for  the  purposes  of  this  Act,  bottles  with  cut 
glass  stoppers  shall,  with  the  stoppers,  be  deemed  entireties. 

100.  Glass  bottles,  decanters,  or  other  vessels  or  articles  of  glass,  cut, 
engraved,  painted,  colored,  stained,  silvered,  gilded,  etched,  frosted, 
printed  in  any  manner  or  otherwise  ornamented,  decorated,  or  ground 
(except  such  grinding  as  is  necessary  for  fitting  stoppers),  and  any 
articles  of  which  such  glass  is  the  component  material  of  chief  value, 
and  porcelain,  opal,  and  other  blown  glassware;  all  the  foregoing,  filled 
or  unfilled,  and  whether  their  contents  be  dutiable  or  free,  60  per  centum 
ad  valorem. 

89.  All  articles  of  glass,  cut,  engraved,  painted,  colored,  printed, 
stained,  decorated,  silvered,  or  gilded,  not  including  plate  glass  silvered, 
or  looking-glass  plates,  40  per  centum  ad  valorem. 

90.  All  glass  bottles,  decanters,  or  other  vessels  or  articles  of  glass, 
when  cut,  engraved,  painted,  colored,  printed,  stained,  etched,  or  other- 
wise ornamented  or  decorated,  except  such  as  have  gi'ound  necks  and 
stoppers  only,  not  specially  provided  for  in  this  Act,  including  porcelain 
or  opal  glassware,  40  per  centum  ad  valorem :  Provided,  That  if  such 
articles  shall  be  imported  filled,  the  same  shall  pay  duty,  in  addition 
to  any  duty  chargeable  upon  the  contents  as  if  not  filled,  unless  other- 
wise specially  provided  for  in  this  Act. 

106.  All  articles  of  glass,  cut,  engraved,  painted,  colored,  printed, 
stained,  decorated,  silvered,  or  gilded,  not  including  plate  glass  silvered, 
or  looking-glass  plates,  60  per  centum  ad  valorem. 

107.  Chemical  glassware  for  use  in  laboratory,  and  not  otherwise 
specially  provided  for  in  this  Act,  45  per  centum  ad  valorem. 

108.  Thin  blown  glass,  blown  with  or  without  a  mold,  including  glass 
chimneys  *  *  *  not  specially  provided  for  in  this  Act,  60  per  centum 
ad  valorem. 

109.  Heavy  blown  glass,  blown  with  or  without  a  mold,  not  cut  or 
decorated,  finished  or  unfinished,  60  per  centum   ad  valorem. 

110.  Porcelain  or  opal  glassware,  60  per  centum  ad  valorem  . 

111.  All  cut,  engraved,  painted,  or  otherwise  ornamented  or  decorated 
glass  bottles,  decanters,  or  other  vessels  of  glass  shall,  if  filled,  pay  duty 
in  addition  to  any  duty  chargeable  on  the  contents,  as  if  not  filled,  unless 

,  otherwise  specially  provided  for  in  this  Act. 

135.  Articles  of  glass,  cut,  engraved,  painted,  colored,  printed,  stained, 
silvered,  or  gilded,  not  including  plate  glass  silvered,  or  looking-glass 
plates,  45  per  centum  ad  valorem. 

136.  All  glass  bottles  and  decanters,  and  other  like  vessels  of  glass, 
shall,  if  filled,  pay  the  same  rates  of  duty,  in  addition  to  any  duty 
chargeable  on  the  contents,  as  if  not  filled,  except  as  in  this  Act  other- 
wise specially  provided   for. 

143.  Porcelain  and  Bohemian  glass,  chemical  glassware,  painted  glass- 
ware, stained  glass,  *  *  *  not  specially  enumerated  or  provided  for 
in  this  Act,  45  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OP  1913. 

Glass  signs  made  of  cylinder  glass,  sand  blasted  and  colored,  their  edges 
ground,  bearing  the  word  "  exit "  stenciled  by  sand  blasting  or  etched  with 
scid,  ready  for  use,  are  too  far.  advanced  or  processed  to  Hfe  dutiable  as  glass 
under  paragraphs  85  and  90.     They  are  dutiable  as  glass  articles,  colored  and 


1890 


1883  < 


142  DIGEST   OF   CUSTOMS   DECISIONS. 

sand  blasted,  paragraph  84.— U.  S.  r.  Rache  &  Co.    (Ct.  Cust.  Appls.),  T.  D. 
37011 ;  Ab.  39495  reversed. 

Ornamented  and  Decorated  Glassware. — Table  glassware,  vases,  etc., 
which,  when  pressed  in  a  mold,  were  ornamented  so  as  to  give  the  appearance 
of  cut  glass,  dutiable  at  the  rate  of  45  per  cent  ad  valorem  under  the  provision 
of  paragraph  84  for  articles  of  everj-  description  composed  wholly  or  in  chief 
value  of  glass,  ornamented  or  decorated  in  any  manner. — Dept.  Order  (T.  D, 
35167). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Barometer  Scale. — The  sample  in  evidence  consists  of  a  barometer  scale 
made  of  a  flat  piece  of  opal  glass  about  3  by  OJ  inches  in  dimensions,  having 
black  lines  or  letters  painted  or  etched  thereon,  forming  a  graduated  scale  from 
which  the  variations  of  the  barometer  are  taken. 

We  find  that  the  merchandise  is  completed  articles  composed  of  glass  which 
has  been  etched,  painted,  or  printed,  and  hold  that  such  merchandise  is  more 
specifically  provided  for  in  paragraph  98  than  in  paragraphs  99  and  104. — 
Ab.  29557  (T.  D.  32767). 

Blo\¥n  Glass.— Glass  tubing  in  long  lengths,  classified  as  blown  under  para- 
graph 98,  was  claimed  to  be  drawn,  dutiable  as  manufactures  of  glass  (par. 
109).     Protests  overruled. — Ab.  37550. 

This  board,  in  G.  A.  6533  (T.  D.  27884),  held  that  blown-glass  tubing  identical 
in  character  with  that  now  in  dispute  was  dutiable  at  45  per  cent  ad  valorem 
under  paragraph  112  of  the  tariff  act  of  1897  as  material  intended  to  be  made 
into  glassware.  Under  the  terms  of  the  present  act,  we  hold  that  this  class  of 
merchandise  is  dutiable  at  60  per  cent  ad  valorem  under  paragraph  98. — Ab. 
23466  (T.  D.  30691). 
Chemical  Glassware. 

Glass  Blown  in  a  Mold. — The  general  rule  is  that  an  excepting  clause  relates 
to  what  immediately  precedes  it,  and  that  it  will  be  so  construed  unless  the 
legislature  has  clearly  manifested  a  contrary  intent,  and  there  is  in  paragraph 
98  no  indication  of  intent  to  apply  the  exception  to  what  follows  as  well  as  to 
what  goes  before  it.  The  given  articles  of  glass  blown  in  a  mold  were  dutiable 
under  that  paragraph. 

Colobed  Glass  Funnels. — In  said  paragraph  98  it  was  intended  to  declare 
that  if  an  article  otherwise  within  the  paragraph  was  susceptible  of  use  as  a 
container,  no  difi'erence  should  be  made  in  its  as.sessment  whether  unfilled  or 
filled,  as  imported,  with  contents  dutiable  or  free.  Stern  v.  U.  S.  (105  Fed.. 
9.37)  ;  Dingelstedt  v.  U.  S.  (91  Fed.,  112)  distinguished.— Scientific  Supply  Ira- 
porting  Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34094;  (G.  A.  7436)  T.  D.  33216 
affirmed. 

Flint  glass  bottles  and  jars  suitable  for  use  as  and  of  the  character  ordinarily 
employed  as  containers  for  the  holding  or  transportation  of  merchandise  are 
dutiable  at  the  appropriate  rates  under  paragraph  97,  and  not  at  60  per  cent  ad 
valorem  under  paragraph  98. 

Boxes  or  dishes  composed  of  glass  blown  in  a  mold  and  ground  for  purposes 
of  utility  are  dutiable  at  60  per  cent  ad  valorem  under  paragraph  98,  irre- 
spective of  whether  or  not  the  grinding  thereon  costs  more  than  the  glass 
articles  before  being  ground.— G.  A.  7192  (T.  D.  31427). 

Glass  bottles  blown  in  a  mold  with  stoppers  or  covers  ground  for  fitting,  de- 
signed for  use  in  chemical  or  other  operations,-  are  dutiable  at  60  per  cent  ad 
valorem  under  paragraph  98. 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       143 

Trays  composed  of  glass  blown  in  a  mold,  having  covers  composed  of  plate 
glass  which  has  been  ground  for  the  purpose  of  fitting,  the  covers  after  grinding 
being  more  valuable  than  the  blown-glass  trays,  are  dutiable  at  45  per  cent 
ad  valorem  as  "  manufactures  of  glass  "  mider  paragraph  109. — T.  D.  33216 
(G.  A.  7436)  ;  affirmed  by  T.  D.  34094  (Ct.  Oust.  Appls.). 

Clinical  Thermometers  composed  either  in  chief  value  of  blown  glass  or  of 
glass  that  has  been  subjected  to  one  or  more  of  the  processes  enumerated  in 
paragraph  98  are  dutiable  under  said  paragraph. 

All  articles  of  every  description  composed  wholly  or  in  chief  value  of  glass  to 
which  any  of  the  processes  specified  in  paragraph  98  has  been  applied  are 
dutiable  under  that  paragraph,  irrespective  of  whether  the  articles  are  or- 
namented or  decorated  thereby  or  are  merely  so  treated  for  purposes  of 
utility.— T.  D.  30759  (G.  A.  7057). 

Colored  Glass  Insulators. — So  far  as  we  know,  there  are  but  three  distinct 
ways  in  which  glass  can  be  colored.  It  may  be  colored  by  mixing  the  pigment 
with  the  vitreous  material  while  the  latter  is  in  a  melted  or  semiliquid  condi- 
tion, in  which  case  the  color  pervades  the  whole  substance  of  the  glass.  It 
may  be  colored  by  staining,  in  which  event  the  coloring  matter  is  burned  into 
the  hardened  surface  but  does  not  permeate  the  entire  substance  of  the  glass. 
It  may  be  colored  by  painting  or  printing — that  is,  by  simply  spreading  or 
imposing  the  colors  on  the  surface  in  such  a  way  that  they  do  not  become  an 
integral  part  of  the  glass.  With  this  as  the  state  of  the  art  of  coloring  glass 
it  would  appear,  therefore,  that  if  any  effect  whatever  is  to  be  given  to  that 
part  of  the  tariff  act  which  provides  for  "  rticles  of  glass,  colored,"  it  must 
be  held  to  cover  articles  the  glass  of  which  is  colored  while  in  a  fusod  or 
molten  conddition ;  or,  to  put  it  in  another  way,  if  all  pot-colored  glass  is  to 
be  excluded  from  the  paragraph,  then,  as  a  corollary  to  that  proposition,  it 
must  be  held  that  the  provision  therein  for  "  articles  of  glass,  colored,"  is 
superfluous. 

The  goods  in  controversy  are  small  hemispherical  glass  insulators,  to  the 
glass  of  which  in  a  melted  state  an  amber  color  has  been  given  by  mixing 
appropriate  coloring  matter.  From  its  terms  and  its  legislative  history,  para- 
graph 98  must  be  taken  to  cover  all  articles  of  colored  glass  not  otherwise 
specifically  provided  for,  and  the  colored  glass  insulators  here  are  dutiable  as 
assessed  under  that  paragraph. — U.  S.  v.  Wakem  &  McLaughlin  (Ct.  Cust. 
Appls.),  T.  D.  32170;  (G.  A.  7220)  T.  D.  31586  reversed. 

Electrochemistry  Apparatus. — Apparatus  used  for  experiments  in  electro- 
chemistry, composed  in  chief  value  of  glass  that  has  been  blown  in  a  mold  or 
otherwise,  is  dutiable  at  the  rate  of  60  per  cent  ad  valorem  under  paragraph 
98.— T.  D.  31299  (G.  A.  7170). 

Gauge  Glasses  produced  by  a  process  of  blowing  and  drawing  are  dutiable 
as  "  all  articles  of  every  description  composed  wholly  or  in  chief  value  of  glass, 
blown  either  in  a  mold  or  otherwise,"  at  60  per  cent  ad  valorem  under  para- 
graph 98. 

The  terms  "  composed  wholly  or  in  chief  value  of  glass  blown  either  in  a 
mold  or  otherwise  "  being  descriptive,  it  is  immaterial  whether  merchandise 
described  thereby  is  or  is  not  included  within  a  commercial  term. — T.  D. 
32882  (G.  A.  7399). 

Geissler  Tubes  which  are  manufactured  from  blown-glass  tubing  manipu- 
lated by  hand  into  the  required  form  are  dutiable  as  "all  articles  of  every  de- 
scription composed  wholly  or  in  chief  value  of  glass  blo^vn  either  in  a  mold  or 
otherwise,"  iinder  paragraph  98,  rather  than  as  manufactures  of  glass  under 
paragraph  109.— T.  D.  32344  (G.  A.  7342), 


144  DIGEST  OF   CUSTOMS  DECISIONS. 

Glass  Bottles,  Printed. — Bottles  with  an  inscription  placed  thereon  by  the 
use  of  a  plaster  mold  and  a  gelatinous  substance  held  dutiable  under  para- 
graph 98  as  glass  bottles  printed  in  any  manner  at  60  per  cent  ad  valorem.^ 
T.  D.  33589   (G.  A.  7475). 

Glass  Mosaics. — These  goods  have  been  so  far  advanced  beyond  the  condi- 
tion of  a  mere  raw  material  that  they  have  not  only  received  a  distinctive 
name,  but  a  special  definite  form  that  conmiits  them  to  a  specific  ultimate  use 
and  apparently  renders  them  commercially  unfit  for  anything  else.  The  lan- 
guage of  paragraph  98  is  broad  enough  to  cover  articles  of  glass  other  than 
those  denominatively  provided  for,  and  these  glass  mosaics  were  dutiable  under 
that  paragraph.— U.  S.  v.  Foscato  (Ct.  Cust.  Appls.),  T.  D.  35251;  (G.  A.  Ab. 
365S6)  T.  D.  347S9  reversed. 

Glass  Paper  Weights. — Paper  weights  of  colored  glass,  ground  to  a  polished 
surface,  having  an  advertisement  on  the  back  of  an  ornamental  nature,  were 
held  properly  classified  as  glass  articles,  ornamented,  under  paragraph  98. 
G.  A.  5911  (T.  D.  26010)  followed.— Ab.  37493. 

Glass  Pens,  with  pen  and  handle  made  in  one  piece,  dutiable  as  articles  in 
chief  value  of  blown  glass  at  the  rate  of  60  per  cent  ad  valorem  under  para- 
graph 98.— Dept.  Order  (T.  D.  33621). 

Glass  Photo  Baths. — A  receptacle  2  by  6  by  10  inches,  with  open  top  and  no 
apparent  provision  for  covering,  used  by  photographers  as  a  bath  for  sensitized 
photographers'  plates,  does  not  fall  within  the  provision  for  jars  in  paragraph 
97,  as  the  term  "  jars,"  as  there  employed,  is  expressly  restricted  to  such  as  are 
ordinarily  enaployed  as  containers  for  the  holding  or  transportation  of  mer- 
chandi.se. 

No  evidence  having  been  offered  to  impeach  the  finding  of  the  appraiser  that 
the  article  in  question  is  blown  glass,  the  assessment  under  paragraph  98  as 
blown  glass  must  control. — Gallagher  &  Ascher  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  35924 ;  G.  A.  Ab.  37372  affirmed. 

Molded  Glass  Rods  colored  in  the  pot  held  specially  provided  for  under 
paragraph  98  as  articles  of  glass,  colored,  and  not  dutiahle  as  glass  or  manufac- 
tures thereof  under  paragraph  109.— T.  D.  34602   (G.  A.  7580). 

Sign  Plates  12  inches  long  by  3  inches  wide  and  three-eighths  of  an  inch 
thick,  made  of  plate  glass,  polished,  with  beveled  edges,  drilled  with  a  hole  at 
each  end,  classified  as  ground-glass  articles  under  paragraph  98,  were  claimed 
dutiable  as  polished  plate  glass  (pars.  102  and  104).  I'rotest  overruled,  the 
board  holding  the  merchandise  in  question  to  be  completed  articles,  whereas 
paragraphs  102  and  104  apply  to  plate  glass  itself  or  the  raw  material. — Ab. 
37234. 

Silvered  Blown-Glass  Reflectors,  claimed  silvered  for  utilitarian  purposes 
only,  held  dutiable  under  paragraph  98.  and  not  under  paragraph  109.  Ab. 
21957  (T.  D.  30048)  distinguished;  G.  A.  7031  (T.  D.  30065),  and  Ab.  25466 
(T.  D.  31543)  followed.— T.  D.  34351  (G.  A.  7550). 

Sounding-Machine  Tubes  of  blown  glass,  coated  on  the  interior  with  a 
chemical  film,  packed  in  tin  cases  containing  10  such  tubes,  do  not  in  combina- 
tion with  the  tin  coverings  constitute  entireties  dutiable  as  manufactures  of 
metal,  at  45  per  cent  ad  valorem  under  paragraph  199.  The  tubes  are  dutiable 
at  60  per  cent  ad  valorem  under  paragraph  98  as  articles  in  chief  value  of  blown 
glass,  to  the  value  of  which  must  be  added  the  cost  of  the  metal  coverings  as 
provided  in  section  28,  subsection  18 ;  it  being  immaterial  for  tariff  purposes 
that  the  value  of  the  covering  may  be  greater  than  that  of  the  merchandise 
contained  therein.— T.  D.  31674  (G.  A.  7234). 


SCHEDULE  B EARTHS,   EARTHENWARE,  AND  GLASSWARE.       145 

Stem  Glassware. — The  question  at  issue  was  whetlier  the  stem  or  the  bowl 
of  the  imported  glassware  constitutes  value  in  chief  of  the  merchandise.  The 
relative  values  were  not  sliown  by  the  testimony. 

And  as  there  was  no  proof  actually  before  the  board  upon  which  a  conclusion 
could  be  rested  that  molded  and  not  blown  glass  was  the  component  material  of 
chief  value,  the  knowledge  of  the  board  itself  could  not  support  its  conclusion. — 
U.  S.  V.  Burley  &  Tyrrell  Co.  (Ct.  Oust.  Appls.),  T.  D.  34938;  (G.  A.  Ab.  35264) 
T.  D.  34321  reversed. 

This  glassware  is  composed  of  blown  bowls  with  molded  stems  and  feet. 
There  was  no  evidence  by  which  a  finding  could  be  made  of  the  value  of  the 
blown  bowl  or  that  of  the  moled  stem  and  foot  when  these  first  took  on  the 
character  of  blown  or  molded  glass;  and  the  finding  of  the  collector  that  blown 
glass  was  the  component  material  of  chief  value  was  unimpeached. — U.  S.  v. 
Gredelue  (Ct.  Cust.  Appls.),  T.  D.  34476;  (G.  A.  7519)  T.  D.  34023  reversed. 

Syringes  of  Blown  Glass. — Labor  is  not  a  material,  and  in  connection  with 
the  assessment  of  duties  can  not  be  treated  as  a  component  part  of  imported 
merchandise.  It  is  merely  an  element  that  must  be  considered  only  so  far  as  it 
affects  the  value  of  the  particular  material  to  which  it  has  been  applied. 

Unfinished  syringes,  consisting  solely  of  barrels  and  plungers  made  from 
blown-glass  tubing,  are  dutiable  under  the  provision  of  paragraph  98  for  "  arti- 
cles composed  wholly  or  in  chief  value  of  glass  blown  either  in  a  mold  or  other- 
wise," and  not  under  paragraph  109  as  "  manufactures  of  glass." — T.  D.  31427 
(G.  A.  7192). 

Thermo  Jars. — These  articles  consist  of  double  jars,  one  inserted  in  the 
other,  and  are  constructed  in  the  same  manner  as  thermo  bottles.  The  .iars 
are  silvered  for  purposes  of  utility,  and  duty  was  assessed  thereon  at  60  per 
cent  ad  valorem  under  paragraph  98  as  articles  of  glass,  silvered.  So  held. — 
Ab.  25466  (T.  D.  31543). 

Thermos  Bottle  Cylinders. — Articles  of  blown  glass  in  an  unfinished  con- 
dition, intended  for  use  in  the  manufacture  of  thermos  bottles,  are  not  dutiable 
as  manufactures  of  glass  or  in  part  of  metal  under  paragraph  109  or  199, 
respectively,  nor  as  bottles  under  paragraph  97,  but  are  dutiable  imder  para- 
graph 98  as  articles  composed  wholly  or  in  chief  value  of  glass  blown. — T.  D. 
30665  (G.  A.  7031). 

Thermos  Bottles  of  BloAvn  Glass. — It  is  not  shown  that  the  goods  consist 
of  the  ordinary  articles  recognized  as  containers  for  holding  or  transporting 
merchandise.  They  are  a  product  which,  while  still  known  as  bottles,  and  while 
blown,  are  in  a  class  by  themselves,  and.  so  far  as  the  record  discloses,  fall 
without  the  provisions  of  paragraph  97,  and  within  those  of  paragraph  98,  there 
being  an  entire  absence  of  proof  to  overcome  the  presumption  arising  in  favor 
of  the  action  of  the  collector. — Stegemann,  jr.,  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  33220;  (G.  A.  Ab.  29129)  T.  D.  32681,  and  (G.  A.  Ab.  29345)  T.  D.  32735 
affirmed. 

Tintometer  Standards. — We  find  the  merchandise  to  be  articles  composed 
wholly  or  in  chief  value  of  glass,  colored,  and  hold  that  it  is  dutiable  at  60  per 
cent  ad  valorem  under  paragraph  98.— Ab.  25492  (T.  D.  31568). 

Trick  Ink  Bottles,  consisting  of  a  small  blown-glass  bottle  and  an  irregu- 
larly shaped  piece  of  black  colored  metal  dutiable  at  the  rate  of  60  per  cent  ad 
valorem  under  paragraph  98,  as  articles  in  chief  value  of  blown  glass. — Dept. 
Order  (T.  D.  33638). 

60690°— 18— VOL  1 10 


146  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1S97. 

Ampulla. — Tlioy  wore  classified  under  paragraph  99  as  bottles  or  vials  com- 
posed of  molded  or  pressed  glass,  and  held  to  be  dutiable  as  blown  glassware 
(par.  100).— Ab.  26537  (T.  D.  31SG6). 

Artificial  Eyes  for  Horses,  composed  of  glass,  artistically  colored  by  hand 
and  severally  fitted  with  two  pieces  of  soft  wire  by  means  of  which  the  eye 
is  .secured  in  position,  are  dutiable  at  the  rate  of  60  per  cent  ad  valorem  under 
paragraph  100,  and  not  at  45  per  cent  ad  valorem  under  paragraph  112.  G.  A. 
5471  (T.  D.  24799),  affirmed  in  Hoehn  v.  U.  S.  (T.  D.  26947),  followed.— T.  D. 
26993   (G.  A.  6261). 

Blown-Glass  Articles  Not  Containers. — Paragraph  100  is  not  limited  to 
articles  of  blown  glass  capable  of  being  filled;  and  lamp  chimneys,  globes, 
shades,  and  other  articles  composed  wholly  of  blown  glass  are  dutiable  under 
said  paragraph.  G.  A.  5794  (T.  D.  25598)  and  Hempstead  v.  U.  S.  (158  Fed. 
Rep.,  584;  T.  D.  2S638)  followed.— T.  D.  29328  (G.  A.  6824). 

Blown-Glass  Tubes. — Tubes  of  blown  glass,  which,  after  importation,  are 
sold  to  manufacturers  to  be  cut  to  fit  siphon  bottles,  held  dutiable  as  manu- 
factures of  glass  under  paragraph  112,  and  not  as  blown  glassware  under  para- 
graph 100.  U.  S.  V.  Fensterer  (84  Fed.,  148),  U.  S.  v.  Hinsberger  (94  Fed., 
645),  U.  S.  V.  Durand  (137  Fed.,  382;  T.  D.  26123),  and  G.  A.  6533  (T.  D. 
27884)  followed.— T.  D.  34277  (G.  A.  7542). 

Blown-Glass  Blanks,  which  are  produced  by  blowing  glass  into  a  mold  and 
breaking  off  the  surplus  portion  and  which  are  incomplete,  being  suitable  only 
to  be  placed  in  the  hands  of  glass  cutters  to  be  finished,  are  not  dutiable  as 
"  blown  glassware "  under  paragraph  100,  but  under  the  provision  in  para- 
graph 12  for  "  all  glass  or  manufacture  of  glass." — U.  S.  v.  Durand  (C.  C.  A.), 
T.  D.  26123;  T.  D.  24951   (C.  C.)  affirmed. 

Blown  Glassware  (Gauge  Glasses). — The  term  "blown  glassware,"  as 
used  in  paragraph  100,  has  no  technical  or  commercial  signification  differing 
from  its  ordinary  meaning,  as  understood  by  glassmakers  and  popularly,  and 
simply  means  glassware  created  by  the  process  of  blowing,  as  distinguished 
from  that  of  pressing,  and  includes  all  kinds  of  articles  made  of  glass  which 
have  been  produced  in  this  manner. 

Gauge  glasses,  made  by  the  process  of  glass  blowing,  and  not  to  be  further 
manipulated  by  gla.ssmakers,  but  which  are  in  their  completed  condition  and 
ready  for  use,  are  "  blown  glassware,"  and  dutiable  as  such  under  paragraph 
100,  and  not  under  paragraph  112  as  manufactures  of  glass  not  sjiocially  pro- 
vided for.  Rogers  v.  U.  S.  (115  Fed.  Rep.,  233;  C.  C.  A.,  121  id.,  546)  fol- 
lowed; U.  S.  I'.  Louis  Hinsberger  Cut  Glass  Co.  (94  id.,  645)  distinguished. — 
T.  D.  24534  (G.  A.  5364). 

Bottles  With  Cut-Gla.ss  Stoppers. — Bottles,  made  of  glass,  plain,  blown, 
or  molded,  designed  to  be  subsequently  fitted  with  cut-glass  stoppers,  are  not 
dutiable  as  articles  apart  from  the  glass  stoppers  imported  with  them ;  the 
bottles  and  the  cut-glass  stoppers  are  dutiable  as  entireties  as  cut-glass  bottles 
under  paragraph  100.— Park  &  Tilford  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31006; 
T.  D.  30123  (C.  C.)  and  (G.  A.  6794)  T.  D.  29192  affirmed. 

Bottles  With  Ground-Glass  Stoppers. — Bottles  containing  merchandise, 
the  stoppers  of  which  have  been  ground  more  than  is  necessary  for  fitting  them 
in  the  bottles,  are  dutiable  at  60  per  cent  ad  valorem  under  paragraph  100 
as  ground-glass  bottles  and  not  under  paragraph  99  as  bottles.  Utard  f.  U.  S. 
(T.  D.  25115),  affirming  124  Fed.  Rep.,  997,  and  In  re  Utard,  G.  A.  4769  (T.  D. 
22503).— T.  D.  25192  (G.  A.  5638). 


SCHEDULE  B EAETHS,  EAETHENWARE,  AND  GLASS WAEE.       147 

Chemical  Flasks. — Thin  blown-glass  flasks  designed  for  use  in  chemical 
laboratories  are  dutiable  under  paragraph  100  as  "  blown  glassware  "  rather 
than  under  paragraph  99  as  "  bottles." 

The  bottle  paragraph  (No.  88)  of  the  tariff  act  of  1894  contained  a  provision 
for  "  bottle  glassware  "  which  was  held  to  cover  bottle-shaped  receptacles,  such 
as  blown-glass  chemical  flasks,  but  which  was  omitted  from  the  tariff  act  of 
1897,  while  a  provision  (par.  1(K))  for  "blown  glassware"  was  inserted  in  the 
latter  act.  Held  that  it  was  intended  that  blown-glass  flasks  should  no  longer 
be  grouped  with  bottles,  but  should  be  included  in  the  larger  group  of  "  blown 
glassware."— Eimer  v.  U.  S.  (C.  C.  A.),  T.  D.  29601;  T.  D.  29162  (C.  C.)  and 
Ab.  15582  (T.  D.  28223)  affirmed. 
Chemical  Glassware. 

Akticles  Blown  in  Mold. — The  provision  in  paragraph  100  for  "  blown  glass- 
ware "  is  not  limited  to  articles  blown  free-handed,  but  includes  also  those 
blown  in  a  mold. 

Articles  of  Blown  Glass  and  Other  Material. — The  provision  in  paragraph 
100  for  "  blown  glassware  "  does  not  include  articles  composed  in  chief  value  of 
blown  glass,  but  in  part  of  other  glass  or  material.  Such  ware  is  dutiable  as 
manufactures  of  glass  under  paragraph  112. 

Grinding  for  Utility. — The  provision  in  paragraph  100  for  "  articles  of 
glass,  ornamented,  decorated,  or  ground  (except  such  grinding  as  is  necessary 
for  fitting  stoppers),"  is  not  limited  to  articles  in  which  the  grinding  is  done  for 
ornamental  or  decorative  purposes,  but  includes  plain  goods  ground  for  «tility 
purposes  only.— U.  S.  v.  Heil  Chemical  Co.  (C.  C.  A.),  T.  D.  30492;  T.  D. 
29205  (C.  C.)  and  Ab.  9355  (T.  D.  26923)  reversed  in  part. 

Colored  Glass  Bottles,  Decorated. — Colored  glass  bottles,  having  on  their 
sides  a  figure  of  a  basket  filled  with  flowers,  are  ornamented  or  decorated 
within  the  meaning  of  paragraph  100,  and  are  not,  under  paragraph  99,  plain 
colored  glass  bottles.— T,  D.  23790  (G.  A.  5158). 

Cut-Glass  Thermometers. — Held  that  cut-glass  thermometers  the  cutting  on 
which  is  not  shown  to  be  of  such  a  character  as  to  ornament  or  decorate  the 
thermometers  are  not  dutiable  under  paragraph  100,  relating  to  "  articles  of 
glass,  cut,  or  otherwise  ornamented,  decorated,"  etc.,  but  under  paragraph  112 
as  manufactures  of  glass,  not  specially  provided  for. — U.  S.  v.  Hesse;  U.  S.  v. 
R.  Hoehn  Co.  (C.  C),  T.  D.  26398;  Ab.  2273  (T.  D.  25482)  affirmed. 

Decorated  Siphon  Bottles. — Glass  siphon  bottles,  etched  with  a  representa- 
tion of  a  man's  head  and  shoulders,  surrounded  by  a  band  and  advertising 
inscription,  held  dutiable  at  60  per  cent  ad  valorem  under  paragraph  100, 
providing  for  "  glass  bottles  etched  or  otherwise  ornamented,  decorated,"  etc., 
rather  than  at  45  per  cent  ad  valorem  under  paragraph  132  as  "manufactures 
of  glass  not  specially  provided  for."— T.  D.  28251  (G.  A.  6622). 

Decorated  Glassware— Utilitarian  Effects. — The  provision  in  paragraph 
300,  for  bottles  and  other  glassware,  "  engraved,  painted,  printed,  or  otherwise 
ornamented,  decorated,"  etc.,  does  not  include  merchandise  subjected  to  the 
processes  enumerated,  if  the  intention  is  to  produce  a  utilitarian  effect,  even 
though  the  appearance  of  the  glasswore  may  be  improved,  and  does  not 
cover  bottles  on  which  have  been  produced  certain  letters  representing  chemical 
formulfp,  surrounded  with  a  white  line. — Thomas  v.  Hempstead  (C.  C.  A.), 
T.  D.  25607;  122  Fed.  Rep.,  752  (C.  C.)  affirmed. 

Double  Bottles. — Certain  bottles  consisted  of  a  smaller  bottle  inserted  into 
a  larger,  the  space  between  the  two  being  silvered  and  made  a  vacuum  for 
purposes  of  insulation.     Held  that  they  were  not  dutiable  as  "  silvered  "  bottles 


148  DIGEST   OF   CUSTOMS   DECISIONS. 

under  pariifrraph  100,  Ix'caiisi*  not  silvorod  for  ornaniiMital  or  docorative  pur- 
poses, and  that  they  were  not  "  plain  "  plass  bottles  within  the  meaning  of 
paragraph  99,  but  that  they  were  dutiable  as  manufactures  of  glass  under 
paragraph  112.  Koscherak  v.  U.  S.  (98  Fed.  Rep.,  596)  and  U.  S.  v.  Hesse  (141 
Fed.  Rep..  492;  T.  D.  26398)  followed.— T.  D.  29996  (G.  A.  6931). 

Etched  Glass  (Thermometers). — To  bring  articles  of  etched  glass  withiu 
paragraph  100,  providing  for  "  articles  of  glass  etched,  or  otherwi.se  ornamented, 
decorated,  or  ground,  and  any  articles  of  which  such  glass  is  the  component 
material  of  chief  value,"  the  etching  nui.st  amount  to  an  ornament  or  decoration. 
It  is  held  accordingly  that  thermometers  of  glass  and  metal  (mercury),  glass 
being  the  component  material  of  chief  value,  on  which  are  etched  a  scale  of 
degrees  and  the  name  and  place  of  business  of  the  makers  of  the  articles,  the 
etching  being  purely  of  a  utilitarian  and  practical  character,  are  not  dutiable 
under  said  paragraph  100,  but  are  dutiable  under  paragraph  112,  as  manufac- 
tures of  which  glass  is  the  component  material  of  chief  value,  n^t  specially 
provided  for.  In  re  Meyer  Bros.  Drug  Co.,  G.  A.  4223  (T.  D.  19805)  overruled; 
In  re  Borgfeldt,  G.  A.  4073  (T.  D.  18916)  ;  In  re  Ma.sson,  G.  A.  4675  (T.  D. 
22081)  ;  Ko.scherak  v.  U.  S.  (98  Fed.  Rep.,  596;  39  C.  C.  A.,  166),  and  U.  S.  v. 
Borgfeldt  (suit  2757,  no  opinion)  followed.— T.  D.  24160  (G.  A.  5262). 

Glassware  in  Chief  Value  of  the  Metal  Decoration. — In  construing  the 
provision  in  paragraph  100  for  "  articles  of  glass  ornamented,  decorated,"  etc., 
Held  that  it  is  immaterial  whether  the  glass  or  the  decorative  material  is  the 
component  of  chief  value,  and  that  certain  glass  vases  ornamented  with  metal 
filigree  work  are  dutiable  under  that  provision,  irrespective  of  the  value  of 
the  metal.— Gallenkamp  v.  Rachman  (C.  C),  T.  D.  27090;  (G.  A.  5922)  T.  D. 
26034  reversed. 

Glass  Blanks  blown  in  a  mold  and  not  further  manufactured  than  having 
the  surplus  glass  roughly  broken  off  are  dutiable  at  45  per  cent  ad  valorem 
under  paragi-aph  112  and  not  at  60  per  cent  ad  valorem  under  paragraph  100 
as  blown  glassware.  G.  A.  3480  (T.  D.  17163),  G.  A.  4121  (T.  D.  19200),  U.  S. 
r.  Fensterer  (84  Fed.  Rep.,  148),  and  U.  S.  v.  Durand  (reported  in  T.  D. 
26123)   cited  and  followed. 

Glass  blanks  cut  or  ground  for  any  purpose  and  to  any  extent  are  dutiable 
at  60  per  cent  ad  valorem  under  paragraph  100.  U.  S.  v.  Louis  Hinsberger 
Cut-Glass  Co.  (94  Fed.  Rep.,  645)  followed.— T.  D.  26232  (G.  A.  5993). 

Glass  Mosaic  Cubes. — Small  cubes  of  transparent  green  glass,  with  a  thin 
layer  of  gilt  enamel  on  one  side,  held  to  be  dutiable  as  manufactures  of  glass 
under  paragraph  112  and  not  as  "  fusible  enamel  "  under  paragraph  113. — T.  D. 
25509  (G.  A.  5760). 

Glass  cubes  or  mosaics,  some  colored  red,  others  blue,  others  gilded,  none  of 
them  containing  more  than  a  single  color,  designed  for  future  use  in  construct- 
ing a  church  altar,  are  dutiable  at  45  per  cent  ad  valorem  under  paragraph  112 
as  manufactures  of  glass,  and  not  at  60  per  cent  ad  valorem  under  paragraph 
100  as  glass  article.?,  colored,  stained,  gilded,  or  otherwise  ornamented  or  dec- 
orated. A  single  solid  color  is  not  per  se  an  ornamentation. — T.  D.  24991 
(G.  A.  .5576). 

Glass  Pendants  for  Chandeliers. — Glass  pendants,  prismatic  in  form,  de- 
signed for  use  in  the  construction  of  chandeliers,  and  consisting  of  two  pieces, 
one  large  and  the  other  small,  united  by  means  of  brass  wire,  are  dutiable 
at  the  rate  of  60  per  cent  ad  valorem  under  paragraph  100  and  not  at  45  per 
cent  under  paragraph  110.  Eimer  v.  U.  S.  (126  Fed.  Rep.,  439;  T.  D.  25112)  ; 
Erhardt  v.  Hahn  (55  Fed.  Rep.,  273)  ;  Seeberger  v.  Farwell  (139  U.  S.,  608), 
and  Saltonstall  v.  Wiebusch  (156  U.  S.,  601)  cited.— T.  D.  26153  (G.  A.  5968). 


SCHEDULE  B — EAETHS,  EARTHENWARE,  AND  GLASSWARE.      140 

Glass  pendants  for  chandeliers,  tubular  in  form  and  severally  5  inches  lu 
length  and  an  eighth  of  an  inch  in  diameter,  colored  with  a  single  color  in  the 
pot,  and  not  by  superadded  process,  a  metal  hook  for  purposes  of  suspension 
being  affixed  in  one  end  of  each  pendant,  are  dutiable  at  45  per  cent  ad  valorem 
under  paragraph  112  and  not  at  60  per  cent  ad  valorem  as  articles  composed 
of  blown  glass  or  as  articles  of  glass,  colored,  under  paragraph  100.  Eimer 
V.  U.  S.  (126  Fed.  Rep.,  439)  and  Koscherak  v.  U.  S.  (98  Fed.  Rep.,  596)  cited; 
G.  A.  5576  (T.  D.  24991)  followed.— T.  D.  26933  (G.  A.  6239). 

Glass  Strips,  Ground. — Strips  of  molded  glass  with  ground  edges,  designed 
for  use  as  parts  of  chandeliers,  are  dutiable  under  paragraph  100  as  articles  of 
glass,  ground.— T.  D.  30709  (G.  A.  7041). 

Ground  Glass. — The  word  "  ground  "  herein  is  not  limited  to  articles  that 
are  ground  for  purposes  of  decoration. — McMullen  v.  U.  S.,  123  Fed.  Rep.,  847. 

Microscope  Slides. — Construing  paragraph  100,  covering  "  vessels  or  articles 
of  glass,  all  the  foregoing,  filled  or  unfilled,  and  whether  their  contents  be  duti- 
able or  free,"  Held  that  the  qualifying  words  at  the  end  of  the  provision  do  not 
require  that  the  paragraph  should  be  limited  to  articles  capable  of  being  filled, 
as  the  history  of  legislation  on  the  subject  indicates  a  contrary  intention. 
Microscope  slides,  therefore,  are  not  excluded  from  the  paragraph  because  not 
used  us  containers. 

It  is  the  intention  of  Congress  to  make  the  enumeration  of  dutiable  articles  in 
tariff  acts  as  nearly  exhaustive  as  possible  and  to  cover  by  clauses  for  goods 
"  not  otherwise  provided  for  "  only  such  inevitable  omissions  as  must  occur  in 
such  enumeration ;  and  articles  should  not  be  classified  under  such  clauses 
which  can  by  fair  construction  be  embraced  within  a  specific  enumeration. — 
Hempstead  v.  U.  S.  (C.  C.  A.),  T.  D.  28638;  T.  D.  28460  (C.  C.)  and  Ab.  13738 
(T.  D.  27765)  affirmed. 

Microscope  slides,  pieces  of  crown  glass  about  3  inches  in  length  and  1  inch 
in  width,  with  beveled  edges  and  with  a  slight  concavity  in  the  center  of  each 
piece,  are  dutiable  at  60  per  cent  ad  valorem  under  paragraph  100,  and  not  at 
If  cents  per  pound  and  5  per  cent  ad  valorem  under  paragraphs  101  and  107. 
nor  at  45  per  cent  under  paragraph  112. — T.  D.  25598  (G.  A.  5794). 

Microscope  slides  of  glass,  containing  specimens  that  are  of  greater  valu«' 
than  the  glass,  are  not  dutiable  under  paragraph  100,  relating  to  articles  of 
glass,  ground,  etc.,  but  under  section  6  as  unenumerated  manufactured  arti- 
cles.   G.  A.  1394  (T.  D.  12798)  followed.— T.  D.  29614  (G.  A.  6880). 

Photographic  Color-Process  Screens. — Finely  dotted  or  stippled  screens 
employed  in  the  reproduction  of  paintings,  etc.,  in  color  by  photolithographic 
process,  the  stippling  done  by  etching  but  not  for  the  purpose  of  ornamentation 
or  decoration,  are  dutiable  at  the  rate  of  45  per  cent  ad  valorem  under  para- 
graph 112,  and  not  at  60  per  cent  ad  valorem  under  paragraph  100.  In  re 
Koscherak  v.  U.  S.  (98  Fed.  Rep.,  596)  cited.— T.  D.  26988  (G.  A.  6256). 

Photographic  views — Glass  paper  weights. — Photographic  views  colored 
and  covered  with  glass,  the  edges  of  the  glass  being  polished  and  gilded,  and 
circular  glass  paper  weights  having  attached  to  the  polished  base  thereof  colored 
photographs,  are  dutiable  at  60  per  cent  ad  valorem  under  paragraph  100,  and 
not  at  45  per  cent  under  paragraph  112  as  manufactures  of  which  glass  is  the 
component  material  of  chief  value.— T.  D.  26010  (G.  A.  5931). 

Reflectors  for  Lamps. — Lamp  reflectors  composed  of  glass  that  has  been 
beveled,  silvered,  and  backed  with  a  plating  of  copper  or,  in  lieu  of  such  cop- 
per backing,  coated  with  red  paint  are  dutiable  under  paragraph  112,  and  not 
under  paragraph  101  or  105,  nor  under  either  thereof  in  conjunction  with  para- 
graph 107.  G.  A.  6233  (T  D..  26919),  affirmed  in  T.  D.  27773  (suits  4163,  etc.), 
followed.— T.  D.  27783  (G.  A.  6501). 


150  DIGEST  OF   CUSTOMS  DECISIONS. 

Tantalus  Sets. — The  constituent  parts  of  so-called  tantalus  sets  composed  of 
cut-glass  bottles  set  in  frames  of  wood  trimmed  with  metal,  the  bottles  differing 
in  no  respect  from  the  ordinary  cut-glass  bottles  of  commerce,  are  dutiable  sepa- 
rately— the  glassware  at  6U  per  cent  ad  valorem  muler  paragraph  100  and  the 
frames  at  35  per  cent  ad  valorem  under  paragrajih  208,  and  not  as  entireties 
according  to  the  component  material  of  chief  value  in  the  combined  articles. 
U.  S.  r.  DieckerhofiE  (T.  D.  2S71G)  and  G.  A.  5748  (T.  D.  25490).— T.  D.  29030 
(G.  A.  6766). 

Thermometers  and  Lactoscopes,  composed  chiefly  of  blown  glass  but  in 
part  of  other  materials,  are  not  dutiable  as  "  blown  glassware  "  under  para- 
graph 100,  but  as  manufactures  in  chief  value  of  glass  under  i>aragraph  112. — 
Eimer  v.  U.  S.  (C.  C),  T.  D.  25112. 

Therniometers  of  Glass,  Cut  or  Ground. — Thermometers,  frosted  or  ground 
by  a  process  of  sand  blasting,  dutiable  at  60  per  cent  ad  valorem  under  para- 
graph 100.  G.  A.  5302  of  June  23,  1903  (T.  D.  24514),  to  be  disregarded.— 
Dept.  Order  (T.  D.  25518). 

In  order  to  bring  merchandise  within  the  provision  in  paragraph  100,  for 
"  articles  of  glass,  cut,  engraved,  painted,  colored,  stained,  silvered,  gilded, 
etched,  frosted,  printed  in  any  manner  or  otherwise  ornamented,  decorated,  or 
ground  (except  such  grinding  as  is  necessary  for  fitting  stoppers),"  the  cutting, 
painting,  frosting,  etc.,  must  be  substantial  and  of  such  character  as  to  amount 
to  an  ornamentation  or  decoration. 

Thermometers  of  glass,  cut  to  the  extent  of  having  a  bevel  about  one-fourth 
of  an  inch  wide,  some  having  in  addition  a  fancy  design  cut  in  the  glass,  are 
dutiable  under  the  provision  in  paragraph  100,  for  "  articles  of  glass,  cut,  and 
of  which  glass  is  the  component  material  of  chief  value";  but  other  thermom- 
eters, with  a  bevel  above  one  thirty-second  of  an  inch  wide,  a  single  narrow 
black  stripe  painted  around  the  face  of  the  thermometers,  and  the  face  frosted 
by  a  process  of  sand  blasting,  the  beveling  being  for  the  purpose  of  smoothing 
the  edges  and  the  frosting  for  the  purpose  of  affording  a  holding  surface  for  the 
paint  by  which  the  thermometric  scale  is  indicated,  are  not  included  within  said 
provision,  but  are  dutiable  under  paragraph  112  as  manufactures  of  glass  not 
specially  provided  for.  Koscherak  r.  U.  S.  (98  Fed  Rep.,  596;  39  C.  C.  A.,  166) 
followed.— T.  D.  24514  (G.  A.  5362).     Note  T.  D.  25518  above. 

Thermometers  with  Ground  or  Beveled  Edge.. — Glass  thermometers  with 
faces  presenting  a  frosted  or  ground  effect  produced  with  acid,  or  with  backs 
coated  with  paint  or  white  enamel,  all  having  beveled  or  ground  edges  one 
thirty-second  of  an  inch  or  more  in  width,  Held,  by  reason  of  such  beveling,  to 
be  dutiable  at  the  rate  of  60  per  cent  ad  valorem  under  paragraph  100,  and  not 
at  45  per  cent  ad  valorem  under  ijaragraph  112.  G.  A.  5362  (T.  D.  24514)  and 
U.  S.  V.  Hinsberger  (94  Fed.  Rep.,  645)  cited.— T.  D.  27290  (G.  A.  6340). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Artificial  Eyes  are  dutiable  as  articles  of  glass,  colored,  under  paragraph 
S9.— T.  D.  10854  (G.  A.  3373). 

Glass  Siphon  Bottles,  intended  for  holding  gas-charged  waters,  having 
etched  thereon  a  trade-mark  design  composed  of  the  outlines  of  the  figure  of  a 
woman,  inclosed  in  an  oval  panel  resting  upon  a  scrolled  base,  are  ornamented 
or  decorated,  and  dutiable  under  paragraph  90. 

To  bring  glass  bottles  within  paragraph  90  the  cutting,  engraving,  etching, 
etc.,  must  b(!  substantial  and  sufficient  to  amount  to  an  ornament  or  decora- 
tion.—Koscherak  V.  U.  S.  (C.  C.  A.),  98  Fed  Rept..  590. 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND   GLASSWARE.       151 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bohemian  Glass. — This  act  is  a  substitute  for  all  prior  tariff  legislation,  so 
far  at  least  as  such  legislation  lays  a  duty  upon  imported  articles  of  any  kind, 
find  Bohemian  glass,  although  specifically  enumerated  eo  nomine  in  the  act  of 
1883,  paragraph  143,  is  dutiable  under  this  act  and  not  under  the  act  of  1883, 
which  is  no  longer  in  force  as  to  the  imposition  of  duties. — 46  Fed.  Rep.,  522, 
In  re  Straus,  affirming  T.  D.  10925  (G.  A.  420). 

Bottles  with  Cut-Glass  Stoppers. — The  provision  for  articles  of  glass,  cut, 
is  more  specific  than  the  provision  for  glass  bottles.  Articles  of  glass  cut, 
consisting  of  decanters,  carafes  or  water  bottles,  and  toilet  or  perfumery  bot- 
tles, having  cut-glass  stoppers,  all  made  of  flint  glass  and  molded,  are  dutiable 
at  60  per  cent  and  not  under  paragraphs  103  and  104  at  40  per  cent. — T.  D. 
14930  (G.  A.  2559). 

Chemical  Glassware  is  such  ware  as  is  used  in  making  ob.servatio<is  and 
experiments  in  chemistry,  mixing  chemical  compounds,  and  does  not  include 
articles  or  instruments  which  are  used  solely  for  therapeutical  and  surgical 
purposes.  The  protest  as  to  the  urinometers  is  overruled. — T.  D.  12028  (G.  A. 
941). 

Etched  Glassware.— Hollow  translucent  vessels,  molded  from  glass  and 
etched  with  fluoric  acid,  representing  female  figures,  the  head  separable  from 
the  body  and  fitting  closely  on  the  neck,  so  as  to  form  a  stopper,  of  a  capacity 
of  7^  and  18J  fluid  ounces,  respectively,  and  used  as  bar  bottles,  are  dutiable 
as  bottles  under  this  paragraph,  and  not  as  pressed  glassware  nor  under  para- 
graph 106  which  does  not  include  etched  glassware  in  its  enumeration  of  orna- 
mental glassware. — In  re  Smith  (C.  C),  55  Fed.  Rep.,  476,  affirming  T.  D. 
12104  (G.  A.  960). 

Glass  Rondelles. — Molded  disks  of  colored  glass,  one  surface  of  each  disk 
fiat  and  the  other  having  a  concave  ring  surrounding  a  convex  surface,  some- 
what resembling  a  bull's-eye,  commercially  known  as  rondelles,  used  in  the 
ornamentation  of  church  windows,  are  manufactures  of  glass. — T.  D.  12685 
(G.  A.  1334). 

Glass  Wool. — Spun  glass  made  by  dipping  glass  rods  into  glass  in  a  state 
of  fusion  and  drawing  it  out  into  fine  threads  or  filaments,  known  as  glass  wool 
or  as  glass  silk,  used  in  chemical  laboratories,  for  filtering  purposes,  is  chemical 
glassware.— T.  D.  12716  (G.  A.  1365). 

Microscopic  Slides  with  Specimens. — Microscopic  slides  containing  insects 
are  dutiable  as  manufactures  of  glass  and  not  as  preparations  of  anatomy. — 
T.  D.  12679  (G.  A.  1328). 

Glass  Mosaics. — Small  pieces  of  glass  variegated  in  color  and  cut  in  forms 
nearly  cubic,  intended  for  mosaic  work,  assessed  under  paragraphs  106  and  108 
and  claimed  to  be  dutiable  under  paragraph  94  or  section  4  or  free  under 
paragraph  590.    Protest  overruled.— T.  D.  12721  (G.  A.  1370). 

Thermometers,  etc. — Maximum  and  minimum  thermometers,  chemical 
thermometers,  Einhorn's  saccharometers,  chemical  laboratory  thermometers, 
and  philosophical  apparatus  (glass  chief  value)  are  dutiable  as  manufactures 
of  glass  and  not  as  chemical  glassware  nor  as  manufactures  of  metal. — T.  D. 
]4856  (G.  A.  2539). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Geometrical  Glass  Forms. — Bits  of  unsilvered  plate  glass  in  various  forms, 
such  as  rectangular,  triangles,  squares,  and  circles,  polished  and  beveled,  the 


1913 


152  DIGEST   OF   CUSTOMS   DECISIONS. 

largest  piece  measuring  less  than  3  inclies  in  diameter,  are  articles  of  glass  cut. 
T.  D.  10780,  G.  A.  333.— 50  Fed.  Rep.,  66.     Note  T.  D.  11365,  Act.  1890. 

Spectacle  Lenses. — Disks  of  glass  known  as  spectacle  lenses,  which  have 
lieen  ground  or  pol;shed  for  use  in  spectacles,  and  which  onlj^  require  to  be  cut 
and  fitted  to  the  frame,  are  dutiable  as  articles  of  glass  cut,  etc.,  and  are  not 
free  as  plates  or  disks  of  glass  unwrought,  for  use  in  the  manufacture  of  optical 
instruments.— Fox  v.  Cadwalader  (C.  C),  42  Fed.  Rep.,  209. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Glass  Tumblers  having  the  entire  surface  or  bottom  smoothed  or  polished, 
or  their  sides  figured  or  ornamented  by  cutting  or  grinding,  are  "  glass  cut." — 
Binns  v.  Lawrence,  12  How..  9. 

85.  Unpolished,  cylinder,  crown,  and  common  window  glass,  not  ex- 
ceeding one  hundred  and  fifty  square  inches,  seven-eighths  of  1  cent  per 
pound ;  above  that,  and  not  exceeding  three  hundred  and  eighty-four 
.s(]uare  inches,  1  cent  per  pound;  above  that,  and  not  exceeding  seven 
hundred  and  twenty  square  inches,  li  cents  per  pound  ;  above  that,  and 
not  exceeding  one  thou.sand  two  hundred  square  inches,  li  cents  per 
I)()und  ;  above  that,  and  not  exceeding  two  thousand  four  hundred  square 
inches,  1|  cents  per  pound;  above  that,  2  cents  per  pound:  Provided, 
that  unpolished,  cylinder,  crown,  and  common  window  glass,  imported 
in  boxes,  shall  contain  fifty  square  feet,  as  nearly  as  sizes  will  pernfit, 
and  the  duty  shall  be  computed  thereon  according  to  the  actual  weight 
of  glass. 

99.  Unpolished,  cylinder,  crown,  and  common  window  glass,  not  ex- 
ceeding one  hundred  and  fifty  square  inches,  valued  at  not  more  than 
li  cents  per  pound,  11  cents  per  pound ;  valued  at  more  than  14  cents 
per  pound,  If  cents  per  pound ;  above  that,  and  not  exceeding  three  hun- 
dred and  eighty-four  square  inches,  valued  at  not  more  than  If  cents 
per  pound,  If  cents  per  pound  ;  valued  at  more  than  IJ  cents  per  pound. 
IJ  cents  per  pound ;  above  that,  and  not  exceeding  seven  hundred  and 
twenty  square  inches,  valued  at  not  more  than  2^  cents  per  pound,  2J 
1909  cents  per  pound  ;  valued  at  more  than  2J  cents  per  pound,  2s  cents  per 
pound ;  above  that,  and  not  exceeding  eight  hundred  and  sixty-four 
square  inches,  2J  cents  per  pound ;  above  that,  and  not  exceeding  one 
thousand  two  hundred  square  inches,  3i  cents  per  pound ;  above  that, 
and  not  exceeding  two  thousand  four  hundred  square  inches,  3J  cents 
per  pound;  above  that,  4^  cents  per  pound:  Provided,  That  unpolished 
cylinder,  crown,  and  common  window  glass,  imported  in  boxes,  shall 
contain  fifty  square  feet,  as  nearly  as  sizes  will  permit,  and  the  duty 
shall  be  computed  thereon  according  to  the  actual  weight  of  glass. 

101.  Unpolished,  cylinder,  crown,  and  common  window  glass,  not  ex- 
ceeding ten  by  fifteen  inches  square,  1|  cents  per  pound;  above  that,  and 
not  exceeding  sixteen  by  twenty-four  inches  square,  1|  cents  per  pound ; 
above  that,  and  not  exceeding  twenty-four  by  thirty  inches  square.  2f 
cents  per  pound ;  above  that,  and  not  exceeding  twenty-four  by  thirty- 
1897  six  inches  square,  2J  cents  per  pound  ;  above  that,  and  not  exceeding 
thirty  by  forty  inches  stiuare,  33  cents  per  pound  ;  above  that,  and  not  ex- 
ceeding forty,  by  sixty  inches  square,  3|  cents  per  pound;  above  that,  4f 
cents  per  pound:  Provided,  That  unpolished  cylinder,  crown,  and  common 
window  glass,  imported  in  b(ix(>s,  shall  CDUtain  fifty  s([iiare  feet,  as 
nearly  as  sizes  will  permit,  and  the  duty  shall  be  computed  thereon  ac- 
cording to  the  actual  weight  of  glass. 

91.  Unpolished  cylinder,  crown,  and  common  window  glass,  not  ex- 
ceeding ten  l)y  fiftt'i'n  inches  scjuare,  1  rent  iier  pound;  above  that,  and 
not  exceeding  sixteen  by  twenty-four  inches  .square.  1^  cents  per  pound; 
above  that,  and  not  exceeding  twenty-four  by  thirty  inches  square.  If 
cents  per  pound  ;  above  that,  and  not  exceeding  twenty-four  by  thirty- 
six  inches  square,  2  cents  per  pound  ;  all  above  that.  2^  cents  per  pound : 
Provided,  That  unpolished  cylinder,  crown,  and  common  window  glass, 
impoi'ted  in  boxes,  shall  be  packed  fifty  square  feet  per  box  as  nearly 
as  sizes  will  permit,  and  the  duty  shall  be  computed  thereon  according 
to  the  actual  weight  of  glass. 


1894 


1890 


SCHEDULE  B — EARTHS,  EARTHENWARE,  AND  GLASSWARE.       153 

112.  Unpolished  cyliuder,  crown,  and  common  window  glass,  not  ex- 
ceeding ten  by  fifteen  inches  square,  1§  cents  per  pound ;  above  that,  and 
not  exceeding  sixteen  by  twenty-four  inches  square,  11  cents  per  pound; 
above  that,  and  not  exceeding  twenty-four  by  thirty  inches  square,  2§ 
cents  per  pound ;  above  that,  and  not  exceeding  twenty-four  by  thirty-six 
inches  square,  2J  cents  per  pound  ;  all  above  that,  3J  cents  per  pound : 
Provided,  Tliat  unpolished  cylinder,  crown,  and  common  window  glass, 
imported  in  boxes,  shall  contain  fifty  square  feet  as  nearly  as  sizes  will 
permit,  and  the  duty  shall  be  computed  thereon  according  to  the  actual 
weight  of  glass. 

138.  Unpolished  cylinder,  crown,  and  common  window  glass,  not  ex- 
ceeding ten  by  fifteen  inches  square,  If  cents  per  pound;  above  that,  and 
not  exceeding  sixteen  by  twenty-four  inches  square,  1|  cents  per  pound ; 
above  that,  and  not  exceeding  twenty-four  by  thirty  inches  "square,  2§ 
cents  per  pound ;  all  above  that,  2|  cents  per  pound :  Provided,  That  un- 
polished cylinder,  crown,  and  common  window  glass,  Imported  in  boxes 
containing  fifty  square  feet,  as  nearly  as  sizes  will  permit,  now  known 
1883  and  commercially  designated  as  fifty  feet  of  glass,  single  thicli  and 
weighing  not  to  exceed  fifty-five  pounds  of  glass  per  box,  shall  be  en- 
tered and  computed  as  fifty  pounds  of  glass  only ;  and  that  said  kinds 
of  glass  imported  in  boxes  containing,  as  nearly  as  sizes  will  permit,  fifty 
feet  of  glass,  now  known  and  commercially  designated  as  fifty  feet  of 
glass,  double  thick  and  not  exceeding  ninety  pounds  in  weight,  shall  be 
entered  and  computed  as  eighty  pounds  of  glass  only ;  but  in  all  other 
cases  the  duty  shall  be  computed  according  to  the  actual  weight  of  glass. 

DECISIONS  UNDER  THE  ACT  OP  1913. 

Boxes  Containing  More  Than  50  Square  Feet. — Glass  dutiable  under 
paragraph  85  may  be  permitted  entry  when  packed  in  boxes  containing  mul- 
tiples of  50  square  feet.  Opinion  of  Attorney  General. — Dept.  Order  (T.  D. 
34388). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bullions  or  Bull's-Eyes. — The  provision  in  paragraph  101  for  window 
glass  includes  so-called  bullions  or  bull's-eyes,  consisting  of  sheets  of  glass  8 
inches  square  with  an  excrescence  in  the  middle  of  each  sheet. — T.  D.  30334 
G.  A.  6976). 

Glass  Slides  for  Microscopes. — Glass  slides  of  different  thicknesses  and 
sizes  for  microscope  use,  classified  under  paragraph  107,  found  not  polished  to 
a  cylindrical  or  prismatic  form,  were  held  dutiable  under  paragraphs  99  and 
104.— Ab.  37370. 

Glass  for  Microscope  Slides. — Glass  squares  and  circles  used  for  mounting 
slides  for  microscopes  were  held  subject  to  duty  under  paragraph  99  and  not 
under  paragraph  104,  the  board  finding  that  the  merchandise  was  not  ground. — 
Ab.  37238. 

Optical  Glass. — This  merchandise  was  classified  for  duty  as  cylinder  glass, 
colored,  under  paragraphs  99  and  104. 

It  will  be  noted  that  paragraph  577  of  the  free  list  exempts  from  duty  glass 
plates  or  disks,  rough-cut  or  unwrought,  suitable  only  for  use  in  the  manufac- 
ture of  optical  instruments,  spectacles,  and  eyeglasses,  and  that  the  testimony 
shows  the  glass  in  question  is  used  for  other  purposes,  viz,  occasionally  in  art- 
glass  work,  for  moving-picture  slides,  and  set  in  a  frame  in  front  of  a  furnace 
practically  like  a  window  glass.  This  does  not  make  it  an  optical  instrument, 
nor  the  glass  suitable  only  for  use  in  the  manufacture  of  optical  instruments, 
spectacles,  and  eyeglasses. 

It  seems  to  us  that  this  glass  was  properly  classified  by  the  collector. — Ab. 
36798  (T.  D.  34871). 


154  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Boiiibes. — Pieces  of  cylinder  glass  of  different  dimensions  between  2  and  5 
inches  in  diameter,  circular  in  shape  and  concave  in  form,  and  used  as  dislis 
for  bicycle  lamps,  dishes  for  painters,  covers  for  solutions  of  chemicals,  and 
for  other  purposes,  the  same  undergoing  no  further  process  of  manufacture 
after  cutting  from  the  blown  glass  cylinder  than  beveling  of  the  edges,  are 
dutiable  at  If  cents  per  pound  and  5  per  cent  ad  valorem  under  the  respective 
provisions  of  paragraphs  101  and  107,  and  not  at  the  rate  of  45  per  cent  ad 
valorem  under  paragraph  112.  G.  A.  4928  (T.  D.  230G5)  distinguished;  G.  A. 
5812  (T.  D.  25G74)   cited.— T.  D.  2G286  (G.  A.  601G). 

Measurement  of  Glass. — The  provisions  of  paragraph  101  levy  duty  upon 
unpolished,  cylinder,  crown,  and  common  window  glass  with  reference  to  the 
shape  of  the  sheets  of  gla.ss,  without  regard  to  the  number  square  inches  con- 
tained in  them. 

The  words  "  not  exceeding  10  by  15  inches  .square "  in  said  paragraph 
embrace  sheets  of  glass  of  the  kind  jirovided  for,  neither  of  the  sides  of  which 
measure  more  than  the  sides  of  a  sheet  of  glass  of  the  dimensions  given  when 
placed  with  their  corresponding  sides  each  to  each ;  and  so  of  every  similar 
clause  in  the  scale  contained  in  the  paragraph.  In  re  Kathbun  (88  Fed.  Rep., 
257)  followed.— T.  D.  22495  (G.  A.  4766). 

Parts  of  Clocks. — Pieces  of  crown  or  common  window  glass,  circular  and 
rectangular  in  form,  with  edges  beveled  or  plain,  although  of  uniform  standard 
sizes,  suitable  for  clock  cases,  held  to  be  more  specifically  provided  for  under 
paragraphs  101  and  107  than  under  paragraph  191  as  parts  of  clocks.  Magone 
V.  Wiederer  (159  U.  S.,  555;  16  S.  C.  R.,  122)  cited  and  followed.  Reference  is 
also  made  to  T.  D.  20537.— T.  D.  25674  (G.  A.  5812). 

DECISIONS   UNDER  THE   ACT   OF   1894. 

Crown  Glass  with  Ground  Edges. — Unpolished  crown  glass,  the  edges  of 
which  have  been  ground,  held  dutiable  under  this  and  paragraph  97,  at  1  cent 
per  pound  and  10  per  cent.— T.  D.  17080  (G.  A.  3461). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Broken  Window  Glass. — Where  window  glass  is  broken  in  transit  it  is 
dutial)le  under  this  parfigraph  unless  abandoned  to  the  Government  under  sec- 
tion 23,  and  is  not  free  as  broken  glass.  U.  S.  v.  Rache  (C  C.  A.),  59  Fed.  Rep., 
762;  reversing  54  Fed.  Rep.,  371,  and  affirming  T.  D.  12988  (G.  A.  1539). 

Glass,  Colored. — Cylinder,  crown,  or  common  window  glass  which  has  been 
either  colored  throughout  when  melted  or  colored  on  the  outside  by  dashing  is 
dutiable  under  this  and  paragraph  118  and  not  under  paragrai)h  122,  the  former 
sections  being  probably  more  specific,  but.  if  not.  the  higher  rate  being  appli- 
cable under  section  5  (77  Fed.  liep.,  603),  allirined.— P.aclie  v.  U.  S.  (C.  C.  A.), 
81  Fed.  Rep.,  162. 

MulHed  Glass,  a  blown  cylinder  glass  not  plate  glass,  either  fluted,  rolled, 
or  rough,  though  similar  in  appearance  to  rolled  cathedral  glass,  is  dutiable 
under  this  and  par.igraiih  112  and  not  undi-r  jiaragraph  114  or  122. — T.  D. 
13751   (G.  A.  1945). 

Watch  Gla.sses. — Flat  disks  of  common  window  glass  2J  inches  in  diameter, 
one-eighth  of  an  inch  thick,  and  having  the  edges  of  one  surface  beveled  are 
dutiable  at  li  cents  per  pound  and  10  per  cent  additional  as  cownnon  window 
glass  and  not  as  watch  glasses. — T.  D.  14837  (G.  A.  2520). 


1909 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       155 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Glass  for  Microscopic  Slides. — Small  rectangular  pieces  of  common  window 
glass  used  for  microscopic  slides  are  dutiable  under  this  paragraph  and  not  as 
artificial  glass  cut. — Fox  v.  Cadwalader,  42  Fed.  Rep.,  209. 

Weight  of  Glass. — A  box  of  glass  containing  50  square  feet,  but  weighing 
less  than  50  pounds,  should  be  computed  as  weighing  50  pounds. — Lamal  v. 
U.  S.,  41  Fed.  Rep.,  767. 

86.  Cylinder  and  crown  glass,  polished,  not  exceeding  three  hundred 
and  eighty-four  square  inches,  3  cents  per  square  foot ;  above  that,  and 
1913  "^*'  ^^'^^s^i'^S  seven  hundred  and  twenty  square  inches,  4  cents  per 
square  foot ;  above  that,  and  not  exceeding  one  thousand  four  hundred 
and  forty  square  inches,  7  cents  per  square  foot ;  above  that,  10  cents  per 
square  foot. 

100.  Cylinder  and  crown  glass,  polished,  not  exceeding  three  hundred 
and  eighty-four  square  inches,  4  cents  per  square  foot ;  above  that,  and 
not  exceeding  seven  hundred  and  twenty  square  inches,  6  cents  per 
square  foot ;  above  that,  and  not  exceeding  one  thousand  four  hundred 
and  forty  square  inches,  12  cents  per  square  foot ;  above  that,  15  cents 
per  square  foot. 

102.  Cylinder    and    crown   glass,   polished,    not   exceeding   sixteen    by 

twenty-four  inches  square,  4  cents  per  square  foot ;  above  that,  and  not 

1897    exceeding  twenty-four  by  thirty  inches  square,  G  cents  per  square  foot ; 

above  that,  and   not  exceeding  twenty-four  by   sixty   inches  square,   15 

cents  per  square  foot ;  above  that,  20  cents  per  square  foot. 

92.  Cylinder    and    crown    glass,    polished,    not    exceeding    sixteen    by 

twenty-four  inches  square,  21  cents  per  square  foot;  above  that,  nnd  not 

1894    exceeding  twenty-four  by  thirty  inches  square,  4  cents  per  square  foot ; 

above  that,  and   not  exceeding  twenty-four  by  sixty   inches  square,   15 

cents  per  square  foot ;  above  that,  20  cents  per  square  foot. 

113.  Cylinder    and    crown    glass,   polished,    not    exceeding    sixteen    by 

twenty-four  inches  square,  4  cents  per  square  foot ;  above  that,  and  not 

1890     exceeding  twenty-four  by  thirty  inches  square,  G  cents  per  square  foot ; 

above  that,   and  not  exceeding  twenty-four  by   sixty  inches  square,   20 

cents  per  square  foot ;  above  that,  40  cents  per  square  foot. 

137.  Cylinder  and  crown  glass,  polished,  not  exceeding  ten  by  lifteen 
inches  square,  2J  cents  per  square  foot ;  above  that,  and  not  exceeding 
sixteen  by  twenty-four  inches  square,  4  cents  per  square  foot;  above  thnt, 
and  not  exceeding  twenty-four  by  thirty  inches  square,  G  cents  per 
square  foot ;  above  that,  and  not  exceeding  twenty-four  by  sixty  inche.-> 
square,  20  cents  per  square  foot ;  all  above  that,  40  cents  per  square  foot. 


1883 


1913 


8  7.  Fluted,  rolled,  ribbed,  or  rough  plate  glass,  or  the  same  contain- 
ing a  wire  netting  within  itself,  not  including  crov/n.  cylinder,  or  common 
window  glass,  not  exceeding  three  hundred  and  eighty-four  square  inches. 
one-half  cent  per  square  foot ;  all  above  that,  1  cent  per  square  foot ; 
and  all  fluted,  rolled,  ribbed,  or  rough  pl:ite  glass,  weighing  over  one 
hundred  pounds  per  one  hundred  square  feet,  shall  pay  an  .-idditional 
duty  on  the  excess  at  the  same  rates  herein  imposed:  Provided,  That  all 
of  the  above  plate  glass,  when  ground,  smoothed,  or  otherwise  obscured. 
shall  be  subject  to  the  same  rate  of  duty  as  cast  polished  plate  glass  unsil- 
vered. 

101.  Fluted,  rolled,  ribbed,  or  rough  plate  glass,  or  the  same  containing 
a  wire  netting  within  itself,  not  including  crown,  cylinder,  or  common 
window  glass,  not  exceeding  three  hundred  and  eighty-four  square  inches, 
three-fourths  of  1  cent  per  square  foot ;  above  that,  and  not  excet-ding 
seven  hundred  and  twenty  square  inches,  11  cents  per  square  foot;  all 
1909  above  that,  IJ  cents  per  square  foot;  and  all  fluted,  rolled,  ribbed,  or 
rough  plate  glass,  weighing  over  one  hundred  pounds  per  one  hundred 
square  feet,  shall  pay  an  additional  duty  on  the  excess  at  the  same  rates 
herein  imposed :  Provided,  That  all  of  the  above  plate  glass,  when  ground, 
smoothed,  or  otherwise  obscured,  sliall  be  subject  to  the  same  rate  of  duty 
as  cast  polished  plate  glass  unsllvered.  • 


1897 


1894 


156  DIGEST  OF   CUSTOMS  DECISIONS. 

103.  Fluted,  rolU'd.  rihluMl.  or  roufrh  phite  glass,  or  the  same  containing 
a  wire  netting  within  itself,  not  including  crown,  cylinder,  or  common 
window  glass,  not  exceeding  sixteen  by  twenty-four  inches  square,  three- 
fourths  of  1  cent  per  square  foot ;  above  that,  and  not  exceeding  twenty- 
four  by  thirty  inches  square,  li  cents  per  square  foot ;  all  above  that,  li 
cents  per  square  foot;  and  all  fluted,  rolled,  ribbed,  or  rough  plate  glass, 
weighing  over  one  hundred  pounds  per  one  hundred  square  feet,  shall  pay 
an  additional  duty  on  the  excess  at  the  same  rates  herein  imposed : 
Provided,  That  all  of  the  above  plate  glass,  when  ground,  smoothed,  or 
otherwise  obscured,  shall  be  subject  to  the  same  rate  of  duty  as  cast 
polished  plate  glass  unsilvered. 

93.  Fluted,  rolled,  or  rough  plate  glass,  not  including  crown,  cylinder, 
or  common  window  glass,  not  exceeding  sixteen  by  twenty-four  inches 
square,  three-fourths  of  1  cent  per  square  foot;  above  that,  and  not  ex- 
ceeding twenty-four  by  thirty  inches  square,  1  cent  per  square  foot;  all 
above  that,  1^  cents  per  square  foot;  and  all  fluted,  rolled,  or  rough  plate 
glass,  weighing  over  one  hundred  pounds  per  one  hundred  square  feet, 
shall  pay  an  additional  duty  on  the  excess  at  the  same  rates  herein  im- 
posed :  Provided,  That  all  of  the  above  plate  glass  when  ground, 
smoothed,  or  otherwi.se  obscured,  shall  be  subject  to  the  same  rate  of 
duty  as  cast  polished  plate  glass  unsilvered. 

114.  Fluted,  rolled,  or  rough  plate  glass,  not  including  crown,  cylinder, 
or  common  window  gla.ss,  not  exceeding  ten  by  fifteen  inches  square, 
three-fourths  of  1  per  cent  per  square  foot ;  above  that,  and  not  exceeding 
sixteen  by  twenty-four  inches  square,  1  cent  per  square  foot ;  above 
that,  and  not  exceeding  twenty-four  by  thirty  inches  .square,  1^  cents 
1890  per  square  foot;  all  above  that,  2  cents  per  square  foot;  and  all  fluted, 
rolled,  or  rough  plate  glass,  weighing  over  one  hundred  pounds  per  one 
hundred  square  feet,  shall  pay  an  additional  duty  on  the  excess  at  the 
same  rates  herein  imposed :  Provided,  That  all  of  the  above  plate  glass 
when  ground,  smoothed,  or  otherwise  obscured  shall  be  subject  to  the 
same  rate  of  duty  as  cast  polished  plate  glass  unsilvered. 

139.  Fluted,  rolled,  or  rough  plate  glass,  not  including  crown,  cylinder, 
or  common  window  glass,  not  exceeding  ten  by  fifteen  inches  .square, 
75  cents  per  one  hundred  .square  feet ;  above  that,  and  not  exceeding  six- 
teen by  twenty-four  inches  square,  1  cent  per  square  foot ;  above  that,  and 
1883  not  exceeding  twenty-four  by  thirty  inches  square,  1^  cents  per  square 
foot ;  all  above  that,  2  cents  per  square  foot.  And  all  fluted,  rolled,  or 
rough  plate  glass,  weighing  over  one  hundred  pounds  per  one  hundred 
square  feet,  .shall  pay  an  additional  duty  on  the  excess  at  the  same  rates 
herein  imposed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Colored  Rolled  Plate  Glass. — Rolled  plate  glass,  colored  by  the  introduction 
of  some  pigment  or  metallic  substance  in  the  molten  material  prior  to  the  same 
being  cast  upon  the  table  or  plate  is  neither  ''obscured"  gla.ss  dutiable  under 
paragraph  102,  as  assessed,  by  virtue  of  the  proviso  to  paragraph  101,  nor 
*'  unpolished  cylinder,  crown,  or  common  window  glass  "  under  paragraphs  99 
and  104,  as  claimed,  but  is  dutiable  as  "rolled  plate  glass"  at  the  rate  pro- 
vided in  paragi-aph  101  dependent  upon  measurement.  G.  A.  5007  (T.  D.  23320) 
cited  with  approval.  The  importers  not  having  claimed  under  paragraph  101, 
the  protest  is  overruled  and  the  collector's  decision  remains  undisturbed. — T.  D. 
32486   (G.  A.  7358). 

Glass  Containing  Wire  Netting. — The  merchandise  is  wired  prism  glass. 
It  was  returned  for  duty  as  a  manufacture  of  glass  at  45  per  cent  ad  valorem 
under  paragraph  109,  following  G.  A.  5831  (T.  D.  2.5732). 

The  facts  in  the  case  at  l)ar  establish  beyond  question  the  merchandise  to  be 
rolled  glass;  it  therefore  could  not  be  a  nonenumerated  article  or  a  manufacture 
of  glass  not  specially  provided  for.  It  is  specifically  within  the  terms  of  para- 
graph 101  and  is  properly  classifiable  under  that  paragraph. — Ab.  37451. 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       157 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cat's-Eye  Glass. — The  merchandise  is  invoiced  and  known  as  "  cat's-eyc 
window  glass,"  and  has  but  recently  appeared  on  the  market.  To  some  extent 
the  glass  has  been  obscured,  and  duty  was  therefore  assessed  thereon  at  the 
rate  applicable  to  cast  polished  plate  glass,  in  accordance  with  the  proviso  to 
paragraph  103.  The  importers  claim  duty  should  have  been  assessed  on  the 
merchandise  at  the  rate  of  If  cents  per  pound  under  paragraph  103. 

Following  G.  A.  5007  (T.  D.  23320)  infra,  we  sustain  the  protest.— Ab.  19644 
(T.  D.  29267). 

Plate  Glass,  Obscured. — Glass  cast  upon  a  plate  or  table  without  the  appli- 
cation of  further  process  of  manufacture  is  plate  glass. 

Such  glass,  when  rendered  translucent  or  opaque  by  the  addition  of  pigment 
to  the  materials  of  composition  prior  to  being  cast,  is  not  obscured  plate  glass 
within  the  language  of  the  proviso  to  paragraph  103. 

The  term  "  obscured  plate  glass  "  in  said  proviso  held  by  this  board  to  mean 
such  as  is  rendered  translucent  or  opaque  by  process  applied  after  the  cast 
leaves  the  plate  by  some  process  similar  to  the  processes  of  grinding  or  smooth- 
ing glass. 

The  words  "  otherwise  obscured  "  in  said  proviso  held  to  be  limited  in  mean- 
ing to  processes  similar  to  those  previously  enumerated  therein. — T.  D.  23320 
(G.  A.  5007). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Etched  or  Enameled  (Obscured)  Plate  Glass. — Fluted  or  rolled  plate 
glass,  etched  or  enameled  (obscured),  dutiable  at  22*  cents  per  squax'e  foot, 
the  rate  provided  for  cast  polished  plate  glass  unsilvered,  and  is  not  dutiable 
at  li  cents  per  pound,  nor  as  a  manufacture  of  glass.  — T.  D.  17068  (G.  A. 
3449). 

88.  Cast  polished  plate  glass,  finished  or  unfinished  and  unsilvered.  or 

the  same  containing  a  wire  netting  within  itself,  not  exceeding  three  hun- 

1913    dred  and  eighty-four  square  inches,  6  cents  per  square  foot;  above  that, 

and  not  exceeding  seven  hundred  and  twenty  square  inches,  8  cents  per 

square  foot;  all  above  that,  12  cents  per  square  foot. 

102.  Cast  polished  plate  glass,  finished  or  unfinished  and  unsilvered, 

not  exceeding  three  hundred  and  eighty-four  square  inches.  10  cents  per 

1909    square  foot ;  above  that,  and  not  exceeding  seven  hundred  and  twenty 

square  inches,  12^  cents  per  square  foot ;  all  above  that,  22^  cents  per 

square  foot. 

104.  Cast  polished  plate  glass,  finished  or  unfinished  and  unsilvered, 
not  exceeding  sixteen  by  twenty-four  inches  square,  5  cents  per  square 
1897  ^^*^* '  ^'^*^^'^  that,  and  not  exceeding  twenty-four  by  thirty  inches  square, 
10  cents  per  square  foot ;  above  that,  and  not  exceeding  twenty-four  by 
sixty  inches  square,  22^  cents  per  square  foot ;  all  above  that,  35  cents 
per  square  foot. 

94.  Cast  polished  plate  glass,  finished  or  unfinished  and  unsilvered. 
nat  exceeding  sixteen  by  twenty-four  inches  square,  5  cents  per  square 
.-q.  foot ;  above  that,  and  not  exceeding  twenty -four  by  thirty  inches  square, 
8  cents  per  square  foot ;  above  that,  and  not  exceeding  twenty-four  by 
sixty  inches  square,  22^  cents  per  square  foot ;  all  above  that,  35  cents 
per  square  foot. 

115.  Cast  polished  plate  glass,  finished  or  unfinished  and  unsilvered, 
not  exceeding  sixteen  by  twenty-four  inches  square.  5  cents  per  square 
1890  ^^^^''  fibove  that,  and  not  exceeding  twenty-four  by  thirty  inches  squar(>, 
8  cents  per  square  foot ;  above  that,  and  not  exceeding  twenty-four  by 
sixty  inches  square,  twenty-five  cents  per  square  foot ;  all  above  that,  50 
cents  per  square  foot. 


158  DIGEST   OF   CUSTOMS   DECISIONS. 


1883 


140.  Cast  polished  plate  slass,  unsilvorod,  not  exceeding  ten  by  fifteen 
inches  square,  3  cents  per  scpiare  foot;  above  that,  and  not  exceeding 
sixteen  by  twenty-four  inches  square,  5  cents  per  square  foot;  above  that, 
and  not  exceeding  twenty-four  by  thirty  inches  square,  8  cents  per  square 
foot;  above  that,  and  not  exceeding  twenty-four  by  sixty  inches  square, 
25  cents  per  square  foot;  all  above  that  50  cents  per  square  foot. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Plate  Glass,  Polished  and  Ground. — Pieces  of  cast,  polished  plate  glass, 
rectangular  in  form,  not  exceeding  384  square  inches  in  size,  with  holes  ground 
in  each  end,  which  were  classified  as  ground  glass  articles  under  paragraph  98, 
were  claimed  to  be  dutiable  as  plate  glass  (pars.  102  and  104).  Protest  sus- 
tained.—Ab.  27811  (T.  D.  32297). 

Plate  glass  ground  concave  for  use  in  the  manufacture  of  magnifying  mirrors, 
Avhich  was  classified  as  ground  and  polished  glass  under  paragraph  98,  was  held 
dutiable  as  plate  glass  (pars.  102  and  103).— Ab.  27543  (T.  D.  32149). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Measurement  of  Glass  in  Elliptical  Shapes. — The  rate  of  duty  on  plate 
glass  elliptical  in  shape,  under  jjaragraph  104,  is  ascertained  in  the  same  man- 
ner as  on  rectangular  shapes,  not  being  dependent  upon  the  shape  or  the 
relation  of  the  dimensions,  but  solely  upon  the  superficial  area. 

The  superficial  area  of  glass  in  the  shape  of  an  ellipsis  may  be  found  by  the 
well-settled  arithmetical  rule  of  multiplying  the  product  of  one-half  the  axes  by 
3.1416  or  by  multiplying  the  product  of  the  axes  by  0.7854.  In  re  Bache  (G.  A. 
4958)   followed.— T.  D.  2324S   (G.  A.  4982). 

The  true  construction  of  paragraph  104  requires  that  duty  should  be  assessed 
upon  glass  according  to  its  superficial  area  or  number  of  square  inches  or  square 
feet,  irrespective  of  shape.  The  descriptive  phrases  of  the  paragraph  refer  to 
the  number  of  square  feet  or  inches,  and  not  to  the  dimensions  of  a  single  side 
of  the  article. 

The  word  "  by,"  as  used  in  said  paragraph  104,  means  simply  "  multiplied 
into"  (sic).  In  re  Rathbun  (88  Fed.  Rep.,  257)  followed  in  the  Hires-Turner 
Glass  Co.'s  case  (G.  A.  4766)  distinguished.— T.  D.  23168  (G.  A.  4958). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Articles  of  Glass,  Beveled. — Beveled  bits  of  unsilvered  polished  plate  glass, 
in  various  geometrical  forms,  such  as  squares,  triangles,  and  circles,  held  to  be 
dutiable  at  5  cents  a  square  foot,  and  in  addition  at  10  per  cent. — T.  D.  11365 
(G.  A.  648).     Note  50  Fed.,  66,  act  of  1883  infra. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Cast  Polished  Plate  Glass. — A  decision  of  the  Board  of  General  Appraisers 
that  .small  .squares,  triangles,  and  circles  of  glass,  the  squares  by  from  2i  by  2J 
to  4  by  4  and  the  circles  from  5  to  6  inches  in  diameter,  with  edges  beveled  and 
polished,  are  dutiable  under  paragraph  135  rather  than  at  3  cents  per  square 
foot,  as  cast  polished  plate  glass,  unsilvered,  not  exceeding  10  by  15  inches 
square,  will  not  be  disturbed,  although  the  bevel  was  produced  by  abrasion 
rather  than  by  cutting  with  a  sharp  instrument,  it  appearing  that  in  the  trade 
of  the  glass  cutter  the  word  "  cutting  "  is  frequently  used  to  denote  a  process 
which,  in  popular  language,  would  more  properly  be  styled  grinding  or  abrad- 
ing.— In  re  Popper  (C.  C),  50  Fed.  Rep.,  06. 


1913 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND   GLASSWARE.       159 

Plate  glass  which  has  passed  through  the  various  processes  of  manufacture 
up  to  and  including  the  process  of  grinding  and  smoothing  on  both  sides,  in 
which  state  it  is  an  unfinished  product  in  the  manufacture  of  polished  plate 
glass,  but  was,  according  to  some  of  the  testimony,  an  article  known  to  trade 
as  ground  glass  and  used,  although  to  a  very  limited  extent,  as  such,  is  duti- 
able under  paragraph  143  and  not  under  paragraph  140  as  cast  polished  plate 
glass  unsilvered. 

The  similitude  clause  has  no  application,  inasmuch  as  the  term  "  manufac- 
tures of  glass"  is  an  enumeration  in  the  tariff  act. — U.  S.  v.  Semmer  (C.  C). 
41  Fed.  Rep.,  324. 

89.  Cast  polished  plate  glass,  silvered,  cylinder  and  crown  glass,  sil- 
vered, and  looking-glass  plates,  exceeding  in  size  one  hundred  and  forty- 
four  square  inches,  shall  be  subject  to  a  duty  of  1  cent  per  square  foot 
in  addition  to  the  rates  otherwise  chargeable  on  such  glass  unsilvered : 
Provided,  That  no  looking-glass  plates  or  glass  silvered,  when  framed, 
shall  pay  a  less  rate  of  duty  than  that  imposed  upon  similar  glass  of  like 
description  not  framed,  but  shall  pay  in  addition  thereto  upon  such 
frames  the  rate  of  duty  applicable  thereto  when  imported  separate. 

103.  Cast  polished  plate  glass,  silvered,  cylinder  and  crown  glass,  sil- 
vered, and  looking-glass  plates,  exceeding  in  size  one  hundred  and  forty- 
four  square  inches  and  not  exceeding  three  hundred  and  eighty-four 
square  inches,  11  cents  per  square  foot ;  above  that,  and  not  exceeding 
1909  ^^^'^^  hundred  and  twenty  square  inches,  13  cents  per  square  foot ;  all 
above  that,  25  cents  per  square  foot :  Provided,  That  no  looking-glass 
plates  or  plate  glass,  silvered,  when  framed,-  shall  pay  a  less  rate  of  duty 
than  that  imposed  upon  similar  glass  of  like  description  not  framed, 
but  shall  pay  in  addition  thereto  upon  such  frames  the  rate  of  duty  ap- 
plicable thereto  when  imported  separate. 

105.  Cast  polished  plate  glass,  silvered,  cylinder  and  crown  glass,  sil- 
vered, and  looking-glass  plates,  exceeding  in  size  one  hundred  and  forty- 
four  square  inches  and  not  exceeding  sixteen  by  twenty-four  inches 
square,  11  cents  per  square  foot ;  above  that,  and  not  exceeding  twenty- 
four  by  thirty  inches  square,  13  cents  per  square  foot;  above  that,  and 
not  exceeding  twenty-four  by  sixty  inches  square,  25  cents  per  square 
foot ;  all  above  that,  38  cents  per  square  foot. 

106.  But  no  looking-glass  plates  or  plate  glass,  silvered,  when  framed, 
shall  pay  a  less  rate  of  duty  than  that  imposed  upon  similar  glass  of  like 
description  not  framed,  but  shall  pay  in  addition  thereto  upon  such 
frames  the  rate  of  duty  applicable  thereto  when  imported  separate. 

95.  Cast  polished  plate  glass,  silvered,  and  looking-glass  plates,  ex- 
ceeding in  size  one  hundred  and  forty-four  square  inches,  and  not  ex- 
ceeding sixteen  by  twenty-four  inches  square,  6  cents  per  square  foot; 
above  that,  and  not  exceeding  twenty-four  by  thirty  inches  square,  10 

cents  per  square  foot ;  above  that,  and  not  exceeding  twenty-four  by 
sixty  inches  square,  23  cents  per  square  foot ;  all  above  that,  38  cents 
per  square  foot. 

96.  But  no  looking-glass  plates  or  plate  glass,  silvered,  when  framed, 
shall  pay  a  less  rate  of  duty  than  that  imposed  upon  similar  glass  of  like 
description  not  framed,  but  shall  pay  in  addition  thereto  upon  such 
frames  the  rate  of  duty  applicable  thereto  when  imported  separate. 

116.  Cast  polished  plate  glass,  silvered,  and  looking-glass  plates,  not 
exceeding  sixteen  by  twenty-four  inches  square,  6  cents  per  square 
foot ;  above  that,  and  not  exceeding  twenty -four  by  thirty  inches  square, 
10  cents  per  square  foot;  above  that,  and  not  exceeding  twenty-four  by 
sixty  inches  square,  35  cents  per  square  foot;  all  above  that,  60  cents 
per  square  foot. 

117.  But  no  looking-gltiss  plates,  or  plate  glass,  silvered,  when  framed, 
shall  pay  a  less  rate  of  duty  than  that  imposed  upon  similar  glass  of 
like  description  not  framed,  but  shall  pay  in  addition  thereto  upon  such 

.frames  the  rate  of  duty  applicable  thereto  when  imported  separate. 


1897 


1894  s 


1890  < 


160  DIGEST   OF   CUSTOMS   DECISIONS. 

141.  Cast  polished  plate  glass,  silvered,  or  looking-glass  plates,  not 
exceeding  ten  by  fifteen  inches  sqnare,  4  cents  per  square  foot;  above 
that,  and  not  exceeding  sixteen  by  twenty-four  inches  square,  6  cents 
per  square  foot;  above  that,  and  not  exceeding  twenty-lour  by  thirty 
inches  square,  10  cents  per  square  foot;  above  that,  and  not  exceeding 
1883  twenty-four  by  sixty  inches  square,  35  cents  per  square  foot;  all  above 
that,  t)0  cents  i)er  square  foot. 

142.  But  no  looking-glass  or  plate  glass,  silvered,  when  framed,  shall 
pay  a  less  rate  of  duty  than  that  imposed  upon  similar  glass  of  like 
description  not  framed,  but  shall  be  liable  to  pay,  in  addition  thereto. 
30  per  centum  ad  valorem  upon  such  frames. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Parabolic  Mirrors. 

Metal  Frames  of  Parabolic  Mirrors. — Metal  frames  in  which  parabolic  mir- 
rors are  set  are  dutiable  as  metal  articles  or  wares  not  specially  provided  for 
under  paragraph  199.— General  Electric  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
36464 ;  (G.  A.  Ab.  35081)  T.  D.  34279  and  G.  A.  Ab.  38196  modified.  The  opinion 
is  on  application  for  rehearing,  the  decision  having  been  rendered  March  28, 
1916,  and  not  published. 

Fluted  Glass  Reflectors. — Reflector  glasses  in  the  form  of  glass  sheets,  not 
fashioned  into  reflectors  dutiable  under  paragraph  103  as  cylinder  glass,  sil- 
vered ;  if  fashioned  into  reflectors  ready  for  use,  at  the  rate  of  60  per  cent  ad 
valorem  under  paragraph  98.  • 

Department's  decision  of  March  1,  1911  (T.  D.  31342),  imposing  a  higher  rate 
of  duty  upon  fluted  glass  reflectors  not  to  control  in  the  classification  of  this 
merchandise  until  May  1,  1911.— Dept.  Order  (T.  D.  31387). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Glass  Disks  for  surgical  or  dental  mirrors  dutiable  at  6  cents  per  square 
foot  and  10  per  cent  additional.  Small  circular  and  concave  looking-glass 
plates,  with  holes  through  the  center  for  mounting  as  physicians'  mirrors,  arc 
dutiable  under  this  paragraph  and  not  as  thin  blown  glass,  etc. — U.  S.  v. 
Snow's  U.  S.  Sample  Co.,  71  Fed.  Rep.,  953;  T.  D.  13666  (G.  A.  1904)  affirmed. 

Looking-Glass  Plates. — Certain  polished  plate  glass  silvered  and  beveled, 
from  which  looking-glasses  are  made,  held  dutiable  at  6  cents  per  square  foot 
under  this  paragraph  and  in  addition  at  10  per  cent  under  paragraph  118, 
1890.— Herrman  v.  U.  S.,  62  Fed  Rep.,  149;  T.  D.  11210  (G.  A.  569)  aflSrmed. 

Looking-Glass  Plates,  Corrugated. — Sheets  of  cylinder  glass  silvered  and 
corrugated  hold  dutiable  as  looking-glass  plates,  and  not  as  window  glass 
under  paragraph  122.— T.  D.  14512  (G.  A.  2323). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Table  mirrors  known  as  mirror  plateaus  or  circles,  made  of  plate  glass, 
silvered,  beveled,  and  framed,  in  circular  forms,  are  dutiable  under  paragraph 
141  and  are  subject  to  an  additional  duty  under  paragraph  142  for  their 
frames,  and  are  not  dutiable  as  manufactures  of  glass. — In  re  Maddock,  49  Fed. 
Rep.,  219;  T.  D.  10896  (G.  A.  391)  reversed. 

90.  Cast  polished  plate  glass,  silvered  or  uusilvered,  and  cylinder, 
crown,  or  common  window  glass,  silvered  or  unsilvered,  polished  or 
1913  unpolished,  when  bent,  ground,  obscured,  frosted,  sanded,  enameled, 
beveled,  etched,  embossed,  engraved,  flashed,  stained,  colored,  painted, 
ornamented,  or  decorated,  shall  be  sub.iect  to  a  duty  of  4  per  centum  ad 
valorem  in  addition  to  the  rates  otherwise  chargeable  thereon. 


1894 


SCHEDULE  B EAETHS,  EARTHENWARE,  AND  GLASSWARE.       161 

104.  Cast  polished  plate  glass,  silvered  or  unsilvered,  and  cylinder, 
crown,  or  common  window  glass,  silvered  or  unsilvered,  polished  or 
1909  unpolished,  when  bent,  ground,  obscured,  frosted,  sanded,  enameled, 
beveled,  etched,  embossed,  engraved,  flashed,  stained,  colored,  painted, 
ornamented,  or  decorated,  shall  be  subject  to  a  duty  of  5  per  centum  ad 
valorem  in  addition  to  the  rates  otherwise  chargeable  thereon. 

107.  Cast  polished  plate  glass,  silvered  or  unsilvered,  and  cylinder, 
crown,  or  common  window  glass,  silvered  or  unsilvered,  when  bent, 
j„q_  ground,  obscured,  frosted,  sanded,  enameled,  beveled,  etched,  embossed, 
engraved,  flashed,  stained,  colored,  painted,  or  otherwise  ornamented  or 
decorated,  shall  be  subject  to  a  duty  of  5  per  centum  ad  valorem  in  addi- 
tion to  the  rates  otherwise  chargeable  thereon. 

97.  Cast  polished  plate  glass,  silvered  or  unsilvered,  and  cylinder, 
crown,  or  common  window  glass,  when  bent,  ground,  obscured,  frosted, 
sanded,  enameled,  beveled,  etched,  embossed,  engraved,  flashed,  stained, 
colored,  painted,  or  otherwise  ornamented  or  decorated,  shall  be  subject 
to  a  duty  of  10  per  cent  ad  valorem  in  addition  to  the  rates  otherwise 
chargeable  thereon. 

118.  Cast  polished  plate  glass,   silvered  or   unsilvered,   and   cylinder, 
crown,  or  common  window  glass,  when  ground,  obscured,  frosted,  sanded, 
1890     enameled,  beveled,  etched,  embossed,  engraved,  stained,  colored,  or  other- 
wise ornamented  or  decorated,  shall  be  subject  to  a  duty  of  10  per  centum 
ad  valorem  in  addition  to  the  rates  otherwise  chargeable  thereon. 

1883         (No  corresponding  provision.) 

DECISIONS   UNDER  THE  ACT   OF  1909. 

Colored  Cylinder  Glass. — Congress  did  not  draw  a  distinction  between 
glass,  colored,  and  colored  glass,  nor  between  glass  articles,  colored,  and 
articles  of  colored  glass.  This  distinction  is  too  fine  for  us  to  believe  it  was 
within  the  mind  of  the  legislative  body  when  the  statute  was  enacted.  The 
question  Congress  was  enacting  into  law  was  whether  or  not  cylinder  glass  was 
colored,  etc. ;  if  so,  it  was  subject  to  the  additional  duty  provided  for  by 
paragraph  104.— Ab.  37549. 

Parabolic  Mirrors. — The  testimony  in  this  case  establishes  without  contra- 
diction that  the  parabolic  mirrors  of  the  importation  are  cast,  polished  plate 
glass,  silvered,  and  bent.  They  were  dutiable  with  their  frames,  if  any  there 
were,  as  provided  by  paragraphs  103  and  104. — General  Electric  Co.  v  U.  S. 
(Ct.  Cust.  Appls.),  T.  D.  35176;   (G.  A.  Ab.  36035)  T.  D.  34609  reversed. 

DECISIONS   UNDER   THE   ACT   OF   1897. 

Beveled  Looking-Glass   Plates. Looking-glass   plates,   beveled,   liable  to 

additional  duty  of  5  per  cent  under  paragraph  107.— T.  D.  20207  (G.  A.  4291). 

Polished  Cylinder  Glass,  beveled. — The  provision  in  paragraph  107,  im- 
posing an  additional  duty  of  5  per  cent  ad  valorem  on  beveled  cylinder  glass,  is 
applicable  to  the  polished  cylinder  'glass  included  in  paragraph  102,  as  well  as 
to  the  unpolished  cylinder  glass  included  in  paragraph  101.  In  re  Bomeisler 
(G.  A.  3115)  followed.— T.  D.  23746  (G.  A.  5144). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Beveled  Looking-Glass  Plates. — Cast  polished  plate  glass,  silvered  and 
beveled,  known  in  trade  as  French  beveled  looking-glass  plates,  is  subject  to 
the  additional  duty  of  10  per  cent.— T.  D.  17932  (G.  A.  3S07). 

91.  Spectacles,  eyeglasses,  and  goggles,  and  frames  for  the  same,  or 
^'^*    parts  thereof,  finished  or  unfinished,  35  per  centum  ad  valorem. 

60690°— 18— VOL  1 11 


162  DIGEST   OF   CUSTOMS   DECISIONS. 


1909 


1897 


1894 


105.  Spectacles,  eyeglasses,  and  gofxiilos,  and  frames  for  the  same,  or 
parts  thereof,  finished  or  unfinished,  valued  at  not  over  40  cents  per 
dozen,  'JO  cents  per  df»zen  and  15  per  centum  ad  valorem;  valued  at 
over  40  cents  per  dozen  and  not  over  $1.50  per  dozen,  45  cents  per 
dozen  and  120  per  centum  ad  valorem;  valued  at  over  .$1.50  per  dozen, 
50  per  centum  ad  valorem. 

108.  Spectacles,  eyeglasses,  and  goggles,  and  frames  for  the  same,  or 
parts  thereof,  finished  or  unfinished,  valued  at  not  over  40  cents  per 
dozen,  20  cents  per  dozen  and  15  per  centum  ad  valorem;  valued  at 
over  40  cents  per  dozen  and  not  over  .$1..50  per  dozen,  45  cents  per  dozen 
and  20  per  centum  ad  valorem ;  valued  at  over  $1.50  per  dozen,  50  per 
centum  ad  valorem. 

98.  Spectacles,  eyeglasses,  goggles,  *  *  *  juid  frames  for  the  same, 
40  per  centum  ad  valorem. 

1890        ^^^'  Spectacles  and  eyeglasses,  or  spectacles  and  eyegla.ss-frames,  60 

per  cent  ad  valorem. 
1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Disks  for  Automobile  Goggles. 

Automobile  Goggles  Not  Optical  Instruments,  Spectacles,  or  Eye- 
glasses.— Glass  disk.s,  rough  cut  or  unwrought,  made  from  crown  or  cylinder 
glass,  bent,  known  to  the  trade  as  mi-coquille  glasses,  which  are  chiefly  used  in 
the  manufacture  of  automobile  goggles  to  protect  the  eyes  from  dust  or  wind, 
which  do  not  in  any  manner  transform  the  rays  of  light  whicli  pass  through 
them  or  affect  the  focus  of  the  eyes  in  any  way  and  which  are  not  capable  of 
being  ground  into  lenses  for  any  such  purpose,  are  not  admissible  free  under 
paragraph  5,57  as  being  "  for  use  in  the  manufacture  of  optical  instruments, 
spectacles,  and  eyeglasses,  and  suitable  only  for  such  use." 

From  the  use  of  the  words  "  spectacles,  eyeglasses,  and  goggles "  in 
paragraph  105,  and  "  .spectacles  and  eyeglasses "  only,  goggles  being  omitted, 
in  paragraph  577,  it  may  be  reasonably  inferred  that  Congre.ss  understood 
goggles  to  be  different  things  from  spectacles  or  eyeglasses  and  deliberately 
refrained  from  making  material  for  them  dutiable  under  paragraph  577. — 
Semon  Bache  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36128;  G.  A.  Ab.  37674 
affirmed. 

Goggle  Disks. — The  merchandise  here  is  compo.sed  of  window  glass,  but  it  is 
cut  to  form  and  shape  and  is  adapted  and  designed  for  use  alone  as  parts  in 
the  making  of  goggles,  so  removing  it  from  the  classification  and  asses.sment 
as  made. 

The  theory  upon  which  they  were  assessed  and  upon  which  the  assessment 
was  sustained  by  the  board  seems  to  be  that  under  ])aragraph  105  parts  of 
goggles  were  dutiable.  In  T.  D.  31571  we  construed  the  expression  "  or  parts 
thereof  "  in  the  paragraph  as  applying  to  parts  of  frames  for  goggles  but  not 
to  goggles.  Such  of  these  glasses  as  are  not  colored  are  held  as  duti;d)le  under 
paragraph  109,  and  while  those  colored  would  seem  dutiable  under  paragraph 
98,  no  claim  having  been  made  thereunder,  the  judgment  as  to  these  is 
affirmed.— American  Thermo- Ware  Co.  ot  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
35465;  (G.  A.  76.59)  T.  D.  3-5046  modified. 

These  unpolished  and  unground  glasses  had  not  been  so  far  advanced  by 
processes  of  manufacture  as  to  acquire  a  name,  character,  and  use  different 
from  common  window  glass ;  they  remained  window  glass,  bent ;  that  is  to  say, 
material  not  yet  advanced  to  the  stage  of  a  new  manufacture.  They  were 
dutiable  accordingly  under  paragraphs  99  and  104. — U.  S.  v.  .American  Thermo- 
Ware  Co.  (Ct.  Cust.  Appls.),  T.  D.  33218;  (G.  A.  Ab.  28349)  T.  D.  32488 
affirmed. 


SCHEDULE  B^ — EARTHS,  EARTHENWARE,  AND   GLASSWARE.       163 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Autoniobilists'  Goggles. — Goggles  designed  for  use  by  automobilists  for  the 
purpose  of  protecting  the  eyes  from  injury  by  the  intrusion  of  dust,  insects, 
rain,  etc.,  are  dutiable  as  "  goggles  "  under  paragraph  108,  and  not  at  the  rate 
applicable  to  the  component  material  of  chief  value  entering  into  the  fabrication 
of  the  articles.— T.  D.  29327  (G.  A.  G823). 

Goggle  Disks. — Pieces  of  common  window  glass,  bent,  suitable  for  use  in 
the  manufacture  of  automobile  goggles,  are  not  dutiable  as  lenses  of  glass  or 
pebble,  or  as  piano  or  coquill  glasses,  ground  and  polished,  under  paragraph  109. 
They  are  dutiable  at  If  cents  per  pound  and  5  per  cent  ad  valorem  under  para- 
graphs 101  and  107  of  said  act.  G.  A.  6961  (T.  D.  30266),  affirmed  by  the 
United  States  Court  of  Customs  Appeals  in  the  case  of  U.  S.  v.  American 
Thermo-Ware  Co.  (T.  D.  31571),  cited.— T.  D.  31787  (G.  A.  72.52). 

Disks  cut  from  cylinders  of  common  Avindow  glass,  which  possess  no  magni- 
fying power  and  are  used  in  the  manufacture  of  goggles,  are  not  free  of  duty 
under  paragraph  565  as  disks  for  optical  instruments,  spectacles,  and  eyeglasses, 
l)Ut  are  dutiable  as  cylinder  glass  under  paragraph  101  if  plain  white,  and  under 
paragraphs  101  and  107  if  smoked  or  colored.— T.  D.  29117  (G.  A.  6783). 

Construction  of  Paragraph  108. — Avoiding  what  would  be  a  conflict  be- 
tween paragraplis  108  and  109,  the  words  "  or  parts  thereof "  in  the  former 
paragraph  must  oe  taken  to  refer  not  to  spectacles,  eyeglasses,  or  goggles,  but  to 
the  frames  for  these. 

Oval-shaped  glasses  suitable  for  use  in  the  manufacture  of  automobile  goggles 
were  dutiable  under  paragraphs  101  and  107. — U.  S.  v.  American  Thermo-Ware 
Co.  (Ct.  Cust.  Appls.),  T.  D.  31571 ;  (G.  A.  6961)  T.  D.  30266  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  3890. 

Spectacle  Frames,  Parts  of. — Metal  side  pieces  for  spectacle  frames  are 
manufactures  of  metal  and  not  dutiable  as  frames.  Pieces  of  frames  do  not 
constitute  frames.— T.  D.  11374  (G.  A.  657). 

92.  Lenses  of  glass  or  pebble,  molded  or  pressed,  or  ground  and  pol- 
ished to  a  spherical,  cylindrical,  or  prismatic  form,  and  ground  and 
polished  piano  or  coquill  glasses,  wholly  or  partly  manufactured,  strips 
1913  of  glass,  not  more  than  three  inches  wide,  ground  or  polished  on  one  or 
both  sides  to  a  cylindrical  or  prismatic  form,  including  those  used  in 
the  construction  of  gauges,  and  glass  slides  for  magic  lanterns,  25  per 
centum  ad  valorem. 

106.  Lenses  of  glass  or  pebble,  molded  or  pressed,  or  ground  and 
polished  to  a  spherical,  cylindrical,  or  prismatic  form,  and  ground  and 
polished  piano  or  coquill  glasses,  wholly  or  partly  manufactured,  with 
the  edges  unground,  45  per  centum  ad  valorem ;  if  with  their  edges 
ground  or  beveled,  10  cents  per  dozen  pairs  and  45  per  centum  ad  va- 
lorem. 

107.  Strips  of  glass,  not  more  than  three  inches  wide,  ground  or 
polished  on  one  or  both  sides  to  a  cylindrical  or  prismatic  form,  includ- 
ing those  used  in  the  construction  of  gauges,  and  glass  slides  for  magic 

.lanterns,  45  per  centum  ad  valorem. 

109.  Lenses  of  glass  or  pebble,  ground  and  polished  to  a  spherical, 
cylindrical,  or  prismatic  form,  and  ground  and  polished  piano  or  coquill 
glasses,  wholly  or  partly  maiuifactured,  with  the  edges  unground,  45 
per  centum  ad  valorem ;  if  with  their  edges  ground  or  beveled,  10  cents 
per  dozen  pairs  and  45  per  centum  ad  valorem. 

110.  Strips  of  glass,  not  more  than  three  inches  wide,  ground  or  pol- 
ished on  one  or  both  sides  to  a  cylindrical  or  prismatic  form,  and  glass 

.  slides  for  magic  lanterns,  45  per  centum  ad  valorem. 


1909  < 


1897 


164  DIGEST   OF   CUSTOMS   DECISIONS. 


1894 


1890 


100.  Lenses  of  glass  or  pebble,  wholly  or  partly  manufactured,  35 
I)er  centum  ad  valorem. 

101.  *  *  *  Glass  slides  for  magic  lanterns,  25  per  centum  ad 
valorem. 

120.  On  lenses  costing  $1.50  per  gross  pairs,  or  less,  60  per  centum 
ad  valorem. 

121.  Spectacle  and  eyeglass  lenses  with  their  edges  ground  or  beveled 
to  lit  frames,  60  per  centum  ad  valorem. 

122.  *  *  *  Lenses  of  glass  or  pebble,  wholly  or  partly  manufac- 
tured, and  not  specially  provided  for  in  this  act  ♦  *  *  45  per  centum 
ad  valorem. 

1883  (Not  enumerated.) 

DECISIONS   UNDER  THE  ACT   OF  1013. 

Lenses,  Presnel. — Merchandise  returned  by  the  appraiser  as  panels  for 
buoy  lamps  composed  of  metal  and  glass,  glass  chief  value,  classified  as  a  manu- 
facture of  glass  under  paragraph  95  is  held  dutiable  as  lenses  at  25  per  cent 
under  paragraph  92. 

The  mercliandise  is  identical  with  the  Fresnel  lenses  passed  upon  in  G.  A. 
6463  (T.  D.  27669).— Ab.  88946. 

Lenses,  Low  Grade, — Plano-convex  lenses  classified  as  lenses  under  para- 
graph 92.  They  were  found  not  to  be  of  the  highest  quality,  but  ground  to  a 
focus  and  to  a  spherical  form  and  having  magnifying  properties.  It  was  held 
that  the  fact  that  they  may  contain  bubbles  does  not  disqualify  them  as 
lenses. — Ab.  37672. 

DECISIONS   UNDER  THE  ACT   OF   1909. 

Lenses — Condensers. — Lenses  used  to  condense  the  light  of  a  projection 
lens  were  held  pro))erly  classified  under  paragraph  106.  I'rotest  overruled 
claiming  them  to  be  dutiable  as  projection  lenses  (par.  108). — Ab.  36926  (T.  D. 
34933). 

Goggle  Lenses. — Lenses  with  ground  edges  for  automobile  goggles,  classified 
under  paragraph  106,  were  claimed  dutiable  under  paragraphs  99  and  104.  Pro- 
test overruled.— Ab.  36929  (T.  D.  34933). 

Lenses  for  Bicycle  Lamps. — Optical  len.ses  for  bicycle  lamps,  cla.ssified  n.s 
lenses,  with  the  edges  ground  or  beveled,  under  paragraph  106,  and  found  to 
be  not  ground  but  cast,  were  held  dutiable  as  lenses  with  the  edges  uugrouud 
under  the  same  paragraph.— Ab.  36425  (T.  D.  34756). 

DECISIONS  UNDER  THE  ACT  OF   1897. 

Plate  Glass  Ground  to  a  Cylindrical  or  Prismatic  Form. — Pieces  of  plate 
glass  (invoiced  as  "plates"),  about  3A  inches  long  by  1  inch  in  width  at  the 
part  of  greatest  width  and  one-half  an  inch  thick,  enameled  or  painted  white 
on  one  side,  ground  and  polished  to  a  cylindrical  or  a  prismatic  form  and  used 
in  connection  with  an  optical  disk  for  demonstrating  the  (Effect  of  lenses  on  light 
rays,  are  lenses  and  dutiable  at  the  rate  of  10  cents  per  dozen  pairs  and  45  per 
cent  ad  valorem  under  paragraph  109  and  not  at  -60  per  cent  ad  valorem  under 
paragraph  100,  as  articles  of  glass,  cut  and  ground. — T.  D.  27."i67  (G.  A.  0421). 

Fresnel  and  Bull's-Eye  Lenses. — Fresnel  lenses,  compo.sed  of  a  number  of 
ring-like  sections,  each  section  in  itself  a  lens,  shaped  by  grinding  and  polish- 
ing, with  unground  edges,  are  dutiable  at  45  per  cent  ad  valorem  under  para- 
graph 109  and  not  at  60  per  cent  ad  valorem  under  paragraph  100. 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       165 

Bull's-eye  lenses,  consisting  severally  of  a  central  lens  ground  and  polished  to 
a  spherical  form,  fitted  by  means  of  a  threaded  metal  rim  to  a  circular  disk  of 
plane  plate  glass  with  ground  edges,  the  complete  article  forming  a  lens  for  an 
iiutomobile  lamp,  are  dutiable  at  the  rate  of  10  cents  per  dozen  pairs  and  45 
per  cent  ad  valorem  under  paragraph  109,  and  not  at  60  per  cent  ad  valorem 
under  paragraph  100. 

Molded  lenses  of  glass  that  have  received  their  spherical,  cylindrical,  or  pris- 
matic form  by  grinding  and  polishing  are  dutiable  under  paragraph  109. 
G.  A.  5841  (T.  D.  2.5760)  and  U.  S.  v.  Robinson  (140  Fed.  Rep.,  968;  T.  D. 
26397)  distinguished.— T.  D.  27669  (G.  A.  6463). 

Lenses  for  Bicycle  Lamps. — Unmounted  single  lenses  of  glass,  used  chiefly 
in  bicycle  lanterns  are  not  projecting  lenses  within  the  purview  of  paragraph 
111  and  are  dutiable  under  paragraph  109.  Paragrapli  111  provides  only  for 
completed  articles,  and  the  term  "  projecting  lens  "  applies  only  to  a  combina- 
tion of  lenses  mounted  and  known  as  "projection  lens." — T.  D.  242S0  (G.  A. 
5295). 

Polished  Coquill  Glasses.— Convex-concave  pieces  of  colored  cylinder  glass, 
elliptical  in  form,  with  unground  edges,  dutiable  at  45  per  cent  under  paragraph 
109.— T.  D.  19349  (G.  A.  4140). 

Klinger  Glasses.— So-called  klinger  glasses,  consisting  of  glass  strips  ground 
on  one  side  with  incisions  that  give  a  pi-ismatic  effect,  are  dutiable  under  para- 
graph 110,  relating  to  glass  strips  ground  to  a  prismatic  form.— T.  D.  30465 
(G.  A.  6998). 

Prismatic  Glass. — The  provision  in  paragraph  110,  for  strips  of  gh\ss  ground 
or  polislied  to  "  pri-smatic  form,"  is  not  limited  to  strips  so  ground  that  any  side 
in  itself  forms  a  prism,  but  includes  also  strips  which  fulfill  the  functions  of  a 
prism,  as  where  there  are  ground  in  one  side  fine  parallel  longitudinal  incisions 
forming  prisms. — U.  S.  v.  Ashcroft  Manufacturing  Co.  (C.  C.  A.),  T.  D.  303S4 ; 
T.  D.  29878  (C.  C.)  and  Ab.  19748  (T.  D.  29298)  affirmed. 

Slides  for  Magic  Lanterns  being  specially  provided  for  without  words  of 
limitation  in  paragraph  110.  they  are  dutiable  at  the  rate  of  45  per  cent  ad 
valorem  under  that  paragraph,  and  are  not  dutiable  as  toys  at  the  rate  of  35  per 
cent  ad  valorem  under  paragraph  418,  the  provisions  of  which  apply  only  to 
toys  not  specially  provided  for  elsewhere  in  the  act.  In  re  Borgfeldt  (65  Fed. 
Rep.,  791)  cited  and  distinguished.— T.  D.  22918  (G.  A.  4894). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Partly  Manufactured  Lenses  or  Prisms. — Wedge-shaped  pieces  of  glass 
ground  and  partly  polished,  designed  for  the  manufacture  of  finished  lenses,  are 
dutiable  as  lenses.— T.  D.  13696  (G.  A.  1934). 

Lenses  Partly  Manufactured. — Lenses  concave  and  convex  which  have  been 
ground  and  polished,  but  not  cut  from  the  rough  glass  or  pebble  and,  therefore, 
the  edges  not  finished,  are  dutiable  as  lenses  of  glass  and  not  free  as  glass 
plates  or  disks.— T.  D.  12456  (G.  A.  1194). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Philosophical  Instruments — Lenses  Not. — Lenses  are  dutiable  as  manufac- 
tures of  glass  and  not  as  philosophical  instruments.— T.  D.  10404  (G.  A.  95). 

93.   Opera    and    field    glasses,    optical    instruments    and    frames    and 
1913     mountings  for  the  same;  all  the  foregoing  not  specially  provided  for  in 
this  section,  35  per  centum  ad  valorem. 


166  DIGEST   OF    CUSTOMS   DECISIONS. 

lOS.  Opera   and   fk'ld   j^hisses,     *     *     *     ,^^^^^\   optical    instruments,    and 
1909     frames  or  mountinjis  for  the  same;  all  the  fore^oinj^  not  specially  pro- 
viiled  for  in  this  section,  45  per  centum  ad  valorem. 

111.  Opera  and   field  glasses,     *     *     *     and  optical    instruments,   and 
1897     frames  or  mountings  for  the  same;  all  the  foregoing  not  specially  pro- 
vided for  in  this  Act,  45  per  centum  ad  valorem. 

98.  *     *     *     opera  glasses,  and  other  optical  instruments  and  frames 
for  the  same,  40  per  centum  ad  valorem. 

1890         (Not  enumerated.) 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Hand  Reading  Glasses  or  magnifying  glasses   dutiable  as  optical    instru- 
ments at  the  rate  of  35  per  cent  ad  valoi-em  under  paragraph  93. — Dept.  Order 
(T.  D.  347S2). 
Nautical  Instruments. 

It  is  said  in  Ganot's  Elementary  Treatise  on  Physics  that  an  "  optical  instru- 
ment"  means  "any  combination  of  lenses,  or  of  lenses  and  mirrors,"  and  that 
such  instruments  may  be  divided  into  three  classes,  viz : 

"1.  Microscopes,  which  are  designed  to  obtain  a  magnilied  image  of  any 
object  whose  real  dimensions  are  too  small  to  admit  of  its  being  seen  distinctly 
by  the  naked  eye. 

"2.  Telescopes,  by  which  very  distant  objects,  whether  celestial  or  ter- 
restrial, may  be  observed. 

"3.  Instruments  designed  to  project  on  a  screen  a  magnified  or  diminished 
image  of  any  object  which  can  thereby  be  either  depicted  or  rendered  visible 
to  a  crowd  of  spectators;  such  as  the  camera  lucida,  the  camera  obscura,  photo- 
graphic apparatus,  the  magic  lantern,  the  solar  microscope,  the  photo-electric 
microscope,  etc.  The  two  former  classes  yield  virtual  images,  the  last,  with  the 
exception  of  the  camera  lucida,  yield  real  images." 

It  is  not  necessary  either  to  adopt  or  reject  this  perhaps  somewhat  technical 
definition  of  the  term  "  optical  instrument "  in  its  fullest  scope,  but  sufficient 
to  say  that  in  a  great  many  respects  at  least  we  think  it  accords  with  the 
common  meaning  of  the  term.  See  March's  Thesaurus  Dictionary  of  the  English 
Language  and  Knight's  American  Mechanical  Dictionary  under  "  Optical  in- 
strument." 

Azimuth  mirrors,  sextants,  and  octants  are  dutiable  as  composed  chiefly  of 
metal,  under  paragraph  167,  and,  not  being  aids  to  vision,  are  not  classifiable  as 
optical  instruments  under  paragraph  93. — U.  S.  v.  J.  Bliss  &  Co.  et  al.  (Ct. 
Cust.  Appls.),  T.  D.  35980;  (G.  A.  7097)  T.  D.  35220  aflirmed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Field  Glasses  are  dutiable  as  optical  instruments  and  not  as  mnmifactures 
of  glass  nor  manufactures  of  metal.— T.  D.  17273  (G.  A.  3535). 

Graphoscopes  are  dutiable  as  optical  instruments  and  not  as  manufactures 
of  wood.— T.  D.  16975  (G.  A.  3403). 

Hreniomcters  are  dutiable  as  manufactures  of  metal  and  not  as  optical 
instruments.— T.  D.  18018  (G.  A.  3862). 

Immersion  Object  Glasses  are  dutiable  as  optical  instruments  and  not  as 
lensi'S  nor  as  manufactures  of  glass.— T.  D.  10842  (G.  A.  3361). 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND   GLASSWARE.       167 

Optical  Instruments. — Microscopes,  abbe  condensers,  iris,  and  opera  glasses 
are  dutiable  as  optical  instruments  and  opera  glasses  and  not  as  manufactures 
of  metal.— T.  D.  15713  (G.  A.  2894). 

Stereoscopes  composed  of  wood  and  glass  are  dutiable  as  optical  instruments 
and  not  as  manufactures  of  wood.— T.  D.  15853  (G.  A.  2953). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Loupes  for  Watchmakers,  lenses  of  glass  set  singly  in  a  framework  of 
cork,  are  lenses.— T.  D.  11874  (G.  A.  657). 

Opera  Glasses  and  Coverings  for  Same. — Leather  cases  containing  shell 
opera  glasses  are  dutiable  with  their  contents  as  entireties  as  usual  cover- 
ings.—T.  D.  11412  (G.  A.  695). 

Reading  Glasses,  Lenses  Chief  Value. — Reading  glasses  being  magnifying 
glass  lenses  with  metal  frames  and  wooden  handles,  lenses  chief  value,  are 
dutiable  as  lenses  and  not  as  manufactures  of  glass,  nor  as  manufactures  of 
metal.— T.  D.  11546  (G.  A.  721). 

94.  Surveying  instruments,  telescopes,  microscopes,  photographic  and 
1913    projection  lenses,  and  frames  and  mountings  for  the  same,  25  per  centum 
ad  valorem. 

108.  ,     *     *     *     telescopes,   microscopes,   photographic   and   projection 
1909    lenses     *     *     *,  and  fi'ames  or  mountings  for  the  same;  all  the  foregoing 
not  specially  provided  for  in  this  section,  45  per  centum  ad  valorem. 

111.     *     *     *^    telescopes,    microscopes,    photographic    and    projection 
1897     lenses     *     *     *,  and  frames  or  mountings  for  the  same;  all  the  foregoing 
not  specially  provided  for  in  this  Act,  45  per  centum  ad  valorem. 

1894         (Not  enumerated.) 

1890         (Not  enumerated.) 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Pathescopes. 

"  Pathescope  "  Frames  and  IMountings. — A  metal  structure  designed  to 
servo  as  a  support  for  the  motive  machinery,  film  reels,  lamp  house,  and  pro- 
jection lenses  of  a  moving-picture  machine  known  as  a  "  pathescope "  is  not 
dutiable  under  paragraph  93  ( "  optical  instruments  and  frames  and  mountings 
for  the  same"),  but  under  paragraph  94  ("projection  lenses,  and  frames  and 
mountings  for  the  same"). — U.  S.  v.  American  Express  Co.  (Ct.  Cust.  Appls.), 
T.  D.  36490;  (G.  A.  7826)  T.  D.  35970  affirmed. 

The  frame  and  machinery  of  a  moving-picture  machine  or  pathescope,  Im- 
ported without  the  projection  lens,  lamp  and  lamp  house,  and  reels,  composed 
of  metal,  and  weighing  about  .50  pounds,  are  not  properly  classifiable  iinder 
paragraph  93  as  "  optical  instruments  and  frames  and  mountings  for  the  same  " 
not  specially  provided  for,  but  are  dutiable  under  paragraph  94,  covering 
"  photographic  and  projection  lenses  and  frames  and  mountings  for  the  same." — 
T.  D.  35970  (G.  A.  7826). 

Coddington  Loupes. — Microscopes  being  eo  nomine  provided  for  in  para- 
graph 94,  and  it  being  practically  admitted  that  the  instrument  in  question  has 
the  properties  of  a  microscope,  we  can  not  classify  it  as  an  optical  instrument. 
We  hold  it  dutiable  under  paragraph  94  as  a  microscope. — Ab.  38900. 

Nose  Glasses  and  Stages,  which  are  accessories  to  microscopes,  dutiable  as 
mountings  for  microscopes  at  25  per  cent  ad  valorem  under  paragraph  94. — 
Dept.  Order  (T.  D.  35277). 


168 


DIGEST   OF   CUSTOMS   DECISIONS. 


DECISIONS  UNDER  THE  ACT  OF  1S94. 

Patent  Portrait  Lens. — A  patent  portrait  lens  nsed  as  a  part  of  a  idioto- 
graphlc  camera,  consisting  of  eight  single  lenses  arranged  in  pairs  and  ninunted 
in  metal,  which  constitute  but  a  small  part  of  the  value  of  the  whole,  the  com- 
plete article  being  conunercially  known  as  lenses,  is  dutiable  as  lenses  of  glass 
and  not  as  optical  instruments. — Anthony  &  Co.  v.  U.  S.,  90  Fed.  Rep.,  802; 
T.  D.  17963  (G.  A.  3838  reversed. 

Photographic  Lenses,  mounted  in  metal,  dutiable  at  the  rate  of  35  per  cent 
ad  valorem  under  paragraph  100  as  "  lenses  of  glass  or  pebble,  ^\holly  or  partly 
manufactured,"  and  not  under  paragraph  98  as  "  optical  instruments."  Deci- 
sion of  circuit  court  for  the  southern  district  of  New  York  in  Anthony  v.  U.  S. 
(Synopsis  20500),  reversing  G.  A.  3838,  followed.— T.  D.  20703  (G.  A.  4359). 

Optical  Instruments. — Photographic  objectives  and  objective  lenses  are  duti- 
able as  optical  instruments  and  not  as  lenses. — T.  D.  1G952  (G.  A.  3380). 

DECISIONS  UNDER  THE  ACT  OF  1883. 


Surveyors'  Compasses  are  dutiable  as  manufactures  of  metal   and  not  as 
philosophical  apparatus  or  instruments. — Manasse  v.  Spalding,  24  Fed.  Rep.,  86. 


1913 


1909 


1897 


1894 


1890 


95.  Stained  or  painted  glass  windows,  or  pai'ts  thereof,  and  all  mir- 
rors, not  exceeding  in  size  one  hundred  and  forty-four  s(|uare  inches, 
with  or  without  frames  or  cases;  incandescent  electric-light  bull)s  and 
lamps,  with  or  without  blaments;  and  all  glass  or  manufactures  of  glass 
or  paste  or  of  which  glass  or  paste  is  the  component  material  of  chief 
value,  not  specially  provided  for  in  this  section,  30  per  centum  ad  valorem. 

109.  Stained  or  painted  glass  windows,  or  parts  thereof,  and  all  mir- 
rors, not  exceeding  in  size  one  hundred  and  forty-four  square  inches, 
with  or  without  frames  or  rases,  and  all  glass  or  manufactures  of  glass 
or  paste  or  of  which  glass  or  paste  is  the  component  material  of  chief 
value,  not  specially  provided  for  in  this  section,  45  per  centum  ad  valorem. 

112.  Stained  or  painted  glass  windows,  or  parts  thereof,  and  all  mir- 
rors, not  exceeding  in  size  one  hundred  and  forty-four  square  inches, 
with  or  without  frames  or  cases,  and  all  glass  or  manufactures  of  glass 
or  paste,  or  of  which  glass  or  paste  is  the  component  material  of  chief 
value,  not  specially  provided  for  in  this  Act,  45  per  centum  ad  valorem. 

102.  All  stained  or  painted  glass  windows,  or  parts  thereof,  and  all 
mirrors  not  exceeding  in  size  one  hundred  and  forty-four  square  inches, 
with  or  without  frames  or  cases,  and  all  manufactures  of  glass,  or  of 
which  glass  is  the  component  of  chief  value,  not  specially  provided  for 
in  this  Act,  35  per  centum  ad  valorem. 

351.  Manufactures  of  *  *  *  paste  *  *  *  oy  of  %vhi,'h  the.se  sub- 
stances or  either  of  them  is  the  component  material  of  chief  value,  not 
specially  provided  for  in  this  Act,  25  per  centum  ad  valorem. 

495.  Glass,  broken,  and  old  glass,  which  can  not  be  cut  for  use,  and  fit 
.only  to  be  remanufactured.     (Free.) 

105.  Flint  and  lime,  pressed  glassware,  not  cut,  engraved,  painted, 
etched,  decorated,  colored,  printed,  stained,  silvered,  or  gilded,  60  per 
centum  ad  valorem. 

108.  *  *  *  all  other  manufactures  of  glass  or  of  which  glass  shall 
be  the  component  material  of  chief  value,  not  specially  provided  for  in 
this  Act,  60  per  centum  ad  valorem. 

122.  All  stained  or  painted  window  glass  and  stained  or  painted  glass 
window.s,  and  hand,  pocket,  or  table  mirrors  not  exceeding  in  size  one 
hundred  and  forty-four  square  inches,  with  or  without  frames  or  cases, 
of  whatever  m.nterial  composed,  *  *  *  and  not  specially  provided 
for  in  this  Act.     *     ♦     *     45  per  centum  ad  valorem. 

459.  Manufactures  of  *  *  *  paste,  *  *  *  not  specially  provided 
for  in  this  Act,     *     *     *     45  per  centum  ad  valorem. 

590.  Glass,  broken,  and  old  glass,  which  can  not  be  cut  for  use,  and  fit 
only  to  be  remanufactured.     (Free.) 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       169 

143.  *     *     *     stained  glass,  and  all  otlier  manufactures  of  glass  or  of 
which  glass  shall  be  the  component  material  of  chief  value,  not  specially 
enumerated  or  provided  for  in  this  Act,  45  per  centum  ad  valorem. 
1883  i      420.  Compositions  of  glass  or  paste,  vi'hen  not  set,  10  per  centum  ad 
valorem. 

707.  Glass,  broken  pieces,  and  old  glass  which  can  not  be  cut  for  use, 
.and  fit  only  to  be  remanufactured.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Glass  Stem  Ware. 

Chief  Value — Rule  fob  Ascertaining. — In  determining  the  value  of  each 
constituent  of  an  article  only  those  expenses  incurred  in  producing  the  con- 
stituent, and  not  those  assignable  to  the  article,  can  be  considered.  U.  S.  v. 
Gredelue  (5  Ct.  Cust.  Appls.,  29S ;  T.  D.  34476). 

Chief  Value — Blown  Glass  and  Molded  Glass. — When  an  article  is  made 
of  blown  glass  and  molded  glass  the  one  of  chief  value  is  the  one  which  had 
the  greatest  value  at  the  time  it  became  blown  glass  or  molded  glass.  U.  S.  v. 
Gredelue  (5  Ct.  Cust.  Appls.,  298;  T.  D.  34476). 

Chief  Value — Blown  Glass  and  Molded  Glass — Item  of  Value  Charge- 
able TO  Neither. — When  an  article  is  made  of  blown  glass  bowl  and  molded 
glass  stem  and  foot,  and  the  removal  of  the  boss-shaped  top  blown  on  the  bowl 
is  necessary  to  the  completion  of  the  article,  the  cost  of  such  removal,  having 
been  incurred  after  the  bowl  had  become  blown  glass,  is  not  a  part  of  the  value 
of  the  blown  glass,  but  of  the  article. 

Glassware  of  Blown  Glass  and  Molded  Glass. — Plain  stemmed  glassware, 
with  blown  bowl  and  molded  stem  and  foot,  the  stem  and  foot  being  chief 
value,  like  that  in  U.  S.  v.  Gredelue  (5  Ct.  Cust.  Appls.,  298;  T.  D.  34476),  is 
dutiable  as  a  manufacture  of  glass  under  paragraph  109  or  95,  tariff  acts  of 
1909  and  1913,  and  not  as  being  in  chief  value  of  blown  glass  under  paragraph 
98  or  84.— U.  S.  v.  Fondeville  &  Von  Iderstine  (Ct.  Cust.  Appls.),  T.  D.  36457; 
Ab.  38696  affirmed. 

Wind  Shields. — Merchandise  consisting  of  two  polished  cylinder  glass 
sheets  glued  together,  with  a  rim  of  adhesive  substance  to  keep  dampness 
from  between  the  sheets,  designed  for  use  as  material  for  automobile  wind 
shields,  is  too  far  processed  or  advanced  for  classification  as  polished  cylinder 
glass  under  paragraphs  86  and  90.  It  is  dutiable  as  "  all  glass  or  manufactures 
of  glass  *  *  *  or  of  which  glass  is  the  component  material  of  chief  value 
not  specially  provided  for"  under  paragraph  95. — U.  S.  v.  Schrenk  &  Co.  (Ct. 
Cust.  Appls.),  T.  D.  37013;  Ab.  39748  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Electric  Bulbs,  Fruit  Shaped  and  Colored. — These  electric-light  bulbs, 
colored,  and  shaped  as  fruit,  could  only  be  doubtingly  classified  as  fruit,  and 
any  doubt  should  be  resolved  in  favor  of  the  importer.  To  hold  otherwise 
would  result  in  classifying  these  importations  in  all  their  variety  at  greatly 
varying  rates  of  duty,  and  duties  should  be  uniform  upon  uniform  classes  and 
kinds  of  goods. 

The  goods  were  assessed  by  the  board  as  "  articles  or  wares  composed  wholly 
or  in  part  of  iron,  steel,  lead,  copper,  nickel,  pewter,  zinc,  gold,  silver,  platinum, 
alHininum,  or  other  metal "  under  paragraph  199.  This  assessment  was  proper. 
"  Manufactures  of  metal  "  refers  to  the  material  and  includes  all  the  com-" 
ponent  classes  of  such  by  whatever  distinctive  name  known. — U.  S.  v.  Wolff 
&  Co.   (Ct.  Cust.  Appls.),  T.  D.  34943;   (G.  A.  Ab.  35162)  T.  D.  34307  aflirmed. 


170  DIGEST   OF   CUSTOMS  DECISIONS. 

Glass  Halls  used  in  tke  ends  of  lo^s  of  piano  stools  niul  tabouret  stools, 
dutiable  under  parajirapb  1(»!)  at  the  rate  of  45  per  cent  ad  valorem. — Dept. 
Order   (T.  IX  81704). 

Glass,  Ground. — Articles  of  glass  that  have  been  ground  for  i»urposes  of 
utility  held  not  dutiable  under  paragraph  98,  in  which  provision  is  made  for 
glass  articles  ground  for  ornamentation,  but  under  paragraph  109,  providing 
for  manufactures  of  glass.— T.  D.  80824  (G.  A.  7070). 

Glass  Strii)s.— Strips  of  glass  ground  to  a  curvature,  convex  on  one  side  and 
cut  to  prescribed  lengths,  used  over  a  dial  on  weight  scales,  assessed  as  a  manu- 
facture of  glass  not  specially  provided  for  under  paragraph  109,  were  claimed 
dutiable  as  plate  glass  ground  and  polished  (pars.  102,  104).  Protest  overruled. 
Ab.  27572  (T.  I).  32149)  distinguished.— Ab.  33677  (T.  D.  33763). 

Glass  Towel  Rods. — The  board  found  from  the  testimony  the  menh.iiidise 
was  glass  rods  or  glass  and  not  fusible  enamel.  There  is  such  a  substantial 
fontlict  in  the  testimony  that  the  court  does  n<jt  feel  Justified,  under  its  well- 
established  rule,  in  reversing  the  finding  of  the  board. — Senion  Bache  &  Co.  v. 
U.  S.  (Ct.  Gust.  Appls.),  T.  D.  35150;  (G.  A.  7550)  T.  D.  34377  aflirmed. 

Rods  resembling  glass,  some  clear  in  color,  others  opaque,  and  wliich  a  chemi- 
cal analysis  would  not  differentiate  from  glass,  and  about  4  feet  in  length  by 
li  inches  in  diameter,  not  all  straight,  some  thinner  at  one  end  than  the  other. 
Held  dutiable  as  manufactures  of  glass  under  paragraph  109  and  not  as  fusible 
enamel  (par.  110).  Ab.  27715  (T.  D.  32244),  Ab.  25449  (T.  D.  31543),  and 
G.  A.  5700  (T.  I).  25509)  cited.— T.  D.  34377  (G.  A.  7550)  ;  affirmed  l)y  T.  D. 
35150  (Ct.  Cust.  Appls.)  above. 

Glass  Wool. — We  have  no  hesitancy  in  holding  that  tliis  merchandise  is 
proi»erly  dutiable  under  paragrapli  109. — Ab.  37301. 

Imitation  Jet. — Technically  "jet  goods"  are  not,  of  course,  imitation  jet, 
but  where  the  record  discloses  the  importer,  the  collector,  and  the  Board  of 
General  Appraisers  all  considei'ed  the  importation  an  imitation  jet  it  could  not 
be  properly  assessed  as  jet,  and  was  rightly  held  to  l)e  dutiable  under  paragraph 
109.  U.  S.  V.  Beierle  (1  Ct.  Cust.  Appls.,  457;  T.  D.  31500).- U.  S.  v.  Sheldon 
&  Co.  (Ct.  Cust.  Appls.),  T.  D.  32034;  (G.  A.  Ab.  23464)  T.  D.  30091  affirmed. 

Imitation  Precious  Stont^s  with  foil  backs,  not  suitable  for  use  in  the  manu- 
facture of  jewelry,  dutiable  at  the  rate  of  45  per  cent  ad  valorem  under  para- 
graph 109.— Dep.  Order  (T.  D.  33012) 

Colored  glass  in  imitation  of  precious  stones,  but  not  suitable  for  use  in  (he 
maimfacture  of  jewelry,  dutiable  at  the  rate  of  45  per  cent  ad  valorem  as 
manufactures  of  paste  or  glass  under  paragraph  109. — Dep.  Order  (T.  D.  32S02). 

Mirrors. — Small  circular  hand  mirrors,  set  in  a  celluloid  case  having  a 
handle  and  a  receptacle  in  the  back,  closed  by  a  lid,  for  holding  powder  or  a 
powder  puff,  composed  in  chief  value  of  pyroxylin,  are  dutiable  as  mirrors 
under  paragraph  109,  and  not  as  manufactures  in  chief  value  of  pyroxylin 
under  paragraph  17. 

The  word  "  mirror  "  must  be  taken  in  its  ordinary  sense.  The  addition  of  a 
frame  or  case  neither  changes  its  character  or  use,  nor  advances  it  into  a  new 
article.— T.  D.  34919  (G.  A.  7038). 

Mirrors  in  Cases. — The  merchandise  consists  of  pocket  imitation-leather 
goods  holding  small  mirrors  and  combs,  or  pencils  and  memorandum  tablets. 
The  presence  of  the  comb  or  of  the  pencil  and  paper  does  not  remove  these 
articles  from  the  category  of  mirrors  in  cases,  paragraph  109,  for  the  provision 
there  Is  more  specific  than  that  of  paragraph  17. — U.  S.  v.  Metropolitan  Alumi- 
num Co.  (Ct.  Cust.  Appls.),  T.  D.  325.37;  (G.  A.  Ab.  20951)  T.  D.  31971  affirmed. 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       171 

Molded  Glass  Disks. — Glass  disks,  rough  cut  or  unwrought,  chiefly  used  in 
the  iiuuuifacture  of  reflectors  for  automobile  lamps,  are  not  entitled  to  free 
entry  under  paragraph  577,  but  are  dutiable  as  manufactures  of  glass  at  45  per 
cent  ad  valorem  ui.der  paragraph  109.— T.  D.  30906  (G.  A.  7095). 

Powdered  Glass. — The  true,  final,  and  distinctive  purpose  of  an  abrasive  is 
to  create  new  surfaces  by  rubbing  or  grinding  away  older  ones,  and  not  to 
produce  friction  or  heat.  The  use  of  powdered  glass  on  match  heads  or  the 
sides  of  match  boxes  is  not  as  an  abrasive. 

This  glass  might  probably  be  regarded  as  a  manufacture  from  waste,  but  it 
is  not  itself  waste  in  the  proper  sense  of  the  term.  It  was  dutiable  as  a  manu- 
facture of  gla.ss  under  paragraph  109.— Chrystal  v.  U.  S.  (Ct.  Gust.  Appls.), 
T.  D.  35148;  (G.  A.  7585)  T.  D.  34628  aflirmed. 

Rough  Glass  Disks,  which  are  to  be  ground  and  polished  on  both  sides  and 
silvered,  for  use  as  reflectors  in  automobile  lamps,  dutiable  under  paragraph 
109,  at  the  rate  of  45  per  cent  ad  valorem. — Dept.  Order  (T.  D.  30533). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Artificial  Birds'  Eyes  made  of  paste  and  mounted  in  pairs  on  a  metal  wire 
are  dutiable  at  45  per  cent  ad  valorem  under  paragraph  112.  and  not  at  60  per 
cent  ad  valorem  under  paragraph  100.  G.  A.  5811  (T.  D.  250G4)  cited  and  fol- 
lowed.    Note  T.  D.  26993.  contra.— T.  D.  26389  (G.  A.  6054). 

Broken  Glass. — Window  glass,  broken  in  transit  prior  to  arrival  in  this 
country,  but  which  is  fit  for  remanufacture  at  the  time  of  such  arrival,  is  not 
entitled  to  free  entry  as  an  article  of  no  commercial  value  and  worthless  within 
the  principle  laid  down  in  Lawder  v.  Stone  (187  U.  S.,  281;  23  Sup.  Ct.  Rep., 
79),  merely  because  it  became  mixed  with  dirt  and  refuse  in  the  warehouse  of 
the  importer  after  the  cases  containing  it  were  unpacked. 

Such  a  mixing  of  the  glass  with  refuse  constitutes  a  damage  within  the  prin- 
ciple settled  in  U.  S.  v.  Bache  (59  Fed.  Rep.,  762;  8  C.  C.  A.,  258),  afiirming 
In  re  Bache,  G.  A.  1539  (T.  D.  12988).— T.  D.  25477  (G.  A.  5741). 

Cut-Paste  Articles  are  dutiable  as  manufactures  of  paste,  not  specially  pro- 
vided for.  under  paragraph  112,  rather  than  as  articles  of  cut  "  glass  "  under 
paragraph  100.  U.  S.  v.  New  York  Merchandise  Co.  (167  Fed.  Rep.,  684;  T.  D. 
29570)  and  G.  A.  6808  (T.  D.  29265)  followed.— T.  D.  30444  (G.  A.  6995). 

Cut-paste  articles  are  dutiable  as  manufactures  of  paste,  not  specially  pro- 
vided for,  under  paragraph  112,  rather  than  as  articles  of  cut  "glass"  under 
paragraph  100.— U.  S.  v.  New  York  Merchandise  Co.  (C.  C.  A.),  T.  D.  30279; 
T.  D.  29570  (CO  and  (G.  A.  6808)  T.  D.  29265  affirmed. 

Electric  Incandescent  La.mps. — Incandescent  lamps  used  for  electric  light- 
ing, and  composed  of  blown  glass,  metal,  and  other  material,  glass  being  the 
component  material  of  chief  value,  held  dutiable  at  45  per  cent  ad  valorem 
under  paragraph  112  as  manufactures  of  glass,  and  not  under  paragraph  100 
as  articles  of  glass  of  the  kind  there  described,  nor  as  "  blown  glassware,"  nor 
under  paragraph  193  as  articles  or  wares  composed  in  part  of  metal. — T.  D. 
20275   (G.  A.  4304). 

Etched  Thermometers. — Thermometers  etched  and  painted  for  utilitarian 
purposes  were  held  dutiable  as  manufactures  of  glass  under  paragraph  112.— 
Ab.  19557  (T.  D.  29238). 

Glass  Blanks. — Plain  unground  glass  blanks  intended  to  be  finished  by  cut- 
ting into  dishes  for  table  use  are  dutiable  as  manufactures  of  glass  and  not 
as  blown  glassware. — U.  S.  v.  Louis  Hinsberger  Cut-Glass  Co.,  94  Fed.  Rep., 
645;  T.  D.  19200  (G.  A.  4121)  and  T.  D.  21527  (G.  A.  4531)  aflirmed. 


172  DIGEST   OF   CUSTOMS   DECISIONS. 

(jilass  Powder. — Glass  roductHl  to  a  coarse  powder  by  a  process  of  crushing, 
the  same  heiii^'  ol"  dilTereut  colt)rs  and  evidently  intended  for  decorative  pur- 
|ioses,  is  dutiabk'  at  45  per  cent  ad  valorem  as  a  manufacture  of  glass,  under 
paragraph  112  and  not  at  the  rate  of  20  per  cent  ad  valorem  under  paragraph 
435  or  section  6  as  imitations  of  precious  stones  or  as  a  manufacture,  not 
<jther\vise  jirovided  for,  respectively.  U.  S.  v.  Meier  (reported  iu  T.  D.  25973) 
cited.— T.  D.  2G207  (G.  A.  5982). 

Iiiiitutioii  Precious  Stones. — Pieces  of  colored  glass  backed  with  foil,  made 
in  the  form  of  tleurs-de-lis,  designed  for  attachment  to  women's  hats  or  dresses 
and  not  suitable  for  use  as  settings  for  jewelry,  are  not  imitations  of  precious 
Ktones.  Such  articles  are  dutiable  at  45  per  cent  ad  valorem  under  paragraph 
112  and  not  at  the  rate  of  20  per  cent  ad  valorem  under  paragraph  435. — T.  D. 
i'G9S9  (G.  A.  (5257). 

"  Jet  Huckles,"  so  called,  made  of  ghuss  and  metal,  glass  being  of  chief 
value,  of  a  plaiu  black  color,  are  dutiable  under  paragraph  112  as  manufac- 
tures of  glass,  and  not  at  60  per  cent  under  paragraph  100  as  "  articles  of  glass, 
cut,  engraved,  painted,  colored,  stained,  or  otherwise  ornamented,  decorated  or 
ground,"  etc. 

It  seems  that  plain  black  is  not  a  "color"  within  the  meaning  of  paragraph 
100.— T.  D.  24547  (G.  A.  .5367). 

Jet  Stones.— .Jet  not  being  a  precious  stone,  articles  ot  paste  made  in  imita- 
tion thereof  are  not  imitations  of  a  precious  stone,  and  are  therefore  not  duti- 
able at  the  rate  of  20  per  cent  under  paragraph  435.  They  are  dutiable  at  45 
per  cent  ad  valorem  under  paragraph  112.— T.  D.  26706  (G.  A.  6149). 

Mirrors  in  Cases  with  Pencil  and  Comb. — The  board  sustained  the  im- 
porters' contention  that  the  articles  in  controversy  were  dutiable  as  "  mirrors  " 
under  paragraph  112.— Ab.  22695  (T.  D.  3035G). 

Mirrors  mounted  on  or  set  in  highly  carved  figures  are  dutiable  as  mirrors, 
and  are  not  dutiable  as  manufactured  articles  according  to  component  of  chief 
value,  even  though  the  mii-ror  is  of  slight  value  compared  to  the  setting.  There 
is  no  commercial  or  trade  meaning  to  the  words  "mirrors,"  "mirrors  framed," 
"  mirror  without  frame,"  or  "  nurror  without  case,"  and  such  terms  mu.sL  be 
taken  in  their  ordinary  sense.  Wiederer  v.  U.  S.  (7S  Fed.  Itep.,  809)  cited  and 
followed.— T.  D.  22744   (G.  A.  4843). 

"  Paste." — The  terra  "paste  "  appearing  in  paragraphs  112  and  435  is  appli- 
cable only  to  that  variety  of  glass  known  as  paste,  and  does  not  include  any 
other  of  the  various  dictionary  definitions  of  the  word. — T.  D.  2S257  (G.  A. 
6628). 

Prismatic  Glass. — So-called  prismatic  glass,  used  for  the  dellection  of  direct 
rays  of  light  into  the  interiors  of  rooms,  is  dutiable  at  45  per  cent  ad  valorem 
lender  paragraph  112  as  a  manufacture  of  glass  not  specially  provided  for,  and 
not  as  fluted,  rolled,  ribbed,  or  rough  plate  glass  at  the  rates  according  to  size 
and  weight  provided  by  paragraph  103.— T.  D.  25732  (G.  A.  5831). 

Shaving-  or  dressing  mirrors,  having  three  sections  hinged  togetlier,  each 
section  being  framed  and  in  it.self  a  complete  mirror,  not  exceeding  in  size  144 
square  inches,  and  assessed  for  duty  in  its  entii'ety  as  a  looking-glass  plate 
under  paragraph  105.  Held  that  each  section,  being  a  separjite  and  distinct 
mirror  less  than  144  .square  inches  in  size,  is  separately  dutiable  according  to 
the  provision  for  mirrors  under  paragrapli  112. — T.  D.  22470  (G.  A.  4760). 

Stereoscopic  photographic  views  on  glass  are  dutiable  at  the  rate  of  45 
per  cent  ad  valorem  under  paragrapli  112,  and  not  at  GO  per  cent  ad  valorem, 
under  paragraph  100,  as  glass  decorated  or  ornamented.  G.  A.  2660  (T.  D. 
15134)  cited.— T.  D.  28404  (G.  A.  6661). 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       173 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Incandescent  Lamps  are  dutiable  as  manufactures  of  glass. — T.  D.  15584 
(G.  A.  2844). 

Mirror  Plates,  not  framed,  but  intended  to  be  put  in  frames  or  cases,  are 
dutiable  as  mirrors  and  not  as  cylinder  glass.  Sustaining  T.  D.  16345,  G.  A. 
3174.— Wiederer  v.  U.  S.  (C.  C),  78  Fed.  Rep.,  809. 

Pickle-Dish  Blanks. — Blanks  composed  of  lead  glass,  not  molded  or  pressed 
flint  or  lime  glassware,  and  not  bottle  glassware,  rough  and  uncut,  are  dutiable 
as  manufactures  of  glass  not  specially  provided  for. — T.  D.  17163  (G.  A.  3480). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Broken  Glass  Free. — Glass  broken  on  the  voyage  of  transportation  is  free. — 
T.  D.  14500   (G.  A.  2311). 

AVindow  glass  which  was  in  a  sound  condition  when  shipped,  but  broken  on 
the  voyage,  so  as  to  be  useless  except  for  remanufacture,  is  free,  for  it  is  for 
tariff  purposes  different  merchandise  from  that  which  was  shipped  and  not 
merely  damaged  merchandise  of  the  same  kind. — U.  S.  v.  Bache,  59  Fed.  Rep., 
762 ;  reversing  54  Fed.  Rep.,  371,  and  afiirming  T.  D.  12988,  G.  A.  1539. 

Glass  Pins. — Black-headed  pins  held  dutiable  as  pins  and  not  as  manufac- 
tures of  glass.— T.  D.  12666  (G.  A.  1315)  reversed;  Steinhardt  v.  U.  S.  (C.  C), 
92  Fed.  Rep.,  139. 

Hat  Trimmings  of  Glass. — Hat  trimmings  and  ornaments  comprised  of 
black  glass  and  wire  (glass  chief  value)  and  made  in  imitation  of  jet  are  duti- 
able as  manufactures  of  glass  and  not  as  manufactures  of  jet,  though  commer- 
cially known  as  jet  trimmings  and  jet  goods.  56  Fed.  Rep.,  818,  affirmed. — 
Goldberg  v.  U.  S.,  61  Fed.  Rep.,  91. 

Incandescent  Electric-Light  Lamps,  glass  chief  value,  arc  dutiable  as 
manufactures  of  glass  and  not  as  manufactures  of  metal. — T.  D.  14924  (G.  A. 
2553). 

Photographic  negatives  by  an  American  citizen  who  practiced  anuiteur 
photography  abroad  are  dutiable  as  manufactures  of  glass  and  are  not  free. — 
T.  D.  12031   (G.  A.  944). 

Photographs  on  Glass. — Stereoscopic  views  or  photographic  views  on  glass 
are  dutiable  as  manufactures  of  glass  and  not  as  photographs. — T.  D.  15134 
(G.  A.  2660). 

Physicians'  and  Dentists'  Mirrors  dutiable  as  manufactures  of  glass  and 
not  as  mirrors.— T.  D.  12303  (G.  A.  1075). 

Rosaries  composed  of  glass  are  manufactures  of  glass. — T.  D.  11874  (G.  A. 
865). 

Trick  Wine  Glasses  or  deception  glasses,  articles  of  thin  glass  so  constructed 
that  a  rod  liquid  contained  in  the  space  between  the  walls  and  the  bowl  give 
them  the  appearance  of  wine  glasses  filled  with  wine,  are  dutiable  as  manufac- 
tures of  glass  and  not  as  toys.— T.  D.  13977  (G.  A.  2082). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Glass. — Glass  which  is  neither  broad  nor  crown  nor  cylinder  window  glass, 
and  is  used  for  glazing  windows,  bookcases,  and  pictures,  and  generally  for  the 
purpose  for  which  other  window  glass  is  iised,  is  dutiable  at  30  per  cent  ad 
valorem,  as  "  manufactures,  articles,  vessels,  and  wares  of  glass,  or  of  whieli 
glass  shall  be  a  component  material,  not  otherwise  provided  for,"  and  not  under 
section  3  as  not  specially  provided  for. — Roosevelt  v.  Maxwell,  3  Blatch.,  391; 
20  Fed.  Cas.,  1155. 


1909 


174  DIGEST   OF   CUSTOMS   DECISIONS, 

96.   Fusililo    nnd    trliiss    (niiimol.    tint    spofinlly    ])rnvi(lo(l    for    in    this 
1913     .soctioii,  L'O  pvv  (•ciituiii  .-id  valnnMii  ;  dp.il  or  cyliiKliM"  ^lass  tiles  or  tiling, 
30  per  L-ciitiiin  ad  valori'in. 

110.  Fusihlo  enamel,  25  per  ceiiiuiii  ad  valorem;  opal  or  cylinder  glass 
tiles  or  tilin.c,  (i()  p(>r  r-ontnm  ad  valorem. 

1897  113.  Fusible  enaiiiiM,  LT)  per  centum  ad  valorem. 

1894  101.  Fusible  enamel,     *     *     *     05  p^,.  (.ppfmn  ^d  valorem. 

1890  122.  *     *     *     fusible  onamc^l.  4.">  i»er  centum  ad  valorem. 

1883  (Not  enumerated.) 

DI'X'KSIONS  UNDER  THE  ACT  OF  1897. 

"  Fusible  Enamel." — The  provision  for  "  fusible  enamel  "  in  paragraph  113 
has  reference  to  the  commodity  importt>d  in  the  form  of  powder,  in  sticks,  or 
in  other  convenient  form  for  cnamelinL;  the  faces  of  watches  and  articles  of 
jewelry,  or  for  other  enameling  purposes  in  the  arts,  and  not  to  articles  made 
of  fusible  enamel.  In  re  Burke,  G.  A.  2.137  (T.  D.  14.584),  disapproved.— T.  D. 
2.J.509  (G.  A.  5760). 

Rods  or  canes  of  black  glass  u.sed  in  the  manufactun>  of  iimurniiig  studs, 
classified  as  manufactures  of  glass  under  paragraph  112.  were  held  more  specifi- 
cally provided  for  as  fusible  enamel   (par.  11,'?).— Ab.  ?AC>\3  (T.  D.  34127). 

Glass  Tiles  classified  as  opal  glassware  under  paragraph  100  were  held  to  be 
excluded  from  that  paragraph  because  they  had  not  been  blown,  and  the  im- 
porters' contention  for  cla.ssification  under  paragraphs  101  and  107.  relating  to 
unpolished  cylinder  glass,  colored,  was  sustained. — Ab.  22276  (T.  D.  30165). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Glass  Canes  Cornelian  are  dutiable  as  fusible  enamel  and  not  as  articles  of 
glass  cut.— T.  D.  16434  (G.  A.  3223). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Fusible  Enamel. — White  enamel,  cylindrical  in  form,  used  in  the  manufac- 
ture of  slee\e  buttons,  watch  dials,  clock  faces,  etc.,  is  dutiable  as  fusible 
enamel  and  not  as  inanufaclures  of  glass.— T.  D.  14r)08  (G.  A.  2319). 

9  7.  Marble,  breccia,  and  onyx,  in  block,  rough  or  squared  only,  50  cents 
per  cubic  foot ;  marble,  breccia,  and  onyx,  sawed  or  dressed,  over  two 
Inches  in  thickness,  75  cents  per  cubic  foot ;  slabs  or  paving  tiles  of 
marble  or  onyx,  containing  not  less  than  four  superficial  inches,  if  not 
more  than  one  inch  in  thickness,  6  cents  per  siijierficial  foot;  if  more 
than  one  inch  and  not  more  than  one  and  one-half  inches  in  thickness,  8 
cents  per  superficial  foot  ;  if  more  than  one  and  one-half  inches  and  not 
more  than  two  inches  in  thickness,  10  cents  per  superficial  foot  ;  if  rubbed 
in  whole  or  in  part,  2  cents  per  superficial  foot  in  addition;  mosaic 
cubes  of  marble  or  onyx,  not  exceeding  two  cubic  inches  in  size,  if  loose, 
20  per  centum  ad  valorem;  if  attached  to  paper  (k  other  material,  35  per 
centum  ad  valorem. 

111.  IMarble  and  onvx,  in  block,  rough  or  squared  only,  (55  cents  per 
cubic  foot;  marble  and  onyx,  sjiwed  or  dressed,  over  two  inches  in  thick- 
ness, $1  per  cubic  foot;  slabs  or  paving  tiles  of  marble  or  onyx,  contain- 
ing not  less  than  four  superficial  inches,  if  not  more  than  one  inch  in 
thickness,  8  cents  per  superficial  foot;  if  more  than  one  inch  and  not 
more  than  one  and  om^-half  inches  in  thickness,  10  cents  per  superficial 
foot;  if  more  than  one  and  one-half  inches  and  not  more  than  two  inches 
in  thickness,  12J  cents  pev  superficial  foot;  if  rubbed  in  whole  or  in  part, 
2  cents  per  superficial  foot  in  addition;  mosaic  cubes  of  marble  or  onyx, 
not  exceeding  two  cubic  inches  in  size,  if  loo.se,  one-fourth  of  1  cent  per 
pound  and  20  per  centum  ad  valorem  ;  if  attached  to  paper  or  other  mate- 
rial, 5  cents  per  superficial  Toot  and  35  per  centum  ad  valorem. 


1913 


1909 


1897 


1894  s 


1890  < 


SCHEDULE  B^ — EARTHS,  EAETHENWARE,  AND  GLASSWARE.       175 

114.  Rlarltle  in  block,  rougli  oi*  squared  only,  65  cents  per  cubic  foot; 
onyx  in  block,  rough  or  squared,  $1.50  per  cubic  foot ;  marble  or  onyx, 
sawed  or  dressed,  over  two  inches  in  thickness,  $1.10  per  cubic  foot; 
slabs  or  paving  tiles  of  marble  or  onyx,  containing  not  less  than  four 
superficial  inches,  if  not  more  than  one  inch  in  thickne.ss,  12  cents  per 
superficial  foot ;  if  more  than  one  inch  and  not  more  than  one  and  one- 
half  inches  in  thickness,  15  cents  per  superficial  foot;  if  more  than  one 
and  one-half  inches  and  not  more  than  two  inches  in  thickness,  IS  cents 
per  superficial  foot;  if  rubbed  in  whole  or  in  part,  3  cents  per  superficial 
foot  in  addition  ;  mosaic  cubes  of  marble,  onyx,  or  stone,  not  exceeding 
two  cubic  inches  in  size,  if  loose,  1  cent  per  pound  and  20  per  centum  ad 
valorem ;  if  attached  to  paper  or  other  material,  20  cents  per  superficial 
foot  and  35  per  centum  ad  valorem. 

508.  Breccia,  in  block  or  slabs.     (Free.) 

103.  Marble  of  all  kinds  in  block,  rough  or  squared  only,  50  cents  per 
cubic  foot. 

104.  Marble,  sawed,  dressed,  or  otherwise,  including  marble  slabs, 
mosaic  cubes,  and  marble  paving  tiles,  85  cents  per  cubic  foot  (no  slab 
to  be  computed  at  less  than  one  inch  in  thickness). 

419.  Breccia,  in  block  and  slabs.     (Free.) 

123.  Marble  of  all  kinds  in  block,  rough  or  squared,  65  cents  per  cubic 
foot. 

124.  Veined  iiiarble.  sawed,  dres.sed,  or  otherwise,  including  marble 
slabs  and  marble  paving-tiles,  $1.10  per  cubic  foot  (but  in  measurement 
no  slab  shall  be  computed  at  less  than  one  inch  in  thickness). 

520.  Breccia,  in  block  or  slabs.     (Free.) 

1467.  Marble  of  all  kinds,  in  block,  rough  or  squared,  65  cents  per  cubic 
foot ;    veined    marble,    sawed,    dressed,    or    otherwise,    including   marble 
slabs  and  marble  paving-tiles,  $1.10  per  cubic  foot. 
663.  Breccia,  in  block  or  slabs.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Breccia. — The  provisions  of  the  tariff  act  of  1909,  construed  in  pari  materia, 
show  a  purpose  to  classify  breccia  and  marble  alike  for  dutiable  purposes ;  to 
make  them,  whenever  in  similar  conditions,  dutiable  at  the  same  rate.  "  Mar- 
ble," too,  and  "  breccia  in  blocks,"  are  more  .specific  terms  than  "  minerals  crude 
or  not  advanced  in  value  or  condition,"  and  moreover,  according  to  the  rule, 
where  there  are  two  provisions  applicable,  the  one  carrying  the  higher  rate- 
must  be  applied,  breccia  is  held  to  be  dutiable  by  similitude  as  marble  under 
paragraph  111.— Jackson  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31629;  (G.  A. 
7073)  T.  D.  30797  affirmed. 

Chiampo  Stone. — Merchandise  known  as  chiampo  stone,  classified  as  marble 
In  blocks  under  paragraph  111,  was  claimed  to  be  dutiable  under  paragraph 
114  or  free  of  duty  under  paragraph  626  or  683.  Protests  overruled.  U.  S.  v. 
.T.ickson  (1  Ct.  Cust.  Appls.),  25;  T.  D.  30849)  followed.— Ab.  32081  (T.  D. 
33362). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Breccia  Marble. — A  variety  of  marble  known  as  breccia,  which  consists  of 
consolidated  fragments  of  an  angular  character,  being  micaceous  in  appearance 
and  crystallized,  is  properly  subject  to  classification  as  "  breccia  "  under  para- 
graph 508  of  the  free  list,  and  not  as  marble  under  paragraph  114.  In  re  Jack- 
son (G.  A.  4669),  aflirmed  In  U.  S.  v.  Jackson  (113  Fed.  Rep.,  1000),  followed; 
In  re  Jackson  (G.  A.  4577)  overruled.— T.  D.  23908  (G.  A.  5187). 

Hauteville,  Istrian,  and  the  Like  Stones. — Where  there  is  a  later  importa- 
tion of  merchandise  identical  in  kind  with  a  former  importation,  and  n  new 


176  DIGEST   OF   CUSTOMS   DECISIONS. 

and  different  issue  is  presented  as  to  the  true  character  of  the  importation,  this 
court  will,  in  reaching  a  decision,  review  all  the  testimony  (declining  to  follow 
Bocknian-i  v.  U.  S.,  158  Fed.  Rep.,  807;  T.  D.  28784). 

Hauteville,  Istrian,  and  other  like  stones,  being  a  granular  substance,  capable 
of  a  high  degree  of  polish  and  susceptible  of  use  for  decorative  purposes,  are  not 
limestones  hut  marble,  and  were  dutiable  under  paragraph  114,  and  not  under 
paragraph  117. — U.  S.  v.  Jackson;  U.  S.  v.  Pisani ;  U.  S.  v.  Traitel  Marble  Co.; 
U.  S.  r.  Bockmann;  U.  S.  r.  Rossman  (Ct.  Cust.  Appls.),  T.  D.  30849;  (G.  A. 
6S.")(i)  T.  IX  29496  reversed. 

Hauteville  stone  similar  to  that  passed  upon  by  the  United  States  circuit 
court  of  appeals  for  the  second  circuit  in  suit  4215  of  Bockmann  v.  U.  S.  (T.  D. 
28784)  to  be  classified  for  duty  as  marble  at  65  cents  per  cubic  foot  under  para- 
graph 114.— Dept.  Order  (T.  D.  29196). 

Hauteville  stone  is  dutiable  as  "limestone"  under  paragraph  117,  and  not  as 
"marble"  under  paragraph  114. 

Though  the  term  "  marble  "  is  sometimes  broadly  used  to  describe  any  lime- 
stone susceptible  of  a  high  polish,  it  is  employed  in  paragraph  114  according  to 
its  more  precise  definition  as  being  a  limestone  having  a  granular  and  crystal- 
line structure.  Therefore,  Hauteville  stone,  a  high-grade  ornamental  and  polish- 
able  limestone  which,  though  used  for  building  purposes,  is  not  crystalline,  is 
not  within  said  paragraph.— Bockmann  i'.  U.  S.  (C.  C.  A.),  T.  D.  28784;  T.  D. 
28284  (C.  C.)  and  T.  D.  271.57  (G.  A.  6298),  reversed;  but  Ct.  Cust.  Appls.  in 
T.  D.  30849  declines  to  follow. 

Istrian  Marble,  sometimes  called  Istrian  stone,  is  a  species  of  marble  and  is 
dutiable  as  such  under  paragraph  114,  and  not  under  the  provision  in  paragraph 
117  for  "freestone,  granite,  sandstone,  limestone,  and  other  building  or  monu- 
mental stone,  except  marble  and  onyx,  unmanufactured  or  undressed,  not  spe- 
cially provided  for."  Fisher  v.  U.  S.  (91  Fed.  Rep.,  759),  affirming  In  re 
Fisher  (G.  A.  3803),  followed.— T.  D.  21915  (G.  A.  4628). 

Marble  Blocks,  varying  in  weight  from  6  to  20  tons  apiece,  produced  by  saw- 
ing with  wire  cable  from  the  larger  blocks  blasted  at  quarry,  are  not  commer- 
cially known  as  sawed  marble,  but  are  known  as  quarry  blocks,  and  dutiable  as 
marble  in  the  block,  rough  or  squared  only,  at  65  cents  per  cubic  foot  under 
paragraph  114,  and  not  as  marble,  sawed  or  dres.sed,  under  said  paragraph. — 
T.  IX  22434   (G.  A.  4747). 

Marble  in  Block,  Rough.— In  construing  paragraph  114,  which  relates  to 
"  marble  in  block,  rough  or  squared  only,"  Held  that  the  term  "  block  "  is  not 
confined  to  stones  in  rectangular  form,  and  that  certain  mai-ble  in  a  rough  state 
reduced  approximately  to  a  cylindrical  shape  and  known  as  blocks  for  columns, 
is  dutiable  under  said  paragraph  as  "  marble  in  block,  rough,"  and  not  under 
paragraph  115  as  manufactures  of  marble,  not  specifically  provided  for. — T.  D. 
24683   (G.  A.  5425). 

Mexican  Onyx  is  dutiable  as  onyx  under  i)aragraph  114  rather  than  as  mar- 
ble under  the  same  paragraph. — Blocliman  Banking  Co.  v.  Blake  (C.  C),  T.  D. 
29633;  (G.  A.  6519)  T.  D.  27846  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Istrian  Stone  or  Marble,  quarried  in  Istria  some  10  miles  from  Trieste,  is 
dutiable  as  marble  and  not  as  limestone. — Fisher  v.  U.  S.,  91  Fed.  Rep.,  759; 
T.  D.  17928  (G.  A.  3S03)  affirmed. 


SCHEDULE  B^ EAETHS,  EAKTHENWARE,  AND   GLASSWARE.       177 

DECISIONS  UNDER  THE  ACT  OF  ]890. 

Marble  Mosaics  used  for  making  floors  and  pavements,  by  being  embedded 
in  cement,  dutiable  liy  assimilation  as  marble  paving  tiles  and  not  as  marble 
in  blocks,  nor  as  manufactures  of  marble,  nor  as  nonenumerated  manufactured 
articles.— T.  D.  13949  (G.  A.  2054). 

Pieces  of  marble  less  than  an  inch  in  length  and  breadth,  and  pasted  on  paper 
in  the  form  of  blocks,  or  loose  in  bags,  and  intended  to  be  embedded  in  cement, 
so  as  to  form  a  mosaic  pavement,  are  dutiable  at  $1.10  per  cubic  foot  as  marble 
paving  tiles  and  not  at  50  cents  per  foot  under  paragraph  125.  Sustaining  the 
circuit  court— U.  S.  v.  Davis  (C.  C.  A.),  54  Fed.  Rep.,  147. 

DECISIONS  UNDER  THE  ACT  OF  3  883. 

Marble  Cubes. — Small  cubes  or  half  cubes,  some  of  which  are  manufactured 
from  veined  marble  and  some  of  marble  not  veined,  made  from  waste  marble 
partly  by  hand  and  partly  by  machinery,  sawed  on  one  face,  and  suitable  In  the 
condition  as  imported  to  be  laid  in  cement  for  certain  ordinary  kinds  of  mosaic 
floors  or  pavements,  but  not  for  fine  work,  are  dutiable ;  those  of  them  which  are 
of  veined  marble  as  "  veined  marble,"  and  the  remainder  which  are  of  marble 
not  veined  by  similitude  to  marble  paving  tiles.  50  Fed.  Rep.,  72,  reversed. — 
In  re  Herter  Bros.  (C.  C.  A.),  53  Fed.  Rep.,  913. 

Small  Pieces  for  Mosaic  Work. — Marble  mosaic  chips  are  manufactures  ot 
marble.— T.  D.  10897  (G.  A.  392). 

Marble  Paving  Tiles, — Small  pieces  of  marble  from  three-quarters  of  an 
inch  to  half  an  inch  square,  used  in  making  marble  mosaic  floors,  which  are 
worked  into  figures  in  the  floor  and  after  being  embedded  in  cement  are  pol- 
ished, are  dutiable  under  this  paragraph  as  marble  paving  tiles,  there  being  no 
specification  in  the  law  as  to  the  size  of  the  latter,  and  not  as  a  manufacture  of 
marble,  though  they  are  often  arranged  in  patterns  and  held  so  by  gunnned 
paper  before  importation. — Davis  v.  Seeburger,  44  Fed.  Rep.,  260. 

Mexican  Onyx,  not  being  a  chalcedony  or  onyx  proper,  as  defined  in  min- 
eralogy, but  being  a  carbonate  of  lime,  containing  a  small  proportion  of  car- 
bonate of  magnesia  and  ferrous  oxides,  and  having  the  other  characteristics  of 
marble  in  re.spect  to  texture,  hardness,  and  capacity  for  being  worked  and  pol- 
ished, is  dutiable  under  this  paragraph  as  marble  and  not  as  unmanufactured 
or  undressed  stone,  nor  is  it  free  as  bearing  a  similitude  in  material,  quality, 
and  use  to  agates  unmanufactured,  or  as  crude  mineral.— Batterson  v.  Magone, 
48  Fed.  Rep.,  289. 

DECISIONS   UNDER   STATUTES   PRIOR   TO   THE   ACT   OF   188.3. 

Marble  in  Blocks. — Marble  which  has  been  cut  in  blocks  simply  for  con- 
venience in  transportation  is  not  manufactured  and  is  free. — U.  S.  v.  Wilson, 
1  Hunt  Mer.  Mag.,  1G7 ;  28  Fed.  Cas.,  724. 

98.  Marble,  breccia,  onyx,  alabaster,  and  jet,  wholly  or  partly  manu- 
factured into  monuments,  benches,  vases,  and  other  articles,  or  of  which 
these  substances  or  either  of  them  is  the  component  material  of  chief 
1913  value,  and  all  articles  composed  wholly  or  in  chief  value  of  agate,  rock 
ci'ystal,  or  other  semiprecious  stones,  except  such  as  are  cut  into  shapes 
and  forms  fitting  them  expressly  for  use  in  the  construction  of  jewelry, 
not  specially  provided  for  in  this  section,  45  per  centum  ad  valorem. 

60690°— 18—voL  1 12 


1897 


1894 


1890 


178  DIGEST   OF   CUSTOMS   DECISIONS. 

112.  .Mnrltle,  breccia,  onyx,  alabaster,  and  jet,  wholly  or  partly  manu- 
factured into  monuments,  benches,  vases,  and  other  articles,  or  of  which 
these  substances  or  either  of  them  is  the  component  material  of  chief 
1909  value,  and  all  articles  composed  wholly  or  in  chief  value  of  agate,  rock 
crystal,  or  other  s(Miii|)recious  stones,  except  such  as  are  cut  into  shapes 
and  forms  littinR  them  exi)ressly  for  use  in  the  construction  of  jewelry, 
not  specially  i)rovided  for  in  this  section,  50  per  centum  ad  valorem. 

Mv>.  Manufactures  of  asate,  alabaster,  chalcedony,  chrysolite,  coral, 
cornelian,  f^arnet,  ja.sper,  jet,  malachite,  marble,  onyx,  rock  crystal,  or 
spar,  including  clock  cases  with  or  without  movements,  not  specially  pro- 
vided for  in  this  Act,  50  per  centum  ad  valorem. 

105.  Manafactures  of  marl)le,  onyx,  or  alabaster  not  specially  provided 
for  in  this  Act,  45  per  centum  ad  valorem. 

351.  Manufactures  of  *  *  *  coral,  *  *  *  jt-t.  ♦  *  *  spar, 
*     *     *     25  per  centum  ad  valorem. 

'     125.  Manufactures  of  marble  not  specially  provided  for  in  this  Act,  50 
per  centum  ad  valorem. 

459.  Manufactures  of  alabaster,  ♦  *  *  coral,  •  ♦  •  jet,  •  »  • 
spar,  *  *  ♦  or  of  which  these  substances  or  either  of  them  is  the 
component  material  of  chief  value,  not  specially  provided  for  in  this  Act, 

■25  per  centum  ad  valorem;     *     *     *. 

394.  Alabaster  and  spar  statuary  and   ornaments,  10  per  centum   ad 
valorem. 
1883^      458.  Jet,  maiuifactures  and  imitations  of,  25  per  centum  ad  valorem. 

4GS.  All  manufactures  of  nuirble  not  specially  enumerated  or  provided 
for  in  this  Act,  50  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Fused  Rock  Crystal. — Transparent,  glass-like  cylindrical  tubes,  about  2 
inches  in  diameter,  made  from  the  product  resulting  from  fusing  or  melting 
quartz  rock  with  intense  heat,  whereby  its  crystalline  property  is  dt^stroyed  or 
eliminated  and  the  product  thereby  rendered  proof  against  sudden  and  extreme 
changes  of  temperature,  which  is  not  the  case  with  rock  crystal  in  its  natural 
state,  do  not  come  within  the  provision  for  rock  crystal  in  paragrapli  98,  but 
are  dutiable  as  articles  compo.sed  wholly  or  in  chief  value  of  earthy  or  mineral 
substances  not  decorated  in  any  manner  at  20  per  cent  ad  valorem  under  the 
provisions  of  paragraph  81.— T.  D.  36818  (G.  A.  7988). 

Marble  Flooring. — These  pieces  of  marble  have  l)een  cut  to  particular 
dimensions  and  have  a  specific  use  as  a  whole  and  not  separately.  U.  S.  v. 
Dudley  (174  U.  S.,  670)  cited.  The  collector's  classification  of  the  mercliandise 
seems  to  be  in  harmony  with  this  ruling  of  the  court,  and  we  therefore  affirm 
his  action.— Ab.  36904  (T.  D.  34933). 

DECISIONS  UNDER  THE  ACT'  OF   1909. 

Agate  Glazing  Stones,  classified  .-is  maniifacfures  of  agate  under  paragraph 
112,  were  claimed  dutiable  as  unenumerated  manufactured  articles  (par.  480). 
Protest  overruled.— Ab.  29873  (T.  D.  32842). 

Marble  Mantels. — The  photographs  show  the  mantels  to  be  very  simple,  the 
ornamentation  being  only  flutings  or  the  simplest  of  conventional  designs.  In 
our  opinion  these  mantels  are  in  the  same  class  with  the  marble  pedestals 
which  we  held  in  G.  A.  7174  (T.  D.  31331)  to  be  properly  dutiable  as  manufac- 
tures of  marble  and  not  as  sculptures. — Ab.  25G15  (T.  D.  31G1G). 


SCHEDULE  B — EARTHS,  EARTHENWARE,  AND  GLASSWARE.       179 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Agate  Bearings.— Small  pieces  of  agate,  cut,  polished,  and  grooved,  in  prep- 
aration for  tlieir  destined  use  as  scale  bearings,  are  dutiable  us  "  manufactures 
of  agate  not  specially  provided  for,"  under  paragraph  115,  rather  than  as  "  pre- 
cious stones  advanced  and  not  set,"  under  paragraph  435. — U.  S.  v.  Lorsch 
(C.  C.  A.),  T.  D.  28513;  T.  D.  27829  (C.  C.)  and  (G.  A.  5875)  T.  D.  25865 
reversed. 

The  provision  in  paragraph  435  for  "  diamonds  and  other  precious  stones 
advanced  in  condition  or  value  from  their  natui-al  state  by  cleaving,  splitting, 
cutting,  or  other  process,  and  not  set,"  is  limited  to  precious  stones  prepared  to 
be  set  in  articles  of  jewelry,  and  does  not  include  such  as  have  been  cut  and 
fitted  for  specific  nse  as  scale  bearings. 

Small  pieces  of  agate  cut,  polished,  and  grooved,  so  as  to  be  fitted  for  use  as 
ficale  bearings.  Held  to  be  dutiable  as  "  manufactures  of  agate  not  specially 
provided  for,"  under  paragraph  115,  and  not  as  precious  stones  cut  but  not  set, 
under  paragraph  435.— Smith  v.  Computing  Scale  Co.  (C.  C),  T.  D.  27263; 
Ab.  4144  (T.  D.  25894)  rever.sed. 

Manufactures  of  Garnet. — Counter  pivots  or  bearing  surfaces  for  music 
boxes,  or  for  cap  jewels,  etc.,  in  electrical  instruments,  composed  of  garnet,  cut 
cabochon — or  oval  on  one  side  and  flat  on  the  other — polished,  and  about  a  quar- 
ter of  an  inch  in  diameter,  and  which  are  not  suitable  for  use  as  watch  or  clock 
jewels,  are  dutiable  at  50  per  cent  ad  valorem  under  the  provisions  of  paragraph 
115,  and  not  at  10  or  20  per  cent  ad  valorem,  as  claimed  under  the  provisions  of 
paragraph  435.— T.  D.  22806  (G.  A.  4866). 

Jade. — Articles  manufactured  from  jade,  consisting  of  tableware,  ornaments, 
and  other  completed  articles,  are  dutiable  under  paragraph  97,  relating  to  "  arti- 
cles and  wares  composed  wholly  or  in  chief  value  of  mineral  substances,"  and 
not  under  paragraph  435,  as  "  precious  stones  advanced  in  condition  or  value 
from  their  natural  state."  nor  under  section  6  as  unenumerated  articles. — Tif- 
fany V.  U.  S.   (C.  C.)  T.  D.  2.5051;   (G.  A.  4224)  T.  D.  19806  affirmed. 

Marble  Pont  Floor — Entirety. — Pieces  of  marble  cut  to  size  and  rubbed 
and  polished,  which  were  ordered  and  designed  for,  and  when  fitted  together 
constitute,  a  floor  upon  which  a  baptismal  font  is  to  be  erected,  found  to  be  an 
entirety  and  held  to  be  dutiable  as  a  manufacture  of  marble  and  not  dutiable 
separately  as  marble  slabs.  U.  S.  v.  Dudley  (174  U.  S.,  670)  and  In  re  Musch- 
enlieim.  Ab.  4208  (T.  D.  25916),  cited.— T.  D.  26366  (G.  A.  60.37). 

Marble  Monument. — A  marble  monument  upon  which  the  only  free  sculp- 
ture is  a  cornice,  a  bust  in  bas-relief,  and  a  garland  of  flowers  covering  but  a 
sliglit  area  of  the  marble  surface,  the  remaining  carving  consisting  of  plain 
paneling  and  beveling,  is  not  a  "  work  of  art"  within  the  meaning  of  paragraph 
703,  and  is  properly  assessed  for  duty  as  a  manufacture  of  marble  under  para- 
graph 115,  even  though  imported  for  presentation  to  a  church. — T.  D.  27914 
(G.  A.  6543). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Agate  and  Crystal  Stone  Bearings  for  analytical  balances  and  scales  are 
dutiable  as  articles  composed  of  mineral  substances  and  not  as  precious 
stones.— T.  D.  16979  (G.  A.  3407). 

Articles  of  Agate  and  Onyx. — Small  cups,  shoe  hooks,  glove-hook  handles, 
knife  handles,  paper  weights,  slabs  for  match  boxes  and  for  blotting  papers, 
and  similar  articles  made  of  agate  and  onyx,  are  dutiable  by  similitude  as 


180  DIGEST   OF   CUSTOMS   DECISIONS. 

precious  stonos,  being  identical  in  material  with  well  known  kinds  of  precious 
stones,  althouKli  advanced  by  tbeir  manufacture  into  specific  commercial 
articles  beyond  the  condition  of  precious  stones. — Hahn  i\  U.  S.,  100  Fed.  Rep., 
635,  reversing  91  Fed.  Rep.,  755,  and  affirming  T.  D.  18872  (G.  A.  4069). 

Alabaster  Statuettes  and  Busts  not  being  works  of  art  nor  the  professional 
productions  of  a  statutary  or  .sculptor  are  dutiable  as  manufactures  of  ala- 
baster.—T.  D.  17330  (G.  A.  3550). 

Marble  Mosaic  Pictures  held  dutiable  as  manufactures  of  marble  and  not 
as  mosaic  cubes,  nor  as  a  noneuumerated  manufactured  article,  nor  free  by 
similitude  as  paintings.— T.  D.  16821  (G.  A.  3340). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Agate  and  Onyx  Articles. — Pieces  of  agate  and  onyx  adapted  for  use  as 
cabinet  specimens  are  free  of  duty  under  paragraph  476  as  "  agates,  unmanu- 
factured." 

Articles  made  of  agate,  such  as  paper  cutters,  paper  weights,  knife  handles, 
etc.,  are  dutiable  at  10  per  cent  ad  valorem  under  paragraph  454  as  bearing 
a  similtude  to  "  precious  stones  cut,  but  not  set,"  and  are  not  dutiable  under 
secion  4,  is  noneuumerated  manufactured  articles,  or  as  jewelry  under  para- 
graph 452.    Hahn  v.  U.  S.   (121  Fed.  Rep.,  152). 

In  order  that  the  similitude  ch\use  may  apply,  it  is  only  necessary  that  a 
substantial  similarity  shall  exist  in  any  one  of  the  particulars  mentioned  in 
the  statute  and  not  in  two  or  more.— T.  D.  24433  (G.  A.  5339). 

Malachite  Vases,  slabs,  and  columns  held  dutiable  as  manufactures  of 
marble  by  similitude  And  not  as  nonenumerated  articles. — T.  D.  14916  (G.  A. 
2545). 

Onyx  V^ases,  Columns,  Etc. — Vases,  columns,  and  clock  cases  composed  of 
a  substance  commonly  called  onyx  or  onyx  marble  dutiable  as  a  manufacture 
of  marble.— T.  D.  13373  (G.  A.  1753). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Onyx. — Merchandise  invoiced  as  "  onyx  columns,  vases,  and  candelabras," 
being  a  stalagmite  formation  of  lime,  resembling  in  its  chemical  composition 
and  in  its  structure  the  finer  varieties  of  marble  known  to  dealers  as  onyx 
marble,  or  onyx,  is  dutiable  under  this  paragraph  as  bearing  a  similitude  to 
manufactures  of  marble  and  not  as  articles  wholly  manufactured  not  otherwise 
y»rovided  for. — Mandel  v.  Seeburger,  30  Fed.  Rep.,  760. 

99.  Freestone,  granite,  sandstone,  limestone,  lava,  and  all  other  stone 
suitable  for  use  as  monumental  or  building  stone,  except  marble,  breccia, 
jqiQ  ^^'^  onyx,  not  specially  provided  for  in  this  section,  hewn,  dressed,  or 
polished,  or  otherwise  manufactured.  25  per  centum  ad  valorem; 
unmanufactured,  or  not  dressed,  hewn,  or  polished,  3  cents  per  cubic 
foot. 

114.  Freestone,    granite,    sandstone,    limestone,    and    all    other    monu- 
mental or  building  stone,  except  marble,  breccia,  and  onyx,  not  specially 
1909    provi<led    for   in   tliis  section,   hewn,   dressed,  or   polished,   or   otlierwise 
manufactured,    50    per    centum    ad    valorem;    unmanufactured,    or    not 
dressed,  hewn,  or  polished,  10  cents  per  cubic  foot. 

117.  Freestone,  granite,  sandstone,  limestone,  and  other  building  or 
monumental  stone,  except  marble  and  onyx,  unmanufactured  or  un- 
dressed, not  specially  provided  for  in  this  Act,  12  cents  jier  cubic  foot. 

118.  Freestone,  granite,  sandstone,  limestone,  and  other  building  or 
monumental  stone,  except  marble  and  onyx,  not  specially  provided  for 
in  this  Act,  hewn,  dressed,  or  polished,  50  per  centum  ad  valorem. 


1897  < 


1894 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       181 

1051.  Freestone,  granite,  sandstone,  limestone,  and  other  building  or 
monumental  stone,  except  marble,  unmanufactured  or  undressed,  not 
specially  provided  for  in  this  Act,  7  cents  per  cubic  foot. 

106.  Freestone,  granite,  sandstone,  limestone,  and  other  building  or 
monumental  stone,  except  marble,  not  specially  provided  for  in  this  Act, 
'hewn,  dressed,  or  polished,  30  per  centum  ad  valorem. 

f  127.  Freestone,  granite,  sandstone,  limestone,  and  other  building  or 
monumental  stone,  except  marble,  unmanufactured  or  undressed,  not 
1890  '  sP'^^i'^lly  provided  for  in  this  Act,  11  cents  per  cubic  foot. 

^  128.  Fi'cestone,  granite,  sandstone,  limestone,  and  other  building  or 
monumental   stone,    except    marble,    not    specially   provided   for    in   this 

'■Act,  hewn,  dressed,  or  polished,  40  per  centum  ad  valorem. 

487.  Stones,  unmanufactured   or  undressed,   freestone,   granite,   sand- 
1883     stone,  and  all  building  or  monumental  stone,  except  marble,  not  specially 
enumerated  or  provided  for  in  this  Act,  $1  per  ton  ;  and  upon  stones  as 
above,  hewn,  dressed,  or  polished,  20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Waste  Granite,  consisting  of  pieces  of  irregular  shapes  and  various  sizes, 
but  suitable  for  use  in  foundations  and  cellar  walls  of  buildings,  dutiable  at  3 
cents  per  cubic  foot  under  paragraph  99. — Dept.  Order  (T.  D.  34146). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Granite  Lanterns. — The  merchandise  consists  of  Japanese  stone  lanterns, 
returned  as  manufactures  of  granite  and  assessed  at  the  rate  of  50  per  cent 
ad  valorem  under  paragraph  114. 

In  Vantine  v.  U.  S.  (159  Fed.  Rep.,  289)  it  was  held  that  such  lanterns  were 
dutiable  at  the  rate  of  20  per  cent  ad  valorem  as  unenumerated  manufactured 
articles  under  the  provisions  of  section  6  of  the  tariff  act  of  1897.  In  harmony 
with  that  decision  we  hold  these  lanterns  to  be  subject  to  duty  at  the  same 
rate  under  paragraph  480  of  the  tariff  act  of  1909.— Ab.  25550  (T.  D.  31589). 

Lava  Stone. — Towers  or  chimneys,  pots,  covers,  saucers,  pipes,  and  con- 
densers cut  from  lava  stone,  intended  as  part  of  or  the  equipment  of  chemical 
vats,  Held  subject  to  duty  at  the  rate  of  50  per  cent  ad  valorem  under  the  pro- 
visions of  paragraph  114,  as  building  stone,  hewn,  dressed,  polished,  or  other- 
wise manufactured.  Manufacturers'  Paper  Co.  v.  U.  S.  (3  Ct.  Cust  Appls.,  72; 
T.  D.  32353),  U.  S.  v.  Manufacturers'  Paper  Co.  (4  ib.,  110;  T.  D.  33390)  cited. 
U.  S.  V.  Grasselli  Chemical  Co.  (3  Ct.  Cust.  Appls.,  486;  T.  D.  33123)  fol- 
lowed.—T.  D.  34278  (G.  A.  7543). 

Lava  stone  in  its  natural  condition  is  a  building  stone  When  by  mechanical 
or  manufacturing  process  it  is  made  into  material  to  be  used  in  the  making 
of  some  articles  or  structure  in  the  construction  of  which  other  materials  must 
of  necessity  be  used  it  is  building  stone,  hewn,  dressed,  or  otherwise  manu- 
factured. Held  to  be  subject  to  duty  at  the  rate  of  50  per  cent  ad  valorem 
under  paragraph  114.  U.  S.  v.  Stouffer  (3  Ct.  Cust.  Appls.,  — ;  T.  D.  32351)  ; 
Manufacturers'  Paper  Co.  v.  U.  S.  (3  Ct.  Cust.  Appls.,  — ;  T.  D.  32353)  ;  Ab. 
25501  (T.  D.  31568)  ;  G.  A.  2349  (T.  D.  14557)  ;  G.  A.  4923  (T.  D.  23030)  ; 
Ab.  26111  (T.  D.  31757)  ;  Ab.  28511  (T.  D.  32529)  ;  U.  S.  v.  Grasselli  Chemical 
Co.  (3  Ct.  Cust.  Appls.,  — ;  T.  D.  33123)  ;  G.  A.  6026  (T.  D.  26334;  Baldwin  v. 
U.  S.  (144  Fed.,  702;  T.  D.  27066,  and  149  Fed.,  1022;  T.  D.  27802;  Ab.  14527 
(T.  D.  27945)  ;  Murphy  v.  U.  S.  (T.  D.  28819)  ;  Murphy  v.  U.  S.  (162  Fed.,  871; 
T.  D.  29032)  ;  Ab.  14687  (T.  D.  27999)  and  Ab.  14832  (T.  D.  28036)  ;  Austin  v. 
U.  S.  (1  Ct.  Cust.  Appls.,  510;  T.  D.  31532;  G.  A.  5835  (T.  D.  25743)  ;  Vantine 
V.  U.  S.   (159  Fed.,  289;  T.  D.  28543)  ;  U.  S.  v.  Vantine  (166  Fed.,  751;  T.  D. 


182  DIGEST   OF   CUSTOMS   DECISIONS. 

29375)  ;  G.  A.  703S  (T.  D.  3UU'JU)  ;  Waildell  r.  U.  S.  CJ  Ct.  Ciisi.  Appls..  — ; 
T.  D.  32989)  ;  and  Gage  v.  V.  S.  (2  Ct.  Gust.  Appls.,  430;  T.  D.  32174)  cited  iui<l 
discussed.— T.  D.  33188  (G.  A.  7428). 

Lava  Stone  for  Chimneys. — The  hewn  hiva  stone  of  the  importation  is 
eniph).ved  in  the  construction  of  chimneys,  heing  use<l  as  lining  to  carry  the 
inner  surface  of  the  chimney  from  the  bottom  to  within  2  feet  of  the  shaft's 
top,  and  the  stone  had  been  pn^parcd  for  this  purpose.  It  is  held  to  be  a  build- 
ing stone  and  dutiable  as  such  under  paragraph  114.  Manufacturers'  Paper  Co. 
V.  U.  S.  (3  Ct.  Cust.  Appls.,  — ;  T.  D.  32353)  distinguished.— U.  S.  v.  fJrasselli 
Chemical  Co.  (Ct.  Cust.  Appls.),  T.  D.  33123;  (G.  A.  Ab.  28511)  T.  D.  32529 
reversed. 

Lava  Stones  for  Paper  Mills. — Lava  stone  per  se  is  not  in  all  cases  a  monu- 
mental or  building  stone,  and  it  appears  that  those  of  the  importation  are  not 
fit  for  or  designed  to  be  devoted  to  such  u.ses.  They  are  not  free  as  lava  un- 
manufactured and  they  fall  appropriately  within  the  provisions  of  paragraph  95 
as  articles  composed  wholly  or  in  chief  value  of  earthy  or  mineral  substances 
not  specially  provided  for.  U.  S.  v.  Tamm  &  Co.  (2  Ct.  Cust.  Appls.,  425;  T.  D. 
32173)  ;  U.  S.  v.  Stouffer  (3  ib.,  67;  T.  D.  32331)  ;  Waddell  &  Co.  v.  U.  S.  (3  ib., 
406;  T.  D.  32989).— U.  S.  v.  Manufacturers'  Paper  Co.  (Ct.  Cust.  Appls.).  T.  D. 
33390;  (G.  A.  Ab.  289G7)  T.  D.  32G55  reversed. 

Limestone  Lanterns. — So-called  Japanese  lanterns  made  of  dressed  lime- 
stone, but  imported  in  sections  ready  to  be  put  together,  are  subject  to  duty 
under  the  provision  in  paragraph  114  for  "  limestone  hewn,  dressed,  or  polished, 
or  otherwise  manufactured."  U.  S.  v.  A.  A.  Vantine  (166  Fed.  Kep.,  751;  T.  D. 
29375)  distinguished.— T.  D.  30690  (G.  A.  7038). 

Sandstone  Slabs. — Roughly  hewn  and  squared  sandstone  slabs  to  which 
nothing  has  been  done  toward  fashioning  them  into  the  form  of  grindstones 
are  not  "  grindstones,  unfinished,"  within  the  meaning  of  paragraph  115,  but  are 
dutiable  as  sandstone,  hewn,  etc.,  under  paragraph  114. — T.  D.  30546  (G.  A. 
7012). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Granite  Lanterns. — Ornamental  garden  lanterns,  which  are  made  out  of 
granite,  hewn  or  dressed,  but  are  completed  manufactured  articles,  imported  in 
separate  pieces  merely  for  convenience  of  shipment,  have  passed  out  of  the  class 
of  building  or  monumental  stone,  and  therefore  are  not  dutiable  under  para- 
graph 118  relating  to  "granite  and  other  building  or  monumental  stone,  hewn, 
dressed,"  etc.,  but  under  section  6  as  unenumerated  manufactured  articles. — 
U.  S.  V.  Vantine  (C.  C),  T.  D.  29375;  T.  D.  28543  (C.  C.)  adirmed  and  Ab. 
14525  (T.  D.  27945)  reversecj. 

Granite  Monuments. — Pieces  of  granite,  ornamented  and  polished  to  size, 
scale,  and  design,  and  ready  after  being  cemented  or  leaded  together  to  be  set 
up,  are  building  or  monumental  stones  and  were  dutiable  as  such  under  para- 
graph 118.  Austin.  Baldwin  &  Co.  v.  U.  S.  (144  Fed.  Rep.,  702).  and  Murphy  v. 
U.  S.  (162  Fed.  Rep.,  871)  ;  Vantine  &  Co.  v.  U.  S.  (159  Fed.  Rep.,  289)  dis- 
tinguished.—Austin,  Baldwin  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31532; 
(G.  A.  Ab.  14687)  T.  D.  27999  and  (G.  A.  Ab.  14832)  T.  D.  28036  affirmed. 

Pieces  of  granite,  consisting  of  die,  base,  and  cap,  dressed,  ornamented,  and 
polished  in  pursuance  of  designs  and  specifications  for  monuments,  are  dutiable 
under  the  provision  in  paragraph  118  for  "  granite,  hewn,  dressed,  or  polished," 
and  not  imder  paragraph  97  as  "  articles  and  wares  composed  of  earthy  or 
mineral  substances,  if  decorated,"  nor  under  section  6  as  unenumerated  arti- 


SCHEDULE  B EARTHS,  EARTHENWARE,  AND  GLASSWARE.       183 

cles.— Murphy  v.  U.  S.  (C.  C.  A.),  T.  D.  29032;  T.  D.  2SS19  (C.  C.)  and  G.  A. 
Ab.  14527  (T.  D.  27945)  affirmed.     Baldwin  v.  U.  S.   (T.  D.  27802)  followed. 

Lava  Stone  for  Pulp  Machines. — These  dressed  lava  stones  are  used  as  a 
part  of  drums  in  wood-pulp  machines.  The  words  "  hewn,  dressed,  or  polished  " 
in  paragraph  118  would  seem  to  have  reference  to  the  advancement  of  building 
stone  as  such,  and  the  importation  is  not  one  of  building  stone.  These  stones 
in  fact  had  been  adapted  for  another  and  distinct  use.  They  were  dutiable  as 
unenumerated  manufactured  articles  at  20  per  cent  ad  valorem,  under  section  6. 
Vantine  case  (159  Fed.  Rep.,  289).  U.  S.  v.  Tamm  (2  Ct.  Oust.  Appls.,  425; 
T.  D.  32173),  distingui.shed.— Manufacturers'  Paper  Co.  v.  U,  S.  (Ct.  Cust. 
Appls.).  T.  D.  32.'}".3;  (G.  A.  Ab.  26111)  T.  D.  31757  reversed. 

Sandstone  Metates  classified  under  paragraph  118,  relating  to  sandstone, 
dressed,  polished,  etc..  were  claimed  to  be  dutiable  under  paragraph  97.  Protest 
overruled.— Ab.  21361  (T.  D.  29803) 

Stone  Mortars. — The  protest  related  to  articles  described  as  "  stone  mor- 
tars "  and  classified  as  "  dressed  limestone "  under  paragraph  118.  The 
importers  contended  for  classification  as  vmenumerated  manufactures  under 
section  6,  or  as  articles  composed  of  mineral  substance  under  paragraph  97. 
Protest  overruled— Ab.  23562  (T.  D.  30733). 

Travertine — Building  Stone. — Travertine,  a  crystalline  variety  of  limestone 
occurring  in  abundance  around  Tivoli,  in  Italy,  and  u.sed  extensively  for  exte- 
rior work.  Held  to  be  limestone.  It  is  dutiable  at  the  rate  of  12  cents  per 
cubic  foot  under  the  provision  of  paragraph  117  for  "  limestone  and  other  build- 
ing or  monumental  stone  unmanufactured  or  undressed,"  and  not  at  65  cents 
per  cubic  foot  as  marble  under  paragraph  114.  G.  A.  6298  (T.  D.  27157)  dis- 
tinguished.—T.  O.  27568  (G.  A.  6422). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Darby  Peak  Millstones. — Upper  millstones  made  of  a  rough  and  pebbly 
material,  which  renders  them  unsuitable  as  grindstones,  known  as  Darby  Peak 
millstones,  and  to  be  used  in  connection  with  lower  burrstones,  are  not  free. 
Duty  was  as.sessed  as  grindstones.  The  protest  only  claiming  that  the  stones 
were  free  under  this  paragraph,  the  board  does  not  decide  as  to  the  correct 
classification.— T.  D.  17440  (G.  A.  3614). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Granite  Paving  Stones. — Dressed  granite  in  shapes  and  sizes  suitable  for 
paving  stones  held  dutiable  as  dressed  granite.     T.  D.  13059  (G.  A.  1897). 

1913  100.  Grindstones,  finished  or  unfinished,  $1.50  per  ton. 

1909  115.  Grindstones,  finished  or  unfinished,  $1.75  per  ton. 

1897  119.  Grindstones,  finished  or  unfinished,  $1.75  per  ton. 

1894  107.  Grindstones,  finished  or  unfinished,  10  per  centum  ad  valorem, 

1890  129.  Grindstones,  finished  or  unfinished,  $1.75  per  ton. 

1883  438.  Grindstones,  finished  or  unfinished,  $1.75  per  ton. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Stones  for  Crushing  Colors. — From  the  facts  of  record  in  this  case  it 
seems  that  if  it  were  held  the  merchandise  was  not  properly  assessal)le  under 
paragrapli  114,  it  would  fall  within  the  provisions  of  paragraph  95  as  an 
p.rticle  composed  of  an  earthy  or  mineral  substance.     U.   S.  v.  Tamm    (2  Ct. 


184  DIGEST  OP   CUSTOMS  DECISIONS. 

Ciist.  Appls.,  425;  T.  D.  82173).  The  iinportors,  liowever,  do  not  claim  under 
that  paraj^rapli,  but  have  limited  theiiisi'lves  to  the  contt-ntion  that  the  nier- 
chaudise  is  dutiable  directly  or  by  similitude  under  paragraph  115,  which 
claim  can  not  be  uplield. — U.  S.  v.  Stouffer  Co.  (Ct.  Gust.  Appls.),  T.  D. 
32351;  (G.  A.  Ab.  25501)  T.  D.  315G8  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Small  Grindstone.s  held  dutiable  as  such  and  not  free  as  whetstones. — 
T.  D.  13079  (G.  A.  1917). 

10  1.  Shites,   slate  chimney  pieces,  mantels,   slabs  for  tables,   rooting 
1913     slates,  and  all   other  manufactures  of  slate  not  specially  provided  for 
in  this  section,  10  per  centum  ad  valorem. 

IIG.  Slates,   slate   chinuiey    pieces,    mantels,    slabs   for    tables,    rooting 
1909    slates,  and  all  other  manufactures  of  slate  'not  specially   provided   for 
in  this  section,  20  per  centum  ad  valorem. 

120.  Slates,    slate   chimney   pieces,    mantels,    slabs    for   tables,    rooting 
1897     slates,  and  all   other  manufactures  of  slate  not  specially  provided  for 
in  this  Act,  20  per  centum  ad  valorem. 

f  108.  Slates,  slate  chimney  pieces,  mantels,  slabs  for  tables,  and  all 
other  manufactures  of  slate  not  specially  provided  for  in  this  Act,  20 
per  centum  ad  valorem. 

109.  Roofing  slates,  20  per  centum  ad  valorem. 

130.  Slates,   slate  chimney  pieces,   mantels,   slabs   for   tables,   and   all 
other  manufactures  of  slate  not  specially  provided  for  in  this  Act,  30 
per  centum  ad  valorem. 
[     131.  Roofing  slates,  25  per  centum  ad  valorem. 

1131.  Slates,     *     *     *     slate  chimney  pieces,  mantels,  slabs  for  tables, 
and  all  o.ther  manufactures  of  slate,  30  per  centum  ad  valorem. 
132.  Roofing  slates,  25  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Slate  for  Pencils. — Small  pieces  of  slate,  to  be  placed  in  wood  cases  and 
used  as  slate  pencils,  are  manufactures  of  slate  and  not  slate  pencils. — T.  D. 
11228  (G.  A.  587). 


1894 


1890 


SCHEDULE  C— METALS  AND  MANUFACTURES  OF. 


102.  Chrome    or    chromium    metal,    ferrochrome    or    ferrochromium, 

ferromolybdeuum,    ferrophosphorus,    ferrotitanium,   ferrotungsteu,   ferro- 

1913     vanadium,  molybdenum,  titanium,  tantalum,  tungsten  or  wolfram  metal, 

and  ferrosilicon  and  other  alloys  used  in  the  manufacture  of  steel,  not 

specially  provided  for  in  this  section,  15  per  centum  ad  valorem. 

184.  Chrome  or  chromium  metal,  ferrochrome  or  ferrochromium,  ferro- 
molybdenum,  ferrophosphorus,  ferrotitanium,  ferrotungsteu,  ferrovana- 
dium,  molybdenum,  titanium,  tantalum,  tungsten  or  wolfram  metal,  val- 
1909  ued  at  $2U0  per  ton  or  less,  25  per  centum  ad  valorem ;  valued  at  more 
than  $200  per  ton,  20  per  centum  ad  valorem ;  ferrosilicon  containing  not 
more  than  15  per  centum  of  silicon,  $5  per  ton ;  ferrosilicon  containing 
more  than  15  per  centum  of  silicon,  20  per  centum  ad  valorem. 


1897 

122.  *     *     *     ferrosilicon     *     *     * 

$4  per  ton.     *     *     * 

1894 

110.  *     *     *     ferrosilicon     *     *     * 

$4  per  ton.     *     *     ♦ 

1890 

134.  *      *      *      ferrosilicon      *      * 
pound ;     *     *     *. 

*,        three-tenths   of  1   cent   per 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Chrome  Metal,  Molybdenum,  Tungsten  Metal,  etc. — Chromium,  chrome 
metal,  molybdenum,  molybdenite,  and  other  similar  substances  used  for  harden- 
ing of  steel  are  dutiable  under  the  provisions  of  paragraph  122  by  similitude  to 
ferromauganese.  G.  A.  6173  (T.  D.  26788),  and  the  authorities  therein  cited, 
followed.— T.  D.  26901  (G.  A.  6227). 
Ferroalloys. 

So-called  ferroalloys — ferrochrome,  ferrotungsteu,  and  ferrovanadium — are 
dutiable  under  paragraph  122  as  ferromauganese  by  similitude  rather  than  as 
unwrought  metals  under  paragraph  183.  U.  S.  v.  Lavino  (T.  D.  30168),  affirm- 
ing 171  Fed.  Rep.,  245  (T.  D.  29764),  followed.— T.  D.  30441  (G.  A.  6992). 

The  alloys  ferrochrome,  ferrovanadium,  and  ferrotungsteu  are  dutiable  by 
similitude  as  ferromauganese  under  paragraph  122. 

The  provision  in  paragraph  183  for  "  unwrought "  metals  does  not  include 
ferroalloys,  which,  though  they  can  be  wrought  into  different  forms  and  shapes, 
are  not  to  any  extent  shown  to  be  imported  to  be  themselves  wrought  into  use- 
ful articles,  but  are  generally  used  for  imparting  certain  qualities  to  steel  in 
the  process  of  its  manufacture. 

Uniformity  of  Decisions. — Uniformity  of  decisions,  especially  in  administer- 
ing the  tariff  act,  is  most  desirable. — U.  S.  v.  Lavino ;  U.  S.  v.  Hempstead ; 
U.  S.  V.  Hampton;  (C.  C.  A.),  T.  D.  30168;  T.  D.  29764  (C.  O.)  affirmed  and 
(G.  A.  6755)  T.  D.  28948  reversed. 

Ferrochrome,  ferromolybdeuum,  ferrophosphate,  ferrotitanium,  ferrotungsten, 
ferrovanadium,  and  other  similarly  constituted  materials.  Held  to  be  dutiable 

185 


186  DIGEST  OF   CUSTOMS  DECISIONS. 

at  the  .same  rate  as  fiM-ioinaiiKanese  uiuler  para^'raph  122  hy  virtue  of  the 
'■  siinilitiuk'  chaise,"  section  7.  U.  S.  v.  Uuessler  &  Hasslacher  Clioinical  Co. 
(137  Fed.  Kep..  770;  T.  D.  26127)  followed.— T.  D.  2G78S  (G.  A.  6173). 

Ferrochronie,  ferrotungsten,  ferroinolybdenuin,  aud  ferrovanadiuiu,  which  are 
mixtures  of  iron  with  chromium,  tunj^sten,  molybdenum,  and  vanailium,  respec- 
tively, obtained  by  smelting,  which  are  not  wrought  or  manufactured  by  them- 
.selves  into  any  article,  but  are  used  always  in  connection  with  some  other  mate- 
rials, as  with  steel  as  an  alloy,  are  not  dutiable  as  "  metals  unwrought "  under 
pai'agraph  183,  but  by  virtue  of  the  similitude  clause  in  section  7  at  the  rate 
applicable  to  "  ferromanganese,"  enumerated  in  x>Jiragraph  122. — U.  S.  v.  Roess- 
ler  &  Hasslacher  Chemical  Co.  (C.  G.  A),  T.  D.  26127. 

Manganese  and  Iron  Alloy, — So-called  alloys  composed  of  manganese,  iron 
and  tin,  and  copper  and  tin,  respectively,  held  to  be  dutiable  as  unwrought 
metals  under  the  provisions  of  paragraph  183.  Thomas  v.  William  Cramp  & 
Sons  Ship  &  Engine  Building  Co.  (T.  D.  27034),  affirming  Cramp  et  al.  v.  U.  S. 
(139  Fed.  Rep.,  303;  T.  D.  26595),  and  reversing  Ab.  1530  (T.  D.  25312),  in 
part  cited;  U.  S.  v.  Roessler  <}i:  Hasslacher  Chemical  Co.  (137  Fed.  Rep.,  770; 
T.  D.  26127),  compared.— T.  D.  27107  (G.  A.  6284). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Ferroclirome  is  dutiable  at  $4  per  ton  under  paragraph  110,  by  virtue  of 
section  4.     U.  S.  v.  Dana  (99  Fed.  Rep.,  433,  reversing  G.  A.  3715)  followed. 

To  entitle  an  importer  to  the  benefit  of  the  similitude  clause,  on  appeal  by 
protest  from  the  action  of  the  collector,  that  clause  must  be  claimed  in  the  pro- 
test.    Hahn  v.  Erhardt  (78  Fed.  Rep.,  620)  followed.— T.  D.  22161  (G.  A.  4699). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Chrome  Iron,  or  alloy  of  iron  aud  chromium,  imported  in  lumps  contained 
is  casks.  Is  dutiable  as  unwrought  metal  and  not  as  pig  iron  or  spiegeleisen. — 
T.  D.  13966  (G.  A.  2071). 

103.  Muck  bars,   bar  iron,   square  iron,   rullod   or  hammered,   round 
1913     iron,   in  coils  or  rods,  bars  or  shapes  of  rolled  or  hammered   iron  not 
specially  provided  for  in  this  section,  5  per  centum  ad  valorem. 

119.  Bar  iron,  muck  bars,  square  iron,  rolled  or  hannnered,  comprising 
flats  not  less  than  one  inch  wide  nor  less  than  three-eighths  of  one 
inch  thick,  round  iron  not  less  than  .seven-sixteenths  of  one  inch  in 
diameter,  three-tenths  of  1  cent  per  pound. 

120.  Round  iron,  in  coils  or  rods,  less  than  seven-sixteenths  of  one 
incii  in  diameter,  and  bars  or  shapes  of  rolled  or  hannnered  iron,  not 
.specially  provided  for   in  this  section,   six-tenths  of  1  cent  per  pound: 

*  *  *  Provided  further.  That  all  iron  bars,  *  *  *,  in  the  manufac- 
ture of  which  charcoal  is  u.sed  as  fuel,  shall  be  subject  to  a  duty  of  $8 
per  ton. 

123.  Bar  iron,  square  iron,  rolled  or  hammered,  comprising  flats  not 
le.ss  than  one  inch  wide  nor  less  than  three-eighths  of  one  inch  thick, 
round  iron  not  le.ss  than  seven-sixteenths  of  one  inch  in  diameter,  six- 
tentlis  of  1  cent  per  pound. 

124.  Round  iron,  in  coils  or  rods,  le.ss  than  seven-sixteenths  of  one 
inch  in  diameter,  and  bars  or  shapes  of  rolled  or  hammered  iron,  not 
specially   provided   for   in    this   Act,  eight-tenths   of   1   cent   per  pound : 

*  *  *  Provided  further.  That  all  iron  bars.  *  *  *_  in  the  manufac- 
ture of  which  charcoal  is  used  as  fuel,  shall  be  subject  to  a  duty  of  $12 
per  ton. 


1909n 


1897 


1894 


1890 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  187 

111.  Round  iron,  in  colls  or  rods,  less  than  seven-sixteenths  of  one 
inch  in  diameter,  and  bars  or  shapes  of  rolled  iron,  not  specially  provided 
for  in  this  Act,  eight-tenths  of  1  cent  per  pound ;  *  *  *  Provided 
further.  That  all  iron  bars,  *  *  *,  in  the  manufacture  of  which  char- 
coal is  used  as  fuel,  shall  be  subject  to  a  duty  of  $12  per  ton. 

112.  Bar  iron,  rolled  or  hammered,  comprising  Hats  not  less  than  one 
inch  wide  nor  less  than  three-eighths  of  one  inch  thick,  six-tenths  of 
1  cent  per  pound ;  round  iron  not  less  than  three-fourths  of  one  inch 
in  diameter,  and  square  iron  not  less  than  three-fourths  of  one  inch 
square,  six-tenths  of  1  cent  per  pound  ;  flats  less  than  one  inch  wide, 
or  less  than  three-eighths  of  one  inch  thick,  roimd  iron  less  than  three- 
fourths  of  one  inch  and  not  less  than  .seven-sixteenths  of  one  inch  in 
diameter ;  and  square  iron  less  than  three-fourths  of  one  inch  square, 

t  six-tenths  of  1  cent  per  pound. 

135.  Bar  iron,  rolled  or  hammered,  comprising  flats  not  less  than  one 
inch  wide,  nor  less  than  three-eighths  of  one  inch  thick,  eight-tenths  of 
1  cent  per  pound  ;  round  iron  not  less  than  three-fourths  of  one  inch 
in  diameter,  and  square  iron  not  less  than  three-fourths  of  one  inch 
square,  nine-tenths  of  1  cent  per  pound ;  flats  less  than  one  inch  wide, 
or  less  than  three-eighths  of  one  inch  thick ;  round  iron  less  than  three- 
fourths  of  one  inch  and  not  less  than  seven-sixteenths  of  one  inch  in 
diameter ;  and  square  iron  less  than  three-fourths  of  one  inch  square, 
1  cent  per  pound. 

136.  Round  iron,  in  coils  or  rods,  less  than  seven-sixteenths  of  one 
inch  in  diameter,  and  bars  or  shapes  of  rolled  iron,  not  specially  pro- 
vided for  in  this  Act,  1.1  cents  per  pound ;  *  *  *  Provided  further. 
That  all  iron  bars,  *  *  *  in  the  manufacture  of  which  charcoal  is 
used  as  fuel,  shall  be  subject  to  a  duty  of  not  less  than  $22  per  ton. 

148.  Bar  iron,  rolled  or  hammered,  comprising  flats  not  less  than  one 
inch  wide,  nor  less  than  three-eighths  of  one  inch  thiclv,  eight-tenths  of 
1  cent  per  pound ;  comprising  round  iron  not  less  than  three-fourths 
of  one  inch  in  diameter,  and  square  iron  not  less  than  three-fourths  of 
one  inch  square,  1  cent  per  pound  ;  comprising  flats  less  than  one  inch 
wide,  or  less  than  three-eighths  of  one  inch  thick ;  round  iron  less  than 
three-fourths  of  one  inch  and  not  less  than  seven  sixteenths  of  one  inch 
in  diameter,  and  square  iron  less  than  three-fourths  of  one  inch  square, 
1.1  cents  per  pound:  *  *  *  Provided  further.  That  all  iron  bars, 
*  *  *  in  the  manufacture  of  which  charcoal  is  used  as  fuel,  shall  be 
subject  to  a  duty  of  $22  per  ton. 

150.  Round  iron,  in  coils  or  rods,  less  than  seven-sixteenths  of  one 
inch  in  diameter,  and  bars  or  shapes  of  rolled  iron  not  specially  enu- 
merated or  provided  for  in  this  Act,  1.2  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Bar  Iron. — Round  bar  iron  imported  in  10-foot  lengths  and  i,  f,  and  J  inch 
in  diameter,  recognized  in  the  trade  and  commerce  as  bar  iron  and  not  as  wire 
rods,  held  dutiable  as  bar  iron  (par.  103)  rather  than  as  wire  rods  (par. 
113).— Ab.  39871  followed  in  Abs.  40237  and  40372. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Muck  Bars  made  by  the  charcoal  process  are  not  included  in  the  last  proviso 
to  paragraph  120,  but  are  dutiable  under  the  eo  nomine  provision  for  such 
goods  in  paragraph  119. 

Only  such  articles  as  are  enumerated  and  provided  for  in  paragraph  120  are 
covered  by  the  last  proviso  to  said  paragraph,  as  by  its  terms  it  is  not  manifest 
that  the  proviso  was  intended  to  have  other  application. — T.  D.  31494  (G.  A. 
7205). 

DECISIONS   UNDER  THE  ACT  OF  1897. 

Charcoal  Iron. — There  is  no  distinction  between  "  bar  ii'on  "  provided  for 
in  paragraph  123  and  "  iron  bars  "  provided  for  in  paragraph  124,  and  such 


1883 


188  DIGEST   OF   CUSTOMS   DECISIONS. 

merchandise  is  not  distinguished  by  any  trade  term  or  recognition.  Held, 
therefore,  that  iron  bars  made  hy  the  ciiareoal  i^roce.ss  are  included  in  tlie  last 
proviso  to  paragraph  124,  and  are  dutiable  thereunder  at  the  rate  of  $12  per 
ton,  and  are  not  taken  out  of  its  operation  by  virtue  of  the  provision  for  "  bar 
iron"  in  paragraph  123.  Milne  v.  U.  S.  (115  Fed.  Hep.,  410)  cited  and  fol- 
lowed; G.  A.  4834  reversed  as  to  this  particular  merchandise. — T.  D.  23833 
(G.  A.  5166). 

Puoviso  TO  Paragraph  124. — The  proviso  to  paragraph  124  is  limited  in  its 
operation  to  the  paragraph  itself,  and  does  not  extend  beyond  it.  Only  such 
classes  of  iron  as  those  provided  for  by  that  paragraph  which  may  be  manu- 
factured by  the  use  of  charcoal  as  a  fuel  are  covered  thereby  and  all  classes 
of  iron  specially  provided  for  in  other  paragraphs  of  the  act  are  not  included. 
U.  S.  V.  Dickson  (15  Pet.,  141)  ;  U.  S.  v.  Newhall  (91  Fed.  Hep.,  529)  ;  U.  S.  v. 
Slazenger  (not  yet  published)  cited  and  followed.  Modified  in  T.  D.  23833, 
sup^a.— T.  D.  22708  (G.  A.  4834). 

Muck  Bars. — In  regard  to  imported  muck  bars,  produced  by  converting  pig 
iron  into  wrought  iron  in  the  puddling  furnace,  and  then  rolling  the  wrought 
iron  through  a  set  of  rolls  from  which  it  comes  in  the  form  known  as  muck 
bar,  Held  that  iron  in  this  condition  is  dutiable  under  paragraph  123  as  "  bar 
iron,"  and  not  under  paragraph  135,  relating  to  "  steel  in  all  forms  and  shapes 
not  specially  provided  for,"  nor  under  the  first  proviso  in  paragraph  124, 
covering  "  iron  in  forms  less  finished  than  iron  bars  and  more  advanced  than 
pig  iron."— Moorhead  v.  U.  S.  (C.  C),  T.  D.  24974;  (G.  A.  5311)  T.  D.  24324 
affirmed. 

104.  Beams,  girders,  joists,  angles,  channels,  car-truck  channels, 
TT,  cohnnns  and  posts  or  parts  or  sections  of  columns  and  posts,  deck 
and  bulb  beams,  sashes,  frames,  and  building  forms,  together  witli 
all  other  structural  shapes  of  iron  or  steel,  whether  plain,  punched,  or 
fitted  for  use,  or  whether  assembled  or  manufactured,  10  per  centum  ad 
valorem 

121.  Beams,  girders,  joists,  angles,  channels,  car-truck  channels,  TT, 
columns  and  posts  or  paits  or  sections  of  columns  and  posts,  deck  and 
bulb  l)eams,  and  building  forms,  together  with  all  other  structural 
1909  shapes  of  iron  or  steel,  not  assembled,  or  manufactured,  or  advanced  be- 
yond hammering,  rolling,  or  casting,  valued  at  nine-tenths  of  1  cent  per 
pound  or  less,  three-tenths  of  1  cent  per  pound ;  valued  above  nine-tenths 
of  1  cent  per  pound,  four-tenths  of  1  cent  per  pound. 

125.  Beams,  girders,  joists,   angles,  channels,  car-truck  channels,   TT, 
colunms  and  posts  or  parts  or  sections  of  columns  and  posts,  deck  and 
1897     bulb    beams,    and    building    forms,    together    with    all    other    structural 
shapes  of  iron  or  steel,  whether  plain  or  punched,  or  fitted  for  use,  five- 
tenths  of  1  cent  per  pound. 

113.  Beams,  girders,  joists,  angles,  channels,  car-truck  channels,  TT, 

colunms  and  posts  or  parts  or  sections  of  columns  and  posts,  deck  and 

1894    bulb  beams,  and  building  forms  together  with  all  other  structural  shapes 

of  iron  or  steel,  whether  plain  or  punched,  or  fitted  for  use,  six-tenths 

of  1  cent  per  pound. 

137.  Beams,  girders,  joists,  angles,  channels,  car-truck  channels,   TT, 

columns  and  posts  or  parts  or  sections  of  columns  and  posts,  deck  and 

1890     bulb  beams,  and  building  forms,  together  with  all  other  structural  shapes 

of  iron  or  steel,  whether  plain  or  punched,  or  fitted  for  use,  nine-tenths 

of  1  cent  per  pound. 

178.  Iron  or  steel  beams,  girders,  joists,  angles,   channels,   car-truck 
-„„-     channels,  TT,  columns  and  posts,  or  parts  or  sections  of  columns  and 
posts,  deck  and  bulb  beams,  and  building  forms,  together  with  all  other 
structural  shapes  of  iron  or  steel,  li  cents  per  pound. 


1913 


SCHEDULE   C METALS   AND   MANUFACTURES   OF.  189 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Structural  Shapes — Alloy  Steel. — It  was  not  the  legislative  purpose  to 
Include  in  paragraph  104,  tariff  act  of  1913,  structural  shapes  of  steel  contain- 
ing nickel  alloy.  Structural  shapes  of  nickel-alloyed  steel  are  dutiable  as 
pressed  shapes  composed  of  steel  and  containing  nickel  as  an  alloy  under 
paragraph  110,  tariff  act  of  1913,  and  not  as  structural  shapes  of  steel  under 
paragraph  104.— Kuyper  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36509;  Ab. 
39190  affirmed. 

Steel  Window  Sashes  and  Frames. — Window  sashes  and  frames  composed 
entirely  of  steel,  notwithstanding  they  have  permanently  attached  thereto  gun- 
metal  hinges  and  stay  pins  and  brass  bushings,  are  nevertheless  properly  classi- 
fiable as  sashes  and  frames  of  steel  under  the  eo  nomine  provision  therefor  in 
paragraph  104,  as  claimed,  rather  than  as  manufactures  of  metal  under  para- 
graph 167.— T.  D.  34675  (G.  A.  7591). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Steel  Window  Sashes. — Where  steel  parts  have  been  assembled  and  united 
into  complete  window  sashes  they  have  been  too  far  advanced  in  manufacture 
to  be  "  structural  shapes  of  iron  or  steel  fitted  for  use,"  within  the  meaning 
of  paragraph  125,  but  are  dutiable  as  manufactures  of  metal  under  paragraph 
193.— Ackerson  v.  U.  S.  (C.  C.  A.),  T.  D.  30469;  T.  D.  29823  (C.  C.)  and  (G.  A. 
6810)  T.  D.  29276  affirmed. 

Structural  Iron, — Ornamental  ironwork  representing  leaves  and  other  dec- 
orations dutiable  as  structural  iron  under  paragraph  125. — T.  D.  19198  (G.  A. 
4119). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Steel  Deck  or  Bulb  Beams  for  Ships. — Steel  bulb  bars  used  for  deck  beams 
in  shipbuilding  are  dutiable  as  structural  shapes  of  steel  and  not  under  para- 
graph 146.— T.  D.  13698  (G.  A.  1936). 

Structural  Shapes  of  Iron. — Wrought  iron  bars  for  use  in  the  Holliwell 
system  of  roofs  and  skylights  are  structural  shapes  of  iron. — T.  D.  12933 
(G.  A.  1484). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Iron  Floor  Frame. — Pieces  of  iron  specially  manufactured,  fitted,  pur- 
chased, and  shaped  as  parts  of  a  particular  floor  frame  are  dutiable  as  manu- 
factures of  metal  and  not  as  iron  or  steel  beams,  girders,  joists,  and  building 
forms,  although  they  might  be  merchantable  as  beams  or  other  articles  espe- 
cially enumerated  when  the  frame  is  taken  to  pieces. — Birtwell  v.  Saltonstall 
(C.  C),  39  Fed.  Rep.,  383. 

105.  Boiler  or  other  plate  iron  or  steel  and  strips  of  iron  or  steel, 
not  specially  provided  for  in  this  section ;  sheets  of  iron  or  steel,  com- 
1913  ^^^^  ^^  black,  of  whatever  dimensions,  whether  plain,  corrugated,  or 
crimped,  including  crucible  plate  steel  and  saw  plates,  cut  or  sheared  to 
shape  or  otherwise,  or  unsheared,  and  skelp  iron  or  steel,  whether 
sheared  or  rolled  in  grooves,  or  otherwise,  12  per  centum  ad  valorem. 


190 


DIGEST  OF   CUSTOMS  DECISIONS. 


1909 


1897 


11*2.  Boiler  or  other  plate  iron  or  steel,  exeejit  crucible  plate  steel  and 
saw  i)lates  hereinaltor  provided  for  in  this  section,  not  thinner  than  num- 
ber ten  wire  gaufie,  cut  or  sheared  to  shape  or  otherwise,  or  unsheared, 
and  skeip  iron  or  steel  sheared  or  rolled  in  Ki'ooves,  value  at  eight-tenths 
of  1  cent  per  pound  or  less,  three-tenths  of  1  cent  per  pound  ;  valued 
above  eijjhl-tenths  of  1  cent  and  not  above  1  cent  per  pound,  four-tenths 
of  1  cent  per  pound ;  valued  above  1  cent  and  not  above  2  cents  per 
ftound,  five-tenths  of  1  cent  per  pound ;  valued  above  2  cents  and  not 
above  3  cents  per  pound,  six-tenths  of  1  cent  per  pound  ;  valued  at  over  3 
cents  per  pound,  20  per  centum  ad  valorem:  Provided,  That  all  sheets  or 
jilates  of  iron  or  steel  thinner  than  number  ten  wire  gauge  shall  pay  duty 
as  iron  or  steel  sheets. 

127.  Sheets  of  iron  or  steel,  common  or  black,  of  whatever  diraen.sions, 
and  skelp  iron  or  ste(i,  valued  at  3  cents  per  pound  or  less,  thinner  than 
number  ten  and  not  thimier  than  number  twenty  wire  gauge,  five-tenths 
of  1  cent  per  pound;  thinner  than  number  twenty  wire  gauge  and  not 
thinner  than  lunnber  twenty-five  wire  gauge,  six-tenths  of  1  cent  per 
pound ;  thinner  than  number  twenty-five  wire  gauge  and  not  thinner  than 
i\uml)er  thirty-two  wire  gauge,  eight-tenths  of  1  cent  per  pound  ;  thinner 
than  number  thirty-two  wire  gauge,  nine-tenths  of  1  cent  per  pound;  cor- 
rugated or  crimped,  eight-tenths  of  1  cent  per  pound;  all  the  foregoing 
valued  at  more  than  3  cents  per  pound,  30  per  centum  ad  valorem:  Pro- 
riilcd.  That  all  sheets  or  plates  of  common  or  black  iron  or  steel  not 
(himier  than  number  ten  wire  gauge  shall  pay  duty  as  plate  iron  or 
plate  steel. 

137.  *  *  *  ;  and  on  steel  circular  saw  plates  there  shall  be  paid  one- 
fourth  of  1  cent  per  pound  in  addition  to  the  rates  provided  in  this  sec- 
tion for  steel  plates. 

126.  Boiler  or  other  plate  iron  or  steel,  except  crucible  plate  steel  and 
saw  plates  hereinafter  provided  for,  not  thinner  than  number  ten  wire 
gauge,  sheared  or  unsheared,  and  skelp  iron  or  steel  sheared  or  rolled  in 
grooves,  valued  at  1  cent  per  pound  or  less,  five-tenths  of  1  cent  per 
pound  ;  valued  above  1  cent  and  not  above  2  cents  per  pound,  six-tenths 
of  1  cent  per  pound  ;  valued  above  2  cents  and  not  above  4  cents  per 
pound.  1  ceid  per  pound  ;  valued  at  over  4  cents  per  pound,  25  per  centum 
ad  valorem:  Pr()vid(d,  That  all  sheets  or  plates  of  iron  or  steel  thinner 
than  number  ten  wire  gauge  shall  ])ay  duty  as  iron  or  steel  sheets. 

131.  Sheets  of  iron  or  steel,  common  or  bhick,  of  whatever  dimensions, 
and  skelp  iron  or  steel,  valued  at  3  cents  per  pound  or  less,  thinner  than 
number  ten  and  not  thinner  than  number  twenty  wire  gauge,  seven- 
tenths  of  1  cent  per  pound  ;  thinner  than  number  twenty  wire  gauge  and 
not  thinner  than  nmnber  twenty-five  wire  gauge,  eight-tenths  of  1  cent  per 
pound  ;  thinner  than  number  twenty-five  wire  gauge  and  not  thinner  than 
number  thirty-two  wire  gauge,  1.1  cents  per  pound;  thinner  than  number 
thirty-two  wire  gauge,  1.2  cents  i)er  poinid  ;  corrugated  or  crimped,  1.1 
cents  per  pound :  Provided,  That  all  sheets  of  conunon  or  black  iron  or 
steel  not  thiimer  than  number  ten  wire  gauge  shall  pay  duty  as  plate  iron 
or  i^late  steel. 

135.  *  *  * ;  saw  plates  wholly  or  partially  manufactured ;  *  *  * 
all  the  above  valued  at  1  cent  per  i)oun(l  or  le.ss,  three-tenths  of  1  cent  per 
jKunid ;  valued  above  1  cent  and  not  above  1.4  cents  per  pound,  four- 
tenths  of  1  cent  per  pound;  valued  above  1.4  cents  and  not  above  1.8 
cents  per  pound,  six-tenths  of  1  cent  per  pound ;  valued  above  1.8  cents 
and  not  above  2.2  cents  per  pound,  seven-tenths  of  1  cent  per  pound  ;  val- 
ued above  2.2  cents  and  not  above  3  cents  per  pound,  nine-tenths  of  1 
cent  per  pound  ;  valued  above  3  cents  per  pound  and  not  above  4  cents 
per  pound,  1.2  cents  per  pound  ;  valued  above  4  cents  and  not  above  7 
cents  per  pound,  1.3  cents  per  pound  ;  valued  above  7  cents  and  not  above 
10  cents  jter  pound,  2  cents  per  pound;  valued  above  10  cents  and  not 
above  13  cents  per  pound,  2.4  cents  per  pound;  valued  above  13  cents  and 
not  above  10  cents  ])er  pound,  2.8  cents  per  pound;  valued  above  16  cents 
per  pound,  4.7  cents  per  pound. 

141.  *  *  *  on  steel  circular  saw  plates  there  shall  be  paid  one-half 
of  1  cent  iier  pound  in  addition  to  the  rate  provided  in  this  Act  for  steel 
saw  plates. 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  191 

114.  Boilei"  or  other  plate  iron  or  steel,  except  saw  plates  hereinafter 
provided  for,  not  thinner  than  number  ten  wire  gauge,  sheared  or  un- 
sheared,  and  skelp  iron  or  steel  sheared  or  rolled  in  grooves,  valued  at  1 
cent  per  pound  or  less,  five-tenths  of  1  cent  per  pound ;  valued  above  1 
cent  and  not  above  1^  cents,  six-tenths  of  1  cent  per  pound ;  valued  above 
li  cents  and  not  above  4  cents  per  pound,  30  per  centum  ad  valorem ; 
valued  at  over  4  cents  per  pound,  25  per  centum  ad  valorem :  Provided, 
That  all  plate  iron  or  steel  thinner  than  number  ten  wire  gauge  shall  pay 
duty  as  iron  or  steel  sheets. 

118.  Sheets  of  iron  or  steel,  common  or  black,  including  all  iron  or 
steel  commercially  known  as  common  or  black  taggers  iron  or  steel,  and 
skelp  iron  or  steel,  valued  at  3  cents  per  pound  or  less,  thinner  than 
number  ten  and  not  thinner  than  number  twenty  wire  gauge,  seven- 
tenths  of  1  cent  per  pound ;  thinner  than  number  twenty  wire  gauge  and 
not  thinner  than  number  twenty-five  wire  gauge,  eight-tenths  cent  per 
pound  ;  thinner  than  number  twenty-five  wire  gauge,  1.1  cents  per  pound ; 
corrugated  or  crimped,  1.1  cents  per  pound :  Provided,  That  all  common 
or  black  sheet  iron  or  sheet  steel  not  thinner  than  number  ten  wire  gauge 
shall  pay  a  duty  as  plate  iron  or  plate  steel. 

122.  *  *  *  saw  plates,  wholly  or  partially  manufactured ;  *  *  * ; 
all  of  the  above  valued  at  1  cent  per  pound  or  less,  three-tenths  of  1  cent 
per  pound ;  valued  above  1  cent  and  not  above  1.4  cents  per  pound,  four- 
tenths  of  1  cent  per  pound ;  valued  above  1.4  cents  and  not  above  1.8 
cents  per  pound,  six-tenths  of  1  cent  per  pound ;  valued  above  1.8  cents 
and  not  above  2.2  cents  per  pound,  seven-tenths  of  1  cent  per  pound ; 
valued  above  2.2  cents  and  not  above  3  cents  per  pound,  nine-tenths  of 
1  cent  per  pound ;  valued  above  3  cents  per  pound  and  not  above  4  cents 
per  pound,  1.2  cents  per  pound ;  valued  above  4  cents  and  not  above  7 
cents  per  pound,  1.3  cents  per  pound ;  valued  above  7  cents  and  not  above 
10  cents  per  pound,  1.9  cents  per  pound ;  valued  above  10  cents  and  not 
above  13  cents  per  pound,  2.4  cents  per  pound ;  valued  above  13  cents 
and  not  above  16  cents  per  pound,  2.8  cents  per  pound ;  valued  above 
16  cents  per  pound,  4.7  cents  per  pound. 

138.  Boiler  or  other  plate  iron  or  steel,  except  saw  plates  hereinafter 
provided  for,  not  thinner  than  number  ten  wire  gauge,  sheared  or  un- 
sheared,  and  skelp  iron  or  steel  sheared  or  rolled  in  grooves,  valued  at 
1  cent  per  pound  or  less,  five-tenths  of  1  cent  per  pound;  valued  above 
1  cent  and  not  above  1.4  cents  per  pound,  sixty-five  hundredths  of  1 
cent  per  pound ;  valued  above  1.4  cents  and  not  above  2  cents  per  pound, 
eight-tenths  of  1  cent  per  pound;  valued  above  2  cents  and  not  above  3 
cents  per  pound,  1.1  cents  per  pound ;  valued  above  3  cents  and  not 
above  4  cents  per  pound,  1.5  cents  per  pound ;  valued  above  4  cents  and 
not  above  7  cents  per  pound,  2  cents  per  pound ;  valued  above  7  cents  and 
not  above  10  cents  per  pound,  2.8  cents  per  pound ;  valued  above  10  cents 
and  not  above  13  cents  per  pound,  3i  cents  per  pound;  valued  above  13 
cents  per  pound,  45  per  centum  ad  valorem:  Provided,  That  all  plate 
iron  or  steel  thinner  than  number  ten  wire  gauge  shall  pay  duty  as  iron 
or  steel  sheets. 

142.  Sheets  of  iron  or  steel,  common  or  black,  including  all  iron  or 
steel  commercially  known  as  common  or  black  taggers  iron  or  steel, 
and  skelp  iron  or  steel,  valued  at  3  cents  per  pound  or  less :  Thinner 
than  number  ten  and  not  thinner  than  number  twenty  wire  gauge,  1 
cent  per  pound ;  thinner  than  number  twenty  wire  gauge,  and  not  thin- 
ner than  number  twenty-five  wire  gauge,  1.1  cents  per  pound ;  thinner 
than  number  twenty-five  wire  gauge,  1.4  cents  per  pound ;  corrugated 
or  crimped,  1.4  cents  per  pound :  Provided,  That  all  common  or  black 
sheet-iron  or  sheet-steel  not  thinner  than  number  ten  wire  gauge  shall 
pay  duty  as  plate  iron  or  plate  steel. 

i46.  *  *  *  saw  plates,  wholly  or  partially  manufactured ;  *  *  * ; 
all  of  the  above  valued  at  1  cent  per  pound  or  less,  four-tenths  of  1  cent 
per  pound ;  valued  above  1  cent  and  not  above  1.4  cents  per  pound,  five- 
tenths  of  1  cent  per  pound  ;  valued  above  1.4  cents  and  not  above  1.8 
cents  per  pound,  eight-tenths  of  1  cent  per  pound ;  valued  above  1.8  and 
not  above  2.2  cents  per  pound,  nine-tenths  of  1  cent  per  pound ;  valued 
above  2.2  cents  and  not  above  3  cents  iwv  pound,  1.2  cents  per  pound; 
valued  above  3  cents  and  not  above  4  cents  per  pound,  1.6  cents  per 


1883 


192  DIGEST  OF   CUSTOMS  DECISIONS. 

pound;  valued  above  4  cents  and  not  above  7  cents  per  pound,  2  cents 
per  i)outKl ;  valued  above  7  cents  and  not  above  10  cents  per  pound,  2.8 
cents  per  pound;  valued  above  10  cents  and  not  above  13  cents  per 
pound,  3i  cents  per  pound ;  valued  above  13  cents  and  uot  above  16 
cents  per  pound,  4.2  cents  per  pound;  valued  above  16  cents  per  pound, 
7  cents  per  pound. 

152.  *  *  *  ;  and  on  steel  circular  saw  plates  tbere  sball  be  paid  1 
cent  per  pound  in  addition  to  the  I'ate  provided  in  this  act  for  steel 
saw  plates. 

151.  Boiler  or  other  plate  iron,  sheai'ed  or  unshoared,  skelp  iron, 
sheared  or  rolled  in  Ki'ooves,  IJ  cents  per  pound;  sheet  iroii,  coniinon  or 
black,  thinner  than  one  inch  and  one-half  and  not  thinner  than  number 
twenty  wire  gauge,  1.1  cents  per  pound  ;  thinner  than  number  twenty 
wire  gauge  and  not  thinner  than  number  twenty-five  wire  gauge,  1.2 
cents  per  pound  ;  thinner  than  number  twenty-five  wire  gauge  and  not 
thinner  than  number  twenty-nine  wire  gauge,  1.5  cents  per  pound;  thin- 
ner than  ninnber  twenty-nine  wire  gauge,  and  all  iron  commercially 
known  as  conmion  or  black  taggers  iron,  whether  put  up  in  boxes  or 
bundles  or  not,  30  per  centum  ad  valorem :     *     *     *. 

153.  *  *  *  corrugated  or  crimped  sheet  iron  or  steel,  1.4  of  1  cent 
per  pound. 

177.  *     *     *  ;  and  on  steel  circular  saw  plates  there  shall  be  paid  1 
I  cent  per  pound,  in  addition  to  the  rate  provided  in  this  Act. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Band-Saw  Steel  Plates. — Merchandise  invoiced  as  saw  plates  and  returned 
by  the  appraiser  as  "  crucible  steel  sheets  suitable  for  band  saws,"  classified  at 
15  per  cent  ad  valorem  under  paragraph  110,  is  claimed  dutiable  at  12  per  cent 
under  paragraph  105  providing  for  "  crucible  plate  steel  and  saw  plates." 

From  the  evidence  it  was  found  that  the  articles  are  band-saw  steel  plates. 
They  were  held  dutiable  at  12  per  cent  under  paragraph  105. — Ab.  39008. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Circular  Saw  Plates. — Steel  disks  resembling  circular  saw  plates  in  size, 
shape,  general  finish,  and  quality  of  steel,  are  saw  plates  and  subject  to  the 
additional  duty  provided  in  paragraph  141  for  "  steel  circular  saw  plates." 
Boker  r.  U.  S.  (T.  D.  29652),  affirming  G.  A.  6G94  (T.  D.  28625),  followed.— 
T.  D.  29743  (G.  A.  6905) 

Steel  plates  which  in  size,  shape,  general  finish,  and  quality  correspond  to 
circular  saw  plates,  are  "steel  circular  saw  plates "  within  the  meaning  of 
paragraph  141,  though  not  actually  used  as  saw  plates. — Boker  v.  U.  S.  (C.  C), 
T.  D.  29652;  (G.  A.  6694)  T.  D.  28625  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Circular  Plates  of  Taggers  Steel. — Steel  in  circular  form  varying  in  diam- 
eter from  11  to  15  inches,  of  the  thickness  of  0.912  of  one  inch,  or  30  wire  gauge, 
valued  at  not  more  than  2^2_^  cents  per  pound,  is  dutiable  as  coiiunon  or  black 
taggers  steel  at  1.1  cents  per  pound  and  not  under  paragraph  122  as  sheared 
shapes.— T.  D.  18166  (G.  A.  3923). 

Saw  Plates. — A  strip  of  high-grade  steel  50  feet  long  by  8  inches  wide,  fitted 
by  its  composition  only  for  saws,  and  which  is  connnercially  known  as  saw 
plates,  is  dutiable  as  such  and  not  under  paragraph  116  as  band  steel  nor  under 
paragraph  124  as  sheet  steel  in  strips.  Reversing  T.  D.  17349,  G.  A.  35GG.— 
Belcher  v.  U.  S.  (C.  C),  91  Fed.  Rep.,  975. 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  193 

Steel  Strips  flattened  from  round  steel  wire,  not  smaller  than  13  wire  gauge 
and  cut  into  lengths  not  valued  at  above  3  cents  per  pound,  are  dutiable  under 
paragraph  122  and  not  under  paragraph  124  as  articles  manufactured  from 
round  steel  wire. — U.  S.  v.  Boker,  90  Fed.  Rep.,  804. 

DECISIONS   UNDER  THE  ACT   OF  1890. 

Iron  Sheets. — Sheets  of  iron  or  steel  valued  at  more  than  3  cents  per  pound 
are  not  covered  by  paragraph  142,  but  are  dutiable,  according  to  value,  under 
paragraph  215,  as  manufactures  of  metal  not  specially  provided  for.  They  are 
not  subject  to  the  additional  rate  imposed  by  paragraph  144  when  pickled  or 
cleaned ;  such  paragraph  being  applicable  only  to  sheets  dutiable  by  gauge 
under  paragraph  142. — Hampton  v.  U.  S.,  116  Fed.  Rep.,  109. 

106.  Iron  or  steel  anchors  or  parts  thereof;  forgings  of  iron  or  steel, 
or  of  combined  iron  and  steel,  but  not  machined,  tooled,  or  otherwise 
advanced  in  condition  by  any  process  or  operation  subsequent  to  the 
1913  forging  process,  not  specially  provided  for  in  this  section,  12  per  centum 
ad  valorem ;  antifriction  balls,  ball  bearings,  and  roller  bearings,  of  iron 
or  steel  or  other  metal,  finished  or  unfinished,  and  parts  thereof,  85  per 
centum  ad  valorem. 

123.  Iron  or  steel  anchors  or  parts  thereof,  1  cent  per  pound ;  forgings 
of  iron  or  steel,  or  of  combined  iron  and  steel,  but  not  machined,  tooled, 
or  otherwise  advanced  in  condition  by  any  process  or  operation  subse- 
1909  quent  to  the  forging  process,  not  specially  provided  for  in  this  section, 
30  per  centum  ad  valorem ;  antifriction  balls,  ball  bearings,  and  roller 
bearings,  of  iron  or  steel  or  other  metal,  finished  or  unfinished,  45  per 
centum  ad  valorem. 

127.  Iron  or  steel  anchors  or  parts  thereof,  1^  cents  per  pound ;  forg- 
ings of  iron  or  steel,  or  of  combined  iron  and  steel,  of  whatever  shape 
1897    or  whatever  degree  or  stage  of  manufacture,  not  specially  provided  for 
in  this  Act,  35  per  centum  ad  valorem  ;  antifriction  ball  forgings  of  iron 
or  steel,  or  of  combined  iron  and  steel,  45  per  centum  ad  valorem. 

115.  Forgings  of  iron  or  steel,  or  forged  iron  or  steel  combined,  of 
whatever  shape,  or  in  whatever  stage  of  manufacture,  not  specially 
provided  for  in  this  Act,  li  cents  per  pound :  Provided,  That  no  forgings 
of  iron  or  steel,  or  forgings  of  iron  and  steel  combined,  by  whatever 
process  made,  shall  pay  a  less  rate  of  duty  than  35  per  centum  ad 
valorem. 

126.  Anchors,  or  parts  thereof,  of  iron  or  steel,  mill  irons  and  mill 
cranks  of  wrought  iron,  and  wrought  iron  for  ships,  and  forgings  of  iron 
or  steel,  or  of  combined  iron  and  steel,  for  vessels,  steam  engines,  and 
.  locomotives,  or  parts  thereof,  1.2  cents  per  pound. 

139.  Forgings  of  iron  or  steel,  or  forged  iron  and  steel  combined,  of 
whatever  shape,  or  in  whatever  stage  of  manufacture,  not  specially  pro- 
vided for  in  this  Act,  2.3  cents  per  pound :  Provided,  That  no  forgings 
of  iron  or  steel,  or  forgings  of  iron  and  steel  combined,  by  whatever 
process  made,  shall  pay  a  less  rate  of  duty  than  45  per  centum  ad 
valorem. 

153.  Anchors,  or  parts  thereof,  of  iron  or  steel,  mill  irons  and  mill 
cranks  of  wrought  iron,  and  wrought  iron  for  ships,  and  forgings  of 
iron  or  steel,  or  of  combined  iron  and  steel,  for  vessels,  steam  engines, 
and  locomotives,  or  parts  thereof,  weighing  each  twenty-five  pounds  or 
more,  1.8  cents  per  pound. 

163.  *  *  *  anchors  or  parts  thereof,  mill  irons  and  mill  cranks,  of 
wrought  iron,  and  wrought  iron  for  ships,  and  forgings  of  iron  and  steel, 
for  vessels,  steam  engines,  and  locomotives,  or  parts  thereof,  weighing 
each  twenty-five  pounds  or  more,  2  cents  per  pound. 

167.  Forgings  of  iron  and  steel,  or  forged  iron,  of  whatever  shape,  or 
in  whatever  stage  of  manufacture,  not  specially  enumerated  or  piMvided 
,  for  in  this  Act,  2}  cents  per  pound. 

60690°— 18— VOL  1 13 


1894 


1890 


1883 


194  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Raceways  for  liall  IJoarings. — These  articles  are  so  far  finished  when  Im- 
ported as  to  indicate  per  se  their  ultimate  use,  and  their  shape  and  condition 
unfit  them  commercially  for  any  other  than  this  use.  The  words  "  finished  or 
unfinished,  and  parts  thei'eof,"  paragraph  106,  apply  to  finislied  or,  unfinished 
ball  bearings,  and  also  to  parts  of  finished  or  unfinished  ball  bearings.  The 
importations  were  properly  assessed  under  that  paragraph. — Norma  Co.  of 
America  r.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  3r)2.50 ;  (G.  A.  Ab.  36.535)  T.  D.  34774 
affirmed. 

Washers — Parts  of  Ball  Bearings. — Merchandise  invoiced  as  washers,  held 
to  be  parts  of  ball  bearings  and  dutiable  at  35  per  cent  under  paragraph  106 
and  not  under  paragraph  123  as  washers. — Ab.  37073  (T.  D.  35000). 

Forgings. — Steel  balls  not  further  advanced  than  the  forging  process,  used 
for  crusiiing  cement  or  ores,  dutiable  under  paragraph  106  as  forgings  and  not 
as  ball  bearings.— Ab.  38032. 

DECISIONS  UNDER  TUE  ACT  OF  1909. 

Metal  Hoes. — Comparing  paragraph  127,  tariff  act  of  1S97,  with  paragraph 
123,  tariff  act  of  1909,  and  especially  taking  into  view  what  would  appear  to  be 
a  manifest  legislative  intention  with  respect  to  paragraph  123,  as  evidenced  by- 
its  history,  a  forging  is  advanced  in  condition  when  the  burr  on  the  edge  of  the 
rough-forged  article  is  removed  by  passing  it  over  a  grindstone,  and  a  hoe 
rough  forged,  but  so  manipulated,  is  dutiable  under  paragraph  123. — U.  S.  r. 
Anderson  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  320S0 ;  (G.  A.  7243)  T.  D.  31740 
reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Drawplates — Wortles. — Drawplates  and  wortles  forged  from  the  ingot  through 
various  stages  and  reaching  the  condition  as  here  imported,  namely,  the  final 
shape  in  which  they  are  delivered  to  the  consumer,  the  adjusting  processes  to 
which  they  are  necessarily  subjected  being  merely  incidental  to  the  conuuou  use 
of  drawplates  and  wortles,  are  articles,  it  is  true,  of  steel,  wholly  or  partly  manu- 
factured, but  they  are  more  specifically  "  forgings  of  steel  "  and  were  dutiable, 
accordingly,  under  paragraph  127  rather  than  under  paragraph  135. — Newman- 
Andrew  Co.  V.  U.  S. ;  U.  S.  V.  Newman-Andrew  Co.  (Ct.  Cust.  Appls.),  T.  D. 
31570;  (G.  A.  6925)  T.  D.  29930  modified  and  affirmed. 

The  provision  in  paragraph  135  for  steel  "  plates  "  does  not  include  articles 
not  in  the  form  of  sheets;  and  wortles  and  so-called  drawplates,  which  are  not 
in  such  form,  are  not  embraced  therein. 

Misnomer  alone  can  not  bring  an  article  within  a  tariff  provision,  and  so- 
called  drawplates,  which  are  neither  plates  in  fact  nor  commercially  so  known, 
but  which  have  inappropriately  been  given  that  name  because  originally  plates 
were  used  for  the  same  purpose,  are  not  classible  as  plates  under  the  tariff 
law.— Newman  v.  U.  S.  (C.  C.  A.),  T.  D.  28600;  T.  D.  27896  (C.  C.)  affirmed 
and  (G.  A.  61.57)  T.  D.  26731  reversed. 

Forgings — Piston  Rods  of  Steel. — Steel  articles  that  have  been  either 
fully  machined  or  that  are  rough  in  part  and  fully  machined  in  part  are  some- 
thing more  than  forgings,  and  the  term  "  forgings  "  can  not  be  taken  properly 
to  apply  here.  They  are  articles  of  steel  partly  or  wholly  manufactured  and 
were  dutiable  as  such  under  paragraph  193. 

Steel  piston  rods  which  liave  been  rough  machined  and  not  further  advanced 
than  close  forged  remain  forgings  of  steel  and  were  dutiable  as  forgings  of 


SCHEDULE    C METALS   AND    MANUFACTURES   OF.  195 

steel  under  paragraph  127.— Prosser  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31551; 
T.  D.  30340  (C.  C.)  and  (G.  A.  6822)  T.  D.  29326  reversed  in  part. 

Machined  Forgings — Manufactures  of  SteeL — In  the  provision  in  para- 
graph 127  for  "  forgings  *  *  *  of  whatever  shape  or  whatever  degree  or 
stage  of  manufacture,"  the  qualifying  words  relate  to  the  process  of  forging 
rather  than  to  any  treatment  suhsequent  thereto ;  and  forgings  which  have  been 
machined  in  addition  to  the  original  forging  process  are  not  within  said 
paragraph,  but  are  dutiable  as  articles  composed  of  steel  under  paragraph 
193.— Prosser  v.  U.  S.  (C.  C),  T.  D.  28001;   (G.  A.  6069)  T.  D.  26477  affirmed. 

Finished  Steel  Forgings. — Steel  crank  shafts,  crank  axles,  connecting  rods, 
crank  pins,  cross  heads,  and  piston  rods,  which  were  forged  and  subsequently 
finished,  or  nearly  finished,  in  the  machine  shop,  held  to  be  dutiable  as  manu- 
factures of  steel,  "  not  specially  provided  for,"  under  paragraph  193,  and  not 
as  "  forgings."— T.  D.  26477  (G.  A.  6069)  ;  affirmed  by  T.  D.  2S001  (C.  C.) 
above. 

Hoe  Blades,  partially  made  by  the  forging  process,  then  ground  and  painted, 
are  not  forgings,  but  are  dutiable  as  manufactures  of  metal  not  otherwise  pro- 
vided for.  Saltonstall  v.  Wiebusch  (156  U.  S.,  601)  followed.— T.  D.  22379 
(G.  A.  4732). 

Horseshoe  Calks.— Steel  horseshoe  calks  and  ball  bearings,  which  are  com- 
pleted and  ready  for  immediate  use,  are  not  within  the  provision  in  paragraph 
135  for  steel  in  all  forms  and  shapes,  and  such  articles  are  dutiable  under  para- 
graph 193  as  articles  manufactured  from  steel. — Maldonado  v.  U.  S. ;  Hensel 
V.  U.  S.  (C.  C.  A.),  T.  D.  30358;  T.  D.  29822  (C.  C),  (G.  A.  6412)  T.  D.  27542, 
and  Ab.  13561  (T.  D.  27729)  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Forgings  of  Iron  and  Steel. — The  articles  are  forgings  of  iron  or  steel,  or 
forged  iron,  but  they  have  been  subjected  to  various  further  processes  of 
manufacture,  additional  to  that  of  forging,  such  as  filing,  grinding,  polishing, 
drilling,  riveting,  etc.  We  construe  the  phrase  "  in  whatever  stage  of  manu- 
facture," as  used  in  T.  I.,  167,  to  have  reference  to  the  process  of  forging 
merely,  not  to  other  processes  which  enhance  substantially  the  marketable 
value  of  the  articles  and  also  serve  to  adapt  them  to  uses  for  which  they  would 
otherwise  be  unfitted. 

Following  the  rulings  we  have  heretofore  made  in  G.  A.  218  and  G.  A.  23, 
we  are  of  opinion  the  merchandise  was  properly  classified  and  assessed  under 
T.  I.,  216,  at  45  per  cent  ad  valorem,  as  manufactures  of  iron  and  of  steel, 
"whether  partly  or  wholly  manufactured." — T.  D.  10657   (G.  A.  241). 

10  7.  Hoop,  band,  or  scroll  iron  or  steel  not  otherwise  provided  for 
1913     in   this   section,    and   barrel   hoops   of   iron   or   steel,    wholly   or   partly 
manufactured,  10  per  centum  ad  valorem. 

124.  Hoop,  band,  or  scroll  iron  or  steel,  not  otherwise  provided  for 
in  this  section,  valued  at  3  cents  per  pound  or  less,  eight  inches  or  less 
in  width,  and  less  than  three-eighths  of  one  inch  thick  and  not  thinner 
than  number  ten  wire  gauge,  three-tenths  of  1  cent  per  pound ;  thinner 
than  number  ten  wire  gauge  and  not  thinner  than  number  twenty  wire 
gauge,  four-tenths  of  1  cent  per  pound ;  thinner  than  number  twenty 
1909  wire  gauge,  six-tenths  of  1  cent  per  pound :  Provided,  That  barrel  hoops 
of  iron  or  steel,  and  hoop  or  band  iron  or  hoop  or  band  steel  flared, 
splayed,  or  punched,  with  oi-  without  buckles  or  fastenings,  shall  pay  one- 
tenth  of  1  cent  per  pound  more  duty  than  that  imposed  on  the  hoop 
or  band  iron  or  steel  from  which  they  are  made ;  bands  and  strips  of 
steel,  exceeding  twelve  feet  in  length,  not  specially  provided  for  in  this 
section,  35  per  centum  ad  valorem. 


1897 


1C94 


1890 


196  DIGEST   OF   CUSTOMS  DECISIONS. 

128.  Hoop,  band,  or  scroll  iron  or  steel,  not  otherwise  provided  for  In 
this  Act,  valued  at  3  cents  per  pound  or  less,  eight  inches  or  less  In 
widtli,  and  less  than  three-eightiis  of  one  inch  thick  and  not  thinner 
than  luiinher  ten  wire  sauge,  live-tenths  of  1  cent  per  pound;  thinner 
than  nuiiihtr  ten  wire  gauge  and  not  thinner  tiian  number  twenty  wire 
gauge,  six-tenths  of  1  cent  i)er  pound ;  thinner  tlian  number  twenty  wire 
gauge,  eight-tenths  of  1  cent  per  pound:  Provided,  That  barrel  hoops  of 
iron  or  steel,  and  hoop  or  bund  iron  or  hoop  or  band  steel  flared,  splayed, 
or  punched,  with  or  without  buci<les  or  fastenings,  shall  pay  one-tenth 
of  1  cent  per  pound  more  duty  than  that  imposed  on  tlie  hoop  or  band 
iron  or  steel  from  which  they  are  made;  steel  bands  or  strips,  uiitem- 
pered,  suitable  for  making  band  saws,  3  cents  per  pound  and  20  per 
centum  ad  valorem;  if  tempered,  or  tempered  and  polished,  6  cents  per 
pound  and  20  per  centum  ad  valorem. 

116.  Hoop,  band,  or  scroll  iron  or  steel,  except  as  otherwise  provided 
for  in  this  Act,  30  per  centum  ad  valorem. 

140.  Hoop,  or  band,  or  scroll,  or  other  iron  or  steel,  valued  at  3  cents 
per  pound  or  less,  eight  inches  or  less  in  width,  and  less  than  three- 
eighths  of  one  inch  tliick  and  not  thinner  than  number  ten  wire  gauge, 
1  cent  per  pound ;  thinner  than  number  ten  wire  gauge  and  not  thinner 
than  number  twenty  wire  gauge,  1.1  cents  per  pound;  thinner  than  num- 
ber twenty  wire  gauge,  1.3  cents  per  pound  :  I'tovidcd,  That  *  *  * 
barrel  hoops  of  iron  or  steel,  and  hoop  or  band  iron  or  hoop  or  band 
steel  flared,  splayed,  or  punclicd,  with  or  witlioui  buckles  or  fastenings, 
shall  pay  two-tenths  of  1  cent  per  pound  more  duty  than  that  imposed 
on  the  hoop  or  band  iron  or  steel  from  which  they  are  made. 

154.  Hoop,  or  band,  or  scroll,  or  other  iron,  eight  inches  or  less  in 
width,  and  not  thinner  than  number  ten  wire  gauge,  1  cent  per  pound; 
thinner  than  number  ten  wire  gauge,  and  not  thinner  than  number 
twenty  wire  gauge,  1.2  cents  per  pound;  thinner  than  number  twenty 
wire  gauge,  1.4  cents  per  pound :  Provided,  That  all  articles  not  specially 
1883  enumerated  or  provided  for  in  this  Act,  whether  wholly  or  partly  manu- 
factured, made  from  sheet,  plate,  hoop,  band,  or  scroll  iron  herein  pro- 
vided for,  or  of  whicli  such  sheet,  i)late,  hoop,  band,  or  scroll  iron  shall 
be  the  material  of  chief  value,  shall  pay  one-fourth  of  1  cent  per  pound 
more  duty  than  that  imposed  on  the  iron  from  which  they  are  made,  or 
which  shall  be  such  material  of  chief  value. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Band-Saw  Steel. — Held  that  the  terms  "  sheets  "  and  "  plates  "  of  steel,  para- 
graph 131,  do  not  include  long  lengths  of  thin  steel  invoiced  as  "  band-saw 
plates,"  and  that  such  material  is  subject  to  the  provisions  of  paragraph  124, 
for  "  bands  and  strips  of  steel,  exceeding  12  feet  in  length,  not  specially  pro- 
vided for."— T.  D.  30989  (G.  A.  7108). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Hoop  or  Rand  Steel. — Hoop  steel  put  up  in  coils  125  feet  in  length  is  dutia- 
ble as  hoop  steel  under  the  provisions  of  paragraph  128,  and  not  as  "  hoop  steel, 
cut  to  lengtlis,  for  baling  cotton,"  under  paragraph  129.— T.  D.  25406  (G.  A. 
5714). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Steel  in  Strip.s. — Cold-rolled,  untempered  steel,  from  A^  to  4i  inches  wide, 
and  from  500  to  1,500  feet  long,  which  is  largely  used  for  making  band  saws, 
but  not  shown  to  be  unfitted  in  its  composition  for  other  uses,  is  dutiable  a,s 
sheet  steel  in  strips,  and  not  under  paragraph  116  as  band  steel  not  <itherwise 
provided  for,  or  under  paragraph  122  as  saw  plates.  Sustaining  in  part  T.  D. 
17349,  G.  A,  3569.— Belcher  v.  U.  S.  (C.  C),  91  Fed.  Rep.,  975. 


SCHEDULE    C METALS  AND    MANUFACTURES   OF.  197 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Hoop  Iron. — The  term  "  hoop  iron  "  includes  not  only  hoop  iron  in  strips  of 
from  30  to  60  feet  in  lenj^th  as  it  comes  from  the  rolls,  in  wliich  form  it  is 
usually  bought  and  sold,  but  also  all  lengths  of  hoop  iron  not  changed  by 
manufacture  into  a  new  and  distinct  article. 

If.  however,  hoop  iron  has  been  subjected  to  such  mechanical  treatment  as 
to  convert  it  into  an  article  fitted  for  a  special  use,  without  any  further 
mechanical  treatment,  and  unfitted  for  the  general  purposes  for  which  hoop 
iron  is  adapted,  such  article  is  a  manufacture  of  iron,  dutiable  as  such  and  not 
as  hoop  iron. — Kennedy  v.  Hartranft,  9  Fed.  Rep.,  18. 

1913         i08.  Railway  fishplates  or  splice  bars,  made  of  iron  or  steel,  10  per 
centum  ad  valorem. 


1909 


126.  *     *     *  ;  railway  fishplates  or  splice  bars,  made  of  iron  or  steel, 
three-tenths  of  1  cent  per  pound. 


1897         ^^^'  *     *     * ;  railway  fishplates  or  splice  bars,  made  of  iron  or  steel, 
four-tenths  of  1  cent  per  pound. 

1894        ^^^'  l^^'*^^'''iy  fishplates  or  splice  bars,  made  of  iron  or  steel,  25  per 
centum  ad  valorem. 

1890        ''^^'  ^'^'^^^'^y  fishplates  or  splice  bars,  made  of  iron  or  steel,  1  cent 
per  pound. 

1883        '^^^'  ^™"   ^^   ^*^^^^    railway   fishplates,    or   splice   bars,    li    cents   per 
pound. 

DECISIONS  UNDER  STATUTES   PRIOR  TO  THE  ACT  OP  1883. 
Fishplates  are  to  be  classed  under  the  head  of  wrought-iron  railroad  chairs 
and  subject  to  a  duty  of  2  cents  per  pound  and  are  not  dutiable  at  35  per  cent 
as  manufactures  of  iron  not  otherwise  provided  for. — Cohen  v.  Phelps,  6  Fed. 
Cas.,  17. 

109.  All  iron  or  steel  sheets,  plates,  or  strips,  and  all  hoop,  band, 
or  scroll  iron  or  steel,  when  galvanized  or  coated  with  zinc,  spelter,  or 
other  metals,  or  any  alloy  of  those  metals ;  sheets  or  plates  composed 
of  iron,  steel,  copper,  nickel,  or  other  metal  with  layers  of  other  metal 
or  metals  imposed  thereon  by  forging,  hammering,  rolling,  or  welding; 
sheets  of  iron  or  steel,  polished,  planished,  or  glanced,  by  whatever 
name  designated,  including  such  as  have  been  pickled  or  cleaned  by 
acid,  or  by  any  other  material  or  process,  or  which  are  cold  rolled, 
1913  smoothed  only,  not  polished,  and  such  as  are  cold  hammered,  blued, 
brightened,  tempered,  or  polished  by  any  process  to  such  perfected 
surface  finish  or  polish  better  than  the  grade  of  cold  rolled,  smoothed 
only ;  and  sheets  or  plates  of  iron  or  steel,  or  taggers  iron  or  steel, 
coated  with  tin  or  lead,  or  with  a  mixture  of  which  these  metals,  or 
either  of  them  is  a  component  part,  by  the  dipping  or  any  other  process, 
and  commercially  known  as  tin  plates,  terne  plates,  and  taggers  tin, 
and  tin  plates  coated  with  metal,  and  metal  sheets  decorated  in  colors 
or  coated  with  nickel  or  other  metals  by  dipping,  printing,  stenciling,  or 
other  process,  15  per  centum  ad  valorem. 

128.  All  iron  or  steel  sheets  or  plates,  and  all  hoop,  band,  or  scroll 
iron  or  steel,  excepting  what  are  known  commercially  as  tin  plates, 
terne  plates,  and  taggers  tin,  and  hereinafter  provided  for,  when  gal- 
vanized or  coated  with  zinc,  spelter,  or  other  metals,  or  any  alloy  of 
those  metals,  shall  pay  two-tenths  of  1  cent  per  pound  more  duty  than 
if  the  same  was  not  so  galvanized  or  coated ;  sheets  or  plates  composed  of 
iron,  steel,  copper,  nickel,  or  other  metal  with  layers  of  other  metal  or 

1909  (  metals  imposed  thereon  by  forging,  hammering,  rolling,  or  welding,  40 
per  centum  ad  valorem. 

129.  Sheets  of  iron  or  steel,  polished,  planished,  or  glanced,  by  what- 
ever name  designated,  IJ  cents  per  pound :  Provided,  That  plates  or 
sheets  of  iron  or  steel,  by  whatever  name  designated,  other  than  the 
polished,  planished,  or  glanced  herein  provided  for,  which  have  been 
pickled  or  cleaned  by  acid,  or  by  any  other  material  or  process,  or  which 

.  are  cold-rolled,  smooth  only,  not  polished,  shall  pay  two-tenths  of  1  cent 


1909/ 


198  DIGEST  OF   CUSTOMS  DECISIONS. 

])('r  iMiuiul  more  duty  tliaii  the  corresponding  gauges  of  common  or  black 
slieet  iron  or  steel. 

180.  Sheets  or  plates  of  iron  or  steel,  or  ta^ijrers  iron  or  steel,  coated 
with  tin  or  lead,  or  with  a  mixture  of  whieli  these  metals,  or  either  of 
tiu'iii,  is  a  comi»oiient  part,  by  the  (li])i)inj,'  or  any  other  proce.ss,  and  com- 
menialiy  known  as  tin  plates,  terne  plates,  and  taggers  tin,  1.2  cents 
per  pound. 

137.  ♦  *  *  on  Jill  strips,  plates,  or  sheets  of  iron  or  steel  of  what- 
ever shape,  other  than  the  polished,  planislKnl,  or  glanced  sheet  iron  or 
sheet  steel  hereinbefore  provided  for,  which  are  cold  hammered,  blued, 
brightened,  tempered,  or  polished  by  any  process  to  such  i)erfected  sur- 
face tinish  or  polish  better  than  the  grade  of  cold  rolled,  smoothed  only, 
hereinbefore  provitled  for,  there  shall  be  paid  four-tenths  of  1  cent  per 
pound  in  addition  to  the  rates  provided  in  this  section  upon  plates, 
str:i)s,  or  sheets  of  iron  or  steel  of  common  or  black  tinish  of  correspond- 
ing gauge  or  value;     *     *     *. 

194.  Zinc  *  *  *  in  sheets  coated  or  plated  with  nickel  or  other 
,  metal,  or  solutions,  IJ  cents  per  pound ;     *     *     ♦. 

132.  All  iron  or  steel  sheets  or  plates,  and  all  hoop,  band,  or  scroll 
iron  or  steel,  excepting  what  are  known  commercially  as  tin  plates, 
terne  plates,  and  taggers  tin,  and  hereinafter  provided  for,  when  gal- 
vanized or  coated  with  zinc,  spelter,  or  other  metals,  or  any  alloy  of 
those  metals,  shall  pay  two-tenths  of  1  cent  per  pound  more  iluty  than 
if  the  same  was  not  so  galvanized  or  coated. 

133.  Sheets  of  iron  or  steel,  polished,  planished,  or  glanced,  by  what- 
ever name  designated,  2  cents  per  pound  :  Pruvided,  That  plates  or  sheets 
of  iron  or  steel,  by  whatever  name  designated,  other  than  the  polished, 
planished,  or  glanced  herein  provided  for,  which  have  been  pickled  or 
cleaned  by  acid,  or  by  any  other  material  or  process,  or  which  are  cold 
rolled,  smoothed  only,  not  polished,  shall  pay  two-tenths  of  1  cent  per 
pound  more  duty  than  the  corresponding  gauges  of  common  or  black 
sheet  iron  or  steel. 

134.  Sheets  or  plates  of  iron  or  steel,  or  taggers  iron  or  steel,  coated 
with  tin  or  lead,  or  with  a  mixture  of  wiiich  these  metals,  or  either  of 
them,  is  a  component  part,  by  the  dipping  or  any  other  process,  and 
commercially  known  as  tin  plates,  terne  plates,  and  taggers  tin,  1^  cents 
per  pound. 

141.  *  *  *  and  on  all  strips,  plates,  or  sheets  of  iron  or  steel  of 
whatever  shape,  other  than  the  polished,  planished,  or  glanced  sheet-iron 
or  sheet-steel  hereinbefore  provided  for,  which  are  cold  rolled,  cold  ham- 
mered, blued,  brightened,  tempered,  or  polished  by  any  process  to  such 
perfected  surface  finish  or  polish  better  than  the  grade  of  cold  rolled, 
smoothed  only,  hereinbefore  provided  for,  there  shall  be  paid  1  cent  per 
pound  in  addition  to  the  rates  provided  in  this  Act  upon  plates,  strips, 
or  sheets  of  iron  or  steel  of  common  or  black  finish ;     *     *     *. 

119.  All  iron  or  steel  sheets  or  plates,  and  all  hoop,  band  or  scroll 
iron  or  steel,  excepting  what  are  known  commercially  as  tin  plates, 
terne  plates,  and  taggers  tin,  and  hereinafter  provided  for,  when  gal- 
vanized or  coated  with  zinc  or  spelter,  or  other  metals,  or  any  alloy  of 
those  metals,  shall  pay  one-fourth  of  1  cent  per  pound  more  duty  than 
the  rates  imposed  by  the  preceding  i)aragraph  ui)on  the  corresponding 
gauges  or  forms  of  common  or  black  sheet  or  taggers  iron  or  steel. 

120.  Sheet  iron  or  sheet  steel,  polished,  planished,  or  glanced,  by 
whatever  name  designated.  If  cents  per  pound :  Provided,  That  plate 
or  sheet  or  taggers  iron  or  steel,  by  whatever  name  designated,  other 
than  the  polished,  planished,  or  glanced  herein  provided  for,  which 
has  been  pickled  or  cleaned  by  acid,  or  by  any  other  material  or  process, 
or  which  is  cold-rolled,  smoothed  only,  not  polished,  shall  pay  one-eighth 
of  1  cent  per  pound  more  duty  than  the  corresponding  gauges  of  common 
or  black  sheet  or  taggers  iron  or  steel. 

121.  Sheets  or  plates  of  iron  or  steel,  or  taggers  iron  or  steel,  coated 
with  tin  or  lead,  or  with  a  mixture  of  which  these  metals,  or  either  of 
them,  is  a  component  part,  by  the  dipping  or  any  other  proce.ss,  and 
commercially  known  as  tin  plates,  terne  plates,  and  taggers  tin,  Ij  cents 
per  pound :  Provided,  That  the  reduction  of  duty  herein  provided  for 
shall  take  effect  on  and  after  October  first,  eighteen  hundred  and  ninety- 
four.    ♦    *    * 


1897 


1894  < 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  199 

143.  All  iron  or  steel  sheets  or  plates,  and  all  hoop,  band,  or  scroll 
iron  or  steel,  excepting  what  are  known  commercially  as  tin  plates, 
terne  plates,  and  taggers  tin,  and  hereinafter  provided  for,  when  gal- 
vanized or  coated  with  zinc  or  spelter,  or  other  metals,  or  any  alloy  of 
those  metals,  shall  pay  three-fourths  of  1  cent  per  pound  more  duty 
than  the  rates  imposed  by  the  preceding  paragraph  upon  the  correspond- 
ing gauges,  or  forms,  of  common  or  black  sheet  or  taggers  iron  or 
steel ;  *  *  *  and  on  and  after  July  first,  eighteen  hundred  and 
ninety-one,  all  iron  or  steel  sheets,  or  plates,  or  taggers  iron  coated 
with  tin  or  lead  or  with  a  mixture  of  which  these  metals  or  either  of 
them  is  a  component  part,  by  the  dipping  or  any  other  process,  and 
commercially  known  as  tin  plates,  terne  plates,  and  taggers  tin,  shall  pay 
2.2  cents  per  pound :  Provided,  That  on  and  after  July  first,  eighteen 
hundred  and  ninety-one,  manufactures  of  which  tin,  tin  plates,  terne 
plates,  taggers  tin,  or  either  of  them,  are  component  materials  of  chief 
value,  and  all  articles,  vessels  or  wares  manufactured,  stamped  or 
drawn  from  sheet  iron  or  sheet  steel,  such  material  being  the  component 
of  chief  value,  and  coated  wholly  or  in  part  with  tin  or  lead  or  a  mix- 
ture of  which  these  metals  or  either  of  them  is  a  component  part,  shall 
pay  a  duty  of  55  per  centum  ad  valorem :  Provided  further,  That  on 
and  after  October  first,  eighteen  hundred  and  ninety-seven,  tin  plates 
and  terne  plates  lighter  in  weight  than  sixty-three  pounds  per  hundred 
square  feet  shall  be  admitted  free  of  duty,  unless  it  shall  be  made  to 
appear  to  the  satisfaction  of  the  President  (who  shall  thereupon  by 
proclamation  make  known  the  fact)  that  the  aggregate  quantity  of  such 
plates  lighter  than  sixty-three  pounds  per  hundred  square  feet  pro- 
duced in  the  United  States  during  either  of  the  six  years  next  preceding 
June  thirtieth,  eighteen  hundred  and  ninety-seven,  has  equaled  one- 
third  the  amount  of  such  plates  imported  and  entered  for  consumption 
during  any  fiscal  year  after  the  passage  of  this  act,  and  prior  to  said 
October  first,  eighteen  hundred  and  ninety-seven :  Provided,  That  the 
amount  of  such  plates  manufactured  into  articles  exported,  and  upon 
which  a  drawback  shall  be  paid,  shall  not  be  included  in  ascertaining 
the  amount  of  such  importations :  And  provided  further.  That  the 
amount  or  weight  of  sheet  iron  or  sheet  steel  manufactured  in  the 
United  States  and  applied  or  wrought  in  the  manufacture  of  articles 
or  wares  tinned  or  terne-plated  in  the  United  States,  with  weight 
allowance  as  sold  to  manufacturers  or  others,  shall  be  considered  as 
tin  and  terne  plates  produced  in  the  United  States  within  the  meaning 
of  this  act. 

144.  Sheet-iron  or  sheet-steel,  polished,  planished,  or  glanced,  by  what- 
ever name  designated,  2\  cents  per  pound :  Provided,  That  plate  or  sheet 
or  taggers  iron  or  steel,  by  whatever  name  designated,  other  than  the 
polished,  planished,  or  glanced  herein  provided  for,  which  has  been 
pickled  or  cleaned  by  acid,  or  by  any  other  material  or  process,  or 
which  is  cold-rolled,  smoothed  only,  not  polished,  shall  pa.y  one-quarter 
of  1  cent  per  pound  more  duty  than  the  corresponding  gauges  of  common 
or  black  sheet  or  taggers  iron  or  steel. 

145.  Sheets  or  plates  of  iron  or  steel,  or  taggers  iron  or  steel,  coated 
with  tin  or  lead,  or  with  a  mixture  of  which  these  metals,  or  either  of 
them,  is  a  component  part,  by  the  dipping  or  any  other  process,  and 
commercially  known  as  tin  plates,  terne  plates,  and  taggers  tin,  1  cent 
per  pound  until  July  first,  eighteen  hundred  and  nuiety-one. 

152.  *  *  *  and  on  all  strips,  plates,  or  sheets  of  iron  or  steel  of 
whatever  shape,  other  than  the  polished,  planished,  or  glanced  sheet- 
iron  or  sheet-steel  hereinbefore  provided  for,  which  are  cold  rolled,  cold 
hammered,  blued,  brightened,  tempered,  or  polished  by  any  process  to 
such  perfected  surface  finish,  or  polish  better  than  the  grade  of  cold 
rolled,  smooth  only,  hereinbefore  provided  for,  there  shall  be  paid  li 
cents  per  pound  in  addition  to  the  rates  provided  in  this  act  upon  plates, 
^strips,  or  sheets  of  iron  or  steel  of  common  or  black  finish;    •    *    *, 


200  DIGEST   OF   CUSTOMS   DECISIONS. 

151.  ♦  *  *  .i/)(/  iiroridcd,  That  on  nil  such  iron  :ind  steel  sheets  or 
plates  aforesaid,  excei'tinj;  on  what  are  known  connnerciall-.v  as  tin 
plates,  terne  plates,  and  taggers  tin,  and  hereafter  i)rovided  for,  when 
galvanized  or  coated  with  zinc  or  spelter,  or  other  metal,  or  any  alloy 
of  tliDsc  niclals,  lliree-fourtiis  of  1  cent  per  pomul  additimial. 

152.  rolishcd,  planished,  or  glanced  sheet  iron  or  sheet  steel,  by  what- 
ever name  designated,  2*  cents  per  pound:  Provided,  That  plate  or  sheet 
or  taggers  iron,  by  whatever  name  designated,  other  than  the  polished, 
planished,  or  glanced  herein  provided  for,  which  has  been  pickled  or 
cleaned  by  acid,  or  by  any  other  material  or  process,  and  which  is  cold 

1883     rolled,  shall  pay  one-tiuarter  cent  per  pound  more  duty  than  the  corre- 
sponding gauges  of  common  or  black  sheet  or  taggers  iron. 

153.  Iron  or  steel  sheets,  or  plates,  or  taggers  iron,  coated  with  tin  or 
lead,  or  with  a  mixture  of  whicli  these  metals  is  a  component  part,  by 
tlie  dipping  or  any  other  process,  and  commercially  known  as  tin  plates, 
terne  plates,  and  taggers  tin,  1  cent  per  pound ;     *     *     *. 

177.  *  *  *  rrovidcd,  That  on  all  iron  or  steel  *  ♦  ♦  strips,  or 
steel  sheets,  of  whatever  shape,  *  ♦  ♦  eold  rolled,  cold  hanmiered, 
or  polished  in  any  way  in  addition  to  the  ordinary  process  of  hot  rolled 
or  hannnering,  there  shall  be  paid  one-fourth  cent  per  pound,  in  addition 
to  the  rates  provided  in  this  Act ;     *     *     *. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Nickel-Plated  Steel  Strips  in  Coils. — When  these  steel  strips  were  plated 
with  nickel,  they  became  .something  more  than  steel  strips,  and  not  being 
specifically  enumerated  in  their  advanced  condition  they  fall  properly  within 
the  general  provisions  of  paragraph  199.  Victor  v.  U.  S.  (128  Fed.,  472)  ; 
Eckstein  v.  U.  S.  ri40  Fed.,  94).— Hirsch  &  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  33365;  (G.  A.  Ab.  30438)  T.  D.  32026  afhrmed. 

Coated  Iron  Sheets. — The  merchandise  consists  of  iron  sheets  which  have 
been  enameled  or  lacquered  with  a  shiny  black  coating,  and  similar  sheets 
decorated  on  one  side  with  an  enamel  or  coating,  either  painted  on,  stamped,  or 
embossed,  and  showing  a  mottled  design  in  blue  and  white.  A  third  class 
of  merchandise  is  here  involved  consisting  of  strips  of  steel  coated  on  one 
or  both  sides  with  nickel.  The  iron  sheets  measure  21  by  30  inches,  and  the 
strips  are  1  inch  in  width  and  200  feet  in  length. 

Duty  was  assessed  under  paragraph  199.  The  collector's  assessments  are 
affirmed.— Ab.  30438  (T.  D.  32926)  ;  affirmed  by  T.  D.  33365  (Ct.  Cust.  Appls.). 

Polished  Steel  Strips,  Cold  Rolled,  Smoothed  Only. — On  the  record  in 
these  cases  we  find  that  the  goods  invoiced  as  cold-rolled  razor  steel  have  only 
such  surface 'polish  or  brightening  as  is  incidentally  acquired  in  the  process  of 
cold  rolling.  It  has  been  held  in  interpreting  a  provision  similar  to  that  liere 
in  question  (par.  141,  tariff  act  of  1897),  that  the  surface  finish  on  steel  which 
has  been  acquired  incidentally  in  the  process  of  cold  rolling  the  articles  to  the 
required  gauge  is  not  the  "  perfected  surface  finish  or  polish  "  that  subjects  the 
steel  in  strips,  plates,  or  sheets  possessing  it  to  the  additional  per  pound  duty 
imposed  for  polishing  or  brightening.  U.  S.  v.  Crucible  Steel  Co.  (154  Fed., 
1005 ;  T.  D.  28106,  affirming  147  Fed.,  537 ;  T.  D.  27446). 

We  hold  in  these  cases  that  the  cold-rolled  razor  steel  is  not  advanced  beyond 
the  condition  of  cold  rolled,  smoothed  only,  and  that  it  is  not  subject  to  the 
additional  duty  for  polishing  as  herein  assessed. — Ab.  31814  (T.  D.  33304). 

Zinc  Sheets  Coated  With  Paint  dutiable  under  paragraph  199. — Dept. 
Order  (T.  D.  30311). 

Sheets  of  Zinc  Enameled. — The  importation  consisted  of  sheets  of  zinc  on 
which  several  coats  of  enamel  had  been  applied,  one  coat  at  a  time,  and  after 
each  application,  baked  in  an  oven.  The  processes  involved,  besides,  the  use 
of  a  power  press  in  printing  various  colors  on  sundry  of  the  zinc  sheets,  while 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  201 

all  were  varnished,  embossed,  and  made  true  to  edges,  the  completed  article 
having  the  appearance  of  artificial  tile:  Held,  the  importation  is  not  to  bo 
classified  as  zinc  in  sheets  coated  or  plated  with  nickel  or  other  metal  or  solu- 
tions, but  as  zinc  partly  or  wholly  manufactured,  and  they  are  dutiable  under 
paragraph  199.  Lunham  v.  U.  S.  (T.  D.  31569)  ;  Langerman  &  Petty  v.  U.  S. 
(75  Fed.  Rep.,  1),  and  Dejonge  v.  Magone  (153  U.  S.,  562)  distinguished. — 
Stengel  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31663;  (G.  A.  7145)  T.  D.  31164 
affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Nickel  and  Iron  or  Steel  Sheets. — A  thin  plate  of  iron  or  steel,  common 
or  black,  three-eighths  of  an  inch  thick,  on  which  a  thin  sheet  of  nickel  or 
copper  of  the  same  dimensions  has  been  laid  and  then  subjected  to  a  process 
of  hot  rolling  to  weld  the  metals  together  is  not  to  be  classified  as  a  sheet 
of  iron  or  steel ;  and  since  in  thickness  it  exceeds  No.  10  wire  gauge  it  was  not 
dutiable  under  either  paragraph  126  or  paragraph  131,  but  under  paragraph 
193  as  "manufactures  of  metal." — Boker  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
31678;  T.  D.  30841  (C.  C.)  and  (G.  A.  6613)  T.  D.  28230  affirmed. 

Polished  Steel— Steel,  Cold  Rolled,  Smoothed  Only.— Cold-rolled  steel 
strips,  the  only  polish  or  brightening  on  the  surface  of  which  is  that  incident- 
ally acquired  in  the  process  of  cold  rolling,  are  not  subject  to  the  additional 
duty  provided  in  paragraph  141  on  such  strips  when  "  cold  rolled,  brightened,  or 
polished  by  any  process  to  such  perfected  surface  finish  or  polish  better  than 
the  grade  of  cold  rolled,  smoothed  only." — U.  S.  v.  Crucible  Steel  Co.  (C.  C.  A.), 
T.  D.  28106;  T.  D.  27446  (C.  C.)  and  (G.  A.  6213)  T.  D.  26870  affirmed. 

Steel  Strips. — The  decision  in  this  case  follows  that  in  U.  S,  v.  Crucible 
Steel  Co.,  T.  D.  26157,  infra.— U.  S.  v.  Wilckes  (C.  C.  A.),  T.  D.  26158;  T.  D. 
25368  (C.  C.)  affirmed  and  (G.  A.  5347)  T.  D.  24460  reversed. 

In  construing  the  provision  in  paragraph  141,  relative  to  strip  steel,  "  cold 
rolled,  cold  hammered,  blued,  brightened,  tempered,  or  polished  by  any  process 
to  such  perfected  surface  finish  or  polish  better  than  the  grade  of  cold  rolled, 
smoothed  only,"  Held  that  this  paragraph  does  not  require  that  the  "  better  " 
surface  finish  or  polish  must  be  produced  by  some  process  other  than  cold 
rolling.  Held  also  that  this  provision  does  not  include  certain  strip  steel  not 
subjected  to  any  other  treatment  than  passage  several  times  through  cold  rolls, 
together  with  the  pickling,  lime  bath,  and  annealing,  incident  to  the  cold-rolling 
process,  there  being  no  proof  that  the  expression  "  cold  rolled,  smoothed  only," 
has  any  general,  well- recognized  commercial  meaning  that  would  exclude  such 
strips,  and  the  practice  under  former  legislation  having  been  not  to  apply  a 
similar  provision  to  like  merchandise. — U.  S.  v.  Crucible  Steel  Co.  (C.  C.  A.), 
T.  D.  26157;  T.  D.  25367  (C.  C.)  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Nickel-Plated  Zinc. — Zinc  in  sheets  plated  with  nickel,  called  nickel-plated 
zinc,  is  dutiable  as  plated  zinc  ware  and  not  as  zinc  in  sheets  nor  as  manufac- 
tures of  zinc— T.  D.  10387  (G.  A.  78). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Terne  Tin  is  strips  formed  by  turning  over  the  edges  of  short  plates  of  the 
article  and  locking  them  together  and  rolling  down  the  edges  thus  joined  and 
coating  them  in  the  process  with  the  same  metal  as  all  other  terne  plates,  is 


202  DIGEST   OF   CUSTOMS   DECISIONS. 

(Intiahle  at  25  per  ooiit  aiul  not  under  section  13  as  a  manufacture  or  article 
not  otherwise  provided  for. — Bruce  v.  Murphy,  10  Blatchf.,  29;  4  Fed.  Cas.,  468. 

Tin  in  Plates  or  Sheets. — Tin  in  plates  or  sheets  is  dutiable  at  15  per  cent 
and  not  under  U.  S.  1503  as  metals  not  herein  otherwise  provided  for. — May  v. 
Simmons,  4  Fed.  Rep.,  499. 

Tin  plate.s  and  terne  tin  imported  subsequently  to  the  enactment  of  the 
Kevised  Statutes  were  subject  to  the  combined  operation  of  sections  2503  and 
2504,  thus  being  dutiable  at  90  per  cent  of  15  per  cent. — Arthur  v.  Dodge, 
101  U.  S.,  34. 

110.  Steel  bai's,  and  tapered  or  beveled  bars;  mill  shafting;  pressed, 
sheared,  or  stamped  shapes,  not  advanced  in  value  or  condition  by  any 
process  or  operation  subsequent  to  the  process  of  stamping ;  hammer 
molds  or  swaged  steel ;  gun-barrel  molds  not  in  bars;  all  descriptions  and 
shapes  of  dry  sand,  loam,  or  iron  molded  steel  castings,  sheets,  and 
plates;  all  the  foregoing,  if  made  by  the  Bessemer,  Siemens-Martin, 
open-heartli,  or  similar  processes,  not  containing  alloys,  such  as  nickel, 
cobalt,  vanadium,  chromium,  tungsten  or  wolfram,  molybdenum,  titanium, 
iridium,  uranium,  tantalum,  boron,  and  similar  alloys,  8  per  centum  ad 
valorem ;  steel  ingots,  cogged  ingots,  blooms  and  slabs,  die  blocks  or 
blanks ;  billets  and  bars  and  tapered  or  beveled  bars ;  pressed,  sheared, 
1913  ^'^  stamped  shapes  not  advanced  in  value  or  condition  by  any  process  or 
operation  subsequent  to  the  process  of  stamping;  hanuner  molds  or 
swaged  steel ;  gun-barrel  molds  not  in  bars ;  alloys  used  as  substitutes 
for  steel  in  the  manufacture  of  tools ;  all  descriptions  and  shapes  of  dry 
sand,  loam,  or  iron  molded  castings,  sheets,  and  plates;  rolled  wire  rods 
in  coils  or  bars  not  smaller  than  twenty  one-hundredtlis  of  one  inch  in 
diameter,  and  steel  not  specially  provided  for  in  this  section,  all  the 
foregoing  when  made  by  the  crucible,  electric,  or  cementation  process, 
either  with  or  without  alloys,  and  finished  by  rolling,  hammering,  or 
otherwise,  and  all  steels  by  whatever  process  made,  containing  alloys 
such  as  nickel,  cobalt,  vanadium,  chromium,  tungsten,  wolfram,  molyb- 
denum, titanium,  iridium,  uranium,  tantalum,  boron,  and  similar  alloys, 
15  per  centum  ad  valorem. 

131.  Steel  ingots,  cogged  ingots,  blooms,  and  slabs,  by  whatever  process 
made;  die  blocks  or  blanks;  billets  and  bars  and  tapered  or  beveled  bars; 
mill  shafting;  pressed,  sheared,  or  stamped  shapes,  not  advanced  in 
value  or  condition  by  any  process  or  operation  subsequent  to  the  process 
of  stamping;  hammer  molds  or  swaged  steel;  gun-barrel  molds  not  in 
bars;  alloys  used  as  substitutes  for  steel  in  the  manufacture  of  tools;  all 
descriptions  and  shapes  of  dry  sand,  loam,  or  iron-molded  steel  castings ; 
sheets  and  plates  and  steel  not  specifically  proviiled  for  in  this  section, 
all  of  the  above  valued  at  three-fourths  of  1  cent  per  pound  or  less, 
seven-fortieths  of  1  cent  per  pound  ;  valued  above  three-fourths  of  1  cent 
and  not  above  1.3  cents  per  pound,  three-tenths  of  1  cent  per  pound ; 
valued  above  1.3  cents  and  not  above  1.8  cents  per  pound,  five-tenths  of 
1909  1  cent  per  pound  ;  valued  above  1.8  cents  and  not  above  2.2  cents  per 
pound,  six-tenths  of  1  cent  per  pound;  valued  above  2.2  cents  and  not 
above  3  cents  per  pound,  eight-tenths  of  1  cent  per  pound  ;  valued  above 
3  cents  i)er  i)ound  and  not  above  4  cents  per  pound,  1.1  cents  per  pound; 
valued  above  4  cents  and  not  above  7  cents  per  pound,  1.2  cents  per 
pound  ;  valued  above  7  cents  and  not  above  10  cents  per  pound,  1.9  cents 
per  pound  ;  valued  above  10  cents  and  not  above  13  cents  per  pound,  2.3 
cents  per  pound ;  valued  above  13  cents  and  not  above  16  cents  per  pound, 
2.7  cents  i)er  pound ;  valued  above  16  cents  and  not  above  24  cents  per 
pound,  4.6  cents  per  pound ;  valued  above  24  cents  and  not  above  32  cents 
per  pound,  6  cents  per  pound;  valued  above  32  cents  and  not  above  40 
cents  per  pound,  7  cents  per  pound ;  valued  above  40  cents  per  pound 
20  per  centum  ad  valorem. 


1897 


SCHEDULE    C — METALS   AND   MANUFACTURES   OF.  203 

135.  Steel  ingots,  cogged  ingots,  blooms,  and  slabs,  by  whatever  process 
made;  die  blocks  or  blanks;  billets  and  bars  and  tapered  or  beveled  bars; 
mill  shafting;  pressed,  sheared,  or  stamped  shapes;  *  *  *  hammer 
n)ol(ls  or  swaged  steel;  gun-barrel  molds  not  in  bars;  alloys  used  as  sub- 
stitutes for  steel  in  the  manufacture  of  tools;  all  descriptions  and  shapes 
of  dry  sand,  loam,  or  iron-molded  steel  castings ;  sheets  and  plates  and 
steel  in  all  forms  and  shapes  not  specially  provided  for  in  this  Act,  all 
of  the  above  valued  at  1  cent  per  pound  or  less,  three-tenths  of  1  cent 
per  pound  ;  valued  above  1  cent  and  not  above  1.1  cents  per  pound,  four- 
tenths  of  1  cent  per  pound  ;  valued  above  1.4  cents  and  not  above  1.8 
cents  per  jwund,  six-tenths  of  1  cent  per  pound ;  valued  above  1.8  cents 
and  not  above  2.2  cents  per  pound,  seven-tenths  of  1  cent  per  pound ; 
valued  above  2.2  cents  and  not  above  3  cents  per  pound,  nine-tenths  of 
1  cent  per  pound  ;  valued  above  3  cents  per  pound  and  not  above  4  cents 
per  pound,  1.2  cents  per  pound ;  valued  above  4  cents  and  not  above  7 
cents  per  pound,  1.3  cents  per  pound  ;  valued  above  7  cents  and  not  above 
10  cents  per  pound,  2  cents  per  pound  ;  valued  above  10  cents  and  not 
above  13  cents  per  pound,  2.4  cents  per  pound  ;  valued  above  13  cents  and 
not  above  16  cents  per  pound,  2.8  cents  per  pound ;  valued  above  16  cent:i 
per  pound,  4.7  cents  per  pound, 

122.  Steel  ingots,  cogged  ingots,  blooms,  and  slabs,  by  whatever  process 
made ;  die  blocks  or  blanks ;  billets  and  bars  and  tapered  or  beveled  bars ; 
steamer,  crank,  and  other  shafts ;  shafting ;  wrist  or  crank  pins ;  connect- 
ing rods  and  piston  rods ;  pressed,  sheared,  or  stamped  shapes ;  *  *  * 
hammer  molds  or  ^waged  steel;  gun-barrel  molds  not  in  bars;  alloys 
used  as  substitutes  for  steel  in  the  manufacture  of  tools ;  all  descriptions 
and  shapes  of  dry  sand,  loam,  or  iron-molded  steel  castings ;  sheets  and 
plates  not  specially  provided  for  in  this  Act ;  and  steel  in  all  forms  and 
shapes  not  specially  provided  for  in  this  Act,  all  of  the  above  valued  at 
1  cent  per  pound  or  less,  three-tenths  of  1  cent  per  pound ;  valued  above 
1  cent  and  not  above  1.4  cents  per  pound,  four-tenths  of  1  cent  per  pound ; 
valued  above  1.4  cents  and  not  above  1.8  cents  per  pound,  six-tenths  of 
1  cent  per  pound ;  valued  above  1.8  cents  and  not  above  2.2  cents  per 
pound,  seven-tenths  of  1  cent  per  pound ;  valued  above  2.2  cents  and  not 
above  3  cents  per  pound,  nine-tenths  of  1  cent  per  pound ;  valued  above 
3  cents  per  pound  and  not  above  4  cents  per  pound,  1.2  cents  per  pound ; 
valued  above  4  cents  and  not  above  7  cents  per  pound,  1.3  cents  per 
pound ;  valued  above  7  cents  and  not  above  10  cents  per  pound,  1.9  cents 
per  pound ;  valued  above  10  cents  and  not  above  13  cents  per  pound,  2.4 
cents  per  pound ;  valued  above  13  cents  and  not  above  16  cents  per 
pound,  2.8  cents  per  pound ;  valued  above  16  cents  per  pound,  4.7  cents 
per  pound. 

146.  Steel  ingots,  cogged  ingots,  blooms,  and  slabs,  by  whatever  process 
made ;  die  blocks  or  blanks ;  billets  and  bars  and  tapered  or  beveled  bars ; 
steamer,  crank,  and  other  shafts;  shafting;  wrist  or  crank  pins;  connect- 
ing rods  and  piston  rods ;  pressed,  sheared,  or  stamped  shapes ;  *  *  * 
hammer  molds  or  swaged  steel ;  gun-barrel  molds  not  in  bars ;  alloys 
used  as  substitutes  for  steel  tools;  all  descriptions  and  shapes  of  dry  sand, 
loam,  or  iron-molded  steel  castings ;  sheets  and  plates  not  specially  pro- 
vided for  in  this  Act ;  and  steel  in  all  forms  and  shapes  not  specially 
provided  for  in  this  Act ;  all  of  the  above  valued  at  1  cent  per  pound  or 
less,  four-tenths  of  1  cent  per  pound ;  valued  above  1  cent  and  not  above 
1890  1.4  cents  per  pound,  five-tenths  of  1  cent  per  pound ;  valued  above  1.4 
cents  and  not  above  1.8  cents  per  pound,  eighth-tenths  of  1  cent  per 
pound ;  valued  above  1.8  cents  and  not  above  2.2  cents  per  pound,  nine- 
tenths  of  1  cent  per  pound ;  valued  above  2.2  cents  and  not  above  3  cents 
per  pound,  1.2  cents  per  pound ;  valued  above  3  cents  and  not  above  4 
cents  per  pound,  1.6  cents  per  pound ;  valued  above  4  cents  and  not  above 
7  cents  per  pound,  2  cents  per  pound ;  valued  above  7  cents  and  not 
above  10  cents  per  pound,  2.8  cents  per  pound ;  valued  above  10  cents  and 
not  above  13  cents  per  pound,  3J  cents  per  pound ;  valued  above  13  cents 
and  not  above  16  cents  per  pound,  4.2  cents  per  pound;  valued  above  16 
cents  per  pound,  7  cents  per  pound. 


1894 


204  DIGEST   OF   CUSTOMS  DECISIONS. 

177.  Stepl  iiifjots,  cogged  ingots,  blooms,  and  slabs,  by  whatever  process 
made;  die  l)l(»cks  or  blanks;  billets  and  bars  and  tapered  or  beveled 
bars;  bands,  hoops,  strips,  and  sheets  of  all  Kt^uges  and  widths;  plates 
(if  all  tbickiii'sses  and  widths;  steamer,  crank,  and  other  shafts;  wrist 
or  crank  pins;  eonnrcting  rods  and  piston  rods;  pressetl,  sheared,  or 
stainjied  shapes,  or  blanks  of  sheet  or  plate  steel,  or  combination  of 
steel  and  iron,  imnched  or  not  punched;  hammer  molds  or  swaged  steel; 
gun  molds,  not  in  bars ;  alloys  used  as  substitutes  for  steel  tools ;  all 
1883  (  descriptions  and  shapes  of  dry  sand,  loam,  or  iron-molded  steel  cast- 
ings, all  of  the  above  classes  of  steel  not  otherwise  specially  provided 
for  in  this  Act,  valued  at  4  cents  a  pound  or  less,  45  per  centum  ad 
valorem;  above  4  cents  a  pound  and  not  above  7  cents  per  pound, .2  cents 
per  pound  ;  valued  above  7  cents  and  not  above  10  cents  per  pound,  2i 
cents  per  pound ;  valued  at  above  10  cents  per  pound,  3i  cents  per 
pound :  *      *     *. 

183.  Steel,  not  specially  enumerated  or  provided  for  in  this  Act,  45 
,  per  centum  ad  valorem :  *     *     *. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Bars,  Bands  or  Strips,  and  IMates  of  Steel. — Lines  of  demarcation  between 
bars,  bands  or  strips,  and  plates  of  steel  defined. — Dept.  Order  (T.  D.  34694). 

Crucible  Band-Saw  Steel. — Crucible  band-saw  steel  in  long  lengths,  classi- 
fied as  steel  not  specially  provided  for  under  paragraph  110,  was  claimed 
dutiable  as  saw  plates  (par.  105).  Protest  overruled. — Ab.  35993  (T.  D. 
34604). 

Sheet  Steel  Made  by  the  Open-Hearth  Process. — Sheet  steel  made  by  the 
open-hearth  process,  containing  0.55  per  cent  manganese  and  0.20  per  cent 
silicon,  which  were  added  in  the  course  of  manufacture,  is  nevertheless  dutiable 
at  8  per  cent  ad  valorem  under  the  specific  provision  for  steel  made  by  the 
open-hearth  process  in  paragraph  110.  Manganese  and  silicon,  added  in  quan- 
tities absolutely  essential  to  the  production  of  Bessemer  and  open-hearth  steels, 
can  not  be  considered  alloys  within  the  meaning  of  said  paragraph  without  ren- 
dering nugatory  and  incapable  of  application  the  entire  provision  thei'ein  for 
such  steels.— T.  D.  35297  (G.  A.  7708). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bars  of  Sleeper  Steel. — Bars  of  steel  in  long  lengths  to  be  used  in  the 
manufacture  of  sleepers,  which  were  classified  as  manufactures  of  metal,  under 
paragraph  199,  were  claimed  to  be  dutiable  as  *'  steel  "  (par.  131).  Protest  sus- 
tained.—Ab.  28468  (T.  D.  325»7). 

Die  Blocks. — Ingot  molds  and  iron  die  blocks  were  claimed  to  be  dutiable 
under  paragraph  131  as  steel  ingots  and  die  blocks,  rather  than  as  manufac- 
tures of  metal   (par.  199).     Protest  overruled.— Ab.  25557  (T.  D.  31589). 

Ingots  Made  From  Scrap  Steel.— Ingots  made  from  scrap  steel,  which  were 
classified  as  steel  ingots  under  paragraph  131,  were  claimed  to  be  dutiable 
as  scrap  steel  (par.  118).     Protest  overruled. — Ab.  28146  (T.  D.  32396). 

Knife  Steel. — The  articles  here  are  steel  cut  to  particular  shapes  and  are 
to  be  used  to  make  knives.  The  one  article  is  simply  a  length  of  straight  steel 
of  even  width  and  is  a  form  of  strip  steel  and  nothing  else,  while  the  other 
Is  stamped  out  of  steel  in  an  arc-shaped  form  and  may  be  well  said  to  be  a 
pressed,  sheared,  or  stamped  shape  of  steel. 

It  is  admitted  that  the  steel  is  polished  and  hardened  and  tempered.  As  to 
the  arc-shaped  steel  articles  the  claim  that  such  articles  are  dutiable  only  at 
the  rate  provided  in  paragraph  131  for  "  pressed,  sheared,  or  stamped  shapes  " 


SCHEDULE   C METALS   AND   MANUFACTURES   OF.  205 

is,  we  hold,  well  founded.  The  other  steel  material  is  likewise  dutiable  under 
paragraph  131,  at  the  applicable  rate  according  to  value  per  pound,  but  is  sub- 
ject to  duty  at  not  less  than  35  per  cent  ad  valorem  under  paragraph  135,  as 
steel  in  strips,  and  being  hardened  and  tempered,  it  is  likewise  subject  to  the 
four-tenths  of  1  cent  per  pound  additional  as  provided  for  in  paragraph  137. 
Note  ruling  in  G.  A.  6472  (T.  D.  27684).— Ab.  28009  (T.  D.  32346). 

Pressed  Steel  Shapes.— These  articles  are  for  use  as  frames  of  automobiles. 
Paragraph  121  enumerates  as  dutiable  thereunder  articles  which  have  been 
subjected  to  the  more  common  processes  in  steel  working,  namely,  hammering, 
rolling,  or  casting.  Paragraph  131  provides  for  "  pressed,  sheared,  or  stamped 
shapes."  The  goods  here  are  admittedly  "  pressed."  Paragraph  131  ap- 
plies.—Kuyper  &  Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34253;  (G.  A.  Ab.  33645) 
T.  D.  33763  affirmed. 

Steel  Stampings  for  Millinery  Ornaments. — Steel  stampings  in  the  form 
of  strips  to  be  used  in  the  manufacture  of  steel-point  ornaments  for  millinery 
purposes,  classified  as  manufactures  of  steel  under  paragraph  199,  were  claimed 
to  be  dutiable  under  paragraph  131.  Protests  sustained  in  part.  Note  G.  A. 
6907  (T.  D.  29759).— Ab.  30908  (T.  D.  33055). 

Universal  Mill  Plates  in  ordinary  rectangular  form  are  either  plate  steel  or 
steel  plates  and  are  provided  for  either  under  paragraph  122  or  paragraph  131. 

The  provisions  of  paragraph  121  cover  only  articles  which  in  their  imported 
state  are  "  structural  forms."  G.  A.  5395  (T.  D.  24602)  cited  and  followed.— 
T.  D.  33017  (G.  A.  7410). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Corrugated  Galvanized-Iron  Sheets.— An  article  of  merchandise  is  dutiable 
in  the  condition  it  finds  itself  when  imported;  and  corrugated-iron  sheets  that 
have  been  galvanized  were  not  dutiable  under  paragraph  131,  but  were  dutiable 
under  paragraph  193,  though  not  subject  to  the  additional  duty  of  two-tenths 
of  1  cent  per  pound  under  paragraph  132.  Declining  to  follow  Meurer  Bros.  Co. 
(T.  D.  26152)  and  John  D.  Gliick  &  Son  (T.  D.  26866).— Moore  &  Co.  v.  U.  S. 
(Ct.  Cust.  Appls.),  T.  D.  31117;  T.  D.  28910  modified  and  affirmed. 

Engravers'  Plates— Monogram  Dies.— Polished  steel  plates  intended  to 
be  engraved  and  used  in  printing  engravings,  and  so-called  monogram  dies 
consisting  of  small  plates  on  which  monograms  are  to  be  engraved,  are  steel 
plates  within  the  meaning  of  paragraph  135.— U.  S.  v.  Sellers  (C.  C.  A.),  T.  D. 
29521;  T.  D.  28852  (C.  C.)  and  Ab.  16013  (T.  D.  38300)  affirmed. 

Forged  Steel  Bars. — The  provision  in  paragraph  135  for  steel  bars,  being 
without  words  of  limitation,  is  more  specific  than  the  provision  in  paragraph  127 
for  "  forgings  of  steel  not  specially  provided  for  in  this  act."  Forged  steel  bars, 
therefore,  are  dutiable  under  the  former  provision  according  to  the  value  per 
pound,  and  are  not  dutiable  as  forgings  under  paragraph  127. — T.  D.  27443 
(G.  A.  6388). 

Pressed  Steel  Shapes  Temporarily  Tinned.— Steel  hoods  or  bowls  for 
cream  separator  machinery,  which  were  classified  as  manufactures  of  metal 
under  paragraph  193,  were  claimed  to  be  dutiable  under  paragraph  135  relating 
to  pressed  shapes,  etc.     Protest  sustained. — Ab.  19873  (T.  D.  29330). 

Railway  Frog. — A  railway  frog  cast  in  a  solid  piece  was  held  dutiable  as  a 
steel  casting  under  paragraph  135,  as  claimed  by  the  importers.— Ab.  22222 
(T.  D.  30142). 

Sheared  Steel  Plates.— Plates  of  steel  sheared  at  a  slight  deviation  from 
one-sixtieth  of  an  inch  thick,  so  as  to  insulate  the  same  and  prevent  contact 


206  DIGEST   OF   CUSTOMS   DECISIONS. 

are  subject  to  classification  under  para^iaph  i;^5  relating  to  "sheared  shapes" 
and  "sheets  and  plates  and  steel  in  all  forms  and  shapes  not  specially  provided 
for,"  rather  than  under  paragraph  126  relating  to  "  boiler,  or  other  plate  iron 
or  steel,  sheared  or  unsheared."— U.  S.  v.  Vandegrift  (C.  C.  A.),  T.  D.  26924; 
T.  D.  26314  (C.  C.)  affirmed. 

Stamped  Steel  Shapes,  carefully  coated  with  a  preparation  of  flour  and  talc, 
one-sixtieth  of  an  inch  thick,  so  as  to  insulate  the  same  and  prevent  contact 
in  electrical  machines,  are  not  dutiable  as  "  stamped  shapes  "  under  the  pro- 
visions of  paragraph  135.  By  reason  of  the  process  of  insulating  the  plates 
(although  adding  but  5  or  10  per  cent  to  the  cost  of  the  articles),  their  charac- 
ter has  been  changed  into  completed  parts  of  electrical  machines,  thus  making 
them  manufactures  of  metal,  dutiable  under  paragraph  193.  Saltonstall  v. 
Wiebusch  (156  U.  S.,  601;  15  Sup.  Ct.  Rep.,  476)  followed.— T.  D.  24911  (G.  A. 
5541 ) . 

Steel  Floor  Plates. — Steel  plates  measuring  12  feet  by  59  inches  by  five- 
sixteenths  inch,  specially  adapted  for  use  in  the  construction  of  floors  for  boiler 
rooms,  are  dutiable  under  paragraph  135  as  steel  "  plates,"  rather  than  under 
paragraph  126  as  "plate  steel."— Hill  v.  Wood  (C.  C.  A.),  T.  D.  29160;  T.  D. 
28655  (C.  C.)  and  (G.  A.  5886)  T.  D.  25915  affirmed. 

Steel  Plates  for  engravers'  use,  with  a  polished  surface  and  beveled  edges, 
upon  which  duty  had  been  assessed  at  the  rate  of  45  per  cent  ad  valorem  under 
the  provisions  of  paragraph  193  as  articles  of  metal  not  specially  provided 
for,  were  found  to  be  dutiable  properly  under  the  provisions  of  paragraphs 
185  and  141  as  steel  plates  polished  to  a  perfected  surface  finish  or  polish 
better  than  the  grade  of  cold  rolled,  smoothed  only,  at  a  rate  proportioned  to 
the  value,  as  prescribed  in  the  former  paragraph,  plus  1  cent  per  pound  under 
the  latter.  The  protests,  apart  from  certain  obviously  inapplicable  claims,  set 
up  that  the  goods  are  dutiable  under  paragraph  135  only.  Held  that  the  pro- 
tests are  insufficient  in  that  they  do  not  .specify  the  correct  rate  of  duty  and  do 
not  cite  the  provisions  of  law  under  which  the  goods  are  dutiable.  U.  S.  v. 
Fleitmann  (137  Fed.  Rep.,  476;  T.  D.  26118)  ;  Boker  v.  U.  S.  (T.  D.  27192), 
affirming  140  Fed.  Rep.,  115  (T.  D.  26451)  ;  U.  S.  v.  Bayersdorfer  (126  Fed. 
Rep.,  732;  T.  D.  24923),  and  G.  A.  6360  (T.  D.  27328)  cited;  G.  A.  5613  (T.  D. 
25108  distinguished.— T.  D.  27684  (G.  A.  6472). 

Steel  Shapes. — No  conuuercial  designation  appearing,  a  variety  of  steel 
shapes  ready  to  be  enameled  and  converted  into  pitchers,  knobs,  handles, 
spouts,  etc.,  is  less  aptly  described  as  pressed,  sheared,  or  stamped  shapes,  or 
as  .steel  in  all  forms  and  shapes,  than  as  articles  or  wares  composed  of  steel, 
whether  wholly  or  partly  manufactured,  for  to  hold  otherwise  would  be  to  de- 
clare the  nearly  completed  articles  should  have  been  admitted  at  the  same 
rate  of  duty  with  the  original  flat  sheets  of  steel;  and  the  importations  were 
dutiable  as  assessed  under  paragraph  193. — Lunham  &  Moore  v.  U.  S. ;  Central 
Stamping  Co.  r.  V.  S.  ( Ct.  Cust.  Appls.),  T.  I).  31.569;  (G.  A.  Ab.  20951)  T.  D. 
29664  and  (G.  A.  Ab.  18520)  T.  D.  28889  affirmed. 

Teapots,  pitchers,  handles,  spouts,  etc.,  which  have  been  stamped  from  sheets 
of  steel  and  then  spun  into  shape  or  form  or  otherwise  manipulated  to  produce 
completed  articles  or  parts  thereof,  are  not  dutiable  as  "stamped  shapes" 
iinder  paragraph  135;  but,  by  reason  of  the  work  bestowed  on  such  articles 
subsequent  to  the  stamping,  they  have  been  changed  into  completed  articles  and 
parts,  dutiable  pr()perly  as  manufactures  of  metal  under  paragraph  193.  Salton- 
stall r.  Wiebusch  (156  U.  S.,  601);  Bromley  r.  U.  S.  (156  Fed.  Rep.,  958; 
T.  D.  28520)  ;  G.  A.  5541   (T.  D.  24911).— T.  D.  28760   (G.  A.  6719). 


SCHEDULE   C METALS   AND   MANUFACTURES   OF.  207 

Steel  Stampings,  consisting  of  soft  steel  in  strips  or  individual  pieces, 
which  have  been  stamped  and  pressed  out  of  sheets  of  steel  and  sheared  into 
desired  widths,  and  are  used  in  the  manufacture  of  steel-point  ornaments,  are 
dutiable  under  paragraph  135  as  "  pressed,  sheared,  or  stamped  shapes "  of 
steel.  U.  S.  V.  Veith  (T.  D.  29674),  affirming  G.  A.  6293  (T.  D.  27131),  fol- 
lowed.—T.  D.  29759  (G.  A.  6907). 

Steel  Strips. — Cold-rolled  thin  steel  strips  in  long  lengths,  imported  in  coils, 
and  an  inch  or  over  in  width,  are  dutiable  as  "  steel  in  all  forms  and  shapes, 
not  specially  provided  for,"  under  paragraphs  122  and  13.5,  tariff  acts  of  1894 
and  1897,  respectively.  The  term  "  sheet  steel  in  strips "  in  paragraphs  124 
and  137  does  not  include  cold-rolled  steel  of  this  description.  U.  S,  v.  Boker 
(T.  D.  28548,  affirming  154  Fed.  Rep.,  174;  T.  D.  28005)  followed;  G.  A.  5929 
(T.  D.  26063)  reversed.— T.  D.  28885  (G.  A.  6741). 

Under  the  tariff  act  of  1897,  providing  in  paragraph  135  for  "  steel  in  all 
forms  and  shape.^  not  specially  provided  for,"  and  in  paragraph  137  for  "  sheet 
steel  in  strips,"  steel  In  thin  strips  over  50  feet  long  and  varying  in  width  from 
half  an  inch  to  6  inches,  does  not  fall  within  the  latter  provision,  because  not 
sheet  steel  nor  stripped  from  sheet  steel,  but  is  dutiable  under  the  former  pro- 
vision.—U.  S.  V.  Boker  (C.  C.  A.),  T.  D.  28548;  T.  D.  28005  (C.  0.)  affirmed 
and  (G.  A.  5929)  T.  D.  26063  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Hollow  Steel  Billets  or  Ingots. — Steel  billets  or  ingots  tubular  in  form, 
about  5  feet  long  and  about  2  inches  in  outside  diameter,  and  about  one-eighth 
of  an  inch  in  thickness,  dutiable  as  steel  billets  and  not  as  tubes  nor  under 
paragraphs  126  or  127.— T.  D.  17264  (G.  A.  3526). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Steel  Billets. — Billets  of  metal  produced  from  iron  or  its  ores,  containing 
20  per  cent  of  carbon  and  small  percentages,  ranging  from  0.002  to  0.081,  of 
silicon,  manganese,  phosphorus,  and  sulphur  which  is  granular  in  structure, 
malleable,  and  which  at  any  stage  of  the  process  of  production  has  been  cast 
by  being  run  into  molds,  is  within  the  definition  of  steel  as  given  in  paragraph 
150  and  is  properly  classified  as  such.  In  this  case  hollow  steel  billets  were 
assessed  at  lA  cents  per  pound  under  this  paragraph.  The  importer  claimed 
that  the  merchandise  was  dutiable  under  section  4  at  10  per  cent,  and  if  not 
at  10  per  cent  at  20  per  cent  under  the  same  section;  (2)  that  if  not  dutiable 
under  section  4  it  comes  under  section  5  and  claims  (a)  that  it  resembles 
unwrought  metal  mentioned  in  paragraph  202,  and  (&)  that  if  it  does  not  most 
resemble  unwrought  metal  mentioned  in  paragraph  202  then  it  most  resembles, 
in  the  respects  named  and  referred  to  in  section  5,  the  article  referred  to  in  the 
last  clause  of  paragraph  136.  Gary  v.  Cockley,  65  Fed.  Rep.,  497 ;  T.  D. 
16823  (G.  A.  3342)  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Steel. — The  crop  ends  of  Bessemer  steel  rails  are  dutiable  as  steel  and  not  as 
metal  unwrought, —  Robertson  v.  Perkins,  129  U.  S.,  233. 

Steel  in  Slabs. — A  metal  imported  from  Sweden,  being  in  the  form  of  cakes 
or  slabs  from  24  to  30  inches  in  length  by  12  to  14  inches  in  width,  and  from 
an  inch  to  an  inch  and  a  half  thick,  with  the  upper  surface  nicked  into  rectan- 
gular or  oblique  angular  caramels,  about  an  inch  and  a  quarter  square,  invoiced 
as  "  remelting  steel  in  cakes,"  is  dutiable  under  this  paragraph  as  steel  in  slabs 


208  DIGEST   OF   CUSTOMS   DECISIONS. 

at  45  per  cent  and  not  as  iron  in  pigs,  nor  as  iron  in  slabs,  nor  as  unwrought 
raetal.— Farris  v.  Magone  (C.  C),  46  Fed.  Rep.,  845. 

1913  111.  Steel  wool  or  steel  shavings.  20  per  centum  ad  valorem. 

1909  132.  Steel  wool  or  steel  shavings,  40  per  centum  ad  valorem. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Steel  Wool. 

Articles  Made  F'rom  Wire.— The  provision  in  paragraph  137  for  "  articles 
manufactured  from  wire,"  is  not  limited  to  manufactured  articles  containing 
round  wire  in  its  integrity ;  and  steel  wool,  consisting  of  shavings  from  wire, 
is  dutiable  under  that  provision. 

Classification — Doubt — Imposition  of  Highest  Possible  Rate. — Where  the 
rate  of  duty  depends  upon  conditions  not  within  the  cognizance  of  the  customs 
officers,  the  collector  is  justified  in  assessing  the  highest  of  the  rates  that  may 
be  applicable,  leaving  it  to  the  iiuporter  to  secure  the  imposition  of  the  proper 
rate  by  presenting  satisfactory  evidence  of  the  essential  facts. — Buehne  Steel 
Wool  Co.  V.  U.  S. ;  U.  S.  v.  Buehne  Steel  Wool  Co.  (C.  C.  A.),  T.  D.  28599; 
T.  D.  28006  (C.  C.)  and  (G.  A.  640G)  T.  D.  27536  reversed. 


1913 


112.  Grit,  shot,  and  sand  made  of  iron  or  steel,  that  can  be  used  as 
abrasives,  30  per  centum  ad  valorem. 


133.  Grit,  shot,  and  sand  made  of  iron  or  steel,  that  can  be  used  only 
as  abrasives,  1  cent  per  pound. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Iron  Sand. 

Crude  Artificial  Abrasives. — The  term  "  artificial  abrasives  "  implies  an 
abrasive  product  resulting  from  some  processing  or  treatment,  and  the  word 
"crude"  implies  that  such  artificial  product  must  be  in  a  crude  condition.  The 
merchandise  here  is  a  finished,  not  a  crude,  article,  not  being  designed  for 
further  processing. 

Under  the  language  of  paragraph  133  it  must  be  found  that  the  merchandise 
here  can  be  used  for  and  has  practical,  substantial,  and  commercial  uses  for 
I^nrposes  other  than  as  abrasives,  and  that  an  occasional,  experimental,  or  un- 
usual use  is  not  sufficient  to  exclude  it  from  classification  thereunder.  This  does 
not  mean  that  the  statute  should  be  construed  as  if  it  read  "  that  can  be  used 
chiefly  as  abrasives"  instead  of  as  enacted,  for  then  the  question  of  chief  use 
would  be  the  statutory  test.  The  testimony  showed  that  the  globular  iron  sand 
was  used  in  substantial  quantities  as  counterpoise  in  the  manufacture  of  .scales 
pnd  cement,  that  the  angular  shapes  thereof  were  used  in  the  manufacture  of 
cement  and  so  negatives  the  idea  that  the  sand  could  only  be  used  as  abrasives, 


SCHEDULE    C METALS   AND    MANUFACTUKES   OF.  209 

ns  required  by  paragraph  133.  It  was  dutiable  under  paragrapti  199. — Harrison 
Supply  Co.  et  al.  v.  U.  S.  (Ct.  Oust.  Appls.),  T.  D.  35326;  (G.  A.  7514)  T.  D. 
33980,  (G.  A.  Ab.  34346)  T.  D.  34026,  and  (G.  A.  Ab.  34374)  T.  D.  34033,  affirmed 
as  to  part,  reversed  as  to  part. 

DECISIONS  UNDER  THE  ACT  OF  1897. 
Iron  Sand. 

Manufactures  of  Metal. — Iren  sand,  a  completed  article  produced  by  a 
series  of  manufacturing  processes,  is  not  dutiable  under  paragraph  124  relating 
to  "  all  iron  in  forms  less  finished  than  iron  in  bars,  and  more  advanced  than 
pig  iron,"  but  under  paragraph  193  as  manufactures  of  iron. 

Iron  sand,  which,  though  less  advanced  in  the  direction  of  refinement  than 
iron  in  bars,  is  in  a  perfect  state  of  manufacture,  is  not  covered  by  paragraph 
124  relating  to  "  all  iron  in  slabs,  blooms,  loops,  or  other  forms  less  finished 
than  iron  in  bars."  The  test  is  the  degree  of  advancement  in  manufacture, 
rather  than  of  advancement  in  refinement  or  quality. 

"Abticle." — The  term  "  article  "  is  commonly  accepted  in  trade  and  elsewhere 
as  something  different  from  bulky  and  heavy  commodities. — Harrison  Supply 
Co.  V.  U.  S.  (C.  C.  A.),  T.  D.  29767;  T.  D.  29207  (C.  O.)  and  G.  A.  Ab.  8429 
(T.  D.  26753)  afllrmed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Chilled  Iron  Sand  held  dutiable  as  a  manufacture  of  metal  and  not  free 
as  sand.— T.  D.  17649  (G.  A.  3697). 

Steel,  Diamond. — Stonecutters'  steel  dust,  known  as  diamond  steel,  is 
dutiable  as  a  form  of  steel  and  not  as  a  manufacture  of  steel. — T.  D.  17955 
(G.  A.  3830). 

113.  Rivet,  screw,  fence,  nail,  and  other  iron  or  steel  wire  rods, 
whether  round,  oval,  or  square,  or  in  any  other  shape,  and  flat  rods 
up  to  six  inches  in  width  ready  to  be  drawn  or  rolled  into  wire  or 
strips,  all  the  foregoing  in  coils  or  otherwise,  including  wire  rods  and 
iron  or  steel  bars,  cold  rolled,  cold  drawn,  cold  hammered,  or  polished 
in  any  way  in  addition  to  the  ordinary  process  of  hot  rolling  or  ham- 
mering, not  specially  provided  for  in  this  section,  10  per  centum  ad 
valorem :  Provided,  That  all  round  iron  or  steel  rods  smaller  than 
twenty  one-hundredths  of  one  inch  in  diameter  shall  be  classed  and 
dutiable  as  wire. 

134.  Wire  rods :  Rivet,  screw,  fence,  and  other  iron  or  steel  wire 
rods,  whether  round,  oval,  flat,  or  square,  or  in  any  other  shape,  and 
nail  rods,  all  the  foregoing  in  coils  or  otherwise,  valued  at  4  cents 
or  less  per  pound,  three-tenths  of  1  cent  per  pound ;  valued  over 
4  cents  per  pound,  six-tenths  of  1  cent  per  pound :  Provided,  That 
all  round  iron  or  steel  rods  smaller  than  number  six  wire  gauge  shall  be 
classed  and  dutiable  as  wire:  Provided  fvrther.  That  all  iron  or  steel 
wire  rods  which  have  been  tempered  or  treated  in  any  manner  or  partly 
manufactured  shall  pay  an  additional  duty  of  one-half  of  1  cent  per 
pound. 

137.  On  all  iron  or  steel  bars  or  rods  of  whatever  shape  or  section 
which  are  cold  rolled,  cold  drawn,  cold  hammered,  or  polished  in 
any  way  in  addition  to  the  ordinary  process  of  hot  rolling  or  hammer- 
ing, there  shall  be  paid  one-eighth  of  1  cent  per  pound  in  addition  to 
the  rates  provided  in  this  section  on  bars  or  rods  of  whatever  section  or 
,  shape  which  are  hot  rolled ;     *     *     *. 

60690°— IS— VOL  1 14 


1913 


1909  { 


1894 


^890 


210  DIGEST   OF   CUSTOMS   DECISIONS. 

136.  Wire  rods:  Rivet,  serew,  fence,  and  otiier  iron  or  steel  win  rods, 
whether  round,  oval,  flat,  or  square,  or  in  any  other  shape,  anci  nail 
rods,  in  coils  or  otherwise,  valued  at  4  cents  or  less  per  pound,  four- 
tenths  of  1  cent  per  pound  ;  valued  over  4  cents  per  pound,  three-fourths 
of  1  cent  per  pound:  I'roridcd,  That  all  round  iron  or  steel  rods  smaller 
than  number  six  wire  i^auye  shall  be  classed  and  dutiable  as  wire:  Pro- 
riilcd  fintlnr.  Tiiat  all  iron  or  steel  wire  rods  wliich  have  l)een  tempered 
1897  i  or  treated  in  any  manner  or  partly  manufactured  shall  pay  an  addi- 
tional duty  of  one-half  of  1  cent  per  pound. 

141.  On  all  iron  or  steel  l)ars  or  rods  of  whatever  shape  or  section 
which  are  cold  rolled,  cold  drawn,  cold  hanunered.  or  polished  in  any 
way  in  addition  to  the  ordinary  process  of  hot  rolling  or  hammering, 
there  shall  be  paid  one-fourth  of  1  cent  per  pound  in  addition  to  the 
rates  provided  in  this  Act  on  bars  or  rods  of  whatever  section  or  shape 
which  are  hot  rolled  ;     *     *     * 

123.  Wire  rods :  Rivet,  screw,  fence,  and  other  iron  or  steel  wire  rods, 
whether  round,  oval,  flat,  or  square,  or  in  any  other  shape,  and  nail  rods, 
in  coils  or  otherwise,  valued  at  4  cents  or  less  per  pound,  four-tenths 
cent  per  pound ;  valued  over  4  cents  per  pound,  three-fourths  cent 
per  pound  :  Provided,  Tliat  all  round  iron  or  steel  rods  smaller  than  num- 
ber six  wire  gauge  shall  be  classed  and  dutiable  as  wire. 

147.  Wire  rods :  Rivet,  screw,  fence,  and  other  iron  or  steel  wire  rods, 
and  nail  rods,  whether  round,  oval,  flat,  square,  or  in  any  other  shape,  in 
coils  or  otherwise,  not  smaller  than  niimber  six  wire  gauge,  valued  at 
3i  cents  or  less  per  pound,  six-tenths  of  1  cent  per  pound  ;  and  iron  or 
steel,  flat,  with  longitudinal  ribs  for  the  manufacture  of  fencing,  valued 
at  3  cents  or  less  per  pound,  six-tenths  of  1  cent  per  pound  :  Provided, 
That  all  iron  or  steel  rods,  whether  rolled  or  drawn  through  dies, 
smaller  than  number  six  wire  gauge,  shall  be  classed  and  dutiable  as 
wire. 

152.  On  all  iron  or  steel  bars  or  rods  of  whatever  shape  or  section, 
which  are  cold  rolled,  cold  hammered,  or  polished  in  any  way  in  addi- 
tion to  the  ordinary  proce.ss  of  hot  rolling  or  hammering,  there  shall  be 
paid  one-fourth  of  1  cent  per  pound  in  addition  to  the  rates  provided 
•  in  this  Act. 

177.  *  *  *  Provided,  That  on  all  iron  or  steel  bars.  rods.  *  *  *  of 
whatever  shape,  and  on  all  iron  or  steel  bars  of  irregular  shape  or  section, 
cold  rolled,  cold  hanunered,  or  polished  in  any  way  in  addition  to  the  ordi- 
nary process  of  hot  rolling  or  hanunering,  there  shall  be  paid  one-fourth 
cent  per  pound,  in  addition  to  the  rates  provided  in  this  Act;     *     *     * 

180.  Iron  or  steel  rivet,  screw,  nail,  and  fence,  wire  rods,  round,  in 
coils  and  loops,  not  lighter  than  number  five  wire  gauge,  valued  at  3J 
cents  or  less  per  pound,  six-tenths  of  1  cent  per  pound.  Iron  or  steel, 
flat,  with  longitudinal  ribs,  for  the  manufacture  of  fencing,  six-tenths  of 
.a  cent  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Bundles  or  Coils  of  Swedish  Iron  Rods. — The  merchandise  consists  of 
bundles  or  coils  of  Swedish  round  iron  rods,  each  rod  being  from  GO  to  100  feet 
in  length,  and  each  coil  weighing  between  150  and  2.50  pounds.  The  language 
of  paragraph  113  is  comprehensive,  including,  as  it  does.  "  rivet,  screw,  fence, 
nail,  and  other  iron  or  steel  wire  rods."  The  testimony  shows  the  goods  were 
sold  as  iron  wire  rods  and  are  used  in  this  country  as  such.  The  record 
sustains  the  conclusion  of  the  board  that  the  merchandi.se  was  iron  wire  rods 
and  dutiable  under  paragraph  113.  Athenia  Steel  &  Wire  Co.  v.  U.  S.  (1  Ct. 
Gust.  Appls.,  494;  T.  D.  31528)  distinguished.— Swedish  Iron  &  Steel  Corpora- 
tion V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  3.54G6;  (G.  A.  7672)  T.  D.  .35100  afllrmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Polished  Steel  Rods. — Tempered  and  polished  steel  rods,  less  than  No.  6 
wire  gauge,  not  dutiable  under  paragraph  135  as  steel  iu  all  forms  and  shapes 


1883  { 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  211 

not  specially  provided  for,  but  dutiable  under  paragraphs  136    137    and  141  at 
40  per  cent  ad  valorem  and  three-fourths  of  a  cent  per  pound  additional 

Tempered  and  polished  steel  rods  not  smaller  than  No.  6  wire  gau-e  held 
to  be  dutiable  under  paragraph  135  as  steel  in  all  forms  and  shapes  not 
specially  provided  for,  with  the  additional  rate  of  one-fourth  of  a  cent  per 
pound  provided  under  paragraph  141.— T.  D.  2246S   (G.  A.  4758). 

Screw  Rods.-Screw  rods  which  have  been  hot-rolled  and  then  cold-drawn 
in  the  process  of  their  manufacture  are  liable  to  the  additional  duty  of  one- 
fourth  of  1  cent  per  pound  provided  in  the  opening  clause  of  paragraph  141 
for  iron  rods  which  are  cold-drawn  in  addition  to  being  hot-rolled  U  S  t; 
Nash  (T.  D.  28547)  and  G.  A.  6338  (T.  D.  2728S)  followed.-T.  D.  28623  '(G."  A. 

Wire  Screw  Roos.-The  wire  screw  rods  enumerated  as  dutiable  under  para- 
graph 136,  which  are  first  hot-rolled  and  then  cold-drawn,  are  subject  also  to 
the  duty  provided  in  paragraph  141  for  "iron  rods  which  are  cold-drawn  in 
addition  to  the  ordinary  process  of  hot  rolling."  It  is  immaterial  that  the 
cold  drawing  is  a  necessary  part  of  the  process  of  making  screw  rods  rather 
than  additional  to  that  process. 

General  Provision-Unequal  OrEEAxioN.-Where  a  general  tariff  provision 
prescribing  an  additional  duty  applies  to  some  of  several  articles  enumerated 
in  another  provision,  it  should  be  held  to  extend  to  all  of  such  enumerated 
Jirticles,  even  though  it  may  operate  unequally.— U.  S.  v  Nash  (C  C  A  1 
T^D.  28547;  T.  D.  27875  (C.  C.)  reversed  and  (G.  A.  eSSS)^  T.  D.  27288 
'iffirmed.  -^i^oo 

Steel  Strips. 

Flat  Pieces  of  Steel  not  Wire  Roos.-Flat  pieces  of  steel,  3  inches  by  i 
of  an  inch  in  thickness,  and  30  or  more  feet  in  length,  and  known  commer 
cially  as  flat  rods,"  are  not  flat  wire  rods  and  were  dutiable  not  as  flat  wire 
rods  but  under  the  clause  "steel  in  all  forms  and  shapes  not  specially  pro- 
vided for,"  paragraph  135.  ^    i^" 

Designation  Covering  Ultimate  Use.-To  bring  a  manufacturing  material 
within  a  particular  designation  in  a  tariff  law  that  covers  one  of  the  ultimate 
uses  of  that  material,  it  should  be  found  to  be  so  far  advanced  by  the  processes 
applied  to  it  in  fitting  it  for  that  ultimate  use  that  either  on  an  examination 
per  se  its  ultimate  use  is  clear  or  it  is  found  so  far  advanced  that  its  utilitv 
for  another  possible  use  has  been  destroyed.-Athenia  Steel  &  Wire  Co  v 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31528;  (G.  A.  Ab.  22752)  T.  D.  30364  affirmed.    ' 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Polished  Steel  Rods  made  by  Stubbs,  in  England,  commonly  and  commer- 
cia  y  known  as  drill  rods,  or  Stubbs  steel,  which  are  in  fact  used  for  making 
drill  rods,  being  the  standard  for  making  the  best  drills,  are  dutiable  a  dm 
rods  and  not  under  paragraph  122,  covering  steel  in  all  forms  and  shapes  not 
specially  provided  for.-U.  S.  v.  Frasse  (C.  C),  94  Fed.  Rep.,  483. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

RoHed  Iron,  in  straight  flat  pieces,  about  12  feet  long,  f  of  an  inch  wide 
and  ^  Of  aij  inch  thick,  slightly  curved  on  their  edges,  made  fo  the  specKl' 
purpose  of  making  nails,  known  in  commerce  as  nail  rods,  not  bou^t  ors^ld 


1913 


212  DIGEST   OF   CUSTOMS   DECISIONS. 

as  bar  iron,  was  dutiable  as  "  all  othor  descriptions  of  rolled  or  hammered 
iron  not  otherwise  provided  for."  and  not  as  "  bar  iron  rolled  or  hammered, 
comprising  flats  less  than  §  of  nn  inch  or  more  than  2  inches  thick,  nor  less 
than  1  inch  or  more  than  6  inches  wide." — Worthington  i'.  Abbott,  124  U.  S., 
434. 

114.  Round  iron  or  steel  wire;  wire  composed  of  iron,  steel,  or  other 
metal,  except  gold  or  silver,  covered  with  cotton,  silk,  or  other  material ; 
corset  clasps,  corset  steels,  dress  steels,  and  all  flat  wires  and  steel  in 
strips  not  thicker  than  number  fifteen  wire  gauge  and  not  exceeding  five 
inches  in  width,  whether  in  long  or  short  lengths,  in  coils  or  otherwise, 
and  whether  rolled  or  drawn  through  dies  or  rolls,  or  otherwise  pro- 
duced ;  telegraph,  telephone,  and  other  wires  and  cables  composed  of 
metal  and  rubber,  or  of  metal,  rubber,  and  other  materials ;  iron  and 
steel  wire  coated  by  dipping,  galvanizing,  or  similar  process  with  zinc, 
tin.  or  other  metal ;  all  other  wire  not  specially  provided  for  in  this 
section  and  articles  manufactured  wholly  or  in  chief  value  of  any  wire 
or  wires  provided  for  in  this  section;  all  the  foregoing  15  per  centum  ad 
valorem ;  wire  heddles  and  healds,  25  per  centum  ad  valorem ;  wire  rope, 
30  per  centum  ad  valorem. 

135.  Round  iron  or  steel  wire,  not  smaller  than  number  thirteen  wire 
gauge,  1  cent  per  pound ;  smaller  than  number  thirteen  and  not  smaller 
than  number  sixteen  wire  gauge,  1^  cents  per  pound ;  smaller  than  num- 
ber sixteen  wire  gauge.  If  cents  per  pound :  Provided,  That  all  the  fore- 
going shall  pay  duty  at  not  less  than  35  per  centum  ad  valorem ;  all  wire 
composed  of  iron,  steel,  or  other  metal  except  gold  or  silver,  covered 
with  cotton,  silk,  or  other  material,  corset  clasps,  corset  steels,  dre.ss 
steels,  and  all  flat  wires,  and  steel  in  strips,  not  thicker  than  number 
fifteen  wire  gauge  and  not  exceeding  five  inches  in  width,  whether  in 
long  or  short  lengths,  in  coils  or  otherwise,  and  whether  rolled  or  drawn 
through  dies  or  rolls,  or  otherwise  produced,  and  all  other  wire  not  spe- 
cially provided  for  in  this  section,  shall  pay  a  duty  of  not  less  than  35  per 
1909  centum  ad  valorem ;  on  iron  or  steel  wire  coated  by  dipping,  galvanizing 
or  similar  process  with  zinc,  tin,  or  other  metal,  there  shall  be  paid 
two-tenths  of  1  cent  per  pound  in  addition  to  the  rate  imposed  on  the 
wire  of  which  it  is  made :  Provided  further,  That  articles  manufactured 
wholly  or  in  chief  value  of  any  wire  or  wires  provided  for  in  this  para- 
graph shall  pay  the  maximum  rate  of  duty  imposed  in  this  section  upon 
any  wire  used  in  the  manufacture  of  such  articles  and  in  addition  thereto 
1  cent  per  pound  :  And  provided  further,  That  no  article  made  from  or 
composed  of  wire  shall  pay  a  less  rate  of  duty  than  40  per  centum  ad 
valorem  ;  telegraph,  telephone,  and  other  wires  and  cables  composed  of 
metal  and  rubber,  or  of  metal,  rubber,  and  other  materials,  40  per  centum 
ad  valorem ;  *  *  *  wire  heddles  or  healds,  25  cents  per  thousand,  and 
In  addition  thereto,  40  per  centum  ad  valorem. 

137.  Round  iron  or  steel  wire,  not  smaller  than  number  thirteen  wire 
gauge,  \\  cents  per  pound  ;  smaller  than  number  thirteen  and  not  smaller 
than  number  sixteen  wire  gauge,  li  cents  per  pound  ;  smaller  than  num- 
ber sixteen  wire  gauge,  2  cents  per  pound :  Provided,  That  all  the  fore- 
going valued  at  more  than  4  cents  per  pound  shall  pay  40  per  centum 
ad  valorem.  Iron  or  steel  or  other  wire  not  specially  provided  for  in 
this  Act,  including  such  as  is  commonly  known  as  hat  wire,  or  bonnet 
wire,  crinoline  wire,  corset  wire,  needle  wire,  piano  wire,  clock  wire, 
and  watch  wire,  whether  flat  or  otherwise,  and  corset  clasps,  corset 
steels  and  dress  .steels,  and  sheet  steels  in  strips,  twenty-five  one-thou- 
1897  sandths  of  an  inch  thick  or  thinner,  any  of  the  foregoing,  whether  uncov- 
ered or  covered  with  cotton,  silk,  metal,  or  other  material,  valued  at  more 
than  4  cents  per  pound,  45  per  centum  ad  valorem  :  Provided,  That  arti- 
cles manufactured  from  iron,  steel,  brass,  or  copper  wire  .shall  pay  the 
rate  of  duty  imposed  upon  the  wire  used  in  the  manufacture  of  such 
articles,  and  in  addition  thereto  IJ  cents  per  pound,  except  that  wire  rope 
and  wire  strand  shall  pay  the  maximum  rate  of  duty  which  would  be 
imposed  upon  any  wire  used  in  the  manufacture  thereof,  and  in  addition 
thereto  1  cent  per  pound  ;  and  on  iron  or  steel  wire  coated  with  zinc,  tin, 
or  any  other  metal,  two-tenths  of  1  cent  per  pound  in  addition  to  the 
rate  imposed  on  the  wire  from  which  it  is  made. 


I 


1890 


SCHEDULE    C METALS   AND   MANUFACTURES   OP.  213 

124.  Wire:  Round  iron  or  steel  wire,  all  sizes  not  smaller  than  thir- 
teen wire  gauge,  li  cents  per  pound ;  smaller  than  thirteen  wire  gauge, 
and  not  smaller  than  sixteen  wire  gauge,  1^  cents  per  pound ;  smaller 
than  sixteen  wire  gauge,  2  cents  per  pound ;  all  other  iron  or  steel  wire 
and  wire  or  strip  steei,  commonly  known  as  crinoline  wire,  corset  wire, 
drill  rods,  needle  wire,  piano  wire,  clock  and  watch  wires,  and  all  steel 
wires,  whether  polished  or  unpolished,  in  coils  or  straightened,  and  cut 

1894  to  lengths,  drawn  cold  through  dies,  and  hat  wire,  flat  steel  wire,  or 
sheet  steel  in  strips,  uncovered  or  covered  with  cotton,  silk,  or  other 
material,  or  metal,  and  all  the  foregoing  manufactures  of  iron  or  steel, 
of  whatever  shape  or  form,  valued  above  4  cents  per  pound,  shall  pay 
a  duty  of  40  per  centum  ad  valorem:  Provided,  That  articles  manufac- 
tured from  iron  and  steel  wire  shall  pay  the  maximum  rate  of  duty 
which  would  be  imposed  upon  any  wire  used  in  the  manufacture  of  such 
articles  and  in  addition  thereto  1  cent  per  pound. 

148.  Wire :  Wire  made  of  iron  or  steel,  not  smaller  than  number  ten 
wire  gauge,  IJ  cents  per  pound ;  smaller  than  number  ten,  and  not 
smaller  than  number  sixteen  wire  gauge.  If  cents  per  pound ;  smaller 
than  number  sixteen  and  not  smaller  than  number  twenty-six  wire 
gauge,  21  cents  per  pound ;  smaller  than  number  twenty-six  wire  gauge, 
3  cents  per  pound :  Provided,  That  iron  or  steel  w-ire  covered  with  cotton, 
silk,  or  other  material,  and  wires  or  strip  steel,  commonly  known  as 
crinoline  wire,  corset  wire,  and  hat  wire,  shall  pay  a  duty  of  5  cents 
per  pound :  And  provided  fvrther.  That  fiat  steel  wire,  or  sheet  steel  in 
strips,  whether  drawn  through  dies  or  rolls,  untempered  or  tempered, 
of  whatsoever  width,  twenty-five  one-thousandths  of  an  inch  thick  or 
thinner  (ready  for  use  or  otherwise),  shall  pay  a  duty  of  50  per  centum 
ad  valorem :  And  provided  further,  That  no  article  made  from  iron  or 
steel  wire,  or  of  which  iron  or  steel  wire  is  a  component  part  of  chief 
value,  shall  pay  a  less  rate  of  duty  than  the  iron  or  steel  wire  from 
which  it  is  made  either  wholly  or  in  part :  A7id  provided  further,  That 
iron  or  steel  wire  cloths,  and  iron  or  steel  wire  nettings  made  in  meshes 
of  any  form,  shall  pay  a  duty  equal  in  amount  to  that  imposetl  on  iron 
or  steel  wire  used  in  the  manufacture  of  iron  or  steel  wire  cloth,  or 
iron  or  steel  wire  nettings,  and  2  cents  per  pound  in  addition  thereto. 
There  shall  be  paid  on  iron  or  steel  wire  coated  with  zinc  or  tin,  or 
any  other  metal  (except  fence-wire  and  iron  or  steel,  flat,  with  longi- 
tudinal ribs,  for  the  manufacture  of  fencing),  one-half  of  1  cent  per 
pound  in  addition  to  the  rate  imposed  on  the  wire  of  which  it  is  made ; 
on  iron  wire  rope  and  wire  strand,  1  cent  per  pound  in  addition  to  the 
rate  imposed  on  the  wire  of  which  it  is  made ;  on  steel  wire  rope  and 
wire  strand,  2  cents  per  pound  in  addition  to  the  rate  imposed  on  the 
wire  of  which  they  or  either  af  them  are  made:  Provided  further,  That 
all  iron  or  steel  wire  valued  at  more  than  4  cents  per  pound  shall  pay 
a  duty  of  not  less  than  45  per  centum  ad  valorem,  except  that  card-wire 
for  the  manufacture  of  card  clothing  shall  pay  a  duty  of  35  per  centum 
ad  valorem. 

182.  Iron  or  steel  wire,  smaller  than  number  five  and  not  smaller  than 
number  ten  wire  gauge,  li  cents  per  pound ;  smaller  than  number  ten 
and  not  smaller  than  number  sixteen  wire  gauge,  2  cents  per  pound ; 
smaller  than  number  sixteen  and  not  smaller  than  number  twenty-six 
wire  gauge,  2h  cents  per  pound  ;  smaller  than  number  twenty-six  wire 
gauge,  3  cents  per  pound:  Provided,  That  iron  or  steel  wire  covered 
with  cotton,  silk,  or  other  material,  and  wire  commonly  known  as  crino- 
line, corset,  and  hat  wii-e,  shall  pay  4  cents  per  pound  in  addition  to 
the  foregoing  rates :  And  provided  further.  That  no  article  made  from 
iron  or  steel  wire,  or  of  which  iron  or  steel  wire  is  a  component  part 

1883  of  chief  value,  shall  pay  a  less  rate  of  duty  than  the  iron  or  steel  wire 
from  which  it  is  made,  either  wholly  or  in  part :  And  provided  further. 
That  iron  or  steel  wire  cloths,  and  iron  or  steel  wire  nettings,  made  in 
meshes  of  any  form,  shall  pay  a  duty  equal  in  amount  to  that  imposed 
on  iron  or  steel  wire  of  the  same  gauge,  and  2  cents  per  pound  in  addi- 
tion thereto.  There  shall  be  paid  -n  galvanized  iron  or  steel  wire 
(except  fence  wire)  one-half  of  1  cent  per  pound  in  addition  to  the  rate 
imposed  on  the  wire  of  which  it  is  made.  On  iron  wire  rope  and  wire 
strand,  1  cent  per  pound  in  addition  to  the  rates  imposed  on  the  wire 
of  which  it  is  made.  On  steel  wire  rope  and  wire  strand,  2  cents  per 
pound  in  addition  to  the  rates  imposed  on  the  wire  of  which  it  is  made. 


214  DIGEST   or   CUSTOMS   DECISIONS. 

DECISIONS  UNDHK  THK  ACT  OF   l!il3. 

Grooved  Wire,  iised  in  niakiiif:  pile  ou  velvet  carpets,  classified  as  manufac- 
tures of  metal  under  parajirapli  167,  was  held  dutiable  as  wire  or  articles 
made  of  wire  (par.  114). — Ab.  37599. 

Wire  Gauge, — The  tariff  act  of  1913  eliminates  the  term  "  wire  gauge,"  ex- 
cept in  paragraph  114  in  relation  to  steel  strips.  The  use  of  the  American  wire 
gauge  (Brown  &  Sharpe)  authorized  where  applicable. — Dept.  Order  (T.  D. 
34701). 

Wire  in  U  Forms. — The  merchandise  consists  of  wire  forms  of  heavy  wire 
about  2^  inches  long,  first  bent  in  the  form  of  a  U  and  then  bent  in  the  middle, 
or  halfway  between  the  ends  and  the  loop,  to  a  right-angled  shape.  They 
were  not  imported  nor  are  they  designed  for  use  as  staples,  that  is,  as  fasteners. 
They  have  been  advanced  beyond  the  condition  of  a  staple  proper  and  should 
not  be  classified  as  such.— U.  S.  v.  B.  F.  Goodrich  Co.  (Ct.  Cust.  Appls.),  T.  D. 
35443;   (G.  A.  7657)  T.  D.  35025  reversed. 

Wire  Rope. — Wire  cable  composed  of  wires  twisted  around  a  core  made  of 
wire  twisted  together  dutiable  at  the  rate  of  30  per  cent  ad  valorem  as  wire 
rope  under  paragraph  114.— Dept.  Order   (T.  D.  35300). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bronze  Wire  Cloth. 

Metal  Thke.^ds. — Metal  threads  must  be  taken  to  mean  articles  having  a 
core  of  vegetable  or  animal  substance  wound  about  with  tinsel  wire,  lame 
or  lahn.  Assuming  that  metal  threads  must  be  twisted  there  is  no  evidence 
of  record  here  that  the  so-called  metal  threads  in  this  case  were  so  treated, 
the  evidence  rather  showing  they  were  made  of  fine-gauge  wire.  They  were 
properly  asses.sed  as  manufactures  of  inetal  under  paragraph  199. — W.  S.  Tyler 
Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35433;  (G.  A.  Ab.  36049)  T.  D.  34609 
afllrmed. 

The  first  proviso  to  paragraph  135  does  not  establish  35  per  cent  as  a  primary 
rate,  but  does  establish  it  as  a  minimum  rate.  Schloss  v.  U.  S.  (3  Ct.  Cust. 
Appls.,  459;  T.  D.  33038). 

The  second  provisio  requires  that  articles  manufactured  wholly  or  in  chief 
value  of  any  wires  the  duty  upon  which  is  fixed  by  the  paragraph  should  i)ay 
the  additional  rate  of  1  cent  per  pound  ;  but  it  was  not  designed  to  increase 
the  rate  upon  manufactured  articles  falling  under  other  paragraphs  of  the 
act. — U.  S.  V.  McCoy  Co.  et  al. ;  McCoy  Co.  et  al.  v.  U.  S. ;  U.  S.  v.  Neumeyer 
&  Dimond;  Neumeyer  &  Dimond  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33S3S ; 
(G.  A.  Ab.  31676)  T.  D.  33280  and   (G.  A.  Ab.  31816)  T.  D.  33304  affirmed. 

Coiled  Wire. — The  coiling  process  to  which  this  wire  has  been  subjected 
has  given  the  wire  a  new  character,  name,  and  use.  It  is  not  according  to  the 
accepted  definition  of  "  wire,"  "  a  slender  rod,  strand,  or  thread  of  ductile 
metal,"  but  is  essentially  different  from  this.  It  has  a  use  as  a  spring,  result- 
ing from  the  changed  form  into  which  the  original  wire  has  been  permanently 
converted.  It  was  dutiable  as  an  article  manufactured  of  wire. — Boye  Needle 
Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34009;  (G.  A.  Ab.  32898)  T.  D.  33591 
affirmed 

Cold-Rolled  Steel  in  Coils. — Paragraph  135  is  not  ambiguous  in  respect 
to  the  issue  here  i)resented,  and  it  is  unnecessary  to  go  beyond  its  express  terms 
to  fix  its  meaning.  That  paragraph  exhibits  certain  well-defined  changes  from 
previous  enactments  that  dealt  with  the  same  subject  matter,  and  it  is  not  to 


SCHEDULE    C METALS   AND    MANUFACTURES    OF.  215 

be  construed  according  to  the  practice  of  the  customs  or  the  decisions  of  law 
controlling  the  first  enactment.  The  paragraph  in  the  new  statute  provides 
for  a  duty  of  35  per  cent  ad  valorem  on  "  steel  strips,  not  thicker  than  nuniher 
fifteen  wire  gauge,  and  not  exceeding  five  inches  in  width,  whether  in  long 
or  short  lengths,  in  coils  or  otherwise,  and  whether  rolled  or  drawn  through 
dies  or  rolls,  or  otherwise  produced."  These  terms  apply  to  the  importation 
with  precision  and  it  was  dutiable  under  that  paragraph. — Strouse,  Adler  »& 
Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32466;  (G.  A.  Ab.  27214)  T.  D.  32046 
affirmed. 

Collar  Supporters. — The  merchandise  consists  of  collar  supporters  made  of 
a  thin  steel  silk-covered  wire  bent  into  a  series  of  open  loops,  with  the  ends  of 
tlie  wire  bent  back  and  soldered  so  as  to  form  a  closed  loop  at  each  end  of  the 
article.  Paragraph  135  contains  no  provision  fixing  a  primary  rate  of  duty 
upon  silk-covered  wire,  though  the  purpose  is  clear  to  fix  a  minimum  rate  on 
covered  wire.  The  commodity  falls  directly  within  the  provisions  of  para- 
graph 403,  as  manufactures  of  silk  not  specially  provided  for.  Strouse,  Adler  & 
Co.  V.  U.  S.  (3  Ct.  Cust.  Appls.,  — ;  T.  D.  32466)  distinguished.— Schloss  Co.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33038;  (G.  A.  7352)  T.  D.  32421  affirmed. 

False  Reeds. — The  protests  are  sustained  so  far  as  they  relate  to  articles 
invoiced  as  "  false  reeds,"  or  as  "  fausse  lisses,"  and  to  this  extent  reliquida- 
tion  will  follo'w  under  paragraph  135,  at  35  per  cent  ad  valorem  plus  0.2  and 
1  cent  per  pound,  but  not  less  than  40  per  cent  ad  valorem. — Ab.  25S87  (T.  D. 
31708). 

Hat  Wire  or  Ribbon  Wire.-— Hat  wire  or  ribbon  wire  in  chief  value  of  metal 
to  be  assessed  with  duty  at  the  rate  of  45  per  cent  ad  valorem  under  paragraph 
199.— Dept.  Order  (T.  D.  33126). 

Nickel  Alloy  Wire  held  not  to  be  provided  for  in  paragraph  185,  as  claimed, 
but  dutiable  under  the  provisions  of  paragraph  135. — Ab.  30645   (T.  D.  32997). 

Ribbon  Wire. — The  merchandise  is  commercially  known  as  "  ribbon  wire," 
but  it  is  not  thereby  brought  within  the  terms  "  round  iron  or  steel  wire,"  as 
used  in  paragraph  135.  It  is  not,  in  fact,  a  round  steel  wire,  but  is  a  flat  ar- 
ticle; it  is  not  a  steel  article,  but  one  made  partly  of  steel  and  partly  of  cotton 
fabric.  It  was  assessed  under  the  proviso  of  that  paragraph  as  a  manufacture 
of  round  steel  wire  covered  with  cotton.  This  arrangement,  in  view  of  the 
issues,  will  not  be  disturbed.^ — Steinhardt  »&  Bro.  et  al.  v.  U.  S.  (Ct.  Cust, 
Appls.),  T.  D.  33854;   (G.  A.  7443)  T.  D.  33260  affirmed. 

Substitute  Platinum  Wire. — Before  the  nonenumerated  provision  can  be 
resorted  to  it  must  be  found  that  the  article  is  not  fairly  included  within  any 
of  the  enumerating  clauses  of  the  act. 

The  governing  rules  of  construction  here  are  well  settled.  This  substitute 
for  platinum  wire  is  not  platinum  in  wire.  It  is  composed  of  two  materials 
and  is  rather  wire  in  platinum.  It  is  not  entitled  to  free  entry. — General  Elec- 
tric Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33839;  (G.  A.  Ab.  31516)  T.  D.  33242 
affirmed.  * 

Nickel  and  Iron  Platinum  Wire.— As  we  view  the  classification  it  was  error 
to  assess  the  wire  at  35  per  cent  ad  valorem  under  the  referred-to  provision 
in  paragraph  135.  That  provision  does  not  prescribe  a  primary  rate  of  duty 
for  such  wire,  but  merely  a  minimum  rate.  The  collector,  to  obtain  a  fixed 
rate,  might  have  resorted  to  paragraph  199  within  which  to  classify  this  wire, 
and  as  that  paragraph  imposes  a  45  per  centum  ad  valorem  duty  on  articles 
of  metal  not  otherwise  provided  for,  he  could  very  well  have  held  the  wire 
classifiable  directly  within  such  provision,  and  in  that  case  it  would  pay  more 


216  DIGEST   OF   CUSTOMS  DECISIONS. 

duty  than  that  here  complained  of.  Note  Schloss  Co.  v.  U.  S.  (T.  D.  33038). 
We  must  overrule  the  protest  without  an  affirmance  of  the  collector's  assess- 
ment.—Ab.  31516;  affirmed  by  T.  D.  33839  (Ct.  Cust.  Appls.)  above. 

Wire  Rope. — The  merchandise  consists  of  galvanized  steel-wire  rope,  upon 
which  duty  was  asse.ssed  undor  the  provisions  of  paragraph  135  at  35  per  cent 
ad  valorem  (the  minimum  rate  for  round  iron  or  steel  wire),  plus  1  cent  per 
pound  for  the  finished  article,  plus  0.2  cent  per  pound  additional  for  the  gal- 
vanizing. The  importers  protest  against  this  assessment  and  claim  that  the 
ad  valorem  rate  should  be  levied  against  the  value  of  the  wire,  and  not  on 
the  value  of  the  rope,  and  that  the  1  cent  per  pound  additional  for  the  finished 
article  and  the  0.2  per  pound  additional  for  the  galvanized  wire  should 
be  based  only  on  the  weight  of  the  wire  used  in  the  manufacture  of  the  rope, 
and  not  on  the  weight  of  the  finished  merchandise. 

The  provisions  of  paragraph  135  (present  act)  correspond  with  the  pro- 
visions in  paragraph  137,  tariff  act  of  1897.  The  change  in  the  wording  of 
the  respective  paragraphs  would  not  require  a  different  conclusion  than  that 
expressed  in  G.  A.  4761  (T.  D.  22471),  wherein  the  board  passed  upon  a  like 
contention,  arising  under  said  previous  act.  Following  the  ruling  noted,  and 
for  the  reasons  therein  stated,  the  assessment  here  in  qustion  is  affirmed. — 
Ab.  24803  (T.  D.  31300). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Coated  Wire. — The  provision  in  paragraph  187,  for  wire  "  coated  with  metal," 
includes  an  article  produced  by  pushing  a  steel  or  iron  rod  through  a  nickel 
tube  and  then  wiredrawing  the  whole,  thus  bringing  it  down  to  the  required 
diameter  and  welding  the  nickel  to  the  core.  It  makes  no  difference  whether 
the  coating  mentioned  in  the  statute  is  affixed  by  welding,  dipping,  electrolysis, 
or  otherwise.— U.  S.  v.  Boker  (C.  C.  A.),  T.  D.  30276;  T.  D.  29630  (C.  G.) 
affirmed  and  (G.  A.  6414)  T.  D.  27544  reversed. 

Iron  or  Steel  Shafts  for  Hat  Pins. — Headless  iron  or  steel  shafts  intended 
for  u.se  in  the  manufacture  of  hat  or  bonnet  pins  are  more  specifically  provided 
for  in  paragraph  137,  under  which  they  are  dutiable  according  to  gauge  and 
cost  per  pound,  than  in  paragraph  188  or  193.— T.  D.  27703  (G.  A.  6475). 

Wire  Cable. — Held  that  a  cable  used  for  making  connections  with  a  tele- 
phone switchboard,  consisting  of  64  wires  bound  together,  which,  both  indi- 
vidually and  in  the  group,  are  covered  with  various  materials  for  insulating 
and  waterproofing  purposes,  is  an  "  article  "  within  the  meaning  of  the  .second 
proviso  in  paragraph  137,  relating  to  "  articles  manufactured  from  copper  wire," 
and  is  not  dutiable  undor  the  provision  in  the  same  paragraph  for  "  wire  not 
specially  provided  for,  whether  uncovered  or  covered,"  nor  under  paragraph 
193  as  a  manufacture  of  metal,  not  specially  provided  for. — Salt  ii.  U.  S.  (G. 
C.  A.),  T.  D.  25901;  T.  D.  25044  (C.  C.)  and  (G.  A.  4733)  T.  D.  22380  affirmed. 
Wire  Rat  Traps. 

Co.\TEi)  WiKK  Articles. — With  l-espect  to  paragraph  137,  providing  a  duty  on 
wire  and  an  additional  duty  on  articles  made  from  wire,  with  the  further 
provision  that  coated  wire  shall  pay  a  duty  of  0.2  cent  per  pound  in  addition 
to  the  rate  imposed  on  the  wire  from  which  it  is  made.  Held  that  under  a 
usage  established  in  customs  practice  rat  traps  made  from  coated  wire  are 
dutiable  at  11  cents  per  pound  in  addition  to  that  imposed  on  the  wire  and 
without  the  imposition  of  the  additional  duty  on  coated  wire  as  provided  imder 
the  concluding  clause  of  the  second  proviso  to  said  paragraph. — Burditt  & 
Williams  Co.  r.  U.  S.  (C.  C.  A.),  T.  D.  28109;  T.  D.  27639  (C.  C.)  and  (G.  A. 
6357)  T.  D.  27325  reversed. 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  217 

Modification  of  Customs  Pkactice. — The  Ti-easury  Department  having  cre- 
ated a  new  practice  as  to  the  classification  of  wire-coated  articles  and  by  in- 
structions (T.  D.  28770)  having  given  timely  notice  thereof,  rat  traps  made 
of  coated  wire  would  in  view  of  such  modification  be  now  dutiable  at  the  rates 
provided  by  the  statute,  which  includes  additional  duty  for  the  coating  of  the 
wire,  as  well  as  the  additional  duty  of  li  cents  per  pound  imposed  on  articles 
made  from  wire  as  provided  by  paragraph  137  and  its  provisos. — T.  D.  29277 
(G.  A.  6811). 

Wire  rat  traps  or  other  articles  manufactured  from  iron  or  steel  wire  which 
has  been  coated  with  zinc,  tin,  or  other  metal,  subject  to  the  additional  duty 
of  two-tenths  of  1  cent  per  pound  under  the  last  proviso  to  paragraph  137. 
Change  of  practice  ordered  by  Treasury  Department,  February  18,  1908. — Dept. 
Order  (T.  D.  28770). 

Wire  rat  traps  are  entireties  and  must  be  classified  as  such  for  dutiable  pur- 
poses. If  different  gauges  of  wire  enter  into  their  composition  they  are  dutiable 
at  the  rate  at  which  the  kind  of  wii-e  that  forms  the  principal  and  substantial 
portion  of  the  traps  is  made  dutiable  by  paragraph  137,  and  I5  cents  per  pound 
in  addition  under  the  second  proviso  to  said  paragraph.  The  claim  that  differ- 
ent rates  of  duty  should  be  assessed  on  the  different  parts  of  the  articles  held 
wholly  inadmissible  and  overruled.  The  rule  enunciated  in  G.  A.  6357  (T.  D. 
27325)  cited  and  followed.— T.  D.  27489  (G.  A.  6399). 

Wire  Rope  made  of  round  steel  wire,  valued  at  over  4  cents  per  pound,  with 
a  hemp  core,  held  to  be  dutiable  under  paragraph  137  at  40  per  cent  ad  valorem 
on  the  value  of  the  completed  rope,  plus  1  cent  per  pound  on  the  weight  of  the 
finished  article  and  two-tenths  of  1  cent  per  pound  for  galvanizing. 

Wire  rope  composed  of  round  steel  wire  having  a  hemp  core,  valued  at  less 
than  4  cents  per  pound,  held  to  be  dutiable  at  the  maximum  rate  of  duty  im- 
posed upon  the  wire  used  in  its  manufacture.  G.  A.  4329  cited  and  distin- 
guished.—T.  D.  22471  (G.  A.  4761). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Cable. — A  cable  consigned  to  the  Commercial  Cable  Co.,  New  York,  not 
landed,  but  laid  from  Pier  A,  New  York,  under  navigable  waters,  held  to  have 
been  imported  and  dutiable.  Assessed  as  a  manufacture  of  metal  and  assess- 
ment permitted  to  stand,  although  not  in  accordance  with  G.  A.  681. — T.  D. 
15725  (G.  A.  2906). 

Steel  in  Coils. — Cold-rolled  steel  in  coils,  less  than  twenty-five  one- 
thousandths  of  an  inch  thick,  dutiable  as  sheet  steel  in  strips,  under  para- 
graph 124,  at  40  per  cent  ad  valorem.  65  Fed.  Rep.,  987 ;  91  Fed.  Rep.,  975. — 
T.  D.  21027  (G.  A.  4415). 

Copper  Wire  Gauze  Bolting;  Cloth. — Copper  wire  gauze  manufactured  espe- 
cially for  milling  purposes,  not  .suitable  for  the  manufacture  of  wearing  apparel 
and  commercially  known  as  bolting  cloth,  is  free  and  not  dutiable  as  a  manu- 
facture of  metal.  T.  D.  37496  (G.  A.  3635)  affirmed.— U.  S.  v.  Markt,  124  Fed. 
Rep.,  1012. 

Nickel  Alloy  Wire. — Wire  composed  of  nickel  alloy,  imported  in  spools  and 
ready  for  use  in  the  construction  of  rheostats,  is  dutiable  under  this  paragraph 
and  not  as  nickel  alloy. — Boker  v.  U.  S.,  97  Fed.  Rep.,  205 

Steel  Strips  valued  at  less  than  4  cents  per  pound  dutiable  under  provision 
in  paragraph  122  for  "steel  in  all  forms  and  shapes  not  specially  provided  for." 
Judicial  affirmance.— T.  D.  19384  (G.  A.  4148). 


218  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDKR  THE  ACT  OF  1890. 

Dross  Steels. — Steel  Mbout  8  inches  loiijj;  liavinj:  tirsi  a  paper  and  then  a 
cotton  cover,  with  steel  eyelets,  known  as  dress  steel,  is  dutiable  as  a  manu- 
facture of  metal.— T.  D.  12940  (G.  A.  1491). 

Hat  Wire. — A  web  or  band  of  cotton  three-eighths  of  an  inch  wide,  into 
which  three  round  cottou-covered  metal  wires,  cue  in  each  edge  and  the  other 
in  the  middle,  are  woven  or  wrought,  is  hat  wire.  T.  U.  12944  (G.  A.  1495) 
i-eversed.— T.  D.  1.5014  (G.  A.  2591). 

Steel  and  Iron  Wire  Rope  with  Jute  Cores.— The  additional  duty  of  1 
f.nd  2  cents  a  pound  on  iron  and  on  steel  wire  rope  with  jute  cores  should  be 
asse.ssed  on  the  gross  weight  of  the  rope,  including  the  jute  core. — T.  D.  14254 
fG.  A.  2218). 

Wire  Cloths  and  Nettings. — Wire  cloth  for  milling  purposes,  the  wire 
smaller  than  No.  26  wire  gauge  and  costing  6  cents  per  pound,  is  dutiable  at 
5  cents  per  pound  and  2  cents  per  pound  additional,  and  not  as  a  manufacture 
of  metal. 

Wire  netting  for  milling  purposes,  the  wire  smaller  than  No.  10  and  not 
smaller  than  No.  20  wire  gauge,  and  costing  3  cents  per  pound,  is  dutiable  at 
4i  cents  per  pound,  and  in  addition  thereto  2  cents  per  pound,  and  not  as  a 
manufacture  of  metal.— T.  D.  14400  (G.  A.  2284). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Brass  Wire,  a  manufacture  of  copper,  being  dutiable  as  a  manufacture  of 
metal,  or  under  paragraph  186  as  a  manufacture  of  copper,  is  dutiable  at  the 
higher  rate.— T.  D.  10671  (G.  A.  255). 

Buckles  and  Dress  Steels. — Dress  steels  composed  of  steel  strips  covered 
with  cotton  cloth  is  a  manufacture  of  metal.— T.  D.  12327  (G.  A.  1099). 

Corset  Clasps  held  to  be  manufactures  of  metal  and  not  japanned  ware. — 
T.  D.  11046   (G.  A.  489). 

Strips  of  Steel  from  6  to  12  millimeters  wide,  0.12  to  0.20  of  a  millimeter 
long,  cold  rolled,  tempered,  polished,  with  edges  slightly  rounded,  which  are 
used  for  the  manufacture  of  steel  tape  measures,  are  included  iu  the  ordinary 
meaning  of  steel  strips  or  strip  steel,  and  a  jury  having  found  on  conflicting 
evidence  that  those  terms  have  no  commercial  meaning  different  from  the 
ordinary  meaning,  such  steel  is  dutiable  under  this  paragraph  and  not  under 
paragraph  183  as  "  flat  steel  No.  39."— Magone  v.  Vom  Cleff  (C.  C.  A.),  70  Fed. 
Itep.,  980. 

DECISIONS   UNDER   STATUTES   PRIOR  TO   THE   ACT   OF   1883. 

Telegraph  Cable  composed  of  iron  wire  and  gutta-percha  is  dutiable  under 
this  section  and  section  13  of  the  act  of  .Tuly  14,  1862  (12  Stat.,  557),  and  is  not 
embraced  within  the  provision  of  the  act  of  August  30,  1842  (5  Stat.,  565), 
which  provides  that  on  nonenumerated  articles  manufactured  from  different 
materials  the  highest  duty  shall  be  assessed  which  is  chargeable  upon  any  of 
their  component  parts  making  it  dutiable  at  40  per  cent  as  gutta-percha,  under 
the  act  of  .luly  30,  1864,  section  13  (13  Stat.,  214).— U.  S.  v.  United  States 
Telegraph  Co.  (2  Ben..  362;  1  Am.  Law  T.  Kep.  U.  S.  Cts.,  69;  7  Int.  Rev.  Rec, 
341;  28  Fed.  Cas.,  353). 


1913 


1897 


SCHEDULE    C METALS   AND    MANUFACTURES   OF.  219 

115.  No  article  not  specially  provided  for  in  this  section,  which  is 
wholly  or  i)artly  manufactured  from  tin  plate,  terne  plate,  or  the  sheet, 
plate,  hoop,  hand,  or  scroll  iron  or  steel  herein  provided  for,  or  of  which 
such  tin  plate,  terne  plate,  sheet,  plate,  hoop,  hand,  or  scroll  iron  or  steel 
shall  be  the  material  of  chief  value,  shall  pay  a  lower  rate  of  duty  than 
that  imposed  on  the  tin  plate,  terne  plate,  or  sheet,  plate,  hoop,  band,  or 
scroll  iron  or  steel  from  which  it  is  made,  or  of  which  it  shall  be  the 
component  thereof  of  chief  value. 

136.  No  article  not  specially  provided  for  in  this  section,  which  is 
wholly  or  partly  manufactured  from  tin  plate,  terne  plate,  or  the  sheet, 
plate,  hoop,  band,  or  scroll  iron  or  steel  herein  provided  for,  or  of  which 
1909  *'^^*^'^i  ^'"  plate,  terne  plate,  sheet,  plate,  hoop,  band,  or  scroll  iron  or  steel 
shall  be  the  material  of  chief  value,  shall  pay  a  lower  rate  of  duty  than 
that  imposed  on  the  tin  plate,  terne  plate,  or  sheet,  plate,  hoop,  band,  or 
scroll  iron  or  steel  from  which  it  is  made,  or  of  which  it  shall  be  the  com- 
ponent thereof  of  chief  value. 

140.  No  article  not  specially  provided  for  in  this  Act,  which  is  wholly 
or  partly  manufactured  from  tin  plate,  terne  plate,  or  the  sheet,  plate, 
hoop,  band,  or  scroll  iron  or  steel  herein  provided  for,  or  of  which  such 
tin  plate,  terne  plate,  sheet,  plate,  hoop,  band,  or  scroll  ii'on  or  steel 
shall  be  the  material  of  chief  value,  shall  pay  a  lower  rate  of  duty  than 
that  imposed  on  the  tin  plate,  terne  plate,  or  sheet,  plate,  hoop,  band,  or 
scroll  iron  or  steel  from  which  it  is  made,  or  of  which  it  shall  be  the  com- 
ponent thereof  of  chief  value. 

121.  *  *  *  No  article  not  specially  provided  for  in  this  Act,  wholly 
or  partly  manufactured  from  tin  plate,  terne  plate,  or  the  sheet,  or  plate 
iron  or  steel  herein  provided  for,  or  of  which  such  tin  plate,  terne  plate, 
1894  sheet,  or  plate  iron  or  steel  shall  be  the  material  of  chief  value,  shall  pay 
a  lower  rate  of  duty  than  that  imposed  on  the  tin  plate,  terne  plate,  or 
sheet,  or  plate  iron  or  steel  from  which  it  is  made,  or  of  which  it  shall 
be  the  component  thereof  of  chief  value. 

>  ]^43  *  *  *  Provided,  That  on  and  after  July  first,  eighteen  hundred 
and  ninety -one,  manufactures  of  which  tin,  tin  plates,  terne  plates,  tag- 
gers tin,  or  either  of  them,  are  component  materials  of  chief  value,  and 
all  articles,  vessels  or  wares  manufactured,  stamped  or  drawn  from  sheet 
iron  or  sheet  steel,  such  material  being  the  component  of  chief  value, 
and  coated  wholly  or  in  part  with  tin  or  lead  or  a  mixture  of  which  these 
metals  or  either  of  them  is  a  component  part,  shall  pay  a  duty  of  55 
per  centum  ad  valorem.     *     *     *_ 

151.  No  article  not  specially  provided  for  in  this  Act,  wholly  or  partly 
manufactured  from  tin  plate,  terne  plate,  or  the  sheet,  plate,  hoop,  band, 
or  scroll  iron  or  steel  herein  provided  for,  or  of  which  such  tin  plate, 
material  of  chief  value,  shall  pay  a  lower  rate  of  duty  than  that  imposed 
terne  plate,  sheet,  plate,  hoop,  band,  or  scroll  iron  or  steel  shall  be  the 
on  the  tin  plate,  terne  plate,  or  sheet,  plate,  hoop,  band,  or  scroll  iron  or 
steel  from  which  it  is  made,  or  of  which  it  shall  be  the  component  thereof 
.  of  chief  value. 
1883         (No  corresponding  provision.) 

116.  No  allowance  or  reduction  of  duties  for  partial  loss  or  damage 
in  consequence  of  rust  or  of  discoloration  shall  be  made  upon  any  de- 
scription of  iron  or  steel,  or  upon  any  article  wholly  or  partly  manufac- 
tured of  iron  or  steel,  or  upon  any  manufacture  of  iron  oi  steel. 

138.  No  allowance  or  reduction  of  duties  for  partial  loss  or  damage 
190q     ^°  consequence  of  rust  or  of  discoloration  .shall  be  made  upon  any  de- 
scription of  iron  or  steel,  or  upon  any  article  wholly  or  partly  manu- 
factured of  iron  or  steel,  or  upon  any  manufacture  of  iron  or  steel. 

138.  No  allowance  or  reduction  of  duties  for  partial  loss  or  damage 
in  consequence  of  rust  or  of  discoloration  shall  be  made  upon  any  de- 
scription of  iron  or  steel,  or  upon  any  article  wholly  or  partly  manu- 
factured of  iron  or  steel,  or  upon  any  manufacture  of  iron  and  steel. 

125.  No  allowance  or  reduction  of  duties  for  partial  loss  or  damage 
1894     ^°  consequence  of  rust  or  of  discoloration  shall  be  made  upon  any  de- 
scription of  iron  or  steel,  or  upon  any  article  wholly  or  partly  manu- 
factured of  iron  or  steel. 


18S0 


1913 


1897 


220  DIGEST   OF   CUSTOMS   DECISIONS. 


1890 


1883 


149.  No  allowance  or  reduction  of  duties  for  partial  loss  or  damage 
in  cniisequeiico  of  rust  or  of  discoloration  shall  b<>  made  ujton  any  de- 
scription of  iron  or  steel,  or  upon  any  article  wholly  or  partly  manu- 
factured of  iron  or  steel,  or  upon  any  manufacture  of  iron  or  steel. 

1S4.  No  allowance  or  reduction  of  duties  for  partial  loss  or  damage 
in  conso(iuenco  of  rust  or  of  discoloration  shall  he  made  upon  any  de- 
scription of  iron  or  steel,  or  upon  any  partly  manufactured  article  of 
iron  or  steel,  or  upon  any  manufacture  of  iron  and  steel. 

117.  All  metal  produced  from  iron  or  its  ores,  which  is  cast  and 
malleable,  of  whatever  dcscriittion  or  form,  without  regard  to  the  per- 
centage of  carbon  contained  tlu>rein,  wlu'ther  produced  by  cementation, 
or  converted,  cast,  or  made  from  iron  or  its  ores,  by  the  crucible,  Besse- 
mer, Clapp-Grillith,  pneumatic,  Thomas-Oilchrist,  basic,  Siemens-Martin, 
1913  or  open-hearth  process,  or  by  the  equivalent  of  either,  or  by  a  combina- 
tion of  two  or  more  of  the  processes,  or  their  equivalents,  or  by  any 
fusion  or  other  process  which  produces  from  iron  or  its  ores  a  metal 
either  granular  or  tibi'ous  in  structure,  which  is  cast  and  malleable,  ex- 
cepting what  is  known  as  malleable-iron  castings,  shall  be  classed  and 
denominated  as  steel. 

139.  All  metal  produced  from  iron  or  its  ores,  which  is  cast  and 
malleable,  of  whatever  description  or  form,  without  regard  to  the  per- 
centage of  carbon  contained  therein,  whetlier  produced  by  cementation, 
or  converted,  cast,  or  made  from  iron  or  its  ores,  by  the  crucible,  Besse- 
mer, Clapp-Grithth,  pneumatic,  Thomas-Gilchrist,  basic,  Siemens-Martin, 
1909  or  open-hearth  process,  or  by  the  equivalent  of  either,  or  by  a  combina- 
tion of  two  or  more  of  the  processes,  or  their  equivalents,  or  by  any 
fusion  or  other  process  which  produces  from  iron  or  its  ores  a  metal 
either  granular  or  fibrous  in  structure,  which  is  cast  and  malleable,  ex- 
cepting what  is  known  as  malleable-iron  castings,  shall  be  classed  and 
denominated  as  steel. 

139.  All  metal  produced  from  iron  or  its  ores,  which  is  cast  and 
malleable,  of  whatever  description  or  form,  without  regard  to  the  per- 
centage of  carbon  contained  therein,  whether  produced  by  cementation, 
or  converted,  cast,  or  made  from  iron  or  its  ores,  by  the  crucible,  Besse- 
mer, Clapp-Griffith,  pneumatic,  Thomas-Gilchrist,  basic,  Siemens-Martin, 
1897  or  open-hearth  process,  or  by  the  equivalent  of  either,  or  by  a  combina- 
tion of  two  or  more  of  the  processes,  or  their  equivalents,  or  by  any 
fusion  or  other  process  which  produces  from  iron  or  its  ores  a  metal 
either  granular  or  librous  in  structure,  which  is  cast  and  malleable,  ex- 
cepting what  is  known  as  malleable-iron  castings,  shall  be  classed  and 
denominated  as  steel. 

1894         (No  corresponding  provision.) 

150.  All  metal  produced  from  iron  or  its  ores,  which  is  cast  and 
malleable,  of  whatever  descrii)tion  or  form,  without  regard  to  the  per- 
centage of  carbon  contained  therein,  whether  produced  by  cementation, 
or  converted,  cast,  or  made  from  iron  or  its  ores,  by  the  crucible,  Besse- 
mer, Clapp-Griflith,  pneumatic,  Thomas-Gilchrist,  basic,  Siemens-Martin, 

1890  or  open-hearth  process,  or  by  the  equivalent  of  either,  or  by  a  combina- 
tion of  two  or  more  of  the  processes,  or  their  equivalents,  or  by  any 
fusion  or  other  process  which  produces  from  iron  or  its  ores  a  metal 
either  granular  or  fibrous  in  structure,  which  is  cast  and  malleable,  ex- 
cepting what  is  known  as  malleable-iron  castings,  shall  be  classed  and 
denominated  as  steel. 

183.  *  *  *  Provided,  That  all  metal  produced  from  iron  or  its 
ores,  which  is  cast  and  malleable,  of  whatever  de.scription  or  form,  with- 
out regard  to  the  percentiure  of  carbon  contained  therein,  whether  pro- 
duced by  cementation,  or  converted,  cast,  or  made  from  iron  or  its  ores, 
by  the  crucible,  Bessemer,  pneumatic,  Thomas-Gilchrist,  basic,  Siemens- 
1883  Martin,  or  open-hearth  process,  or  by  the  equivalent  of  either,  or  by  the 
combination  of  two  or  more  of  the  processes,  or  their  equivalents,  or  by 
any  fusion  or  other  process  which  produces  from  iron  or  its  ores  a  metal 
either  granular  or  fibrous  in  structure,  which  is  cast  and  malleable,  ex- 
cepting what  is  known  as  malleable-iron  castings,  shall  be  classed  and 
denominated  as  steel. 


SCHEDULE    C METALS    AND    MANUFACTURES    OF.  221 

1913  118.  Anvils  of  iron  or  steel,  or  of  iron  and  steel  combined,  by  what- 
ever process  made,  or  in  whatever  stage  of  manufacture,  15  per  centum 
ad  valorem. 

1909  140.  Anvils  of  iron  or  steel,  or  of  iron  and  steel  combined,  by  whatever 
process  made,  or  in  whatever  stage  of  manufacture,  If  cents  per  pound. 

1897  142.  Anvils  of  iron  or  steel,  or  of  iron  and  steel  combined,  by  what- 
ever process  made,  or  in  whatever  stage  of  manufacture,  1|  cents  per 
pound. 

1894  128.  Anvils  of  iron  or  steel,  or  of  iron  and  steel  combined,  by  what- 
ever process  made,  or  in  whatever  stage  of  manufacture.  If  cents  per 
pound. 

1890  155.  Anvils  of  iron  or  steel,  or  of  iron  and  steel  combined,  by  what- 
ever process  made,  or  in  whatever  stage  of  manufacture,  2i  cents  per 
pound. 

1883  163.  Anvils,  *  *  *  weighing  each  twenty-five  pounds  or  more, 
2  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Paper  Weights  in  the  shape  of  anvils,  composed  of  nickel-plated  steel, 
classified  under  paragraph  199,  were  claimed  dutiable  as  anvils  (par.  140). 
They  were  found  to  be  incapable  of  practical  use  as  anvils  and  were  held 
property  classified.— Ab.  32567  (T.  D.  33511). 

1913  119.  Automobiles,  valued  at  .$2,000  or  more,  and  automobile  bodies 

45  per  centum  ad  valorem ;  automobiles  valued  at  less  than  $2,000,  30 
per  centum  ad  valorem ;  automobile  chassis,  and  finished  parts  ot  auto- 
mobiles, not  including  tires,  30  per  centum  ad  valorem. 

1909  141.  Automobiles,  *  *  *  and  finished  parts  of  any  of  the  fore- 
going, not  including  tires,  45  per  centum  ad  valorem. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Automobile  Horns  classified  as  finished  parts  of  automobiles  (par.  119) 
were  held  dutiable  as  manufactures  of  metal   (par.  167). — Ab.  37984. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Automobile  Horns  and  metal-mounted  rubber  bulbs  therefor,  constituting 
complete  horns  of  which  metal  is  chief  value,  each  part  being  useless  without 
the  other,  are  entireties  and  dutiable  as  manufactures  of  metal  under  para- 
graph 199.  The  bulbs  are  not  separately  classifiable  as  manufactures  of  India 
rubber  (par.  463).— T.  D.  31567  (G.  A.  7219). 

Magneto  Windings  and  Condensers. — The  windings  are  in  chief  value  of 
covered  copper  wire,  and  the  condensers  are  in  chief  value  of  mica.  These 
articles  are  used  in  what  are  termed  explosive  motors,  and  serve  the  purpose 
cf  transforming  the  low  tension  current  from  the  magneto  to  a  high  tension. 
It  is  clear  to  us  that  the  parts  in  question  have  no  special  adaptation  for  auto- 
mobiles, and  that  they  are,  in  fact,  commonly  used  otherwise. — Ab.  24259 
(T.  D.  31070). 


222  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  I'NDKIt  THE  ACT  OF  1897. 

Autom<)I)ik'  Tires  Imported  Willi  Car. — An  iuitoinobile  or  a  chassis  on 
wheels,  with  tiie  tires  therefor,  whether  tlio  hitter  are  on  the  wheels  or  sepa- 
lately  packed,  constitutes  an  entirety  and  should  he  treated  as  such  in  the 
assessment  of  duty.  U.  S.  r.  Auto  Import  Co.  (T.  D.  29599),  affirming  G.  A. 
G507  (T.  D.  2S044),  followed.— T.  D.  297(J()  (O.  A.  6908). 

When  an  incomplete  automobile  car  and  tlie  four  tires  necessary  to  put  it  in 
runninj:  order  are  imported  topcether,  in  the  same  ve.ssel,  by  the  same  importer, 
and  entered  at  the  .same  time,  the  parts  are  dutiable  as  a  whole,  thoujih  before 
the  machine  is  ever  used  other  tires  may  be  substituted. — Atito  Import  Co.  v. 
U.  S. ;  Archer  v.  U.  S.  (C.  C.  A.),  T.  D.  29599;  T.  D.  29123  (C.  C.)  reversed; 
(G.  A.  6567)  T.  D.  28044  and  Ab.  15117  (T.  D.  28104)  affirmed. 

1913         120.  Bicycles,  motor  cycles,  and  linisluHl  parts  thereof,  not  including 
tires,  25  i)cr  centum  ad  valorem. 

1909         141.  *     *     *     bicycles,   and  motor   cycles,   and   finished   parts   of   any 
of  the  foregoing,  not  including  tires,  45  per  centum  ad  valorem. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNOKK  THE  ACT  OF  191.3. 

Bicycle  Accessories. — Cycle  lamps,  pump,  clips,  pumps,  push  bells,  and  tool 
bags,  used  as  accessories  to  bicycles,  are  not  properly  classifiable  under  the 
provisions  of  paragraph  120  for  "  bicycles  and  finished  parts  thereof,"  but  are 
dutiable  according  to  the  component  of  chief  value  therein. — T.  D.  35223 
(G.  A.  7700). 

Bicycle  Parts. — Bicycle  lamps,  oil  cans,  pumps,  and  horns,  composed  io 
chief  value  of  metal;  and  rubber  bulbs  with  fittings;  tool  bags  composed  in 
chief  value  of  leather,  and  pedals  and  saddles,  classified  as  parts  of  bicycles 
(par.  120),  were  claimed  dutiable  under  paragraphs  167,  368,  or  369.  It  was 
found  that  the  pedals  and  saddles  were  properly  classified  as  parts  of  bicycle.s. 
All  other  articles  in  chief  value  of  metal  were  held  dutiable  under  para- 
graph 167.— Ab.  38014. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bicycle  Saddles  assessed  as  parts  of  bicycles  under  paragraph  141  were 
claimed  dutiable  as  manufactures  of  leather  (par.  452).  Protest  overruled. — 
Ab.  32881  (T.  D.  33591). 

121.  Axles,  or  parts  thereof,  axle  bars,  axle  blanks,  or  forgings  for 
axles,  whether  of  iron  or  steel,  without  reference  to  the  stage  or  state 
of  manufactin-e,  not  otherwise  provided  for  in  this  section,  10  jier  centum 
ad  valorem:  Provided,  That  when  iron  or  steel  axles  are  imported  fitted 
in  wheels,  or  parts  of  wheels,  of  iron  or  steel,  they  shall  be  dutiable  at 
the  same  rate  as  the  wheels  in  which  they  are  fitted. 

142.  Axles,  or  parts  thereof,  axle  bars,  axle  blanks,  or  forgings  for 
axles,  whether  of  iron  or  steel,  without  reference  to  the  stage  or  state 
of  manufacture,  not  otherwise  provided  for  in  this  section,  valued  at  not 
1909  more  than  6  cents  per  pound,  three-fourths  of  1  cent  per  pound  :  Pro- 
vided, That  when  iron  or  steel  axles  are  imported  fitted  in  wheels,  or 
parts  of  wheels,  of  iron  or  steel,  they  shall  be  dutiable  at  the  same  rate 
as  the  wheels  in  which  they  are  fitted. 


1913 


SCHEDULE    C METALS    AND    MANUFACTURES    OF.  223 

143.  Axles,  or  parts  thereof,  axle  bars,  axle  blanks,  or  forgings  for 
axles,  whether  of  iron  or  steel,  without  reference  to  the  stage  or  state 
of  manufacture,  valued  at  not  more  than  6  cents  per  pound,  1  cent  per 
pound:  Provided,  That  when  iron  or  steel  axles  are  imported  fitted  in 
wheels,  or  parts  of  wheels,  of  iron  or  steel,  they  shall  be  dutiable  at  the 
same  rate  as  the  wheels  in  which  they  are  fitted. 

127.  Axles,  or  parts  thereof,  axle  bars,  axle  blanks,  or  forgings  for 
axles,  whether  of  iron  or  steel,  without  reference  to  the  stage  or  state  of 
manufacture,  IJ  cents  per  pound :  Provided,  That  when  iron  or  steel 
axles  are  imported  fitted  in  wheels,  or  parts  of  wheels,  of  iron  or  steel, 
they  shall  be  dutiable  at  the  same  rate  as  the  wheels  in  which  they  are 
fitted. 

154.  Axles,  or  parts  thereof,  axle  bars,  axle  blanks,  or  forgings  for 
axles,  whether  of  iron  or  steel,  without  reference  to  the  stage  or  state 
of  manufacture,  2  cents  per  pound :  Provided,  That  when  iron  or  steel 
axles  are  imported  fitted  in  wheels,  or  parts  of  wheels,  of  iron  or  steel, 
they  shall  be  dutiable  at  the  same  rate  as  the  wheels  in  which  they  are 
fitted. 

166.  Iron  or  steel  axles,  parts  thereof,  axle  bars,  axle  blanks,  or  forg- 
1883    ings  for  axles,  without  reference  to  the  stage  or  state  of  manufacture, 
2^  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bicycle  Axles  of  steel   are  dutiable  as  axles  and   not  as  manufactures  of 
metal.— T.  D.  14291  (G.  A.  2220). 


1897 


1894 


1890 


1913 
1909 


122.  Blacksmiths'  hammers,  tongs,  and  sledges,  track  tools,  wedges, 
and  crowbars,  whether  of  iron  or  steel,  10  per  centum  ad  valorem. 

143.  Blacksmiths'  hammers  and  sledges,  track  tools,  wedges,  and  crow- 
bars, whether  of  iron  or  steel.  If  cents  per  pound. 


-q_         144.  Blacksmiths'  hammers  and  sledges,  track  tools,  wedges,  and  crow- 
bars,  whether  of  iron  or  steel,  li  cents  per  pound. 

129.  Blacksmiths'  hammers  and  sledges,  track  tools,  wedges,  and  crow- 
bars, whether  of  iron  or  steel,  li  cents  per  pound. 


1894 
1890 
1883 


156.  Blacksmiths'  hammers  and  sledges,  track  tools,  wedges,  and  crow- 
bars, whether  of  iron  or  steel,  2|  cents  per  pound. 

165.  Iron    or    steel    blacksmiths'    hammers    and    sledges,    track    tools, 
wedges,  and  crowbars,  2^  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1883. 


Track  Tools. — Steel  picks,  spike  hammers,  or  mauls  for  driving  spikes,  and 
clawed  bars,  used  mainly  by  railroad  companies  in  laying  and  repairing  tracks, 
are  dutiable  as  track  tools  and  not  as  manufactures  of  metal. — Procter  v.  Spaul- 
ding,  26  Fed.  Rep.,  610. 

123.  Nuts  or   nut  blanks   and  washers.   5  per   centum   ad   valorem ; 

bols  of  iron  er  steel,  with  or  without  threads  or  nuts,  or  bolt  bhinks, 

1913     finished  hinges  or  hinge  blanks,  10  per  centum  ad  valorem ;  s?piral  nut 

locks  and   lock  washers,   whether   of   iron   or   steel,   30  per   centum    ad 

valorem. 

1144.  Bolts,  with  or  without  threads  or  nuts,  or  bolt  blanks,  and  finished 
hinges  or  hinge  blanks,  whether  of  iron  or  steel,  1^  cents  per  pound. 
162.  *     *     *     nuts,  and  washers,     *     *     *,  of  wrought  iron  or  steel, 
three-fourths  of  1  cent  per  pound. 

(145.  Bolts,  with  or  without  threads  or  nuts,  or  bolt  blanks,  and  finished 
hinges  or  hinge  blanks,  whether  of  iron  or  steel,  1*  cents  per  pound. 
163.  *     *     *     nuts,  and  washers,     *     *     *,     of  wrought  iron  or  steel, 
1  cent  per  pound. 


224  DIGEST   OF   CUSTOMS   DECISIONS. 


1894 


131.  Bolts,  with  or  without  throads  or  nuts,  or  bolt  blanks,  and  finished 
liinst'S  or  hinge  blanks,  whether  iron  or  steel,  1^  cents  per  pound. 

148.*     *     *     nuts,   and   washers,     *     *     *     of  wrought   iron  or  steel, 
125  per  centum  ad  valorem. 

1158.  Bolts,  with  or  without  threads  or  nuts,  or  bolt  blanks,  and  finished 
iiinges  or  hinge  blanks,  whether  of  iron  or  steel,  2i  cents  per  pound. 
176.  *     *     *     nuts,  and  washers,     *     *     *     of  wrought  iron  or  steel, 
1.8  cents  per  pound. 

(162.  Wrought    iron    or    steel     *     *     ♦     nuts,    and    washers,     •     ♦     » 
2  cents  pen-  pound. 
164.  Iron  or  steel     *     *     *     bolts,  with  or  without  thread  or  nuts,  or 
bolt  blanks,  and  finished  hinges  or  hinge  blanks,  2^  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Copper  Hinges  are  properly  dutiable  at  10  per  cent  ad  valorem  under  the 
specific  provision  in  paragraph  123  for  "  finished  hinges  or  hinge  blanks,"  as 
claimed,  rather  than  at  20  per  cent  ad  valorem  under  paragraph  167  as  manu- 
factures of  metal,  as  assessed.— T.  D.  85497  (G.  A.  7733). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Hinges,  Bronze  Chief  Value. — Door  hinges  made  of  steel,  with  added 
fittings  of  bronze,  are  not  dutiable  under  paragraph  144  relating  to  "  finished 
hinges  or  hinge  blanks,  whether  of  iron  or  steel,"  where  the  bronze  material 
is  chief  value,  but  are  dutiable  under  paragraph  199  as  articles  not  specially 
provided  for  composed  wholly  of  metal.— T.  D.  33337  (G.  A.  7455). 
Iron  Washers. 

Metal  Articles. — Metal  washers  with  an  improved  device  to  prevent  the  nut 
from  slipping  after  it  has  been  properly  fastened  are  dutiable  properly  as 
"  washers "  under  paragraph  162,  rather  than  as  manufactures  of  metal  not 
specially  provided  for,  paragraph  199. 

Pabts  of  Automobiles. — A  patented  metal  washer,  though  it  may  be  used 
on  automobiles,  having  no  special  adaptation  for  that  purpose,  and  in  fact 
commonly  and  practically  used  otherwise,  is  dutiable  as  a  "  washer  "  rather 
than  as  "parts  of  automobiles."— T.  D.  30933  (G.  A.  7101). 

Lock  Washers. — The  authorities  concur  in  the  conclusion  that  lock  washers 
or  nut  locks,  such  as  these  of  the  importation,  intended  for  use  on  automobiles, 
are  an  evolution  of  the  common  washer,  and  they  are  properly  to  be  designated 
"  washers."  The  importation  is  dutiable  as  such  under  paragraph  162  and  not 
as  manufactures  of  steel  not  specially  provided  for. — U.  S.  v.  Motor  Car  Equip- 
ment Co.  (Ct.  Cust.  Appls.),  T.  D.  32355;  (G.  A.  7272)  T.  D.  31864  afiirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Nut  Blanks. — Articles  described  by  the  local  appraiser  as  "  steel  nut  blanks, 
cold  punched,"  and  classified  as  manufactures  of  metal  under  paragraph  193, 
were  claimed  to  be  dutiable  as  "steel  in  all  forms  and  shapes"  (par.  135),  or 
as  steel  nuts  (par.  163).    Protest  overruled.— Ab.  24951  (T.  D.  31352). 

Security  Bolts — in  Part  of  Leather. — We  know  of  no  authority  which  would 
warrant  a  holding  that  paragraph  145  is  to  be  limited  to  bolts  entirely  of  iron 
or  steel,  and  in  our  opinion  it  would  be  error  to  exclude  from  the  applicable 
provisions  of  the  paragraph  of  the  tariff,  wherein  they  are  denominaiively  pro- 
vided for,  bolts  to  the  metal  heads  of  which  has  been  added  a  covering  of 
leather  and  cotton.— Ab.  22850  (T.  D.  30410). 


SCHEDULE    C METALS   AND   MANUFACTURES   OP.  225 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bicycle  Nuts  of  steel  are  dutiable  as  nuts  and  not  as  manufactures  of 
steel.— T.  D.  14291  (G.  A.  2220). 

Carriage  Bolts  and  Step. — Certain  bolts  invoiced  as  "  boutons  de  tirage" 
dutiable  as  bolts.— T.  D.  12932  (G.  A.  1483). 

Stay  Bolts  and  Stud  Bolts. — The  merchandise  consists  of  bolts  and  nuts. 
Some  of  the  bolts  have  a  thread  and  nut  on  one  end  only,  the  other  end  being 
turned  to  fit  into  a  socket.  Some  of  them  are  used  to  hold  parts  of  machinery 
together,  while  others  are  used  to  keep  pieces  apart.  Besides  these  uses,  some 
of  them  are  fashioned  to  act  as  axles  for  gear. 

The  provision  of  paragraph  158,  for  "  bolts,  with  or  without  threads  or  nuts," 
is,  in  the  opinion  of  the  board,  broad  enough  to  include  stay  bolts  and  stud 
bolts.— T.  D.  15159  (G.  A.  2685). 

124.  Card  clothing  not  actually  and  permanently  fitted  to  and 
attached  to  carding  machines  or  to  parts  thereof  at  the  time  of  importa- 
tion, when  manufactured  with  roimd  iron  or  untempered  round  steel 
1913  wire,  10  per  centum  ad  valorem ;  when  manufactured  with  tempered 
round  steel  wire,  or  with  plated  wire  or  other  than  round  iron  or  steel 
wire,  or  with  felt  face,  or  wool  face,  or  rubber  face  cloth  containing 
wool,  35  per  centum  ad  valorem. 

145.  Card  clothing  not  actually  and  permanently  fitted  to  and  attached 
to  carding  machines  or  to  parts  thereof  at  the  time  of  importation,  when 
manufactured  with  round  iron  or  untempered  round  steel  wire,  20  cents 
1909  per  square  foot ;  when  manufactured  with  tempered  round  steel  wire, 
45  cents  per  square  foot ;  when  manufactured  with  plated  wire  or  other 
than  round  iron  or  steel  wire,  or  with  felt  face,  wool  face,  or  rubber 
face  cloth  containing  wool,  55  cents  per  square  foot. 

-_         146.  Card-clothing  manufactured  from  tempered  steel  wire,  45  cents 
per  square  foot ;  all  other,  20  cents  per  square  foot. 

1894        132.  Card  clothing  manufactured  from  tempered  steel  wire,  40  cents 
per  square  foot ;  all  other,  20  cents  per  square  foot. 

1890        159.  Card  clothing,  manufactured  from  tempered  steel  wire,  50  cents 
per  square  foot ;  all  other,  25  cents  per  square  foot. 

1883        411.  Card    clothing,    25    cents    per    square    foot ;    when    manufactured 
from  tempered  steel  wire,  45  cents  per  square  foot. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Strips  of  Card  Clothing  with  Metal  End  Plates  and  metal  clips  pei-raa- 
nently  attached  thereto  are  properly  classifiable  as  manufactures  of  metal  not 
specially  provided  for  under  paragraph  167  rather  than  dutiable  under  the 
provisions  of  paragraph  124  for  "  card  clothing."  G.  A.  3721  (T.  D.  17735)  cited 
«nd  followed.— T.  D.  36838  (G.  A.  7993). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Card  Clothing — Lags. — It  appears  that  strips  of  rubber  or  leather  set  with 
steel  pins  is  the  ordinary  clothing  used  on  cotton  and  woolen  carding  machines. 
It  appears  further  that  in  the  case  of  flax,  jute,  and  hemp  machinery,  the 
clothing  consists  of  either  wood  or  leather  set  with  steel  pins.  We  are  of  the 
opinion  that  the  provisions  for  card  clothing  include  any  wire  card  used  to 
60690°— 18— VOL  1 15 


226  DIGEST   OF   CUSTOMS   DECISIONS. 

cover  the  cylinders  and  doffers  of  carding  machines.  The  provisions  would 
apply  to  wire-toothed  cloth  of  wood,  as  well  as  to  leather  or  rubber  wire-toothed 
cloth.  We  therefore  hold  that  the  lags  or  staves  here  in  question  are  properly 
dutiable  as  claimed  under  the  provisions  of  paragraph  146,  as  card  clothing 
iri.inufactured  fri>m  tempered  steel  wire.— Ab.  19234  (T.  D.  29119). 
(^ard  Clothing. 

iMroKTATioN  OF  M.\cniNKi{Y  Unassembi.kd. — Carding  machines  were  imported 
in  an  unassembled  condition,  in  separate  packages.  Part  of  the  clothing  there- 
for was  attacheil  and  a  portion  was  not.  This  latter  portion  has  not  been  ad- 
justed t«i  the  machinery  before  importation,  and  required  cutting  somewhat  in 
order  to  be  fitted  for  adjustment.  Held  that  for  the  assessment  of  duty  the 
importation  should  be  considered  as  an  entirety,  and  the  card  clothing  subjected 
to  duty  as  a  part  of  the  machine  and  at  the  same  rate. 

Imi'oktation  of  Ski'akate  Parts. — An  article  dutiable  as  a  whole  may  be  Im- 
ported in  separate  packages,  a  small  need  of  adjustment  not  making  the  .sev- 
eral parts  dutiable  separately  rather  than  as  integral  parts  of  a  linished  whole. 
But  if,  under  the  name  of  adjustment,  a  considerable  part  of  the  manufacture 
of  the  article  takes  place  after  importation,  so  that  the  component  parts  are. 
when  imported,  related  to  the  complete  article  as  raw  material,  such  raw  mate- 
rial is  dutiable  accordingly.     The  que.stion  is  one  of  degree. 

Gknkkal  Appkaiskus  as  Experts. — In  deciding  appeals  from  the  Board  of 
General  Appraisers,  considerable  weight  should  be  attached  in  chtsc  cases  to  the 
opinion  of  experts  like  the  (Jeneral  Appraisers  who  are  familiar  with  con- 
troversies of  the  kind  in  question.— U.  S.  v.  Leigh  (C.  C),  T.  D.  2SGSS ;  (G.  A. 
6490)  T.  D.  27760  aflirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Card  Clotliing. 

The  merchandise  is  card  clothing.  The  importers  contend  that  the  article 
known  as  "  tempered  steel  clothing "  is  subjected  to  an  extra  process  of  tem- 
pering which  was  not  undergone  by  the  clothing  in  question.  But  as  para- 
graph 159  provides  for  clothing  manufactured  from  temi)ered  steel  wire  and  not 
for  a  commodity  known  as  "  tempered  steel  clothing."  the  decision  of  the  col- 
lector must  be  affirmed  in  accordance  with  our  finding  of  facts. — T.  D.  12928 
(G.  A.  1479). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Riveted  to  Iron  Flats. — Card  clothing  which  is  attached  by  means  of  rivets 
to  iron  flats,  for  the  purpose  of  being  attached  to  machines  for  carding  cotton, 
1p  dutiable  as  manufactures  of  metal  and  not  as  card  clothing. — U.  S.  v.  Leigh 
(C.  C),  41  Fed.  Rep.,  33. 

125.  Cast-iron  pipe  of  every  description,  cast-iron  andirons,  plates, 
stove  plates,  sadirons,  tailors'  irons,  hatters'  irons,  and  castings  and 
vessels  wholly  of  cast  iron,  including  all  castings  of  iron  or  cast-iron 
iqio  plates  which  have  been  chiseled,  drilled,  mnchined,  or  otherwi.se  advanced 
in  (•((iidition  by  processes  or  operations  sub.sequent  to  the  casting  process 
but  not  made  up  into  articles  or  finished  machine  parts;  castings  of 
malleable  iron  not  sjx'cially  ])rovi(led  for  in  this  section;  cast  hollow 
ware,  coated,  glazed,  or  tinned,  10  per  centum  ad  valorem. 


1897  < 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  227 

146.  Cast-iron  pipe  of  every  description,  one-fourtli  of  1  cent  per 
pound. 

147.  Cast-iron  andirons,  plates,  stoves  plates,  sadirons,  tailors'  irons, 
hatters'  irons,  and  castings  and  vessels  wholly  of  cast  iron,  eight-tenths 
of  1  cent  per  pound.  All  castings  of  iron  or  cast-iron  plates  which  have 
been  chiseled,  drilled,  machined,  or  otherwise  advanced  in  condi4;ion  by 

1909  I  processes  or  operations  subsequent  to  the  casting  process  but  not  made 
up  into  articles,  shall  pay  two-tenths  of  1  cent  per  pound  more  than 
the  rate  imposed  upon  the  castings  of  iron  and  cast-iron  plates  herein- 
before provided  for. 

148.  Castings  of  malleable  iron  not  specially  provided  for  in  this  sec- 
tion, seven-tenths  of  1  cent  per  pound. 

149.  Cast  hollow  ware,  coated,  glazed,  or  tinned,  IJ  cents  per  pound. 

147.  Cast-iron  pipe  of  every  description,  four-tenths  of  1  cent  per 
pound. 

148.  Cast-iron  vessels,  plates,  stove  plates,  andirons,  sadirons,  tailors' 
irons,  hatters'  irons,  and  castings  of  iron,  not  specially  provided  for  in 
this  Act.  eight-tenths  of  1  cent  per  pound. 

149.  Castings  of  malleable  iron  not  specially  provided  for  in  this  Act, 
nine-tenths  of  1  cent  per  pound. 

150.  Cast  hollow  ware,  coated,  glazed,  or  tinned,  2  cents  per  pound. 

133.  Cast-iron  pipe  of  every  description,  six-tenths  of  1  cent  per  pound, 

134.  Cast-iron  vessels,  plates,  stove  plates,  andirons,  sadirons,  tailors' 
irons,  hatters'  irons,  and  castings  of  iron,  not  specially  provided  for  in 

1894  '  this  Act,  eight-tenths  of  1  cent  per  pound. 

135.  Castings  of  malleable  iron  not  specially  provided  for  in  this  Act, 
nine-tenths  of  1  cent  per  pound. 

136.  Cast  hollow  ware,  coated,  glazed,  or  tinned,  2  cents  per  pound. 

160.  Cast-iron  pipe  of  every  description,  nine-tenths  of  1  cent  per 
pound. 

161.  Cast-iron  vessels,  plates,  stove  plates,  andirons,  sadirons,  tailors' 
irons,  hatters'  irons,  and  castings  of  iron,  not  specially  provided  for  in 
this  Act.  1.2  cents  per  pound. 

162.  Castings  of  malleable  iron  not  specially  provided  for  in  this  Act, 
If  cents  per  pound. 

163.  Cast  hollow  ware,  coated,  glazed,  or  tinned,  3  cents  per  pound. 

156.  Cast-iron  pipe  of  every  description,  1  cent  per  pound. 

157.  Cast-iron  vessels,  plates,  stove  plates,  andirons,  sadirons,  tailors' 
irons,  hatters'  irons,  and  castings  of  iron,  not  specially  enumerated  or 

1883  {  provided  for  in  this  Act,  li  cents  per  pound. 

161.  Malleable-iron  castings  not  specially  enumerated  or  provided  for 
in  this  Act,  2  cents  per  pound. 
201.  Hollow  ware,  coated,  glazed,  or  tinned,  3  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Brewing-Machine  Parts. — These  are  finished  castings,  molded,  drilled,  and 
machined,  but  to  make  the  machine  complete  rubber  gaskets,  filter  cloths, 
bronze  fittings,  cocks,  etc.,  are  required.  They  are  not  adapted  to  the  final  use 
for  which  they  were  made ;  they  are  not  "  made  up  into  articles." — Lang  et  al. 
V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34552;  (G.  A.  Ab.  34937)  T.  D.  34219  reversed. 

Cast  Hollow  Ware.— On  the  authority  of  Sittig  v.  U.  S.  (4  Ct.  Cust.  Appls., 
281;  T.  D.  33491)  cast-iron  kettles  enameled  on  the  inside  with  vitreous  glasses, 
classified  under  paragraph  199,  were  held  dutiable  under  paragraph  149,  as 
claimed.— Ab.  35342  (T.  D.  34378). 

Cast-Iron  Articles. — A  cast-iron  feed  nave  and  grinding  disks,  incomplete  in 
themselves,  being  replace  or  repair  parts  for  machines,  assessed  under  para- 
graph 199,  were  held  dutiable  as  advanced  forms  of  castings  (par.  147).  (i.  A. 
7106  (T.  D.  30981)  and  U.  S.  v.  Leigh  (4  Ct.  Cust.  Appls.,  — ;  T.  D.  33517  fol- 
lowed.—Ab.  33819  (T.  D.  33789). 


1890  < 


228  DIGEST   OF   CUSTOMS  DECISIONS. 

Cast-Iron  Grinders. 

Finished  Castings. — Cast-iron  grinders  which  have  been  finished  by  machin- 
e-ry  after  the  completion  of  the  casting  process  are  dutiable  under  the  pro- 
visions of  paragraph  147  as  iron  castings  advanced  in  condition  subsequent  to 
casting. 

"  Made  Up  Into  Articles." — The  phrase  "  but  not  made  up  into  articles  " 
will  not  operate  so  as  to  exclude  a  finished  casting,  but  applies  to  such  as  are 
made  into  or  form  a  part  of  something  else.— T.  D.  30981  (G.  A.  7106). 

Cast-Iron  Statuary.— Cast-iron  statues,  with  the  marks  of  the  mold  removed, 
then  ilecorated  by  means  of  paint  or  coloring  material,  and  which  are  finished 
and  ornamented  figures,  are  dutiable  as  manufactures  of  iron  "  not  specially 
provided  for,"  under  paragraph  199,  and  not  as  "  castings  "  under  paragraph 
147.— T.  D.  31426  (G.  A.  7191). 

Enameled  Iron  Kettles   were   held   dutiable   under  paragraph   149  on   the 
authority  of  Sittig  v.  U.  S.  (4  Ct.  Cust.  Appls.,  281;  T.  D.  33491).     Additional 
parts  assessed  separately   under  paragraph   199  were  held  dutiable  with  the 
kettles  as  entireties.— Ab.  34393  (T.  D.  34033). 
Galvanized  Date  Nails. 

Castings. — The  term  "  castings  "  as  used  in  tariff  acts  has  uniformly  been 
construed  as  being  limited  to  such  articles  of  metal  as  have  not  been  manipu- 
lated or  advanced  by  labor  bestowed  subsequently  to  the  process  of  casting, 
unless  such  labor  constitutes  a  mere  process  incidental  to  the  general  foundry 
work. 

Malleahlk-Iron  Castings. — Date  nails  of  cast  iron  made  malleable  by  sul)- 
jecting  them  to  a  continued  red  heat  and  thereafter  allowing  them  to  cool 
slowly,  which  have  subsequently  been  galvanized  or  plated  with  zinc,  have  by 
reason  of  such  galvanizing  been  advanced  beyond  the  condition  of  castings, 
and  are  therefore  not  dutiable  as  "  castings  of  malleable  iron,"  under  paragraph 
148,  but  are  dutiable  as  manufactures  of  metal,  under  paragraph  199. — T.  D. 
.32.506  (G.  A.  73G3). 

Gear  Wheels.— The  mercliandiso,  invoiced  as  "  spinning  gears,"  consisted  of 
cast-iron  gear  wheels  which,  after  being  cast,  had  been  bored  or  otherwise 
manipulated.  The  contention  of  the  importers  that  the  articles  were  "  cast- 
ings," and  dutiable  under  paragraph  147,  was  sustained.  Note  G.  A.  7106 
(T.  D.  30981).— Ab.  24132   (T.  D.  31044). 

Heel  Plates. — Shoe  heel  plates  classified  under  paragraph  199  \Vere  held  to 
be  dutiable  as  castings  of  malleable  iron  (par.  148).— Ab.  32256  (T.  D.  33409). 

Hollow  AVare. — Legislation,  and  the  judicial  interpretation  of  this,  estab- 
lishes the  intent  of  Congress  to  preserve  in  the  tariff  act  of  1909  the  distinc- 
tion long  maintained  between  glazed  cast-iron  goods  and  otlier  glazed  iron 
wares,  and  to  subject  glazed  iron  hollow  ware  and  glazed  cast-iron  hollow  ware 
to  different  rates  of  duty.  The  goods  here  are  cast  hollow  ware  glazed,  and 
they  are  dutiable  under  paragraph  149. — Sittig  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  33491;  (G.  A.  Ab.  29796)  T.  D.  32830  reversed. 

Iron  Castings. — Cast-iron  cog  wheels,  repair  or  replacement  parts  for  bronze- 
powder  machines,  assessed  under  paragraph  199,  were  held  dutiable  as  iron 
castings  advanced  in  condition  (par.  147).  U.  S.  v.  Leigh  (T.  D.  33.517) 
followed.— Ab.  32897. 

Machine  Parts — Castings. — The  merchandise  consisted  of  an  iron  bed  and 
an  iron  inserting  frame  to  be  u.sed  in  a  printing  or  embossing  machine.  The 
articles  were  classified  as  manufactures  of  metal  under  paragraph  199  and 
held  dutiable  as  castings  (par.  147),  as  claimed  by  the  importers. — Ab.  27482 
(T.  D.  32126). 


SCHEDULE    C METALS   AND   MANUFACTURES   OP.  229 

Machine  Parts. — These  parts  of  textile  machinery  were  made  ready  for 
immediate  attachment  to  the  macliines  for  which  they  had  been  severally 
designed.  They  are  iron  castings  advanced  in  condition  as  defined  by  para- 
graph 147.  Jackson  Co.  et  al.  v.  U.  S.  (2  Ct.  Gust.  Appls.,  475;  T.  D.  32227).— 
U.  S.  V.  Leigh  &  Butler  (Ct.  Cust.  Appls.),  T.  D.  33517;  (G.  A.  7397)  T.  D. 
32872  affirmed. 

Malleable-Iron  Castings. — The  articles  under  protest  were  castings  of  mal- 
leable iron  fitted  to  serve  as  ends  of  spools  used  to  wind  material  on  in  carpet 
mills,  no  labor  or  manufacture  having  been  bestowed  upon  them  subsequent 
to  the  casting  process.  They  were  classified  as  manufactures  of  metal  under 
paragraph  199  and  held  dutiable  as  malleable-iron  castings  (par.  148). — Ab. 
27904  (T.  D.  32314). 

Malleable-Iron  Machined  Castings. — Paragraph  147  provides  for  various 
castings  "  wholly  of  cast  iron,"  and  prescribes  on  "  castings  of  iron  "  advanced 
in  condition  a  duty  additional  to  that  imposed  on  the  "  castings  of  iron  here- 
inbefore provided  for."  Held,  that  as  malleable-iron  castings  are  enumerated  in 
the  following  paragraph  (148),  they  are  not  among  those  "hereinbefore" 
provided  for  in  said  paragraph  147,  and  that  therefore  malleable-iron  castings 
when  advanced  are  dutiable  as  manufactures  of  metal  not  specially  provided 
for  under  paragraph  199.— T.  D.  33787  (G.  A.  7500). 

Mantel  Interiors. — The  several  pieces  of  the  importation,  constituting  the 
fireplace  and  mantel  sets,  have  been  so  designed,  formed,  shaped,  and  fitted 
together  that  they  have  lost  their  identity  as  castings  and  have  become  parts  of 
a  consistent  whole ;  they  have  passed  from  the  category  of  materials  into  one  of 
articles  that,  through  manufacturing  processes,  have  had  their  ultimate  use 
determined.  The  fact  that  the  castings  are  not  assembled  does  not  deprive 
them  of  their  character  as  entireties.  The  articles  were  dutiable  as  assessed 
under  paragraph  199.— Jackson  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32227 ; 
(G.  A.  7218)  T.  D.  31566  affirmed. 

Repair  Part. — We  find  that  the  casting  is  in  one  piece,  has  been  fully  ma- 
chined, and  is  a  bed  or  frame  intended  to  replace  a  section  in  a  three-cylinder 
reversing  engine.  We  hold  in  this  case,  and  following  the  views  as  expressed  in 
G.  A.  7106  (T.  D.  30981)  and  Ab.  24132  (T.  D.  31044),  that  the  finished  iron 
casting  here  in  question  is  not  excluded  from  paragraph  147  by  reason  of  the 
qualifying  phrase  "but  not  made  up  into  articles." — Ab.  25701   (T.  D.  31624). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Finished  Castings. — Cast-iron  machinei-y  parts,  which  have  been  drilled, 
bored,  planed,  fitted,  and  finished,  are  not  dutiable  as  "  castings  "  under  para- 
graph 148,  as  that  provision  does  not  include  iron  castings  fitted  as  parts  of 
machines  by  work  bestowed  on  them  after  they  were  cast.  Such  fitted  ma- 
chinery parts  are  dutiable  under  paragraph  193.  Bromley  v.  U.  S.  (154  Fed. 
Rep.,  399;  T.  D.  28051;  affirmed,  156  Fed.  Rep.,  958;  T.  D.  28520);  Lehigh 
Manufacturing  Co.  v.  U.  S.  (153  Fed.  Rep.,  596;  T.  D.  280.55)  ;  North  American 
Lace  Co.  v.  U.  S.,  suit  1771  (T.  '^.  28210),  followed.— T.  D.  28949  (G.  A.  6756). 

Cast-Iron  Grinders. — Cast-iron  disks,  when  subjected  to  processes  of  manu- 
facture, are  not  "  plates "  within  the  meaning  of  paragraph  148,  and  were 
dutiable  under  paragraph  193. — Prosser  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
80850;   (G.  A.  6629)  T.  D.  28276  affirmed. 

Iron  Teapots. — Teapots  of  antique  appearance,  made  of  cast  iron,  with 
wrought-iron  handles  and  expensive  bronze  covers,  are  dutiable  under  para- 
graph 193  as  "  articles  or  wares  not  specially  provided  for  composed  wholly  of 


230  DIGEST   OF   CUSTOMS  DECISIONS. 

metal, "  rather  than  lUKler  iiaraj^rapli  148  as  "  cast-iron  vessels,"  or  paraj^raph 
150  as  "cast  hollow  ware."— T.  D.  28795  (G.  A.  6722). 

Self-HeatiiiK  Irons. — The  merchandise  consists  of  a  self-heating  smoothing 
iron  e(iui]ipe(l  witli  heating  apparatus  and  alcohol  reservoir.  The  sample  in 
evidence  is  manufactured  in  part  of  iron,  steel,  wood,  tin,  and  asbestos.  It  is 
clear  that  a  reasonable  interpretation  of  paragraph  148,  so  far  as  the  said  pro- 
visions cover  cast-iron  sadirons,  wovdd  exclude  therefrom  self-heating  alcohol 
irons  of  the  kind  here  in  question.— Ab.  21U1G  (T.  D.  29G90). 

Machinery  Parts. — Cast-iron  machinery  parts,  which  have  been  drilled, 
bored,  planed,  fitted,  and  finished,  are  not  dutiable  as  "  castings  "  under  para- 
graph 148,  but  as  manufactures  of  metal  under  paragraph  193. — I^higli  Manu- 
facturing Co.  V.  U.  S.  (C.  C),  T.  D.  28055;  G.  A.  Ab.  70,S8  alTirmed. 

Parts  of  Machines. — Iron  castings  fitted  as  parts  of  machines  by  drilling, 
cutting,  and  other  machine  processes  .subsequent  to  the  casting  are  not  dutiable 
under  paragraph  148  as  "  castings  of  iron,"  but  under  paragraph  193  as  "  arti- 
cles of  iron  partly  manufactured."  By  this  careful  work  their  character  as 
mere  castings  has  been  merged  into  the  higher  mechanical  plane  of  a  manu- 
factured article.— Brondey  v.  U.  S.  (C.  C.  A.),  T.  D.  28520;  T.  D.  28051  (C.  C.) 
pnd  Ab.  8503  (T.  D.  26790)  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Castings  Defined. — Cast-iron  parts  of  knitting  machines  for  hosiery,  packed 
separately  and  separately  invoiced  and  entered,  are  dutiable  as  manufactures 
of  iron.— T.  D.  12814  (G.  A.  1410). 

Cast-iron  Floor  Plates  to  be  laid  upon  brick  flooring  in  the  drying  room 
of  a  manufacturing  establishment  are  cast-iron  plates. — T.  D.  11093  (G.  A. 
536). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Iron  Castings  intended  to  form  part  of  an  ice  machine,  but  wliich  have  to 
be  put  together  after  their  arrival  and  to  which  other  parts  have  to  be  added 
in  order  to  make  comi)lete  machines,  are  castings  of  iron  not  specially  pro- 
vided for. — Winkelmeyer  Brewing  Co.  v.  Whitney,  29  Fed.  Rep.,  780. 

120.  Chain  or  chains  of  all  kinds,  made  of  iron  or  steel,  not  specially 
1913     provided  for  in  this  section,  20  per  centum  ad  valorem  ;   sprocket  and 
machine  chains,  25  per  centum  ad  valorem. 

150.  Chain  or  chains  of  all  kinds,  made  of  iron  or  steel,  not  less  than 
tliree-foiirths  of  one  Inch  in  diameter,  seven-eighths  of  1  cent  per  pound; 
less  than  three-fourths  of  one  inch  and  not  less  than  three-eighths 
of  one  inch  in  diameter,  1^  cents  jier  pound ;  less  than  three-eighths 
1909  of  one  inch  in  diameter  and  not  less  than  five-sixteenths  of  one  inch 
in  diameter.  If  cents  per  pound  ;  less  than  five-sixteenths  of  one  inch 
in  diameter,  3  cents  per  pound;  but  no  chain  or  chains  of  any  descrip- 
tion shall  pay  a  lower  rate  of  duty  than  45  per  centum  ad  valorem. 

1.51.  Chain  or  chains  of  all  kinds,  made  of  iron  or  steel,  not  less  than 
three-fourths  of  one  inch  in  diameter,  IJ  cents  per  pound ;  less  than 
three-fourths  of  one  inch  and  not  less  than  three-eighths  of  one  inch  in 
diameter,  Ig  cents  per  pound;  less  than  three-eighths  of  one  inch  in 
diameter  and  not  le.ss  than  five-sixteenths  of  one  inch  in  diameter,  IJ 
cents  per  pound  ;  less  than  five-sixteenths  of  one  inch  in  diameter,  3 
cents  per  jjound  ;  but  no  chain  or  chains  of  any  descrii)tion  shall  pay  a 
lower  rate  of  duty  than  45  per  centum  ad  valorem. 

137.  Chains  of  all  kinds,  made  of  iron  or  steel,  30  per  centum  ad 
valorem. 


1897 


1894 


SCHEDULE    C METALS   AND    MANUFACTURES    OF.  231 

164.  Chain  or  chains  of  all  kinds,  made  of  iron  or  steel,  not  less  than 
three-fourths  of  one  inch  in  diameter,  lin  cents  per  pound;  less  than 
1890  three-fourths  of  one  inch  and  not  less  than  three-eighths  of  one  inch  in 
diameter,  l/n  cents  per  pound ;  less  than  three-eighths  of  one  inch  in 
diameter,  2i  cents  per  pound ;  but  no  chain  or  chains  of  any  description 
shall  pay  a  lower  rate  of  duty  than  45  per  centum  ad  valorem. 

171.  Chain  or  chains  of  all  kinds,  made  of  iron  or  steel,  not  less  than 
three-fourths  of  one  inch  in   diameter,   IJ   cents  per  pound ;   less   than 
1883     three-fourths  of  one  inch  and  not  less  than  three-eighths  of  one  inch  in 
diameter,  2  cents  per  pound ;  less  than  three-eighths  of  one  inch  in  diam- 
eter, 2i  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Sprocket  Chains  classified  as  parts  of  automobiles  under  paragraph  119 
were  held  dutiable  under  the  specific  provision  therefor  in  paragraph  126. — 
Ab.  36332  (T.  D.  34742). 

DECISIONS  UNDER   STATUTES   PRIOR  TO  THE  ACT   OF  1883. 

Cables  and  Parts  Thereof. — In  the  description  "cables  and  parts  thereof" 
the  words  "  parts  thereof  "  apply  only  to  parts  of  cables  which  retain  the  prop- 
erties of  complete  cables,  that  is,  to  a  number  of  links  connected  together  so 
as  to  form  part  of  a  chain,  and  not  to  single  detached  links  though  complete  as 
such,  and  especially  not  to  pieces  of  round  iron  cut  to  the  proper  length,  and 
which  are  either  straight  or  partially  bent  into  shape,  but  not  welded  together 
.'JO  as  to  form  completed  links. — U.  S.  v.  Thirty  One  Boxes,  28  Fed.  Cas.,  56. 

12  7.  Lap-welded,  butt-welded,  seamed,  or  jointed  iron  or  steel  tubes, 
pipes,  flues,  or  stays ;  cylindrical  or  tubular  tanks  or  vessels,  for  holding 
gas,  liquids,  or  other  material,  whether  full  or  empty ;  flexible  metal 
tubing  or  hose,  not  specially  provided  for  in  this  section,  whether  cov- 
ered with  wire  or  other  material,  or  otherwise,  including  any  appliances 
or  attachments  aflixed  thereto ;  welded  cylindrical  furnaces,  tubes,  or 
flues  made  from  plate  metal,  and  corrugated,  ribbed,  or  otherwise  rein- 
forced against  collapsing  pressure,  and  all  other  iron  or  steel  tubes, 
finished,  not  specially  provided  for  in  this  section,  20  per  centum  ad 
valorem. 

151.  Lap-welded,  butt-welded,  seamed,  or  jointed  iron  or  steel  tubes, 
pipes,  flues,  or  stays,  not  thinner  than  number  sixteen  wire  gauge,  if  not 
less  than  three-eighths  of  an  inch  in  diameter,  1  cent  per  pound;  if 
less  than  three-eighths  of  an  inch  and  not  less  than  one-fourth  of  an  inch 
in  diameter,  IJ  cents  per  pound ;  if  less  than  one-fourth  of  an  inch  in 
diameter.  2  cents  per  pound:  J'roridcd,  That  no  tubes,  pipes,  flues,  or 
stays,  made  of  charcoal  iron,  shall  pay  a  less  rate  of  duty  than  lA  cents 
per  pound;  cylindrical  or  tubular  tanks  or  vessels,  for  holding  gas.  liq- 
uids, or  other  material,  whether  full  or  empty,  30  per  centum  ad  va- 
lorem; flexible  metal  tubing  or  hose,  not  specially  provided  for  in  this 
section,  whether  covered  with  wire  or  other  material,  or  otherwise, 
including  any  appliances  or  attachments  affixed  thereto,  30  per  centum 
ad  valorem ;  welded  cylindrical  furnaces,  tubes,  or  flues  made  from  plate 
metal,  and  corrugated,  ribbed,  or  otherwise  reinforced  against  collapsing 
pressure,  2  cents  per  pound  ;  all  other  iron  or  steel  tubes,  finished,  not 
specially  provided  for  in  this  section,  30  per  centum  ad  valorem. 

152.  Lap-welded,  butt-welded,  seamed,  or  jointed  iron  or  steel  boiler 
tubes,  pipes,  flues,  or  stays,  not  thinner  than  number  sixteen  wire  gauge, 

1897  2  cents  per  pound  ;  welded  cylindrical  furnaces,  made  from  plate  metal, 
2^  cents  per  pound ;  all  other  iron  or  steel  tubes,  finished,  not  specially 
provided  for  in  this  Act,  35  per  centum  ad  valorem. 

130.  Boiler  or  other  tubes,  pipes,  flues,  or  stays  of  wrought  iron  or 
steel,  25  per  centum  ad  valorem. 


1913 


1909 


1894 


232  DIGEST   OF   CUSTOMS   DECISIONS. 

1890        ^'"*"'  ^*"''*^''  ^^  other  tubes,  pipes,  flues,  or  stays  of  wrought  iron  or 
steel.  2*  cents  per  pound. 

1109.  Boiler  tubes,  or  flue.s,  or  stays,  of  wrought  iron  or  steel,  3  cents 
per  pound. 
170.  Other  wrought-iron  or  steel  tubes  or  pipes,  2i  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OP  1913. 

Containers  of  "  Gas,  Liquids,  or  Other  Material." — Strong  sheet-iron 
drums,  containing  binoxide  of  barium,  .some  barrel-shapetl  and  some  tubular, 
the  barrel-shaped  ones  having  in  the  head  an  opening  closed  by  a  readily  re- 
movable and  replaceable  lid,  and  the  tubular  one  closed  by  a  cork  and  sealed 
by  a  tin  cap  the  removal  of  which  does  not  injure  the  container,  the  single 
completed  use  of  which  did  not  destroy  them  or  affect  their  status  as  containers, 
are  dutiable  under  paragraph  127  as  "  cylindrical  or  tubular  tanks  or  vessels, 
for  holding  gas,  liquids,  or  other  material."  U.  S.  v.  Garramone  (2  Ct.  Cust. 
Appls.,  30;  T.  D.  31577)  and  U.  S.  v.  Braun  Chemical  Co.  (2  Ct.  Cust  Appls., 
57;  T.  D.  31596)  distinguished,  and  U.  S.  v.  Marx  (1  Ct.  Cust.  Appls.,  152;  T.  D. 
31210)  followed. 

Within  the  meaning  of  paragraph  127  a  barrel-shaped  drum  may  properly  be 
regarded  as  a  cylindrical  ves.sel. — U.  S.  v.  Bene  et  al.  (Ct.  Cust.  Appls.),  T.  D. 
36145 ;  G.  A.  Ab.  3S167  reversed. 

Strong  sheet-iron  drums  containing  sulphide  of  sodium,  which,  when  in 
proper  condition,  will  admit  of  their  contents  being  removed  without  destroy- 
ing them  or  their  usefulness  as  containers,  are  dutiable  under  paragraph  127 
as  "  cylindrical  or  tubuhir  tanks  or  vessels,  for  holding  gas,  liquids,  or  other 
material " ;  and  this  tariff  status  is  not  affected  by  their  having,  since  im- 
portation, become  damaged  so  that  the  removal  of  their  contents  necessitates 
their  destruction.— U.  S.  v.  Geisenheimer  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  36144; 
G.  A.  Ab.  38228  reversed. 

Iron  Drums. — Cylindrical  metal  containers  or  drums  used  for  liolding 
dioxide  barium  are  claimed  entitled  to  free  entry  as  usual  containers. 

The  drums  were  found  capable  of  being  used  again,  as  it  is  not  necessary  to 
destroy  or  otherwise  nuitilate  them  to  take  out  the  contents,  the  cap  being  re- 
moved by  merely  unscrewing  two  bolts.  Classification  under  paragraph  127 
affirmed.— Ab.  38662. 

Pipes,  Defective. — With  respect  to  the  merchandise  in  question,  these  facts 
are  conclusively  established:  (1)  That  while  the  pipe  under  consideration  is 
new,  it  nevertheless  contains  sufficient  defects  and  imperfections  to  warrant  its 
rejection  by  the  manufacturers;  (2)  that  the  defective  and  broken  pipes  are 
sold  by  tlie  importers  as  scrap  for  purposes  of  remelting,  while  the  remainder 
is  used  for  various  purposes,  such  as  flagpoles,  fences,  guard  rail,  and  the  like, 
but  that  it  is  not  fit  to  withstand  steam  or  water  pressure;  (3)  that  of  the 
71,387  pounds  involved  in  the  present  shipment  40,000  pounds  thereof  are  fit  only 
to  be  remelted,  while  the  balance  is  capable  of  being  used  as  herein  indicated. 
The  prote.st  is  therefore  sustained  in  so  far  as  it  purports  to  cover  the  40,000 
pounds  lit  only  for  remelting,  and  it  is  overruled  as  to  the  balance  of  the  mer- 
chandise.    [This  is  in  correction  of  Abstract  38979.]— Ab.  39168. 

DECISIONS  UNDER  THE  ACT  OP  1909. 

Capsules  Containing  Carbonic-Acid  Gas. — No  question  is  rai.sed  as  to  the 
assessment  of  duty  on  the  "  acid,"  and  the  question  to  be  determined  in  this 
case  is  whether  the  steel  coverings  for  the  acid  are  separately  dutiable  as 
assessed  by  the  collector  at  30  per  cent  ad  valorem  under  paragraph  151. 


SCHEDULE    C METALS    AND    MANUFACTURES    OF.  233 

These  capsules  are  valued  at  about  three-fifths  of  1  cent  each  and  are  unlit 
for  reuse.  We  hold  that  they  are  dutiable  as  a  part  of  the  value  of  their  con- 
tents under  subsection  18  of  section  28.— Ab.  27533  (T.  D.  32149). 

Casks  Containing  China. — Wooden  casks  and  cases  containing  china  were 
assessed  for  duty  at  the  ad  valorem  rate  applicable  to  their  contents.  The 
protestants  claim  that  they  are  dutiable  under  paragraph  151  as  cylindrical 
or  tubular  tanks  or  vessels  for  holding  gas,  liquids,  or  other  material,  whether 
full  or  empty.  As  this  paragraph  of  the  law  is  found  in  the  metal  schedule,  and 
all  of  the  articles  in  the  paragraph  specifically  enumerated  are  articles  of 
metal,  while  the  materials  specified  to  be  held  in  the  cylindrical  or  tubular 
tanks  or  vessels  are  gas  and  liquids,  the  doctrine  of  ejusdem  generis  applies 
with  unusual  force.— Ab.  28215  (T.  D.  82424). 

Circular  Zinc  Boxes,  used  as  the  containers  of  "  bianco,"  not  dutiable  under 
paragraph  151,  but  as  usual  containers  under  subsection  18  of  section  28. — Dept. 
Order  (T.  D.  32042). 

Collapsible  Metal  Tubes. — The  merchandise  consists  of  so-called  collapsible 
tubes.  They  are  made  of  metal,  open  at  one  end  and  closed  at  the  other  except 
for  a  small  opening  with  a  screw  cap  to  permit  of  the  contents  when  filled 
being  pressed  through.  These  collapsible  tubes  are  not  of  the  character  of  the 
metal  tanks  or  vessels  for  which  special  provision  is  made  in  paragraph 
151.— Ab.  29306. 

Crucibles  or  Pots. — These  metal  vessels  are  designed  to  be  incased  in  brick 
for  use,  fires  being  built  under  them,  in  the  reduction  of  metals.  They  are 
not  containers  and  neither  are  they  tanks  or  vessels  intended  to  serve  the  pur- 
pose of  keeping,  retaining,  or  storing  gases,  liquids,  or  other  material.  They 
are  not  dutiable  under  paragraph  151,  but  under  paragraph  199. — Roessler  & 
Hasslacher  Chemical  Co.  v.  U.  S.  (Ct.  Oust.  Appls.),  T.  D.  33395;  (G.  A.  Ab. 
30402)  T.  D.  32926  affirmed. 

Cylindrical  Iron  Drums  Containing  Chemical  Salts. — Where  the  contain- 
ers are  cylindrical  iron  drums  that  it  is  necessary  to  cut  into  two  parts  in 
order  to  remove  their  contents,  and  when  so  cut  in  two  appear  to  have  no 
value  and  do  not  enter  into  or  become  a  part  of  the  merchandise  of  this  country 
for  any  purpose  whatever,  they  are  not  dutiable  under  paragraph  151  as  cylin- 
drical or  tubular  tanks  or  vessels  for  containing  purposes  and  separately  from 
their  contents,  but  rather  as  usual  containers  possessing  no  value  apart  from 
their  contents,  and  their  value  should  be  assessed  along  with  the  contained  mer- 
chandie  at  ad  valorem  rates  under  paragraph  3,  pursuant  to  the  provisions  of 
subsection  18,  section  28.  U.  S.  v.  Marx  &  Rawolle  (T.  D.,  31210)  distin- 
guished.—U.  S.  V.  Braun  Chemical  Co.  (Ct.  Cust.  Appls.),  T.  D.  31596;  (G.  A. 
Ab.  24523)  T.  D.  31182  affirmed. 

Cylindrical  or  Tubular  Tanks  or  Vessels. — The  provision  in  paragraph 
151  for  cylindrical  or  tubular  tanks  or  vessels,  not  limited  to  vessels  composed 
of  iron  or  steel  exclusively,  but  includes  those  composed  of  copper  or  other 
metal.— Dept.  Order  (T.  D.  30229). 

Iron  Drums. — Cylindrical  iron  drums  used  in  commerce  to  convey  glycerin 
are  held  dutiable  under  paragraph  151.  Note  decision  of  U.  S.  Sup.  Ct.  (T.  D. 
31710).— U.  S.  V.  Marx  (Ct.  Cust.  Appls.),  T.  D.  31210;  (G.  A.  7027)  T.  D. 
30644  reversed. 

Iron  Drums  Containing  Glycerin. — These  articles  clearly  fall  within  the 
letter  of  paragraph  1.51.  They  are  "  cylindrical  or  tubular  tanks  or  vessels." 
they  are  made  and  presently  used  for  "  holding  gas,  liquids,  or  other  material," 
and  they  are  "  full "  when  imported.     After  they  have  been  emptied  of  their 


234  DIGEST   OF   CUSTOMS   DECISIONS. 

contents,  some  are  used  n^'ain  in  the  transitoi-tsition  of  crude  or  refined  <;lycerin 
and  some  are  sold  in  competition  with  similar  articles  in  the  domestic  market. 
They  are  dutable  under  paragraph  151.  U.  S.  v.  Marx  (1  Ct.  Oust  Appls.,  152; 
T.  D.  31210).— Marx  &  Rawoile  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32539; 
(G.  A.  Ab.  20958)  T.  D  31971  afTirmed 

Sciiniless  Flexible  Copper  Tubing. — Generally  speakintj,  "  pipe  "  implies 
an  article  tubular  in  form  and  rigid,  while  "tubing"  implies  an  article  that  is 
flexible.  I'aragraph  151  provides  in  precise  language  for  llexible  metal  tubing  or 
liose,  and  this  being  a  more  specific,  definite  enumeration  than  "  copped  pipes," 
the  importation  was  dutiable  not  under  paragraph  176,  but  under  paragraph 
151.— Hensel  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31951;  (G.  A.  Ab.  24104)  T.  D. 
31020  afTirmed. 

Second-Hand  Iron  Drums. — Paragraph  151  imposes  a  duty  upon  cylindrical 
or  tubular  tanks  or  vessels  for  holding  gas,  liquids,  or  other  material  whether 
full  or  empty.  This  duty  is  laid  upon  containers  and  not  upon  the  things 
contained,  and  this  regardless  of  whether  the  contents  bear  specific  duties  or 
are  free  of  duty.  Merritt  v.  Stephani  (108  U.  S.,  lOG)  ;  U.  S.  v.  Braun  (2  Ct. 
Cust.  Appls.,  57;  T.  D.  31596)  distinguished.— Colby  &  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.).  T.  D.  32542;  (G.  A.  Ab  28074)  T.  D.  32396  amrmed. 
Vegetable  Tins. 

"  CvLiNDKiCAL  OR  TumTLAR  Tanks  OR  VESSELS "  Dj:fined. — It  would  seem 
"  cylindrical  or  tubular  tanks  or  vessels  "  appearing  in  paragraph  151  must 
be  taken  to  refer  to  containers  made  in  part  at  least  of  metal  and  of  such  strong 
and  permanent  construction  that  on  being  emptied  of  their  contents  they  might 
properly  be  devoted  to  further  similar  use  and  possessing  appreciable  value 
for  such  purposes. 

Vegetables  Imported  in  Tin  Containers.— In  view  of  the  legislative  history 
of  the  clause  and  its  judicial  interpretation,  and  in  view  of  the  common  signifi- 
cance of  th(>  language  employed,  the  cylindrical  containers  as  described  in  para- 
graph 151  can  not  be  taken  to  remove  small  tin  cans  with  contents  of  tomatoes 
and  of  tomato  sauce  from  the  operation  of  subsection  IS  of  section  28,  though 
these  tins  are  cylindrical  in  shape  and  they  were  dutiable  ad  valorem  under 
said  subsection  18.  U.  S.  v.  Marx  &  Rawoile  (T.  D.  31210).— U.  S.  v.  Garra- 
III. .nc  (Ct.  Cust.  Appls.),  T.  D.  31577;   (G.  A.  Ab.  24821)  T.  D.  31300  reversed. 

Wire-Iiound  Cotton  Hose. — The  only  claim  in  the  protest  is  that  the  hose  is 
classifialtle  under  the  provision  for  "  fiexible  metal  tubing  or  hose,"  and  it  is 
clear  that  a  cotton  canvas  hose  bound  with  wire  is  not  of  that  description. — 
Ab.  25809  (T.  D.  31675). 

DECnSIONS  UNDER  THE  ACT  OF  1897. 

Flexible  Tubes  and  Pipes. — The  provision  in  paragraph  1.52  for  "  iron  or 
steel  tubes"  includes  tubes  of  iron  and  steel  combined,  as  well  as  those  com- 
posed wholly  of  either  iron  or  steel,  but  dot's  not  include  tubes  containing  a 
sul)staiitial  (luaiitity  of  other  materials  than  iron  and  steel.  Therefore,  tubing 
comprising  an  iimer  steel  tube  covered  with  iron  wire  is  within  that  provision, 
but  tubing  comprising  an  inner  steel  tube  covered  with  brass  wire  is  dutiable  as 
mainifactures  of  metal  under  paragraph  193.— T.  D.  29714  (G.  A.  6901). 

Flexible  copper  pipes  and  iron  tubes  are  properly  dutiable  under  paragraphs 
176  and  152,  respectively.     G.  A.  4742  overruled.— T.  D.  2;}522   (G.  A.  5080). 

Fiexible  metallic  tubing  made  of  copper  and  covered  with  a  mesh  or  braid  of 
woven  copper  wire,  the  wire  representing  but  15  per  cent  of  the  entire  article, 
is  dutiable  under  paragraph  176,  relating  to  "copper  pipes,"  and  not  as  an 


SCHEDULE    C METALS   AND    MANUFACTURES   OF.  235 

article  manufactured  from  copper  wire  under  the  second  proviso  to  paragrapli 
137.  This  latter  provision  relates  to  articles  entirely  or  in  chief  value  of  wire. 
G.  A.  5080  (T.  D.  23522)  followed;  G.  A.  4998  (T.  D.  23302)  cited.— T.  D. 
28996  (G.  A.  6761). 

Gas  Cylinders. — Bottle-shaped  vessels  of  steel,  about  4  feet  long  and  S 
inches  in  diameter,  closed  at  each  end  and  used  in  the  transportation  of  gas  at 
high  pressure,  are  dutiable  as  tubes  under  paragraph  152. — U.  S.  v.  Liquid 
Carbonic  Co.  (C.  C.  A.),  T.  D.  28863;  T.  D.  28452  (C.  C.)  and  (G.  A.  6345) 
T.  D.  27295  affirmed. 

Steel  cylinders,  severally  19  feet  in  length  and  4  feet  in  diameter,  and  35  feet 
in  length  and  8  feet  in  diameter,  used  as  storage  tanks  for  illuminating  gas,  are 
to  be  dutiable  as  "  tubes  "  under  paragraph  152.  U.  S.  v.  Knauth  (T.  D.  29650, 
affirming  T.  D.  29010)  followed.— T.  D.  29710  (G.  A.  6897). 

Steel  cylinders  19  feet  long  and  4  feet  in  diameter  and  35  feet  long  and  8  feet 
in  diameter,  respectively,  which  are  used  in  storing  illuminating  gas,  are 
"tubes"  within  the  meaning  of  paragraph  152. — U.  S.  v.  Knauth  (C.  C.  A.), 
T.  D.  29650;  T.  D.  29010  (C.  C.)  affirmed  and  (G.  A.  6345)  T.  D.  27295  reversed. 
Purves  Furnaces. 

Steel  Boiler  FLUES.^So-called  arched  Purves  furnaces,  consisting  simply 
of  corrugated  steel  cylinders  or  tubes  about  4  feet  in  diameter  and  perfectly 
plain  within,  being  intended  to  be  made  into  furnaces  by  the  insertion  of  an 
elaborate  structure  and  the  application  of  much  labor.  Held,  not  to  be  "  fur- 
naces "  within  the  meaning  of  paragraph  152,  but  "  boiler  tubes  [or]  flues," 
under  the  same  parn  raph. — Thomas  v.  Vandegrift  (C.  C.  A.),  T.  D.  29007; 
T.  D.  27976  (C.  C.)  affirmed. 

Steel  Tubes  with  rough  or  ragged  ends'are  considered  finished  tubes  in  trade 
and  commerce,  and  as  such  are  dutiable  under  paragraph  152  at  the  rate  of 
35  per  cent  ad  valorem.  Page  v.  U.  S.  (113  Fed.  Rep.,  1006),  affirming  G.  A. 
4689,  cited  and  followed. 

The  fact  that  such  articles  are  not  finished  articles  for  the  purposes  of  the 
particular  purchaser  for  whom  they  were  imported,  but  are  to  be  subjected 
to  further  process  of  drawing  for  making  bicycle  tubes,  will  not  take  them 
out  of  the  category  of  finished  tubes,  nor  will  such  use  make  them  dutiable  as 
billets  or  steel  in  all  forms  and  shapes  under  paragraph  135. — T.  D.  23793  (G. 
A.  5161). 

Steel  Tubes  or  Cylinders  for  Holding  Gas  under  pressure  are  dutiable 
at  the  rate  of  25  per  cent  ad  valorem  under  paragraph  130,  act  of  1894,  and 
at  the  rate  of  35  per  cent  ad  valorem  under  paragraph  152,  act  of  1897.  Down- 
ing V.  U.  S.  (99  Fed.  Rep.,  423)  cited  and  followed;  T.  D.  22932  (G.  A,  4898)  ; 
G.  A.  3662  reversed. 

Tubes  for  Hypodermic  Syringes. — The  importers  contended  that  merchan- 
dise classified  as  manufactures  of  metal  under  paragraph  193  sliould  have 
been  classified  as  steel  tubes  under  paragraph  152.  Protests  sustained. — Ab. 
19211  (T.  D.  29119). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Purves  Ribbed  Boiler  Tubes. — Certain  articles  were  invoiced  as  "  Purves 
ribbed  boiler  flues."  They  consisted  of  ribbed  cylinders  flanged  at  one  end, 
designed  and  adapted  for  use  in  the  boilers  of  steamboats.  They  are  made  to 
order  and  delivered  in  the  condition  in  which  they  leave  the  factories,  and  are 
known  by  the  inventor,  maker,  importer,  seller,  and  by  practical  engineers  as 
"  ribbed  boiler  flues."     Both  English  and  American  patents  have  been  issued 


236  DIGEST   OF   CUSTOMS   DECISIONS. 

for  them  as  an  "  improvement  in  boiler  Hues."  An  extensive  manufacturer  of 
corrugated  furnace  Hues,  similar  in  all  essential  features  to  these  articles,  ad- 
vertised such  articles  as  "  corrugated  boiler  flues  with  flanged  or  plain  ends." 
Held,  that  they  are  dutiable  as  boi>er  flues  and  not  as  manufactures  of  metal. 
In  re  Whitney,  53  Fed.  Rep.,  235;  T.  D.  12018  (G.  A.  931)  affirmed. 

Steel    *'  Ignition    Tubes." — Wrought-steel    ignition    tubes    are    dutiable    as 
tubes.— T  .D.  15136  (G.  A.  2662). 

128.  Penknives,  pocketknives,  clasp  knives,  pruning  knives,  budding 
knives,  erasers,  manicure  knives,  and  all  knives  by  whatever  name 
known,  including  such  as  are  denominatively  mentioned  in  this  section, 
which  have  folding  or  other  than  fixed  blades  or  attachments,  and 
razors,  all  the  foregoing,  whether  assembled  but  not  fully  finished  or 
finished,  valued  at  not  more  than  $1  per  dozen,  35  per  centum  ad  va- 
lorem ;  valued  at  more  than  .$1  per  dozen,  55  per  centum  ad  valorem : 
1913  i'^ovided.  That  blades,  handles,  or  other  parts  of  any  of  the  foregoing 
knives,  razors,  or  erasers  shall  be  dutiable  at  not  less  than  the  rate 
herein  imposed  upon  the  knives,  razors,  and  erasers,  of  which  they  are 
parts.  Scissors  and  shears,  and  blades  for  the  same,  finisheil  or  unfin- 
ished, 30  per  centum  ad  valorem:  Provided  further,  That  all  articles 
specified  in  this  paragraph  shall,  when  imported,  have  the  name  of  the 
maker  or  purchaser  and  beneath  the  same  the  name  of  the  country  of 
origin  die-sunk  conspicuously  and  indelibly  on  the  blade,  shank,  or  tang 
of  at  least  one  or,  if  practicable,  each  and  every  blade  thereof. 

152.  Penknives,  pocketknives,  clasp  knives,  pruning  knives,  budding 
knives,  erasers,  manicure  knives,  and  all  knives  by  whatever  name 
known,  including  such  as  are  denominatively  mentioned  in  this  section, 
which  have  folding  or  other  than  fixed  blades  or  attachments,  valued  at 
not  more  than  40  cents  per  dozen,  40  per  centum  ad  valorem ;  valued  at 
more  than  40  cents  per  dozen  and  not  exceeding  50  cents  per  dozen,  1 
cent  per  piece  and  40  per  centum  ad  valorem  ;  valued  at  more  than  50 
cents  per  dozen  and  not  exceeding  ,$1.25  per  dozen.  5  cents  per  piece  and 
40  per  centum  ad  valorem ;  valued  at  more  than  .f!1.25  per  dozen  and  not 
exceeding  $3  per  dozen,  10  cents  per  piece  and  40  per  centum  ad  va- 
lorem ;  valued  at  more  than  .$3  per  dozen,  20  cents  per  piece  and  40  per 
centum  ad  valorem :  Proindcd,  That  any  of  the  foregoing  knives  or 
erasers,  if  imported  in  the  condition  of  assembled  but  not  fully  finished, 
shall  be  dutiable  at  not  less  than  the  rate  of  duty  herein  imjiosed  upon 
fully  finished  knives  and  erasers  of  the  same  material  and  quality,  but 
not  less  in  any  case  than  10  cents  each  and  40  per  centum  ad  valorem : 
Provided  further,  That  blades,  handles,  or  other  parts  of  any  of  the 
foregoing  knives  or  erasers  shall  be  dutiable  at  not  less  than  the  rate 
herein  imposed  upon  knives  and  erasers  valued  at  more  than  50  cents  per 
1909  dozen  and  not  exceeding  $1.25  per  dozen ;  razors,  finished,  valued  at  less 
than  .$1  per  dozen,  35  per  centum  ad  valorem ;  valued  at  $1  and  less  than 
$1.50  per  dozen,  6  cents  each  and  35  per  centum  ad  valorem ;  valued  at 
$1.50  and  less  than  .$2  per  dozen,  10  cents  t>acli  and  35  per  centum  ad 
valorem ;  valued  at  $2  and  less  than  .$3  per  dozen,  12  cents  each  and  35 
per  centum  ad  valorem  ;  valued  at  $3  or  more  per  dozen,  15  cents  each 
and  35  per  centum  ad  valorem:  Provided,  That  blades  (excei)t  for 
safety  razors),  handles,  and  unfinished  razors  shall  pay  no  less  duty  than 
that  imposed  on  finished  razors  valued  at  $2  per  dozen :  Provided  fur- 
ther. That  on  and  after  October  first,  nineteen  hundred  and  nine,  all  the 
articles  specifie<l  in  this  paragraph  shall  wlien  iniiiorted  have  the  name 
of  the  maker  or  purchaser  and  beneath  the  same  the  name  of  the  country 
of  origin  die-sunk  conspicuously  and  Indelibly  on  the  slmnk  or  tang  of 
at  least  one  or,  if  practicable,  each  and  every  blade  thereof.  Scissors 
and  shears,  and  blades  for  the  same,  finished  or  unfinished,  valued  at  not 
more  than  50  cents  per  dozen,  15  cents  per  dozen  and  15  per  centum  ad 
valorem ;  valued  at  more  than  .50  cents  and  not  more  than  $1.75  per 
dozen,  50  cents  per  dozen  and  15  per  centum  ad  valorem  ;  valued  at  more 
than  $1.75  per  dozen,  75  cents  per  dozen  and  25  per  centum  ad  valorem. 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  237 

153.  Penknives  or  pocketknives,  clasp  knives,  pruning  knives,  and 
budding  knives  of  all  kindfe,  or  parts  thereof,  and  erasers  or  manicure 
knires,  or  parts  thereof,  wholly  or  partly  manufactured,  valued  at  not 
more  than  40  cents  per  dozen,  40  per  centum  ad  valorem ;  valued  at 
more  than  40  cents  per  dozen  and  not  exceeding  50  cents  per  dozen,  1  cent 
per  piece  and  40  per  centum  ad  valorem ;  valued  at  more  than  50  cents 
per  dozen  and  not  exceeding  $1.25  per  dozen,  5  cents  per  piece  and  40 
per  centum  ad  valorem ;  valued  at  more  than  $1.25  per  dozen  and  not 
exceeding  $3  per  dozen,  10  cents  per  piece  and  40  per  centum  ad  valorem ; 
valued  at  more  than  $3  per  dozen,  25  cents  per  piece  and  40  per  centum 
ad  valorem :  Provided,  That  blades,  handles,  or  other  parts  of  either  or 
any  of  the  foregoing  articles,  imported  in  any  other  manner  than  assem- 
1897  bled  in  finished  knives  or  erasers,  shall  be  subject  to  no  less  rate  of  duty 
than  herein  provided  for  penknives,  pocketknives,  clasp  knives,  pruning 
knives,  manicure  knives,  and  erasers  valued  at  more  than  50  cents  and 
not  more  than  $1.50  per  dozen.  Razors  and  razor  blades,  finished  or 
unfinished,  valued  at  less  than  $1.50  per  dozen,  50  cents  per  dozen  and 
15  per  centum  ad  valorem ;  valued  at  $1.50  per  dozen  and  less  than  $3 
per  dozen,  $1  per  dozen  and  15  per  centum  ad  valorem ;  valued  at  $3  per 
dozen  or  more,  $1.75  per  dozen  and  20  per  centum  ad  valorem.  Scissors 
and  shears,  and  blades  for  the  same,  finished  or  unfinished,  valued  at  not 
more  than  50  cents  per  dozen,  15  cents  per  dozen  and  15  per  centum  ad 
valorem ;  valued  at  more  than  50  cents  and  not  more  than  $1.75  per 
dozen,  50  cents  per  dozen  and  15  per  centum  ad  valorem ;  valued  at  more 
than  $1.75  per  dozen,  75  cents  per  dozen  and  25  per  centum  ad  valorem. 

138.  Penknives,  pocketknives,  or  erasers,  of  all  kinds,  valued  at  not 
more  than  30  cents  per  dozen,  25  per  centum  ad  valorem ;  valued  at  more 
tlian  30  cents  per  dozen  and  not  exceeding  50  cents  per  dozen,  12  cents 
per  dozen ;  valued  at  more  than  50  cents  per  dozen  and  not  exceeding  $1 
per  dozen,  25  cents  per  dozen ;  valued  at  more  than  $1  per  dozen  and  not 
exceeding  $1.50  per  dozen,  40  cents  per  dozen ;  valued  at  more  than 
$1.50  per  dozen  and  not  exceeding  $3  per  dozen,  75  cents  per  dozen ; 
valued  at  more  than  $3  per  dozen,  50  per  centum  ad  valorem ;  and  in 
1894  1  addition  thereto,  on  all  the  foregoing  valued  at  more  than  30  cents  per 
dozen  and  not  more  than  $3  per  dozen,  25  per  centum  ad  valorem :  Pro- 
vided, That  blades,  handles,  or  any  other  parts  of  any  or  either  of  the 
articles  named  in  this  paragraph,  imported  in  any  other  manner  than 
assembled  in  penknives,  pocketknives,  or  erasers,  shall  be  subject  to  no 
less  rate  of  duty  than  herein  provided  for  penknives,  pocketknives,  or 
erasers  valued  at  more  than  30  cents  per  dozen. 

140.  *  *  *  razors  and  razor  blades,  wholly  or  partly  finished,  scis- 
sors and  shears,  45  per  centum  ad  valorem.     *     ♦     * 

165.  Penknives  or  pocketknives  of  all  kinds,  or  parts  thereof,  and 
erasers,  or  parts  thereof,  wholly  or  partly  manufactured,  valued  at  not 
more  than  50  cents  per  dozen,  12  cents  per  dozen;  valued  at  more  than 
50  cents  per  dozen  and  not  exceeding  $1.50  per  dozen,  50  cents  per  dozen ; 
valued  at  more  than  $1.50  per  dozen  and  not  exceeding  $3  p«r  dozen,  $1 
1890  per  dozen ;  valued  at  more  than  $3  per  dozen,  $2  per  dozen ;  and  in  addi- 
tion thereto  on  all  the  above,  50  per  centum  ad  valorem.  Razors  and 
razor  blades,  finished  or  u^nfinished,  valued  at  less  than  $4  per  dozen,  $1 
per  dozen ;  valued  at  $4  or  more  per  dozen,  $1.75  per  dozen ;  and  in  addi- 
tion thereto  on  all  the  above  razors  and  razor  blades,  30  per  centum  ad 
valorem. 

1207.  Penknives,  pocketknives  of  all  kinds,  and  razors,  50  per  centum 
ad  valorem     *     *     *. 
197.  Cutlery,   not  specially   enumerated   or  provided   for   in   this  Act, 
35  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Razor  Blades. 

Construction — Paragraph  128. — The  proviso  to  paragraph  128  ("that 
blades,  handles,  or  other  parts  of  any  of  the  foregoing  knives,  razors,  or  erasers 
shall  be  dutiable  at  not  less  than  the  rate  imposed  upon  the  knives,  razors,  and 


238  DIGEST   OF   CUSTOMS   DECISIONS. 

crasiTs  of  wliicli  tlii'v  ari-  piirts")  dui'.s  ikiI  niuan  that  iiarts,  to  be  incUuled  in 
the  proviso,  must  be  imported  with  the  otlier  parts  of  the  article.  The  ex- 
pressions "  fore^oinj;  knives,  razors,  or  erasers"  and  "of  wliich  they  are  parts" 
refer  to  l<nives,  razors,  or  erasers  generically,  and  not  to  the  partiruhir  ones 
\\hich  mif^ht  be  entered  under  the  paragrapli. 

Razor  Blades. — Razor  blades,  designed  to  become  parts  of  razors  valued  at 
more  than  .$1  per  dozen,  are  dutiable  at  55  per  cent  ad  valorem,  under  para- 
graph 128,  and  not  as  metal  articles  under  paragraph  167. — U.  S.  v.  Witte  Cut- 
lery Co.  (Ct.  Cust.  Appls.).  T.  D.  3(5504;  Ab.  39313  rever.sed. 

Hiuldin^'  and  I'runinjj;  Knives. — Knives  with  folding  blades  and  spring 
backs,  designated  as  budding  and  pruning  knives,  are  dutiable  under  paragraph 
128  and  are  not  to  be  admitted  free  under  paragraph  301  as  agricultural  imple- 
ments because  they  are  capable  of  being  put  to  agricultural  uses. 

The  fact  that  some  of  the  articles  dutiable  under  paragraph  128  my  be  put 
to  agricultural  uses  and  that  paragraph  391  exempts  from  duty  all  agricul- 
tural implements  creates  no  irreconcilable  conflict.  Powers  v.  Barney  (19  Fed. 
Cas.,  1234,  5  Blatch.,  202)  distinguished.— George  Quirk  et  al.  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  35983;  (G.  A.  7735)  T.  D.  3.5499  alhrmod 

Hedge  Slicars. — Agriculttn'al  implements  are  such  as  are  employed  in  pur- 
suits that  minister  to  human  and,  incidentally,  animal  subsistence;  to  the  re- 
quirements of  life  (food)  and  possibly  men's  comfort  (raiment)  and  not  merely 
pleasurable  or  ornamental  ends. 

"All  other  agricultural  implements  "  includes,  it  is  true,  all  implements  de- 
voted to  agriculture  proper,  but  the  chief  use  here,  as  always,  determines  the 
classification,  and  the.se  shears,  suited  for  pruning  trees  and  shrubbery,  were 
not  dutiable  as  agricultural  implements  under  paragraph  391. — U.  S.  v. 
Boker  &  Co.  (Ct.  Cust,  Appls.),  T.  D.  35472;  (G.  A.  7588)  T.  D.  34GG5 
reversed. 

Knives — Value. — The  merchandise  in  this  case  is  knives  valued  at  $1,007 
per  dozen  and  assessed  accordingly  at  55  per  cent  ad  valorem  under  paragraph 
128.  The  importers  claim  that  the  $0,007  should  be  treated  as  negligible  and 
the  merchandise  as.sessed  at  35  per  cent  under  the  same  paragraph.  Pr<»test 
overruled.  U.  S.  v.  Younglove  (5  Ct.  Cust.  Appls.,  377;  T.  D.  34873).— Ab. 
381 02. 
Parts  of  Razors  Separately  Imported. 

Pakagkaph  128  Construed. — The  enacting  provision  in  paragraph  128  imposes 
a  rate  of  duty,  based  upon  their  respective  value  per  dozen,  on  certain  knives, 
erasers,  and  razors,  "  whether  assembled  but  not  fidly  finished  or  finished," 
and  the  first  proviso  thereto  is  strictly  limited  in  effect  to  the  same  cla.ss  of 
articles  imported  as  entireties,  but  in  the  condition  of  parts  una.ssembled. 

Razor  Blades  or  Handles  Separately  Imported.^ — Single  razor  blades  or 
handles,  imported  in  separate  shipments,  are  merely  parts  of  razors,  and  as 
such  can  not  be  held  dutiable  under  said  proviso  at  the  same  rate  applicable  to 
the  particular  razors  of  which  they  are  supposed  to  be  parts,  when,  as  matter 
of  fact,  there  are  no  complete  razors  in  the  same  shipment.  Single  parts  of 
razors,  separately  imported,  are  therefore  excluded  from  said  paragraph  128, 
and,  not  being  elsewhere  specifically  provided  for,  are  classifiable  according  to 
their  component  material  of  chief  value. — T.  D.  35897  (G.  A.  7815).  Note 
U.  S.  V.  Witte  Cutlery  Co.  (Ct.  Cust.  Appls.),  T.  D.  36504. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

"Anticor  "  Handles. — Small  steel  handles  for  a  corn  and  callus  remover, 
called  the  "  anticor,"  classified  as  razor  handles  under  paragraph  152,  were 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  239 

claimed  dutiable  under  paragriipli  199.     Protests  sustained.     Ab.  24124   (T.  D. 
31029)  cited.— Ab.  298S8. 

Combination  Knife  and  Letter  Opener. — It  is  true  that  a  strip  of  metal, 
suitable  for  oiienins  envelopes,  that  has  been  riveted  to  the  handle  of  a  knife, 
makes  of  this  something  other  than  the  ordinary  penknife;  it  remains,  how- 
ever, a  knife,  with  folding  or  other  than  fixed  blades  or  attachments.  The  mer- 
ehandise  was  properly  assessed  under  paragraph  152. — Silberstein  v.  U.  S. 
(Ct.  Gust.  Appls.),  T.  D.  32562;  (G.  A.  Ab.  26615)  T.  D.  31866  affirmed. 

Combination  Knives  and  Forks  dutiable  under  paragraph  152. — Dept. 
Order   (T.  D.  32061). 

Corn  Knives  classified  as  manicure  knives  by  similitude  under  paragraph 
152  were  held  to  be  dutiable  as  manufactures  of  metal   (par.  199). — Ab.  24865. 

Corn  Razors  with  gallilith  handles,  assessed  as  razors  under  paragraph  152. 
were  claimed  dutiable  as  knives  (par.  154)  or  as  surgical  scalpels,  not  razors 
(par.  199).  Protest  overruled.  G.  A.  2686  (T  D.  15160)  followed.— Ab.  33104 
(T.  D.  33644). 

Erasers  of  Metal  with  Fixed  Blaues. — The  legislative  history  of  para- 
graph 152  seems  to  show  that  the  additional  provision  inserted  therein,  the  basis 
of  contention  here,  was  intended  to  enlarge  the  class,  make  it  more  compre- 
hensive, not  less  so ;  and  erasers  of  metal  with  fixed  or  rigid  blades  set  into 
handles  of  wood  or  other  material  are  dutiable  under  that  paragraph. — Irwin 
&  Co.  V.  U.  S.  (Ct.  Gust.  Appls.),  T.  D.  32039;  (G.  A.  7165)  T.  D.  31294 
aflirmed. 
Hair  Clippers. 

"  Shears  "  Defined. — The  definition  of  "  shears "  in  Knight's  American 
Mechanical  Dictionary  is  accepted  as  correct :  A  cutting  instrument  operating 
like  scissors,  but  on  a  larger  scale  and  somewhat  differently  shaped ;  the  edges 
of  the  blades  are  beveled  and  the  handles  adapted  for  thumb  and  fingers,  re- 
spectively, instead  of  being  duplicates. 

Hair  Clippers. — A  tool  supplied  with  rotating  or  reciprocating  knives  or  cut- 
ters arranged  for  clipping  the  hair  short  or  close  is  not  to  be  deemed  scissors 
or  shears,  but  is  a  manufacture  of  steel  not  specially  provided  for,  and  the 
importation  was  properly  assessed  under  paragraph  199. — Sheldon  v.  U.  S.  (Ct. 
Gust.  Appls.),  T.  D.  31657;  (G.  A.  Ab.  24074)  T.  D.  31004  affirmed. 

Ivory  Scales  for  Razor  Handles. — Pieces  of  ivory  cut  and  shaped  and  in- 
tended, after  being  assembled  in  pairs,  fitted  with  a  metal  or  other  tine,  and 
riveted  together,  to  be  used  as  "  handles  "  for  razors,  are  not  in  their  condition 
as  imported  dutiabK^  as  razor  handles.  There  being  no  provision  in  the  tariff 
act  of  1909  for  "  parts  of  razors,"  the  goods  are  properly  dutiable  as  manufac- 
tures of  ivory  not  specially  provided  for  under  paragraph  464  of  said  act. — 
T.  D.  32822   (G.  A.  7392). 

Pedicure  Instriiment.s. — We  find  that  these  so-called  cuticle  knives  are  in 
fact  scalpel  and  siirgical  implements  used  only  for  pedicuring  purposes  and 
surgical  operations.  As  to  the  said  merchandise  we  hold  it  was  error  to  classify 
the  same  as  manicure  knives,  and  we  sustain  the  claim  under  paragraph  199 
so  far  as  it  relates  to  these  implements. — Ab.  25010  (T.  D.  31352). 
Pocketknives. 

Unfinished. — Pocketknives  to  which  handles  or  scales  of  a  cheap  material 
have  been  attached,  resulting  in  fully  finished  knives,  and  which  are  a  salable 
commodity  as  imported,  are  finished  knives  within  the  meaning  of  paragraph 
152,  though  jewelry  manufacturing  concerns  who  purchase  such  goods  remove 


240  DIGEST   OF   CUSTOMS   DECISIONS. 

the  handles  and  substitute  tliorefor  gold  or  silver  handles.  Morritt  v.  Welsh 
ri04  U.  S.,  G94)  and  U.  S.  v.  Citroen  (L'33  U.  S.,  407)  citetl.— T.  D.  33593 
(G.  A.  7477). 

Kazor  Handles. — The  nu'rohandise  consists  of  handles  for  corn  razors. 
They  are  about  3  inches  in  length,  made  of  gallilith,  and  except  as  to  size  re- 
semble those  used  to  hold  and  inclose  the  razor  blade  for  shaving.  We  hold 
the  merchandise  dutiable  as  "  handles  "  for  razors  under  paragraph  152. — Ab. 
22824   (T.  D.  30410) 

Safety  Razor  Without  Blade. — A  safet.v  razor  minus  the  blade,  consisting 
of  a  handle  and  frame  or  guard  for  holding  the  detachable  blade  in  place, 
was  held  dutiable  under  paragraph  152  and  not  under  paragraph  199. — Ab. 
32038  (T.  D.  33348). 

Scissors — Parts  of  Knives. — Small  scissors  specially  designed  for  use  in 
pocketknives,  classified  as  parts  of  knives,  were  held  dutiable  as  scissors  under 
paragraph  152.— Ab.  34S73  (T.  D.  34219). 

Unfinished  Scissors  Blades. — The  merchandise  involved  in  this  case  was 
imported  under  the  tariff  act  of  1909.  The  appraiser  reportetl  it  to  be  "  un- 
punched,  unfinished  scissors,  sometimes  called  scissors  forgings,  intended  to  be 
ground  down,  punched,  and  manufactured  into  finished  scissors." 

The.se  articles  have  been  brought  into  a  condition  where  their  only  practical 
use  or  purpo.se  is  to  be  finished  as  scissors  blades,  and  they  are  commercially 
unsuitable  for  any  other  purpose.  They  were  properly  assessed  under  the  pro- 
vision for  "  scis.sors  and  shears,  and  blades  for  the  same,  finished  or  unfinished," 
in  paragraph  152.— Redden  &  ISIartin  v.  U.  S.  (Ct.  Gust.  Appls.),  T.  D.  35147; 
(G.  A.  7573)  T.  D.  34546  afiirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Apportionment  of  Charges. — It  is  true  that  charges  are  prorated  according 
to  (luaritity  instead  of  value  where  the  former  method  would  result  in  no  unjust 
apportioinnent  of  the  said  charges.  Rice  v.  U.  S.  (123  Fed.  Rep.,  195).  But, 
as  regards  an  impt)i-tation  of  razors  packed  in  paper  cases,  razors  packed  with- 
out paper  cases,  and  also  empty  paper  cases,  to  opportion  the  cost  of  the  outside 
case  according  to  the  cubic  measurement  taken  up  by  each  class  of  goods  would 
in  our  opinion  be  not  only  impracticable  but  it  would  be  neither  a  just  nor  the 
best  method.— Ab.  18967  (T.  D.  29081). 

Knives,  Blades  and  Parts  Of. — Blades  and  parts  of  knives  valued  at  not  more 
than  50  cents  per  dozen,  imported  under  the  act  of  July  24, 1897,  are  subject  to  the 
rate  of  duty  fixed  for  knives  valued  at  more  than  50  cents  and  not  exceeding 
$1.25  per  dozen.  The  proviso  to  paragraph  153  of  said  act  takes  out  of  the 
operation  of  the  general  provisions  of  that  paragraph  all  parts  of  knives,  etc., 
valued  at  less  than  50  cents  per  dozen  by  fixing  a  mininmm  rate  of  duty 
thereon.     T.  D.  22144  (G.  A.  4696 )  .—Reversed  by  T.  D.  24026,  infra. 

Knives  Partly  Manufactured  and  Parts  of  Knives. — Knives  of  the  kind 
enumerated  in  paragraph  153  or  parts  thereof,  wholly  or  partly  manufactured, 
are  dutiable  according  to  value  under  the  fir.st  part  of  said  paragraph,  and  are 
not  dutiable  under  the  proviso  to  said  paragraph.  U.  S.  v.  Silberstein  (99  Fed. 
Rep.,  263;  105  Fed.  Rep.,  1005)  followed;  G.  A.  4696  reversed.— T.  D.  24026 
(G.  A.  5217). 

Knives  With  Odd-Shaped  Handles. — Held  that  certain  diminutive  knives 
with  odd-shape<l  handles,  which  can  be  effectively  used  for  most  of  the  purposes 
for  wliich  an  ordinary  pocketknife  is  used,  are  not  commercially  known  as  toys, 


SCHEDULE    C — METALS   AND    MANUFACTURES   OF.  241 

are  not  in  fact  used  l>y  children  as  playtbinfjs,  and  are  not  dutiable  as  "  toys  " 
under  paraf^raph  418,  but  are  more  properly  classed  as  "  penknives "  under 
paragraph  153.— Kastor  v.  U.  S.  (C.  C),  T  D.  29567;  Ab.  17909  (T.  D.  28G87) 
affirmed. 

Scissors  With  Paper  Sheaths, — It  appears  that  the  scissors  are  invoiced  as 
on  cards  with  sheaths.  The  collector  added  the  co.st  of  the  paper  sheaths  and 
cards  to  that  of  the  scissors,  and  accordingly  assessed  duty  under  that  pro- 
vision of  paragraph  153.  Upon  a  hearing  of  the  case,  the  testimony  showed 
that  the  paper  sheaths  and  the  cards  were  packed  separately  from  the  scissors, 
and  we  hold  that  they  should  have  been  regarded  as  separable  for  dutiable 
purposes.— Ab.  19333  (T.  D.  29159) 

Unfinished  Pocketknives. — Assembled  but  unfinished  pocketknives  valued 
at  less  than  40  cents  per  dozen  are  dutiable  at  the  rate  of  40  per  cent  ad 
\alorem  under  the  provisions  of  paragraph  153,  and  are  not  dutiable  at  the  rates 
provided  for  in  the  proviso  to  said  paragraph  for  parts  of  knives.  U.  S.  v. 
Silberstein  (unpublished)  and  G.  A.  4367  cited  and  followed.— T.  D.  22830 
(G.  A.  4871). 

Pocketknives  with  all  but  the  scales  for  the  sides  of  the  handles  are  dutiable 
as  pocketknives  or  parts  thereof.  U.  S.  v.  Silberstein  (C.  C.)  (99  Fed.  Rep., 
263).— T.  D.  20760  (G.  A.  4367). 

DECISIONS  UNDER  THE  ACT  OP  1894. 

Fiddlers'  Knives  are  dutiable  as  penknives  and  not  as  musical  instru- 
ments.—T.  D.  18619  (G.  A.  4017). 

Hunting  Knives. — Knives  5*  inches  long  with  a  bone  or  horn  handle  and  a 
single  folding  or  closing  blade,  knives  of  the  same  character  with  the  addition 
of  a  spring  lock,  and  knives  4^  inches  long  having  one  large  and  one  small 
blade,  all  having  holes  through  one  end  of  the  handle  through  which  a  string 
may  be  passed  to  attach  to  a  belt  if  desired,  and  all  designed  to  be  carried  in 
the  pocket,  held  dutiable  as  pocketknives  and  not  as  bunting  knives. — T.  D. 
16989  (G.  A.  3417). 

Inclusion  of  Value  of  Coverings  in  Dutiable  Value  of  Penknives. — 
Pocketknives  invoiced  at  2.66  marks  (equivalent  to  49.028  cents)  per  dozen, 
plus  the  value  of  the  cases  (marks,  6.40),  which  proportionately  distributed 
made  the  cost  and  appraised  value  exceed  50  cents.  This  distribution  was  in 
accordance  with  the  requirements  of  section  19,  act  of  June  10,  1890.  The  value 
of  the  cases  and  coverings  is  as  much  a  part  of  the  market  value  of  the  goods 
as  the  per  se  value  of  the  merchandise.— T.  D.  16S06  (G.  A.  3325). 

Scissors,  Parts  of. — Mnnicure  or  similar  scissors  complete,  except  that  the 
handles  are  stubs  arranged  to  be  fitted  with  longer  handles,  are  dutiable  as 
scissors  and  not  as  manufactures  of  metal. 

Finished  halves  of  pairs  of  scissors  are  dutiable  as  manufactures  of  metal 
and  not  as  scissors.— T.  D.  17846  (G.  A.  3780). 

Sheep  Shears  are  dutiable  as  shears  and  not  as  manufactures  of  metal. — 
T.  D.  16827  (G.  A.  3346). 

Surgical  Scissors  are  scissors  and  not  manufactures  of  metal. — T.  D.  17847 
(G.  A.  3781). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Pocketknives  for  Cutting  Corns  are  dutiable  as  pocketknives  and  not  as 
manufactures  of  metal.— T.  D.  14607  (G.  A.  2365). 
60690°— 18— VOL  1 16 


242  DIGEST   OF   CUSTOMS   DECISIONS. 

Corn  Razors  are  dutiable  as  razors  and  not  as  manufactures  of  metal. — T.  D. 
15160  (Cx.  A.  L>rxSG). 

Pocketknives. — A  pocketknife  with  curved  blades  intended  for  cutting  or 
pruning'  is  dutiable  as  a  pocketknife.— T.  D.  12935   (G.  A.  148G). 

Steel  Scissors  are  manufactures  of  metal.— T.  D.  10920  (G.  A.  415). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Hair  Clippers  used  by  barbers  in  cutting  bair  close  or  short  are  dutiable 
MS  cutlery  and  not  as  a  manufacture  of  steel. 

The  fact  that  trade  circulars  called  these  bair  cutters  "  machines  "  is  not 
the  sole  guide  by  which  to  classify  them  for  duty.  The  use  of  an  article, 
especially  when  it  is  new  and  a  substitute  for  other  articles,  should  be  con- 
sidered.—Koch  V.  Seeberger,  30  Fed.  Rep.,  424. 

Pinchers,  Pliers,  Chisels,  etc. — The  term  cutlery  embraces  only  sharp  and 
cutting  instruments  made  of  iron,  steel,  or  other  metal,  such  as  knives,  forks, 
£.cissors,  razors,  and  the  like.— T.  D.  IGOIO  (G.  A.  3034). 

Sheep  Shears  are  dutiable  as  cutU^ry  and  not  as  manufactures  of  metal. — 
Simmons  Hardware  Co.  v.  Lancaster,  31  Fed.  Rep.,  445. 

1913         129.  Sword  blades,  and  swords  and  side  arms,  irrespective  of  quality 
or  use,  in  part  of  metal,  30  per  centum  ad  valorem. 

1909         153.  Sword  blades,  and  swords  and  side  arms,  irrespective  of  quality 
or  u.se,  in  part  of  luetal,  50  per  centum  ad  valorem. 

1897         154.  Swords,  sword  blades,  and  side  arms,  35  per  cent  ad  valorem. 

1894        139.  Swords,  sword  blades,  and  side  arms,  35  per  cent  ad  valorem. 

1890         166.  Swords,  sword  blades,  and  side  arms,  35  per  cent  ad  valorem. 

1883        207.  *     *     *     swords,  sword  blades,  and  side  arms,  35  per  centum  ad 
valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bayonets  are  Side  Arms. — A  bayonet  wiien  in  use  is  affixed  to  a  gun,  but  is 
not  to  be  considered  a  part  of  the  gun.  The  lexicons  uniforndy  define  "  bayonets  " 
as  side  arm.s.  As  such,  they  were  dutiable  under  paragraph  154,  tariff  act  of 
1897,  and  are  dutial>le  under  paragraph  153,  tariff  act  of  1909. — American  Ex- 
press Co.  et  al.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32049;  (G.  A.  7201)  T.  D. 
31477  adirmed. 

Rone  Swords. — The  amendment  to  the  tariff  provision  for  "  swords  "  and 
"  side  arms  "  contained  in  the  tariff  act  of  1909,  paragraph  153,  plainly  indi- 
cates an  intention  to  embrace  therein  all  swords  or  side  arms  made  in  part  of 
metal,  irresjuM-tive  of  quality  or  use,  and  swords  or  side  arms  with  metal 
blades,  and  handles  and  scabbards  of  bone  are  dutiable  thereunder,  notwith- 
standing that  they  may  be  intended  only  for  use  as  curios  or  ornaments. — 
T.  D.  32S41   (G.  A.  7394). 

Pearl-Haiidled  Daj^gers. — Pearl-handled  daggers,  classified  under  paragraph 
1.54,  were  claimed  dutiable  as  side  arms  (par.  153).  Protests  sustained.  Ab. 
29398  (T.  D.  32751)  noted.— Ab.  38169. 

Canes. — Sword  canes  classified  tmder  paragraph  153  were  claimed  to  be 
dutiable  as  walking  canes  under  iiaragrapli  478.  Protest  overruled.  G.  A.  .5895 
(T.  D.  25969)  followed.  G.  A.  7328  (T.  D.  32272)  noted.— Ab.  29413  (T.  D. 
32751). 


SCHEDULE    C- — METALS    AND    MANUFACTURES    OF.  243 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Bone  Swords  in  the  nature  of  ornaments  and  to  be  used  for  purposes  of 
(lecoration  are  not  within  the  provision  for  "  swords  "  or  "  side  arms,"  paragraph 
154,  hut  are  dutiable  as  manufactures  of  bone  under  piiragraph  449.  Morimura 
V.  U.  S.  (T.  D.  29012)  followed.— T.  D.  292.58  (G.  A.  6803). 

Bone  swords  used  as  curios,  etc..  Held  that  they  are  not  of  the  kind  of 
"swords"  referred  to  in  paragraph  1.W,  relating  to  "swords,  sword  blades,  and 
side  arm.s"  but  are  dutiable  as  manufactures  of  bone  under  paragraph  449. — 
Morinuira  r.  U.  S.  (C.  C),  T.  D.  29012;  (G.  A.  6612)  T.  D.  28229  rever.sed. 

Horse  Pistols,  although  of  antique  pattern  and  unfit  for  use  as  pistols,  are 
dutiable  as  side  arms,  under  paragraph  154,  at  the  rate  of  35  per  cent  ad 
valorem. 

Where  articles  answer  the  tariff  description  and  have  not  lost  their  identity 
as  such,  although  old  and  unfit  for  their  normal  use,  they  are  dutiable  there- 
under. Downing  v.  U.  S.  (116  Fed.  Rep.,  779).  and  G.  A.  5309  (T.  D.  24549), 
and  G.  A.  5399  (T.  D.  24606)  cited  and  followed.— T.  D.  24621  (G.  A.  5404). 

Sword  Bayonets  classitied  under  the  provision  in  paragraph  154,  for  swords 
or  side  arms,  were  claimed  to  be  dutiable  under  paragraph  157  (parts  of  rifles). 
Protest  overruled.— Ab.  22335  (T.  D.  30208). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Pistols,  Obsolete. — Single-barrel  muzzle-loading  flintlock  pistols  are  side 
arms.— T.  D.  13316  (G.  A.  1696). 

Theatrical  Swords  are  dutiable  as  swords.  No  distinction  can  be  drawn 
between  swords  worn  on  dress  parades  and  in  stage  displays  and  those  to  be 
used  in  fighting.— T.  D.  13209  (G.  A.  1630). 

130.  Table,  butchers',  carving,  cooks',  hunting,  kitchen,  bread,  butter, 
vegetable,  fruit,  cheese,  carpenters'  bench,  curriers',  drawing,  farriers', 
fleshing,  hay,  tanners',  plumbers',  painters',  palette,  artists',  and  shoe 
knives,  forks  and  steels,  finished  or  unfinished,  without  hantlles,  25  per 
1913  centum  ad  v;:lorem ;  witn  handles.  30  per  centmn  ad  valorem  :  Provided. 
That  all  the  articles  specified  in  this  paragraph,  when  imported,  shall  have 
the  name  of  the  maker  or  purchaser,  and  beneath  the  same  the  name  ol 
the  country  of  origin  indelibly  stamped  or  branded  thereon  in  a  place 
that  shall  not  be  covered  thereafter. 

154.  Table,  butchers',  carving,  cooks',  hunting,  idtchen,  bread,  butter, 
vegetable,  fruit,  cheese,  carpenters'  bench,  curriers',  drawing,  farriers', 
fleshing,  hay,  tanners',  plumbers',  painters',  palette,  artists',  and  shoe 
knives,  forks  and  steels,  finished  or  unfinished ;  if  imported  with  handles 
of  mother-of-pearl,  shell,  ivory,  silver,  nickeled  silver,  or  other  metal 
than  iron  or  steel.  14  cents  each ;  with  handles  of  deerhorn,  10  cents  each; 
with  handles  of  hard  rubber,  solid  bone,  celluloid,  or  any  pyroxyline 
material,  4  cents  each ;  with  handles  of  any  other  material  than  those 
--q  above  mentioned,  1  cent  each,  and  in  addition,  on  all  the  above  articles, 
15  per  centum  ad  valorem ;  any  of  the  knives,  forks,  or  steels  enumerated 
in  this  paragraph,  if  imported  without  handles,  40  per  centum  ad 
valorem :  Provided,  That  none  of  the  above-named  articles  shall  pay  a 
less  rate  of  duty  than  40  per  centum  ad  valorem :  Provided,  That  all  the 
articles  .specified  in  this  paragraph  when  imported  on  and  after  October 
first,  nineteen  hundred  and  nine,  shall  have  the  name  of  the  maker  or 
purchaser  and  beneath  the  same  the  name  of  the  country  of  origin 
indelibly  stamped  or  branded  thereon  in  a  place  that  shall  not  be  covered 
thereafter. 


244  DIGEST   OF   CUSTOMS   DECISIONS. 

155.  Table,  butchers',  carving,  cook.s",  hunting,  icitchen,  bread,  butter, 
vegetable,  fruit,  cheese,  plumbers',  painters',  palette,  artists',  and  shoe 
knives,  forks  and  steels,  finished  or  unfinished,  with  handles  of  mother- 
of-pearl,  shell,  or  ivory,  16  cents  each;  with  handles  of  doerhorn,  12  cents 

1897  each  ;  with  handles  of  hard  rubber,  solid  bone,  celluloid,  or  any  pyroxyline 
material,  5  cents  each ;  with  handles  of  any  other  material  than  those 
above  mentioned,  li  cents  each,  and  in  addition,  on  all  the  above  articles. 
15  per  centum  ad  valorem:  Provided,  That  none  of  the  alxive-named 
articles  .shall  pay  a  less  rate  of  duty  than  45  per  centum  ad  valorem. 

]40.  Table  and  carving  knives  and  forks,  valued  at  more  than  .$4  per 
dozen  pieces,     *     *     *     45  per  centum  ad  valorem ;  all  other  table  knives, 

1894  forks,  steels,  and  all  hunting,  kitchen,  bread,  butter,  vegetable,  fruit, 
cheese,  plumbers',  painters',  palette,  and  artist.s'  knives ;  also  all  cooks' 
and  butchers'  knives,  forks,  and  steels,  35  per  centum  ad  valorem. 

167.  Table  knives,  forks,  steels,  and  all  butchers',  hunting,  kitchen, 
bread,  butter,  vegetable,  fruit,  cheese,  plumbers',  painters',  palette,  and 
artists'  knives  of  all  sizes,  finished  or  iinfinished,  valued  at  not  more 
than  $1  per  dozen  pieces,  10  cents  per  dozen ;  valued  at  more  than  .$1 
and  not  more  than  $2,  .35  cents  per  dozen;  valued  at  more  than  .$2  and 
not  more  than  .$3,  40  cents  per  dozen ;  valued  at  more  than  ,$3  and  not 
-_q-  more  than  $S,  $1  per  dozen;  valued  at  more  than  $8,  $2  per  dozen;  and 
in  addition  upon  all  the  above-named  articles,  30  per  centum  ad  valorem. 
All  carving  and  cooks'  knives  and  forks  of  all  sizes,  finished  or  unfinished, 
valued  at  not  more  than  $4  per  dozen  pieces,  $1  per  dozen ;  value<l  at 
more  than  $4  and  not  more  than  .$S,  $2  per  dozen  pieces ;  valued  at  more 
than  $8  and  not  more  than  .$12,  .$3  per  dozen  pieces ;  valued  at  more  than 
$12,  !?5  per  dozen  pieces;  and  in  addition  upon  all  the  above-named 
articles,  30  per  centum  ad  valorem. 

197.  Cutlery,  not  specially  enumerated  or  provided  for  in  this  Act, 
35  per  centum  ad  valorem. 


1883 


DECISIONS  UNDER  THE  ACT  OF  1913. 

Marking. — Carving  knives,  forks,  and  steels  imported  in  sets  must  be  indi- 
vidually marked,  as  required  by  paragraph  130. — Dept.  Order  (T.  D.  34384). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Kitchen  Knives. — Kitchen  or  vegetable  knives  having  affixed  to  the  blfides 
thereof  a  removable  attachment  designed  to  regulate  the  thickness  of  the  vege- 
table peeling  desired,  classified  as  manufactures  of  metal  under  paragraph  199. 
were  held  dutiable  as  vegetable  or  kitchen  knives  (par.  154).  Protest  overruled 
ns  to  so-called  radish  knives  being  vegetable  slicers  composed  of  a  flat  piece  of 
steel  with  one  cutting  edge  and  a  spiral  or  screw  attachment  working  with  a 
rotary  movement,  classified  under  paragraph  199.  Ab.  25061  (T.  D.  31405) 
cited.— Ab.  34944  (T.  D.  34247). 

Nickel-Plated  Handles. — Carving  knives  and  forks  of  steel  with  handles 
(oated  or  plated  with  nickel,  assessed  at  14  cents  each  and  15  per  cent  ad 
valorem  under  the  provisions  of  paragraph  154,  were  claimed  dutiable  under 
the  same  paragraph  at  1  cent  each  and  15  per  cent  ad  valorem.  Protest  over- 
ruled.—Ab.  33983  (T.  D.  33833). 

One-Piece  Forks. — The  provision  in  paragraph  1.54  for  "knives,  forks,  and 
steels,  finished  or  unfinished ;  if  imported  with  handles  of  *  *  *  other  metal 
than  iron  or  steel,"  is  not  to  be  limited  to  such  finished  articles  as  have  handles 
added  thereto,  but  includes  as  well  a  fork  in  which  the  handle  and  tines  are 
made  of  one  piece.— T.  D.  30488  (G.  A.  7002). 

Table  Knives  having  handles  of  iron  or  steel  over  which  a  thin  sheet  or 
shell  of  celluloid  is  laid,  held  to  have  been  properly  classified  as  knives  witli 


SCHEDULE   C — METALS   AND   MANUFACTURES   OF.  245 

bnndles   of   celluloid    or   pyroxylin    under   paragraph    154. — Ab.    29399    (T.    D. 
32751). 

Vegetable  Cutters.— The  article  here  in  question  is  a  parer  and  corer  similar 
1o  the  "  spare  cutter  "  passed  on  by  the  board  in  Ab.  17947  (T.  D.  28703).  It  is 
used  in  grating,  slicing,  and  peeling  vegetables,  is  made  of  tin  and  has  a  handle 
()f  wood.  In  the  above-noted  ruling  it  was  held  that  an  article  of  this  kind  was 
not  a  knife  within  the  cutlery  provisions  of  the  tariff.— Ab.  25168  (T.  D.  31450). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Bowie  Knives  are  a  species  of  hunting  knife  and  are  dutiable  under  para- 
graph 155.  The  fact  that  such  knives  are  carried  at  the  side  does  not  throw 
them  into  the  category  of  articles  known  as  side  arms,  and  they  are  not  dutia- 
ble under  paragraph  154. 

If  bowie  knives  be  known  both  as  hunting  knives  and  side  arms,  they  are 
dutiable  at  the  highest  rate  of  duty- by  virtue  of  section  7. — ^T.  D.  24606  (G.  A. 
5399). 

Camping  Knives. — Knives  known  as  camping  knives,  provided  with  a  cut- 
ting blade,  a  fork,  and  a  spoon,  all  of  which  are  hinged  so  as  to  fold  into  or 
alongside  of  the  handle,  and  so  constructed  that  they  can  be  separated  into 
three  parts  and  the  parts  separately  used,  too  large  to  be  carried  in  the  pocket 
jind  usually  carried  in  baskets,  are  not  pocketknives,  but  are  dutiable  under  the 
provisions  of  paragraph  155. 

Knives  similarly  constructed,  but  having  only  a  cutting  blade  and  a  fork,  of 
the  size  and  character  of  a  pocketknife  and  capable  of  being  carried  in  the 
pocket,  arc  dutiable  as  pocketknives  at  the  appropriate  rates  according  to 
value  under  the  provisions  of  paragraph  155. — T.  D.  25335  (G.  A.  5693). 

Deer-Foot  Handled  Knives. — A  6-inch  knife,  with  a  5-inch  folding  blade 
that  when  opened  fastens  with  a  spring  lock,  blade  and  handle  measuring  10 
inches  in  length,  is  a  "  hunting  knife  "  in  the  commercial  sense  of  the  term, 
and  was  dutiable  under  paragraph  155. — U.  S.  v.  Borgfeldt  (Ct.  Cust.  Appls.), 
T.  D.  31279;  (G.  A.  6703)  T.  D.  28685  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Fruit  Knives. — Knives  and  forks  about  6  inches  long,  with  decorated  green 
china  handles  and  silver  blades  and  prongs  gilded  with  gold,  were  assessed 
as  table  knives  and  forks.  Held,  That  the  knives  are  fruit  knives  and  that  the 
term  "  fruit  knives  "  is  more  specific  than  table  knives.  The  fruit  knives  arc 
dutiable  at  35  per  cent.— T.  D.  17275  (G.  A.  3.537)  ;  T.  D.  17838  (G.  A.  3772). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cooks'  Knives. — Certain  knives  used  in  the  kitchen  by  cooks  held  to  be 
dutiable  under  this  paragraph  and  not  as  manufactures  of  metal.  Reversing 
T.  D.  14724  (G.  A.  2446).— U.  S.  V.  Curley  (C.  C),  66  Fed.  Rep.,  720. 


1913 


131.  Files,  file  blanks,  rasps,  and  floats,  of  all  cuts  and  kinds,  25  per 
centum  ad  valorem. 


155.  Files,  file  blanks,  rasps,  and  floats,  of  all  cuts  and  kinds,  two 
and  one-half  inches  in  length  and  under,  25  cents  per  dozen ;  over  two 
.ana  &"<!  one-half  inches  in  length  and  not  over  four  and  one-half  inches,  47 J 
cents  per  dozen ;  over  four  and  one-half  inches  in  length  and  under  seven 
inches,  62^  cents  per  dozen ;  seven  inches  in  length  and  over,  774  cents 
per  dozen. 


1894 


246  DIGEST   OF   CUSTOMS  DECISIONS. 

156.  Files,  file  blanks,   rasps,   and   floats,  of  all   cuts  and  kinds,   two 

and  one-half  inches  in  length  and  under,  30  cents  per  dozen;  over  two 

1897     and  one-half  inches  ip  length  and  not  over  four  and  one-half  inches,  50 

cents  per  dozen;  over  four  and  one-half  inches  in  lenj^th  and  under  seven 

inches,  75  cents  per  dozen  ;  seven  inches  in  lenj^th  and  over,  $1  per  dozen. 

141.  Files,  file  blanks,  rasps,  and  floats,  of  all  cuts  and  kinds,  four 
inches  in  lonjith  and  under,  35  cents  per  dozen;  over  four  inches  in  length 
and  under  nine  inches,  60  cents  per  dozen ;  nine  inches  in  length  or  over, 
$1  per  dozen. 

168.  Files,  file  blanks,   rasps,  and  floats,  of  all  cuts  and   kinds,  four 

inches  in  length  and  under,  35  cents  per  dozen;  over  four  inches  in  length 

1890     and  under  nine  inches,  75  cents  per  dozen  ;  nine  incJies  in  length  and 

under  fourteen  inches,  $1.30  per  dozen ;  fourteen  inches  in  length  and 

over,  $2  per  dozen. 

176.  Files,  file  blanks,  ra.sps,  and  floats,  of  all  cuts  and  kinds,  four 

inches  in  length  and  under.  35  cents  per  dozen  ;  over  four  inches  in  length 

1883     and   under  nine  inches,  75  cents  per  dozen ;   nine  inches  in  length  and 

under  fourteen  inches,  $1.50  per  dozen ;   fourteen  inches  in  length  and 

over,  $2.50  per  dozen. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Nail  Files. — Small  toilet  articles  consisting  of  nail  files  inclosed  in  a  metal 
case,  used  in  manicuring  the  nails  and  carried  on  or  about  the  person,  are 
dutiable  under  paragraph  356  as  articles  valued  above  20  cents  per  dozen  pieces 
designed  to  be  carried  on  or  about  the  person,  composed  of  metal,  and  are  like 
articles  to  those  enumerated  therein. 

Nail  files  used  as  toilet  articles  to  be  carried  on  or  about  the  person  are  not 
such  merchandise  as  is  referred  to  in  paragraph  131  as  "files,  file  blanks,  rasps, 
and  floats  of  all  cuts  and  kinds."  This  paragraph  refers  to  trade  tools  and  not 
such  as  are  carried  on  or  about  or  attached  to  the  person  as  are  provided  for  by 
paragraph  356.— T.  D.  35793   (G.  A.  7787). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Measurement  of  Piles. — In  finding  the  length  of  files,  in  order  to  determine 
the  rate  of  duty  to  which  they  are  liable  xinder  paragraph  156,  there  should  be 
included  in  the  measurement  the  distance  from  the  heel  (the  part  where  the 
tang  begins)  of  the  file  to  its  point  (the  opposite  end)  excluding  the  tang;  but 
no  i)ortion  of  the  file  except  the  tang  is  to  be  excluded. — T.  D.  24638  (G.  A. 
5410). 

Measurement  of  Riffle  Files. — Riflle  files  are  dutiable  according  to  their 
full  length  under  the  provisions  of  pragraph  156  and  are  not  dutiable  according 
to  the  length  of  their  cutting  surface  only.  G.  A.  4277  (T.  D.  20101)  cited  and 
followed.— T.  D.  25268  (G.  A.  5672). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Nail  Files. — The  goods  are  flat  thin  pieces  of  steel  from  4  to  7  inches  in 
length,  and  in  width  tapering  from  a  half  inch  or  more  to  almost  a  point.  For 
more  than  one-half  the  length  on  both  sides  the  steel  is  in  the  form  of  a  file, 
while  the  other  portion  or  handle  is  smooth. 

Appellants  testified  that  the  goods  are  used  exclusively  as  manicure  files, 
and  cited  G.  A.  2525  in  support  of  their  contention.  The  article  covered  by 
that  decision,  however,  was  an  instrument  for  cleaning  as  well  as  filing  the 
nails.     It  had  a  silver  handle  about  3  inches  long  joined  to  a  dirk-shaped  bar 


SCHEDULE    C METALS    AND    MANUFACTURES    OF.  247 

of  Steel  somewhat  less  in  length.  One  side  of  the  bar  was  a  file,  while  the 
other  had  a  highly  polished  surface  and  the  end  tapered  to  a  sharp  point.  In 
that  case  we  held  that  the  article  was  something  more  than  a  file,  wliile  in 
the  present  instance  we  find  that  the  goods  are  files  and  nothing  more. — T.  D. 
17829   (G.  A.  37G3). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Nail  Files. — A  representative  sample  is  a  manicure  instrument  for  cleaning 
and  filing  the  nails.  It  has  a  silver  handle  about  3  inclies  long,  joined  to  a 
dirk-shapetl  bar  of  steel  somewhat  less  in  length.  One  side  of  the  bar  is  a 
file,  while  the  other  has  a  highly  polished  surface.  The  end  tapers  to  a  sharp 
point. 

While  a  file  is  an  important  feature  in  the  article,  the  instrument  is  some- 
thing more  than  a  file,  and  we  find  that  it  is  not  commercially  known  as  a  file 
or  a  rasp.     T.  D.  14S42  (G.  A.  2525 ) .— Aflirmed  (72  Fed.  Rep.,  52). 

Files. — The  provision  as  to  length  is  for  lineal  measurement  and  does  not 
refer  to  connnercial  terms.  Files  more  than  4  inches  long  are  dutiable  accord- 
ing to  length,  though  known  commercially  as  4-inch  files. — T.  D.  12931  (G.  A. 
1482). 

1913         132.  Muskets,    air    rifles,    muzzle-loading    shotguns    and    rifles,    and 
parts  thereof,  15  per  centum  ad  valorem. 

1909        ^^^'  ^^u^^^t^'    muzzle-loading   shotguns,   rifles,    and    parts   thei'eof,   25 
per  centum  ad  valorem. 

1897        ^^'''  ^^^^^^^^'   muzzle-loading   shotguns,   rifles,   and   parts   thereof,   25 
per  centum  ad  valorem. 

■.BQA        142.  Muskets,  muzzle-loading  shotguns,  and  sporting  rifles,  and  parts 
thereof,  25  per  centum  ad  valorem. 

1890        169.  Muskets  and  sporting  rifles,  25  per  centum  ad  valorem. 
1883 


202.  Mu.skets,  rifles,  and  other  firearms,  not  specially  enumerated  or 
provided  for  in  this  Act,  25  per  centum  ad  valorem. 


DECISIONS  UNDER  THE  ACT  OF  1909. 

Single-Barreled  Breech-Tjoading  Rifle. — A  single-barreled  breech-loading 
sporting  rifle  classified  under  paragraph  157  was  claimed  dutiable  under  para- 
graph 156.     Protest  sustained.— Ab.  30339  (T.  D.  32905). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Borchardt's  Automatic  Repeating  Pistol. — A  representative  sample  of  the 
merchandise  in  question  is  an  automatic  repeating  breech-loading  weapon  with 
detachable  stock. 

The  weapon  as  imported  is  obviously  intended  to  be  fired  from  the  shoulder. 
Such  a  weapon  may  be  sometimes  called  a  pistol  abroad,  but  it  is  not  so  known 
here.  Then,  too,  the  action  is  of  the  character  of  actions  for  rifles  and  not  for 
pistols ;  and  the  evidence  shows  also  that  the  value  of  the  article  and  its  range 
of  fire  are  both  greater  than  the  like  features  of  any  pistols  known. 

We  find  that  the  goods  are  rifles.  The  claim  that  they  are  dutiable  at  25  per 
cent  under  paragraph  157  is  sustained.— T.  D.  19626  (G.  A.  4208). 

Rough-Bored  Rifle  Barrels. — In  paragraph  157,  relating  to  "  rifles  and 
parts  thereof,"  the  provision  for  "  parts  "  is  not  limited  to  such  as  are  in  a 
finished  condition  and  ready  for  adjustment,  but  includes  rough-bored  barrels 
that  have  been  sufliciently  elaborated  to  be  specially  adapted  for  use  as  rifle 
barrels.— U.  S.  v.  Riga  (C.  C),  T.  D.  29854;  Ab.  19740  (T.  D.  292883)  aflirmed 


248  DIGEST   OF   CUSTOMS   DECISIONS. 

Rifles  Fitted  with  Telescopic  Sights. — Telescopic  sights  severally  designed 
and  adapted  only  for  use  with  a  particular  rifle,  and  not  interchangeable  with 
other  rifles  without  a  new  and  adequate  adjustment  thereto,  attached  to  and 
forming  a  part  of  the  firearms  in  question  prior  to  exportation,  are  dutiable  as 
parts  of  rifles  at  the  rate  of  25  per  cent  ad  valorem  under  paragraph  157,  and 
not  at  45  per  cent  ad  valorem  under  paragraph  111  as  telescopes.  G.  A.  5984 
(T.  D.  26209)  and  G.  A.  6490  (T.  D.  27760)  followed;  Schoverling  v.  U.  S.  (142 
Fed.  Rep.,  302;  T.  D.  26972)  distinguished.— T.  D.  27998  (G.  A.  6559). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Muzzle  -  Loading;  Shotguns. — Muskets  which  have  been  converted  into 
muzzle-loading  shotguns  by  cutting  several  inches  from  the  barrel  at  the  muz- 
zle, shortening  the  fore  ends  of  the  stocks,  and  making  the  stock  similar  ia 
form  and  length  to  ordinary  fowling  pieces,  removing  certain  swivels  and  rebor- 
ing  the  barrels,  thus  destroying  their  usefulness  as  weapons  of  war,  are  duti- 
able as  manufactures  of  metal  and  not  as  muskets  or  as  shotguns. — T.  D.  13682 
(G.  A.  1920). 

Turkish  Muskets. — Turkish  guns  with  long  barrels,  ornamental  stocks,  and 
flintlocks  are  dutiable  as  muskets.— T.  D.  13212  (G.  A.  1633). 

133.  Breech-loading  shotguns   and   rifles,   combination   shotguns   and 
rifles,  and  parts  thereof  and  fittings  therefor,  including  barrels  further 
1913     advanced    than    rough    bored    only ;    pistols,    whether    automatic,    maga- 
zine, or  revolving,  or  parts  thereof  and  fittings  therefor,  35  per  centum 
ad  valorem. 

157.  Double-barreled,  sporting,  bi'eech-loadiug  shotguns,  combination 
shotguns  and  rifles,  valued  at  not  more  than  .$5,  .$1.,50  each  and  in  addi- 
tion thereto  15  per  centum  ad  valorem ;  valued  at  more  than  ,$5  and  not 
more  than  $10,  $4  each  and  in  addition  thereto  15  ])or  centum  ad  valorem 
each;  valued  at  more  than  ,$10,  $6  each;  double  barrels  for  sporting 
breech-loading  shotguns  and  rifles,  further  advanced  in  nianufactun'  than 
rough  bored  only,  .$3  each  ;  stocks  for  double-barreled  sporting  breech- 
loading  shotguns  and  rifles  wholly  or  partially  manufactured,  .$3  each; 
and  in  addition  thereto  on  all  such  guns  and  rifles,  valued  at  more  than 

1909  $10  each,  and  on  such  stocks  and  barrels,  35  per  centum  ad  valorem;  on 
all  other  parts  of  such  guns  or  rifles,  and  fittings  for  such  stocks  or  bar- 
rels, finished  or  unfinished,  50  per  centum  ad  valorem :  Provided,  That 
all  double-barreled  sporting  breech-loading  shotguns  and  rifles  imported 
without  a  lock  or  locks  or  other  fittings  shall  be  subject  to  a  duty  of  .$6 
each  and  35  per  centinii  ad  valorem;  single-barreled  broech-loading  shot- 
guns, or  parts  thereof,  except  as  otherwise  specially  pi'ovidcd  for  in  this 
section,  $1  each  and  35  per  centum  ad  valorem;  pistols,  autouiatic,  maga- 
zine, or  revolving,  or  parts  thereof,  75  cents  each  and  25  per  centmn  yd 
valorem. 

158.  Double-barreled,  sporting,  breech-loading  shotguns,  combination 
shotguns  and  rifles,  valued  at  not  more  than  $5,  $1..50  each  and  in  addi- 
tion thereto  15  per  centum  ad  valorem;  valued  at  more  than  $5  and  not 
more  than  $10,  $4  each  and  in  addition  thereto  15  per  centmn  ad  valorem 
each ;  valued  at  more  than  $10,  .$6  each ;  double  barrels  for  sporting 
breech-loading  shotguns  and  rifles  further  advanced  in  manufacture  than 
rough  bored  only,  .$3  each ;  stocks  for  double-barreled  sporting  breech- 
loading  shotguns  and  rifles  wholly  or  partially  manufactured,  $3  each; 
and  in  addition  thereto  on  all  such  guns  and  rifles  valued  at  more  than 
$10  each,  and  on  such  stocks  and  barrels,  35  per  centum  ad  valorem  ;  on 
all  other  parts  of  such  guns  or  rifles,  and  fittings  for  such  stocks  or 
barrels,  finished  or  unfinished,  .50  per  centum  ad  valorem :  Provided, 
That  all  dcnible-barrel  sporting  breech-loading  shotguns  and  rifles  im- 
ported without  a  lock  or  locks  or  other  fittings  shall  be  subject  to  a 
duty  of  $6  each  and  35  per  centum  ad  valorem ;  single-barreled  breech- 
loading  shotguns,  or  parts  thereof,  except  as  otherwise  specially  pro- 
vided for  in  this  Act,  $1  each  and  35  per  centum  ad  valorem.  Revolving 
pistols  or  parts  thereof,  75  cents  each  and  25  per  centum  ad  valorem. 


1897 


SCHEDULE    C METALS    AND    MANUFACTURES    OF.  249 

143.  Rportiiifz;,     J)ro(vli-loa(ling    .sli()tf;;uns,     comhination     sliot^uns     and 
1894     rifles,  and  pistols,  and  parts  of  all  of  the  foregoing,  35  per  centum  ad 
valorem. 

170.  All  double-barreled,  sporting,  breech-loading  shotguns  valued  at 
not  more  than  $G  each,  $L50  each;  valued  at  more  than  $0  and  not  more 
than  .$12  each,  $4  each ;  valued  at  more  than  .$12  each,  .$0  each ;  and  in 
addition  thereto  on  all  the  above,  .35  per  centum  ad  valorem.  Single- 
barrel  breech-loading  shotguns,  $1  each  and  35  per  centum  ad  valorem. 
Revolving  pistols  valued  at  not  more  than  .$1.50  each,  40  cents  each ; 
valued  at  more  than  $L.50,  $1  each;  and  in  addition  thereto  on  all  the 
above  pistols,  35  per  centum  ad  valorem. 

203.  All  sporting  breech-loading  shotguns,  and  pistols  of  all  kinds,  35 
per  centum  ad  valorem. 


1890 


1883 


DECISIONS  UNDER  THE  ACT  OF  1909. 

Parts  of  Guns. — Provisions  of  paragraph  1.57  construed.  Only  such  parts  of 
guns  as  are  suitable  for  use  only  on  single-barreled  breech-loading  shotguns  to 
be  assessed  at  $1  each  and  35  per  cent  ad  valorem. — Dept.  Order  (T.  D.  32497). 

DECISIONS  UNDER  THE  ACT  OF  1897.. 

Automatic  Pistols  classified  as  manufactures  of  metal  under  paragraph  193 
were  claimed  to  be  dutiable  either  as  revolvers  under  paragraph  158,  or  as 
side  arms  under  paragraph  154.  The  latter  contention  was  sustained. — Ab. 
1S262  (T.  D.  28805). 

Guns  With  Extra  Locks. — The  protest  related  to  guns,  accompanied  by 
extra  detachable  locks,  which  were  classified  separately  from  the  guns.  The 
importers  contended  that  the  extra  parts  were  interchangeable  and  with  the 
guns  constituted  dutiable  entities,  which  should  have  been  classified  as  a  unit. 
Protest  overruled.— Ab.  19773  (T.  D.  29298). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Combination  Rifle  and  Shotgun. — A  combination  sporting  rifle  and  breech- 
loading  shotgun,  one  barrel  a  shotgun  barrel  and  the  other  a  rifle  barrel,  can 
not  be  classified  as  a  sporting  rifle  nor  as  a  shotgun. — T.  D.  13762  (G.  A. 
1956). 

Forged  Shotgun  Barrels  in  pairs,  bored  to  proper  gauge,  but  required  to 
b-^  further  bored  or  smoothed  to  exact  size  or  caliber,  the  two  barrels  having 
been  firmly  and  completely  welded  and  brazed  together,  ai'e  dutiable  as  manu- 
factures of  metal  and  not  free  as  shotgun  barrels,  forged,  rough  bored. — T.  D. 
12787  (G.  A.  1383). 

Complete  Parts  of  Breech-Loading  Shotguns,  Separately  Imported. — Gun- 
stocks,  with  mountings  complete,  ready  for  attachment  to  the  barrels,  which  ar- 
rived by  another  shipment,  and  which,  when  attached,  made  double-barreled 
breech-loading  shotguns  complete,  held  to  be  dutiable  at  45  per  cent  ad  valorem, 
as  "  manufactures,  articles,  or  wares  not  specially  enumerated  or  provided  for, 
composed  wholly  or  in  part  of  iron,  steel,  or  any  other  metal,  and  whether 
partly  or  wholly  manufactured,"  under  paragraph  215,  and  not  dutiable  at  the 
higher  duty  provided  in  paragraph  170  for  "  all  double-barreled,  sporting, 
breech-loading  shotguns." 

The  intention  with  which  goods  are  imported  into  this  country  is  immaterial 
provided  importers  keep  within  the  terms  of  the  tariff  act,  and  duties  are  to  be 
assessed   upon   merchandise   in    the   form   or   condition    in   which    it    actually 


250  DIGEST   OF   CUSTOMS   DECISIONS. 

arrives,  and  under  the  provisions  of  law  applicable  thereto.  45  Fed.  Rep.,  349, 
pftirnied. — In  re  Schoverling,  146  U.  S.,  24. 

Complete  Parts  of  Breech-Loading  Shotguns,  Separately  Packed. — Gun 

l)!irrels  and  gunstocks,  with  locks,  etc.,  constituting  all  the  parts  of  complete 
iu-eech-loading  shotguns,  and  so  adapted  to  each  other  in  the  process  of  manu- 
facture as  to  be  made  into  complete  shotguns  by  inserting  the  barrels  into  the 
stocks,  are  dutiable,  when  shipped  to  the  same  person,  on  the  same  vessel, 
as  shotguns,  and  not  as  manufactures  of  metal  not  specially  provided  for. 
(hough  the  barrels  and  stocks  are  separately  packed  and  invoiced.  U.  S.  v. 
Irwin,  C.  C.  A.  (78  Fed.  Rep.,  799),  and  board  decision,  In  re  Henry  Keidel  & 
Co.  (G.  A.  707),  followed;  U.  S.  v.  Schoverling  (146  U.  S.  Rep.,  24)  distin- 
guished.—T.  D.  1S52S   (G.  A.  3984). 

Parts  of  Breech-Tioading  Shotguns. — Certain  parts  of  breech-loading  shot- 
guns, composed  in  chief  value  of  metal,  and  not  assembled  into  completed  guns 
at  the  time  of  importation,  are  dutiable  as  manufactures  of  metal. — ^T.  D. 
16018   (G.  A.  3042). 

Shotguns  With  Two  Separate  Sets  of  Barrels  are  dutiable,  the  gun  com- 
plete at  $6  and  35  per  cent  and  the  extra  barrel  at  45  per  cent  as  a  manufacture 
of  metal.— T.  D.  13326  (G.  A.  1706). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Parts  of  Firearms. — Gunlocks,  guards,  hammers,  nipples,  swivels,  triggers, 
sights,  and  other  like  parts  of  firearms  are  dutiable  as  manufactures  of  metal 
and  not  as  malleable-iron  castings  nor  as  forgings  of  iron  and  steel — T.  D.  10657 
(G.  A.  241). 

134.  Table,    kitchen,    and   hospital    utensils   or   other   similar   hollow 
ware  composed  of  iron  or  steel,  enameled  or  glazed  with  vitreous  glasses ; 
1913     table,  kitchen,  and  hospital  utensils  or  other  similar  hollow  ware  com- 
posed wholly  or  in  chief  value  of  aluminum;  all  the  foregoing  not  espe- 
cially provided  for  in  this  section,  25  per  centum  ad  valorem. 

158.  Table,  kitchen,  and  ho.spital  utensils,  or  other  similar  hollow 
ware,  of  iron  or  steel,  enameled  or  glazed  with  vitreous  glasses,  but  not 
ornamented  or  decorated  with  lithographic  or  other  printing,  40  per 
centum  ad  valorem. 

159.  Sheets,  plates,  wares,  or  articles  of  iron,  steel,  or  other  metal 
enameled  or  glazed  with  vitreous  glasses,  40  per  centum  ad  valorem. 

144.  Sheets,  plates,  wares,  or  articles  of  iron,  steel,  or  other  metal, 
enameled  or  glazed  with  vitreous  glasses,  35  per  centum  ad  valorem. 

171.  Iron  or  steel  sheets,  plates,  wares,  or  articles,  enameled  or  glazed 
with  vitreous  glasses,  45  per  centum  ad  valorem. 

172.  Iron  or  steel  sheets,  plates,  wares,  or  articles,  enameled  or  glazed 
as  above  with  more  than  one  color,  or  ornamented,  50  per  centum  ad 
valorem. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Aluminum  Spoons,  Ladles,  Etc. — Spoons,  ladles,  graters,  and  other  articles 
composed  of  aluminum,  being  connnercially  known  as  "  flat  ware,"  are  properly 
dutiable  under  paragraph  167  as  manufactures  of  metal  not  specially  provided 
for,  as  claimed,  rather  than  as  "  table,  kitchen,  and  hospital  utensils  or  other 
similar  hollow  ware  composed  of  aluminum "  under  paragraph  134. — T.  D. 
35049  (G.  A.  7662). 


1909 

1897 
1894 

1890<! 


SCHEDULE    C METALS    AND    MANUFACTURES    OF.  251 

Enameled  Steel  Reflectors  or  Lamp  Shades. — Incandescent  lamp  reflectors 
or  shades,  composed  of  steel  enameled  with  vitreous  glasses,  having  a  hollow 
interior  which  gives  to  them  a  hell-shaped  effect,  are  properly  dutiable  under 
the  provision  in  paragraph  134,  for  "  other  similar  hollow  ware,"  as  assessed, 
rather  than  under  paragraph  1G7.  G.  A.  7077  (T.  D.  30825)  followed.  Fen- 
sterer  &  Ruhe  v.  U.  S.  (5  Ct.  Oust.  Appls.,  61;  T.  D.  34096)  distinguished.— 
T.  D.  35334   (G.  A.  7717). 

Hollow  Ware. — Basins,  pitchers,  pudding  pans,  ladles,  mugs,  tea  strainers, 
caseroles,  funnels,  linger  bowls,  stewpans,  teakettles,  soap  dishes,  kettles,  salt 
boxes,  and  other  similar  articles  of  aluminum  and  enameled  ware,  classified  as 
hollow  ware  under  paragraph  134,  are  claimed  dutiable  as  manufactures  of 
metal  under  paragraph  167. 

The  ladles  and  tea  strainers  were  held  dutiable  as  manufactures  of  metal 
under  paragraph  167.  G.  A.  7662  (T.  D.  35049)  and  Ab.  38583  followed.  Pro- 
tests overruled  as  to  all  other  articles. — Ab.  38768. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Enameled  Kettle. — A  cast-iron  kettle,  enameled  inside  and  used  for  chemical 
purposes,  was  held  dutiable  under  paragraph  158,  following  G.  A.  7077  (T.  D. 
30825).  Note  T.  D.  33491,  C.  C.  A.,  under  paragraph  125.— Ab.  24281  (T.  D. 
31090). 

Enameled  Steel  Ware  classified  as  manufactures  of  metal  under  paragraph 
199  was  claimed  to  be  dutiable  as  hollow  ware  (par.  158).  In  so  far  as  the 
protests  related  to  light  shades,  they  were  sustained  on  the  authority  of  G.  A. 
7077  (T.  D.  30825). 

In  these  cases  the  goods  are  ornamented  with  a  design.  The  design  is  either 
applied  by  a  decalcomania  process  or  an  outline  Is  printed  which  is  then  filled 
in  with  different  colors  of  enamel.  These  goods  we  regard  as  excluded  from 
the  provision  in  paragraph  158,  having  been  "  ornamented  "  or  decorated  with 
printing.  Protest  43645:  In  this  case  the  ornamentation  on  the  goods  is  de- 
scribed as  a  "  torseine  "  decoration.  It  is  applied  in  colored  bands  by  means  of 
a  brush,  and  this  decoration  we  do  not  regard  as  within  the  excepted  class. 
We  hold  the  merchandise  dutiable  as  claimed  under  paragraph  158. — Ab.  24906 
(T.  D.  31335). 

Gas  Burners. — This  article  can  not  be  said  to  be  hollow  ware  of  iron  or  steel 
similar  to  table,  kitchen,  and  hospital  utensils.  The  article  is  a  part  of  a  fixed 
device  not  complete  in  itself,  lacking  as  it  does  the  gas  mantel  and  the  globe 
which  ordinarily  accompany  it,  and  it  must  be  joined  with  a  gas  pipe  when  put 
in  use.  It  was  dutiable  under  paragraph  199. — Fensterer  &  Ruhe  et  al.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34096;  (G.  A.  7467)  T.  D.  33-508  affirmed. 

Gas  or  lamp  burners,  with  tubelike  coverings  of  enameled  sheet  metal  and 
having  diverse  parts,  such  as  magnesia  tips,  brass  tubes  and  regulating  devices, 
galvanized  metal,  and  other  features,  are  not  within  the  purview  of  paragraph 
158  as  "  other  similar  hollow  ware  of  iron  or  steel,"  but  are  dutiable  under 
paragraph  199  as  manufactures  of  metal  not  specially  provided  for. — T.  D. 
33508  (G.  A.  7467)  ;  affirmed  by  T.  D.  34096  (Ct.  Cust.  Appls.). 

Iron  Boiler,  Enamel  Lined. — The  article  is  a  sort  of  a  double  boiler  ar- 
rangement used  for  making  acids,  and  consists  of  what  is  said  to  be  a  cast-iron 
kettle  with  acid-proof  enameled  inner  kettle. 

On  the  part  of  the  Government  it  is  urged  that  the  article  here  in  question, 
weighing  about  a  ton  and  a  half  and  valued  at  1,134  marks,  is  not  of  the  char- 
acter of  the  goods  provided  for  under  the  above  paragraph,  not  being  similar 


252  DIGEST   OF   CUSTOMS   DECISIONS. 

to  till'  utensils  referred  to  therein  by  name  and  helon^infr  to  a  class  of  goods 
whicli  could  not  very  well  he  "  ornamented  or  decorated  with  lithographic  or 
other  printing."  We  believe  the  reasons  advanced  suflicient  to  warrant  a  liold- 
iug  that  this  huge  metal  article  is  not  "hollow  ware"  similar  to  the  goods 
for  wliich  provision  is  made  in  paragraph  158.  Note  T.  D.  33491  (C.  C.  A.) 
nnder  paragraph  125.— Ab.  28918  (T.  D.  32645). 

Metal  Shades. — Steel  light  shades  enameled  with  vitreous  glass,  and  bell- 
like in  form,  are  within  the  purview  of  paragraph  158,  and  are  classitiable 
untler  the  provision  in  said  paragraph  for  "other  similar  hollow  ware,"  rather 
than  under  paragraph  199.— T.  D.  30825  (G.  A.  7077). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

CIoisonn6  Wares. — Japanese  vases,  boxes,  jars,  and  other  articles  of 
cloisonne  ware,  made  of  metal  and  enameled  with  a  vitreous  paste  of  various 
color.s,  after  the  manner  of  Jai)anese  and  Chinese  art,  are  dutiable  at  40  per 
cent  ad  valorem  under  paragraph  159  as  wares  or  articles  of  metal  "  enameled 
or  glazed  with  vitreous  glasses,"  and  not  under  paragraph  193  as  manufactures 
of  metal  not  specially  provided  for.— T.  D.  2207G  (G.  A.  4G70). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Mottled  Enameled  Ware,  being  sheet  steel  with  an  enamel  of  stone  or 
plate  color  with  a  mottled  or  marbleized  appearance,  is  dutiable  as  enameled 
steel  ware  and  not  under  paragraph  172  as  having  more  than  one  color. — T.  D. 
13681   (G.  A.  1919). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Glazed  or  Enameled  Kitchen  Utensils. — Blue  and  white  kitchen  utensils, 
consisting  of  pots,  kettles,  saucepans,  coffeepots,  and  similar  ware,  made  of 
.sheet  steel  and  glazed  or  enameled,  are  dutiable  as  manufactures  of  metal  and 
not  as  hollow  ware.— Strausky  v.  Erhardt  (C.  C),  52  Fed.  Rep.,  808. 

135.  Needles  for  knitting  or  sewing  machines,  latch  needles,  crochet 
needles,  and  tape  needles,  knitting  and  all  other  needles  not  .specially 
provided  for  in  this  section,  bodkins  of  metal,  and  needle  cases  or  needle 
hooks  furnished  with  assortments  of  needles  or  combinations  of  needles 
and  other  articles,  20  ]>er  centum  ad  valorem;  hut  no  articles  other  than 
the  needles  whicli  are  specifically  named  in  this  section  shall  be  dutiable 
as  needles  unless  having  an  eye  and  fitted  and  used  for  carrying  a 
thread. 

164.  Needles  for  knitting  or  sewing  machines,  $1  per  thousand  and  25 
per  centum  ad  valorem;  latch  needles.  .$1.15  per  thousand  and  35  per 
centum  nd  valonMu  ;  crochet  needles  and  tape  needles,  knitting  ;ind  all 
other  needles,  not  specially  provided  for  in  this  section,  and  bodkins  of 
metal,  25  per  centum  ad  valorem;  l»ut  no  articles  other  than  the  needles 
which  are  specifically  named  in  this  section  shall  be  dutiable  as  needles 
uidess  having  an  eye,  and  fitted  and  used  for  carrying  a  thread.  Needle 
cases  or  needl(>  books  furnished  with  assortments  of  needles  or  combina- 
tions of  needles  and  other  articles,  shall  pay  duty  as  entireties  accord- 
ing to  the  component  material  of  chief  value  therein. 

165.  Needles  for  knitting  or  sewing  machines,  including  latch  needles, 
1897    ^^  ^^^  thousand  and  25  per  centum  ad  valorem ;  crochet  needles  and  tape 

needles,  knitting  and  all  other  needles,  not  specially  provided  for  in  this 
Act,  and  bodkins  of  metal,  25  per  centum  ad  valorem. 


1913 


1909 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  253 

150.  Needles  for  knitting  or  sewing  machines,  crochet  needles  and  tape 
1894    needles,  knitting  ;ui(]  all  other  needles,  not  specially  provided  for  in  this 
Act,  and  bodkins  of  metal.  25  per  centum  ad  valorem. 

1178.  Needles  for  knitting  or  sewing  machines,  crochet  needles  and  tape 
needles  and  bodkins  of  metal,  35  per  centum  ad  valorem. 
179.  Needles,  knitting,  and  all  others  not  specially  provided  for  in  this 
Act,  25  per  centum  ad  valorem, 

1205.  Needles    for    knitting    or    sewing    machines,    35    per    centum    ad 
valorem. 
206.  Needles,  *    *     *    knitting,  and  all  others  not  specially  enumerated 
or  provided  for  in  this  Act,  25  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913, 

Needlecases. — These  boxes  contain  needles  in  combination  with  pins,  thread. 
and  a  thimble.  A  needlecase  is  a  case  of  metal  or  other  material  to  contain 
needles,  and  the  statute  has  enlarged  the  meaning  to  include  other  articles 
required  in  the  use  of  the  needle  itself.  The  goods  fall  under  paragraph  135 
as  needlecases  furnished  with  assortments  of  needles  or  combination  of  needles 
and  other  articles. — U.  S.  v.  Poirier  &  Lindeman  (Ct.  Cust.  Appls.),  T.  D. 
35470;   (G.  A.  7671)  T.  D.  35099  affirmed, 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bone  Tape  Needles. — Pieces  of  bone  with  an  eye  or  slit  in  each  end,  used 
as  needles  for  stringing  tape,  assessed  as  manufactures  of  bone  under  para- 
graph 463,  were  held  dutiable  as  tape  needles  under  the  provisions  of  para- 
graph 164.     G.  A.  4867  (T.  D.  22807)  followed.— Ab.  32934  (T.  D.  33594). 

Mitrailleuse  Needlecases,  in  which  it*  is  conceded  there  is  no  component 
material  of  chief  value,  were  classified  under  paragraph  199,  and  claimed  to 
be  dutiable  as  nonenumerated  manufactured  articles  (par.  480).  It  was  held 
that  the  entirety  is  a  manufactured  article  in  part  of  metal,  dutiable  as  as- 
se.ssed.— Ab.  32395  (T.  D.  33433). 

Needlecases — Needlebooks. — By  virtue  of  the  provision  in  pai-agraph  164 
that  "  needlecases  or  needlebooks  furnished  with  assortments  of  needles  and 
other  articles,  shall  pay  duty  as  entireties  according  to  tjie  component  material 
of  chief  value,"  as  construed  in  Steinhardt  v.  U.  S.  (T.  D.  32092),  such  fur- 
nished needle  cases  or  books  are  dutiable  at  the  same  rate  as  the  component 
article  of  chief  value,  and  it  is  not  necessary  that  said  component  article  be 
designated  eo  nomine.  Held,  accordingly,  that  such  as  are  composed  in  chief 
value  of  hand  sewing  needles  are  dutiable  as  nonenumerated  manufactured 
articles  under  paragraph  480,  such  as  are  in  chief  value  of  paper  cases,  as 
manufactures  of  paper,  paragraph  420,  and  such  as  are  in  chief  ^alue  of  leather 
cases,  as  manufactures  of  leather  or  as  leather  cases,  paragraph  452. — T.  D. 
32528   (G.  A.  7367). 

Needlebooks,  containing  needles,  and  the  like  articles  are  not  dutiable  as 
manufactures  in  chief  value  of  metal.  Paragraph  164  singles  them  out  and 
establishes  a  rule  for  the  determination  of  their  dutiable  status,  and  that  is 
according  to  the  chief  components  included  within  and  going  to  make  up  the 
entirety.  The  importations  were  dutiable  as  nonenumerated  manufactured 
articles  under  the  provisions  of  paragraph  480.  Ilartranft  v.  Sheppard  (125 
U.  S.,  337).— Steinhardt  &  Bro.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32092;  (G.  A. 
7119)  T.  D.  31026  reversed. 

Needles  for  Brosser  Overstitch  Machine, — Brosser  overstitch  machine  and 
others  of  similar  type  not  dutiable  as  .sewing  machine.s  under  paragraph  197. 


254  DIGEST   OF   CUSTOMS   DECISIONS. 

It  follows  from  the  foivp>iriK  that  needles  for  the  Brosser  overstitch  machine 
and  macliines  of  like  character  are  not  needles  for  sewing  machines  within  the 
meaning  of  paragraph  1G4,  and  are  therefore  properly  dutiable  as  "  needles  not 
specially  provided  for  "  under  the  said  paragraph  at  the  rate  of  25  per  cent 
ad  valorem.— Dcpt.  Order   (T.  D.  30639). 

Needles  with  Machines. — It  is  evident  that  the  needles  do  not  require  to  be 
fitted  or  adjusted  to  a  i)articular  machine  to  be  available  for  use.  The  collector 
found  in  these  importations  a  certain  number  of  dozen  needles,  and  he  classified 
them  as  embroidery  needles  under  paragraph  164.  We  conclude  that  the 
needles  are  not  parts  of  the  embroidery  machines  they  accompany,  for  the 
machines  are  complete  as  machines  without  them — Ab.  25775  (T.  D.  31675). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Celluloid  Knitting  Needles  and  Crochet  Needles  are  dutiable  at  25  per 
cent  ad  valorem  under  the  specific  provision  in  paragraph  165  for  needles  of 
those  varieties,  and  not  luider  the  provision  in  paragraph  17  for  "  all  com- 
poimds  of  pyroxylin,  whether  known  as  celluloid  or  by  any  other  name,  if  in 
finished  or  partly  finished  articles." 

The  phrase  "  of  metal  "  in  said  paragraph  165  has  reference  only  to  the  bod- 
kins and  not  to  the  various  kinds  of  needles  mentioned  in  the  paragraph ;  and, 
there  being  no  specification  of  the  materials  of  which  they  should  be  comiwsed, 
all  such  needles  are  dutiable  under  said  paragraph  without  regard  to  their 
composition.  In  re  Switzer  (G.  A.  3983)  and  U.  S.  v.  Borgfeldt  (suit  2898),  not 
reported)  applied;  In  re  Wolf  (G.  A.  2731)  distinguished.— T.  D.  22807  (G.  A. 
■1867). 
Needlecases.  . 

Held,  as  to  needles  in  fancy  cases,  that  they  do  not  with  the  cases  constitute 
entireties,  but  that  the  needles  and  cases  are  separately  classifiable  for  the  pur- 
poses of  the  assessment  of  duty.  U.  S.  v.  Dieckerhoff  (T.  D.  28716)  followed; 
G.  A.  6220  (T.  D.  26887)  overruled.— T.  D.  29097  (G.  A.  6780). 

Entirkties. — Cases  or  books  of  paper,  resembling  card  cases  or  pocketbooks 
in  appearance,  were  imported  filled  with  needles;  each  was  a  completed  struc- 
ture before  the  needles  were  placed  in  it;  and  they  were  susceptible  of  being 
again  used  for  the  same  purpose  after  the  original  supply  of  needles  was  ex- 
hausted. Held  (1)  that  the  cases  are  not  coverings  for  the  needles  within  the 
meaning  of  section  19,  customs  administrative  act  of  1890;  (2)  that  they  do 
not,  with  the  needles,  constitute  entireties  dutiable  as  composed  of  paper  and 
metal ;  and  (3)  that  the  cases  and  needles  are  two  distinct  entities,  classifiable 
in  the  same  way  as  though  separately  imported. — U.  S.  v.  Dieckerhoff  (C.  C. 
A.),  T.  D.  28716;  T.  D.  27949  (C.  C.)  affirmed  and  (G.  A.  6220)  T.  D.  26887 
reversed. 

Needlecases — Unusual  Coverings.— Needlecases  used  for  holding  needles 
during  transportation  and  until  the  needles  are  used  are  not,  in  the  assessment 
of  duty,  to  be  treated  as  usual  coverings  under  section  19,  customs  administra- 
tive act  of  1890,  being  within  the  exception  made  in  said  section  relative  to 
"any  unusual  article  or  form  designed  for  use  otherwise  than  in  the  bona  fide 
transportation  "  of  its  contents  to  the  United  States. — Guthman  v.  U.  S.  (C.  C), 
T.  D.  27501;  Ab.  9328  affirmed  (T.  D.  26902). 
Needles  for  Brosser  Machines. 

Nekdi-eh  for  Sewing  Machines. — Needles  for  the  Brosser  overstitch  machine 
are  not  dtitiable  as  needles  for  sewing  machines,  but  as  "  needles  not  specially 
provided  for,"  at  the  rate  of  25  per  cent  ad  valorem  under  i)aragraph  165. 


SCHEDULE    C METALS   AND    MANUFACTURES    OF.  255 

"Sewing  Machine." — The  term  "  sowiiiR  niacliiiio  "  is  used  in  its  ordlniiry 
nieaniiif?  and  covers  the  usual,  well-known,  and  conimouly  recognized  article, 
and  macliines  wliich  produce  only  fancy  effects  and  do  not  stitch  together  ordi- 
nary fabrics  do  not  fall  within  that  class.— T.  D.  30291  (G.  A.  6969). 

Electric  Needles. — The  importers  objected  to  classification  of  the  articles  in 
question  as  manufactures  of  metal  under  paragraph  193. 

The  merchandise  consists  of  so-called  needles,  measuring  30  millimeters  in 
length,  similar  in  general  appearance  to  the  ordinary  sewing-machine  needle, 
with  the  exception  that  they  do  not  possess  an  eye  to  carry  a  thread.  The 
articles  are  in  fact  steel  points  intended  for  use  as  conveyors  of  electricity  in 
an  electrical  machine  for  the  treatment  of  the  scalp  and  skin.  They  are  not 
made  to  carry  a  thread  and  are  not  needles  as  that  term  is  used  in  the  tariff 
law ;  and  in  the  absence  of  evidence  to  show  that  they  are  articles  made  from 
round  steel  wire  we  must  overrule  the  protest  on  all  grounds,  following  G.  A. 
4938  (T.  D.  23109)  and  G.  A.  6215  (T.  D.  26872).  The  decision  of  the  collector 
assessing  duty  on  these  articles  as  manufactures  of  metal  will  stand. — Ab. 
19926  (T.  D.  29339). 

Surgical  Needles  are  dutiable  at  25  per  cent  ad  valorem  under  the  provisions 
of  paragraph  165  as  needles  not  specially  provided  for,  and  are  not  free  of  duty 
under  paragraph  620  as  hand-sewing  needles.  Kny-Scheerer  Co.  v.  U.  S.  (T.  D. 
26903;  suit  4040)  cited  and  followed.— T.  D.  26964  (G.  A.  6249). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Perineum  Needles. — Peasley's  perineum  needles  in  leather  cases  dutiable 
as  "  all  other  needles  not  specially  provided  for  "  at  25  per  cent  ad  valorem 
under  paragraph  150.— T.  D.  19356  (G.  A.  4147). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bone  Crochet  Needles. — Crochet  needles  or  hooks  entirely  of  bone  are 
dutiable  as  manufactures  of  bone  and  not  as  crochet  needles. — T.  D.  15238 
(G.  A.  2731). 

Needles  for  Sewing  Machines — So-Called  Hooks. — An  article  composed  of 
heavy  steel  wire  about  2^  inches  long,  curved,  and  with  a  barb  or  hook  near 
the  point,  known  as  Goodyears'  needles,  are  dutiable  as  needles  and  not  as 
manufactures  of  metal.— T.  D.  14456   (G.  A.  2302). 

Furnished  Needlecases. — An  article  which  is  invoiced  and  intended  to  be 
sold  as  a  single  article  is  not  resolvable  into  its  constituents  for  purposes  of 
ascertaining  duty.  Held,  therefore,  that  cases  containing  needles,  imported  as 
an  entirety  and  designed  to  be  sold  as  furnished  needlecases,  must  be  classified 
as  integral  articles  according  to  their  chief  value.  Held  free. — Wanainaker  v. 
Cooper  (C.  C),  69  Fed.  Rep.,  465. 

Jacquard  Needles  designed  for  use  in  a  lace-curtain  loom,  each  needle  being 
a  piece  of  wire  bent  double  and  slightly  thicker  than  an  ordinary  knitting 
needle,  with  an  eye  for  carrying  a  thread,  dutiable  as  needles. — T.  D.  13227 
(G.  A.  1648). 

Steel  Larding  Needles  are  manufactures  of  metal. — T.  D.  12976  (G.  A. 
1527). 

Surgical  Needles  are  dutiable  as  other  needles.— T.  D.  11223  (G.  A.  582). 


256  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Steel  Bodkins  are  dutiable  as  iiiaiuifactures  of  steel  and  not  as  needles  or 
:is  plated  or  f,'ilt  articles  or  wares.— T.  D.  10653  (G.  A.  237). 

136.  Fishhooks,  fishing  rods  and  reels,  artificial  flies,  artificial  baits, 
snelled  hooks,  and  all  other  fishing  tackle  or  parts  thereof,  not  specially 
jtrovided  for  in  this  section,  except  fishing  lines,  fishing  nets  and  seines, 
30  per  centum  ad  valorem:  Provided,  That  any  prohibition  of  the  im- 
portation of  feathers  in  this  section  shall  not  be  construed  as  applying 
to  artificial  flies  used  for  fishing. 


lt)13 


1909 


165.  Fish  hooks,  fishing  rods  and  reels,  artificial  flies,  artificial  baits, 
snelled  hooks  and  all  other  fishing  tackle  or  parts  thereof,  not  specially 
jirovided  for  in  this  section,  except  fishing  lines,  fishing  nets,  and  seines, 
45  per  centum  ad  valorem. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Metal  Containers  for  Artificial  Flies. — Metal  boxes  or  containers  specially 
constructed  and  designed  for  holding  artificial  fish  flies  and  fishing  leaders  are 
properly  classifiable  as  manufactures  of  metal  not  specially  provided  for  under 
paragraph  167,  as  claimed  by  the  importers,  rather  than  dutiable  at  30  per  cent 
ad  valorem  under  paragraph  136  as  "  fishing  tackle  or  parts  thereof,"  as  classi- 
fied by  tlie  collector.— T.  D.  35749  (G.  A.  7783). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Agate  Rings. — Pieces  of  agate  in  the  form  of  rings  which,  when  mounted  in 
metal  holders,  are  suitable  for  use  as  guides  for  lines  on  fishing  rods  are  not 
"  parts  of  fishing  tackle,"  dutiable  at  45  per  cent  ad  valorem  under  paragraph 
365,  but  are  luaterials  for  use  in  the  manufacture  of  fishing  tackle  and  were 
properly  assessed  by  the  collector  as  "  manufactures  of  agate  "  at  50  per  cent  ad 
valorem  under  paragraph  112.  Fenton  v.  U.  S.  (1  Ct.  Cust.  Appls.,  529;  T.  D. 
31546)  followed.— T.  D.  32766  (G.  A.  7385). 

Cork  Floats. — The  cork  floats  here  in  question  are  complete  and  fully  fin- 
ished articles.  They  are  ready  for  use  by  the  fisherman,  and  are  accortlingly 
classifiable  under  paragraph  165,  either  as  "  fishing  tackle "  or  as  "  parts 
thereof."     Fenton  v.  U.  S.  (T.  D.  31.546).— Ab.  27536  (T.  D.  31054). 

Small,  oval-shaped  pieces  of  cork  tapering  at  one  or  both  ends  and  with 
holes  lengthwise  through  them,  would  seem  on  examination  not  to  be,  and 
they  appear  by  the  uncontradicted  testimony  not  to  be,  either  fishing  floats 
or  cork  floats  for  use  in  fishing.  They  are  not  commercially  known  as 
fishing  tackle  or  parts  thereof,  nor  are  they  in  fact,  as  it  appears,  used  as  such. 
They  are  manufactures  of  cork  and  dutiable  as  such  under  paragraph  429. — 
Fenton  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31546;  (G.  A.  Ab.  23431)  T.  D.  30667 
reversed. 

Gut  Leaders. — Worm  gut  made  into  leiulers  and  snells  for  fishing  purposes 
is  dutiable  under  paragraph  165  as  "  all  other  fishing  tackle  or  parts  thereof," 
rather  than  as  manufactures  in  chief  value  of  worm  gut  under  paragraph  462.— 
T.  D.  31161  (G.  A.  7142). 


SCHEDULE    C METALS   AND    MANUFACTURES    OF.  257 

Seine  Floats. — Round  pieces  of  rough  bark  to  be  attaclictl  to  seine  nets  to 
prevent  them  from  sinking,  assessed  as  fishing  tackle  under  paragraph  1G5, 
were  claimed  dutiable  as  manufactures  of  cork  (par.  429).  Protests  sustained. 
Fenton  v.  U.  S.  (1  Ct.  Oust.  Appls.,  529;  T.  D.  31546)  cited.— Ab.  33G89  (T.  D. 
33763). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Fishhooks  and  Flies  (Manufaetnres  of  Feathers  and  Metal). — A  pro- 
vision for  a  material  "  manufacturetl  "  does  not  necessarily  include  manufac- 
tured articles  composed  in  chief  value  of  that  material. 

Fishhooks  or  flies  of  feathers  and  metal,  feathers  being  the  component  ma- 
terial of  chief  value,  are  not  dutiable  as  "  feathers  manufactured,"  under  para- 
graph 425,  but  under  the  provision  for  manufactures  in  part  of  metal  in  para- 
graph 193.  Seeberger  v.  Schlesinger  (152  U.  S.,  581;  14  Sup.  Ct.  Rep.,  729) 
followed.— T.  D.  24245  (G.  A.  5284). 

Fishhooks  Made  From  Wire. — Spear-point  fishhooks  made  from  round  steel 
or  iron  wire  smaller  than  number  18  Birmingham  wire  gauge  are  dutiable  at 
li  cents  per  pound  plus  40  per  cent  ad  valorem  under  the  provisions  of  para- 
graph 137  as  articles  made  from  wire  valued  at  more  than  4  cents  per  pound. 
Similar  hooks  made  from  wire  not  smaller  than  number  18  Birmingham  wire 
gauge  held  to  be  dutiable  at  li  cents  per  pound  plus  the  specific  rate  provided 
in  the  opening  clause  of  the  same  paragraph  according  to  the  actual  gauge 
of  the  wire.    Ab.  6908  (T.  D.  26449),  superseded.— T.  D.  27764  (G.  A.  6494). 

Fishing;  Rods. — Bamboo  fishing  rods,  consisting  of  an  outer  section  in  the 
form  of  a  walking  cane,  containing  two  smaller  sections,  the  whole,  when  drawn 
out  in  the  manner  of  a  telescope,  forming  a  fishing  rod,  found  not  to  be  walk- 
ing canes  and  held  dutiable  as  manufactures  of  wood. — T.  D.  25969  (G.  A. 
5895). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Artificial  Flies. — Imperial  stone  flies,  consisting  each  of  a  rubber  body, 
gauze  wings,  and  double  hook  (rubber  chief  value),  are  dutiable  as  manufac- 
tures of  rubber  and  not  as  manufactures  of  metal. — T.  D.  15138  (G.  A.  2664). 

Cork  Fishing  Floats. — Fishing  floats  composed  of  an  oblong  central  body  of 
cork,  perforated  at  one  extremity  by  a  narrow  strip  of  wood  and  at  the  other 
end  having  a  section  of  goose  quill  inserted,  the  wooden  extremity  mounted 
with  a  metal  ring,  through  which  the  cord  or  fishing  line  passes,  is  a  nonenu- 
merated  manufactured  article  and  not  a  manufacture  of  wood  nor  manufac- 
tured corks.— T.  D.  10927  (G.  A.  422). 

Leaders. — Leaders  for  fishing  lines  made  from  the  silk  worm's  gut  is  gut  not 
further  manufactured  than  into  strings  or  cords. — T.  D.  11208  (G.  A.  567). 

137.  Steel  plates  engraved,  stereotype  plates,  electrotype  plates,  half- 
tone plates,  photogravure  plates,  photo-engraved  plates,  and  plates  of 
other  materials,  engraved  for  printing,  plates  of  iron  or  steel  engraved 
or  fashioned  for  use  in  the  production  of  designs,  patterns,  or  irapres- 
1913  sions  on  glass  in  the  process  of  manufacturing  plate  or  other  .glass,  15 
per  centum  ad  valorem ;  lithographic  plates  of  stone  or  other  material 
engraved,  drawn,  or  prepared,  and  wet  transfer  paper  or  paper  prepared 
wholly  with  glycerin,  or  glycerin  combined  with  other  materials,  containing 
the  imprints  taken  from  lithographic  plates,  25  per  centum  ad  valorem. 

60690°— 18— VOL  1 17 


258  DIGEST   OF   CUSTOMS   DECISIONS. 

1G6.  Steel  plates  engraved,  stereotype  plates,  electrotype  plates,  and 
plates  of  other  materials,  engraved  for  printing,  20  per  eeiituni  ad  va- 
lori'in  ;  plates  of  iron  or  steel  engraved  or  fashioned  for  use  in  the  pro- 
duction of  designs,  j^atterns,  or  Impressions  on  glass  in  the  process  of 
1909  Mianufacturlng  plate  or  other  glass,  l*.!  per  centum  ad  valorem;  litho- 
graphic plates  of  stone  or  other  material,  engraved,  drawn,  or  prepared, 
and  wet  transfer  paper  or  paper  i)repared  wholly  with  glycerin,  or  glycerin 
combined  with  other  materials,  containing  the  imprints  taken  from  litho- 
graphic places,  50  per  centum  ad  valorem. 

16G.  Steel   plates  engraved,  stereotype  plates,  electrotype  plates,   and 
1897    plates  of  other  materials,  engraved  or  lithographed,  for  printing,  25  per 
centum  ad  valorem. 

151.  Steel  plates  engraved,  stereotype  plates,  electrotype  plates,  and 
1894    plates  of  other  materials,  engraved  or  lithographed,  for  printing,  25  per 
centum  ad  valorem. 

ISO.  Steel  plates  engraved,  stereotype  plates,  electrotype  plates,  and 
1890  plates  of  other  materials,  engraved  or  lithographed,  for  printing,  25  per 
centum  ad  valorem. 

199.  Steel  plates,  engraved,  stereotype  plates,  *  *  *  25  per  centum 
ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 


1883 


Steel  Pattern  Rolls. — The  merchandise  was  assessed  under  the  provisions 
of  paragraph  199. 

The  articles  are  of  steel,  cylindrical  in  form,  and  used  for  the  purpose  of 
sinking  patterns  on  copper  rollers  for  producing  printed  effects  on  calico.  The 
pattern  for  printing  has  been  cut  on  the  steel  rolls  or  dies,  and  these  act  as 
models  or  patterns  from  which  the  copper  rollers  for  printing  are  made.  The 
pattern  rolls  or  dies  are  not  plates  engraved  for  printing.  Note  ruling  in  Ab. 
16083  (T.  D.  28300).— Ab.  26616  (T.  D.  31867). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Engraved  Bookplate. — An  engraved  copperplate,  which  was  classified  as  a 
manufacture  of  metal  under  paragraph  193,  was  claimed  to  be  dutiable  under 
paragraph  166,  relating  to  engraved  plates  for  printing.  The  claim  under  para- 
graph 166  is  sustained.— Ab.  21325  (T.  D.  29790). 

Engraved  Steel  Plate. — An  engraved  steel  plate,  mounted  on  a  table  top 
like  a  frame,  and  used  in  the  manufacture  of  plate  glass,  is  dutiable  under  the 
provision  in  paragraph  135  for  "  plates  and  steel  in  all  forms  and  shapes  not 
specially  provided  for,"  and  not  under  paragraph  193,  as  a  manufacture  of 
metal,  not  specially  provided  for.  In  re  Morris,  G.  A.  4650  (T.  D.  21975),  over- 
ruled;  T.  D.  25183  (U.  S.  C.  C.)  followed.— T.  D.  24626  (G.  A.  5409). 

Manufactubes  of  Metal. — An  engraved  steel  slab,  completed  ready  for  use 
in  the  manufacture  of  glass,  is  dutiable  as  a  manufacture  of  metal  under  para- 
graph 193,  rather  than  under  paragraph  135,  relating  to  "  sheets  and  plates  of 
steel  in  all  forms  and  shapes." 

"  Plates." — A  piece  of  steel  15  feet  long,  over  4  feet  wide,  6i  inches  thick, 
and  weighing  over  6  tons,  is  a  slab  and  not  a  "  plate  "  within  the  meaning  of 
paragraph  135. 

Steel  Shapes. — Ejusdem  Generis. — The  provision  in  paragraph  135  for 
"  steel  in  all  forms  and  shapes  "  is  limited  to  articles  which  are  in  an  uncom- 
pleted condition  like  the  other  unfinished  articles  (ingots,  blooms,  bars,  etc.) 
previously  enumerated  in  the  same  paragraph. — Morris  v.  U.  S.  (C.  C.  A.) 
T.  D.  30192;  T.  I).  29675  (C.  C.)   and   (G.  A.  6744)  T.  D.  28888  affirmed. 

An  engraved  steel  plate,  mounted  like  a  table  top  on  a  frame,  weighing  over 
5  tons,  and  used  in  the  manufacture  of  plate  glass,  is  dutiable  under  the  pro- 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  259 

vision  in  parairnipli  135  for  "  platos  and  steol  in  all  forms  and  sliapes  not 
specially  provided  for,"  and  not  under  paragraph  193  as  manufactures  of 
raetal.— Morris  v.  U.  S.,  T.  D.  25183  (C.  C). 


1913 


1909 


138.  Rivets,  studs,  and  steel  points,  lathed,  machined,  or  hrightened, 
and  rivets  or  studs  for  nonskidding  automobile  tires,  and  rivets  of  iron 
or  steel,  not  specially  provided  for  in  this  section,  20  per  centum  ad 
valorem. 

167.  Rivets,  studs,  and  steel  points,  lathed,  machined,  or  brightened, 
and  rivets  or  studs  for  nonskidding  automobile  tires,  45  per  centum  ad 
valorem ;  rivets  of  iron  or  steel,  not  specially  provided  for  in  this  sec- 
tion, li  cents  per  pound. 

1897  167.  Rivets  of  iron  or  steel,  2  cents  per  pound. 

1894  153.  Rivets  of  iron  or  steel,  25  per  centum  ad  valorem. 

1890  182.  Rivets  of  iron  or  steel,  2i  cents  per  pound. 

1883  164.  Iron  or  steel  rivets,     *     *     *     2i  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Steel  Rivets. — The  articles  are  flat-head  rivets  of  steel,  and  the  testimony 
shows  that  the  said  rivet  after  it  is  imported  is  "  lathed  on  a  machine,  very 
accurately,  anfl  after  the  machine  work  on  it  is  finished  it  is  heated  and  case- 
hardened,  making  it  very  hard."  As  imported  the  rivets  are  not  used  for 
antiskid  tires ;  they  are  in  a  finished  form  of  an  ordinary  steel  rivet,  and  do 
Lot  afford  sufficient  evidence  as  to  their  special  adaptation  for  use  for  non- 
skidding automobile  tires  as  would  warrant  their  classification  under  that 
clause.  Worthington  v.  Robbins  (139  U.  S.,  337).  These  rivets,  not  having 
been  "  lathed,  machined,  or  brightened,"  are  classifiable  under  paragraph  167  as 
"rivets  of  iron  or  steel,  not  specially  provided  for." — Ab.  23661  (T.  D.  30768). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Oknamental  Rivets. — Articles  classified  in  part  as  forgings  under  paragraph 
127,  and  in  part  as  manufactures  of  metal  under  paragraph  193,  were  claimed 
to  be  dutiable  as  nuts  (par.  163)  or  as  rivets  (par.  167). 

The  merchandise  in  question  consists  of  drop-forged  metal  articles  invoiced 
as  "  gitterkugeln  "  and  "  gittenniete."  The  former  are  balls  of  iron,  drilled  or 
bored  through  the  center ;  the  latter  are  so-called  rivets  of  iron,  made  up  of  a 
short  metal  shaft,  on  the  top  of  which  is  a  head  either  in  the  form  of  a  ball  or  a 
pryamid.  An  examination  of  the  exhibits  satisfies  us  that  the  merchandise  in- 
voiced as  "  gittenniete  "  are  fairly  within  the  provisions  for  "  rivets  "  of  iron. 

The  claim  of  the  importer  so  far  as  it  relates  to  the  metal  articles  invoiced  as 
"gitterkugeln"  we  regard  as  not  well  founded.— Ab.  22001  (T.  D.  30069). 

Steel  Points. — Goods  classified  as  manufactures  of  metal  under  paragraph 
193  consist  of  small,  stud-like  articles  of  steel,  invoiced  as  "  steel  points,"  Simi- 
lar articles  were  the  subject  of  this  board's  decision  in  Abstract  14968  (T.  D. 
28074).  The  claim  in  the  protest  that  the  merchandise  is  dutiable  under  the 
provisions  for  "  wrought-iron  or  steel  nails  not  specially  provided  for  "  is  sus- 
tained.—Ab.  21893  (T.  D.  30037). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Steel  Studs. — Studs,  articles  of  bright  steel  about  the  size  of  the  upper  half 
of  an  ordinary  pin,  some  with  star-shaped  heads  while  in  the  other  the  head 
and  pin  are  one,  are  dutiable  as  manufactures  of  metal  and  not  as  rivets. — 
T.  D.  12015  (G.  A.  928). 


2G0  DIGEST   OF   CUSTOMS   DECISIONS. 


1913 


1909 


1897 


139.  Crosscut  saws,  mill  saws,  pit  and  drag  saws,  circular  saws,  steel 
band  saws,  finished  or  further  advanced  than  tempered  and  polished, 
hand,  bacl^,  and  all  other  saws,  not  specially  provitled  for  in  this  sec- 
tion, 12  per  centum  ad  valorem. 

168.  Crosscut  saws,  5  cents  per  linear  foot;  mill  saws,  8  cents  per 
linear  foot;  pit  and  drag  saws,  G  cents  per  linear  foot;  circular  saws,  20 
per  centum  ad  valorem  ;  steel  band  saws,  linislied  or  further  advanced  than 
tempered  and  polished,  .^)  cents  per  pound  and  2U  per  centum  ad  valorem; 
hand,  back,  and  all  other  saws,  not  specially  provided  for  in  this  section, 
25  per  centum  ad  valorem. 

168.  Crosscut  saws,  6  cents  per  linear  foot;  mill  saws,  10  cents  per 
linear  foot ;  pit  and  drag  saws,  8  cents  per  linear  foot ;  circular  saws,  25 
per  centum  ad  valorem  ;  steel  band  saws,  finished  or  further  advanced 
than  tempered  and  polished,  10  cents  per  pound  and  20  per  centum  ad 
valorem ;  hand,  back,  and  all  other  saws,  not  specially  provided  for  in  this 
Act,  30  per  centum  ad  valorem. 

154.  Crosscut  saws,  6  cents  per  linear  foot ;  mill  saws,  10  cents  per 
.j._.     linear  foot;  pit  and  drag  saws,  8  cents  per  linear  foot;  circular  saws,  25 
per  centum  ad  valorem ;  hand,  back,  and  all  other  saws,  not  specially  pro- 
vided for  in  this  Act,  25  per  centum  ad  valorem. 

183.  Saws:  Crosscut  saws,  8  cents  per  linear  foot;  mill,  pit,  and  drag 

saws,  not  over  nine  inches  wide,  10  cents  per  linear  foot ;   over  nine 

1890     inches  wide,  15  cents  per  linear  foot ;  circular  saws,  30  per  centum  ad 

valorem ;  hand,  back,  and  all  other  saws,  not  specially  provided  for  in 

this  Act,  40  per  centum  ad  valorem. 

172.  Crosscut  saws,  8  cents-  per  linear  foot. 

173.  Mill,  pit,  and  drag  saws,  not  over  nine  inches  wide,  10  cents  per 
linear  foot ;  over  nine  inches  wide,  15  cents  per  linear  foot. 

174.  Circular  saws,  30  per  centum  ad  valorem. 

175.  Hand,  back,  and  all  other  saws,  not  specially  enumerated  or  pro- 
.  vided  for  in  this  Act,  40  per  centum  ad  valorem. 


1C83< 


DECISIONS  UNDER  THE  ACT  OF  1909. 

Saw  Frames. — Hack-saw  frames  without  blades  were  held  properly  classified 
under  paragraph  199  and  not  dutiable  under  paragraph  168. — Ab.  32878  (T.  D. 
33591). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Bucksaw  Blades. — Saw  blades  classified  as  crosscut  saws  under  paragraph 
168  were  held  dutiable  under  the  provision  in  the  same  paragraph  for  saws  not 
specially  provided  for.— Ab.  227G7  (T.  D.  30382). 

Saws. — Butcher  saws  in  coils  not  band  saws,  but  dutiable  as  "  other  saws," 
under  paragraph  168.— T.  D.  20758  (G.  A.  4365). 

.--„         140.  Screws,  commonly  called  wood  screws,  made  of  iron  or  steel, 
25  per  centum  ad  valorem. 

109.  Screws,  conunonly  called  wood  screws,  made  of  iron  or  steel,  more 

than  two  inches  in  length,  3  cents  per  pound ;  over  one  inch  and  not 

1909     more  than  two  inches  in  length,  5  cents  per  pound  ;  over  one-half  inch 

and  not  more  than  one  inch  in  length,  8  cents  per  pound  ;  one-half  inch 

and  less  in  length,  10  cents  per  pound. 

169.  Screws,   commonly   called   wood   screws,   made   of   iron   or   steel, 

more  than  two  inches  in  length,  4  cents  per  pound ;  over  one  inch  and 

1897   not  more  than   two  inches  in  length,  6  cents  per  pound  ;  over  one-half 

inch  and  not  more  than  one  inch  in  length,  8J  cents  per  pound ;  one-half 

inch  and  less  in  length,  12  cents  per  pound. 

155.  Screws,  commonly  called  wood  screws,  more  than  two  inches  in 

length,  3  cents  per  poutid ;  over  one  inch  and  not  more  than  two  inches 

1894    in  length,  5  cents  per  pound;  over  one-half  inch  and  not  more  than  one 

inch  in  length,  7  cents  per  pound ;  one-half  inch  and  less  in  length,  10 

cents  per  pound. 


1883 


SCHEDULE   C METALS  AND   MANUFACTURES   OF.  261 

184.  Screws,  commonly  called  wood  screws,  more  than  two  inches  in 

length,  5  cents  per  pound ;  over  one  inch  and  not  more  than  two  inches 

1890    in  length,  7  cents  per  pound ;  over  one-half  inch  and  not  more  than  one 

inch  in  length,  10  cents  per  pound ;  one-half  inch  and  less  in  length,  14 

cents  per  pound. 

181.  Screws,  commonly  called  wood  screws,  two  inches  or  over  in  length, 
6  cents  per  pound ;  one  inch  and  less  than  two  inches  in  length,  8  cents 
per  pound ;  over  one-half  inch  and  less  than  one  inch  in  length,  10  cents 
per  pound ;  one-half  inch  and  less  in  length,  12  cents  per  poiand. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Screw  Spikes,  articles  made  of  metal,  intended  for  fastening  rails  to  ties, 
having  neither  a  slotted  head  nor  point,  are  not  commonly  called  wood  screws, 
and  are  not  dutiable  under  paragraph  169.  Such  articles  are  dutiable  under 
paragraph  193  at  the  rate  of  45  per  cent  ad  valorem  as  manufactures  of  metal 
not  specially  provided  for.— T.  D.  25711  (G.  A.  5823). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Screws  for  Bicycles  are  not  commonly  called  wood  screws. — ^T.  D.  15157 
(G.  A.  2683). 

141.  Umbrella   and  parasol   ribs   and   stretchers,   composed   in  chief 
1913     value  of  iron,  steel,  or  other  metal,  in  frames  or  otherwise,  and  tubes 
for  umbrellas,  wholly  or  partially  finished,  35  per  centum  ad  valorem. 

170.  Umbrella  and  parasol  ribs  and  stretchers,  composed  in  chief  value 
1909     of  iron,  steel,  or  other  metal,  in  frames  or  otherwise,  and  tubes  for  um- 
brellas, wholly  or  partially  finished,  50  per  centum  ad  valorem. 

170.  Umbrella  and  parasol  ribs  and  stretchers,  composed  in  chief  value 
1897     of  iron,  steel,  or  other  metal,  in  frames  or  otherwise,  50  per  centum  ad 
vaorem. 

155^.  Umbrella  and  parasol  ribs  and  stretcher  frames,  tips,  runners, 
1894     handles,  or  other  parts  thereof,  made  in  whole  or  chief  part  of  iron, 
steel,  or  any  other  metal,  50  per  centum  ad  valorem. 

1890         (Not  enumerated.) 

491.  Umbrella  and  parasol  ribs,  and  stretcher  frames,  tips,  runners, 
handles,  or  other  parts  thereof,  when  made  in  whole  or  chief  part  of  iron, 
steel,  or  any  other  metal,  40  per  centum  ad  valorem ;     *     *     ♦. 

492.  Umbrellas,  parasols,  and  sunshades,  frames  *  *  *  for,  fin- 
ished or  unfinished,  not  specially  enumerated  or  provided  for  in  this  Act, 
30  per  centum  ad  valorem. 


1883 


DECISIONS  UNDER  THE  ACT  OF  1897. 

Tubes  for  Umbrellas. — Hollow  metal  rods,  having  springs  and  catches  in- 
serted therein,  designed  for  use  in  umbrellas,  and  commercially  known  as  um- 
brella tubes,  are  dutiable  as  tubes  not  otherwise  provided  for  under  paragraph 
152.    G.  A.  4898  and  Downing  v.  U.  S.  (T.  D.  22716).— T.  D.  23302  (G.  A.  4998). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Steel  Umbrella  Rods. — Lacquered  steel  tubes  closed  at  one  end  with  a  fer- 
rule and  known  in  trade  as  rods  for  umbrellas  are  dutiable  as  umbrella  handles 
and  not  as  umbrella  parts.— T.  D.  16295  (G.  A.  3124). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Umbrella  Ribs. — The  articles  are  grooved  ribs  or  paragon  frames  for  um- 
brellas, with  rivets,  bolts,  and  balls  complete.     They  are  made  from  materials 


1913 


1909 


1897 


262  DIGEST   OF   CUSTOMS   DECISIONS. 

i>f  which  flat  steel  wire  twenty-live  one-thousandths  of  an  inch  thick  or  thin- 
ner is  the  component  of  chief  value. 

The  facts  in  the  cases  lead  us  to  hold  that  duty  was  correctly  assessed  upon 
the  merchandise  at  50  per  cent  ad  valorem  in  accordance  with  the  proviso 
attached  to  paragraph  148.— T.  D.  12911  (G.  A.  14G2). 

142.  Wheels  for  railway  purposes,  or  parts  thereof,  made  of  iron  or 
steel,  and  steel-tired  wheels  for  railway  purposes,  whether  wholly  or 
partly  finished,  and  iron  or  steel  loconiotive.  car.  or  other  railway  tires 
or  parts  thereof,  wholly  or  partly  manufactured,  20  per  centum  ad 
valorem :  rrovided.  That  when  wheels  for  railway  purjtoses,  or  parts 
thereof,  of  iron  or  steel,  are  imported  with  iron  or  steel  axles  fitted  in 
them,  the  wheels  and  axles  together  shall  he  dutiahle  at  the  same  rate  a.«. 
is  provided  for  the  wheels  when  imported  separately. 

171.  Wheels  for  railway  purposes,  or  parts  thereof,  made  of  iron  or 
steel,  and  steel-tired  wheels  for  railway  purpo.ses,  whether  wholly  or 
partly  tinished.  and  iron  or  steel  locomotive,  car,  or  other  railway  tires 
or  parts  thereof,  wholly  or  partly  manufactured,  1^  cents  per  pound; 
ingots,  cogged  ingots,  blooms,  or  blanks  for  the  same,  without  regard  to 
the  degree  of  manufacture,  1  cent  per  pound:  Provided,  That  when 
wheels  for  railway  purposes,  or  parts  thereof,  of  iron  or  steel,  are  im- 
ported with  iron  or  steel  axles  fitted  in  them,  the  wheels  and  axles 
together  shall  be  dutiable  at  the  same  rate  as  is  provided  for  the  wheels 
when  imported  separately. 

171.  Wheels  for  railway  purposes,  or  parts  thereof,  made  of  iron  or 
steel,  and  steel-tired  wheels  for  railway  purposes,  whether  wholly  or 
partly  finished,  and  iron  or  steel  locomotive,  car,  or  other  railway  tires 
or  parts  thereof,  wholly  or  partly  manufactured,  li  cents  i)er  pound  ;  and 
ingots,  cogged  ingots,  blooms,  or  blanks  for  the  same,  without  regard  to 
the  degree  of  manufacture,  IJ  cents  per  pound  :  Provided,  That  when 
wheels  for  railway  purposes,  or  parts  thereof,  of  iron  or  steel,  are  im- 
ported with  iron  or  steel  axles  fitted  in  them,  the  wheels  and  axles  to- 
gether shall  be  dutiable  at  the  same  rate  as  is  provided  for  the  wheels 
when  imported  separately. 

156.  Wheels,  for  railway  purposes,  or  parts  thereof,  made  of  iron  or 
steel,  and  steel-tired  wheels  for  railway  purposes,  whether  wholly  or 
partly  finished,  and  iron  or  steel  locomotive,  car,  or  other  railway  tires 
or  parts  thereof,  wholly  or  partly  manufactured,  and  ingots,  cogged  ingots, 
1894  blooms,  or  blank  for  the  same,  without  regard  to  the  degree  of  manu- 
facture, 1\  cents  per  pound:  Provided,  That  when  wheels  or  parts 
thereof,  of  iron  or  steel,  are  imjiorted  with  iron  or  steel  axles  fitted  in 
them,  the  wheels  and  axles  together  shall  be  dutiable  at  the  same  rate  as 
is  provided  for  the  wheels  when  imported  separately. 

185.  W^heels,  or  parts  thereof,  made  of  iron  or  steel,  and  steel-tired 
wheels  for  railway  purposes,  whether  wholly  or  partly  finished,  and  iron 
or  steel  Iocoinotiv(>,  car,  or  other  railway  tires  or  parts  thereof,  wholly 
or  partly  manufactured,  2i  cents  per  pound  ;  and  ingots,  cogged  ingots, 
1890  blooms,  or  blanks  for  the  same,  without  regard  to  the  degree;  of  manufac- 
ture, IJ  cents  per  pound:  Provided.  That  when  wheels  or  parts  thereof, 
of  iron  or  steel,  are  imported  with  iron  or  steel  axles  fitted  in  them,  the 
wheels  and  axles  together  .shall  be  dutiable  at  the  same  rate  as  is  pro- 
vided for  the  wheels  when  importetl  separately. 

170.  Steel  wheels  and  steel-tired  wheels  for  railway  purposes,  whether 

wholly  or  partly  finished,  and  iron  or  steel  locomotive,  car,  and  other 

1883     railway  tires,  or  parts  thereof,  wholly  or  partly  manufactured.  2i  cents 

per  pound  ;   iron  or  steel  ingots,  cogged  ingots,  blooms  or  blanks  for  the 

same,  without  regard  to  the  degree  of  manufacture,  2  cents  i)er  pound. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Old  Tiocomotive  Tires,  although  known  as  scrap  tires,  not  having  lost  their 
character  as  tires,  are  not  dutiable  as  scrap  steel,  but  are  dutiable  as  locomotive 
tires  at  the  rate  of  li  cents  per  pound  under  paragraph  171.    G.  A.  4659  (T.  D, 


SCHEDULE    C METALS   AND   MANUFACTURES    OF.  263 

22019)  and  Downing  v.  U.  S.  (116  Fed.  Rep.,  779),  and  same  case  in  circuit 
court  of  appeals  (122  Fed.  Kep.,  445),  cited  and  followed.— T.  D.  24369  (G.  A. 
5325). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bicycle  Wheels. — The  words  "  for  railway  purposes  "  impose  a  limitation  on 
all  the  articles  specified  in  this  paragraph.  Steel  bicycle  and  tricycle  wheels 
are  not  dutiable  as  wheels.— T.  D.  10687  (G.  A.  271)  ;  T.  D.  13776  (G.  A.  1970). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Wheels  for  Bicycles  or  Tricycles. — Steel  wheels  for  bicycles  or  tricycles  are 
dutiable  as  manufactures  of  steel  and  not  as  wheels. — T.  D.  10087  (G.  A.  271). 


1913 


1909 


1894 


143.  Aluminum,  aluminum  scrap,  and  alloys  of  any  kind  in  which 
aluminum  is  the  component  material  of  chief  value,  in  crude  form,  2 
cents  per  pound  ;  aluminum  in  plates,  sheets,  bars,  strips,  and  rods,  3i 
cents  per  pound ;  barium,  calcium,  magnesium,  sodium,  and  potassium, 
and  alloys  of  which  said  metals  are  the  component  material  of  chief 
value,  25  per  centum  ad  valorem. 

172.  Aluminum,  aluminum  scrap,  and  alloys  of  any  kind  in  which 
aluminum  is  the  component  material  of  chief  value,  in  crude  form,  7 
cents  per  pound ;  in  plates,  sheets,  bars,  and  rods,  11  cents  per  pound ; 
barium,  calcium,  magnesium,  sodium,  and  potassium,  and  alloys  of  which 
said  metals  are  the  component  material  of  chief  value,  3  cents  per  pound 
and  25  per  centum  ad  valorem. 

(172.  Aluminum,  and  alloys  of  any  kind  in  which  aluminum  is  the  com- 
ponent material  of  chief  value,  in  crude  form,  8  cents  per  pound ;   in 
plates,  sheets,  bars,  and  rods,  13  cents  per  pound. 
606.  Magnesium,  not  made  up  into  articles.     (Free.) 

f      157.  Aluminum,  in  crude  form,  alloys  of  any  kind  in  Avhich  alumiimm 
is  the  component  material  of  chief  value,  10  cents  per  pound. 
544.  Magnesium.     (Free.) 
623.  Sodium.     (Free.) 

186.  Aluminium  or  aluminum,  in  crude  form,  alloys  of  any  kind  in 
which  aluminum  is  the  component  material  of  chief  value,  15  cents  per 
1890  {  pound. 

641.  Magnesium.     (Free.) 
710.  Sodium.     (Free.) 

1619.  Magnesium.     (Free.) 
639.  Aluminum.     (Free.) 
791.  Sodium.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Aluminum  Disks. — Reviewing  the  processes  by  which  aluminum  is  prepared 
for  market  and  also  the  legislation  affecting  aluminum  itself,  these  disks  are 
found  not  to  be  included  in  any  of  the  terms  "  plates,"  "  sheets,"  "  bars," 
"  strips,"  or  "  rods,"  as  these  are  employed  in  paragraph  143  ;  nor  is  it  aluminum 
in  crude  form  or  an  alloy  thereof  under  the  same  paragraph,  but  is  dutiable 
under  paragraph  167.  Universal  Shipping  Co.  v.  U.  S.  (4  Ct.  Cust.  Appls.,  245; 
T.  D.  33479).— Guiterman,  Rosenfeld  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
35155;  (G.  A.  Ab.  36158)  T.  D.  34668  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Aluminum  Disks  and  Squares. 

Sheets. — The  term  "sheets"  is  ordinarily  applied  to  a  broad  general  surface, 
and  in  paragraph  172  may  fairly  be  said  to  mean  the  sheet  of  the  metal  made 


264  DIGEST  OF   CUSTOMS  DECISIONS. 

in  (iKit  form  as  one  of  tlu>  (Icveloinnciits  in  the  iiroei'ss  of  manufacture,  and  not 
intended  to  include  the  articles  made  from  such  sheets. 

Sheets  Advanced  in  Condition. — The  articles  here  are  not  sheets  of  alumi- 
num within  the  lueaninj?  of  paragraph  172,  but  have  been  advanced  beyond 
that  state  and  must  be  held  to  be  articles  or  wares  composed  wholly  of 
aluminum,  partly  manufactured,  and  dutiable  under  paragraph  199. — Uni- 
versal Shipping  Co.  et  al.  v.  U.  S.  (Ct.  Gust.  Appls.),  T.  D.  33479;  (G.  A.  Ab. 
29817)  T.  D.  32830  reversed. 

Aluminum  in  Coils. — Sheet  aluminum  and  aluminum  in  sheets  are  not  the 
same,  and  proof  of  a  commercial  designation  of  the  first  is  not  applicable  to 
the  other  article.  But  aluminum  in  coils,  the  goods  here,  differs  inherently 
from  aluminum  in  sheets,  and  the  testimony  sustains  this  view.  The  aluminum 
coils  were  properly  held  dutiable  under  paragraph  199. — Seligmann  et  al.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35336;  (G.  A.  Ab.  36215)  T.  D.  34677  affirmed. 

Aluminum  Rods. — Aluminum  in  long  lengths,  put  up  in  coils,  held  properly 
classified  as  aluminum  in  rods,  under  paragraph  172. — Ab.  31759  (T.  D.  33291). 

Aluminum  Slieots,  lacquered  and  painted,  assessed  under  paragraph  199, 
were  claimed  dutiable  as  aluminum  in  sheets  (par.  172).  Protest  overruled. 
Universal  Shipping  Co,  v.  U.  S.  (T.  D.  33479)  followed.— Ab.  32950  (T.  D. 
33594). 

Magnesium  Ribbon. — The  merchandise  consists  of  magnesium  ribbon  as- 
sessed with  duty  at  45  per  cent  ad  valorem  under  the  provisions  of  paragraph 
199.  It  is  claimed  dutiable  at  3  cents  per  pound  and  25  per  cent  ad  valorem 
under  paragraph  172,  as  "  magnesium."  The  protest  is  overruled. — Ab.  25737 
(T.  D.  31654). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Aluminum  Waste. — The  importation  comprises  eight  casks  containing  waste 
ends  of  aluminum  pigs  or  ingots,  and  this  so-called  scrap  as  shown  by  the  proof 
offered  is  in  one  of  the  rough  forms  of  the  material  aluminum.  We  hold  these 
rough  pieces  of  aluminum  dutiable  as  aluminum  in  crude  form  under  paragraph 
372.— Ab.  24885  (T.  D.  31335). 

Magnesium  Flour. — Magnesium  flour  held  to  be  dutiable  as  a  manufacture 
of  metal,  and  not  to  be  entitled  to  free  admission  under  paragraph  for  mag- 
nesium not  made  up  into  articles. — T.  D.  21654  (G.  A.  4571). 

DECISIONS  UNDER  THE  ACT  OP  1894. 

Aluminum  Sheets. — Aluminum  in  the  form  of  sheets  rolled  from  bars,  com- 
posed of  98.56  per  cent  of  aluminum  and  1.44  of  silica,  is  dutiable  as  an  article 
compo.sed  of  metal  partly  manufactured  and  not  under  i)aragrai)h  157  as  crude 
aluminum.— T.  D.  16480  (G.  A.  3233). 

Magnesium,  Powder  and  Ribbon. — Magnesium  powder  imported  under  act 
of  1894  or  act  of  1S07  is  free  of  duty. 

Magnesium  ribbon  imported  under  act  of  1894  or  act  of  1897  is  not  free  of 
duty  as  magnesium,  but  is  dutiable  under  said  acts  as  a  manufacture  of  metal 
not  specially  provided  for.— T.  D.  22127  (G.  A.  4690). 

Crude  l»otassium  Metal. — Potassiuni  metal,  crude,  is  a  manufactured  article 
and  not  unmanufactured  nor  is  it  dutiMlile  as  a  manufacture  of  metal. — T.  D. 
16719  (G.  A.  3307). 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  265 

144.  Antimony,  as  ref^ulus  or  metal,  and  matte  containing  antimony 
but  not  containing  more  than  10  per  centum  of  lead,  10  per  centum  ad 
valorem ;  antimony  oxide,  salts,  and  compounds  of,  25  per  centum  ad 
valorem. 

173.  Antimony,  as  regulus  or  metal,  li  cents  per  pound ;  *  *  * 
matte  containing  antimony,  but  not  containing  more  than  10  per  centum 
of  lead,  1  cent  per  pound  on  the  antimony  contents  therein  contained : 
Provided,  That  on  all  importations  of  antimony-bearing  ores  and  matte 
containing  antimony  the  duties  shall  be  estimated  at  the  port  of  entry, 
and  a  bond  given  in  double  the  amount  of  such  estimated  duties  for  the 
transportation  of  the  ores  by  common  carriers  bonded  for  the  transpor- 
tation of  appraised  or  unappraised  merchandise  to  properly  equipped 
sampling  or  smelting  establishments,  whether  designated  as  bonded 
warehouses  or  otherwise.  On  the  arrival  of  the  ores  at  such  establish- 
1909  ment,  they  shall  be  sampled  according  to  commercial  methods  under  the 
supervision  of  Government  officers,  who  shall  be  stationed  at  such  estab- 
lishment, and  who  shall  submit  the  samples  thus  obtained  to  a  Govern- 
ment assayer,  designated  by  the  Secretary  of  the  Treasury,  who  shall 
make  a  proper  assay  of  the  sample,  and  report  the  result  to  the  proper 
customs  officers,  and  the  import  entry  shall  be  liquidated  thereon,  except 
in  case  of  ores  that  shall  be  removed  to  a  bonded  warehouse  to  be  refined 
for  exportation  as  provided  by  law,  and  the  Secretary  of  the  Treasury 
is  authorized  to  make  all  necessary  regulations  to  enforce  the  provisions 
of  this  paragraph ;  antimony,  oxide  of,  li  cents  per  pound  and  25  per 
centum  ad  valorem. 

1897  173.  Antimony,  as  regulus  or  metal,  three-fourths  of  1  cent  per  pound. 

1894  376.  *     *     *     antimony,  as  regulus  or  metal.     (Free.) 

1890  187.  Antimony,  as  regulus  or  metal,  three-fourths  of  1  cent  per  pound. 

1883  195.  Antimony,  as  regulus  or  metal,  10  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Salts  of  Antimony. 

Construction  of  Paragraph  144. — The  woi-ds  "  antimony  oxide,  salts  and  com- 
pounds of  "  in  paragraph  144  are  plain  and  unambiguous.  It  is  not  apparent 
that  they  are  either  inoperative  or  in  conflict  with  other  provisions  indicating 
a  congressional  intent  at  variance  with  the  chosen  phrase,  and  it  can  not  be  said 
that  Congress  intended  a  comma  after  "  antimony." 

Antimony  Sulphide.— Antimony  sulphide  is  not  a  salt  or  compound  of  anti- 
mony oxide,  and  can  not  be  dutiable  under  paragraph  144 ;  not  being  more 
specifically  provided  for  elsewhere,  it  is  relegated  to  the  residuary  provision 
for  chemical  salts  and  compounds  in  paragraph  5. — U.  S.  v.  Innis,  Speiden  & 
Co.  (Ct.  Cust.  Appls.),  T.  D.  362.54;  G.  A.  Ab.  38660  affirmed. 

Certain  salts  of  antimony,  classified  for  duty  under  the  provision  in  para- 
graph 144  for  "  antimony  oxide,  salts,  and  compounds  of,"  are  held  to  be 
properly  dutiable  under  the  provision  in  paragraph  5  of  said  act  for  "  all 
chemical  salts,  not  specially  provided  for,"  as  claimed  by  importers. 

Said  provision  in  paragraph  144,  construed  grammatically  and  in  accordance 
with  the  plain  intent  of  Congress,  means  "  antimony  oxide,  salts  of  antimony 
oxide,  and  compounds  of  antimony  oxide." — T.  D.  35142  (G.  A.  7688). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Sulphide  of  Antimony  classified  as  a  chemical  salt  under  paragraph  3  was 
claimed  dutiable  as  antimony  (par.  173).  Protest  overruled.  G.  A.  4231 
(T.  D.  19901)  cited.— Ab.  36075  (T.  D.  34629). 


266 


DIGEST   OF   CUSTOMS   DECISIONS. 


DECISIONS  UNDER  THE  ACT  OF  1897. 

Sulphide  or  Sulphuret  of  Antimony  diiti.ihle  as  a  chemical  salt  under 
r-aragraph  3  at  25  per  cent  ad  valorem.— T  .D.  IDDOl   (G.  A.  4231). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Aatiinonsaurc,  or  White  Oxide  of  Antimony. — Autimonsaure  is  dutiahle 
as  a  chemical  compound  and  is  not  tree  under  ]»araf,'rapli  3()3  as  an  acid,  nor 
under  paragraph  376  as  antimony  ore,  etc.,  nor  undtT  paragrapli  443  as  a  coal- 
tar  preparaUon.— T.  D.  17854  (G.  A.  3788). 

DECISIONS  UNDER  THE  ACT  OF  1S90. 

Ilegulus  of  Antimony,  a  jiroduct  of  crude  antimony  obtained  by  fusion  and 
chemical  combination,  is  dutiable  as  regulus  and  not  free  under  paragraph  485 
as  antimony.— T.  D.  11020  (G.  A.  463). 


1913 
1909 
1897 
1894 
1890 
1883 


14  5.  Argentine,    albata,    or   German   silver,   unmanufactured,    15   per 
centum  ad  valorem. 

174.  Argentine,    albata,    or    German    silver,    unmanufactured,    25    per 
centum  ad  valorem. 

174.  Argentine,    albata,    or    German    silver,    unmanufactured,    25    per 
centum  ad  valorem. 

158.  Argentine,    albata,    or    German    silver,    unmanufactured,    15    per 
centum  ad  valorem. 

188.  Argentine,    albata,    or    German    silver,    unmanufactured,    25    per 
centum  ad  valorem. 

185.  Argentine,    albata,    or    German    silver,    unmanufactured,    25    per 
centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 


German  Silver  in  Sheets  varying  in  width  from  18  to  24  inches  and  in 
thickness  from  0.023  to  0.054  of  an  inch,  and  about  96  inches  in  length,  not 
polished,  but  with  edges  always  trimmed  to  an  exact  width,  classified  as  manu- 
factures of  metal  under  paragraph  167,  was  claimed  dutiable  as  German  silver 
not  manufactured  (par.  145).  It  was  found  to  be  German  silver  in  a  manufac- 
tured form  and  held  dutiable  under  paragraph  107. — Ab.  38018. 

DECISIONS  UNDER  THE  ACT  OF  1909. 


German  Silver  in  Sheets,  Polished. — German  silver,  concededly  a  compo- 
sition of  metal  in  chief  value  of  copper,  is  more  specifically  provided  for  under 
the  eo  nomine  provision  therefor  in  paragraph  174  than  as  a  "composition 
metal  of  wliich  cojiju'r  is  the  component  material  of  chief  value,"  in  para- 
graph 545. 

German-silver  sheets,  highly  polished  on  one  side,  are  manufactured  articles, 
and  are  therefore  excluded  from  said  paragraph  174,  wliich  provides  for  Ger- 
man silver,  unmanufactured.  They  are  accordingly  held  to  be  properly  dutiable 
as  manufactures  of  metal  not  specially  provided  for  under  paragraph  199. — 
T.  D.  34414   (G.  A.  7500). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

German-Silver  Rars  and  Sheets  are  dutiable  under  paragraph  193,  at  the 
rate  of  45  per  cent  ad  valorem,  as  articles  composed  of  metal  wholly  or  partly 
manufactured. 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  267 

The  provisions  of  paragraph  174  apply  only  to  German  silver  in  an  unmanu- 
factured state,  such  as  pigs  and  ingots.  Boker  v.  U.  S.  (97  Fed.  Rep.,  205)  dis- 
tinguished;  Dana  v.  U.  S.  (116  Fed.  Rep..  933)  and  Wilkins  v.  U.  S.  (S4  Fed. 
Rep.,  152)  cited  and  followed.— T.  D.  25478  (G.  A.  5742). 


1913 


146.  Bronze  powder,  brocades,  flitters,  and  metallics  ;  bronze,  or  Dutch- 
metal  or  aluminum,  in  leaf,  25  per  centum  ad  valorem. 

175.  Bronze    powder,    brocades,    flitters,    and    metallics.    12    cents    per 
1909    pound ;   bronze,  or  Dutch-metal  or  aluminum,  in  leaf,  6  cents  per  one 
hundred  leaves. 

1897        ^'^^'  ^^^"^'6  powder,   12  cents  per  pound ;   bronze  or   Dutch-metal   or 
aluminum,  in  leaf,  6  cents  per  package  of  one  hundred  leaves. 


1894 
1890 


160.  Bronze  powder,   metallics  or  flitters,  bronze  or   Dutch-metal,   or 
aluminum,  in  leaf,  40  per  centum  ad  valorem. 

190.  Bronze  powder.   12  cents  per  pound ;  bronze  or  Dutch-metal,  or 
aluminum,  in  leaf,  8  cents  per  package  of  one  hundred  leaves. 


1883  /      ^^^'  ^i"*^*"^'^  powder,  15  per  centum  ad  valorem. 

\      198.  Dutch  or  bronze  metal,  in  leaf,  10  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Powdered  Tin  properly  dutiable  as  bronze  powder  at  the  rate  of  25  per  cent 
ad  valorem  under  paragraph  146. — Dept.  Order  (T.  D.  34578). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Gubinol  Metal  Leaf. — Gold  leaf  or  silver  leaf  is  a  very  thin  piece  or  sheet 
of  melral  which  has  been  reduced  to  that  condition  by  beating  or  hammering. 

The  leaves  of  metal  in  paragraph  175  are  such  leaves  only  as  singly  result 
from  the  hammering  of  the  beater  and  that  may  be  trimmed  to  dimensions  but 
not  united  together.  No  other  limitation  of  size  is  suggested,  nor  is  there 
authority  for  any  other.  Accordingly  the  present  articles  are  not  themselves 
single  leaves,  but  are  combinations  of  leaves,  and  the  collector  was  right  in  so 
counting  them.— Uhlfelder  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34005; 
(G.  A.  7446)  T.  D.  33276  afl3rmed. 

Dutch  metal  or  aluminum  in  leaf  is  dutiable  under  paragraph  175  at  6  cents 
per  100  single  leaves,  irrespective  of  whether  the  importation  is  in  separate 
leaves  as  beaten  out  or  in  the  form  of  pieces  or  sheets  composed  of  two  or 
more  leaves  attached  together  end  to  end ;  and  a  piece  or  sheet  consisting  of 
two  or  more  leaves  so  attached  or  secured  is  to  be  counted  for  duty  purposes 
according  to  the  number  of  single  leaves  that  compose  it. — T.  D.  3327(5  (G.  A. 
7446)  ;  affirmed  by  T.  D.  34005  (Ct.  Cust.  Appls.),  above. 

Jewels. — So-called  jewels  composed  of  round  stamped-out  pieces  of  tin  or 
zinc  coated  with  a  dye  substance,  used  for  decorating  post  cards,  were  held 
properly  classified  under  paragraph  199.— Ab.  31963  (T.  D.  33338). 

Oeser  Foils. — The  article  here  is  a  bronze  in  the  form  of  a  leaf  used  in 
stamping  and  bronzing.  It  is  a  specially  prepared  leaf  of  bronze,  the  back  of 
which  is  in  the  nature  of  a  collodion  material  attached  to  the  metal  by  the 
use  of  aniyl  acetate.  This  metal  leaf  is  used  by  bookbinders  and  by  the 
stamping  trade  and  is  termed,  after  the  name  of  tlie  party  who  first  maiui- 
factured  it,  "  Oeser  "  foil.  Duty  was  assessed  under  the  provisions  of  ])ara- 
iiraph  199.  The  claim  under  paragraph  175  is  sustained. — Ab.  27928  (T.  D. 
32333). 


268  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Brocades  are  a  species  or  variety  of  bronze  powder  and  are  dutiable  under 
the  provisions  of  paragrapli  175  at  the  rate  of  12  cents  per  pound.     T.  D.  5530 
cited  and  approved.— T.  D.  23035  (G.  A.  5113). 
Plitter.s. 

Flitters  are  dutiable  under  the  provisions  of  paragraph  193  as  articles  not 
specially  provided  for,  composed  of  metal.  Having  been  manufactured  from 
composition  metal  into  articles  having  a  particular  form  and  use  and  a  distinc- 
tive trade  name,  they  ai*e  no  longer  "  composition  metal  "  within  the  purview  of 
paragraph  533.  U.  S.  r.  Meier  (C.  C.  A.;  T.  D.  25973)  cited  and  followed.— 
T.  D.  2G0S9  (G.  A.  5942). 

Composition  Metal. — An  article  produced  by  reducing  thin  sheets  of  com- 
position metal  by  meclmnical  means  to  a  very  tine  state,  which  is  commercially 
known  as  Hitters,  and  is  employed  to  sprinkle  over  surfaces  on  which  it  is 
desired  to  produce  a  glittering  effect,  is  not  free  of  duty  under  the  provision  in 
paragraph  533,  for  "  all  composition  metal,"  but  is  a  manufactured  article 
ilutiable  under  the  provision  in  paragraph  193  for  "  articles  or  wares  composed 
wholly  or  in  part  of  metal,  and  whether  partly  or  wholly  manufactured." 

"  Manufactuke  "  Defined. — Where  material  having  a  certain  designation  is 
advanced  through  one  or  more  processes  into  a  completed  article  known  and 
recognized  in  trade  by  a  specific  and  distinctive  name  other  than  the  name  of 
the  material  and  is  put  into  a  completed  shape  designed  and  adapted  for  a 
particular  use,  it  is  deemed  to  be  a  manufacture,  although  its  component  mate- 
rial may  remain  unchanged. — U.  S.  v.  Meier  (C.  C.  A.),  T.  D.  25973;  T.  D. 
25042  (C.  C.)  reversed  and  (G.  A.  5150)  T.  D.  23752  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1S04. 

Silver  Bronze  Powder  or  bronze  powder,  made  of  metal,  is  not  dutiable  as 
silver  powder.— T.  D.  15704  (G.  A.  2885). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Alaminum  Bronze  Powder,  a  powder  made  from  aluminum,  is  dutiable  as 
bronze  powder.— T.  D.  12222  (G.  A.  1036). 

Metallics  or  Flitters,  a  flaky  substance  of  coarse  powder  made  of  lame  or 
lahn.  is  dutiable  as  a  manufacture  of  metal.— T.  D.  17181  (G.  A.  3498). 

Size  of  Packages. — Eight  cents  per  package  of  100  leaves  is  the  unit  of 
measure  of  quantity  merely.  A  package  containing  500  leaves  is  dutiable  at 
8  cents  per  100  leaves.— T.  D.  13440  (G.  A.  1777). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

"  Dutch  Metal "  held  to  be  a  manufacture  of  brass  dutiable  at  10  per  cent 
as  Dutch  metal  and  not  at  45  per  cent  under  the  act  of  February  24,  1869  (15 
Stat.,  274),  as  a  manufacture  of  copper  or  of  which  copper  is  the  component  of 
chief  value.— U.  S.  v.  UUman  (4  Ben.,  547;  13  Int.  Rev.  Rec,  08),  28  Fed.  Cas., 
323. 

14  7.  Copper,   In  rolled   plates,   called   braziers'  copper,   sheets,   rods, 
„,_     strips,  pipes,  and  copper  bottoms,  slioathing  or  yellow   metal  of  which 
copper  is  the  component  material  of  chief  value,  and  not  composed  wholly 
or  in  part  of  iron  ungalvanized,  5  per  centum  ad  valorem. 

176.  Copper,    in    rolled    plates,    called    braziers'    copper,    sheets,    rods, 
1909    P'l'*^^-  ^"f^  copper  bottoms,  2i  cents  per  pound;  sheathing  or  yellow  metal 
of  which  copper  is  the  component  material  of  chief  value,  and  not  com- 
posed wholly  or  in  part  of  iron  ungalvanized,  2  cents  per  pound. 


1890 


1883 


SCHEDULE    C — METALS   AND    MANUFACTURES   OF.  269 

176.  Copper,  in  rolled  plates,  called  brazier's  copper,  sheets,  rods,  pipes 
-go-    and  copper  bottoms,  2i  cents  per  pound ;  sheathing  or  yellow  metal  of 
whicli  copper  is  the  component  material  of  chief  value,  and  not  composed 
wholly  or  in  part  of  iron  ungalvanized,  2  cents  per  pound. 

161.  Copper,  in  rolled  plates,  called  brazier's  copper,  sheets,  rods,  pipes, 
1894     ^°^  copper  bottoms,  also  sheathing  or  yellow  metal  of  which  copper  is 
the  component  material  of  cliief  value,  and  not  composed  wholly  or  in 
part  of  iron  ungalvanized,  20  per  centum  ad  valorem. 

195.  Copper,  in  rolled  plates,  called  braziers'  copper,  sheets,  rods,  pipes, 
and  copper  bottoms,  also  sheathing  or  yellow  metal  of  which  copper  is 
the  component  material  of  chief  value,  and  not  composed  wholly  or  in 
part  of  iron  ungalvanized,  35  per  centum  ad  valorem. 

186.  Copper,  *  *  *  jq  rolled  plates,  called  braziers'  copper,  sheets, 
rods,  pipes,  and  copper  bottoms,     *     *     *     35  per  centum  ad  valorem. 

194.  Sheathing,  or  yellow  metal,  not  wholly  of  copper,  nor  wholly  nor 
in  part  of  iron,  ungalvanized,  in  sheets,  forty-eight  inches  long  and  four- 
teen inches  wide,  and  weighing  from  fourteen  to  thirty-four  ounces  per 
.  square  foot,  35  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Copper  Sheets. — Copper  sheets  measuring  in  inches  15  by  36,  17  by  28,  12  by 
36,  20  by  24,  18  by  36,  and  22  by  28,  some  being  16  and  some  18  gauge  in  thick- 
ness, classified  as  manufactures  of  metal  at  20  per  cent  ad  valorem  under  para- 
graph 167,  were  held  dutiable  at  5  per  cent  under  paragraph  147.  G.  A.  6748 
(T.  D.  28920),  relating  to  copper  plates  beveled  and  planished,  distinguished. — 
Ab.  38971. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Copper  Strips. — The  United  States  chemist's  report  gives  the  composition  of 
the  metal  material  as  copper,  98  per  cent ;  tin,  0.63  per  cent ;  nickel,  1.36  per 
cent. 

As  a  copper  material  it  is  not  in  a  form  provided  for  under  paragraphs 
176  and  544,  and  the  copper  content  is  so  large  as  to  take  it  out  of  the 
class  of  metals  provided  for  under  paragraph  545  as  "  composition  metal."  The 
proof  offered  shows  that  the  metal  was  first  hot  rolled  into  bars  and  then  cold 
drawn  into  long,  thin  strips.  Material  so  made  is  further  advanced  than 
"  metals  unwrought "  as  provided  for  in  paragraph  183,  and  seems  to  fall  as 
classified  under  the  provision  in  paragraph  199  for  "  articles  not  specially  pro- 
vided for  composed  wholly  or  in  part  of  copper  and  whether  partly  or  wholly 
manufactured."  Note  ruling  as  to  aluminum  articles  in  Universal  Shipping  Co. 
V.  U.  S.  (4  Ct.  Cust.  Appls.,  — ;  T.  D.  33479).— Ab.  33886  (T.  D.  33795). 

The  question  raised  in  this  case  is  as  to  the  correctness  of  the  classification 
of  certain  copper  material  imported  in  so-called  sheets,  relatively  thin,  about  1 
foot  wide  and  6  feet  long.  Duty  was  assessed  thereon  under  paragraph  199, 
and  it  is  claimed  dutiable  under  paragraph  176.  Universal  Shipping  Co.  v. 
U.  S.  (T.  D.  33479)  cited.     The  protest  is  overruled.— Ab.  33119  (T.  D.  33660). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Copper  Cylinders  Produced  by  Electrolysis. — Copper  cylinders,  the  prod- 
uct of  an  electrolytic  process,  the  copper  being  deposited  on  a  revolving  mandrel 
regulated  to  produce  cylinders  of  a  desired  diameter,  not  being  copper  in  forms 
not  manufactured,  are  not  free  of  duty  under  paragraph  532.  Not  being  the 
copper  pipes  of  commerce,  they  are  not  dutiable  under  paragraph  176.  Being 
articles  or  wares  of  copper  wholly  or  partly  manufactured  and  not  specially 
provided  for,  they  are  dutiable  under  the  provisions  of  paragraph  193. — T.  D. 
26787  (G.  A.  6172). 


270  DIGEST   OF   CUSTOMS   DECISIONS. 

Copper  Pipes. — TJie  provision  in  paragraph  17G  for  "  copper  pipes  "  does  not 
include  pipes  containing  a  substantial  amount  of  any  material  other  than 
copper,  and  copper  tubing  covered  with  iron  wire  is  therefore  excluded  from 
that  provision  and  is  dutiable  under  paragraph  193  as  manufactures  of  metal. — 
T.  D.  29714   (G.  A.  G901). 

Copper  Tubes. — Tubes  or  cylinders  made  of  copper,  14  inches  long,  the  inside 
diameter  being  4i  inches  and  the  outside  diameter  4ii  inches,  are  dutiable 
under  the  provisions  of  paragraph  176  as  copper  pipes.  G.  A.  4573  (T.  D. 
21656)  overruled;  G.  A.  4S98  (T.  D.  22932)  and  G.  A.  5080  (T.  D.  23522)  cited 
and  followed.— T.  D.  25405  (G.  A.  5713). 

Copper  Plates,  which  have  been  ground,  polished,  and  planished,  and  are 
ready  for  engraver's  use,  are  not  copper  "  sheets  "  within  the  meaning  of  para- 
graph 176,  and  are  dutiable  under  the  provision  in  paragraph  193  for  manu- 
facture of  metal. 

The  provision  in  paragraph  ~)?>2  for  "copper  in  plates  not  manufactured" 
does  not  include  plates  that  have  been  ground,  polished,  and  planished. — 
Drakenfeld  v.  U.  S.  (C.  C.  A.),  T.  D.  30549;  T.  D.  29811  (C.  C.)  reversed  and 
(G.  A.  674S)  T.  D.  28920  aflirmed. 

Flexible  Copper  Pipes  are  dutiable  under  paragraph  176.  T.  D.  22413 
(G.  A.  4742)  overruled.— T.  D.  23522  (G.  A.  5080). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Foil,  Copper  Chief  Value. — Foil  of  which  copper  is  the  component  of  chief 
Milue  is  dutiable  as  a  manufacture  of  metal  and  not  as  copper  in  sheets. — 
T.  D.  17058  (G.  A.  3439). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cold-Rolled  Copper  Sheets  about  one-eighth  of  an  inch  in  thickness  held 
dutiable  as  copper  sheets.— T.  D.  13335  (G.  A.  1715). 

1913         148.  Gold  leaf,  35  per  centum  ad  valorem. 

177.  Gold  leaf,  35  cents  per  one  hundred  leaves.     The  foregoing  rate 
1909     '"PP'ifs  to  leaf  not  exceeding  in  size  the  equivalent  of  three  and  three- 
eighths  by  three  and  three-eighths  inches ;  additional  duties  in  the  same 
proportion  shall  be  assessed  on  leaf  exceeding  in  size  said  equivalent. 

1897  177.  Gold  leaf.  .$1.75  per  package  of  five  hundred  leaves. 

1894  163.  Gold  leaf,  30  per  centum  ad  valorem. 

1890  197.  GoUl  leaf,  .$2  per  package  of  five  hundred  leaves. 

1883  200.  Gold  leaf,  .$1.50  per  package  of  five  hundred  leaves. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Gold  Leaf  in  Rolls. — Paragraph  177  covers  all  dimensions  of  gold  leaf,  and 
long  strips  of  gold  leaf  in  rolls  are  dutiable  thereunder,  rather  than  under 
paragraph  199.— T.  D.  33105  (G.  A.  7417). 

1913  14  9.  Silver  leaf,  30  per  centum  ad  valorem. 

1909  178.  Silver  leaf,  10  cents  per  one  hundred  leaves. 

1897  178.  Silver  leaf,  75  cents  per  package  of  five  hundred  leaves. 

1894  104,  Silver  leaf     *     *     ♦     .30  per  centum  ad  valorem. 

1890  198.  Silver  leaf,  75  cents  per  package  of  five  hundred  leaves. 

1883  212.  Silver  leaf,  75  cents  per  package  of  five  hundred  leaves. 


SCHEDULE    C METALS    AND    MANUFACTURES    OF.  271 

150.  Tinsel  wire,  lame  or  laliii,  made  wholly  or  in  chief  value  of  gold, 
silver,  or  other  metal,  6  per  centum  ad  valorem ;  bullions  and  metal 
threads,  made  wholly  or  in  chief  value  of  tinsel  wire,  lame  or  lahn,  25 
1913  per  centum  ad  valorem ;  fabrics,  ribbons,  beltings,  toys,  or  otlier  articles, 
made  wholly  or  in  chief  value  of  tinsel  wire,  lame  or  lahn,  or  of  tinsel 
wire,  lame  or  lahn,  and  India  rubl^er,  bullions,  or  metal  threads,  not 
specially  provided  for  in  this  section,  40  per  centum  ad  valorem. 

179.  Tinsel  wire,  lame  or  lahn,  made  wholly  or  in  chief  value  of  gold, 
silver,  or  other  metal,  5  cents  per  pound ;  bullions  and  metal  threads, 
made  wholly  or  in  chief  value  of  tinsel  wire,  lame  or  lahn,  5  cents  per 
1909  pound  and  30  per  centum  ad  valorem ;  fabrics,  *  *  *  ribbons,  belt- 
ings, *  *  *  toys,  or  other  articles,  made  wholly  or  in  chief  value  of 
tinsel  wire,  lame  or  lahn,  bullions,  or  metal  threads,  15  cents  per  pound 
and  60  per  centum  ad  valorem. 

179.  Tinsel  wire,  lame  or  lahn,  made  wholly  or  in  chief  value  of  gold, 
silver,  or  other  metal,  5  cents  per  pound ;  bullions  and  metal  threads, 
-„-_  made  wholly  or  in  chief  value  of  tinsel  wire,  lame  or  lahn,  5  cents  per 
pound  and  35  per  centum  ad  valorem ;  *  *  *  articles,  made  wholly 
or  in  chief  value  of  tinsel  wire,  lame  or  lahn,  bullions,  or  metal  threads. 
60  per  centum  ad  valorem. 

1162.  Bullions  and  metal  thread  of  gold,  silver,  or  other  metals,   not 
specially  provided  for  in  this  Act,  25  per  centum  ad  valorem. 
654.  Tinsel  wire,  lame  or  lahn.      (Free.) 

1196.  Bullions  and  metal  thread  of  gold,   silver,  or  other  metals,   not 
specially  provided  for  in  this  Act,  30  per  centum  ad  valorem. 
654.  Tinsel  wire,  lame  or  lahn.     (Free.) 

1401.  Bullions,   or  cannetille,   metal   threads,   file,   or  gespinst,   25  per 
centum  ad  valorem. 
427.  Epaulets,     *     *     *     knots,    stars,    tassels,    and    wings,    of    gold, 
silver,  or  other  metal,  25  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

3Ietal-Thread  Beltings. 

Metal  Thread. — Congress  has  provided,  in  paragraph  179,  for  metal  thread 
as  a  material,  and  thus  distinguished  it  from  the  material  metal.  The  pro- 
vision in  paragraph  349  for  "  beltings  of  cotton,  India  rubber,  and  metal  "  is, 
therefore,  not  applicable  to  metal-thread  beltings. 

Beltings. — Beltings  of  metal  thread,  cotton,  and  India  rubber,  metal  thread 
chief  value,  are  dutiable  as  "  beltings  in  chief  value  of  metal  threads,"  under 
paragraph  179,  and  not  as  "  beltings  of  cotton,  india  rubber,  and  metal,"  under 
paragraph  349,  the  provision  in  paragraph  179  being  unlimited,  while  that  in 
paragraph  349  is  qualified  by  the  phrase  "  not  elsewhere  specially  provided 
for."— T.  D.  31968  (G.  A.  7291). 

'•  DECISIONS  UNDER  THE  ACT  OF  1897. 

Metal  Thread. — Single  flat  tinsel  wire  crinkled,  and  articles  composed  of  two 
fine  flat  tinsel  wires,  each  of  which  is  crinkled,  and  the  two  being  twisted 
loosely  together,  the  articles  being  commercially  known  as  crinkled  lame,  are 
dutiable  as  tinsel  wire,  lame  or  lahn,  at  the  rate  of  5  cents  per  pound,  under 
paragraph  179,  and  not  at  5  cents  per  pound  and  35  per  cent  ad  valorem  as 
metal  thread. 

The  term  "  metal  thread  "  is  a  commercial  term  used  to  designate  an  article 
made  by  twisting  a  thread  of  cotton  and  silk  with  a  strand  of  tinsel  wire,  lame 
or  lahn,  and  does  not  include  any  article  composed  wholly  of  metal. — T.  D. 
24158  (G.  A.  5260). 


272  DIGEST   OF   CUSTOMS  DECISIONS. 

Articles  described  as  "  cordonnet,"  "  filf  or,"  "  wasluible  gold  thread,"  or 
"  wash  gold  thread,"  coniposod  of  3  metal  threads  twisted  together,  each  of 
such  component  metal  threads  being  composed  of  a  cotton  thread  wrapped 
around  with  fine  tinsel  wire,  and  such  component  thread  being  ]\nowu  com- 
mercially as  "  metal  thread  "  and  also  as  "  cordonnet,"  are  dutiable  as  metal 
threads  at  the  rate  of  5  cents  per  pound  and  35  per  cent  ad  valorem  under 
paragraph  179,  and  not  dutiable  as  articles  composed  of  metal  threads. — T.  D. 
24157  (G.  A.  5259). 

Metal-Thread  Cleaning  Cloths. — Cleaning  cloths,  known  as  the  "  Stransky 
pot  saver,"  and  used  for  scouring  metal  utensils,  were  claimed  to  have  been 
improperly  classified  as  metal-thread  articles  under  paragraph  179. 

Paragraph  179  provides,  without  limitation,  for  articles  composed  in  chief 
value  of  metal  thread,  and  the  issue  here  raised  has  been  judicially  determined 
against  the  contention  of  the  importers.  Rosenberg  v.  U.  S.  (141  Fed.  Rep., 
379;  T.  D.  26399)  and  Hirsch  v.  U.  S.  (T.  D.  29013).— Ab.  20350. 

Metal-Thread  Fabrics — Ejusdeni  Generis. — The  provision  in  paragraph 
179  for  "laces,  embroideries,  or  other  articles  in  chief  value  of  metal  threads," 
is  not  limited  to  goods  ejusdem  generis  with  the  laces,  etc.,  there  enumerated; 
and  fabrics  in  the  piece,  composed  in  chief  value  of  metal  thread  and  in  part 
of  silk,  are  dutiable  as  "  articles  "  under  said  provision  rather  than  under  para- 
graph 387  as  fabrics  in  part  of  silk. — Hirsch  v.  U.  S.  (C.  C.  A.),  T.  D.  29572; 
T.  D.  29013  (CO.)  and  (G.  A.  6498)  T.  D.  27780  affirmed. 

Metal-thread  fabrics  in  the  piece  are  not  excluded  by  the  principle  of  eju.sdem 
generis  from  the  provision  for  "  other  articles  "  in  paragraph  179,  relating  to 
"laces,  embroideries,  braids,  galloons,  trimmings,  or  other  articles,  made  wholly 
or  in  chief  value  of  metal  threads."— Rosenberg  v.  U.  S.  (C.  C),  T.  D.  20399; 
Ab.  3446  affirmed  (T.  D.  25735). 

Woven  fabrics  in  the  piece,  composed  wholly  or  in  chief  value  of  metal  thread. 
are  dutiable  at  60  per  cent  ad  valorem  under  the  provisions  of  paragraph  179. 
Board  decision  of  October  25,  1904,  Ab.  3446  (T.  D.  25735),  affirmed.— T.  D. 
26558  (G.  A.  6092). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Tinsel  Wire,  Gauge  Standard  of. — Tinsel  wire  not  thicker  than  No.  8  or 
its  equivalent,  No.  26  Stubbs'  Standard  English  wire  gauge,  intended  for  use 
in  the  manufacture  of  strings  for  nmsical  instruments,  held  free  and  not 
dutiable  as  a  manufacture  of  metal.— T.  D.  17248  (G.  A.  3510). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Lame  or  Lahn,  for  Decorating  Christmas  Trees. — Tinsel-plate  wire,  com- 
mercially known  as  lame  or  lahn,  held  to  be  free.— T.  D.  10887  (G.  A.  382). 

Metal  Thread. — A  colored  cotton  thread  around  which  is  wound  a  fine  wire 
of  gilded  brass  (metal  chief  value)  held  dutiable  as  metal  thread  and  not  as  a 
manufacture  of  metal.— T.  D.  14840  (G.  A.  2529). 

Silver  Wire  known  as  wire  and  not. as  metal  thread  is  dutiable  as  a  manu- 
facture of  metal.— T.  D.  15328  (G.  A.  2762). 

Tinsel  Wire  is  copper  or  brass  wire  covered  with  a  coating  of  bright  metal, 
such  as  gold,  silver,  bronze,  or  foil.— T.  D.  13988  (G.  A.  2093)  ;  G.  A.  1780 
reversed. 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  273 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Bullion  Fringe,  composed  of  bullion  cannetille  and  galloons,  is  dutiable 
under  paragraph  401  and  not  as  a  manufacture  of  metal. — Roundy  v.  Spaulding, 
20  Fed.  Rep..  43. 

Metal  Tiiread. — The  merchandise  is  invoiced  as  gold  moss,  angel's  hair,  etc. 
It  is  usually  marked  "  For  Christmas  tree  ornaments."  It  is  simply  lame  or 
lahn  packed  and  put  in  condition  for  specific  use,  and  is  not  metal  thread.  That 
there  is  a  difference  between  metal  thread  and  lame  or  lahn  is  made  apparent 
in  the  present  act,  metal  thread  being  provided  for  thereunder  at  30  per  cent 
ad  valorem  in  paragraph  196,  and  lame  or  lahn  permitted  free  entry  in  para- 
graph 737. 

The  merchandise  is  not  metal  threads,  nor  vi^as  it  so  commercially  known  at 
or  prior  to  the  passage  of  the  act  of  March  3,  1883. 

It  is  not  bullions  or  cannetille,  file,  or  gespinst.— T.  D.  32997  (G.  A.  1548). 

151.  Belt  buckles,  trousers  buckles,  waistcoat  buckles,  snap  fasteners 
and  clasps  by  whatever  ilame  known,  any  of  the  foregoing  made  wholly 
1913     or  in  chief  value  of  iron  or  steel ;  hooks  and  eyes,  metallic;  steel  trousers 
buttons  and  metal  buttons ;  all  the  foregoing  and  parts  thereof,  not  other- 
wise specially  provided  for  in  this  section,  15  per  centum  ad  valorem. 

180.  Hooks  and  eyes,  metallic,  whether  loose,  carded,  or  otherwise,  in- 
cluding weight  of  cards,  cartons,  and  immediate  wrappings  and  labels,  4i 
cents  per  pound  and  15  per  centum  ad  valorem. 

425.  Trousers  buckles  and  waistcoat  buckles,  made  wholly  or  partly  of 
iron  or  steel,  or  parts  thereof,  valued  at  not  more  than  15  cents  per  hun- 
dred, 5  cents  per  hundred  ;  valued  at  more  than  15  cents  per  hundred  and 
not  more  than  50  cents  per  hundred,  10  cents  per  hundred ;  valued  at 
more  than  50  cents  per  hundred,  15  cents  per  hundred ;  and  in  addition 
thereto  on  each  and  all  of  the  above  buckles  or  parts  of  buckles,  15  per 
1909     centum  ad  valorem. 

^27_  *  *  *  metal  trousers  buttons  (except  steel),  and  nickel  bar 
buttons,  one-twelfth  of  1  cent  per  line  per  gross ;  *  *  *  steel  trousers 
buttons,  one-fourth  of  1  cent  per  line  per  gross;     *     *     *     buttons  of 

*  *  *  metal,  not  specially  pi'ovided  for  in  this  section,  three-fourths  of 
1  cent  per  line  per  gross,  and  in  addition  thereto,  on  all  the  foregoing  arti- 
cles in  this  paragraph,  15  per  centum  ad  valorem  ;  *  *  *  snap  fasteners, 
or  clasps,  or  parts  thereof,  by  whatever  name  known,  .50  per  centum  ad 
valorem ;  buttons  of  metal,  embossed  with  a  design,  device,  pattern,  or 

,  lettering,  45  per  centum  ad  valorem ;     *     *     *. 

180.  Hooks  and  eyes,  metallic,  whether  loose,  carded,  or  otherwise, 
including  weight  of  cards,  cartons,  and  immediate  wrappings  and  labels, 
5*  cents  per  pound  and  15  per  centum  ad  valorem. 

412.  Trousers  buckles  made  wholly  or  partly  of  iron  or  steel,  or  parts 
thereof,  valued  at  not  more  than  15  cents  per  hundred,  5  cents  per  hun- 
dred ;  valued  at  more  than  15  cents  per  hundred  and  not  more  than  50 
cents' per  hundred,  10  cents  per  hundred  ;  valued  at  more  than  50  cents  per 
1897  hundred,  15  cents  per  hundred;  and  in  addition  thereto,  on  each  and  all 
of  the  above  buckles  or  parts  of  buckles,  15  per  centum  ad  valorem. 

414.  *  *  *  metal  trousers  buttons  (except  steel),  and  nickel  bar 
buttons,  one-twelfth  of  1  cent  per  line  per  gross;  *  *  *  steel  trousers 
buttons,  one-fourth  of  1  cent  per  line  per  gross;     *     *     *     buttons  of 

*  *  *  metal,  not  specially  provided  for  in  this  Act,  three-fourths  of  1 
cent  per  line  per  gross,  and  in  addition  thereto,  on  all  the  foregoing  arti- 

.  cles  in  this  paragraph,  15  per  centum  ad  valorem  •     *     *     *, 

1894  (Not  enumerated.) 
1890  (Not  enumerated.) 
1883         (Not  enumerated.) 

60690°— 18— VOL  1 18 


274  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Collar  and  Cuflf  Buttons. — The  articles  are  combination  collar  and  cuff 
buttons  haviiif?  a  metal  shank  and  levers,  with  a  base  composed  of  metal  cov- 
ered with  celluloid. 

Metal  is  the  predominating  material  in  the  composition  of  these  buttons  and 
concededly  is  the  component  material  of  chief  value  in  thoni.  To  constitute 
metal  buttons  under  paragraph  151  it  is  not  required  that  the  articles  should 
be  exclusively  of  metal.  They  are  dutiable  under  that  paragraph. — Henry  Buss 
&  Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35441;  (G.  A.  76G4)  T.  D.  35064  re- 
versed. 

Snap  Fasteners  on  Tape  classified  as  manufactures  of  cotton  under  para- 
graph L>(5(;  and  reported  upon  analysis  to  be  metal  chief  value,  were  held  dutia- 
ble as  manufactures  of  metal,  under  paragraph  167.  The  record  not  showing 
that  the  articles  in  question  are  "  snap  fasteners  made  wholly  or  in  chief  value 
of  iron  or  steel  "  the  claim  under  paragraph  151  was  overruled. — Ab.  37342. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Parts  of  Collar  and  Cuff  Buttons. — The  merchandise  consists  of  metal 
parts  of  collar  and  cuff  buttons  almost  identical  in  character  with  tliose  passed 
on  by  the  board  in  Ab.  26061  (T.  D.  31757). 

Paragraph  427  in  general  terms  provides  for  buttons  of  various  descriptions 
and  material ;  but  as  it  is  impossible  to  determine  from  an  examination  of  the 
articles  what  the  material  of  chief  value  would  be  in  the  completed  buttons, 
these  general  provisions  would  seem  to  have  no  application.  And  further,  while 
the  testimony  does  indicate  that  most  of  the  articles  are  backed  or  completed 
with  celluloid,  there  is  no  express  provision  for  buttons  of  celluloid  or  parts 
thereof. 

For  a  proper  classification  of  the  merchandise  under  consideration  we  are 
therefore  relegated  to  the  blanket  provision  in  said  paragraph  427  for  parts  of 
buttons  not  specially  provided  for,  dutiable  at  50  per  cent  ad  valorem. — Ab. 
37449. 

This  importation  consists  of  incomplete  collar  or  cuff  buttons  composed  of 
metal.    The  goods  were  assessed  for  duty  under  paragraph  427  as  follows : 

"  Buttons  not  specially  provided  for  in  this  section,  and  all  collar  or  cuff 
buttons  and  studs  composed  wholly  of  bone,  mother-of-pearl,  or  ivory,  50  per 
centum  ad  valorem." 

We  are  relegated  to  that  part  of  paragraph  427  which  provides  for  buttons  of 
metal,  not  specially  provided  for.  The  protest  making  this  claim  is  sustained, 
and  the  collector's  decision  is  reversed. — Ab.  26061  (T.  D.  31757). 

Snap  Fasteners  Attached  to  Tape. — Clasps  for  dress  fasteners  attached  to 
H  tape  and  put  up  in  12-yard  lengths,  assessed  at  60  per  cent  ad  valorem  under 
paragraph  349,  were  claimed  dutiable  as  "  snap  fasteners  or  clasps,  or  parts 
thereof"  (par.  427).     Protest  overruled.— Ab.  34360  (T.  D.  34026). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Button  Molds. 

Button  Shanks. — So-called  button  shanks,  consisting  of  metal  disks  in  pairs, 
and  so  constructed  that  when  a  piece  of  cloth  is  placed  on  top  of  one  of  the 
disks  and  the  two  are  subjected  to  pressure  a  cloth-covered  button  is  produced, 
are  classifiable  under  paragraph  414  as  "  button  molds  "  of  metal,  rather  than 
as  "  parts  of  buttons." 


SCHEDULE   C METALS   AND   MANUFACTURES   OF.  275 

Parts  of  Buttons. — Paragraph  414  enumerates  in  the  beginning  "  buttons  or 
parts  of  buttons  and  button  molds  "  as  dutiable  "  at  the  following  rates ;  "  but 
the  schedule  of  such  rates  specifies  only  "  buttons  "  of  various  classes,  without 
any  mention  of  button  parts  or  molds.  Held  that  this  specification  of  "  but- 
tons "  should  be  construed  as  including  the  other  articles  enumerated  in  the 
beginning  of  the  paragraph,  as  though  reading  "  buttons  or  parts  of  buttons 
and  button  molds." — Hormann  v.  U.  S. ;  U.  S.  v.  Hormann  (C.  C.  A.),  T.  D. 
27922;  T.  D.  26975  (C.  C.)  reversed  and  (G.  A.  6142)  T.  D.  26687  affirmed. 

Certain  pairs  of  metal  disks  commercially  known  as  button  shanks,  which  are 
parts  of  buttons  and  also  button  molds.  Held  to  be  dutiable  as  button  molds 
under  paragraph  414  at  three-fourths  of  1  cent  per  line  per  gross,  and  in  addi- 
tion thereto  1.5  per  cent  ad  valorem,  and  not  at  15  per  cent  ad  valorem  only, 
nor  at  50  per  cent  ad  valorem  under  said  paragraph.  Nor  are  such  articles 
dutiable  at  45  per  cent  ad  valorem  under  paragraph  193.  Hormann  v.  U.  S. 
(C.  C.  A. ;  T.  D.  27922)  followed.— T.  D.  28019  (G.  A.  6561). 

Glove  Fasteners  in  two  pieces,  one  part  being  a  metal  socket  into  which  the 
other  part  fits,  not  being  buttons  in  fact  and  being  shown  to  be  known  com- 
mercially as  glove  fasteners  or  snap  fasteners,  and  not  as  buttons,  are  not 
dutiable  as  buttons  under  the  provisions  of  paragraph  414,  but  fall  within  the 
terms  of  paragraph  193,  and  are  dutiable  thereunder  at  45  per  cent  ad  valorem. 
G.  A.  5829  (T.  D.  25730)  cited.— T.  D.  26934  (G.  A.  6240). 

Hooks  Imported  Without  Eyes  are  dutiable  under  the  provisions  of  para- 
graph 180.  The  language  of  the  paragraph  in  providing  for  "  hooks  and  eyes  " 
does  not  limit  its  operation  to  importations  including  both  articles,  but  includes 
either  if  separately  imported.  The  provision  must  be  taken  distributively  so 
as  to  cover  all  articles  within  the  description.  Marvel  v.  Merritt  (116  U.  S.,  11) 
cited  and  followed.— T.  D.  23517  (G.  A.  5075). 

Metal  Buttons. — Fancy  metal  buttons,  other  than  trousers  or  nickel  bar 
buttons,  are  dutiable  at  the  rate  of  three-fourths  of  1  cent  per  line  per  gross, 
and  in  addition  thereto  15  per  cent  ad  valorem  under  paragraph  414,  and  not 
at  the  rate  of  50  per  cent  ad  valorem  as  buttons  not  specially  provided  for. 
G.  A.  4702  (T.  D.  22164)  modified.— T.  D.  25747  (G.  A.  5839). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Fancy  Buckles  Composed  of  Pearl  and  Metal. — Fancy  belt  buckles,  com- 
posed of  base  metal  and  pearl  or  shell  (metal  chief  value),  not  in  imitation  of 
precious  metal,  held  dutiable  as  manufactures  of  metal,  and  not  as  jewelry. — 
T.  D.  12326  (G.  A.  1098). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Brass  Buttons. — Plaintiff  having  imported  certain  buttons  composed  partly  of 
brass  and  partly  of  tin,  the  collector  assessed  duty  as  manufactures  of  metal. 
The  importer  introduced  evidence  tending  to  show  that  brass  buttons  had  a  com- 
mercial meaning  which  included  most,  but  not  all,  buttons  made  of  brass ;  that 
certain  buttons  made  of  brass,  but  gilded,  were  known  as  gilt  buttons,  and  that 
the  buttons  imported  were  known  as  fancy  metal  buttons.  The  collector  gave 
evidence  tending  to  show  that  there  was  no  difference  between  the  trade  mean- 
ing and  the  popular  meaning  of  brass  buttons.  Held,  that  the  court  properly 
charged  that  if  the  buttons  in  question  were  not  brass  buttons,  according  to  the 
trade  meaning,  a  verdict  should  be  returned  for  the  importer,  otherwise  for  the 
collector.— Erhardt  v.  Ullman  (C.  C.  A.),  51  Fed.  Rep.,  414. 


1913 


276  DIGEST   OF   CUSTOMS  DECISIONS. 

Hooks  and  Eyes  maiuifnc-tured  of  iron  and  coated  with  a  hard,  brilliant, 
black  varnish  known  as  "  japan  "  are  dutiable  as  japanned  ware  and  not  as 
manufactures  of  iron. — Cohu  v.  Erhardt  (C.  C),  44  Fed.  Hep.,  747. 

152.  Lead-bearing  ores  of  all  kinds  containing  more  than  3  per 
centum  of  lead,  three-fourths  cent  per  pound  on  the  lead  contained 
therein:  Provided,  That  on  all  imiK)rtations  of  lead-hearing  ores  the 
duties  shall  be  estimate<l  at  the  port  of  entry,  and  a  bond  given  in  double 
the  amount  of  such  estimated  duties  for  the  transportation  of  the  ores  by 
conuuon  carriers  bonded  for  the  transportation  of  appraised  or  unap- 
praised  merchandise  to  properly  equipped  sampling  or  smelting  establish- 
ments, whether  designated  as  bonded  warehouses  or  otherwise.  On  the 
arrival  of  the  ores  at  sucii  establishments  they  shall  be  sampled  accord- 
ing to  conunerclal  methods  under  the  supervision  of  Government  odicers, 
who  shall  be  stationed  at  such  establishments,  and  who  shall  submit  the 
.samples  thus  obtained  to  a  Government  a.ssayer,  designated  by  the  Secre- 
tary of  the  Treasury,  who  shall  make  a  proper  a.ssay  of  the  sample  and 
report  the  result  to  the  proper  customs  oflicers,  and  the  import  entries 
shall  be  liquidated  thereon,  except  in  case  of  ores  that  shall  be  removed 
to  a  bonded  warehouse  to  be  refined  for  exportation  as  provided  by  law. 
And  the  Secretary  of  the  Treasury  is  authorized  to  make  all  necessary 
regulations  to  enforce  the  provisions  of  this  paragraph. 

181.  Lead-bearing  ore  of  all  kinds,  1^  cents  per  pound  on  the  lead  con- 
tained therein  :  Provided,  That  on  all  importations  of  lead-bearing  ores 
the  duties  shall  be  estimated  at  the  port  of  entry,  and  a  bond  given  in 
double  the  amount  of  such  estimated  duties  for  the  transportation  of  the 
ores  by  common  carriers  bonded  for  the  transportation  of  appraised  or 
unappraised  merchandise  to  properly  equipped  sampling  or  smelting 
establishments,  whether  designated  as  bonded  warehouses  or  otherwise. 
On  the  arrival  of  the  ores  at  such  establishments  they  shall  be  sampled 
1909  according  to  conunerclal  methods  under  the  supervision  of  Government 
oflicers,  who  shall  be  stationed  at  such  establishments,  and  who  shall  sub- 
mit the  sami)les  thus  obtained  to  a  Government  assayer,  deslgiuited  by 
the  Secretary  of  the  Treasury,  who  shall  make  a  proper  assay  of  the  sam- 
ple and  report  the  result  to  the  proper  customs  oflicers,  and  the  import 
entries  shall  be  liquidated  thereon,  except  in  case  of  ores  that  shall  be 
removed  to  a  bonded  warehouse  to  be  refined  for  exjiortatlon  as  pro- 
vided by  law.  And  the  Secretary  of  the  Treasury  is  authorized  to  make 
all  necessary  regulations  to  enforce  the  provisions  of  this  paragraph. 

181.  Lead-bearing  ore  of  all  kinds.  1*  cents  per  pound  on  the  lead  con- 
tained therein:  Provided,  That  on  all  importations  of  lead-bearing  ores 
the  duties  shall  be  estimated  at  the  port  of  entry  and  a  bond  given  in 
double  the  amount  of  .such  estimated  duties  for  the  transportation  of  the 
ores  by  common  carriers  bonded  for  the  transportation  of  appraised  or 
unappral.sed  merchandise  to  properly  equipped  sampling  or  smelting 
establishments,  whether  designated  as  bonded  warehouses  or  otherwise. 
On  the  arrival  of  the  ores  at  such  establishments  they  shall  be  sampled 
1897  arctirding  to  conmiercial  methods  under  the  supervision  of  Government 
officers,  who  shall  be  stationed  at  such  establishments,  and  who  shall  sub- 
mit the  .samples  thus  obtained  to  a  Government  assayer,  designated  by 
the  Secretary  of  the  Treasury,  who  shall  nuike  a  proper  assay  of  the 
sample  and  report  the  result  to  the  proper  customs  officers,  and  the  im- 
port entries  shall  be  liquidated  thereon,  except  in  case  of  ores  that  shall 
be  removed  to  a  bonded  warehouse  to  be  refined  for  exportation  as  pro- 
vided by  law.  And  the  Secretary  of  the  Treasury  is  authorized  to  make 
all  necessary  regulations  to  enforce  the  provisions  of  this  paragraph. 

165.  Lead  ore  *  *  *  three-fourths  of  1  cent  per  pound  :  Provided, 
That  silver  ore  and  all  other  ores  containing  lead  shall  pay  a  duty  of 
three-fourths  of  1  cent  per  pound  on  the  lead  contained  therein,  accord- 
ing to  sample  and  assay  at  the  port  of  entry.  The  method  of  sami)ling 
and  assaying  to  be  that  usually  adopted  for  commercial  purposes  by 
public  .sampling  works  in  the  United  States. 


1894 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  277 

199.  I.eatl  ore  *  *  *  li  cents  per  pound  :  Provided,  That  silver  ore 
and  all  otliei*  ores  containinji  lead  shall  pay  a  duty  of  lA  cents  per  pound 

^  on  the  lead  contained  therein,  according  to  sample  and  assay  at  the  port 
of  entry. 

1883         188.  Lead  ore      *     *     *     i^  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OP  1913. 

Assay  of  lead  in  ores  to  be  the  wet  assay,  without  deduction,  under  para- 
graph 152.— Dept.  Order  (T.  D.  35219). 

Lead  and  Zinc  Bearing  Ores  containing  from  1.50  to  13.90  per  cent  of  lead 
and  from  17  to  33.50  per  cent  zinc  were  classified  at  the  rate  of  three-fourths 
Cent  per  pound  under  paragraph  152  where  the  lead  content  exceeded  3  per 
cent,  and  the  zinc  content  at  the  rate  of  10  per  cent  ad  valorem  under  para- 
graph 162.  It  is  claimed  that  the  lead  and  zinc  are  nondutiable  on  the  ground 
that  neither  can  be  commercially  extracted  from  the  ore. 

The  proof  submitted  was  held  insufficient  to  support  the  claims  alleged  and 
the  protest  was  overruled.  G.  A.  7737  (T.  D.  35527)  noted,  paragraph  162.— 
Ab.  38559. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Copper  Precipitate. — The  lead  in  the  copper  precipitate  was  assessed  with 
duty  on  the  theory  that  the  article  imported  was  a  lead-bearing  ore.  The 
record  establishes  beyond  question  that  the  copper  precipitate,  or  copper  cement, 
as  it  is  likewise  termed,  is  not  an  ore.  It  is  shown  that  the  presence  of  a  small 
per  cent  of  lead  in  copper  cement  is  not  unusual,  and  while  other  metals  are 
found  precipitated  with  the  copper,  the  article  is  produced  for  the  purpose  of 
reclaiming  the  copper.  We  find  that  the  imported  article  is  copper  cement,  and 
we  hold  it  free  of  duty,  as  claimed.— Ab.  25274  (T.  D.  31478). 

Lead  and  Zinc  Ores. — A  commodity,  it  is  true,  is  properly  assessable  in  its 
condition  as  imported,  but  where  ore,  as  here,  is  shown  to  have  contained,  as  im- 
ported, both  lead  and  zinc,  the  zinc  appearing  in  a  quantity  exceeding  10  per 
cent,  the  metal  content  in  both  is  dutiable,  the  lead  under  paragraph  181,  the 
zinc  under  paragraph  193. — Consolidated  Kansas  City  Smelting  &  Refining  Co. 
17.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31509;  (G.  A.  7049)  T.  D.  30727  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Lead  Ores  (Sampling  and  Assaying). — The  provision  in  the  act  of 
March  2,  1895  (28  Stat.,  910,  933),  that  the  Secretary  of  the  Treasury  shall 
prescribe  regulations  for  the  sampling  and  assaying  of  lead  ores  imported  into 
the  United  States,  and  such  regulations  shall  provide  that  the  method  of 
sampling  and  assaying  such  ores  shall  be  the  same  as  that  usually  adopted  for 
commercial  purposes  by  public  sampling  works  in  the  United  States,  was  not 
repealed  by  implication  by  this  paragraph. 

The  Secretary  has  no  power  to  adopt  any  other  than  the  commercial  method 
either  of  sampling  or  assaying,  and  what  constitutes  the  commercial  method 
is  a  question  of  fact. 

What  is  known  as  the  fire  process,  which  gives  the  quantity  of  lead  in  an 
ore  which  can  be  assayed  by  smelting,  being  shown  to  be  exclusively  used  in 
making  assays  for  commercial  purposes  and  to  be  known  as  the  commercial 
method,  instructions  issued  by  the  Secretary  adopting  for  customs  purposes 
what  is  known  as  the  wet  process  of  assaying,  which  shows  the  actual  quantity 
of  lead  in  an  ore,  making  no  allowance  for  loss  in  smelting,  requires  the  pay- 
ment of  a  higher  duty  than  is  contemplated  by  this  paragraph  and  is  in  con- 
travention of  the  positive  requirements  of  the  act  of  1895.— In  re  Paget  Sound 
Reduction  Co.  (C.  C),  96  Fed.  Rep.,  90. 


1894^ 


278  DIGEST   OF   CUSTOMS  DECISIONS. 

153.  Lead  dross,  lead  bullion  or  base  bullion,  lead  in  pigs  and  bars, 

lead  in  any  form  not  specially  provided  for  in  this  section,  old  refuse 

1913     lead  run  into  t)l(Kks  and  bars,  and  old  scrap  lead  tit  only  to  be  renianu- 

factured  ;  lead  in  sheets,  pipe,  shot,  glaziers'  lead,  and  lead  wire;  all  the 

foregoing,  25  per  centum  ad  valorem  on  the  lead  contained  therein. 

182.  Lead  dross,  lead  bullion  or  base  bullion,  lead  in  pigs  and  bars,  lead  in 

any  form  not  specially  providetl  for  in  this  section,  old  refuse  lead  run  into 

1909     bloclvs  and  bars,  and  old  scrap  lead  fit  only  to  be  remaimfactured ;  all  the 

foregoing,  2i  cents  per  pound;  lead  in  sheets,  pipe,  shot,  glaziers'  lead,  and 

lead  wire,  2|  cents  per  pound. 

182.  Lead  dross,  lead  bullion  or  ba.se  bullion,  lead  in  pigs  and  bars, 

1897    '^'^*'  '"  ^"^   form  not  specially  provided  for  in  this  Act,  old  refuse  lead 

run  into  blocks  and  bars,  and  old  scrap  lead  fit  only  to  be  remanufac- 

tured  ;  all  the  foregoing,  2J  cents  per  pound;  lead  in  sheets,  pipe,  shot, 

glaziers'  lead,  and  lead  wire,  2^  cents  per  pound. 

165.  *     *     *     lead  dross,  three-fourths  of  1  cent  per  pound. 

1G6.  Lead  in  pigs  and  bars,  molten  and  old  refuse  lead  run  into  blocks 
and  bars,  and  old  scrap  lead  fit  only  to  be  renianufactured,  1  cent  per 
pound  :  J'rovided,  That  in  case  any  foreign  country  shall  impose  an  export 
duty  upon  lead  ore  or  lead  dross  or  silver  ores  containing  lead,  exported 
to  the  United  States  from  such  country,  then  the  duty  upon  such  ores  and 
lead  in  pigs  and  bars,  molten  and  old  refuse  lead  run  into  blocks  and 
bars,  and  old  scrap  lead  fit  only  to  be  renumufactured.  herein  provided 
for,  when  imported  from  such  country,  shal".  remain  the  same  as  fixed  by 
the  law  in  force  prior  to  the  passage  of  this  Act. 

167.  Lead  in  sheets,  pipes,  shot,  glaziers'  lead,  and  lead  wire,  1  i  cents  per 
pound. 

199.  ♦     *     *     lead  dross,  IJ  cents  per  pound :     *     *     • 

200.  Lead  in  pigs  and  bars,  molten  and  old  refuse  lead  run  into  blocks 
and  bars,  and  old  scrap  lead  fit  only  to  be  remanufactured,  2  cents  per 
pound. 

201.  Lead  in  sheets,  pipes,  shot,  glaziers'  lead,  and  lead  wire,  2i  cents 
per  pound. 

188.  *     *     *     lead  dro.ss,  IJ  cents  per  pound. 

189.  Lead  in  pigs  and  bars,  molten  and  old  refuse  load  run  into  blocks 
and  bars,  and  old  scrap  lead,  fit  only  to  be  remanufactured,  2  cents  per 
pound. 

190.  Lead  in  sheets,  pipes,  or  shot,  3  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Lead  Dross — Weight. — So-called  tea  lead  ashes  were  held  dutiable  on  the 
basis  of  the  weight  of  the  dross  and  not  the  weight  of  lead  content,  under  para- 
graph 182.  Protest  overruletl.  G.  A.  6604  (T.  D.  28203)  noted.— Ab.  33498 
(T.  D.  33727). 

Lead  Pellets  for  Air  Rifles. — Lead  pellets  in  the  form  of  a  small  spool  with 
one  end  closed,  suitable  for  use  in  air  rifles,  classified  as  manufactures  of  metal 
under  paragraph  199,  were  claimed  dutiable  as  lead  shot  (par.  182).  Protest 
overruled.— Ab.  35273   (T.  D.  34321). 

Matte  Containing  Copper  and  Lead.— So-called  copper  matte  containing  in 
exce.ss  of  10  per  cent  of  lead  properly  dutiable  at  the  rate  of  li  cents  per  pound 
on  the  lead  contents  under  paragraph  181. — Dept.  Order  (T.  D.  32439). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Base  Bullion — Weight. — Base  bullion  in  bars,  containing  gold,  silver,  lead, 
and  bismuth,  held  dutiable  at  2J  cents  per  pound,  under  the  specific  provision 
in  paragraph  182  for  "  lead  or  base  bullion." 

Base  bullion  is  dutiable  on  the  basis  of  the  actual  weight  of  the  bar.s  and  not 
on  the  weight  of  the  lead  contained  in  said  bullion.  G.  A.  5171  (T.  D.  23852) 
distinguished.— T.  D.  28203  (G.  A.  6604). 


1890  < 


1883  < 


SCHEDULE    C METALS   AND    MANUFACTURES    OF.  279 

Lead  Buckles,  lead  cast  into  flat  circular  plates  of  an  openwork  pattern, 
are  dutiable  under  the  provisions  of  paragraph  182  as  lead  in  forms,  they  being 
merely  lead  material  for  use  in  the  manufacture  of  white  lead  in  the  course  of 
which  they  are  entirely  consumed.  The  process  of  casting  them  into  a  par- 
ticular form  is  not  a  manufacturing  process  that  resulted  in  the  production  of 
an  article  advanced  beyond  the  condition  of  lead  in  forms. — T.  D.  27540  (G.  A. 
6410). 

Lead  Grids. — Grids,  whether  made  wholly  or  in  part  of  lead,  are  dutiable 
at  45  per  cent  ad  valorem  under  paragraph  193.  Even  if  such  articles  be  com- 
posed wholly  of  lead,  they  do  not  fall  within  the  provisions  of  paragraph  182. 
That  paragraph  covers  only  forms  of  lead  not  made  into  articles. — T.  D.  24722 
(G.  A.  5444). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Pig  and  Bar  Lead  is  dutiable  at  1  cent  a  pound  upon  the  gross  weight  of  the 
metal  imported  and  not  merely  upon  the  net  amount  of  pure  lead  contained 
therein  as  shown  by  assay. — Collector  of  Customs  v.  Balbach  S.nelting  &  Refin- 
ing Co.,  81  Fed.  Rep.,  950. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Lead  Busts. — It  seems  that  busts  made  of  lead  are  free  under  the  act  of 
July  14,  1832  (4  Stat.,  583),  section  3,  exempting  "all  busts  of  marble,  metal, 
or  plaster,"  although  they  in  fact  were  imported  for  use  as  lead  and  were  put 
up  in  that  form  to  avoid  the  duty  of  3  cents  a  pound  on  "  lead  in  pigs,  bars,  and 
sheets"  under  the  act  of  May  19,  1828,  section  1,  paragraph  8  (4  Stat.,  270). — 
U.  S.  V.  Levitt  (1  N.  Y.  Leg.  Obs.  92),  20  Fed.  Cas.,  919. 

154.  Metallic  mineral  substances  in  a  crude  state,  and  metals  un- 
wrought,  whether  capable  of  being  wrought  or  not,  not  specially  provided 
for  in  this  section,  10  per  centum  ad  valorem  ;  monazite  sand  and  thorite ; 
1913  thorium,  oxide  of  and  salts  of;  gas,  kerosene,  or  alcohol  mantles  treated 
with  chemicals  or  metallic  oxides,  25  per  centum  ad  valorem ;  and  gas- 
mantle  scrap  consisting  in  chief  value  of  metallic  oxides,  10  per  centum 
ad  valorem. 

183.  Metallic  mineral  substances  in  a  crude  state,  and  metals  un- 
wrought,  whether  capable  of  being  wrought  or  not.  not  specially  provided 
for  in  this  section,  20  per  centum  ad  valorem;  monazite  sand  and  thorite, 
1909  4  cents  per  pound ;  thorium,  oxide  of  and  salts  of ;  gas  mantles  treated 
with  chemicals  or  metallic  oxides,  and  gas-mantle  scrap  consisting  in 
chief  value  of  metallic  oxides,  40  per  centum  ad  valorem. 

183.  Metallic   mineral    substances    in    a    crude   state,    and    metals    un- 
1897     wrought,    not    specially    provided    for    in    this    Act,    20   per    centum    ad 
valorem  ;  monazite  sand  and  thorite,  6  cents  per  pound. 

1894         (No  corresponding  provision.) 

202.  Metallic    mineral    substances    in    a    crude    state    and    metals   un- 
1890     wrought,    not    specially    provided    for    in    this    Act,    20    per    centum    ad 
valorem ;     *     *     *. 

215.  Mineral  substances  in  a  crude  state  and  metals  unwrought,  not 
1883     specially   enumerated   or  provided   for   in   this   Act,   20  per   centum   ad 
valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Thermit. — Merchandise  invoiced  as  ferromanganese,  classified  under  para- 
graph 102,  technically  known  as  thermit,  was  held  dutiable  as  metal  un- 
wrought (par.  154).  Goldschmidt  Thermit  Co.  v.  U.  S.  (3  Ct.  Cust.  Appls., 
187;  T.  D.  324G7)   infra.,  followed.— Ab.  37468. 


280  DIGEST  OF  CUSTOMS  DECISIONS. 

Zinc  Dross  and  Zinc  Skimmings  dutiable  as  metal,  unwrought,  at  the  rate 
of  10  per  cent  ad  valorem  under  paragraph  154. — Dept.  Order  (T.  D.  34070). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Aluminum  Foundry  Ashes. — The  merchandise  is  invoiced  as  "  aluminum 
foundry  ashes,"  and  was  assessed  with  duty  under  the  provision  in  paragraph 
183  for  "  metallic  mineral  .substances  in  a  crude  state."  The  only  claim  in  the 
protest  that  warrants  consideration  is  that  under  paragraph  479. 

In  its  imported  condition  the  merchandise  evidences  tiiat  it  is  of  value  only 
for  the  metal  contained  therein,  and  that  it  is  a  waste  material.  A  waste  mate- 
rial which  is  a  crude  metallic  mineral  substance,  however,  would  find  classifica- 
tion properly  under  paragraph  183,  rather  than  under  paragraph  479. — Ab. 
30958  (T.  D.  33055). 

Dross  of  Tin,  Lead,  Zinc,  Etc. — The  merchandi.se  is  a  dross  composed  of 
various  metals,  such  as  either  lead,  tin,  zinc,  etc.,  or  of  lead,  antimony,  copper, 
tin,  etc.  It  is  imported  to  be  refined  and  made  over  into  new  metal.  Duty  was 
assessed  under  the  provisions  of  paragraph  183  as  "  metals  unwrought."  The 
importers  claim  that  the  dross  is  either  free  of  duty  under  paragraph  695  or 
dutiable  under  paragraph  182. 

We  are  of  the  opinion  that  the  dross  here  in  question  is  classifiable  under 
paragraph  183.— Ab.  27925  (T.  D.  32333). 

Manganese  Metal. — Without  meaning  to  imply  that  no  alloy  is  entitled  to 
be  called  ferromanganese  in  case  its  manganese  content  exceeds  in  any  measure 
80  per  cent  of  the  entire  article,  yet  where  the  manganese  is  so  considerable 
and  the  iron  and  carbon  so  slight,  as  in  the  pi-esent  importation,  the  commodity 
is  not  to  be  deemed  ferromanganese  as  that  term  appears  in  the  law.  The  im- 
portation was  properly  assessed  as  metal  unwrought,  not  specially  provided 
for,  under  paragraph  183. — Goldschmidt  Thermit  Co.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  32467;  (Ab.  27213)  T.  D.  32046  affirmed. 

Mantles  for  Oil  Burners  were  classified  under  the  provision  in  paragraph  183 
for  "  gas  mantles "  against  the  importers'  contention  for  classification  under 
paragraph  480  (unenumerated  manufactures). — Ab.  23010  (T.  D.  30529). 

Meteoric  Irons. — We  affirm  the  action  of  the  collector  in  classifying  this 
meteoric  iron  as  a  metallic  mineral  substance  in  a  crude  state,  and  the  protest 
is  accordingly  overruled.— Ab.  31202   (T.  D.  33145). 

Silico-Spiegel  held  properly  classified  as  an  unwrought  metal  under  para- 
graph 183.— Ab.  30219  (T.  D.  32884). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Alloy  of  Iron  and  Cerium. — Merchandise  classified  as  manufactures  of 
metal  under  paragraph  193  was  claimed  to  be  dutiable  either  under  section  6 
(unenumerated  manufactures)  or  under  paragraph  421   (fulminating  articles). 

In  its  imported  condition  the  alloy  metal  in  question  is  the  "  material  "  metal 
rather  than  a  "  manufacture  "  of  metal.  It  is  not  disputed  that  it  is  to  be  used 
solely  as  a  raw  material,  and  we  regard  a  metal  of  this  descrii)tion  as  an  ordi- 
nary or  commercial  form  of  an  alloy  metal.  We  do  not  consider  that  the  para- 
graphs of  the  act,  cited  in  the  protest,  offer  a  proper  tariff  classification  for  the 
merchandise.  The  provision  in  paragraph  183,  for  "  metals  tmwrought,  not  spe- 
cially provided  for,"  to  which  the  protest  makes  no  reference,  appears  to  us  to 
supply  the  proper  cltrssification  for  the  material.  Note  G.  A.  6746  (T.  D. 
28909).— Ab.  22642   (T.  D.  30314). 


SCHEDULE    C — METALS   AND   MANUFACTURES   OF.  281 

Arsen  Copper. — Material  classified  under  paragraph  183  as  "  metals  un- 
wrought "  was  arsen  copper.     Copper,  55  per  cent ;  arsenic,  45  per  cent. 

The  proof  offered  as  to  the  arsenical  copper  shows  that  alloy  is  not  in  chief 
value  of  copper.  We  regard  the  collector's  assessment  thereon  as  proper  and 
hold  its  classification  under  paragraph  183  to  be  correct.— Ab.  22005  (T.  D. 
30069). 

Dross  of  Tin  and  Lead. — A  dross  composed  of  tin  and  lead  is  not  entitled  to 
free  entry  under  paragraph  683  as  "  black  oxide  of  tin  "  or  "  grain  tin,"  but  is 
dutiable  under  paragraph  183  as  ".metals  unwrought,  not  specially  provided 
for."    G.  A.  5179  (T.  D.  23872)  distinguished.— T.  D.  28909  (G.  A.  6746). 

Mantles  and  Burners. — The  protest  related  to  mantles  and  a  like  number  of 
metal  burners,  imported  at  the  same  time,  though  packed  and  invoiced  sepa- 
rately. The  importer  contended  that  the  collector  improperly  treated  these  arti- 
cles as  entireties,  and  that  the  mantles  should  have  been  classified  as  unenu- 
merated  manufactures  under  section  6.  Protest  sustained. — Ab.  21842  (T.  D. 
30009). 

Metal  Alloy. — A  certain  alloy  of  iron,  tin,  and  manganese,  used  in  hardening 
bronze,  held  dutiable  under  paragraph  183,  relating  to  "  metallic  mineral  sub- 
stances in  a  crude  state,  and  metals  unwrought,"  and  not  as  a  manufacture  of 
metal  under  paragraph  193,  nor  as  ferromanganese  under  paragraph  122  by 
similitude. — Thomas  v.  William  Cramp  &  Sons  Ship  &  Engine  Building  Co. 
(C.  O.  A.),  T.  D.  27034;  T.  D.  26595  (C.  C.)' affirmed  and  Ab.  1530  (T.  D. 
25312)  reversed. 

Metals  Unwrought,  Defined. — In  construing  the  provision  in  paragraph 
183  for  "  metals  unwrought,"  Held  that  an  unwrought  metal  is  one  which  is 
capable  of  being  wrought,  and  not  a  substance  which  is  only  fit  to  be  thrown 
into  the  crucible  to  be  melted  up  with  other  ingredients  to  produce  an  entirely 
different  and  distinct  product.  An  "  unwrought "  material  is  one  which  has  not 
been  worked  into  shape,  but  is  susceptible  of  being  transformed  from  its  crude 
condition  to  an  improved  condition  produced  by  the  labor  to  which  it  may  be 
subjected. — U.  S.  v.  Roessler  &  Hasslacher  Chemical  Co.  (C.  C.  A.),  T.  D. 
26127. 

Monazite  Sand — No  Allowance  for  Alleged  Impurities. — Monazite  sand, 
which  is  made  dutiable  by  weight  under  paragraph  183,  is  dutiable  on  the  gross 
weight  as  ascertained  by  the  government  weighers,  without  allowance  by  way 
of  deduction  of  duties  for  alleged  impurities  consisting  of  small  percentages  of 
other  minerals,  such  as  quartz  and  garnet.— T.  D.  30527  (G.  A.  7006). 

'*  Thermit,"  a  mechanical  mixture  of  aluminum  and  oxide  of  iron  in  pow- 
dered form,  aluminum  being  the  component  material  of  chief  value,  is  dutiable 
at  the  rate  of  45  per  cent  ad  valorem  under  the  provisions  of  paragraph  193 
as  an  article  composed  wholly  or  in  part  of  aluminum  or  other  metal. — T.  D. 
25733  (G.  A.  5832). 

Thorium  Oxide  or  Nitrate  Salts. — Where  defective  or  imperfect  "  Welsbach 
mantles,"  left  over  as  refuse  in  a  factory  manufacturing  such  articles  in  Can- 
ada, are  reduced  by  a  firing  process  to  "thorium  oxide"  (a  chemical  salt)  in 
the  form  of  ashes.  Held  that  such  "  thorium  oxide  "  is  not  "  waste  "  within  the 
meaning  of  paragraph  463,  but  is  a  newly  manufactured  article,  and  is  dutiable 
as  a  chemical  salt  under  paragraph  3  at  25  per  cent  ad  valorem. — T.  D.  20131 
(G.  A.  4285). 

Unfinished  Welsbach  Mantles,  classified  under  paragraph  347,  relating  to 
manufactures  of  ramie,  etc.,  were  claimed  to  be  dutiable  under  section  6  as 
unenunierated  manufactured  articles.  Protest  sustained  on  the  authority  of 
G.  A.  3792  (T.  D.  17917).— Ab.  19103  (T.  D.  29056). 


282  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Mantles  for  Welsb.ieh  Gas  Burners,  made  of  cotton  or  other  vegetable  fiber 
and  .saturated  with  various  oxides  of  valuable  metals,  consisting  of  salt  of 
thorium  and  other  chemical  salts,  the  chemical  salts  which  by  chemical  com- 
bination have  completely  lost  their  identity,  are  dutiable  as  nonenumerated 
manufactured  articles  and  not  as  chemical  compounds,  nor  as  manufactures 
of  cotton,  nor  as  manufactures  of  vegetable  fiber. — T.  D.  17917  (G.  A.  3792). 

Thorium  Nitrate,  Concentrated  Solution  of. — Concentrated  solution  of 
thorium  nitrate  dutiable  as  a  chemical  compound  and  not  as  a  nonenumerated 
article.— T.  D.  16643  (G.  A.  3288). 

155.  Nickel,  nickel  oxide,  alloy  of  any  kind  in  which  nickel  is  a  cora- 
1913    ponent  material  of  chief  value,  in  pigs,  ingots,  bars,  rods,  or  plates,  10  per 
centum  ad  valorem;  sheets  or  strips,  20  per  centum  ad  valorem. 

185.  Nickel,  nickel  oxide,  alloy  of  any  kind  in  which  nickel  is  a  com- 
1909    ponent  material  of  chief  value,  in  pigs,  ingots,  bars,  rods,  or  plates,  6 
cents  per  pound ;  sheets  or  strips,  35  per  centum  ad  valorem. 

185.  Nickel,  nickel  oxide,  alloy  of  any  kind  in  which  nickel  is  a  com- 
1897    ponent  material  of  chief  value,  in  pigs,  ingots,  bars,  or  sheets,  6  cents 
per  pound. 

167i.  Nickel,  nickel  oxide,  alloy  of  any  kind  in  which  nickel  is  the  com- 
ponent material  of  chief- value,  6  cents  per  pound 

203.  Nickel,  nickel  oxide,  alloy  of  any  kind  in  which  nickel  is  the  com- 
ponent material  of  chief  value,  10  cents  per  pound. 


1894 
1890 


1883         ^^'^'  ^i^'^^^'  nickel  oxide,  alloy  of  any  kind  in  which  nickel  is  the  ele- 
ment of  chief  value,  15  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Nickel  Sulphate  w-as  held  not  to  be  an  alloy  of  nickel,  nor  nickel,  or  nickel 
oxide  under  paragraph  155,  but  properly  dutiable  as  classified  under  paragraph 
5  as  a  chemical  compound  or  salt.— Ab.  36829  (T.  D.  34889). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Nickel  Alloy  in  Narrow  Sheets. — Nickel  or  nickel  alloy  in  which  nickel  is 
the  comi)oneut  material  of  chief  value,  in  pieces  about  7  feet  in  length,  cut  from 
wide  sheets,  is  dutiable  at  6  cents  per  pound  under  the  provisions  of  paragraph 
185  as  sheet  nickel.  G.  A.  5373  (T.  D.  24561)  distinguished.— T.  D.  26375 
(G.  A.  6046). 

Nickel  Anode  Plates. — Anodes,  consisting  of  plates  of  nickel,  whether  with 
holes  drilled  through  or  without,  are  dutiable  under  paragraph  193  as  manu- 
factures of  nickel  not  specially  provided  for.  Boker  v.  U.  S.  (T.  D.  28545) 
followed.— T.  D.  28624  (G.  A.  6693). 

Anodes,  consisting  of  plates  of  pure  nickel  about  12  inches  long,  6.5  inches 
wide,  and  seven-sixteenths  of  an  inch  thick,  which  have  been  cut  from  nickel 
sheets  and  have  had  holes  drilled  in  them  to  enable  them  to  be  suspended  in  a 
bath  in  electroplating,  are  dutiable  under  paragraph  193  as  manufactures  of 
nickel,  not  especially  provided  for,  rather  than  under  paragraph  185  as  "  nickel 
in  sheets."— Boker  v.  U.  S.  (C.  C.  A.),  T.  D.  2S545;  T.  D.  27828  (C.  C.)  and 
(G.  A.  6335)  T.  D.  27277  affirmed. 

Nickel  Bars. — The  merchandise  consists  of  certain  fjo-called  hot-rolled  wire 
rods  or  bars,  composed  of  an  alloy  of  nickel  and  copper. 


SCHEDULE   C — METALS  AND  MANUFACTURES   OF.  283 

The  only  question  here  is  whether  the  imported  article  is  in  the  form  of  bars. 
The  imported  article  is  produced  by  hot  rolling  and  is  used  solely  as  raw  material 
for  making  wire  by  drawing  through  dies.  Dealers  in  this  particular  class  of 
merchandise  designate  it  as  wire  rods  or  bars,  and  we  are  of  opinion  that  is  is 
one  of  the  forms  of  nickel  alloy  provided  for  in  paragraph  185. — Ab.  14017  (T.  D. 
27801). 

Nickel-Plated  Zinc  Sheets  are  not  dutiable  as  nickel  in  sheets,  under  the 
provisions  of  paragraph  192,  but  are  dutiable  at  45  per  cent  ad  valorem  under 
paragraph  193  as  manufactures  of  metal.  Eckstein  v,  U.  S.  (T.  D.  27229) 
cited  and  followed.— T.  D.  27303  (G.  A.  6347). 

Zinc  sheets,  nickel  plated,  are  not  "  zinc  in  sheets  "  within  the  meaning  of 
paragraph  192,  but  are  dutiable  under  the  provision  in  paragraph  193  for  "  arti- 
cles or  wares  not  specially  provided  for,  composed  wholly  or  in  part  of  nickel, 
zinc,  or  other  metal,  and  whether  partly  or  wholly  manufactured." — Eckstein  v. 
U.  S.  (C.  C.  A.),  T.  D.  27229;  T.  D.  26120  (C.  C.)  and  Abs.  1663  (T.  D.  25337) 
and  1907  (T.  D.  25385)  affirmed. 

Resistance  Strips,  composed  of  nickel  alloy,  nickel  being  the  component 
material  of  chief  value,  in  rolls  200  feet  long  and  2  inches  wide,  are  dutiable  at 
the  rate  of  45  per  cent  ad  valorem  under  paragraph  193,  and  not  dutiable  under 
the  provision  of  paragraph  185  as  "  nickel  alloy  in  pigs,  ingots,  bars,  or 
sheets."  Boker  v.  U.  S.  (97  Fed.  Rep.,  205)  distinguished.— T.  D.  24561  (G.  A. 
5373). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Nickel  Goods. — Nickel  rods  and  sheets  dutiable  at  6  cents  per  pound  under 
paragraph  167i,  as  nickel  or  alloy  of  any  kind  of  which  nickel  is  the  component 
material  of  chief  value.— Dept.  Order  (T.  D.  19776). 


1913 
1909 


156.  Pens,  metallic,  not  specially  provided  for  in  this  section,  8  cents 
per  gross ;  with  nib  and  barrel  in  one  piece,  12  cents  per  gross. 

186.  Pens,  metallic,  except  gold  pens,  12  cents  per  gross ;  with  nib  and 
barrel  in  one  piece,  15  cents  per  gross. 

1897  186.  Pens,  metallic,  except  gold  pens,  12  cents  per  gross. 

1894  168.  Pens,  metallic,  except  gold  pens,  8  cents  per  gross. 

1890  204.  Pens,  metallic,  except  gold  pens,  12  cents  per  gross. 

1883  208.  Pens,  metallic,  12  cents  per  gross;     *     *     *. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Pens  and  Penholders  are  separately  dutiable  under  the  provisions  of  para- 
graphs 186  and  187,  respectively,  and  are  not  dutiable  as  penholders  because 
imported  as  entireties.     G.  A.  2484  followed.— T.  D.  22378  (G.  A.  4731). 

Pen  Point  and  Barrel  in  One  Piece. — Steel  writing  implements  consisting 
of  a  pen  point  and  barrel  in  one  piece  are  dutiable  under  the  provisions  of  para- 
graph 186  as  pens,  metallic.  G.  A.  3390  (T.  D.  16962),  in  so  far  as  it  is  in 
conflict  herewith,  overruled.— T.  D.  26851  (G.  A.  6203). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Artists'  Combination  Steel  Pens  and  Penholders,  the  nib  and  barrel  being 
one  piece  of  metal  with  a  wooden  stick  placed  in  the  barrel,  are  dutiable  as 
manufactures  of  metal  and  not  as  pens,  metallic,  nor  as  penholder  tips,  pen- 
holders, or  parts  thereof.— T.  D.  16962  (G.  A.  3390). 


284  DIGEST   OF  CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Pens  and  Penholders. — Pens  and  penholders  invoiced  together  as  entireties 
are  dutiable  separately,  the  pens  as  such  and  tlie  penholders  under  paragraph 
205.— T.  D.  147G2  (G.  A.  2484). 

157.  Penholder  tips,  penholders,  and  parts  thereof,  gold  pens,  fountain 

pens,   and   stylographic  pens ;   combination   penholders,    comprising  pen- 

1913     holder,  pencil,  rubber  eraser,  automatic  stamp,  or  other  attacliment,  25 

per  centum  ad  valorem  :   Provided,  That  pens  and  penholders  shall  be 

a.ssessed  for  duty  separately. 

187.  Penholder  tips,  penholders,  and  parts  thereof,  5  cents  per  gross 
and  25  per  centum  ad  valorem;  gold  pens,  25  per  centum  ad  valorem; 
1909  f*^""*^'"*'"  pens,  stylographic  pens,  30  per  centum  ad  valorem  ;  combination 
penholders,  comprising  penholder,  pencil,  rubber  eraser,  automatic  stamp, 
or  other  attachment,  40  per  centum  ad  valorem :  Provided,  That  pens  and 
penholders  shall  be  assessed  for  duty  separately. 

-gg_        187.  Penholder   tips,  penholders,   or  parts   thereof,   and  gold  pens,  25 
per  centum  ad  valorem. 

1894        ^^^'  I'snholder  tips,  penholders,  or  parts  thereof,  and  gold  pens,  25 
per  centum  ad  valorem. 

1890        ^^^"  ^'^"holder  tips,  penholders,  or  parts  thereof,  and  gold  pens,  30 
per  centum  ad  valorem. 

1883        ~^^'  *     *     *     penholder    tips    and    penholders,    or    parts    thereof,    30 
per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Combination  Metal  Pocket  Pen,  Pencil,  etc. — Articles  reported  by  the 
appraiser  to  be  combination  pocket  pencils,  classified  at  60  per  cent  ad  valorem 
under  paragraph  356,  are  claimed  dutiable  under  paragraph  157. 

Tlie  merchandise  is  composed  of  brass,  nickel  plated,  in  the  following  forms : 
A  cylindrical  pen  or  pencil  holder,  at  one  end  of  which  is  a  penholder  tip  and 
pen,  also  a  metal  pencil,  both  arranged  to  slide  into  the  barrel  of  the  holder 
when  not  in  use.  On  the  authority  of  G.  A.  7179  (T.  D.  31348)  the  combina- 
tion penholders  were  held  dutiable  at  25  per  cent  under  paragraph  157  and  the 
pens  therein  under  paragraph  156. — Ab.  38950. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Combination  Penholders,  consisting  of  metal  tubes  made  to  hold  a  reversi- 
ble tube  at  either  end,  in  one  of  which  thei*e  is  a  penholder  with  pen  and  in 
the  other  a  lead  pencil,  held  dutiable  as  combination  penliolders  under  para- 
graph 187.  The  proviso  to  that  paragraph  that  pens  and  penliolders  are  to  be 
separately  assessed  held  to  have  no  reference  to  combination  penholders  spe- 
cially provided  for  as  an  entirety.— Ab.  31191  (T.  D.  33145). 

Nickel-plated  brass  combination  penholders,  not  being  articles  designed  to  be 
worn  or  carried  on  or  about  the  person  for  puri)oses  of  adornment,  are  not  duti- 
able under  paragraph  448.  The  combination  penholders  are  specially  enumerated 
in  paragraph  187,  under  which  they  are  dutiable  at  40  per  cent  ad  valorem,  the 
pens  therein  contained  being  dutiable  under  paragraph  ISO. — T.  D.  31348 
(G.  A.  7179). 

Fountain-Pen  Barrel  Not  a  Penholder. — There  is  no  question  of  commer- 
cial designation,  and  "  penholder  "  as  employed  in  the  statute  can  not  reason- 
ably be  held  to  include  the  rul)ber  article  of  the  importation.  The  language  of 
paragraph  187,  tariff  act  of  1909,  clearly  contemplates  that  fountain  pens  for 
tariff  purposes  should  be  distinguished,  as  they  are  in  fact  and  in  common 


SCHEDULE    C METALS    AND    MANUFACTURES    OF.  285 

understanding,  from  the  ordinary  penholder,  and  should  be  subject  to  a  differ- 
ent rate  of  duty.  The  Iniixjrtatlons  were  dutiable  as  manufactures  of  hard 
rubber  under  paragraphs  450,  tariff  act  of  1897,  and  464,  tariff  act  of  1909, 
respectively.— Schrader  &  Ehlers  v.  U.  S.  (Ct.  Gust.  Appls.),  T.  D.  32169; 
(Ab.  25341)  T.  D.  31543  afhrraed. 

Fountain  Pens. — The  legislative  history  of  paragraph  187  shows  that  the 
several  parts  of  fountain  pens  are  to  be  distinguished  on  assessment  from 
fountain  pens  themselves ;  that  a  fountain  pen  is  an  ink-holding  writing  instru- 
ment with  a  pen  and  complete  for  use.  The  goods  here  were  not  fountain 
pens  and  were  properly  assessed  under  paragraph  464. — Schrader  &  Ehlers  v. 
U.  S.  (Ct.  Gust.  Appls.),  T.  D.  33373;  (Ab.  30437)  T.  D.  32926  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Combination  Articles. — Metal  tubes,  with  reversible  part  fitted  to  hold  a 
pen  and  supplied  with  a  rubber  tip,  the  whole  designed  to  be  used  as  a  holder 
for  a  pen  point  and  only  used  for  that  purpose,  are  dutiable  as  "  penholders  "  at 
25  per  cent  ad  valorem  under  paragraph  187. — T.  D.  29441  (G.  A.  6847). 

Combination  Penholders. — Implements  made  to  hold  a  pen  and  lead  pencil 
are  not  penholders.  Such  articles  are  known  commercially  as  combination  pen- 
holders, and  the  several  articles  which  go  to  make  up  the  implements  are  sepa- 
rately dutiable  according  to  the  various  rates  fixed  for  each.  U.  S.  v.  Hensel 
(G.  A.  4731  and  G.  A.  2484)  cited  and  followed.— T.  D.  23214  (G.  A.  4976). 

Glass  Penholders. — Held  that  the  provision  for  "  penholders  "  in  paragraph 
187  covers  all  articles  known  as  such  irrespective  of  the  material  of  which  they 
may  be  compo.sed,  and  that  penholders  of  glass,  whether  plain  or  decorated, 
are  dutiable  imder  said  provision. 

Penholders  of  plain  white  glass,  the  holders  being  hollow  and  containing  col- 
ored liquid  to  give  them  a  fancy  and  novel  effect,  are  not  articles  of  colored  or 
decorated  glassware  under  paragraph  100.  Koscherak  v.  U.  S.  (98  Fed.  Rep. 
596;  39  C.  C.  A.,  166)  followed.— T.  D.  24906  (G.  A.  5536). 

Parts  of  Fountain  Pens. — Fountain  pens  without  the  pen  points  are  not 
"  penholders "  either  commercially  or  according  to  the  common  definition  of 
that  term,  and  are  therefore  not  classible  as  such  under  paragraph  4,50. — Schra- 
der V.  U.  S.  (C.  C),  T.  D.  30805;  Ab.  17702  (T.  D.  28626)  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Combination  Stamp,  Pencil,  and  Penholder  not  dutiable  as  a  penholder. — 
T.  D.  14176  (G.  A.  2175). 

Quill  Penholders. — Goose  quills  fitted  into  brass  penholders,  the  whole  form- 
ing penholders,  are  dutiable  as  such. — T.  D.  13424  (G.  A.  1761). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Quill  Pens  are  dutiable  as  nonenuraerated  manufactured  articles  and  are  not 
free  under  paragraph  768  as  quills  prepared  or  unprepared. — T.  D.  10394 
(G.  A.  85). 

158.  Fins  with   solid  heads,  without  ornamentation,   including  hair, 

safety,    hat,    bonnet,    and   shawl   pins ;    any   of   the   foregoing  composed 

1913     wholly  of  brass,  copper,  iron,  steel,  or  other  base  metal,  not  plated  with 

goUt  or  silver,  and  not  commonly  known  as  jewelry,  20  per  centum  ad 

valorem. 


286  DIGEST  OF  CUSTOMS  DECISIONS. 

188.  Pins    with    solid    heads,    without    ornaniontation,    including   hair, 

safety,    hat,   bonnet,    and    shawl    pins;    any   of   the   foregoing   composed 

1909     wliully  of  brass,  copiK'r,  iron,  steel,  or  other  base  metal,  not  plated  with 

gold  or  silver,  and  not  commonly  known  as  jewelry,  35  per  centum  ad 

valorem. 

188.  Pins   with    solid    heads,    without    ornamentation,    including    hair, 
1897     ^^f^'^y-    h'^t,   bonnet,   and    shawl    pins;    any    of   the   foregoing   composed 
wholly  of  brass,  copper,  iron,  steel,  or  other  base  metal,  not  plated,  and 
not  commonly  known  as  jewelry,  35  per  centum  ad  valorem. 

170.  Pins,  metallic,  including  pins  with  solid  or  glass  heads,  hairpins, 
1894     safety   pins,   and   hat,    bonnet,   shawl,    and    belt   pins,    not   commercially 
known  as  jewelry,  25  per  centum  ad  valorem. 

1890        ~^'  ^^^^'  fnetallic,  .solid  head  or  other,  including  hairpins,  safety  pins, 
and  hat,  bonnet,  shawl,  and  belt  pins,  30  per  centum  ad  valorem. 

1883        209.  Pins,  solid-head  or  other,  30  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Lacquered  Hairpins. — Base-Metal  Safety  Pins  and  Hairpins  Coated  with 
Lacquek. — The  fact  that  pins  answering  to  the  description  of  paragraph  158  are 
coated  with  lacquer  does  not  take  them  without  the  operation  of  the  words 
"  Composed  wholly  of  "  certain  named  metals  in  that  paragraph  and  make  theni 
dutiable  as  manufactures  of  wire  under  paragraph  114. — Hague  &  Co.  (Inc.)  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36391;  (G.  A.  7817)  T.  D.  35912  affirmed. 

Safety  Pins  and  Hairpins  of  Iron  or  Steel  Wire. — Safety  pins  composed  of 
nickel-plated  steel  wire  and  hairpins  of  lacquered  iron  wire  are  both  provided 
for  eo  nomine  in  paragraph  158  and  dutiable  thereunder,  as  here  classified  by 
the  collector,  rather  than  under  the  general  provision  for  articles  made  of  wire 
in  paragrapli  114,  as  claimed  by  the  protestants. — T.  D.  35912  (G.  A.  7817). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Hairpin  Cabinets — Entireties. — This  protest  involves  the  assessment  of 
duty  under  the  provisions  of  paragraph  193  on  certain  hairpin  cabinets.  We 
hold  that  the  cases  and  the  contents  thereof  are  dutiable  at  the  rates  provided 
for  the  respective  articles :  The  hairpins  under  paragraph  188 ;  the  plain  pins 
under  paragraph  188 ;  the  glass-headed  pins  under  paragraph  112  or  193 ;  and 
the  boxes  under  paragraph  405.— Ab.  25702  (T.  D.  31624). 

Pins  With  Glass  Heads. — Iron  or  steel  pins  with  solid  glass  heads  and  pins 
with  metal  shafts  and  gold-plated  lieads,  classified  as  manufactures  of  glass 
under  paragraph  112,  or  manufactures  of  metal  (par.  193),  were  claimed  to  be 
dutiable  under  paragraph  188  relating  to  pins.  Protests  overruled. — Ab.  25043 
(T.  D.  31380). 

We  find  that  the  pins  in  question  are  not  composed  wholly  of  metal.  The 
protests  are  overruled  accordingly. — T.  D.  19129  (G.  A.  4102). 

Plated  Pins. — No  commercial  designation  is  shown,  and  according  to  the 
very  terms  of  the  paragraph  all  the  hairpins  or  safety  pins  of  the  importation 
overlaid  or  coated  with  precious  or  base  metals  were  "  plated  "  within  those 
terms. — Bloomingdale  Bros.  v.  U.  S. ;  Hague  &  Co.  v.  U.  S. ;  Pratt  <&  Farmer  Co. 
V.  U.  S. ;  Steinhardt  &  Bro.  v.  U.  S.  (Ct  Cust.  Appls.),  T.  D.  32530;  (G.  A.  Ab. 
21009)  T.  D.  29690  affirmed 


SCHEDULE   C METALS   AND   MANUFACTURES   OF.  287 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Pins  With  Metal  Shanks,  whether  described  as  hat,  bonnet,  shawl,  or  laco 
pins,  are  dutiable  as  pins,  metallic— T.  D.  1G521  (G.  A.  3239). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Fancy  Pins. — Mourning  pins,  hatpins,  bonnet  pins,  shawl  pins,  being  articles 
as  pins,  metallic,  and  not  as  manufactures  of  glass. — Worthington  v.  U.  S.,  90 
Fed.  Rep.,  797. 

Pins  With  Glass  Heads. — Hat  and  lace  pins,  with  glass  heads,  dutiable  as 
metallic  pins  under  act  of  1890.— Dept.  Order  (T.  D.  16183). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Fancy  Pins. — Mourning  pins,  hat  pins,  bonnet  pins,  shawl  pins,  being  articles 
composed  of  a  steel  or  hardened  iron  shank,  varying  in  length  according  to  the 
specific  designation  of  the  article  from  1  inch  to  5  inches,  pointed  at  one  end 
and  having  a  round  or  cut  head  of  glass  or  jet,  either  polished  or  dull,  and 
•'  safety  pins "  being  an  article  composed  of  brass,  having  a  shank  about  1^ 
inches  in  length,  the  point  being  protected  by  a  shield  or  guard  of  the  same 
material,  are  dutiable  as  pins  and  not  as  manufactui'es  of  metal. — DieckerhofE 
V.  Robertson,  44  Fed.  Rep.,  160. 

Hairpins. — Ordinary  headless  hairpins  made  of  steel  wire  and  iron  wire  are 
dutiable  as  manufactures  of  metal  and  not  as  pins. — Robertson  v.  Rosenthal, 
132  U.  S.,  460. 

159.  Quicksilver,  10  per  centum  ad  valorem.     The  flasks,  bottles,  or 
1913    other  vessels  in  which  quicksilver  is  imported  shall  be  subject  to  the  same 
rate  of  duty  as  they  would  be  subjected  to  if  imported  empty. 

189.  Quicksilver,  7  cents  per  pound.     The  flasks,  bottles,  or  other  ves- 
1909     sels  in  which  quicksilver  is  imported  shall  be  subject  to  the  same  rate 
of  duty  as  they  would  be  subjected  to  if  imported  empty. 

189.  Quicksilver,  7  cents  per  pound.     The  flasks,  bottles,  or  other  ves- 
1897    sels  in  which  quicksilver  is  imported  .shall  be  subject  to  the  same  rate  of 
duty  as  they  would  be  subjected  to  if  imported  empty. 

1894         170A.  Quicksilver,  7  cents  per  pound. 

207.  Quicksilver,  10  cents  per  pound.    The  flasks,  bottles,  or  other  ves- 
1890    sels  in  which  quicksilver  is  imported  shall  be  subject  to  the  same  rate  of 
duty  as  they  would  be  subjected  to  if  imported  empty. 

1883        211.  Quicksilver,  10  per  centum  ad  ralorem. 

1913        160.  Type  metal  and  types,  15  per  centum  ad  valorem. 

191.  Type  metal,  li  cents  per  pound  on  the  lead  contained  therein ; 
new  types,  25  per  centum  ad  valorem. 


1909 


190.  Type  metal,  IJ  cents  per  pound  for  the  lead  contained  therein; 
new  types,  25  per  centum  ad  valorem. 

171.  Type  metal,  three-fourths  of  1  cent  per  pound  for  the  lead  con- 
^*^      tained  therein,  and  new  types,  15  per  centum  ad  valorem. 

208.  Type  metal,  1^  cents  per  pound  for  the  lead  contained  therein; 
1890     j^p^^,  types,  25  per  centum  ad  valorem. 

f      199.  *     *     *     new  types,  25  per  centum  ad  valorem. 
1883^     213.  Type  metal,  20  per  centum  ad  valorem. 


288  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Old  Electrotypes  and  Stereotypes — Junk — Waste. — Held  as  to  shipments 
of  old  electrotypes  and  stereotype  plates  that  such  merchandise  is  subject  to 
classification  as  "  type  metal,"  paragraph  191,  or  as  metal  articles,  paragraph 
199,  rather  than  as  "junk,  old,"  paragraph  GOO;  as  "waste,  not  specially  pro- 
vided for,"  paragraph  479;  as  '(  types,  old,'  paragraph  702;  or  as  "stereotype 
plates"  or  "electrotype  plates,"  paragraph  1G6.— T.  D.  32395  (G.  A.  7347). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Broken  Stereotype  Plates. — In  regard  to  certain  broken  stereotype  plates, 
which  are  made  from  the  dross  of  type  metal,  refined  and  melted  with  15  to  20 
per  cent  of  old  types,  the  resulting  alloy  containing  approximately  85  per  cent 
of  lead,  12  per  cent  of  antimony,  and  3  per  cent  of  tin  and  copper,  and  whicli 
were  imported  to  be  used  in  making  stereotype  plates.  Held  that  this  material 
does  not  constitute  "  types,  old,"  as  enumerated  in  paragraph  690,  free  list,  but 
is  within  the  provision  for  a  duty  on  "  type  metal,"  under  paragraph  190. — 
Sapery  v.  U.  S.  (C.  C.  A.),  T.  D.  25992. 

Type  Metal — Percentage  of  Antimony. — An  alloy  in  chief  part  of  lead, 
which  contains  9  per  cent  of  antimony.  Held  to  be  the  type  metal  of  commerce 
for  which  provision  is  made  in  paragraph  190. — Sapery  v.  U.  S.  (135  Fed.  Rep., 
332;  T.  D.  25992),  above. 

Held  as  to  a  shipment  of  988  bars  of  antimonial  lead,  that  an  analysis  of 
10  bars  by  a  reputable  chemist  is  sufficient  to  rebut  the  presumption  of  correct- 
ness of  classification  based  on  an  official  analysis  of  but  1  bar. — T.  D.  28511 
(G.  A.  6680). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Quotations — Hollow  Quads. — Square  hollow  blocks  of  type  metal,  nickel 
on  one  side,  known  as  quotations  or  hollow  quads,  held  dutiable  as  new  type. — 
T.  D.  13228  (G.  A.  1649). 

161.  Watch  movements,  whether  imported  in  cases  or  not,  watch- 
cases  and  i)arts  of  watches,  chronometers,  box  or  ship,  and  parts  thereof, 
lever  clock  movements  having  jewels  in  the  escapement,  and  clocks  con- 
taining such  movements,  all  other  clocks  and  parts  thereof,  not  otherwise 
provided  for  in  this  section,  whether  separately  packed  or  otherwise,  not 
composed  wholly  or  in  chief  value  of  china,  porcelain,  parian,  bisque,  or 
earthenware,  30  per  centum  ad  valorem ;  all  jewels  for  use  in  the  manu- 
facture of  watches,  clocks,  or  meters.  10  per  centum  ad  valorem ;  time  de- 
tectors, 15  per  centum  ad  valorem;  enameled  dials  and  dial  plates  for 
watches  or  other  instruments,  30  per  centum  ad  valorem  :  Provided,  That 
all  watch  and  clock  dials,  whether  attached  to  movements  or  not,  shall 
have  indelibly  painted  or  i)riiite(l  thereon  the  name  of  the  country  of  origin, 
and  that  all  watch  movements,  and  plates,  lever  clock  movements  with 
jewels  in  the  escapement,  whether  imported  assembled  or  knocked  down 
for  reassembling,  and  cases  of  foreign  manufacture,  shall  have  the  name 
of  the  manufacturer  and  country  of  manufacture  cut,  engraved,  or  die- 
sunk  conspicuously  and  indelibly  on  the  plate  of  the  movement  and  the 
inside  of  the  case,  respectively,  and  the  movements  and  plates  shall  also 
have  marked  thereon  by  one  of  the  methods  indicated  the  number  of 
jewels  and  adjustments,  said  inimhers  to  he  expressed  either  in  words  or 
in  Arabic  numerals;  and  if  the  movement  is  not  adjusted,  the  word  "un- 
adjusted" shall  be  marked  tlu-reon  by  one  of  the  methods  indicated;  and 
none  of  the  aforesaid  articles  shall  be  delivered  to  the  importer  unless 
marked  in  exact  conformity  to  this  direction. 


1913 


SCHEDULE   C METALS   AND   MANUFACTUKES   OF.  289 

192.  Watch  movements,  including  time-detectors,  whettier  imported 
In  cases  or  not,  if  liaving  not  more  than  seven  jewels,  70  cents  each ;  if 
having  more  than  seven  jewels  and  not  more  than  eleven  jewels,  $1.35 
each ;  if  having  more  than  eleven  jewels  and  not  more  than  fifteen  jewels, 
$1.85  each;  if  having  more  than  fifteen  and  not  more  than  seventeen 
jewels,  $1.25  each  and  25  per  centum  ad  valorem ;  if  having  more  than 
seventeen  jewels,  $3  each  and  25  per  centum  ad  valorem ;  watchcases 
and  parts  of  watches,  chronometer.s,  box  or  ship,  and  parts  thereof,  40 
per  centum  ad  valorem ;  lever  clock  movements  having  jewels  in  the 
escapement,  and  clocks  containing  such  movement,  $1  each  and  40  per 
centum  ad  valorem ;  all  other  clocks  and  parts  thereof,  not  otherwise 
provided  for  in  this  section,  whether  .separately  packed  or  otherwise,  not 
composed  wholly  or  in  chief  value  of  china,  porcelain,  parian,  bisque,  or 
earthenware,  40  per  cen(tum  ad  valorem;  all  jewels  for  use  in  the  manu- 
facture  of  watches  or  clocks,  10  per  centum  ad  valorem ;  enameled  dials 
for  watches  or  other  instruments,  3  cents  per  dial  and  40  per  centum  ad 
valorem :  Provided,  That  all  watch  and  clock  dials,  whether  attached  to 
movements  or  not,  shall  have  indelibly  painted  or  printed  thereon  the 
country  of  origin,  and  that  all  watch  movements,  lever  clock  movements 
with  jewels  in  the  escapement,  and  cases  of  foreign  manufacture  shall 
have  the  name  of  the  manufacturer  and  country  of  manufacture  cut, 
engraved,  or  die-sunk  conspicuously  and  indelibly  on  the  plate  of  the 
movement  and  the  inside  of  the  case,  respectively,  and  the  movements 
shall  also  have  marked  thereon  by  one  of  the  methods  indicated  the  num- 
ber of  jewels  and  adjustments,  said  number  to  be  expressed  both  in  words 
and  in  Arabic  numerals ;  and  none  of  the  aforesaid  articles  shall  be  de- 
livered to  the  importer  unless  marked  in  exact  conformity  to  this  di- 
rection. 

191.  Watch  movements,  whether  imported  in  cases  or  not,  if  having  not 
more  than  seven  jew^els,  35  cents  each ;  if  having  more  than  seven  jewels 
and  not  more  than  eleven  jewels,  50  cents  each ;  if  having  more  than 
eleven  jewels  and  not  more  than  fifteen  jewels,  75  cents  each ;  if  having 
more  than  fifteen  jewels  and  not  more  than  seventeen  jewels,  .$1.25  each ; 
if  having  more  than  seventeen  jewels,  $3  each,  and  in  addition  thereto,  on 
1897  all  the  foregoing,  25  per  centum  ad  valorem ;  watchcases  and  parts  of 
watches,  including  watch  dials,  chronometers,  box  or  ship,  and  parts 
thereof,  clocks  and  parts  thereof,  not  otherwise  provided  for  in  this  Act, 
whether  separately  packed  or  otherwise,  not  composed  wholly  or  in  part 
of  china,  porcelain,  parian,  bisque,  or  earthenware,  40  per  centum  ad 
valorem ;  all  jewels  for  use  in  the  manufacture  of  watches  or  clocks,  10 
per  centum  ad  valorem. 

172.  Chronometers,  box  or  ship's,  and  parts  thereof,  10  per  centum  ad 
valorem. 

173.  Watches  and  clocks,  or  parts  thereof,  vphether  separately  packed 
or  otherwise,  25  per  centum  ad  valorem. 

467.  *  *  *  jewels  to  be  used  in  the  manufacture  of  watches  or 
clocks.     (Free.) 

210.  Chronometers,  box  or  ship's,  and  parts  thereof,  10  per  centum  ad 
valorem. 

211.  Watches,  parts  of  watches,  watchcases,  watch  movements,  and 
watch  glasses,  whether  separately  packed  or  otherwise,  25  per  centum  ad 
valorem. 

557.  *     *     *    jewels  to  be  used  in  the  manufacture  of  watches.     (Free.) 

413.  Chronometers,  box  or  ship's,  and  parts  thereof,  10  per  centum  ad 
valorem. 

414.  Clocks,  and  parts  of  clocks,  30  per  centum  ad  valorem. 
494.  Watches,   watchcases,   watch  movements,   parts   of  watches,   and 

watch  materials,  not  specially  enumerated  or  provided  for  in  this  Act, 
25  per  centum  ad  valorem. 

60690°— 18— VOL  1 19 


1894  < 


1890  { 


1883  < 


290  DIGEST  OF  CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Timers,  being  scientific  iiiecliauisms  constructed  and  designed  for  the  sole 
Iiurpose  of  timing  rates  of  speed,  such  as  the  velocity  of  a  projectile  fired  from 
v  gun,  the  speed  of  a  horse  or  runner  at  a  race  course,  the  revolution  of  wheels 
connected  with  machinery,  etc.,  are  properly  classified  under  paragraph  167  as 
manufactures  of  metal  not  specially  provided  for,  as  claimed  by  the  importers, 
rather  than  dutiable  under  the  provision  for  "  like  articles  "  in  paragraph  3-56, 
{.s  contended  by  the  (Government.  The  application  of  the  rule  of  ejusdem 
generis  to  the  interpretation  of  the  phrase  "like  articles"  is  expressly  limited 
by  the  language  of  paragraph  356  to  articles  worn  or  carried  on  the  person 
"  when  in  their  customary  use,"  and  which  resemble  all  the  enumerated  articles 
in  this  particular,  to  wit,  "  they  are  all  carried  upon  the  person  of  the  user, 
not  for  warmth  or  protection  like  clothing,  but  rather  as  incidental  articles  of 
mere  personal  comfort,  convenience,  or  adornment."  Note  decision  of  the  court 
in  Gallagher  &  Ascher  v.  U.  S.  (6  Ct.  Cust.  Appls.,  — ;  T.  D.  35343).— T.  D. 
35971  (G.  A.  7827). 

Timers,  composed  of  metal  and  specially  constructed  and  designed  for  the  sole 
purpose  of  timing  rates  of  speed,  such  as  the  velocity  of  a  projectile  fired  from  a 
gun,  the  speed  of  a  horse,  or  a  runner  at  a  race  course,  and  of  like  events,  are 
properly  dutiable  as  manufactures  of  metal  under  paragraph  167,  as  claimed, 
rather  than  as  "  watch  movements,  whether  imported  in  cases  or  not,"  under 
paragraph  161  of  said  act,  as  assessed.— T.  D.  35460  (G.  A.  7730). 

DECISIONS  UNDER  THE  ACT  OP  1909. 

So-called  Ball  Clocks. — The  merchandise  was  returned  as  watch  movements 
in  cases  under  the  appropriate  provisions  of  paragraph  192,  and  is  claimed 
dutiable  under  the  said  paragraph  as  "  all  other  clocks  and  parts  thereof  not 
otherwise  provided  for." 

It  is  admitted  that  the  time  movement  in  the  article  is  a  watch  movement, 
and  it  would  appear  that  these  articles  are  in  all  respects  similar  to  the  so- 
called  ball  clocks  passed  on  by  the  board  in  G.  A.  5160  (T.  D.  23792).  The 
protest  is  overruled.— Ab.  28310  (T.  D.  32455). 

Bronze  Figures. — The  articles  here  in  question  are  metal  ornaments  so 
designed  that  a  clock  may  be  suspended  from  a  hook  attached  to  such  articles. 
Duty  was  assessed  under  the  provisions  of  paragraph  199  as  manufactures  of 
metal.  It  is  claimed  that  said  articles  are  dutiable  under  paragraph  192  as 
parts  of  clocks.    Protest  overruled.— Ab.  27905  (T.  D.  32314), 

Clocks  With  China  Cases. — The  importation  consisted  of  clocks  with  deco- 
rated china  cases.  The  cases  were  held  dutiable  under  paragraph  93  (clock 
cases),  and  the  movements  under  paragraph  192  (parts  of  clocks).  Note  G.  A. 
4279  (T.  D.  20103).— Ab.  24232  (T.  D.  31070). 

Dial  Plates. — The  merchandise  consisted  of  dail  plates  IJ  inches  in  diameter 
made  of  copper  and  enamel.  The  goods  were  assessed  under  the  provisions  in 
paragraph  192  for  "  enameled  dials  for  watches  or  other  instruments,"  the 
importers  contending  that  the  articles  are  not  "  dials "  and  were  properly 
dutiable  under  paragraph  199  as  manufactures  of  metals.  We  believe  that  any 
plate,  marked,  lettered,  or  numbered,  circular  in  form,  would  answer  to  what 
is  ordinarily  considered  a  "  dial."  But  a  round  plate,  disk,  or  face,  perfectly 
plain,  whether  it  is  or  is  not  enameled,  does  not,  in  our  opinion,  answer  to  the 
term  "dial."— Ab.  24103  (T.  D.  31019). 

Enameled  Dials. — The  articles  here  in  question  are  dials  for  oven  thermos. 
They  are  enameled  or  glazed  white,  and  the  face  of  said  dials  is  graduated  with 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  291 

markings  and  nunihers.  Duty  was  assessed  under  the  provision  in  paragrapli 
192,  for  "  enameled  dials  for  watclies  or  other  instruments,"  and  it  is  claimed 
that  the  dials  are  dutiable  under  paragraph  158  or  under  paragraph  199. 

It  is  not  disputed  that  the  articles  are  dials,  and  the  claim  for  a  lower  rate  is 
predicated  on  the  argument  advanced  that  the  coating  on  the  face  of  the  dials 
is  of  porcelain.  We  are  satisfied  that  there  was  no  error  in  the  assessments 
complained  of.— Ab.  25767  (T.  D.  31654). 

Dial  plates  made  of  copper  and  enamel  dutiable  under  paragraph  192. — 
Dept.  Order  (T.  D.  313S9). 

Escapements  for  clocks,  jeweled  and  constructed  upon  the  lever  principle, 
classified  under  paragraph  192  as  "  lever  clock  movements  having  jewels  in  the 
escapement,"  were  held  dutiable  as  parts  of  clocks  under  the  same  paragraph, 
as  claimed  by  the  importers.— Ab.  26234  (T.  D.  31804). 

Clock  Cases  in  chief  value  of  marble,  classified  as  manufactures  of  marble 
under  paragraph  112,  were  held  dutiable  as  parts  of  clocks  (par.  192),  as 
claimed  by  the  importer.— Ab.  25364  (T.  D.  31524). 

Reconstructed  Rubies. — The  merchandise  here  is  watch  jewels  made  of 
reconstructed  rubies.  They  can  not,  it  would  seem,  be  devoted  to  any  other  use 
or  purpose  except  as  jewels  for  watches.  They  are  the  more  specifically  pro- 
vided for  by  paragraph  192. — U.  S.  v.  Elgin  National  Watch  Co.  (Ct.  Cust. 
Appls.),  T.  D.  34532;  (Ab.  35123)  T.  D.  34307  affirmed. 

Ship  Lever  Clocks  were  found  to  have  no  jewels  in  the  escapement  and  were 
held  dutiable  under  the  provision  in  paragraph  192,  for  "  all  ether  clocks  and 
parts  thereof,"  as  claimed  by  the  importers.— Ab.  24258  (T.  D.  31070). 

Unassembled  Watch  Movements. — A  machine  or  mechanism  which  is  for 
all  practical  purposes  a  unit,  though  made  of  separable  parts,  which  parts  arc 
shipped  in  separated  condition,  must  be  treated  for  duty  purposes  as  an  entirety. 

The  parts  necessary  to  form,  when  assembled,  a  number  of  complete  watch 
movements,  imported  on  the  same  vessel  and  covered  by  the  same  invoice, 
though  packed  separately,  are  for  duty  purposes  entireties  and  classifiable  as 
"  watch  movements,"  under  paragraph  192,  rather  than  as  "  parts  of  watches," 
under  the  same  paragraph.— T.  D.  32194  (G.  A.  7318). 

Watchmen's  Time  Detectors. — The  goods  are  time  detectors  having  a  clock 
mechanism  or  time  indicator.  The  collector  assessed  duty  on  the  movements 
and  the  cases  separately  under  paragraph  192.  With  these  importations,  in  the 
one  case  270  keys  and  in  the  other  192  keys  were  assessed  under  paragraph  199. 
The  claim  in  the  protests  is  that  the  duty  should  only  have  been  levied  on  the 
movements  at  the  specific  rate,  and  that  no  duty  should  have  been  collected  on 
the  cases  and  other  parts  of  the  time  detectors. 

We  liold  the  assessments  in  question  to  have  been  properly  made  and  overrule 
the  protests— Ab.  25920  (T.  D.  31720). 

Watchmen's  Time  Detectors  With  Keys. — Under  the  act  of  1897  it  was 
held  that  "  watch  movements "  included  "  time-detector  movements,"  and 
the  insertion  in  paragraph  192,  tariff  act  of  1909,  after  "  watch  movements,"  the 
words  "  including  time-detectors,"  plainly  adopts  that  construction.  Accord- 
ingly the  merchandise  was  not  dutiable  as  entireties,  but  as  assessed  under 
paragraphs  192  and  199  of  the  later  act. — Chicago  Watchman's  Clock  Works  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33376;  (Ab.  30882)  T.  D.  33055  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Rail  Clocks. — A  timepiece  consisting  of  a  watch  movement  in  a  case,  set  into 
a  metal  stand  fitted  with  two  hemispheres  of  glass,  with  an  alarm  as  part  of 
the  time  mechanism,  is  not  dutiable  as  a  clock  and  parts  thereof,  but  the  move- 


292  DIGEST  OF  CUSTOMS  DECISIONS. 

nient,  case,  and  stand  are  separately  dutiable  under  the  respective  paragrapha 
of  the  act  of  1897,  providinj?  for  watcli  movements,  watch  cases,  and  manufac- 
tures of  metal.— T.  D.  23792  (G.  A.  5160). 

Clock  Cases  of  lironze  and  China,  Metal  Chief  Value. — Clock  cases  com- 
posed of  bronze,  in  each  of  wliich  a  small  painted  china  sliield  is  set,  tlie  metal 
being  ciiief  value,  are  dutiable  at  45  per  cent  ad  valorem  under  paragraph  193 
and  not  under  paragraph  95.  Eimer  v.  U.  S.  (126  Fed.  Rep.,  439)  and  G.  A.  5420 
(T.  D.  24674)  cited.— T.  D.  26990  (G.  A.  6258). 

Clock  Jewels  and  Compass  Jewels. — Cylindrical-shaped  articles  about  a 
quarter  of  an  inch  long  and  under  a  sixteentli  of  an  incli  in  diameter,  composed 
of  agate  of  a  dull-red  color,  cut  square  at  the  ends  and  polished  throughout, 
and  which  are  expressly  designed  for  use  as  bearing  jewels  in  what  are  known 
as  "  French  clocks,"  are  dutiable  at  10  per  cent  ad  valorem  under  the  provision 
in  paragrai)h  191  for  jewels  for  use  in  the  manufacture  of  clocks. 

Compass  jewels,  somewhat  less  than  a  sixteenth  of  an  inch  in  length  and 
diameter,  comi)osed,  resiu'ctively,  of  white  and  yellow  agate,  cut  concave  or  cup 
shaped  at  the  ends  and  having  a  small  hole  partly  drilletl  througli  at  one  end, 
and  which  are  expressly  designed  for  use  as  bearings  for  the  lower  staff  of 
compasses,  are  dutiable  at  50  per  cent  ad  valorem  imder  the  provision  for 
manufactures  of  agate  in  paragraph  115,  and  not  at  10  per  cent  ad  valorem  as 
watch  or  clock  jewels,  nor  as  precious  stones  cut  but  not  set,  under  paragraphs 
191  and  435.— T.  D.  22840  (G.  A.  4873). 

JIarble  or  Onyx  Clock  Cases,  containing  clock  movements,  are  dutiable 
under  paragraph  115  at  50  per  cent  ad  valorem,  and  the  metal  movements  or 
works  of  the  clock  are  dutiable  in  like  manner  at  40  per  cent  ad  valorem  under 
said  paragraph  191. 

The  above  rule  of  classification  is  to  be  followed  whether  such  clocks  are 
invoiced  as  entireties  or  are  invoiced  so  as  to  show  the  value  of  the  cases  and 
movements  separately.  U.  S.  v.  Crowley  (55  Fed.  Rep.,  109)  and  In  re  Crowley 
(50  Fed.  Rep.,  465)  followed.— T.  D.  20103  (G.  A.  4279). 

Musical  Clocks. — Alarm  clocks  fitted  with  a  musical  attachment  in  lieu  of  ft 
gong  or  bell  are  not  musical  instruments,  but  are  dutiable  as  clocks  at  40  per 
cent  ad  valorem  under  paragraph  191.— T.  D.  25310  (G.  A.  5685). 

Time  Detectors. — So-called  watchmen's  time  detectors  held  to  bo  dutiable 
under  the  provisions  of  paragraph  191  as  watch  movements  in  cases.  Hcnsel  v. 
U.  S.  (T.  D.  25791)  cited  and  followed;  G.  A.  5038  (T.  D.  23401)  reversed.— 
T.  D.  26005  (G.  A.  5906). 

So-called  time  detectors,  intended  for  the  use  of  watchmen  in  recording  their 
rounds,  which  consist  of  watch  movements  inclosed  in  cases,  having  only  an 
hour  hand  and  equipped  with  a  registering  apparatus,  are  dutiable  under  ♦he 
provision  in  paragraph  191  for  "  watch  movements  whether  imported  in  cases 
or  not."— Hensel  v.  U.  S.  (C.  C),  T.  D.  25791. 

Watch  Bracelet. — Watches  set  in  or  mounted  upon  metal  bracelets  are  not 
dutiable  with  the  latter  at  the  rate  of  60  per  cent  ad  valorem  under  paragraph 
434.  Watch  movements  imported  with  or  without  cases  or  mounts  are  dutiable 
at  the  ad  valorem  and  appropriate  specific  rates  provided  in  paragraph  191. 
Metal  bracelets  being  commonly  known  as  jewelry,  the  fact  that  watches  ma/  be 
attached  thereto  in  any  manner,  permanently  or  temporarily,  does  not  operate 
to  remove  such  bracelets  from  classification  as  jewelry  and  assessment  of  duty 
at  the  rate  of  60  per  cent  ad  valorem  under  paragraph  434. — T.  D.  26285  (G.  A. 
6015). 

Watches  and  Incomplete  Watch  Movements. — When  watches  are  imported 
under  the  act  of  1897,  the  watch  cases  and  the  movements  are  dutiable  sepa- 


SCHEDULE   C METALS   AND   MANUFACTURES   OF.  293 

rately — the  former  at  the  rate  provided  for  "  watch  cases  "  in  paragraph  191 
of  said  act,  the  latter  at  the  rates  provided  for  "  watch  movements  "  in  the  same 
paragraph. 

Watch  movements  which  are  incomplete  in  that  they  lack  various  parts,  such 
as  the  dial  and  the  hour,  minute,  and  second  hands,  are,  nevertheless,  "watch 
movements  "  within  the  meaning  of  that  expression  as  used  in  paragraph  191, 
and  are  dutiable  as  such,  and  not  as  "  parts  of  watches "  under  the  same 
paragraph.  Racine  v.  U.  S.  (107  Fed.  Rep.,  Ill,  affirming  99  id.,  557),  and 
Hipp  17.  U.  S.  and  Schwob  v.  U.  S.  (suits  2839  and  2840,  and  In  re  Racine 
(G.  A.  4884),  followed;  In  re  Racine  (G.  A.  4280)  affirmed.— T.  D.  23090  (G.  A. 
4935). 

Watch  Movements. — Where  watches  are  imported,  consisting  of  watch  cases 
containing  complete  "  watch  movements,"  the  movements  and  the  cases  are 
separately  dutiable  under  paragi-aph  191.  The  "  watch  movements  "  are  duti- 
able according  to  the  number  of  jewels  as  there  provided,  and,  in  addition 
thereto,  at  25  per  cent  ad  valorem.  The  "  watch  cases  "  are  dutiable  under 
said  paragraph  191  at  40  per  cent  ad  valorem.  Racine  v.  U.  S.,  decided  by 
circuit  court  of  appeals  for  second  circuit,  February  27,  1901  (affirming  Racine 
V.  U.  S.,  99  Fed.  Rep.,  557,  and  In  re  Racine,  G.  A.  4280),  followed.— T.  D.  22873 
(G.  A.  4884). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Watches,  fashioned  like  insignia  or  sleeve  buttons  or  studs,  and  designed  to 
be  worn  upon  the  lapel  of  the  coat  as  an  article  of  personal  adornment,  being 
in  fact  watches  and  timekeepers,  are  dutiable  under  the  provisions  for  watches 
in  paragraph  173  at  25  per  cent  ad  valorem,  and  not  under  the  provision  for 
jewelry  at  35  per  cent  ad  valorem  under  paragraph  336. — T.  D.  19284  (G.  A. 
4135). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Clock  Faces  or  Dials  (copper  chief  value)  are  manufactures  of  metal  and 
not  dutiable  as  parts  of  watches.— T.  D.  11414  (G.  A.  697). 

Traveling  Clocks  held  dutiable  as  manufactures  of  metal  and  not  as  watches. 
Tiffany  v.  U.  S.,  66  Fed.  Rep.,  737;  T.  D.  1.5978  (G.  A.  3002)  affirmed. 

Watch  Jewels — Garnet  and  Sapphire  Pallet  Slabs,  Free  as. — Garnet  and 
saphire  pallet  slabs,  known  as  jewels  for  use  in  the  manufacture  of  watches, 
are  free  and  not  dutiable  as  precious  stones  cut  but  not  set. — T.  D.  14710 
(G.  A.  2432). 

Watch  Keys  are  manufactures  of  metal  and  not  parts  of  watches. — T.  D. 
11184  (G.  A.  543). 

162.  Zinc-bearing  ores  of  all  kinds,  including  calamine,  10  per  centum 
ad  valorem  upon  the  zinc  contained  therein :  Provided,  That  on  all  im- 
portations of  zinc-bearing  ores  the  duties  shall  be  estimated  at  the  port 
of  entry,  and  a  bond  given  in  double  the  amount  of  such  estimated  duties 
for  the  transportation  of  the  ores  by  common  carriers  bonded  for 
the  transportation  of  appraised  or  unappraised  merchandise  to  prop- 
erly equipped  sampling  or  smelting  establishments,  whether  designated 
as  bonded  warehouses  or  otherwise.  On  the  arrival  of  the  ores  at  such 
establishments  they  shall  be  sampled  according  to  commercial  methods 
1913  under  the  supervision  of  Government  officers,  who  shall  be  stationed  at 
such  establishments,  and  who  shall  submit  the  samples  thus  obtained  to 
a  Government  assayer,  designated  by  the  Secretary  of  the  Treasury,  who 
shall  make  a  proper  assay  of  the  sample  and  report  the  result  to  the 
proper  custom  officers,  and  the  import  entries  shall  be  liquidated  thereon, 
except  in  case  of  ores  that  shall  be  removed  to  a  bonded  warehouse  to 
be  refined  for  exportation  as  provided  by  law.  And  the  Secretary  of  the 
Treasury  is  authorized  to  make  all  necessary  regulations  to  enforce  the 
provisions  of  this  paragraph. 


294  DIGEST   OF   CUSTOMS  DECISIONS. 

193.  Zinc-bearing  ore  of  all  kinds,  including  calamine,  containing  less 
than  10  per  centum  of  zinc,  shall  he  admitted  free  of  duty  ;  containing 
10  per  centum  or  more  of  zinc  and  less  than  20  per  centum,  one-fourth 
of  1  per  cent  per  pound  on  the  zinc  contained  therein  ;  containing  20 
per  centum  or  more  of  zinc  and  less  than  2')  per  centum,  one-half  of 
1  percent  per  pound  on  the  zinc  contained  therein;  containing  25  per 
centum  of  zinc,  or  more,  1  cent  per  pound  on  the  zinc  contained  therein; 
Proi-idcd.  That  on  all  importations  of  zinc-hearing  ores  the  duties  shall 
he  estimated  at  the  port  of  entry,  and  a  bond  given  in  double  the  amount 
of  SHCh  estimated  duties  for  the  transportation  of  the  ores  by  common 
carriers  bonded  for  the  transportation  of  appraised  or  unajiitraised  mer- 

1909  chandise  to  properly  equipp<Ml  sampling  or  smelting  cstahlishments, 
whether  designated  as  bonded  \varehous(>s  or  otlH>r\vise.  On  the  arrival 
of  the  ores  at  such  establishments  they  shall  be  sam{)led  according  to 
commercial  methods  under  the  supervision  of  Government  olhcers,  who 
shall  be  stationed  at  such  establishments,  and  who  shall  submit  the 
samples  thus  obtained  to  a  Government  assayor,  designated  by  the  Sec- 
retary of  the  Treasury,  who  shall  make  a  proper  assay  of  the  sample 
and  report  the  result  to  the  proper  customs  olhcers,  and  the  import 
entries  shall  be  liquidated  thereon,  except  in  case  of  ores  that  shall  be 
removed  to  a  bonded  warehouse  to  be  refined  for  exportation  as  provided 
by  law.  And  the  Secretary  of  the  Treasury  is  authorized  to  make  all 
necessary  regulations  to  enforce  the  provisions  of  this  paragraph. 

1897  514.  Calamine. 

1894  428.  Calamine. 

1890  526.  Calamine. 

1883  608.  Calamine. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Zinc  in  Zinc-Bearing  Ores. — Copper  ores  containing  zinc  in  percentages 
varying  from  3.60  to  7.30  are  properly  dutiable  under  paragraph  162.  Congress, 
in  framing  said  paragraph,  saw  fit  to  omit  therefrom  the  provision  admitting 
free  of  duty  "  zinc-bearing  ores  of  all  kinds,  including  calamine,  containing  less 
than  10  per  cent  of  zinc,"  found  in  paragraph  193  of  the  act  of  1909,  thus  mak- 
ing clearly  manifest  the  legislative  purpose  to  impose  duty  on  all  zinc  contained 
in  ores  whether  or  not  it  is  capable  of  being  connnercially  recovered. — T.  D. 
35527  (G.  A.  7737). 

DECISIONS  UNDER  THE  ACT  OP  1897. 

Calamine,  a  Variety  of  Zinc  Ore. — Zinc  ore  free  from  sulphur  in  its  natural 
state  and  comprising  both  carbonates  and  silicates  of  zinc  is  free  of  duty  as 
calamine  under  paragraph  514.— -T.  D.  26355  (G.  A.  6036). 

Zinc  Ores. — The  zinc  ores  known  as  carbonate,  silicate,  and  sulphide  of  zinc 
are  free  of  duty  under  the  carbonate  and  silicate  as  "calamine"  under  para- 
graph 514,  and  the  sulphide  as  "  minerals,  crude,"  under  paragraph  614,  except 
that  when  containing  lead  the  lead  contents  are  subject  to  the  duty  provided 
in  paragraph  181  on  "lead-bearing  ore  of  all  kinds." — U.  S.  v.  Brewster  (C. 
C.  A.),  T.  D.  29547;  T.  D.  29006  (C.  C.)  and  Abs.  14438  and  14439  (T.  D.  27937) 
affirmed. 

1913  163.  Zinc  in  blocks,  pigs,  or  sheets,  and  zinc  dust;  and  old  and  worn- 
out  zinc  fit  only  to  be  remanufactured,  15  per  centum  ad  valorem. 

194.  Zinc  in  blocks  or  pigs   and  zinc  dust,   If   cents  per  pound ;   in 
1909     sheets,  1§  cents  per  pound;     *     *     *     old  and  worn-out,  fit  only  to  be 

remanufactured,  1  cent  per  pound. 


1894 


1890 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  295 

192.  Zinc  in  blocks  or  pigs,  li  cents  per  pound;  in  sheets,  2  cents  per 
1897    pound ;   old   and   worn-out,   fit  only   to  be   remanufactured,   1   cent  per 

pound. 

174.  Zinc  in  blocks  or  pigs,  1  cent  per  pound. 

175.  Zinc  in  sheets,  not  polished  nor  further  advanced  than  rolled,  li 
cents  per  pound. 

17G.  Zinc,  oUl  and  worn-out,  fit  only  to  be  remanufactured,  three-fourths 
of  1  cent  per  pound. 

212.  Zinc  in  blocks  or  pigs,  If  cents  per  pound. 

213.  Zinc  in  sheets.  2i  cents  per  pound. 

214.  Zinc,  old  and  worn  out,  fit  only  to  be  remanufactured,  IJ  cents  per 
I  pound. 

193.  Zinc,  spelter,  or  tutenegue,   in  blocks  or  pigs,   and  old  worn-out 
1883     zinc,  fit  only  to  be  remanufactured,  1|  cents  per  pound ;  zinc,  spelter,  or 

tutenegue  in  sheets,  2i  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Zinc  Ash,  or  dross,  being  a  skimming  or  refuse  taken  from  the  melting  pot, 
classified  as  zinc  dust  under  paragraph  194,  was  claimed  dutiable  as  zinc- 
bearing  ore  (par.  193).     Protest  overruled.— Ab.  32890  (T.  D.  33591). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Zinc  Dust,  which  is  partially  oxidized  atoms  of  zinc,  unrefined,  and  is  ordi- 
narily obtained  as  a  by-product  in  the  refining  of  zinc,  and  used  in  dyeing,  is 
free  as  an  article  in  a  crude  .state  used  in  dyeing,  and  is  not  dutiable  as  a  non- 
enumerated  manufactured  article  nor  as  assimilated  to  zinc. — U.  S.  v.  Roessler, 
99  Fed.  Rep.,  552. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Ijithographic  Zinc  Sheets,  commercially  so  known,  being  sheets  of  zinc  as 
they  come  from  the  rolling  mill,  but  coated  on  one  side  with  a  preparation  suit- 
ing them  for  use  by  lithographers,  are  dutiable  as  zinc  in  sheets  and  not  as 
manufactures  of  metal.  Langeman  &  Petty  v.  U.  S.  (75  Fed.  Rep.,  1),  reversing 
T.  D.  14840  (G.  A.  2523).— T.  D.  17124. 

164.  Bottle  caps  of  metal,   collapsible  tubes,   and   sprinkler   tops,   if 

not  decorated,  colored,  waxed,  lacquered,  enameled,  lithographed,  electro- 

1913     plated,  or  embossed  in  color,  30  per  centum  ad  valorem;  if  decorated, 

colored,    waxed,    lacquered,    enameled,    lithographed,    electroplated,    or 

embossed  in  color,  40  per  centuiu  ad  valorem. 

196.  Bottle  caps  of  metal,  if  not  colored,  waxed,  lacquered,  enameled, 
lithographed,  or  embossed  in  color,  one-half  of  1  cent  per  pound  and  45 
per  centum  ad  valorem ;  if  colored,  waxed,  lacquered,  enameled,  litho- 
graphed, or  embossed  in  color,  55  per  centum  ad  valorem. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Bottle  Caps  of  Metal,  Decorated. — Bottle  caps  of  metal,  the  tops  of  which 
are  embossed  with  a  design  in  tlie  shape  of  a  star,  a  bunch  of  grapes,  or  a 
crown,  are  properly  dutiable  under  the  last  part  of  paragraph  164  as  bottle 
caps  of  metal,  decorated.— T.  D.  34844  (G.  A.  7G17). 


296  DIGEST   OF   CUSTOMS   DECISIONS. 

Decorated  Sprinkler  Tops. — Sprinkler  tops,  the  screw  covers  of  which  have 
embossed  on  the  tops  tliereof  a  desijin  representing  a  basket  of  flowers,  are 
properly  classiliable  as  decorated  sprinkler  tops,  notwithstanding  said  design 
may  be  a  duly  registered  trade-mark.  Neither  the  time  when  the  decoration 
was  made  nor  the  i)rocesses  employed  to  produce  the  same  can  affect  the 
dutiable  status  of  a  decorated  article,  the  character  or  nature  of  the  decoration 
itself  being  the  sole  controlling  factor  in  determining  its  dutiability. — T.  D, 
34888   (G.  A.  7627). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Metal  Screw  Covers  for  Jars. — Colored  metallic  covers,  specially  designed 
to  be  screwed  on  jars  containing  cold  cream  and  similar  substances,  are  not 
classifiable  under  paragraph  196  as  l)ottle  caps  of  metal,  colored.  They  are 
properly  dutiable  as  manufactures  of  metal  under  paragraph  199. — T.  D.  34376 
(G.  A.  7555). 

Viscoe  Caps  for  Bottles. — "  Bottle  caps  of  metal  "  in  paragraph  196  is  not 
to  be  deemed  a  term  of  exclusion  forbidding  classification  by  similitude  there- 
under.   Strauss  &  Co.  v.  U.  S.  (2  Ct.  Cust.  Appls.,  203;  T.  D.  31946). 

Viscose  caps  are  used  to  hermetically  seal  the  contents  of  bottles  or  tubes; 
metal  bottle  caps  are  used  to  protect  and  hold  in  place  the  corks  of  bottles  or 
tubes.  These  caps  were  not  dutiable  by  similitude  as  metal  caps,  but  as  non- 
enumerated  manufactured  articles  under  paragraph  480. — Nevin  v.  U.  S.  (Gt. 
Cust.  Appls.),  T.  D.  34945;  (G.  A.  7554)  T.  D.  34375  reversed. 


1913 


1909 


165.  All  steam  engines,  steam  locomotives,  printing  presses,  and  ma- 
chine tools,  15  per  centum  ad  valorem;  embroidering  machines,  and  lace- 
making  machines,  including  machines  for  making  lace  curtains,  nets,  or 
nettings,  25  per  centum  ad  valorem ;  machine  tools  as  used  in  this  para- 
graph shall  be  held  to  mean  any  machine  operated  by  other  than  hand 
power  which  employs  a  tool  for  w'orking  on  metal. 

197.  *  *  *  ,  jute  manufacturing  machinery,  *  *  *  ^  machine 
tools,  printing  presses,  *  *  *  ^  and  all  steam  engines,  30  per  centum 
ad  valorem;  embroidery  machines  and  lace-making  machines,  including 
machines  for  making  lace  curtains,  nets,  or  nettings,  45  per  centum  ad 
valorem:  rrovided,  hoiccvcr.  That  all  embroidery  machines  and  Lever  or 
Gothrough  lace-making  machines,  machines  used  only  for  (he  weaving 
of  linen  cloth  from  flax  and  flax  fiber  *  *  *  shall,  if  imported  prior 
to  January  first,  nineteen  hundred  and  eleven,  be  admitted  free  of  duty. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Machine  Grinders. 

Construction — Paragraph  165. — Paragraph  165,  though  providing  for  ma- 
chine tools,  does  not  provide  for  parts  of  them.  Norma  Co.  v.  U.  S.  (6  Ct.  Cust, 
Appls.,  89;  T.  D.  35338). 

Card-Clothing  Grinding  Machines. — An  attachment  called  "  Dronsfield's 
patent  traver.se  wheel  grinder,"  designed  to  fit  on  a  carding  machine  by  means 
of  bearings  provided  for  it  on  the  carding  machine  and  to  sharpen  the  teeth  of 
the  card  clothing  of  the  carding  macliine  by  the  incidental  \ise  of  the  power 
which  operates  the  carding  machine,  is  not  a  machine,  but  a  part  of  one.  It 
is  not  dutiable  as  a  machine  tool  under  paragraph  165,  but  as  a  manufacture 


SCHEDULE    C METALS    AND    MANUFACTURES    OF.  297 

of  metal  not  specially  provided  for  under  paragraph  167. — U.  S.  v.  Leigh  & 
Butler  (Ct.  Gust.  Appls.),  T.  D.  36512;  G.  A.  Abs.  38981  and  39308  reversed. 

Chain-Making  Machines. — A  hammering  machine  with  accessories,  used  in 
the  manufacture  of  jeweh-y  chains,  operated  by  other  than  hand  power  and 
working  upon  metal  with  the  aid  of  cutting  tools,  classified  as  a  manufacture 
of  metal  under  paragraph  167,  was  held  dutiable  as  machine  tools  (par.  165). 
G.  A.  7559  (T.  D.  34413)  followed.— Ab.  37731. 

Grinding  Machines. — An  automatic  grinding  machine  for  grinding  hobs  by 
means  of  an  emery  wlieel,  and  also  parts  of  a  machine  tool,  were  classified  as 
manufactures  of  metal  at  20  per  cent  ad  valorem  under  paragraph  167.  The 
importers  claim  the  articles  are  dutiable  as  machine  tools  at  15  per  cent  under 
paragraph  165. 

The  hob-grinding  machine  was  found  to  be  a  metal-cutting  power-driven 
mechanism  and  held  dutial)le  under  paragraph  165. — Ab.  38446. 

An  automatic  grinding  machine  used  for  grinding  boiler  sections  by  the  use 
of  emery  wheels  was  held  dutiable  as  a  machine  tool  under  paragraph  165. — Ab. 
37471. 

Hack-Saw  Tooth  Setting  Machine. — A  hack-saw  tooth  setting  machine 
classified  as  a  manufacture  of  metal  at  20  per  cent  ad  valorem  under  para- 
graph 167  is  claimed  dutiable  as  a  machine  tool  at  15  per  cent  under  para- 
graph 165. 

It  was  found  that  the  machine  in  question  is  driven  by  electric  power  and 
that  its  sole  function  is  to  bend  or  set  in  opposite  directions  the  teeth  on  hack 
saws.  The  importers'  witness  stated  that  the  machine  contains  two  sorts  of 
cogged  wheels  which  catch  the  hack  saw,  pressing  alternately  one  tooth  down 
and  another  up.  There  is  nothing  in  the  record  to  show  that  the  cogged  wheels 
in  the  machine  are  tools  within  the  meaning  of  paragraph  165.  It  was  held 
properly  classified  under  paragraph  167.— Ab.  39009. 

Labeling  Machine. — An  automatic  machine  designed  to  paste  labels  on  tin 
cans,  classified  at  20  per  cent  ad  valorem  as  manufactures  of  metal  under  para- 
graph 167,  was  claimed  dutiable  as  machine  tools.  It  would  be  rather  absurd  to 
classify  as  tools,  within  the  meaning  of  said  paragraph  165,  the  mechanical 
fingers  or  so-called  grabbers  with  which  the  tin  can  is  held  in  order  that  the 
label  may  be  pasted  thereon.    The  protest  is  overruled. — Ab.  38448. 

Machine  for  Making  Fish  Nets. — Not  beinj;  elsewhere  more  specifically  pro- 
vided for  in  the  tariff  act  of  1913,  a  machine  composed  of  metal  and  specially 
constructed  and  designed  for  making  fish  nets  is  classifiable  for  duty  at  the 
rate  of  20  per  cent  ad  valorem  under  paragraph  167  of  said  act  as  a  manufac- 
ture of  metal  not  specially  provided  for. 

The  provision  for  "  machines  for  making  nets  or  nettings  "  in  paragraph  165 
is  strictly  limited  to  such  machines  as  produce  the  particular  kinds  of  nets  or 
nettings  ejusdeni  generis  with  the  embroideries,  laces,  lace  curtains,  etc., 
enumerated  in  paragraph  358  of  said  act.— T.  D.  35898  (G.  A.  7816). 

Paper-Punching  Machines,  used  to  punch  holes  according  to  drawn  patterns 
or  designs  in  specially  prepared  paper  rolls  intended  for  use  in  automatic  em- 
broidery machines,  are  not  classifiable  as  embroidery  machines  within  the  mean- 
ing of  paragraph  165,  even  though  they  sinuiltaneously  produce  a  small  piece 
of  embroidery  on  cloth.  The  embroidei-y  so  produced  is  an  incidental  produc- 
tion and  is  not,  strictly  speaking,  a  connnercial  article,  and  therefore  its  pro- 
duction can  not  be  said  to  control  the  character  and  classification  of  the  ma- 
chine.—T.  D.  36612   (G.  A.  7951). 


298  DIGEST   OF   CUSTOMS   DECISIONS. 

Parts  of  Net-Making  Machines. — Parts  of  a  not-making:  machine  classified 
at  25  per  cent  ad  valorem  under  parafrraph  1G5  are  claimed  dutiable  as  manu- 
factures of  metal  at  20  per  cent  under  paragraph  1G7. 

Items  invoiced  as  "  1  Satz  Kettenbaume  &  IMatten  "  and  "  2  Rechen  13  pt.," 
which  are  beams  and  braces  intended  as  reserve  or  duplicate  parts  to  replace 
similar  articles  installed  in  the  net-making  machine  and  imported  therewith, 
and  item  invoiced  as  "  17  Kg.  Composition,"  consisting  of  lead  from  which  parts 
required  to  replace  broken  ones  are  cast,  were  hold  dutiable  as  manufactures 
of  metal  under  paragraph  167,  as  claimed.  An  item  designated  on  the  invoice 
as  "  barre  piquour,"  representing  an  adjustable  attachment  of  the  net-making 
machine,  which  is  an  indispensable  part  of  the  machine  in  performing  one  of 
the  regular  operations  for  which  it  is  designed  for  making  plain  or  fancy  veil- 
ings, was  held  properly  classifiable  under  paragraph  165.  Norma  Co.  v.  U.  S. 
(6  Ct.  Cast.  Appls.,  — ;  T.  D.  3533S)  followed.— Ab.  38738. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Barking  Machines  Not  Machine  Tools. — The  importation  is  of  large,  power- 
driven  machines,  containing  a  mechanism  for  revolving  logs  while  the  bark  on 
these  is  cut  away  by  fixed  knives.  Are  these  "  machine  tools,"  as  that  term  is 
used  in  paragraph  197,  tariff  act  of  1909? 

By  the  testimony  it  is  satisfactorily  shown  that  in  the  machinery  trade,  prior 
to  the  enactment  of  the  tariff  act  of  1909  and  at  that  time,  "  machine  tools  " 
had  taken  on  in  commerce  an  established  meaning  that  was  general,  uniform, 
and  definite,  and  not  partial,  local,  or  personal ;  and  that  woodworking  machines 
did  not  fall  within  the  terms  and  were  not  commercially  known  as  "  machine 
tools."  They  were  not.  accordingly,  dutiable  as  such,  but  as  articles  whcdly  or 
in  part  of  metal  not  specially  provided  for  under  paragraph  199.  Hodden  v. 
Richard  (149  U.  S.,  346)  ;  Pickhardt  v.  Merritt  (132  U.  S.,  252)  ;  Sears,  Roe- 
buck &  Co.  V.  U.  S.  (2  Ct.  Cust.  Appls.,  329;  T.  D.  32055).  Myers  v.  U.  S.  (1 
Ct.  Cust.  Appls.,  226;  T.  D.  31260)  distinguished.— U.  S.  v.  Georgia  Puli»  & 
Paper  Manufacturing  Co.  (Ct.  Cust.  Appls.),  T.  D.  32998;  (G.  A.  7317)  T.  D. 
32193  reversed. 

Bencli  Latlie  Operated  by  Treadle. — The  bench  lathe  of  the  importation 
is  operated  exclusively  by  force  applied  to  a  treadle  by  the  foot  of  the  operator. 
It  is  not  a  machine  tool,  for  "machine  tool"  connotes  the  application  of  some 
kind  of  power  to  an  implement  in  its  use  and  operation  other  than  hand  power 
alone.— Sears,  Roebuck  &  Co.  v.  U.  S.  (2  Ct.  Cust.  Appls.,  329;  T.  D.  32055)  ; 
Knauth,  Nachod  &  Kuhne  (3  Ct.  Cust.  Appls.,  — ;  T.  D.  32999).— U.  S.  v.  Ber- 
nard, .Tudae  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  33164;  (G.  A.  Ab.  28138)  T.  D. 
32.S90  r(wersed. 

Cutting  Machines,  Hand  Oijcrated. — The  machines  are  composed  of  metal, 
are  used  for  pinking  or  cutting  the  edges  of  samples  or  other  textile  materials, 
giving  them  a  scalloped  edge.  They  are  operated  entirely  by  hand  power.  Being 
operated  by  hand  power  they  are  not  "  machine  tools,"  and  were  properly  as- 
sessed as  composed  wholly  or  in  part  of  metal  under  paragraph  199.  Sears, 
Roebuck  &  Co.  v.  U.  S.  (2  Ct.  Cust.  Appls.,  329;  T.  D.  32055).— Knauth.  Nachod 
&  Kuhne  v.  U.  S.  (Ct.  Cu.st.  Appls.),  T.  D.  33003;  (G.  A.  Ab.  28.553)  T.  D. 
32.529  aftirmed. 

Drills. — Articles  invoiced  as  "machine  tool  twist  drills"  are  to  be  used  in 
drilling  machines,  and  might  properly  be  considered  as  parts  of  machine  tools. 
We  know  of  no  real  ground  to  consider  them  as  known  technically,  popularly, 
or  commercially  as  "machine  tools." — Ab.  27942  (T.  D.  32333). 


SCHEDULE    C — METALS   AND   MANUFACTURES   OP.  299 

Embossing  Machine  Not  a  Printing  Press. — Every  printing  press  may  be 
correctly  described  as  a  printing  machine,  but  not  every  printing  machine  as 
a  printing  press.  The  evidence  here  was  insufficient  to  prove  a  trade  designa- 
tion and  the  bench-lever  embossers  of  the  importation,  appearing  to  have  been 
built  and  to  have  been  generally  and  chiefly  used  to  emboss  and  stamp  in  gold 
various  substances,  particularly  leather  employed  in  the  manufacture  of  pocket- 
books  and  notebooks,  were  properly  held  dutiable  under  paragraph  199  as 
manufactures  in  part  of  metal. — Petry  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
32906;   (G.  A.  Ab.  27SS9)  T.  D.  32314  affirmed. 

Embroidery  Machines. — The  zigzag  machines  in  cases  3397-3400  are,  as  the 
record  shows,  constructed  especially  for  ordinary  sewing,  and  are  supplied  with 
a  special  attachment  or  foot  to  permit  of  the  insertion  of  a  cord  underneath 
the  zigzag  or  overseam  stitch  in  special  kinds  of  sewfng.  The  said  machines 
are,  in  our  judgment,  sewing  machines,  and  we  so  hold.  The  zigzag  machines 
in  cases  3.512-9  are  not  designed  for  ordinary  sewing,  and,  as  the  record  satis- 
factorily shows,  are  eyelet  machines  designed  for  ornamental  sewing  or  stitch- 
ing, we  are  of  the  opinion  that  they  may  properly  be  regarded  as  embroidery 
machines.— Ab.  30720  (T.  D.  33018). 

Floor-Planing  Machines. — Floor  planers,  with  an  electric  motor  for  the  at- 
tached planes,  resembling  generally  lawn  mowers,  but  portable  and  when  in 
use  propelled  by  hand,  are  machine  tools  and  were  dutiable  under  paragraph 
197.— Myers  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31260;  (G.  A.  7032  T.  D.  30666 
reversed. 

Steel  Hair  Clippers  Not  Machine  Tools. — "  Machine  "  in  machine  tools  con- 
notes the  application  of  some  kind  of  power  other  than  hand  power  alone; 
and  steel  hair  clippers  are  not  to  be  deemed  machine  tools  and  dutiable  as 
such,  but  are  dutiable  under  paragraph  199. — Sears,  Roebuck  &  Co.  v.  U.  S. 
(Ct.  Cust.  Appls.),  T.  D.  32055;  (G.  A.  Ab.  26164)  T.  D.  31774  affirmed. 

Jute  Manufacturing  Machinery. — Paragraph  197  applies  according  to  the 
usual  and  common  or  chief  use  of  the  articles  there  designated,  and  it  is  not 
necessary  to  show  that  the  imported  machinery  is  used  solely  in  the  manufac- 
ture of  jute  to  make  the  importation  assessable  as  jute  machinery. — U.  S.  v. 
Hempstead  &  Son  (Ct.  Cust.  Appls.),  T.  D.  33004;  (G.  A.  Ab.  28524)  T.  D. 
32529  affirmed. 

Knitting  Machines. — The  importation  is  not  a  "  machine  tool  "  and  it  was 
properly  assessed  under  paragraph  199  as  an  article  composed  wholly  or  in 
part  of  metal.  Sears,  Roebuck  &  Co.  v.  U.  S.  (2  Ct.  Cust.  Appls.,  329;  T.  D. 
32055).— Surgical  Supply  Importing  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
83001;   (G.  A.  Ab.  28149)  T.  D.  32396  affirmed. 

Lithographic  Presses. — Small,  flat-bed,  hand-driven  lithographic  presses 
used  to  reproduce  master  sketches  on  paper  from  a  stone,  which  sketches  are 
in  turn  reproduced  on  metal  from  which  numerous  copies  may  be  printed, 
classified  under  paragraph  199,  were  held  duitable  as  printing  presses  (par. 
197).— Ab.  35913  (T.  D.  34571). 

Machines  for  Manufacturing  Jute  Yarns. — The  squeezers,  doublers,  spread- 
ers, drawing  frames,  roving  frames,  and  spinning  frames  of  the  importation 
operate  directly  on  the  jute  and  are  all  suitable,  necessary,  and  are  actually 
used  for  the  making  of  jute  yarns  of  the  accepted  and  recognized  commercial 
sizes.  They  are  to  be  classified  as  jute  manufacturing  machinery,  and  are 
dutiable  as  such  under  paragraph  197. — U.  S.  r.  Murphy  &  Co.  (Ct.  Cust. 
Appls.),  T.  D.  33516;  (G.  A.  Ab.  30011)  T.  D.  32858  affirmed. 


300  DIGEST   OF  CUSTOMS  DECISIONS. 

Machines. -:-Textile  cuttinj;;  machines,  embossers,  and  stampers  used  for  gold 
lettering,  machines  for  stapling  paper  boxes  and  for  cutting  and  shaping  paper, 
and  machines  for  use  in  boolibinding,  chissified  as  manufactures  of  metal  under 
paragraph  199,  were  claimed  to  be  dutiable  as  machine  tools  or  as  printing  presses 
(par.  197).  Protests  overruled.  U.  S.  v.  Georgia  Pulp  Co.  (T.  D.  32998), 
Knauth  v.  U.  S.  (T.  D.  33003),  and  Petry  v.  U.  S.  (T.  D.  32906)  followed.— Ab. 
31207   (T.  D.  33145). 

Machines  for  Slicing  Meats. — These  meat-slicing  machines,  whetlier  op- 
erated by  hand  power  or  otherwise,  are  not  used  in  mechanical  worli ;  they  are 
not  used  upon  wood,  metal,  or  stone,  and  so  are  not  to  be  regarded  as  machine 
tools.  They  were  properly  assessed  as  manufactures  of  metal  not  specially  pro- 
vided for  under  paragraph  199.  Sears,  Roebuck  &  Co.  v.  U.  S.  (2  Ct.  Cust. 
Appls.,  329;  T.  D.  32055)  ;  U.  S.  v.  Georgia  Pulp  &  Paper  Manufacturing  Co. 
(3  Ct.  Cust.  Appls.,  — ;  T.  D.  32998).— Gal  la  glier  &  Ascher  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  33168;   (G.  A.  Ab.  29404)  T.  D.  32751  affirmed. 

Machine  Shears. — The  merchandise  is  a  machine,  made  wholly  of  metal, 
operated  entirely  by  hand  power,  and  designed  and  used  for  shearing  or  cut- 
ting metal  plates  or  bars. 

"  Machine  tools  "  connotes  the  application  of  power  to  an  implement  or  tool 
in  its  use  and  operation  other  than  hand  power  alone ;  and  the  multiplication 
of  the  manual  power  of  the  operator  by  mechanical  devices  is  not  such  other 
motive  power.  These  shears  accordingly  are  not  machine  tools  and  they  are 
dutiable  as  assessed  by  the  collector  under  paragrapli  190  as  a  manufacture  of 
metal.  Sears,  Roebuck  &  Co.  v.  U.  S.  (2  Ct.  Cust.  Appls.,  329 ;  T.  D.  32055)  ; 
U.  S.  V.  Georgia  Paper  &  Pulp  Manufacturing  Co.  (3  Ct.  Cust  Appls.,  — ; 
T.  D.  32998).— U,  S.  v.  Knauth,  Nachod  &  Kuhne  et  als.  (Ct.  Cust.  Appls.), 
T.  D.  32999;  (G.  A.  Ab.  27728)  T.  D.  32244  reversed. 

Machines — Entireties. — Extra  and  spare  parts  for  milling  machines  were 
held  properly  classified  as  manufactures  of  metal  under  paragraph  199,  and  not 
dutiable  with  the  macliines  as  entireties,  as  chiimed.  Johnson  v.  U.  S.  (T.  D. 
33309)  followed  as  to  the  brass  cuts  for  engraving  machines.  Lathes  accom- 
panied by  special  equipment  were  held  dutiable  as  entireties  under  paragraph 
197.— Ab.  32755  (T.  D.  33578). 

Machine  Tools. — A  machine  tool,  construed  as  an  entirety,  embraces  only 
the  power-driven,  metal-working  machine  proper  and  its  necessary  cutting 
tool.  All  other  parts  of  such  macliine  are  additional,  and  as  such  are  properly 
dutiable  as  manufactures  of  metal  under  paragraph  199. — T.  D.  34424  (G.  A. 
7562). 

Only  such  machines  as  are  driven  by  other  than  hand  power  and  that  work 
upon  metal  employing  in  their  operations  cutting  tools  are  machine  tools,  as 
that  terra  was  definitely,  uniformly,  and  generally  understood  in  trade  and  com- 
merce throughout  this  country  prior  to  the  passage  of  the  tariff  act  of  1909. — 
T.  D.  34413  (G.  A.  7559). 

Extra  Parts. — Machine  tools  in  i>aragraph  197  include  the  machine  proper 
and  one  set  of  such  alternate  parts  thereof  as  are  necessary  for  the  proper  per- 
formance of  the  several  functions  of  the  machine,  but  does  not  include  dupli- 
cate, extra,  or  spare  parts,  or  parts  designed  for  use  upon  machines  not  covered 
by  the  importations,  or  any  that  are  hand  tools  or  appliances. — Norma  Co.  of 
America  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35338;  (G.  A.  Ab.  36213)  T.  D.  34677 
modified. 

The  following  have  been  held  to  be  machine  tools: 

Automatic  gear  bobbing  or  cutting  machine.— Ab.  24283  (T.  D.  31090). 

Bottle-cap  machine.- Ab.  36695  (T.  D.  34824). 


SCHEDULE   C METALS   AND   MANUFACTURES   OF.  301 

Card-clothing  adjusters.— Ab.  27818  (T,  D.  32297). 

Chain-making  machine,  working  on  lirass  wire. — Ab.  36740  (T.  D,  34865). 

Chain-making  machine  capable  of  taking  a  bar  of  iron  and  transforming  it 
into  a  completed  chain  all  ready  for  welding,  driven  by  other  than  hand  power. — 
Ab.  35970  (T.  D.  34604). 

Cold-rolling  mills.— Ab.  24297  (T.  D.  31090). 

Drill-testing  machine.— Ab.  35971  (T,  D.  34604). 

Electromagnetic  drill.— Ab.  31051  (T.  D.  33106). 

Engine-turning  machine. — Ab.  38514. 

Engraving  machine. — Ab.  38514. 

Grinding  machine.— Ab.  30399  (T.  D.  32926). 

Joggling  and  punching  machine.- — Ab.  27481  (T.  D.  32126). 

Machine  grinder  for  facing,  grinding,  and  polishing  knives,  power  driven. — 
Ab.  33647. 

Machine  shears,  pmver  driven.— Ab.  32876  (T.  D.  33591). 

Mortiser.— Ab.  27616  (T.  D.  32161). 

Pneumatic  hammer.— Ab.  29897  (T.  D.  32842). 

Power  stamping  press.— Ab.  31385  (T.  D.  33217). 

Rail  repair  machine.— Ab.  32420  (T.  D.  33433). 

Scale-removing  machine.— Ab.  24297  (T.  D.  31090). 

Slitting  machine.— Ab.  24297  (T.  D.  31090). 

Straightening  machine.— Ab.  24297  (T.  D.  31090). 

The  following  have  been  held  not  to  be  machine  tools s 

Butter  churns.— Ab.  31994  (T.  D.  33348). 

Cast-steel  rolls  for  rolling  mills.— Ab.  25171  (T,  D.  31450). 

Cutting  machines  designed  for  cutting  dough,  biscuits,  paper,  textile  and 
glass  tubing,  and  others  used  in  color  work  on  decalcomia  sheets. — Ab.  32951 
(T.  D.  33594). 

Cutting-ofe  machine  for  working  on  metal  bars. — Ab.  33499  (T.  D.  33727). 

Dough  cutters.— Ab.  28174  (T.  D.  32424). 

Ensilage  cutter.— Ab.  31731  (T.  D.  33291). 

File-testing  machine.— Ab.  24830  (T.  D.  31316). 

Film-cleaning  machine.— Ab.  31674  (T.  D.  33280). 

Grease-removing  machine.— Ab.  33499  (T.  D.  33727). 

Insulating  material  forming  machine. — Ab.  35914  (T.  D.  34571). 

Jewelers'  lathes.— Ab.  35012  (T.  D.  34279). 

Lightning  mincer.— Ab.  2.5061  (T.  D.  31045). 

Mayonnaise  mixers.— Ab.  31994  (T.  D.  33348). 

Mica  trimmers.— Ab.  31993  (T.  D.  33348). 

Needle-poli.shiug  machine.— Ab.  35915  (T.  D.  34571). 

Paper-bag  making  machine.— Ab.  31674  (T.  D.  33280). 

Pile-fabric  manipulating  machine.— Ab.  31083   (T.  D.  33106). 

Pin  and  needle-sticking  machine.— Ab.  32879  (T.  D.  33591). 

Pinking  machine.— Ab.  27729  (T.  D.  32244). 

Printing  machine  parts,. invoiced  as  "doctors." — Ab.  26814  (T.  D.  31912). 

Rolling-on  frame.— Ab.  25778  (T.  D.  31675). 

Sample-cutting  machine.— Ab.  27729  (T.  D.  32244). 

Silk-polishing  machine.— Ab.  25778  (T.  D.  31675). 

Tube-welding  machine.— Ab.  36132  (T.  D.  34652). 

Metal  Chucks. — The  metal  chucks  considered  by  themselves  we  certainly  do 
not  regard  as  tools,  nor  as  machine  tools  A  chuck  is  an  appendage  to  a  lathe, 
being  screwed  on  to  the  nose  of  the  mandrel,  and  in  use  may  be  adjusted  so  as 
to  hold  objects  upon  which  work  is  to  be  performed.     It  performs  the  same 


302  DIGEST   OF  CUSTOMS  DECISIONS. 

service  as  a  vise.  We  do  not  regard  the  merchandise  as  machine  tools. — Ab. 
24907  (T.  D.  3133.5). 

Mining  Machinery. — The  testimony  shows  both  as  to  these  rock  (h"ills  and 
bar  hoists  that  they  were  manufactured  as  machines  to  be  operated  by  com- 
pressed air  and  as  to  the  bar  lioists  they  were  specially  designed  for  use  under- 
ground where  steam  can  not  be  employed  as  a  propelling  force.  The  articles 
can  not  be  deemed  steam  engines,  and  they  were  properly  assessed  as  manufac- 
tures of  metal. — Hensel,  Bruckmann  &  Lorbacher  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  3.514.5;   (G.  A.  7.5G6)  T.  D.  34458  aflirmed. 

Pantograpli  Machines. — It  satisfactorily  appears  that  these  machines  are 
operated  by  liand  power.  They  can  not,  accordingly,  be  deemed  machine  tools. 
Sears,  Roebuck  &  Co.  v.  U.  S.  (2  Ct.  Cust.  Appls.,  329;  T.  D.  32055).— Johnson 
(S:  Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33309;  (G.  A.  Ab.  28936)  T.  D.  32655 
affirmed. 

Parts  of  Machinery. — The  goods  are  "invoiced  as  200  pairs  of  solid-bottom 
cams  for  l^-inch  screws,  and  are  described  as  repair  parts  for  jute  machines. 
Duty  was  assessed  under  paragraph  199.  It  is  claimed  that  said  articles  are 
dutiable  properly  under  paragraph  197  as  jute  manufacturing  machinery.  Pro- 
test overruled.— Ab.  24604  (T.  D.  31207). 

Parts  of  Machines. — Parts  of  articles  are  not  within  the  terms  of  a  para- 
graph which  fails  to  extend  its  provisions  by  the  express  language  thereof,  to 
"  parts  "  as  well  as  to  entire  articles ;  and  bobbins  and  carriages  for  Gothrough 
lace-making  machines  are  not  within  the  provision  in  paragraph  197  for  such 
machines.  U.  S.  v.  Schoverling  (146  U.  S.,  76)  and  Robertson  v.  Gerdau  (132 
U.  S.,  454)  followed.— T.  D.  30272  (G.  A.  6967). 

Pencil  Sharpeners. — These  appliances  for  sharpening  pencils  are  admit- 
tedly hand-power  machines,  and  they  are  not  commonly  or  popularly  regarded 
as  machine  tools.  They  were  dutiable  as  manufactures  of  metal  not  specially 
provided  for  under  paragraph  199. — Favor,  Ruhl  Co.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  33513;  (G.  A.  Ab.  27821)  T.  D.  32297  affirmed. 

Printing  Presses. — Wall-paper  printing  machines  designed  to  coat  the  sur- 
face of  paper  to  produ'^e  a  tinted  effect  and  for  printing  and  embossing  designs 
on  paper  are  not  printing  presses  nor  dutiable  as  such  within  the  scope  of  the 
decision  of  the  United  States  Court  of  Customs  Appeals  in  the  case  of  Petry  v. 
U.  S.  (3  Ct.  Cust.  Appls.,  348;  T.  D.  32906).— T.  D.  34841  (G.  A.  7614). 

A  Mertens  rotary  intaglio  printing  press  used  for  printing  i)ictures  on  paper 
from  engraved  copper  rolls,  classified  under  paragraph  199.  was  held  dutiable 
under  the  provision  for  printing  presses  in  paragraph  197.  Ab.  28706  (T.  D. 
32.560)  and  Ab.  31673  (T.  D.  33280)  followed.— Ab.  32491  (T.  D.  33464). 

A  printing  press  is  a  machine  used  in  letter-press  printing  on  paper  and  like 
substances  and  is  designed  to  prodtice  books,  newspapers,  magazines,  circulars, 
handbills,  and  the  like. 

The  article  here,  a  printing  mechanism  for  lacquering  and  marking  collapsible 
metal  tubes,  is  not  used  by  "  the  art  or  trade  of  letter-press  printing,"  and  it 
was  properly  assessed  as  a  manufacture  of  metal  not  specially  provided  for 
under  paragraph  199.— Lang  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34327;  (G.  A. 
Ab.  338c3)  T.  D.  33795  affirmed. 

A  machine  which  prints  and  vends  railroad  tickets,  at  the  same  time  making 
a  record  of  the  sale  and  of  the  total  of  sales,  constitutes,  with  its  equipment  of 
dies  or  plates  from  which  the  tickets  are  printed,  an  entirety,  and  it  should  be 
so  treated  for  duty  purposes.  Such  a  machine  is  something  more  than  a  print- 
ing press,  however,  and  it  was  error  to  classify  it  under  the  provision  for  print- 


SCHEDULE   C METALS   AND   MANUFACTURES   OF.  303 

ing  presses  in  paragraph  197.  Petry  v.  U.  S.  (T.  D.  32906)  followed.— T.  D. 
33191   (G.  A.  7431). 

A  mechanism  designed  for  making  printed  impressions  on  metal  sheets,  as- 
sessed under  paragraph  199,  was  lield  dutiable  as  a  printing  press  (par. 
197).— Ab.  33193  (T.  D.  33668). 

A  machine  consisting  of  a  wlieel-like  arrangement  of  three  narrow  rolls,  in 
one  of  which  narrow  disks  are  fastened  containing  the  lettering,  designed  to 
print  tape  used  for  tying  packages  and  parcels,  was  held  properly  classified 
under  paragraph  199,  and  not  dutiable  as  a  printing  press  (par.  197). — Ab. 
32418   (T.  D.  33433). 

An  embossing  arrangement  for  making  paper  borders  or  strips  was  held  prop- 
erly classified  under  paragraph  199.  A  press  for  printing  designs  on  paper  from 
engraved  rolls  was  held  dutiable  as  a  printing  press  (par.  197).  Ab.  28706 
(T.  D.  32560)  followed.— Ab.  31964  (T.  D.  33338). 

A  collotype  or  photogelatin  printing  press  classified  under  paragraph  199, 
held  dutiable  under  paragraph  197.— Ab.  30337  (T.  D.  32905). 

A  press  designed  for  art  printing  from  engraved  copper  plates  classified  as  a 
manufacture  of  metal  under  paragraph  199,  held  dutiable  under  the  provision 
for  printing  presses  in  paragraph  197. — Ab.  29304  (T.  D.  32714). 

A  rotary  press  designed  to  print  wall  paper  was  held  dutiable  as  a  printing 
press  under  paragraph  197.  Rollers  with  gears  attached  held  to  have  been  prop- 
erly classified  under  paragraph  199.— Ab.  28706  (T.  D.  32.560). 

The  merchandise  in  question  consists  of  presses  used  in  printing  from  en- 
graved plates  or  dies.  The  Falcon  press  is  admittedly  a  printing  press  and  the 
Waite  die  press  is,  in  our  opinion,  to  be  likewise  so  considered.  The  testimony 
convinces  us  that  the  latter  presses  perform  the  ordinary  work  of  printing  with 
ink  from  dies  and  plates.— Ab.  25704  (T.  D.  31624). 

Steam  Engine. — Locomotives  are  not  dutiable  as  manufactures  of  metal 
under  paragraph  199,  but  as  "  steam  engines  "  under  paragraph  197,  that  pro- 
vision being  broad  enough  to  cover  both  stationary  and  portable  steam  en- 
gines.—T.  D.  32018  (G.  A.  7300). 

Steel  File  Wheels — Beet  Knives  or  Shredders. — Steel  file  wheels  and  beet 
knives  or  shredders,  parts  of  beet-shredding  machines,  were  held  properly 
classified  under  paragraph  199  and  not  dutiable  as  machine  tools  (par.  197). — Ab. 
31734  (T.  D.  33291). 

Testing  Machines,  Gear  Cutters,  Etc. — Machines  designed  for  the  sole  pur- 
pose of  testing  the  accuracy  of  the  cutting  work  done  by  gear-cutting  macliines, 
and  gear  cutters  and  hobs  imported  unaccompanied  by  the  machines  of  which 
they  form  part,  are  properly  dutiable  as  manufactures  of  metal  under  para- 
graph 199,  as  here  classified  by  the  collector,  rather  than  as  machine  tools  under 
paragraph  197,  as  claimed  in  the  protests. — T.  D.  35579  (G.  A.  7750). 

1913         166.  Nippers  and  pliers  of  all  kinds  wholly  or  partly  manufactured, 
30  per  centum  ad  valorem. 

198.  Nippers  and  pliers  of  all  kinds  (except  black.smiths'  tongs,  .surgi- 
1909     cal  and  dental  instruments  or  parts  thereof),  wholly  or  partly  manufac- 
tured, 8  cents  per  pound  and  40  per  centum  ad  valorem. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 


304  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Surgical  Forceps. 

PivoTKU  Jaw  Tools  not  Necessakily  "  Nippeks  "  or  "  Pliers." — Surgical 
instrunionts  are  not  made  classifiable  as  "  ninpors  "  or  "  pliers  "  under  para- 
graph 106  by  reason  of  the  fact  that  they  have  two  lever  handles  working  on  a 
pivot  and  operating  two  cutting,  gripping,  or  pinching  jaws  or  blades. 

Legislative  History. — Congress  rejected  a  motion  to  amend  paragraph  IGG 
so  as  to  include  surgical  and  dental  instruments ;  and  the  court  declines  to 
adopt  a  construction  effecting  a  result  precisely  contrary  to  this  action  by  Con- 
gress.—Koch  &  Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  3614S ;  (G.  A.  7763) 
T.  D.  35628  reversed. 

Tweezers. — So-called  dental  tweezers,  riveted  together  at  one  end,  and  not 
having  two  lever  handles  working  on  a  pivot,  dutiable  at  the  rate  of  20  per  cent 
ad  valorem  under  paragraph  167  as  manufactures  of  metal  not  specially  pro- 
vided for,  rather  than  at  the  rate  of  30  per  cent  ad  valorem  under  the  provision 
of  paragraph  166  for  nippers  and  pliers. — Dept.  Order   (T.  D.  36012). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Nail  or  Manicure  Nippers  dutiable  at  the  rate  of  8  cents  per  pound  and  40 
per  cent  ad  valorem  under  paragraph  198.— Dept.  Order  (T.  D.  33094). 

Pincers. — The  provision  in  paragraph  198  for  "  nippers  and  pliers  of  all 
kinds  "  includes  pincers,  and  the  latter  article  is  dutiable  under  the  said  pro- 
vision rather  than  under  paragraph  197,  as  machine  tools. — T.  D.  30689  (G.  A. 
7037). 

Wrenches  or  Spanners. — The  sample  represents  the  spanners  so  described 
on  the  invoice.  They  are  not  of  the  class  of  jaw  tools  for  which  provision  is 
made  in  paragraph  198,  and  we  hold  said  articles  dutiable  properly  under  para- 
graph 199.— Ab.  23984  (T.  D.  30944). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Pincers  and  Pliers  are  dutiable  as  manufactures  of  metal  and  not  as  forg- 
ings  nor  as  cutlery.— T.  D.  10245  (G.  A.  23). 

16  7.  Articles  or  wares  not  specially  provided  for  in  this  section;  if 
composed  wholly  or  in  part  of  platinum,  gold,  or  silver,  and  articles  or 
wares  plated  with  gold  or  silver,  and  whether  partly  or  wholly  manu- 
1913  factured,  50  per  centum  ad  valorem ;  if  composed  wholly  or  in  chief 
value  of  iron,  steel,  lead,  copper,  brass,  nickel,  pewter,  zinc,  aluminum, 
or  other  metal,  but  not  plated  with  gold  or  silver,  and  whether  partly  or 
wholly  manufactured,  20  per  centum  ad  valorem. 

199.  Articles  or  wares  not  specially  provided  for  in  this  section,  com- 
posed wholly  or  in  part  of  iron,  steel,  lead,  copper,  nickel,  pewter,  zinc, 
1909    gold,  silver,  platinum,  aluminum,  or  other  metal,  and  whether  partly  or 
wholly  manufactured.  45  per  centum  ad  valoreuL 

193.  Articles  or  wares  not  specially   provided   for  in   this   Act,   com- 
posed wholly  or  in  part  of  iron,  steel,  lead,  copper,  nickel,  pewter,  zinc, 
*'        gold,  silver  platinum,  aluminum,  or  other  metal,  and  whether  partly  or 
wholly  manufactured,  45  per  centum  ad  valorem. 

1164.  *     *     *     silver  powder,  30  per  centum  ad  valorem. 
177.  Manufactured  articles  or  wares,  not  specially  provided  fur  in  this 
Act,  composed  \\li()lly  or  in  part  of  any  metal,  and  whether  partly  or 
wholly  manufactured,  35  per  centum  ad  valorem. 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  305 

215.  Manufactures,  articles,  or  wares,  not  specially  enumerated  or 
provided  for  in  this  Act,  composed  wholly  or  in  part  of  iron,  steel,  lead, 

1890  copper,  nickel,  pewter,  zinc,  gold,  silver,  platinum,  aluminum,  or  any 
other  metal,  and  whether  partly  or  wholly  manufactured,  45  per  centum 
ad  valorem. 

186.  *  *  *  all  manufactures  of  copper,  or  of  which  copper  shall  be 
a  component  of  chief  value,  not  specially  enumerated  or  provided  for  in 
this  Act,  35  per  centum  ad  valorem. 

210.  Britannia  ware,  and  plated,  and  gilt  articles  and  wares  of  all 
1883^  kinds,  35  per  centum  ad  valorem. 

216.  Manufactured  articles,  or  wares,  not  specially  enumerated  or  pro- 
vided for  in  this  Act,  composed  wholly  or  in  part  of  iron,  steel,  copper, 
lead,  nickel,  pewter,  tin,  zinc,  gold,  silver,  platinum,  or  any  other  metal, 
and  whether  partly  or  wholly  manufactured,  45  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Picture  Frames  in  chief  value  of  wood,  with  25  per  cent  or  more  of  the 
exposed  surface  covered  with  gold  leaf,  dutiable  at  the  rate  of  50  per  cent  ad 
valorem  under  paragraph  167,  as  articles  plated  with  gold. — Dept.  Order  (T.  D. 
36496). 

Aluminum. — The  aluminum  in  question  is  rectangular  in  shape  and  of  sizes 
varying  from  14  by  18  inches  to  20  by  40  inches  and  from  0.035  to  0.04  of  an  inch 
in  thickness.  Duty  was  assessed  thereon  at  20  per  cent  ad  valorem  iinder  para- 
graph 167  as  manufactures  of  metal,  while  it  is  claimed  to  be  properly  dutiable 
at  3J  cents  per  pound  under  paragraph  143  as  aluminum  in  sheets. 

Following  the  rulings  of  the  United  States  Court  of  Customs  Appeals  in 
Universal  Shipping  Co.  v.  U.  S.  (4  Ct.  Cust.  Appls.,  245;  T.  D.  33479),  Guiter- 
raan  v.  U.  S.  (5  Ct.  Cust.  Appls.,  514;  T  D.  35155),  and  Seligmann  v.  U.  S.  (6 
Ct.  Cust.  Appls.,  — ;  T.  D.  35336)  we  overrule  the  protest  and  affirm  the  de- 
cision of  the  collector — Ab.  37953. 

Aluminum  Foil  dutiable  at  the  rate  of  20  per  cent  ad  valorem  as  a  manu- 
facture of  aluminum  under  the  provisions  of  paragraph  167. — Dept.  Order 
(T.  D.  35517). 

Plated  with  Gold  or  Silver. — The  term  "  plated  with  gold  or  silver,"  when 
used  without  limitation,  signifies  that  the  given  articles  are  coated  with  gold  or 
silver  by  any  one  of  the  several  known  processes  which  are  employed  to  cover 
or  coat  such  articles  with  a  layer  of  gold  or  silver.  It  signifies  a  final  condition 
rather  than  the  process  by  which  the  condition  was  produced.  The  articles 
here  in  question  held  to  be  "  plated  with  gold  or  silver." — Tuska,  Son  &  Co.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35153;  (G.  A.  7587)  T.  D.  34651  affirmed. 

Plated  Antimony  Ware. — Antimony  ware,  coated  with  a  thin  film  of  silver 
or  gold  as  a  result  of  having  been  immersed  or  dipped  in  a  solution  of  silver  or 
gold,  is  properly  dutiable  under  the  provision  in  paragraph  167  for  "  articles  or 
wares  plated  with  gold  or  silver,"  irrespective  of  the  method  employed  to  pro- 
duce such  plated  effect.— T.  D.  34651  (G.  A.  7587)  ;  affirmed  by  T.  D.  35153 
(Ct.  Cust.  Appls.),  above. 

Cast-Iron  Boilers. — Merchandise  consisting  of  various  cast-iron  parts  which 
when  assembled  make  one  complete  boiler  was  held  properly  classified  under 
paragraph  167  as  manufactures  of  metal. — Ab.  38164. 

Metal  Crucifixes  3  inches  and  under  in  length,  valued  above  20  cents  per 
dozen  pieces,  dutiable  at  60  per  cent  ad  valorem  under  paragraph  356 ;  above 
3  inches  in  length,  unless  designed  exclusively  to  be  worn  upon  the  person, 
dutiable  under  paragraph  167. — Dept.  Order  (T.  D.  34404). 

60690°— 18— VOL  1 20 


306  DIGEST   OF  CUSTOMS  DECISIONS. 

Metal  Flash-Light  Cases. — The  outer  casings  of  electric  flash  lights,  com- 
posed wholly  or  in  chief  value  of  metal,  lacking  only  batteries  and  light  bulbs 
to  render  them  oompiote  articles,  valued  above  20  cents  per  dozen  pieces,  are 
not  like  articles  to  those  enumerated  in  paragraph  356,  and  are  therefore  not 
within  that  paragraph.  They  are  properly  dutiable  at  20  per  cent  ad  valorem 
as  manufactures  of  metal  not  plated  with  gold  or  silver  under  paragraph  167. — 
T.  D.  .35822  (G.  A.  7794). 

Metal  Tops  or  Clasps  for  Silk,  Leather,  or  Beaded  Bajcs. — Gold-plated' 
metal  tops  or  cla.sps  for  silk,  leather,  or  beaded  hand  bags  are  not  classifiable 
as  parts  of  metal  mesh  bags  at  60  per  cent  ad  valorem  under  paragraph  356, 
but  are  dutiable  as  articles  of  metal  plated  with  gold  at  50  per  cent  under  para- 
graph 167.— T.  D.  35799   (G.  A.  7793). 

Gold  or  Silver  Plated  Hairpins. — Hairpins  composed  of  brass-alloy  wire 
and  plated  with  either  gold  or  silver,  valued  at  less  than  20  cents  per  dozen 
pieces  and  not  commonly  known  as  jewelry,  are  properly  dutiable  at  the  rate 
of  50  per  cent  ad  valorem  under  the  provision  in  paragraph  167  for  "  articles 
or  wares  plated  with  gold  or  silver,"  as  here  assessed,  rather  than  under  the 
general  provision  in  paragraph  114  for  "  articles  manufactured  wholly  or  in 
chief  value  of  any  wire  or  wires  provided  for  in  this  section,"  as  claimed  by 
the  importers.— T.  D.  35645  (G.  A.  7766). 

Gold  and  Silver  Plated  Metal  Hardware  Fixtures.— Door  knobs,  handles, 
door  plates,  and  like  hardware  fixtures,  composed  in  chief  value  of  brass,  but 
plated  with  gold  or  silver,  are  properly  dutiable  at  50  per  cent  ad  valorem 
under  the  provision  in  paragraph  167  for  "  articles  or  wares  plated  with  gold 
or  silver,"  as  classified  by  the  collector,  rather  than  at  20  per  cent  ad  valorem 
under  said  paragraph  as  "  articles  or  wares  not  specially  provided  for  in  this 
section ;  if  composed  wholly  or  in  chief  value  of  brass,  but  not  plated  with  gold 
or  silver,"  as  claimed  by  the  importers.  Tuska  v.  U.  S.  (5  Ct.  Oust.  Appls., 
506;  T.  D.  35153)  followed.— T.  D.  35721  (G.  A.  7777). 
Metal  Pedometers  and  Compasses. 

Pedometers  and  Compasses — Manufactures  of  Metal. — Pedometers  and 
compasses  in  chief  value  of  metal  of  such  size  that  they  can  be  conveniently 
carried  in  the  pocket,  valued  above  20  cents  per  dozen  pieces,  not  "  composed 
wholly  or  in  part  of  platinum,  gold  or  silver,"  nor  plated  with  gold  or  silver, 
are  dutiable  at  20  per  cent  ad  valorem  under  paragraph  167  as  manufactures 
of  metal  not  specially  provided  for,  and  not  at  60  per  cent  ad  valorem  under 
paragraph  356. 

Powdered  tin,  so  bought  and  sold  in  the  trade  and  commerce  of  this  country 
and  used  as  a  coating  to  be  applied  to  paper  intended  for  wrapping  articles  to 
render  them  secure  against  atmospheric  conditions,  is  not  dutiable  as  bronze 
powder  under  paragraph  146,  as  classified  by  the  collector,  but  is  rather  duti- 
able under  paragraph  167  as  a  manufacture  of  metal  not  specially  provided  for, 
as  claimed  by  the  importers.— T.  D.  36536  (G.  A.  7926). 

Articles  Designed  to  be  Worn  or  Carried. — Merchandise  to  be  within  the 
third  clause  of  paragraph  356  must  be  "  valued  above  20  cents  per  dozen 
pieces  " ;  must  be  "  designed  to  be  worn  on  apparel  or  carried  on  or  about  or 
attached  to  the  person  " ;  must  be  one  of  the  articles  mentioned  in  the  para- 
graph, or  a  like  article  thereto;  and  must  be  composed  of  metal. 

Customary  Use — Specific  Purpose. — Articles  which  are  not  designed  to  be 
worn  on  apparel  nor  like  the  articles  enumerated  in  the  paragraph,  because 
not  customarily  carried  on  the  person  or  in  customary  use,  but  only  carried 
when  their  use  is  desired  by  a  specific  class  of  people  for  a  specific  purpose,  are 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  307 

not  within  paragraph  356,  even  thnugh  in  other  respects  they  answer  the  re- 
quirements of  the  paragraph.— T.  D.  35949  (G.  A.  7824). 

Plated  Articles. — The  last  clause  of  paragraph  167,  tariff  act  of  1913,  taxing 
articles  or  wares  of  certain  metals  when  not  plated  with  gold  or  silver,  ex- 
cludes from  its  operation  not  only  such  articles  as  are  entirely  plated  but  also 
such  as  have  a  substantial  portion  of  their  surfaces  plated,  and  relegates  them 
to  the  provision  in  the  same  paragraph  for  articles  or  wares  plated  with  gold 
or  silver. 

Gold  or  Silver  Plated  Hand  Bag  or  Purse  Frames,  How  DuTiABLE.^Hand 
bag  or  purse  frames  with  a  substantial  portion  of  their  surfaces  plated  with 
gold  or  silver  are  dutiable  under  the  first  clause  of  paragraph  167  as  "  articles 
or  wares  plated  with  gold  or  silver  "  at  50  per  cent  ad  valorem,  and  not  under 
the  last  clause  as  metal  articles  not  plated  with  gold  or  silver  at  20  per  cent 
ad  valorem. 

Wares  in  Chief  Value  of  Glass,  With  Gold  or  Silver  Plated  Trimming, 
How  Dutiable. — Penholder  racks  or  stands  in  chief  value  of  glass,  with  gold 
or  silver  plated  metal  rims,  are  dutiable  as  manufactures  of  glass,  under  para- 
graph 95,  and  not  as  gold  or  silver  plated  metal  articles  under  paragraph 
167.— Cross  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36308;  (G.  A.  7761) 
T.  D.  35608  modified. 

Articles  Plated  With  Gold  or  Silver, — Metal  articles,  partly  plated  with 
gold  or  silver,  are  dutiable  at  50  per  cent  ad  valorem  under  the  provision  in 
paragraph  167  for  "  articles  or  wares  plated  with  gold  or  silver."  It  is  not 
essential  that  an  article  be  wholly  or  substantially  plated  with  gold  or  silver ; 
the  mere  fact  that  any  part  thereof  has  been  plated  with  either  of  those  metals 
is  suflicient  to  bring  it  within  said  provision.— T.  D.  35608  (T.  D.  7761). 

Where  25  per  cent  of  the  exposed  surface  of  article  is  plated  with  gold  or 
silver  the  articles  are  properly  dutiable  at  the  rate  of  50  per  cent  ad  valorem 
under  paragraph  167.— Dept.  Order  (T.  D.  34182). 

Whistles  of  Brass. — Cyclone  or  siren  whistles  of  brass,  nickel  plated,  sold 
by  manufacturers  of  musical  instruments  for  the  use  of  drummers,  to  be  hung 
on  the  wall  and  not  carried  on  the  person,  are  dutiable  as  articles  of  brass  at 
20  per  cent  ad  valorem  under  paragi-aph  167,  and  not  at  60  per  cent  under  para- 
graph 356.— T.  D.  35845  (G.  A.  7801). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Automatic  Lighters. — From  the  evidence  and  upon  examination  of  the 
firticle  itself  it  can  not  well  be  deemed  a  smoker's  article.  Its  use  appears  to 
be  to  light  acetylene  lamps.  It  is  dutiable  as  a  manufacture  of  metal,  para- 
graph 199.  Distinguishing  Ab.  13785  (T.  D.  27785).— Sheldon  &  Co.  r. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32199;   (G.  A.  Ab.  26400)  T.  D.  31832  reversed. 

Old  Bullets.— The  merchandise  invoiced  as  nickel  bullets  was  assessed  with 
duty  under  paragraph  199  and  is  claimed  dutiable  as  nickel  alloys  under  para- 
graph 185 ;  as  nonenumerated  manufactured  articles  under  paragraph  480 ;  or 
free  of  duty  as  old  brass  under  paragraph  521 ;  as  old  copper  under  paragraph 
544 ;  or  as  junk  under  paragraph  600.  We  must  hold  that  none  of  the  claims 
as  raised  by  the  protest  are  well  founded.— Ab.  28987  (T.  D.  32655). 

Crucifixes  and  Reliquaries  classified  under  paragraph  448  were  held  dutia- 
ble as  manufactures  of  metal  (pa**.  199). — Ab.  37533. 

Electric  Arc  Lamps. — Complete  electric  arc  lamps  consisting  of  metal 
lamps  and  glass  globes  were  held  dutiable  as  entireties  as  manufactures  of 


308  DIGEST  OF  CUSTOMS  DECISIONS. 

metal  uudor  pnriigraph  109.  Duty  was  assessed  uixm  the  lamps  under  para- 
graph 190,  and  on  the  clobes  under  paragraph  98. — Ab.  31534  (T.  D.  33263). 

E.vposure  Meters. — Instruments  known  as  exposure  meters,  designed  for  use 
by  photographers  in  determining  proper  exposure  for  plates  or  tilms,  and  com- 
posed in  chief  value  of  metal,  are  dutiable  as  manufactures  of  metal  under 
paragraph  190,  and  not  as  articles  ornamental  in  character  designed  to  be  car- 
ried on  or  about  the  person  under  paragraph  448. — T.  D.  30062   (G.  A.  7028). 

Metal  Faucets  for  Olive  Oil  Cans. — Metal  faucets  imported  with  olive  oil 
cans,  classified  under  paragraph  199,  were  claimed  to  be  free  of  duty  as  part  of 
the  containers.  It  was  found  that  the  containers  were  complete  in  every  re- 
spect and  that  the  faucets  serve  no  purpose  until  after  the  seal  is  broken.  Pro- 
test overnded.    G.  A.  1890  (T.  D.  13618)  cited.— Ab.  35459  (T.  D.  34416). 

Mesh  Composed  of  Silver. — Silver  mesh  in  strips  from  6  to  9  feet  long 
and  from  9  to  10  inches  wide,  suitable  for  use  in  the  manufacture  of  mesh  bags 
and  for  other  purposes  as  well,  is  neither  mesh  bags  nor  parts  thereof,  but  is 
material  out  of  which  mesh  bags  may  be  manufactured  and  is  properly  dutiable 
at  45  per  cent  ad  valorem  as  manufactures  in  part  of  metal  under  paragraph 
199.  U.  S.  r.  Simon  (84  Fed.,  154)  ;  Fenton  v.  U.  S.  (1  Ct.  Cust.  Appls.,  529; 
T.  D.  31546).— T.  D.  33144   (G.  A.  7426). 

Needle  Threaders  or  threading  hooks,  used  in  threading  needles  for  embroid- 
ering machines,  are  not  dutiable  as  "needles"  under  paragraph  164,  but  are 
dutiable  as  "  manufactures  of  metal  "  under  paragraph  199. — T.  D.  31347  (G. 
A.  7178). 

Nickeled  Zinc  in  Strips. — Zinc  nickeled  on  one  side,  polished,  and  cut  into 
strips,  dutiable  under  paragraph  199.— Dept.  Order  (T.  D.  31396). 

Iron  I»ile  Protectors. — The  importation  was  of  pile  protectors  made  of  sec- 
tional, semicircular  iron  plates,  which  when  riveted  together  took  a  drum 
shape.  As  to  the  point  whether  the  holes  in  the  plates  were  punched  before 
or  after  rolling,  the  testimony  is  distinct  that  they  were  punched  after  rolling. 
This  constitutes  an  advancement  in  the  course  of  manufacture  beyond  hammer- 
ing, rolling,  or  casting,  resulting  in  changing  the  crude  article  into  a  form 
ready  for  actual  use.  The  merchandise  was  properly  assessed  under  para- 
graph 190.^U.  S.  V.  American  Railroad  Co.  of  Porto  Rico  (Ct.  Cust.  Appls.), 
T.  D.  35005;  (G.  A.  Ab.  35945)  T.  D.  34571  reversed. 

"  Planit  "  Packing. — Tin  parings  and  lead  shavings  obtained  by  the  use  of  a 
laihe  in  the  ordinary  methods  of  turning  bars  of  metal  to  shape  and  form  might, 
it  is  true,  be  deemed  waste,  but  there  is  no  evidence  here  to  negative  the  idea 
that  these  parings  and  shavings  may  have  been  produced  for  u.se  in  the  manu- 
facture of  a  packing.  The  app(>arance  of  the  sample  is  suggestive  of  an  article 
specially  prepared  for  calking  puri)oses.  The  importation  was  properly  as- 
sessed under  paragraph  100. — Ilodgart  &  Co.  v.  U  .S.  (Ct.  Cust.  Appls.),  T.  D. 
32048;   (G.  A.  Ab.  25107)  T  .D.  31429  affirmed. 

Steel  Railway  Ties. — A  railway  tie  or  sleeper  of  steel,  cut  to  proper  length 
and  with  iiolt  holes  punched  at  each  end,  is  further  advanced  than  (he  uncom- 
pleted forms  of  steel  as  material  for  which  provision  is  made  under  paragraph 
131.  The  steel  ties  are  dutiable  under  paragraph  100  as  manufactures  of  metal, 
rather  than  as  "steel  not  specially  provided  for"  under  paragraph  131.— T.  D. 
31180    (G.  A.  7146). 

Steins  of  which  the  metal  covers  are  the  component  of  chief  value  were  held 
dutiable  as  manufactures  of  metal  under  paragraph  199. — Ab.  24377  (T.  D. 
31134). 


SCHEDULE   C — METALS   AND   MANUFACTURES   OF,  309 

Tinsel  Wire. — Flat  wire  in  width  22  Birmingham  gauge  and  in  thicljness  32 
Birmingham  wire  gauge  dutiable  at  the  rate  of  45  per  cent  ad  valorem  under 
paragraph  199.— Dept.  Order  (T.  D.  32609). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Babbitt  Metal  not  an  unwrought  metal,  but  dutiable  as  a  manufacture  of 
metal  at  45  per  cent  ad  valorem  under  paragraph  193. — T.  D.  21480  (G.  A. 
4519). 

Bottles  With  Metal  Mountings. — Fancy  glass  bottles  with  metal  mountings 
are  not  within  the  provision  in  paragraph  99  for  plain  glass  bottles. — Mark 
Cross  Co.  V.  U.  S.  (C.  C),  T.  D.  27771 ;  Ab.  11473  (T.  D.  27384)  affirmed. 

Bronze  Mounted  China  Vases,  in  chief  value  of  metal,  are  dutiable  under 
paragraph  193,  at  the  rate  of  45  per  cent  ad  valorem. 

The  provisions  of  paragraph  95  for  china  vases  cover  only  vases  made  wboUy 
of  chinaware.  When  vases  are  not  wholly  of  chinaware,  but  are  in  chief  value 
thereof,  they  fall  within  paragraph  96.  Glaenzer  v.  U.  S.  (cited  in  T.  D.  21140) 
distinguished.— T.  D.  24674  (G.  A.  5420). 

Old  Cannon,  made  from  composition  metal,  although  of  obsolete  patterns, 
and  unfit  for  use  as  cannon,  are  dutiable  as  manufactures  of  metal,  under  para- 
graph 193.  Such  articles,  never  having  lost  their  character  as  manufactured 
arttcles,  are  dutiable  as  manufactures  of  metal  and  are  not  entitled  to  free 
entry  as  old  metal,  fit  only  for  remanufacture.  Downing  v.  U.  S.  (116  Fed. 
Rep.,  779),  Downing  v.  U.  S.  (Circuit  Court  of  Appeals,  unpublished),  and 
G.  A.  4659  (T.  D.  22019)  cited  and  followed.— T.  D.  24549  (G.  A.  5369). 

Old  cannon,  composed  of  copper  91.09  per  cent,  ancl  tin  7.05  per  cent  (the 
remaining  components  not  being  determined),  although  practically  worthless 
for  use  in  war  as  against  modern  onlnance,  are  nevertheless  dutiable  as  manu- 
factures of  metal,  and  are  not  free  of  duty  as  "  composition  metal  of  which 
copper  is  a  component  material  of  chief  value."  Dwight  v.  Merritt  (140  U.  S., 
213)  referred  to.— T.  D.  22019  (G.  A.  4659). 

Cast  Steel  Grinders  Not  Plates.— Pieces  of  cast  steel  upon  which  machine 
work  had  been  done  after  being  cast  and  so  forming  a  combination  of  parts 
ready  for  immediate  use  in  a  cement  mil.  ai-e  finished  articles  and  are  not 
"  plates  "  as  provided  for  under  paragraph  135,  and  were  dutiable  under  para- 
graph 193.— U.  S.  V.  Prosser  (Ct.  Cust.  Appls.),  T.  D.  30848;  T.  D.  26835  and 
T.  D.  27493  reversed. 

Coin  Swords. — So-called  copper  cash  swords,  consisting  of  articles  in  the 
form  of  swords,  and  composed  of  copper  coins  corded  together  and  securely 
fastened  around  an  iron  rod  covered  by  metal  foil,  are  dutiable  as  articles  in 
part  of  metal  under  paragraph  193,  rather  than  free  of  duty  as  "  coins  "  under 
paragraph  530.— Soy  Kee  &  Co.  v.  U.  S.  (C.  C),  T.  D.  30297;  Ab.  19874  (T.  D. 
29329)   affirmed. 

Copper-Coin  Articles. — Ornaments  made  of  copper  coins,  in  the  shape  of 
swords  and  other  articles  for  the  household,  are  subject  to  classification  under 
paragraph  193,  as  articles  of  copper,  not  specially  provided  for,  rather  than  under 
paragraph  530  as  copper  coins  or  under  section  6  as  unenumerated  articles. — 
T.  D.  28773  (G.  A.  6720). 

Engravers'  Tools,  composed  of  small  steel  shafts,  tipped  with  a  diamond 
fragment,  imported  under  the  tariff  act  of  1897,  are  dutiable  as  manufactures 
composed  in  part  of  steel  at  45  per  cent  ad  valorem  under  paragraph  193,  and 
not  at  60  per  cent  ad  valorem,  as  precious  stones  set,  under  paragraph  434. 
In  re  Hope,  etc.,  Co.  (100  Fed.  Rep.,  286)  followed.— T.  D.  22216  (G.  A.  4706). 


310  DIGEST   CfF   CUSTOMS   DECISIONS. 

Generator  Shaft. — A  generator  shaft  for  use  as  a  part  of  an  electric  engine, 
which  has  heen  forged  and  sul)se<iuentl.v  rough-bored  and  rough-turned,  is  not 
dutiable  as  a  "  forging,"  under  iJiiragrapli  127.  nor  as  "  mill  shafting"  or  "steel 
in  all  forms  and  shapes,"  under  paragraph  13"),  but  is  dutiable  as  manufactures 
of  metal,  under  paragraph  193.— T.  D.  32377  (G.  A.  7345). 

Gilded  Figures  of  Plaster  of  Paris. — Plaster-of-Paris  figures  ornamented 
with  gold  mechanically  applied  in  the  form  of  gold  leaf,  metal  being  the  com- 
ponent material  of  chief  value,  are  properly  dutiable  at  the  rate  of  45  per  cgnt 
ad  valorem  under  paragraph  193,  as  articles  composed  wholly  or  in  part  of 
metal,  and  not  under  paragraph  97  nor  paragraph  450. — T.  D.  2G098  (G.  A. 
5951). 

Glass  Jars  With  Metal  Covers,  metal  the  component  material  of  chief 
value,  were  held  dutiable  as  manufactures  of  metal  under  paragraph  193,  as 
claimed  by  the  importers.  The  board  found  the  metal  covers  were  not  de- 
signed for  ornamentation,  but  to  serve  a  useful  purpose. — Ab.  251G2  (T.  D. 
31450). 

Hatters'  Conformators.^ — The  merchandise  is  invoiced  as  "  conformateurs 
complete,"  "  formillons,"  "  plats,"  and  "  formillons  and  plats."  The  complete 
conformator  is  in  two  parts,  a  headpiece  and  a  formillon.  The  headpiece  is  a 
skeleton  frame  of  w'ooden  slats  and  with  metal  parts,  used  to  mark  a  pattern 
or  make  a  record  of  the  size  and  shape  of  the  head.  The  formillon  has  a 
wooden  base,  which  is  called  the  plat,  and  is  made  up  of  a  certain  number  of 
adjustable  wooden  parts  with  metal  attachments.  It  is  used  in  titting  hats  to 
the  shape  or  form  of  the  pattern.  The  headpiece  with  its  complete  formillon 
constitutes  the  article  known  as  the  conformator  in  use  by  hatters. 

It  appears  from  the  testimony  taken  at  the  hearing  that  in  these  complete 
conformators  metal  preponderates  in  value  over  the  wood ;  and  we  find  as  a 
fact  in  the  ca.ses  at  bar  that  metal  is  the  component  material  of  chief  value  in 
the  said  complete  conformators.  Extra  parts,  such  as  formillons  and  plats, 
though  they  may  be  imported  with  the  "  conformators  complete,"  are  not  on 
that  account  to  be  considered  together  with  the  conformators  as  a  unit.  If  they 
are  additional  parts  they  are  subject  to  separate  classification.  In  these  cases 
there  are  several  items  which  are  shown  to  be  extra  and  additional  formillons 
and  plats.— Ab.  20055  (T.  D.  29389). 

Jeweled  Picture  Frames. — -Picture  frames  set  with  precious  stones  are 
dutiable  at  45  i)er  cent  ad  valorem  under  paragraph  193,  and  not  at  the  rate 
of  GO  per  cent  ad  valorem  as  jewelry  under  paragraph  434.  U.  S.  v.  Knoedler 
(T.  D.  28282)  and  T.  D.  28244  cited.- T.  D.  28344  (G.  A.  6645). 

Machine  Parts. — The  parts  of  certain  ball  mills  in  these  cases  were  imported 
by  separate  vessels  and  covered  by  separate  entries. 

It  ap])ears  clear  to  us  that  all  of  these  importations  must  be  considered  in  their 
una.ssembled  state.  Most  of  the  shipments  merely  include  so-called  plates, 
grinders,  and  round  steel  forged  balls.  Where  the  other  unspecified  parts  of 
the  ball  mills  are  shipped,  there  are  found  lacking  most  of  the  plates  and  many 
other  of  the  essential  parts  of  the  ball  mill.  Many  shipments  merely  comprise 
either  plates  or  steel  balls. 

The  outer  and  inner  side  plates  are  shown  to  be  but  steel  castings,  and  they 
are  entitled  to  classification  under  paragraph  135,  at  the  applicable  specific  rate 
per  pound.  The  cast-steel  grinding  i)lates  are  the  same  as  those  pa.ssed  on  in 
the  Prosser  case  (1  Ct.  Gust.  Appls.,  22;  T.  D.  30848),  and  are  dutiable  properly 
as  assessed.  The  bolts  are  dutiable  as  claimed,  under  paragraph  145,  as  steel 
bolts,  and  the  steel  balls  are  dutiable  properly  as  forgings  under  paragraph  127, 
as  claimed.     Note  Ab.  9241   (T.  D.  26890).— Ab.  27459  (T.  D.  32126). 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  311 

Metal  Figures  Not  Toys.— Metal  figures  or  nippes,  representing  various 
kinds  of  animals,  such  as  horses,  clogs,  deer,  etc.,  single  and  in  groups,  some  of 
which  have  pin  or  ash  trays  attached,  are  dutiable  as  articles  of  metal,  not 
specially  provided  for,  under  paragraph  193,  and  not  as  toys  under  paragraph 
418.  Samstag  v.  U.  S.  (T.  D.  28261)  cited  and  followed.— T.  D.  28296  (G.  A. 
6638). 

Metal  Figures  of  horses,  deer,  etc.,  single  and  in  groups,  which  are  known  in 
trade  as  "  metal  novelties,"  and  are  generally  used  as  mantle  or  cabinet  orna- 
ments rather  than  by  children  as  toys,  Held  not  to  be  duitable  under  the  pro- 
vision for  "toys"  in  paragraph  418. — Samstag  v.  U.  S.  (C.  C),  T.  D.  28261; 
Ab.  12484  (T.  D.  27550),  affirmed. 

Miniature  Frames  of  precious  metals  set  with  precious  stones,  being  articles 
of  utility  and  not  for  personal  adornment,  are  not  included  in  the  provision 
in  paragraph  434,  for  "  articles  commonly  known  as  jewelry." — U.  S.  v. 
Knoedler  (C.  C),  T.  D.  28282;  (G.  A.  6427)  T.  D.  27577  affirmed. 

Miniature  Pistols  and  Guns,  and  Cartridges  for  Same. — Miniature  breech- 
loading  guns  5i  inches  long  are  dutiable  as  manufactures  of  metal  under  para- 
graph 193,  at  45  per  cent  ad  valorem.— T.  D.  24768  (G.  A.  5467). 

Needle  Threaders  not  Needles. — So-called  needle  threaders  consisting  of 
thin  steel  implements  about  1^  inches  in  length  and  about  one  twenty-fourth 
of  an  inch  wide,  with  a  hook  at  each  end,  and  designed  to  be  used  to  fasten  the 
thread  into  the  eye  of  sewing  and  embroidery  needles  in  Swiss  embroidery  ma- 
chines, are  not  needles,  and  are  dutiable  as  manufactures  of  metal  at  45  per 
cent  ad  valorem  under  paragraph  193.  G.  A.  4528  (T.  D.  21505)  and  G.  A.  4938 
(T.  D.  23109)  cited.— T.  D.  24322   (G.  A.  5309). 

Templets. — The  Importers  contended  that  these  articles  were  free  of  duty 
under  paragraph  616,  relating  to  patterns  for  machinery. 

The  templet  is  an  instrument  to  locate  readily  and  accurately  on  cylindrical 
metal  sheets  the  points  where  holes  are  to  be  punched  for  boiler  tubes.  It 
may  be  commonly  described  as  a  pattern ;  still,  we  believe  this  kind  of  a  templet 
is  more  in  the  nature  of  a  form,  gauge,  or  tool  than  a  pattoj-n  for  machinery  as 
provided  for  in  the  free  list  of  the  tariff.— Ab.  20418  (T.  D.  29464). 

Tin  Disks  stamped  out  of  tin  plate  used  in  the  manufacture  of  tin  cans  are 
dutiable  under  paragraph  193  as  manufactures  of  metal,  rather  than  as  waste 
under  paragraph  463,  or  as  articles  manufactured  from  tin  plate  under  para- 
graph 140.  Shallus  V.  U.  S.  (162  Fed.  Rep.,  653;  T.  D.  29104)  followed;  G.  A. 
5632  (T.  D.  25171)  reversed.— T.  D.  29438  (G.  A.  6844). 

The  provision  in  paragraph  134  for  "  sheets  commercially  known  as  tin 
plates,"  includes  rectangular  sheets  and  does  not  relate  to  tin  disks. 

Disks  varying  from  1.5  to  3  inches  in  diameter,  which  arose  as  a  by-product 
in  the  manufacture  of  tin  cans  and  consist  simply  of  the  round  pieces  cut  out  of 
the  tops  of  the  cans  to  provide,  an  aperture  for  filling,  are  not  covered  by  para- 
graph 140  relating  to  articles  "  not  specially  provided  for,  wholly  or  partly 
manufactured  from  tin  plate,"  nor  by  paragraph  463,  relating  to  "  waste,"  but 
are  dutiable  under  paragraph  193  as  "  articles  or  wares  not  specially  provided 
for,  composed  of  metal,  and  whether  partly  or  wholly  manufactured." 

An  article  can  not  be  said  to  have  been  "  manufactured  "  which  has  been  sub- 
jected to  a  process  that  greatly  reduces  its  value.  "  Manufacturing  "  implies 
addition  to  and  not  subtraction  from  the  value  of  the  thing  manufactured. 
Therefore  disks  cut  from  tin  plate  which  are  worth  only  about  one-fifth  as 
much  per  pound  as  the  plate  from  which  they  were  made  are  not  "  manu- 
factured from  tin  plate  "  within  the  meaning  of  paragraph  140. — Shallus  v.. 


312  DIGEST  OF   CUSTOMS  DECISIONS. 

U.  S.  (C.  C.  A.),  T.  D.  2<)1()4;  T.  D.  28324  (C.  C),  and  Ab.  4129  (T.  D.  25894) 
r«>verst'(l. 

Umbrella  and  Cane  Handles  Set  with  Trecious  Stones. — Umbrella  and 
cane  handles  composed  of  precious  metal  set  with  genuine  diamonds,  pearls, 
etc.,  are  not  "  commonly  known  as  jewelry  "  within  the  meaning  of  paragraph 
434,  but  are  dutiable  as  manufactures  in  part  of  metal  under  paragraph  193. 
U.  S.  V.  Knoedler  (154  Fed  Kei).,  928;  T.  D.  28282)  followed.— T.  D.  29304 
(G.  A.  G819). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Cork  Openers  Not  Parts  of  Bottles. — Ginger  ale,  soda  water,  and  lemonade 
iinporteil  with  10  metal  corli  openers  in  each  case.  The  cork  openers  are  not 
jiarts  of  the  bottles,  are  dutiable  as  manufactures  of  metal,  and  not  with  the 
contents.— T.  D.  17491  (G.  A.  3630). 

Enameled  Portraits,  composed  in  large  part  of  metal,  are  dutiable  as  manu- 
factures of  metal,  and  not  as  nonenumerated  articles,  nor  free  as  original 
drawings.— T.  I).  18075  (G.  A.  3877). 

Pocket  Case  Surgical  Instruments  are  dutiable  as  manufactures  of  metal 
and  not  as  pocketknives.— T.  D.  18611  (G.  A.  4009). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cigarette  Machinery. — Metal  machines  designed  for  the  manufacture  of 
cigarettes  are  dutiable  as  manufactures  of  metal  and  not  as  smokers'  articles. — 
T.  D.  13778  (G.  A.  1972). 

Drawing  Pens  or  pencils  are  dutiable  as  manufactures  of  metal  and  not 
as  pens  metallic— T.  D.  14399  (G.  A.  2283). 

Gold  Powder  is  dutiable  as  a  manufacture  of  metal  and  not  as  waste  or 
as  a  nonenumerated  article,  nor  free  as  bullion  or  as  sweepings. — T.  D.  15415 
(G.  A.  2809). 

Hair-drawing  Cards, — Drawing  cards  composed  of  leather  and  tempered 
steel  wire  (steel  chief  value),  the  cards  used  for  drawing  human  hair,  are 
dutiable  as  manufactures  of  metal  and  not  as  card  clothing. — T.  D.  15141 
(G.  A.  2067). 

Hypodermic  Steel  Needles  are  dutiable  as  manufactures  of  steel  and  not 
ns  needles.— T.  I).  15143  ((J.  A.  2669). 

Metiil  Keys  for  Sardine  Boxes,  separately  packed  and  not  attached  to  the 
boxes,  are  dutiable  as  manufactures  of  metal  and  not  free  as  coverings. —  T.  D. 
13618  (G.  A.  1890). 

Needle  Points  for  Blanket  Frames  are  dutiable  as  manufactures  of  metal 
and  not  as  needles.— T.  D.  15709  (G.  A.  2890). 

Pearl  Button  Drills  (crown  borers)  are  dutiable  as  manufactures  of  metal 
r.nd  not  as  circular  saws.— T.  D.  15702  (G.  A.  2883). 

Running  Spikes  are  dutiable  as  manufactures  of  metal  and  not  as  spikes. — 
T.  D.  15708  (G.  A.  2889). 

Silver  Powder. — A  iwwder  made  of  pure  silver  is  a  manufacture  of  silver. — 
T.  D.  12909  (G.  A.  1460). 

Metal  Skeleton  Cigar  Cutters  designed  for  use  after  being  mounted  with 
handles,  the  addition  of  handles  being  a  substantial  process  of  manufacture, 
are  dutiable  as  manufactures  of  metal  and  not  as  smokers'  articles. — T.  D. 
14745  (G.  A.  2467). 


SCHEDULE    C METALS   AND   MANUFACTURES   OF.  313 

Tape  Measures  in  Metal  Cases  dutiable  as  manufactures  of  metal. — T.  D. 
14920   (G.  A.  2549). 

Tin  Foil  dutiable  at  55  per  cent  as  a  manufacture  of  tin. — T.  D.  12435 
(G.  A.  1173). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Plated  "  Broaches,"  Hooks,  Swivels. — Hooks,  swivels,  and  bars  made 
of  metal  plated,  for  use  as  attachments  to  watch  guards  or  watch  chains,  are 
dutiable  as  plated  articles  and  not  as  jewelry.— T.  D.  12206  (G.  A.  1020). 

Forged  Tools. — Carpenters'  pincers,  scythes,  and  grass  hooks  made  of 
forged  steel  are  dutiable  as  manufactures  of  metal  and  not  as  forgings. — 
Saltonstall  v.  Wiebusch,  156  U.  S.  601. 

Hollow  Ware. — Teapots,  coffeepots,  coffee  boilers,  stewpans,  and  preserve 
kettles  are  dutiable  as  manufactures  of  metal  and  not  as  hollow  ware. — T.  D. 
10414  (G.  A.  105). 

Iron  Hooks  used  for  the  manufacture  of  feeders  for  wicker  cards  in  a  card- 
ing machine,  sharpened  after  being  set  in  the  cylinder,  but  first  hanmiered  up 
in  the  iron  and  then  struck  in  a  die,  and  known  in  trade  as  hooks,  and  not  as 
iron  forgings,  are  dutiable  as  manufactures  of  iron  and  not  as  forgings  of 
iron. — Lemaire  Feeder  Co.  v.  Cadwalader  (C.  C),  42  Fed.  Rep.,  529. 

Iron  Show  Cards. — Iron  advertising  or  show  cards  of  various  sizes  were 
imported  and  sold  for  advertising  purposes  to  hang  on  walls  or  in  windows  in 
public  places.  They  contained  generally  the  name  of  the  person  or  of  the  article 
advertised  and  some  picture  or  ornament  which  were  printed  from  lithographic 
stones  upon  the  plates  of  sheet  iron  in  the  same  way  that  lithographing  is  done 
upon  paper  or  cardboard.  The  principal  part  of  the  value  of  the  completed  card 
was  in  the  printing  done  upon  the  material,  and  not  in  the  material  itself.  Held, 
that  they  were  dutiable  as  manufacures  composed  in  part  of  iron  and  not  as 
printed  matter. — Forbes  Lithographing  Co.  v.  Worthington,  132  U.  S.  655. 

Manufactures  of  iron. — Pincers,  pliers,  chisels,  hammers,  nippers,  awls, 
trowels,  corkscrews,  gunlocks,  and  other  like  manufactures  of  iron,  steel,  and 
brass  are  dutiable  as  manufactures  of  iron  and  not  as  forgings  of  iron  or  steel  or 
as  cutlery.— T.  D.  16010  (G.  A.  3034). 

Shot  Chains  of  iron  or  steel,  consisting  of  iron  or  steel  balls  fastened  together 
with  swivels  or  links,  are  dutiable  as  chains  and  not  as  manufactures  of  metal. 
In  re  Lorsch,  49  Fed.  Rep.,  221;  T.  D.  10890  (G.  A.  385)  reversed. 

Silver-Plated  Thimbles. — Thimbles  composed  of  base  metal  plated  with 
silver,  their  interior  gilded,  are  dutiable  as  plated  and  gilt  articles  and  not  as 
manufactures  of  metal.— T.  D.  10681  (G.  A.  265). 

Brass  Upholstering  Nails  ai*e  dutiable  as  manufactures  of  metal  and  not  as 
nails  nor  as  plated  or  gilt  articles. — Berbecker  v.  Robertson,  152  U.  S.  373. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1888. 

Manufactures  of  Metals. — Where  Congress  provided  that  on  and  after 
August  1,  1872,  but  90  per  centum  of  the  duties  theretofore  levied  should  be 
collected  and  paid  upon  all  metals  not  therein  otherwise  provided  for,  "  and  all 
manufactures  of  metals  of  which  either  of  them  is  the  component  part  of  chief 
value,"  Held  that  the  words  "  manufactures  of  metals  "  refer  to  manufactured 
articles  in  which  metals  form  a  component  part  and  not  to  articles  in  which 
they  have  lost  their  form  entirely  and  have  become  the  chemical  ingredients  of 
new  forms. 


314  DIGEST  OF  CUSTOMS   DECISIONS. 

White  lead,  nitrate  of  lead,  oilde  of  ziuc,  aud  dry  aud  orange  mineral  are 
manufartures  of  metals  within  the  meaning  of  that  act. — Meyer  v.  Arthur,  91 
U.  S.  570. 

Steel  Tire  Blooms  which  have  i)a.s.sed  tliroiisli  an  important  stage  in  the 
process  of  manufacture  into  steel  tires,  but  are  not  sliown  to  have  been  adapted 
or  intended  to  be  ma<le  into  tires  for  the  driving  wlieels  for  locomotives,  are 
dutiable  at  35  per  cent  as  manufactures  of  steel  not  otherwise  provided  for 
and  not  at  30  per  cent  as  steel  not  otherwiije  provided  for. — Tyre  &  Spring 
Worlis  Co.  V.  Spalding,  U6  U.  S.  541. 


1909 


1897 


SCHEDULE  D— WOOD  AND  MANUFACTUKES  OF. 

168.  Briar  root  or  briar  wood,  ivy  or  laurel  root,  and  similar  wood 
1913    uJi^^oufactured,  or  not  further  advanced  than  cut  into  blocks  suitable 

for  the  articles  into  which  they  are  intended  to  be  converted,  10  per 
centum  ad  valorem. 

202.  Briar  root  or  briar  wood,  ivy  or  laurel  root,  and  similar  wood 
unmanufactured,  or  not  further  advanced  than  cut  into  blocks  suitable 
for  the  articles  into  which  they  are  intended  to  be  converted,  15  per 
centum  ad  valorem. 

700.  Woods :  *  *  *  Briar  root  or  briar  wood  and  similar  wood 
unmanufactured,  or  not  further  advanced  than  cut  into  blocks  suitable 
for  the  articles  into  which  they  are  intended  to  be  converted  *  *  *. 
( Free. ) 

684.  *     *     * ;   briar   root  or  briar  wood,   and   similar  wood   unmanu- 
1894    factured,  or  not  further  manufactured  than  cut  into  blocks  suitable  for 
the  articles  into  which  they  are  intended  to  be  converted ;     *     *     *. 

756.  *     *     * ;   briar  root  or  briar   wood,   and   similar  wood   unmanu- 
1890    factured,  or  not  further  manufactured  than  cut  into  blocks  suitable  for 
the  articles  into  which  they  are  intended  to  be  converted ;     *     *     *. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Wood  Blocks  for  Engravers'  Use. — Blocks  of  wood  cut  to  size  and  pre- 
pared for  engravers'  use  for  making  wood  type,  classified  under  paragraph  215, 
were  held  dutiable  under  the  provisions  of  paragraph  202. — Ab.  32937  (T.  D. 
83594). 

169.  Cedar,  commercially  known  as  Spanish  cedar,  lignum-vitse, 
lancewood,  ebony,  bos,  granadilla,  mahogany,  rosewood,  and  satinwood ; 
all  the  foregoing  when  sawed  into  boards,  planks,  deals,  or  other  forms, 

^°^^  and  not  specially  provided  for  in  this  section,  and  all  cabinet  woods  not 
further  manufactured  than  sawed,  10  per  centum  ad  valorem ;  veneers  of 
wood,  15  per  centum  ad  valorem. 

203.  Sawed  boards,  planks,  deals,  and  all  forms  of  sawed  cedar, 
lignum-vitae,  lancewood,  ebony,  box,  granadilla,  mahogany,  rosewood, 
satinwood,  and  all  other  cabinet  woods  not  further  manufactured  than 
sawed,  15  per  centum  ad  valorem ;  veneers  of  wood,  and  wood  unmanu- 
factured, not  specially  provided  for  in  this  section,  20  per  centum  ad 
valorem. 

198.  Sawed  boards,  planks,  deals,  and  all  forms  of  sawed  cedar,  lignum- 

vitte,  lancewood,  ebony,  box,  granadilla,  mahogany,  rosewood,  satinwood, 

1897     and  all  other  cabinet  woods  not  further  manufactured  than  sawed,  15 

per  centum  ad  valorem ;  veneers  of  wood,  and  wood,  unmanufactured,  not 

specially  provided  for  in  this  Act,  20  per  centum  ad  valorem. 

683.  *  *  *  wood  unmanufactured  :  Provided,  That  all  of  the  articles 
mentioned  *  *  *  when  imported  from  any  country  which  lays  an  ex- 
port  duty  or  imposes  discriminating  stumpage  dues  on  any  of  them,  shall 
be  subject  to  the  duties  existing  prior  to  the  passage  of  this  Act. 

315 


316  DIGEST   OF   CUSTOMS  DECISIONS. 

220.  Sawed  boards,  plauk,  deals,  anil  all  forms  of  sawed  cedar,  lignum- 

vitiP,  lancewood,  ebony,  box,  graiiadilla.  iiialiojraiiy.  rosewood,  satlnwood, 

1890    and  all  other  cabinet-woods  not  further  manufactured  than  sawed,  15  per 

centum  ad   valorem;    veneers  of  wood,   and   wood,   unmanufactured,   not 

specially  provideil  for  in  this  Act,  20  per  centum  ad  valorem. 

1883        ^'^^'  ^^'^"'^'  unmanufactured,  not  specially  enumerated  or  provided  for 
in  this  Act,  20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Japanese  White-Oak  Jjuniber. — ''All  Othkr  Cabinet  Woods." — In  para- 
graphs 203,  tariff  act  of  1909.  and  169,  tariff  act  of  1913.  Congress  levied  duty 
upon  certain  and  all-sawed  forms  of  specified  woods,  in  which  oak  is  not  included, 
and  all  "cabinet  woods  not  further  manufactured  than  sawed."  Manifestly 
what  are  "  cabinet  woods  "  besides  the  ones  named  is  left  to  common  under- 
standing or  proof.  In  view  of  the  well-known  and  multitudinous  uses  to  which 
oak  is  devoted  we  can  not  say  as  a  matter  of  connnon  knowledge  that  all  oak  is 
a  cabinet  wood. — United  States  t\  Mitsui  &  Co.  (4  Ct.  Cust.  Appls.,  449;  T.  D. 
33876)  cited. 

Cabinet  Wood. — The  fact  that  railroad  ties  are  cut  from  Japanese  white  oak 
is  not  sufficient  to  prevent  Japanese  white-oak  lumber  from  being  cabinet  wood. 
The  evidence  shows  that  the  larger  portion  of  Japanese  white-oak  lumber  in- 
troduced into  the  commerce  of  this  country  is  used  as  cabinet  wood ;  and,  upon 
the  evidence  in  this  case,  the  decision  of  the  Board  of  United  States  General 
Appraisers  sustaining  the  collector's  classification  of  this  sawed  Japanese  white 
oak  as  cabinet  wood  under  i)aragraph  203,  tariff  act  of  1909.  or  169,  tariff  act  of 
1913,  is  affirmed.— Mitsui  c^  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36870; 
Ab.  39231  affirmed. 

Juanacosta. — Lumber  classified  as  cabinet  wood  at  15  per  cent  under  para- 
graph 203,  tariff  act  of  1909,  or  at  10  per  cent  under  paragraph  169,  tariff  act 
of  1913,  is  claimed  dutiable  at  $1.25  per  thousand  feet  under  paragraph  201, 
tariff  act  of  1909,  or  free  of  duty  under  paragraph  647,  tariff  act  of  1913. 

The  claims  were  linnted  to  juanacosta,  which  was  found  to  be  used  for  doors, 
office  furniture,  buffets,  bookcases,  railings,  and  largely  for  trim.  On  the  au- 
thority of  Ab.  27554  (T.  D.  32149)  this  lumber  was  held  properly  classified  as 
cabinet  wood.— Ab.  38620. 

Super  Cedar. — "  Super  cedar,"  used  for  fioorings,  casings,  furniture,  etc., 
\vas  held  properly  classified  as  cabinet  wood  under  paragraph  169,  and  not  free 
of  duty  under  paragraph  647. — Ab.  37698. 

DECISIONS   UNDER  THE   ACT   OF   1909. 

Apple  AVood  is  not  a  "  cabinet  wood  "  within  the  meaning  of  that  term  as 
ViSed  in  the  tariff  acts  of  1897  and  1909.— T.  D.  30181  (G.  A.  6949). 

Circassian  Walnut  Planks. — Circassian  walnut  wood  assessed  under  para- 
graph 203  was  dainu'd  entitled  to  free  entry  under  the  provision  in  paragraph 
713  for  "  all  forms  of  cabinet  woods,  in  the  log."  Protests  overruled. — Ab. 
29928  (T.  D.  32847). 

English  Oak  Hoards  from  8  to  12  feet  in  length,  sawn  from  timbers  which 
were  at  one  time  a  part  of  a  battleship  built  in  1804,  to  be  used  as  beams,  panel- 
ing, trim,  and  doors  in  the  interior  of  a  house,  assessed  as  cabinet  wood  under 
paragraph  203,  were  held  dutiable  as  sawed  lumber  (par.  201).  Ab.  31558 
(T.  D.  33203)  followed.— Ab.  33561  (T.  D.  33738). 


SCHEDULE   D WOOD   AND   MANUFACTURES   OF.  317 

Japanese  White  Oak  hewn  logs  over  8  inches  square,  free  of  duty  under 
paragraph  713;  Japanese  white-oak  lumber  not  further  manufactured  than 
sawed,  15  per  cent  ad  valorem  under  paragraph  203. — Dept.  Order  (T.  D. 
32660). 

Japanese  white  oak,  the  more  general  use  of  which  is  for  furniture  and 
cabinet  purposes,  is  a  cabinet  wood,  and  when  imported  in  the  log,  rough  or 
hewn  only,  is  entitled  to  free  entry  under  the  provisions  of  paragraph  713 
as  "cabinet  woods  in  the  log,  rough  or  hewn  only." — T.  D.  32454  (G.  A.  7357). 

Juanacosta. — It  is  evident  from  the  testimony  before  us  that  juanacosta 
w  ood  is  a  cabinet  wood  and  is  generally  used  for  purposes  for  which  recognized 
cabinet  woods  are  used.— Ab.  27554  (T.  D.  32149). 

Lumber. — Merchandise  invoiced  as  "  Lechemaria,"  "  Polo  Blanco,"  and 
"  Guajesope,"  classified  as  cabinet  wood  under  paragraph  203,  was  held  dutiable 
as  lumber  at  $1.25  per  thousand  feet  board  measure  (par.  201).  Ab.  37333 
modified.— Ab.  38397. 

The  issue  as  made  here  was  one  of  fact,  whether  the  wood  of  the  importa- 
tion is  or  is  not  cabinet  wood  as  described  in  paragraph  203.  The  board  found 
that  oak,  poplar,  and  ash  are  not  cabinet  woods,  and  thhe  evidence  supports  this 
finding.  Paragraph  201  applies. — U.  S.  v.  Mitsui  &  Co.  (Ct.  Gust.  Appls.),  T.  D. 
33876;  (Ab.  31558)  T.  D.  33262  affirmed. 

Mahogany. — A  circular  piece  of  mahogany  sawed  from  the  end  of  a  log,  to 
be  used  for  making  a  table  top,  assessed  under  the  last  provision  of  paragraph 
203,  was  claimed  entitled  to  free  entry  as  mahogany  in  the  log,  rough  or  hewn 
only  (par.  713).    Protest  overruled.— Ab.  34239  (T.  D.  33983). 

Red  Bean  Lumber  used  principally  for  making  parquet  and  inlaid  flooring 
was  held  properly  classified  as  cabinet  wood  under  paragraph  203.  U.  S.  v. 
Mitsui  (4  Ct.  Cust.  Appls.,  449;  T.  D.  33876)  followed.— Ab.  37331. 

Red  Gum. — Protest  claiming  Australian  red  gum  to  be  dutiable  as  sawed 
lumber  under  paragraph  201,  rather  than  as  cabinet  wood,  sustained. — Ab. 
24252. 

Roble. — Sawed  lumber  invoiced  as  "  roble,"  clasified  as  cabinet  wood  under 
paragraph  203,  was  held  dutiable  under  paragraph  201,  the  board  saying  that 
while  it  is  true  that  certain  kinds  of  oak  have  been  held  to  be  cabinet  woods,  it 
does  not  follow  that  all  oaks  are  cabinet  woods. — Ab.  37330. 

Spanish  Cedar. — It  is  an  erroneous  interpretation  of  paragraph  203,  to  con- 
tend that  every  kind  of  wood  there  mentioned  is  a  "  cabinet  "  wood ;  lignum- 
vitje,  as  an  example,  is  not.  However,  it  was  shown  in  this  case  that  while 
from  80  to  90  per  cent  of  all  Spanish  cedar  imported  into  this  country  Is  used 
in  the  manufacture  of  cigar  boxes,  proof  was  also  made  that  the  residue  is 
variously  used  for  cabinet  purposes.  No  commercial  designation  was  shown 
and  the  importation  falls  within  paragraph  203  as  one  of  "  all  forms  of  sawed 
cedar."— U.  S.  v.  Owen  &  Co.  et  al.  (Ct.  Cust.  Appls.),  T.  D.  33887;  (G.  A. 
7481)  T.  D.  33642  reversed. 

Wood  Veneer. — The  merchandise  involved  in  this  protest  is  returned  by 
the  appraiser  as  "  manufactures  of  wood  and  paper,  wood  chief  value."  Duty 
was  assessed  under  the  provisions  of  paragraph  215.  It  is  claimed  to  be 
dutiable  as  veneers  of  wood  under  the  provisions  of  paragraph  203.  The  same 
question  was  considered  in  Abstract  decision  1968  (T.  D.  25411)  and  decided 
adversely  to  the  protestants,  but  on  appeal  to  the  United  States  Circuit  Court 
the  decision  of  the  board  was  reversed  and  the  claim  of  protestants  sustained 
in  the  case  of  American  Trading  Co.  v.  U.  S.  (142  Fed.  Rep.,  214;  T.  D.  25918). 
In  harmony  with  the  court's  decision  we  sustain  the  claim  of  protestants,  the 
decision  of  the  collector  being  reversed. — Ab.  26109  (T.  D.  31757). 


318  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Birch  Lumber. — Birch  wood  is  not  cabinet  wood  within  the  meaning  of 
paragraph  108. 

Sawed  birch  lumber  in  strips  suitable  for  use  as  chair  stock  is  dutiable  under 
the  provision  in  paragraph  195  for  "  sawed  lumber,  not  specially  provided  for," 
and  not  under  the  provision  in  paragraph  200  for  "  blocks  or  sticks  sawed." — 
T.  D.  25567  (G.  A.  5785). 

Cherry  Culls. — Unless  so  specified  in  the  tariff,  the  use  of  an  article  does 
not  dominate  its  classification.  Sawed  cherry  lumber  of  the  grade  known  as 
culls.  Held  to  be  cabinet  wood,  and  therefore  dutiable  at  the  rate  of  15  per 
cent  ad  valorem  under  paragraph  198;  not  at  the  rate  of  $2  per  1.000  feet 
under  paragraph  195.  G.  A.  3876  (T.  D.  18074)  noted.— T.  D.  26088  (G.  A. 
5941). 

Lancewood  Sticks,  not  further  manufactured  than  sawed,  are  dutiable  under 
paragraph  198.— T.  D.  22142  (G.  A.  4694). 

Lauan  Wood. — Material  invoiced  as  red  lauan  and  white  lauan,  exported 
from  Manila,  which  was  classified  as  cabinet  wood,  was  held  to  be  dutiable 
under  paragraph  195,  relating  to  sawed  lumber. — Ab.  19632  (T.  D.  29262). 

Mahogany  Logs,  squared  by  sawing,  held  not  to  be  free  as  logs,  rough  or 
hewn  only.— T.  D.  21427  (G.  A.  4502). 

Rosewood. — Sawed  rosewood  lumber,  used  in  the  construction  of  cabins, 
doors,  windows,  and  in  the  finishing  and  equipping  of  vessels,  is  not  ship 
timber  or  ship  planking,  but  is  cabinet  wood  and  is  dutiable  as  such  under 
paragraph  198.— T.  D.  27589  (G.  A.  6434). 

V^enecrs  with  Paper  Backing, — So-called  wood-shaving  veneers,  consisting 
of  exceedingly  thin  wooden  veneers  with  a  backing  of  paper  that  is  necessary 
for  the  protection  of  the  articles  from  breaking  when  handled,  are  held  to  be 
within  the  provision  in  paragraph  198,  for  "  veneers  of  wood." — American 
Trading  Co.  v.  U.  S. ;  Flint,  Eddy  &  American  Trading  Co.  v.  U.  S.  (C.  C), 
T.  D.  25918;  Ab.  1968  (T.  D.  25411)  reversed. 

Wood  for  Violins. — Wood  for  violin  tops  and  backs,  curry  maple  pieces, 
dutiable  at  15  per  cent  under  paragraph  198,  and  white-pine  blocks  at  20  per 
cent  under  paragraph  200.— T.  D.  21028  (G.  A.  4416). 

Walnut  Flitches. — Certain  cabinet  wood,  consisting  of  deals  or  flitches  of 
Italian  walnut  sawed  on  two  or  more  sides,  is  not  free  of  duty  under  paragraph 
700,  covering  "  all  forms  of  cabinet  wood  in  the  log,  rough  or  hewn  only,"  but 
is  dutiable  under  paragraph  198,  providing  for  "  cabinet  woods  not  further 
manufactured  than  sawed."— Williams  v.  U.  S.  (C.  C),  T.  D.  25117;  (G.  A. 
5191)  T.  D.  23920  affirmed. 

I 
DECISIONS  UNDER  THE  ACT  OF  1894. 

Cherry. — The  merchandise  is  rough  cherry  lumber.  It  was  asses.sed  for 
duty  at  25  per  cent  under  paragraph  181,  and  is  claimed  to  be  exempt  from  duty 
under  paragraph  676. 

We  find  from  previous  investigations  of  the  .subject  of  cabinet  woods  that 
cherry  is  a  cabinet  wood.— T.  D.  18074  (G.  A.  3876). 

Veneers. — Oak  veneers  one  thirty-second  of  an  inch  thick  held  dutiable  as 
manufactures  of  wood  and  not  free  as  boards,  planks,  or  deals,  nor  as  wood 
unmanufactured.— T.  D.  16654  (G.  A.  3299). 


SCHEDULE    D WOOD    AND    MANUFACTURES    OF.  319 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Brazil  Wood. — Boards  of  Brazil  wood  held  to  be  a  cabinet  wood. — T.  D. 
12952  (G.  A.  1503). 

Pear- Wood  boards  held  dutiable  as  a  cabinet  wood. — T.  D.  12958  (G.  A. 
3509). 


1913 
1909 


170.  Paving  posts,  railroad  ties,  and  telephone,  trolley,  electric  light, 
and  telegraph  poles  of  cedar  or  other  woods,  10  per  centum  ad  valorem. 

204.  Paving  posts,  railroad   ties,  and  telephone,   trolley  electric  light, 
and  telegraph  poles  of  cedar  or  other  woods,  10  per  centum  ad  valorem. 


1897        ^^^'  P^^'i"§  posts,  railroad  ties,  and  telephone,  trolley,  electric  light, 
and  telegraph  poles  of  cedar  or  other  woods,  20  per  centum  ad  valorem. 


1894 


673.  *     *     *     railroad    ties,     *     *     *     not    specially   provided   for 
this  Act.     (Free.) 


1890 


ninety-one,  paving  posts,  railroad  ties,  and  telephone  and  telegraph  poles 
of  cedar,  shall  be  dutiable  at  20  per  centum  ad  valorem. 
755.  *     *     *     railroad  ties,     *     *     *.     (Free.) 
[     219.  Cedar :   That   on   and   after   March  first,   eighteen   hundred   and 

1883        769.  Railroad  ties  of  wood.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Cedar  Poles,  Peeled  but  Not  Notched. — The  decision  setting  aside  the  col- 
lector's action  was  without  evidence  to  support  it.  These  poles  were  unnotched, 
but  it  can  not  be  considered  a  matter  of  law  that  such  a  pole  is  an  unfinished 
telephone  pole.  It  is  a  matter  of  common  knowledge  that  such  poles  are  used 
in  stringing  telephone  or  telegraph  wires. — U.  S.  v.  Myers  &  Co.  (Ct.  Cust. 
Appls.),  T.  D.  33857;  Ab.  32584  (T.  D.  33511)  reversed. 

Telephone  Poles. — Cedar  trees  felled,  trimmed,  and  cut  to  the  right  length 
for  telegraph  or  telephone  poles,  but  not  peeled  or  scored  for  cross  arms,  which 
were  classified  as  telephone  poles  under  paragraph  204,  were  held  free  of  duty 
as  logs  (par.  712).  Protests  sustained  on  the  authority  of  G.  A.  5715  (T.  D. 
25407).— Ab.  26900  (T.  D.  31940). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Paving  Posts. — Measurement  is  not  controlling  as  to  classification  of  posts 
known  as  "  woods  run."  Fence  posts  may  vary  in  size  and  quality,  while  usage 
requires  that  paving  posts  shall  be  sound,  cut  smooth,  and  squared  evenly  at 
each  end.  Held  that  "  woods  run  "  posts  are  fence  posts,  and  dutiable  at  the 
rate  of  10  per  cent  ad  valorem  under  the  provisions  of  paragraph  200. — T.  D. 
28884  (G.  A.  6740). 

Rough  Cedar  Logs  of  such  quality  and  dimension  as  to  be  suitable  for  manu- 
facture into  telegraph  or  telephone  poles,  unpeeled,  and  trimmed  only  so  far 
as  necessary  to  permit  of  their  transportation,  are  not  dutiable  as  telegraph  or 
telephone  poles  under  paragraph  196,  but  are  free  of  duty  under  the  provision 
in  paragraph  699  for  "round  unmanufactured  timber." — T.  D.  25407  (G.  A. 
5715). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Cedar  Paving  Posts  are  free  and  not  dutiable  as  uonenumerated  manu- 
factured articles.— T.  D.  15697  (G.  A.  2878). 


320  DIGEST   OF   CUSTOMS  DECISIONS. 

171.  Casks,  harrpis,  and  hojrshoafls    (ciiipty),  sugar-box  shocks,  and 
1913    packing  boxes   (oiupty),  and  packing-box  shooks,  of  wood,  not  specially 

provided  for  in  this  section.  15  per  centum  ad  valorem. 

210.  Casks,    barrels,    and    hogsheads    (empty),    sugar-box    shooks,    and 
1909     packing  i)oxes   (empty),  and  packing-box  shooks,  of  wood,  not  specially 

providetl  for  in  this  section,  30  per  centum  ad  valorem. 

204.  Casks,    barrels,    and    hogsheads    (emjity),    sugar-box   shooks,    and 
1897    packing  boxes   (empty),  and  packing-box  shooks,  of  wood,  not  specially 
providetl  for  in  this  Act,  IM)  per  centum  ad  valorem. 

ISO.  Casks  and  barrels,  empty,  sugar-box  shooks,  and   packing  boxes 
1894    and  packing-box  shooks.  of  wood,  not  .specially  provided  for  in  this  Act, 
20  per  centum  ad  valorem. 

228.  Casks  and  barrels  (empty),  sugar-box  shooks,  and  packing  boxes 
1890    and  packing-box  shooks.  of  wood,  not  specially  provided  for  in  this  Act, 
80  per  centum  ad  valorem. 

2.31.  Ca.sks  and  barrels  (empty),  sugar-box  shooks,  and  packing  boxes, 
1883    and  packing-box  shooks,  of  wood,  not  specially  enumerated  or  provided 
for  in  this  Act,  30  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Boxes  Containing  Empty  Bitters  Bottles. — Packing  boxes  containing  empty 
gin  bottles  held  to  be  usual  coverings. 

The  boxes  are  not  liable  to  the  additional  duty  imposed  thereon  by  the  col- 
lector, but  are  dutiable  only  at  the  rate  applicable  to  the  botles  contained 
therein.  The  views  expressed  in  G.  A.  1569  are  modified  to  accord  with  this 
decision.— T.  D.  14851   (G.  A.  2.534). 

Cheese  Boxes. — Empty  cheese  boxes  are  packing  boxes. — T.  D.  12315  (G.  A. 
1087). 

Egg  Cases  are  dutiable  as  packing  boxes  and  not  as  manufactures  of  wood. — 
T.  D.  10743   (G.  A.  296). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Shooks  were  classed  with  casks,  barrels,  and  packing  boxes.  Such  a  classifi- 
cation indicates  that  shooks  were  regarded  as  a  finished  or  manufactured  ma- 
terial.—Tidewater  Oil  Co.  V.  U.  S.,  31  Ct.  Cls.  R.,  90. 

172.  Boxes,  barrels,  or  other  articles  containing  oranges,  lemons, 
limes,  grapefruit,  shaddocks,  or  pomelos.  15  per  centum  ad  valorem: 
Provided.  That  the  thin  wood,  so  called,  comprising  the  sides,  tops,  and 
bottoms  of  fruit  boxes  of  the  growth  and  manufacture*  of  the  United 
States,  exported  as  fruit-box  shooks,  may  be  reimported  in  completed 
forni.  filled  with  fruit,  without  the  payment  of  duty;  but  proof  of  the 
identity  of  such  shooks  sh.all  be  made  under  regulations  to  be  prescribed 
by  the  Secretary  of  the  Treasury. 

211.  Boxes,  barrels,  or  other  articles  containing  oranges,  lemons,  limes, 
grapefruit,  shaddocks,  or  pomelos,  30  per  centum  ad  valorem  :  Provided, 
That  the  thin  wood,  so  called.  coniiH'ising  the  sides,  tops,  and  bottoms 
of  orange  and  lemon  boxes  of  the  growth  and  manufacture  of  the  United 

1909  States,  exported  as  orange  and  lemon  box  shooks,  m;iy  be  reimported  in 
completed  ff)rm,  tilled  with  oranges  and  lemons,  by  the  payment  of  duty 
at  one-half  the  rate  imposed  on  similar  boxes  of  entirely  foreign  growth 
and  manufacture;  but  proof  of  the  identity  of  such  shooks  shall  be  made 
under  regulations  to  be  prescribed  by  the  Secretary  of  the  Treasury. 


1897 


1894 


SCHEDULE    D WOOD    AND    MANUFACTURES    OF.  321 

205.  Boxes,  barrels,  or  other  articles  containing  oranges,  lemons,  limes, 
grapefruit,  shaddocks,  or  pomelos,  30  i)er  centum  ad  valorem:  Provided, 
That  the  thin  wood,  so  called,  comprising  the  sides,  tops,  and  bottoms 
of  orange  and  lemon  boxes  of  the  growth  and  manufacture  of  the  United 
States,  exported  as  orange  and  lemon  box  shooks,  may  be  reimported  in 
completed  form,  filled  with  oranges  and  lemons,  by  the  payment  of  duty 
at  one-half  the  rate  imposed  on  similar  boxes  of  entirely  foreign  growth 
and  manufacture. 

216.  *  *  *  .  aij^  iu  addition  thereto  a  duty  of  30  per  centum  ad 
valorem  upon  the  boxes  or  barrels  containing  such  oranges,  lemons,  or 
limes :  Provided,  That  the  thin  wood,  so  called,  comprising  the  sides, 
tops,  and  bottoms  of  orange  and  lemon  boxes  of  the  growth  and  manu- 
facture of  the  United  States,  exported  as  orange  and  lemon  box  shooks, 
may  be  reimported  in  completed  form,  filled  with  oranges  and  lemons, 
by  the  payment  of  duty  at  one-half  the  rate  imposed  on  similar  boxes  of 
entirely  foreign  growth  and  manufacture. 

301.  H=     *     *     fjj^(j   jj^   addition   thereto   a   duty   of  30  per   centum  ad 
1890    valorem  upon  the  boxes  or  barrels  containing  such  oranges,  lemons,  or 
limes. 

1883         (No  corresponding  provision.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Orange  and  Lemon  Boxes. — The  thin  wootl,  so  called,  comprising  the  sides, 
tops,  and  bottoms  of  orange  and  lemon  boxes  of  the  growth  and  manufacture  of 
the  United  States,  exported  as  orange  and  lemon  box  shooks,  can  be  reimported 
in  completed  form,  filled  with  oranges  and  lemons,  at  the  half  rate  provided 
in  paragraph  211  only  on  compliance  with  articles  585  to  587  of  the  Customs 
Regulations  of  1908,  in  view  of  the  amendment  of  paragraph  205  of  the  tariff 
act  of  1897,  by  said  paragraph  211  of  the  act  of  1909,  requiring  proof  of  the 
identity  of  such  articles  to  be  made  under  regulations  prescribed  by  the  Secre- 
tary of  the  Treasury.— T.  D.  30792  (G.  A.  7068). 

Articles  585  to  587,  Customs  Regulations,  1908,  extended  to  govern  the  identi- 
fication of  the  thin  wood,  so  called,  exported  as  shooks  and  returned  as  the 
sides,  tops,  and  bottoms  of  orange  and  lemon  boxes. — Dept.  Order  (T.  D.  30194). 

DECISIONS   UNDER  THE   ACT   OF   1897. 

American  Shooks. — Where  orange  or  lemon  boxes,  assessed  for  duty  under 
paragraph  205,  after  examination  by  the  appraiser  are  reported  by  him  to  be 
of  foreign  manufacture,  the  mere  production  of  the  affidavit  of  the  foreign 
sliipper  and  of  the  certificate  of  the  American  consul,  prescribed  by  article 
586,  Customs  Regulations  of  1908,  to  the  effect  that  the  boxes  are  of  domestic 
origin,  is  not  sufficient  to  justify  assessing  the  goods  at  half  rates  under  the 
proviso  to  said  paragraph,  as  American  manufactures.  Following  U.  S.  v. 
Ranlett  (172  U.  S.,  133;  19  Sup.  Ct.  Rept,  114). 

Where  there  is  a  conflict  between  a  decision  of  the  Supreme  Court  and  one 
made  by  an  inferior  court,  the  board  will  follow  the  ruling  of  the  superior 
tribunal.— T.  D.  30312  (G.  A.  6972). 

Mixture  With  Boxes  of  Foreign  Origin. — In  reimportations  of  American 
shooks  in  the  form  of  orange  or  lemon  boxes,  where  the  boxes  of  American 
manufacture  are  intermingled  with  those  of  foreign  origin,  the  half-rate  duty 
provided  in  paragraph  205  is  allowable  on  such  proportion  of  the  boxes  as  may 
be  satisfactorily  determined  to  be  of  domestic  manufacture.     Contra  where  it 

60690°— 18— VOL  1 21 


322  DIGEST   OF   CUSTOMS  DECISIONS. 

is  not  practicable  to  so  estimate  the  proportion,  in  which  ense  all  of  the 
boxes  would  be  dutiable  at  the  full  rate  provided  in  said  paragraph. 

What  Boxes  are  Dutiable  at  Half  Rate. — To  entitle  such  shooks  to  the 
half-rate  duty,  not  only  the  tops  and  bottoms  of  the  boxes  must  be  of  American 
manufacture,  but  also  the  sides.  If  either  the  tops,  bottoms,  or  sides  of  such 
oranj:je  or  lemon  boxes  are  of  foreign  origin,  the  articles  are  excluded  from 
};ssessment  at  the  half  rate  and  are  dutiable  at  the  full  rate  of  30  per  cent 
ad  valorem  under  said  paragraph  205.— T.  D.  27052  (G.  A.  6270). 

Fruit  Boxes. — Where  invoices  for  fruit  importations  were  accompanied  by 
consular  certificates  in  accordance  with  Treasury  regulations,  showing  the 
"  thin  wood  "  of  the  fruit  boxes  to  be  composed  of  shooks  of  American  origin, 
the  boxes  should  have  been  subjected  to  the  half  rate  provided  in  paragraph 
205  for  "  the  thin  wood,  so  called,  comprising  the  sides,  tops,  and  bottoms  of 
orange  and  lemon  boxes  of  the  growth  and  manufacture  of  the  United 
States."— Brucato  v.  U.  S.  (C.  C),  T.  D.  29888;  Ab.  lG-144  (T.  D.  28374) 
reversed. 

American  Shooks. — Evidence  showing  a  probability  that  many  of  the  fruit 
boxes  coming  from  a  foreign  port  contained  shooks  of  American  origin  and 
were  therefore  subject  to  the  minimum  duty  provided  in  paragraph  205,  Held 
insufficient  to  justify  a  finding  in  that  respect.  The  quantity  of  each  importa- 
tion entitled  to  such  classification  must  be  definitely  shown. — AVestervelt  v. 
U.  S.  (CO,  T.  D.  27511 ;   (G.  A.  5932)  T.  D.  260GG  aflirmed. 

Orange  and  Lemon  Boxes.— On  the  reimportation  of  shooks  of  American 
origin,  in  the  form  of  boxes  for  oranges  and  lemons,  their  Identity  may  be 
proved  before  the  board  of  classification  according  to  the  ordinary  rules  of 
evidence,  whore,  as  in  the  case  of  paragraph  205.  Congress  has  not  provided 
that  proof  shall  be  made  under  such  regulations  as  the  Secretary  of  the  Treas- 
ury may  prescribe.  U.  S.  v.  Goodsell  (91  Fed.  Rep.,  519;  33  C.  C.  A.,  661), 
affirming  U.  S.  v.  Goodsell  (84  Fed.  Rep.,  155)  and  G.  A.  3880  (T.  D.  18078). 

Orange  and  lemon  boxes  coming  from  the  Mediterranean  ports  of  Messina, 
I'alermo,  Sorrento,  Carini,  and  Catania  have  their  sides,  tops,  and  bottoms  com- 
posed of  thin  wood  of  American  origin  and  manufacture  and  are  entitled  to 
entry  at  the  half  rate  provided  for  in  paragraph  205,  and  these  facts  may  be 
proved  by  satisfactory  oral  evidence. — T.  D.  24458  (G.  A.  5345). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Boxes  for  Oranges  and  Lemons. — On  th3  reimportation  of  shooks  of  Ameri- 
can origin,  in  the  form  of  boxes  for  oranges  and  lemons,  their  identity  may  be 
proved  before  the  Board  of  General  Appraisers  according  to  the  ordinary  rules 
of  evidence  and  without  regard  to  the  regulations  of  the  Secretary  of  the  Treas- 
ury, where,  as  in  the  case  of  paragraph  216,  tariff  act  of  August  28,  1894,  Con- 
gress has  not  provided  that  proof  shall  be  made  under  such  regulations  as  the 
Secretary  of  the  Treasury  may  prescribe.  See  article  337,  Customs  Regulations, 
1892;  Department  Circular  No.  155,  Synopsis  16473,  July  15,  1895.  Pa.scal  v. 
Sullivan  (21  Fed.  Rep.,  496).  U.  S.  v.  Goodsell  (91  Fed.  Rep.,  519),  affirming 
In  re  Goodsell  (G.  A.  3880),  followed.— T.  D.  20990  (G.  A.  4408). 

DECISIONS  UNDER  THE   ACT   OF   1890. 

Fruit  Boxes. — The  top,  bottom,  and  sides  of  boxes  were  manufactured  in 
America,  exported,  and  returned  as  boxes  filled  with  oranges  and  lemons,  the 
end  and  middle  pieces  of  the  boxes  being  of  foreign  manufacture.  Held,  that 
the  term  "  box  shook  "  means  all  the  parts  of  a  box  ready  to  be  put  together, 


SCHEDULE    D WOOD   AND    MANUFACTURES    OF.  323 

and  less  than  the  whole  number  of  parts  does  not  constitute  a  shook ;  that 
neither  the  boxes  nor  the  parts  which  are  of  American  manufacture  nor  the 
entire  box  are  free,  but  that  they  are  dutiable  under  paragraph  301  at  30  per 
cent.     T.  D.  11987,  G.  A.  900.— T.  D.  11988  (G.  A.  901). 

Fruit  Boxes  (American  Shooks) . — The  circular  letter  of  the  Secretary  of 
October  20,  1890,  continuing  in  force  articles  381-383  of  the  Treasury  Regula- 
tions of  1884,  prescril)ed  the  regulations  under  which  proofs  should  be  made 
of  the  identity  of  American  articles  reimported.  Such  regulations  apply  to 
boxes  imported  filled  with  fruit,  which  have  been  exported  in  the  form  of 
shooks,  and  proof  of  the  identity  of  such  boxes  with  the  shooks  exported, 
furnished  in  any  other  form  than  that  prescribed,  will  not  entitle  the  boxes  to 
free  entry.  72  Fed.  Rep.,  46  reversed. — U.  S.  v.  Dominici  (C.  C.  A.),  78  Fed. 
Rep.,  334. 

173.  Chair  cane  or  reeds  wrought  or  manufactured  from  rattans  or 

reeds,  10  per  centum  ad  valorem  ;  osier  or  willow,  including  chip  of  and 

1913    split  willow,  pi-epared  for  basket  makers'  use,  10  per  centum  ad  valorem; 

manufactures  of  osier  or  willow  and  willow  furniture,  25  per  centum  ad 

valorem. 

212.  Chair  cane  or  reeds  wrought  or  manufactured  from  rattans  or 

reeds,  10  per  centum  ad  valorem ;  osier  or  willow,  including  chip  of  and 

1909     split  willow,  prepared  for  basket  makers'  use,  25  per  centum  ad  valorem ; 

manufactures  of  osier  or  willow  and  willow  furniture,  15  per  centum  ad 

valorem. 

206.  Chair  cane  or  reeds,  wrought  or  manufactured  from  rattans  or 
1897     ^'^^•^^^'  ^^  P^^'  ^'entum  ad  valorem ;  osier  or  willow  prepared  for  basket 
makers'  use,  20  per  centum  ad  valorem :  manufactures  of  osier  or  willow, 
40  per  centum  ad  valorem. 

179.  Osier  or  willow,  prepared  for  basket-makers'  use,  20  per  centum 
ad  valorem ;  manufactures  of  osier  or  wUlow,  25  per  centum  ad  valorem ; 
chair  cane,  or  reeds,  wrought  or  manufactured  from  rattans  or  reeds,  10 
per  centum  ad  valorem. 

229.  Chair  cane,  or  reeds  wrought  or  manufactured  from  rattans  or 
reeds,  and  whether  round,  square,  or  in  any  other  shape,  10  per  centum 
ad  valorem. 

459.  *  *  *  osier  or  willow  prepared  for  basket-makers'  use,  30  per 
centum  ad  valorem ;  manufactures  of  osier  or  willow,  40  per  centum  ad 
valorem. 

395.  Baskets    and     all    other    articles    composed    of    *     *     *     osier, 
*     *     *     or  willow,     *     *     *^  not  specially  enumerated  or  provided  for 
in  this  Act,  30  per  centum  ad  valorem. 
1883<(       471    Osier,  or  willow,  prepared  for  basket-makers'  use,  25  per  centum 
ad  valorem. 

482.  Rattans  and  reeds,  manufactured,  but  not  made  up  into  completed 
,  articles,  10  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Reeds  Made  From  Rattan. — Used,  sometimes  after  being  further  processed 
and  sometimes  without  such  further  treatment,  in  the  manufacture  of  furni- 
ture, chairs,  baby  carriages,  brooms,  and  .some  other  articles,  are  not  admis- 
sible free  of  duty  as  rough  rattan  sticks  cut  into  lengths  only  under  paragraph 
648 ;  and,  so  far  as  this  record  shows,  the  collector's  classification  of  them  under 
paragraph  173  as  chair  canes  manufactured  from  rattan  is  correct. — Graser- 
Rothe  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  364.59;  Ab.  39169  affirmed. 

Round  Rattan  Core  or  Reeds  from  China  measuring  less  than  7  millimeters 
in  diameter  dutiable  at  the  rate  of  10  per  cent  ad  valorem  under  the  provision 
of  paragraph  173  for  "  chair  cane  or  reeds  wrought  or  manufactured  from 
rattan  or  reeds."— Dept.  Order  (T.  D.  35573). 


1894 


1890 


324  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Rattan  Reeds.— Following  Rattan  &  Cane  Co.  v.  U.  S.  (T.  D.  35247),  it  is 
held  that  the  provision  for  chair  reeds  covered  by  paragraph  212  is  more  specific 
than  the  provision  for  reeds  unmanufactured. 

Whether  cliair  reeds  are  limited  to  sucli  reeds  as  are  chiefly  used  in  the 
manufacture  of  chairs  or  whether  the  words  are  to  be  taken  as  denominative, 
including  a  recognized  article  adapted  to  use  in  making  chairs,  is  not  decided. — 
U.  S.  V.  Otto  Gerdau  Co.  (Ct.  Cu.st.  Appls.),  35248;  (Ab.  35066)  T.  D.  31279 
reversed. 

The  provision  in  paragraph  212  for  "  chair  cane  or  reeds  wrought  or  manu- 
factured from  rattans  or  reeds  "  is  more  specific  than  the  free-list  provision  for 
"  reeds  unmanufactured,"  and  the  clause  applies  to  chair  reeds  made  from  rat- 
tans or  other  reeds,  whatever  their  shape,  and  regradless  of  whether  they  are 
made  by  the  first  stripping  of  the  rattan  or  by  a  subsequent  reduction  of 
stripped  reeds. 

The  slab  rattan  and  the  broom  or  split  rattan  of  the  importation  are  used  only 
in  the  manufacture  of  brooms  and  never  in  the  manufacture  of  chairs.  They 
did  not  fall  within  paragraph  212,  but  were  entitled  to  free  entry  as  rattan 
unmanufacture,  under  paragraph  713. 

It  may  be  argued  that  the  unmanufactured  rattans  or  reeds,  which  are  given 
free  entry  by  paragraph  713,  supra,  are  limited  by  the  last  clause  of  that  para- 
graph to  such  as  are  suitable  for  sticks  for  umbrellas,  parasols,  sunshades, 
whips,  fishing  rods,  or  walking  canes.  This  construction,  however,  seems  to  be 
untenable,  for  that  clause  is  plainly  one  of  extension  and  not  one  of  limita- 
tion.—Rattan  &  Cane  Co.  v.  U.  S. ;  U.  S.  v.  Rattan  &  Cane  Co.  (Ct.  Cust.  Appls.), 
T.  D.  35247;  (Ab.  36027)  T.  D.  34609  affirmed. 

Bottles  Covered  With  Wicker. — The  merchandise  is  composed  of  glass 
bottles  and  woven  willow,  and  the  willow  is  so  woven  and  attached  to  the 
bottles  that  it  produces  an  article  differing  from  what  is  commonly  understood 
to  be  a  plain  green,  etc.,  glass  bottle.  The  wicker  is  the  comi)onent  material 
of  chief  value,  and  the  bottle  so  covered  is  classifiable  as  a  manufacture  of  willow 
under  paragraph  214  per  force  of  paragraph  481.  U.  S.  v.  Zinn  (2  Ct.  Cust. 
Appls.,  419;  T.  D.  32171)  distinguished.— U.  S.  v.  Mulhens  &  Kropff  et  als. 
(Ct.  Cust.  Appls.),  T.  D.  33917;  (G.  A.  7441)  T.  D.  33241  reversed. 

Willow  Cricket  Bats. — Cricket  bats  the  handles  of  which  are  made  of  cane 
and  the  blades  of  willow  wood,  the  willow  wood  being  the  component  of  chief 
value,  are  not  manufactures  of  willow  within  the  meaning  of  paragraph  212. 
In  framing  paragraph  212,  supra,  it  was  not  the  purpose  of  Congress  to  do  more 
than  provide  for  the  lighter  or  twig  forms  of  willow,  such  as  are  commonly  used 
for  basket  making  and  other  kinds  of  wickerwork,  and  nowhere  in  the  tariff 
act  is  any  distinction  made  between  articles  made  from  willow  wood  and  those 
made  from  other  woods.  Held  to  be  manufactures  of  wood  and  subject  to  duty 
at  the  rate  of  35  per  cent  ad  valorem  under  paragraph  215. — T.  D.  32641  (G.  A. 
7374). 

Willow  Sticks. — Bundles  of  sticks  of  willow  with  the  outer  skin  taken  off 
held  properly  classified  as  willow  for  baskets  under  paragraph  212.— Ab.  31861 
(T.  D.  33325). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Hard  and  Soft  Whip  Reeds. — Round  reeds  made  from  rattan,  of  a  diameter 
of  not  less  than  7  niilliinelers,  and  whether  known  either  as  hard  or  .soft  reeds, 
are  free  of  duty  under  the  provision  in  paragraph  700  for  "  reeds  unnianufac- 


SCHEDULE   D WOOD   AND   MANUFACTURES   OF.  325 

tured,  in  the  rough,  or  not  further  advanced  than  cut  into  lengths  suitable  for 
sticks  for  whips." 

Similar  round  reeds  of  a  less  diameter  than  7  millimeters  are  not  suitable  for 
use  as  sticlis  for  whips,  and,  together  with  flat,  square,  and  split  reeds,  are 
dutiable  at  10  per  cent  ad  valorem,  under  the  provision  in  paragraph  206  for 
"  chair  cane  or  reeds,  wrought  or  manufactured  from  rattans  or  reeds."  Foppes 
V.  Magone  (40  Fed.  Rep.,  570),  Foppes  v.  U.  S.  79  id.,  994-5),  U.  S.  v.  Foppes 
(suit  2958,  not  reported),  U.  S.  v.  Gerdau  (suit  2734,  no  opinion),  Gerdau  v. 
U.  S.  (suit  2736,  no  opinion),  and  In  re  Gerdau  (G.  A.  761)  followed;  In  re 
Benneche  (G.  A.  1665)  and  In  re  Gerdau  (G.  A.  4116)  modified.— T.  D.  22533 
(G.  A.  4780). 

Willow  Furniture  and  Toys. — Toys  and  furniture  of  willow,  or  composed  in 
chief  value  of  willow,  are  dutiable  at  35  per  cent  ad  valorem  under  paragraphs 
418  and  208,  and  not  at  40  per  cent  under  paragraph  206  as  manufactures  of 
willow.— T.  D.  25062  (G.  A.  5596). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Willow  for  Basket  Makers'  Use. — Willow  cut  into  lengths  and  peeled  is 
dutiable  as  willow  prepared  for  basket-makers'  use. — T.  D.  17745  (G.  A.  3731). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Willow  Pill  Boxes. — English  willow  boxes  (pill  boxes)  held  dutiable  as 
manufactures  of  willow  and  not  as  manufactures  of  wood.  Tlie  provision  for 
manufactures  of  willow  is  more  specific  than  manufactures  of  wood. — T.  D. 
15396  (G.  A.  2790). 

Reeds  of  rattan  from  which  the  outside  that  is  used  for  seating  chairs  has 
been  removed  are  dutiable  as  reeds  wrouglit  or  manufactured  from  rattans  and 
not  free  as  reeds  in  the  rough. — Foppes  v.  U.  S.,  79  Fed.  Rep.,  995 ;  T.  D.  28144 
(C.  C.)   affirmed. 

Sparterie  for  Baskets. — Thin  strips  of  white  strip  or  willow  loosely  woven 
or  plaited  in  sheets  and  known  as  willow  sheets  and  as  sparterie,  designed  for 
use  in  making  baskets  and  not  suitable  for  ornamenting  hats,  is  dutiable  as  a 
manufacture  of  chip  and  not  free  as  sparterie. — T.  D.  12646  (G.  A.  1295). 

Willow-Covered  Glass  Flasks  held  to  be  dutiable  as  manufactures  of  willow 
and  not  as  manufactui-es  of  glass. — T.  D.  15384  (G.  A.  2778). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Rattan  from  which  the  outer  bark  or  enamel  has  been  cut  by  a  first  process 
from  the  raw  material,  leaving  a  product  known  in  trade  and  commerce  as 
round  reeds,  and  then  by  a  further  process  of  cutting  from  the  round  reeds 
made  into  what  is  known  as  square  reeds,  oval  reeds,  and  fiat  reeds,  is  dutiable 
under  this  paragraph  and  not  free  as  rattans  and  reeds  unmanufactured. — • 
Foppes  V.  Magone,  40  Fed.  Rep.,  570. 

174.     Toothpicks  of  wood  or  other  vegetable  substance,  25  per  centum 
1913     ad    valorem ;    butchers'    and    packers'    skewers    of    wood,    10    cents    per 
thousand. 

213.  Toothpicks   of  wood   or   other   vegetable   substance,    2   cents   per 
1909     one  thousand   and  15  per  centum   ad   valorem ;   butchers'   and  packers' 
skewers  of  wood,  40  cents  per  thousand. 


326  DIGEST   OF   CUSTOMS   DECISIONS. 

207.  Toothpicks  of  wood  or  other  vejjetable  substance,  2  cents  per  one 
1897     thousand  and  1")  per  centum  ad  vah)rcni ;  butchers'  and  i)ackers'  skewers 
of  wootl,  40  cents  per  thousand. 

1894         ISO*.  Toothpicks  of  vegetable  substance,  35  per  centum  ad  vulurem. 

1890         (Not  enumerated.) 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Pyroxylin  Tootlipicks. — The  merchandise  in  question  consists  of  toothpicks 
composed  of  pyroxylin,  and  duty  was  assessed  thereon  under  paragraph  17. 
The  importers  claim  that  said  merchandise  is  dutiable  under  paragraph  213. 

The  words  "vegetable  substance"  in  paragraph  213  are  (|ualitied  to  some 
extent  by  the  pi'ovision  for  "toothpicks  of  wood."  We  liiid  tliiit  (he  sul>stance 
out  of  which  these  toothpicks  are  made  is  not  the  vegelnlile  snlistance  itrovided 
for  in  paragrai)h  213.— xVb.  3208G  (T.  D.  33362). 

Quill  Tootlipicks. — Quills  fashioned  into  toothpicks  by  deliberate  processes, 
and  thus  made  into  completed  articles,  are  dutiable  under  paragraph  463,  as 
"manufactures  of  quills."— T.  D.  30685  (G.  A.  7033). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Quill  Toothpicks. — Dutiable  at  2  cents  per  1.000  and  15  per  cent  ad  valorem 
under  ijaragrapli  207  and  section  7,  tariff  act  of  1897.— Dept.  Order  (T.  D.  24065). 

Toothpick  Holders  composed  of  metal  and  glass,  holding  a  dozen  quill  tooth- 
picks loosely  set  therein,  are  not  coverings,  usual  or  unusual,  for  the  toothpicks, 
but  are  separate  and  distinct  articles,  duitable  according  to  the  component  ma- 
terial of  chief  value. 

The  fact  that  a  holder  and  a  dozen  toothpicks  are  sold  together  as  an  entirety 
does  not  change  their  character  as  separate  and  distinct  articles  for  dutiable 
purposes.— T.  D.  21736  (G.  A.  4592). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Miniature  Cottages  Containing  Toothpicks. — Miniature  houses  or  cottages, 
the  interior  of  each  house  consisting  of  a  small  drawer  made  to  slide  in  and  out, 
which  is  filled  with  wooden  toothpicks  Imported  from  .Tapan.  7/c/(?,  that  the 
merchandise  is  dutiable  as  toothpicks  and  the  cottages  are  subject  to  an  ad- 
ditional duty  under  pai-agraph  181  as  manufactures  of  wood,  as  unusual  cover- 
ings, under  section  19.  act  of  .Tune  10,  1890.— T.  D.  177.57  (G.  A.  3743). 

Toothpicks  in  Fancy  Holders. — Figures  holding  baskets  or  tubs  containing 
toothpicks  are  dutiable  with  the  toothpicks  as  entireties  and  not  as  toys. — T.  D. 
17815  (G.  A.  3749). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Quill  Toothpicks  dutiable  at  the  rate  of  20  per  cent  ad  valorem  as  un- 
enumerated  niamifactured  articles  under  the  act  of  1883. — Dept.  Order  (T.  D. 
17775). 

175.  Blinds,  curtains,  shades,  or  .screens,  any  of  the  foregoing  in  chief 

value  of  bamboo,  wood,  straw,  or  compositions  of  wood,  not  specially  i)ro- 

1913     vided   for  in  tiiis  section,  20  per  centum  and  valorem;   if  stained,  dyed. 

painted,   printed,   polished,   grained,   or   creosoted,   and   baskets    in   chief 

value  of  like  material,  25  per  centum  ad  valorem. 


1909 


SCHEDULE   D — vVOOD   AND   MANUFACTURES   OF.  32*7 

214.  Porch  and  window  blinds,  baskets,  curtains,  shades,  or  screens 
of  bamboo,  wood,  straw,  or  compositions  of  wood,  not  specially  provided 
for  in  this  section,  35  per  centum  ad  valorem ;  if  stained,  dyed,  painted, 
printed,  polished,  grained,  or  creosoted,  40  per  centum  ad  valorem. 

1897         (Not  enumerated.) 

1894         (Not  enumerated.) 

1890         (Not  enumerated.) 

395.  Baskets  *  *  *  composed  of  *  *  *  straw,  not  specially 
enumerated  or  provided  for  in  this  Act,  30  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 


1883 


Bamboo  Articles,  such  as  fern  dishes,  vases,  trays,  and  other  basket  ware, 
with  luetal  lining,  will  be  assessed  with  duty  as  baskets  at  the  rate  of  25  per 
cent  ad  valorem  under  paragraph  175. — Dept.  Order  (T.  D.  35999). 

Bamboo  Lamp  Shades. — Lamp  shades  in  chief  value  of  bamboo  are,  under 
the  application  of  the  rule  of  ejusdem  generis,  excluded  from  the  provision  in 
paragraph  175,  for  "  blinds,  curtains,  shades,  or  screens  in  chief  value  of 
bamboo." 

In  the  revision  of  paragraph  214  of  the  act  of  1909  and  the  framing  of  para- 
graph 175  of  the  act  of  1913  the  elimination  of  the  words  "  porch  and  window  " 
was  for  the  purpose  of  removing  doubt  as  to  whether  these  words  were  limited 
in  their  application  to  "  blinds  "  and  to  make  moi*e  certain  that  "  blinds,  cur- 
tains, shades,  or  screens  of  bamboo  "  should  be  considered  as  being  on  a  parity 
both  as  to  character  and  use. 

Lamp  shades  in  chief  value  of  bamboo,  in  the  absence  of  a  more  specific 
provision  therefor.  Held  subject  to  duty  as  manufactures  of  ■wood  at  15  per 
cent  ad  valorem  under  paragraph  176.— T.  D.  35848  (G.  A.  7804). 

Baskets,  Miniature. — Baskets  measuring  6  by  8  inches  across  the  top  and 
4J  inches  in  height,  in  imitation  of  wash  baskets,  dutiable  as  baskets  in  chief 
value  of  wood  at  25  per  cent  ad  valorem  under  paragraph  175.  They  are  not 
toys.— Dept.  Order  (T.  D.  34118). 

Berry  Baskets. — Thin  pieces  of  wood  bent  into  the  form  of  small  baskets 
designed  to  hold  a  quart  of  berries,  each  having  a  strip  of  metal  crimped 
around  the  top,  were  held  properly  classified  as  baskets  in  chief  value  of  wood 
under  paragraph  175.— Ab.  36G82  (T.  D.  34824). 

Easter  Baskets. — Small  bamboo  or  chip  baskets,  colored,  and  ornamented 
v^ith  artificial  rabbits,  chicks,  or  ducklings  of  cotton  or  other  material,  known 
as  Easter  baskets,  Easter  novelties,  trimmed  baskets,  and  fancy  baskets,  used 
for  holding  candy  or  various  utilitarian  purposes,  and  not  designed  for  the 
amusement  of  children  only,  are  not  dutiable  as  toys  under  paragraph  342. 
but  as  baskets  under  paragraph  175.— T.  D.  35796  (G.  A.  7790). 

Straw  Baskets  classified  under  the  last  clause  of  paragraph  175  were 
claimed  dutiable  under  the  first  part  of  said  paragraph.  Protest  overruled. — 
Ab.  37559. 

Wood  Screens. — Screens  composed  in  chief  value  of  wood,  stained  or  painted, 
were  held  properly  classified  under  the  provisions  of  paragraph  175  and  not 
dutiable  as  house  or  cabinet  furniture  (par.  176),  as  claimed.  Morimura  v. 
U.  S.   (2  Ct.  Cust.  Appls.,  181;  T.  D.  31941).— Ab.  36968   (T.  D.  34969). 

DECISIONS   UNDER   THE   ACT   OF   1909. 

Bamboo  Basket  Bag. — This  article  itself  shows  in  its  structura  the  charac- 
teristics of  a  bag;  has  the  distinguishing  characteristic  of  bags  generally  in 


328  DIGEST   OF   CUSTOMS   DECISIONS. 

that  it  may  be  closed  at  the  top  by  drawing  the  material  together.  It  was 
improperly  classified  as  a  basket. — U.  S.  v.  Vantiiie  &  Co.  (Ct.  Cust.  Appls.), 
1'.  D.  33937;  (G.  A.  Ab.  31S00)  T.  D.  33291  reversed. 

Bamboo  Baskets  With  Metal  Kecejitacles. — Bamboo  baskets  fitte<l  with 
cheap  metal  receptafles  properly  dutialjlc  under  paragraph  214. — Dept.  Order 
(T.  1).  ;W179). 

Bamboo  Lamp  Shades. — Lamp  sliades  of  bamboo,  wood,  straw,  or  composi- 
tion of  wood,  if  stained,  dyed,  painted,  printed,  polished,  grained,  or  creosoted, 
dutiable  at  the  rate  of  40  per  cent  ad  valorem  under  paragraph  214. — Dept. 
Order  (T.  D.  32770). 

Chip  Baskets. — Baskets  of  wood,  stained,  dyed,  or  painted  might  be  classed 
as  baskets  of  wood  under  paragraph  214,  or  as  manufactures  of  chip  under 
paragi'aph  4G3 ;  but  as  the  applicable  language  in  paragraph  214  is  the  more 
(xact  and  specific,  it  must  be  held  to  be  controlling  and  the  importation  is 
dutiable  under  that  paragraph.  Brody  v.  U.  S.  (T.  D.  31573)  ;  Krauss  v.  U.  S. 
T.  D.  31574).— Thomseu  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31590;  (Ab.  235G3) 
T.  D.  30733  affirmed. 

Straw  or  Wood  Baskets  Covered  With  Cotton. — Baskets  of  straw  or  wood 
covered  with  cotton,  cotton  being  the  component  of  chief  value,  are  dutiable 
under  paragraph  214.  U.  S.  v.  Zinu  (2  Ct.  Cust.  Appls.,  419;  T.  D.  32171)  and 
Vantine  v.  U.  S.  (T.  D.  33124)  distinguished.— T.  D.  33237  (G.  A.  7437). 

Cotton-Lined  Baskets. — Wooden  baskets  lined  with  cotton,  cotton  the  com- 
ponent of  chief  value,  which  were  classified  as  manufactures  of  cotton  under 
paragrapli  332,  were  held  dutiable  as  baskets  of  wood  (par.  214),  as  claimed 
by  the  importers.    G.  A.  7221  (T.  D.  31587)  followed.— Ab.  259G9  (T.  D.  31727). 

Baskets  in  Part  of  Embroidered  Linen. — Baskets  having  embroidered  linen 
linings  were  held  properly  classified  as  embroidered  articles  under  paragraph 
349,  rather  than  as  baskets  of  wood  (par.  214),  as  claimed.— Ab.  35051  (T.  D. 
34279). 

Shida  Baskets  classified  as  manufactures  of  willow  under  paragraph  212 
were  held  dutiable  as  baskets  of  wood  (par.  214).— Ab.  26782  (T.  D.  31912). 

Baskets  in  Chief  A^^alue  of  Silk. — This  protest  has  been  submitted  on  the 
record,  from  which  it  appears  that  the  goods  in  question  consist  of  "  colored 
baskets  composed  of  silk,  cotton,  straw  and  wood,  silk  being  the  component  ma- 
terial of  chief  value."  As  the  baskets  in  question  are  composed  in  chief  value 
of  silk  we  hold  that  they  are  properly  dutiable  as  manufactures  in  chief  value 
of  silk  under  paragraph  4U3,  as  assessed.  T.  D.  33917  cited.— Ab.  36051  (T.  D. 
34G09). 

Baskets  Lined  With  Silk. — An  analysis  of  the  original  material  of  which 
the  basket  as  thus  lined  was  composed  showed  the  chief  value  of  the  raw  ma- 
terial to  be  silk.  It  does  not  appear  that  the  value  of  the  lining  exceeded  that 
of  the  finished  basket. 

"  Baskets  "  is  a  term,  descriptive  eo  nomine,  and  the  sole  requirement  needed 
to  bring  "baskets"  within  the  provisions  of  paragraph  214,  is  that  they  should 
in  fact  be  the  articles  there  described,  namely,  baskets  made  of  bamboo,  wood, 
straw,  or  compositions  of  wood.  Thomsen  v.  U.  S.  (T.  D.  31590). — U.  S.  v. 
Zinn  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  32171;  (G.  A.  7221)  T.  D.  31587  affirmed. 

Willow  Baskets. — Clothes  baskets,  hampers,  market  baskets,  cradles,  bassi- 
nets, and  other  Ijaskets,  composed  of  willow,  some  of  which  were  lined  with 
cotton,  were  held  dutiable  as  baskets  of  wood  under  paragraph  214,  rather 
than  as  willow  furniture  or  manufactures  of  willow  (par.  21'2),  or  manufactures 


SCHEDULE   D WOOD   AND   MANUFACTURES   OF.  329 

of  cotton   (par.  332).     Brody  v.  U.  S.    (T.  D.  31578) .  Krauss  v.  U.  S.    (T.  D. 
31574),  and  G.  A.  7221  (T.  D.  31587)  followed.— Ab.  2G046  (T.  D.  31757). 

Willow  Lunch  Baskets,  Metal  Chief  Value. — Willow  lunch  basket.s  titted 
with  stoves,  sandwich  boxes,   and  other  articles   composed   in  chief  value  o-f 
metal,  assessed  under  paragraph  452,  held  dutiable  as  manufactures  of  metal 
(par.  199).— Ab.  28576  (T.  D.  32560). 
Willow  Market  Baskets  and  Hampers. 

"Willow"  Defined. — "Willow"  is  used  botanically,  colloquially,  and  com- 
mercially to  describe  a  kind  of  wood. 

Articles  Made  of  Wood. — It  would  seem  to  have  been  the  purpose  of  the 
Congress  in  enacting  paragraph  214  to  constitute  a  new  class  for  all  baskets 
made  of  any  kind  of  wood,  and  instead  of  continuing  a  former  provision 
whereby  different  kinds  of  wooden  baskets  should  be  classified  differently  and 
with  differing  rates  of  duty  to  make  all  wooden  baskets  dutiable  at  the  same 
rate ;  and  market  baskets  and  hampers  made  of  willow  are  dutiable  not  as 
manufactures  of  willow,  but,  according  to  the  more  specific  of  two  possible 
designations,  as  baskets  of  wood,  and  under  said  paragraph  214.  Zinn  case 
(T.  D.  24811)  and  others  distinguished.— Krauss  &  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  31574;  (Ab.  23619)  T.  D.  30754  and  (Ab.  23756),  T.  D.  30828 
reversed. 

Willow  Baskets. — Manufactures  of  willow  are  covered  by  paragraph  212, 
and  baskets  of  wood  are  covered  by  paragraph  214.  Applying  the  recognized 
doctrine  that  an  eo  nomine  provision  is  more  specific  than  one  of  general  de- 
scription, it  must  be  held  that  the  term  "  baskets  of  wood,"  willow  being  con- 
cededly  wood,  is  more  specific  than  manufactures  of  willow,  and  baskets  made 
of  willow  wood  are  dutiable  under  paragraph  214. — Brody  et  al,  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  31573;  (Ab.  23579)  T.  D.  30733  reversed. 

Wool-Lined  Straw  Baskets,  classified  as  manufactures  of  wool  under  para- 
graph 378,  were  held  dutiable  as  straw  baskets  (par.  214).  Protest  sustained 
on  the  authority  of  U.  S.  v.  Zinn   (T.  D.  32171).— Ab.  28481   (T.  D.  32507). 

Porch  Blinds  With  Colored  Threads. — The  wood  in  the  blinds  is  of  natural 
color,  but  that  colored  threads  have  been  worked  in  between  the  pieces  of  wood 
so  as  to  give  the  effect  of  colored  stripes  in  the  blinds.  Such  coloring  effect 
from  the  use  of  threads  does  not  make  the  blinds  stained,  dyed,  or  painted 
within  the  meaning  of  the  paragraph  under  which  duty  was  assessed. — Ab. 
27601  (T.  D.  32161). 

Splash  Mats. — The  merchandise  consists  of  wood  strips,  joined  or  sewed 
together  with  cords;  figures  in  imitation  of  paintings  are  stenciled  on  these 
and  they  are  used  as  splash  mats,  placed  above  washstands.  No  commercial 
designation  is  shown.  The  definitions  of  the  books  make  it  apparent  that  these 
articles  may  very  well  be  designated  as  curtains  or  screens,  and  their  use,  too, 
warrants  that  classification.  They  were  dutiable  as  assessed  by  the  collector 
under  paragraph  214.— U.  S.  v.  Butler  Bros.  (Ct.  Cust.  Appls.),  T.  D.  32984; 
(G.  A.  Ab.  28361)  T.  D.  32488  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Bark  Baskets. — Fern  baskets  or  boxes  made  of  bark  and  classified  as  manu- 
factures of  wood  under  paragraph  208  were  held  dutiable  as  unenumerated 
manufactured  articles  (sec.  6).  Ab.  18580  (T.  D.  28910)  followed.— Ab.  26025 
(T.  D.  31744). 

Baskets  Manufactured  From  Chip,  Straw,  willow,  and  wood  are  dutiable 
according  to  the  rate  provided  for  the  sing:e  chief  component  contained  therein. 


330  DIGEST   OF  CUSTOMS   DECISIONS. 

In  ascertaining  the  chief  component  it  is  improper  to  group  together  all  the 
components  wliich  are  in  their  character  wood,  wlien  any  of  tliem  are  separately 
provided  for  by  name.  In  re  Kursheetlt  Manufacturing  Co.  (54  Fed.  llep.,  159)  ; 
U.  S.  V.  Klumpp  (169  U.  S.,  209)  distinguished;  U.  S.  v.  Field  (85  Fed.  Rep., 
862)  followed.— T.  D.  22725  (G.  A.  4839). 

Willow  llaskets — Chip. — Construing  paragraph  206,  relating  to  "  willow  pre- 
I)ared  for  basket  makers'  use"  and  to  "manufactures  of  willow,"  Held  that 
it  was  intended  that  the  last  clause  should  include  manufactures  of  the  material 
mentioned  in  the  preceding  clause,  and  that,  even  though  that  material  may  con- 
stitute chip,  baskets  made  therefrom  are  dutiable  imder  said  paragraph  rather 
than  as  "  manufactures  of  chip,  not  specially  provided  for,"  under  paragraph 
449.— Ollesheimer  v.  U.  S.  (C.  C.  A.),  T.  D.  28598;  T.  D.  27972  (C.  C.)  and 
Ab.  24.53  (T.  D.  25499)  affirmed. 

Hiiioki  Baskets. — Baskets  made  of  twisted  hiuoki-wood  shavings  are  found 
to  be  composed  chiefly  of  chii)  and  held  dutiable  as  manufactures  in  chief  value 
of  chip  under  paragraph  449.  Morimura  v.  U.  S.  (C.  C),  T.  D.  29566;  G.  A. 
Ab.  17534  (T.  D.  28575)  reversed. 

Baskets  Made  from  Osier  or  Willow,  whether  or  not  the  material  used  in 
the  cou>struction  thereof  has  been  previously  cut  or  split  into  two  or  more  sec- 
tions, held  manufactures  of  oiser  or  willow. 

Articles  fashioned  into  dolls'  cradles  and  small  chairs,  made  from  osier  or 
willow,  held  toys. 

Articles  made  from  osier  or  willow,  cotton,  and  rush,  lu-ld  dutiable  according 
to  material  of  chief  value  therein.  G.  A.  5495  (T.  D.  24811)  modified.— T.  D. 
27208  (G.  A.  6313). 

Shida  Baskets. — Shida  baskets,  which  are  composed  of  vegetable  fiber  de- 
rived from  ferns,  are  not  dutiable  by  similitude  as  manufactures  of  grass, 
etc.,  under  paragraph  449.— Butler  v.  U.  S.  (C.  C),  T.  D.  30846;  Ab.  22017 
(T.  D.  3(X)69)   affirmed. 

Splash  Mats  not  Paintiiifis. — Splash  mats  made  of  strips  of  wood  anil  joined 
together  with  cords  or  threads,  on  which  so-called  pictures  have  been  produced 
by  stenciling,  Held  dutiable  as  manufactures  of  wool  under  the  provisions  of 
paragraph  208.  Ab.  8.593  (T.  D.  26802)  and  decision  of  United  States  circuit 
court  in  Woolworth  v.  U.  S.  (T.  D.  27S53)  followed.— T.  D.  27936  (G.  A.  6548). 

Splash  mats  or  .screens  on  which  pictures  have  been  produced  by  stenciling 
and  hand  painting,  the  decoration  being  secondary  to  their  employmeut  as 
articles  of  utility,  are  not  "paintings"  within  the  meaning  of  paragraph  454. — 
Woolworth  V.  U.  S.  (C.  C.)  T.  D.  27853;  Ab.  8.593  (T.  D.  26802)  affirmed. 

Baskets  of  Vegetable  Tissue. — The  basket  is  composed  of  a  vegetable  tissue 
consisting  of  that  part  of  the  above  primary  axis  growing  above  the  ground  of  a 
fern   (botanical  name  of  Glcichenia-glaiica  Thumb  Hook). 

The  baskets  re.semb]e  in  appearance  and  are  adapted  to  uses  similar  to 
baskets  made  of  willow.  There  is,  however,  no  direct  provision  of  the  existing 
tariff  act  under  which  they  may  be  classified ;  and  it  is  our  opinion  that  the 
similitude  clause  of  section  7  may  rightfully  be  invoked,  luider  the  application 
of  which  it  would  seem  as  though  the  classification  of  said  baskets  by  the 
collector  should  have  been  under  the  provisions  of  paragraph  206. — Ab.  19175 
(T.  D.  29099). 

Baskets  of  split  bamboo,  which  were  classified  as  manufactures  of  wood 
under  paragrapli  208,  were  held  duitable  as  manufactures  of  chip  (par.  449). 
Protest  sustained  on  the  authority  of  Tuska  v.  U.  S.  (T.  D.  31547).— Ab.  26023 
(T.  D.  31744). 


SCHEDULE   D — WOOD  AND   MANUFACTURES  OF.  331 

Split  Bamboo  and  Wistaria  or  Rattan  Baskets. 

Baskets  Made  of  Bamboo  Splits. — Baskets  made  of  flat-looking  narrow 
strips  of  split  bamboo  and  so  thin  as  to  be  flexible  and  capable  of  being  woven 
into  a  desired  form  are  manufactures  of  chip  and  were  dutiable  under  para- 
graph 449. 

Bags  and  Baskets  Made  of  Wistaria  or  Rattan.— Both  wistaria,  a  vine- 
like shrub  with  a  bark,  and  rattan,  which  belongs  to  the  palm  family,  have  the 
api^earance  and  general  qualities  of  wood ;  and  bags  and  baskets  made  of  either 
were  dutible  under  paragraph  208. — Tuska  v.  U.  S.  (Ct.  Gust.  Appls.),  T.  D. 
31547;  (G.  A.  Ab.  23521)  T.  D.  30710  reversed. 

DECISIONS   UNDER  THE   ACT   OF   1890. 

Bamboo  Scrolls  and  Blinds. — Scrolls  and  blinds  or  curtains  composed 
cither  of  bamboo  strips  colored  or  decorated  and  joined  together  by  cards  or  of 
decorated  pieces  of  bamboo  and  glass  beads  (bamboo  chief  value)  are  dutiable 
as  manufacturers  of  wood  and  not  as  manufactures  of  grass  or  as  paintings. — 
T.  D.  17083  (G.  A.  3464). 

Rattan  Baskets. — Baskets  made  of  rattan  are  dutiable  as  manufactures  of 
v.'ood  and  not  as  manufactures  of  grass  nor  as  uoueuumerated  articles,  nor 
free  as  rattan.— T.  D.  17077  (G.  A.  3458). 


176.  House  or  cabinet  furniture  wholly  or  in  chief  value  of  wood, 
wholly  or  partly  finished,  and  manufactures  of  wood  or  bark,  or  of 
which  wood  or  bark  is  the  component  material  of  chief  value,  not 
specially  provided  for  in  this  section,  15  per  centum  ad  valorem. 

215.  House  or  cabinet  furniture  wholly  or  in  chief  value  of  wood, 
wholly  or  partly  finished,  and  manufactures  of  wood  or  bark,  or  of 
which  wood  or  bark  is  the  component  material  of  chief  value,  not 
specially  provided  for  in  this  section,  35  per  centum  ad  valorem. 

208.  House  or  cabinet  furniture,  of  wood,  wholly  or  partly  finisheil, 
and  manufactures  of  wood,  or  of  which  wood  is  tlie  component  material 
of  chief  value,  not  specially  provided  for  in  this  Act,  35  per  centum  ad 
valorem. 

181.  House  or  cabinet  furniture,  of  wood,  wholly  or  partly  finished, 
manufactures  of  wood,  or  of  which  wood  is  the  component  material  of 
chief  value,  not  specially  provided  for  in  this  Act,  25  per  centum  ad 
valorem. 

230.  House  or  cabinet  furniture,  of  wood,  wholly  or  partly  finished, 
manufactures  of  wood,  or  of  which  wood  is  the  component  material  of 
chief  value,  not  specially  provided  for  in  this  Act,  35  per  centun»  ad 
valorem. 

229.  House  or  cabinet  furniture,  in  piece  or  rough,  and  not  finished, 
30  per  centum  ad  valorem. 

230.  Cabinet  ware  and  house  furniture,  finished,  35  per  centum  ad 
valorem. 

232.  Manufactures  of  cedar  wood,  granadilla,  ebony,  maliogany,  rose- 
wood, and  satinwood,  35  per  centum  ad  valorem. 

233.  Manufactures  of  wood,  or  of  which  wood  is  the  chief  component 
part,    not   specially   enumerated   or   provided    for   in    this   Act,    35   per 

.centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Barrel  Heads. — Pieces  of  wood,  circular  in  foru),  to  fit  ends  of  barrels,  each 
head  being  in  three  pieces,  were  held  properly  classified  as  manufactures  of 
wood  under  paragraph  176  rather  than  free  of  duty  under  paragraph  647. 
G.  A.  7033  (T.  D.  30685)  cited.— Ab.  37310. 


1913 


1909 


1897 


1894 


1890 


1883 


382  DIGEST   OF   CUSTOMS   DECISIONS. 

Hoards  Planed,  Dovetailod,  and  (Jliu'd  Together,  advanced  beyond  the 
condition  of  planed  and  tongued  and  grooved,  and  dutiable  as  manufactures  of 
wood  under  paragraph  176.— Dept.  Order  (T.  D.  84198). 

Creosoted  Wood  Paving;  Blocks  dutiable  at  the  rate  of  15  per  cent  ad 
valorem  under  paragraph  170  as  manufactures  of  wood  not  specially  provided 
for.— Dept.  Order   (T.  D.  3.")838). 

Embroidered  Furniture. — Furniture  composed  in  chief  value  of  em- 
broidered tapestry  or  damask  is  dutiable  as  "  all  articles  or  fabrics  embroidered 
in  any  manner  by  hand  or  machinery  "  under  paragaph  3.58. 

Where  the  statute  provides  for  "  furniture  wholly  or  in  chief  value  of  wood," 
the  only  question  to  be  ascertained,  before  classitication  can  be  made  under 
that  provision,  is  whether  wood  is  chief  value  as  against  any  of  the  other  com- 
ponents.—T.  D.  35267  (G.  A.  7704). 

Furniture  Covered  with  Cotton  Velvet. — A  sofa  covered  with  and  com- 
posed in  chief  value  of  cotton  velvet,  not  being  an  article  of  such  form  or  shape 
that  it  could  have  been  "  made  or  cut  from  cotton  velvet,"  is  dutiable  at  45 
per  cent  ad  valorem  as  "  manufactures  of  cotton  "  under  paragraph  332,  and 
not  at  47i  per  cent  ad  valorem  as  "  manufactures  or  articles  in  any  form 
made  or  cut  from  plushes,  velvets,"  etc.,  under  paragraph  325. — T.  D.  34901 
(G.  A.  7628). 

Furniture  Covered  with  Tapestry. — It  is  established  by  the  testimony  that 
the  tapestry  is  of  more  value  than  the  wood  in  this  furniture.  The  collector 
classified  the  merchandise  as  tapestries,  but  under  our  ruling  on  furniture 
covered  with  cotton  velvet  in  the  case  of  F.  B.  Vandegrift  &  Co.,  G.  A.  7628 
(T.  D.  34901)  the  merchandise  is  properly  dutiable  as  manufactures  of  cotton. 
That  claim  was  not  made  by  the  importer,  however,  and  the  protest  is  therefore 
overruled.— Ab.  3S640. 

Hardwood  Flooring,  Bored. — Every  effect  produced  on  the  flooring  in  ques- 
tion, except  the  boring  of  the  nail  holes,  was  produced  by  a  machine  known  as 
a  matcher  and  planer,  and  but  for  these  nail  holes  it  would  unquestionably  be 
entitled  to  free  entry  under  paragraph  047,  as  claimed  (G.  A.  7546,  T.  D.  34305; 
Ab.  36705,  T.  D.  34871;  U.  S.  v.  Myers,  5  Ct.  Gust.  Appls.,  541;  T.  D.  35179), 
and  it  therefore  remains  only  to  determine  whether  the  addition  of  the  nail 
holes  changes  its  classification. 

It  may  still  be  open  to  question  whether  this  flooring,  although  prepared  for 
a  particular  use,  even  though  it  be  known  as  "  flooring,"  is  a  manufactured 
article,  but  it  still  appears  that  if  classification  should  not  liave  been  made 
under  paragraph  176  it  should  have  been  made  under  the  catchall  clause  in 
paragraph  385  for  "  all  articles  manufactured  in  whole  or  in  part,"  in  which 
ca.se  it  would  have  taken  the  same  rate  of  duty. — Ab.  37717. 

Japanese  White  Oak  Flooring,  planed  and  tongued  and  grooved,  subject  to 
duty  at  the  rate  of  15  per  cent  ad  valorem  under  paragraph  176. — Dept.  Order 
(T.  D.  35233). 

Pipe  Bowls. — A  piece  of  wood  that  has  been  roughly  carved  into  the  shape 
and  form  of  a  pipe  bowl,  but  which  has  not  been  sudiciently  advanced  in  manu- 
facture to  answer  the  purpose  of  a  pipe  bowl,  is  not  dutiable  as  such  under 
paragi'aph  381,  but  is  properly  classifiable  under  paragraph  176  as  manufactures 
of  wood.  See  Keiss  Bros.  &  Co.'s  case  G.  A.  3405  (T.  D.  16977).  U.  S.  v. 
Hanover  Vulcanite  Co.  (4  Ct.  Cust.  Appls.,  503;  T.  D.  33919  distinguished).— 
T.  D.  35697  (G.  A.  7771). 

Stair  Treads. — Merchandise  classified  under  paragraph  176  is  claimed  en- 
titled to  free  entry  under,  paragraph  647. 


SCHEDULE    D WOOD   AND    MANUFACTURES    OF.  333 

From  the  official  record  it  appears  ttiat  the  merchandise  consists  of  hard- 
wood planed  on  two  sides,  from  6  to  12  feet  long,  10  to  12  inches  wide,  and 
about  li  inches  thick,  one  edge  being  curved  and  the  other  nosed,  and  that  it  is 
used  for  stair  treads.  The  collector  reports  that  it  is  not  commercially  bought 
and  sold  as  lumber  by  the  thousand  feet,  but  is  known  as  stair  treads,  and  sold 
at  55  cents  each.  The  protest,  which  was  submitted  upon  the  official  record, 
was  overruled. — Ab.  38594. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bolting  Board. — Protest  overruled  as  to  bolting  boards  around  which  cloth 
is  to  be  wound,  classified  as  a  manufacture  of  wood  under  paragraph  215. — Ab. 
34572   (T.  D.  34127). 

*' Boule  "  Furniture. — So-called  "  Boule  "  furniture,  consisting  of  tables, 
chiffoniers,  and  cal)inets  of  wood  with  a  veneer  of  boule,  which  is  composed  of 
wood,  brass,  tortoise  shell,  and  mother-of-pearl  made  in  the  form  of  a  block  and 
cut  into  thin  sheets,  classified  as  metal  chief  value  under  paragraph  199,  was 
claimed  dutiable  as  manufactures  of  wood  (par.  215).  Protest  overruled. — Ab. 
35968  (T.  D.  34604). 

Intarsia. — Wooden  articles  inlaid  with  metal  and  classified  as  manufactures 
in  chief  value  of  metal  under  paragraph  199  were  held  dutiable  as  manufactures 
in  chief  value  of  wood  (par.  215),  as  claimed  by  the  importer.  Ab.  27220 
(T.  D.  32046)   followed.— Ab.  28522  (T.  D.  32529). 

Parts  of  Chairs. — Where  the  importation  consisted  of  the  defined  parts  of 
a  piece  of  furniture,  it  being  apparent  those  parts  were  designed  for  a  par- 
ticular use  and  that  their  suitableness  for  any  other  purpose  had  been  de- 
stroyed, the  merchandise  is  taken  out  of  the  category  of  lumber  or  wood, 
it  has  become,  as  in  the  case  here,  a  partly  finished  chair  or  an  article  of  house 
furniture  partly  finished,  and  as  such  is  dutiable  under  paragraph  215.  Wan- 
ner V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31628;   (G.  A.  7066)  T.  D.  30790  affirmed. 

Racing  Shells  can  not  be  held  to  be  "  vessels  "  in  the  sense  in  which  that 
term  is  employed  in  section  3,  Revised  Statutes ;  and  this  is  so  without  any 
attempt  being  made  to  set  up  a  hard  and  fast  rule  as  to  what  may  or  may 
not  be  deemed  a  "  vessel "  under  that  section.  And  a  racing  shell  can  be  as 
little  considered  a  "  pleasure-boat  "  under  paragraph  37.  The  importation  was 
dutiable  as  a  manufacture  of  wood,  under  paragraph  215. — Thayer  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  32252;  (G.  A.  Ab.  26110)  T.  D.  317.57  affirmed. 

Settee  of  Wood  and  Leather. — A  settee  of  wood  covered  with  leather,  classi- 
fied as  a  manufacture  of  leather  under  paragraph  4.52,  was  claimed  to  bo 
dutiable  as  furniture  of  wood  (par.  215).  Protest  overruled. — Ab.  32357  (T.  D. 
33433). 

Furniture  Composed  in  Chief  Value  of  Silk  is  not  dutiable  under  the  pro- 
vision in  paragraph  215  for  "  house  or  cabinet  furniture  wholly  or  in  chief 
value  of  wood,  wholly  or  partly  finished,"  but  is  dutiable  as  a  manufacture  of 
silk  under  the  provision  of  paragraph  403. — T.  D.  31162  (G.  A.  7143). 

Furniture  in  Chief  Value  of  Wool. — The  tariff  designation  in  paragraph 
378  for  "  all  manufactures  of  every  description  made  wholly  or  in  part  of 
wool,  not  specially  provided  for  in  this  section,"  is  a  broad  and  comprehensive 
one  and  is  not  limited  only  to  articles  similar  to  cloths  and  knit  fabrics.  Held, 
furniture  composed  of  wood  and  wool,  m^ooI  chief  value,  is  properly  dutiable  as 
a  manufacture  of  wool.— T.  D.  31801  (G.  A.  7258), 


334  DIGEST    OF    CUSTOMS    DECISIONS. 

DECISIOXS    UNDKU   THK    ACT   OF    1897. 

Abacus  or  FiRnrinf;  Machines. — Devices  known  as  abacus,  or  figuring 
iiiacliincs,  wliicli  consist  di"  a  framework  of  wood,  witii  pieces  of  metal  wire 
arran^red  liorlzontally  at  intervals  of  about  1  inch  from  side  to  side,  with  wood 
or  metal  balls  or  spheres  strung  thereon,  and  which  are  intended  for  use  in 
arithmetical  operations  or  as  reckoning  tables,  are  not  dutiable  at  60  per 
cent  ad  valorem  under  the  provision  of  paragraph  408  for  beaded  articles, 
but  are  dutiable,  according  to  the  component  material  of  chief  value,  either 
as  manufactures  of  wood  at  35  per  cent  under  paragraph  208,  or  at  45  per 
cent  as  manufactures  of  metal  under  paragraph  93. — T.  D.  21265  (G.  A.  4457). 

Buhl  Furniture,  in  Chief  Value  of  Metal. — The  provision  in  paragraph  208 
for  "  furniture  of  wood,"  inc-ludes  what  is  known  as  Buhl  furniture,  in  which 
the  metal  ornamentation  constitutes  the  component  of  chief  value,  but  in 
which  wood  is  the  predominant  material  in  quantity. — U.  S.  r.  Hempstead  (C. 
C.  A.),  T.  D.  30366;  T.  D.  29634  (C.  C.)  athrmed,  and  (G.  A.  6626)  T.  D. 
28634  reversed. 

Carriage  Whips  composed  in  chief  value  of  English  holly  are  dutiable  as 
manufactures  of  wood  and  not  under  jiaragrapli  447  as  saddlery. — Davies  v. 
U.  S.,  107  Fed  Rep.,  266. 

Canoes  of  Birch  Bark  and  Wood. — Diminutive  canoes,  some  of  wood  and 
some  of  birch  bark  and  wood,  are  not  dutiable  at  20  per  cent  ad  valorem 
under  section  6  as  manufactured  articles  not  enumerated  or  provided  for,  but 
are  dutiable  at  35  per  cent  ad  valorem  as  toys  under  paragraph  418,  or  by 
similitude  at  the  .same  rate  under  the  provision  of  paragraph  208  for  manu- 
factures of  wood  or  of  which  wood  is  the  component  material  of  chief  value. 
G.  A.  3998  (T.  D.  18542)  modified.— T.  D.  25644  (G.  A.  5803). 

Fan  Sticks. — Pieces  of  wood  used  as  fan  handles,  which  are  imported  in 
sets  in  different  sizes,  cut  and  prepared  upon  order  and  in  particular  dimen- 
sions, are  dutiable  as  "  manufactures  "  of  wood  inider  paragraph  208. — T.  D. 
30292  (G.  A.  6970). 

Furniture  in  Chief  Value  of  Silk. — Furniture  with  wooden  frames  is 
dutiable  as  "  furniture  of  wood  "  under  paragraph  208,  though  the  silk  in  its 
upholstery  may  be  the  component  of  chief  value. 

Where  a  statute  repeals  an  earlier  law,  change  of  language  is  more  consistent 
with  change  of  intent  than  with  the  purpose  of  defining  or  declaring  the  mean- 
ing of  the  language  of  the  earlier  act ;  and  the  latter  theory  should  not  be 
adopted  where  there  is  no  proof  that  such  was  the  object  of  Congress. — U.  S.  v. 
Woodruff  (C.  C.  A.),  T.  D.  30211;  T.  D.  29645  (C.  C.)  affirmed  and  Ah.  18543 
(T.  D.  28910)  reversed. 

Furniture  in  Part  Wool  and  Silk. — The  provision  in  paragraph  208  for 
"furniture,  of  wood,"  is  not  limited  by  the  words  "of  which  wood  is  the 
component  material  of  chief  value  " ;  and  furniture  with  wooden  frames,  up- 
holstered with  silk-wool  tapestry,  wool  chief  value,  is  dutiable  under  said  pro- 
vision.—T.  D.  30422  (G.  A.  6990). 

Gun  Blocks. — Gun  blocks  planed  on  both  sides  were  held  to  have  been 
properly  classified  as  manufactures  of  wood  under  paragraph  208. — Ab.  16945 
(T.  D.  28448). 

Manicure  Sticks,  consisting  of  pieces  of  wood  several  inches  long,  pointed 
at  one  end  and  beveled  off  at  the  other  end  to  form  a  cutting  edge,  are  "  manu- 
factures "  of  wood  and  dutiable  as  such  inider  paragraph  208. — Estes  v.  U.  S. 
(C.  C),  T.  D.  30125;  (G.  A.  6828)  T.  D.  29358  reversed. 


SCHEDULE    D WOOD   AND    MANUFACTURES    OF.  335 

Palmbast,  which  is  made  from  tlie  woody  part  of  the  trunli  of  the  seivon  or 
guana  tree  of  Cuba,  and  used  for  tying  up  cigars,  also  in  the  manufacture  of 
hat  braids,  is  dutiable  as  a  manufacture  of  wood  at  the  rate  of  35  per  cent  ad 
valorem  under  paragraph  208,  and  is  not  free  of  duty  imder  paragraph  566  as  a 
fibrous  vegetable  substance,  or  under  paragraph  617  as  a  crude  or  unmanufac- 
tured vegetable  substance.  In  re  Donat  (G.  A.  3213),  In  re  Fritze  (G.  A. 
4739),  and  Dodge  v.  U.  S.  (84  Fed.  Rep.,  449)  followed;  In  re  Fisk  (G.  A., 
3006)  and  In  re  Rosenberger  (G.  A.  3166)  overruled;  In  re  Ropes  (G.  A.  1510) 
distinguished.— T.  D.  23254   (G.  A.  4984). 

Reel  Stock. — Wood  sawed  into  flat  and  triangular  pieces  of  required  length, 
width,  and  thickness,  the  flat  pieces  subjected  also  to  the  processes  of  planing, 
boring,  and  chamfering,  shipped  in  binidles  of  50  or  100  pieces  each,  in  carload 
lots  which  contain  the  requisite  number  of  pieces  to  constitute  a  given  number 
of  reels,  and  ready  for  use  as  reels  when  nailed  together,  the  several  parts  hav- 
ing been  deliberately  prepared  and  fitted  only  for  this  use,  Held  dutiable  as 
"  manufactures  of  wood  "  under  the  provisions  of  paragraph  208. — T.  D.  27741 
(G.  A.  6485). 

Uganda  Tree  Bark. — The  bark  of  the  Uganda  tree,  a  product  of  British  East 
Africa,  subjected  to  the  process  of  hammering,  when  in  a  moist  condition,  by 
the  natives  of  that  country,  the  bark  having  been  flattened  out  by  such  treat- 
ment, but  otherwise  in  its  original  form,  the  fibers  not  having  been  separated  or 
manufactured  into  any  article,  Held  dutiable  as  a  nonenumerated  manufac- 
tured article  at  20  per  cent  ad  valorem  under  section  6. — T.  D.  27291  (G.  A. 
6341). 

Wood  Interior. — Material  classified  as  manufactures  of  wood  under  para- 
graph 208  was  claimed  to  be  dutiable  as  wood  "  unmanufactured  "  under  para- 
graph 198.     Protest  overruled.— Ab.  22872  (T.  D.  30424). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Manufactures  of  Wood  as  used  in  this  paragraph  means  articles  made  of 
wood  and  completed  into  things  different  from  what  the  wood  was  before. — 
Dudley  v.  U.  S.  (CO.),  74  Fed.  Rep.,  548. 

Ornamental  Frames  of  Paintings. — Ornamental  frames  in  which  paintings 
are  imported  are  dutiable  as  manufactures  of  wood  and  are  not  free  with  the 
paintings.— Hensel  v.  U.  S.,  99  Fed.  Rep.,  722. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Birch-Bark  Canoes. — Canoes,  the  frames  of  wood  covered  with  thin  wooden 
strips,  the  whole  then  covered  with  birch  bark,  are  manufactures  of  wood  and 
not  a  nonenumerated  article.— T.  D.  14616  (G.  A.  2374). 

Gun  Blocks  made  from  planks  first  sawed  to  get  the  proper  thickness,  then 
planed  on  both  sides,  then  sawed  on  the  edges  to  give  a  rough  design  of  a  gun 
block,  are  dutiable  as  manufactures  of  wood  and  not  as  gun  blocks. — T.  D. 
12201  (G.  A.  1015). 

Rattan  Articles. — Partly  manufactured  whipstocks,  fishing  poles,  and  canes, 
being  made  from  rattan  and  malacca,  having  the  outer  rind  or  enamel  removed 
and  being  tapered,  turned,  sandpapered,  and  varnished,  are  manufactures  of 
wood  and  not  reeds  manufactured  from  rattans  or  reeds. — In  re  Foppes  (C.  C.) 
56  Fed.  Rep.,  817. 

Rattan  Sticks  for  whip  handles,  painted,  polished,  and  nearly  completed, 
are  dutiable  as  manufactures  of  wood  and  not  as  reeds  or  as  nonenumerated 


336  i)ii;i:si'  ok  ctstoms  dhcision's. 

articles.     Sustainin;;  T.  I ).  1L'!)48  ((J.  A.  lliJ'JJ.     Foppes  v.  U.  S.   (C.  C),  72  Fed. 
Rep.,  45. 

Tables  Oriiaiiiented  with  Bronze  or  China. — House  or  cabinet  furniture 
wholly  or  i):irtly  linislied,  of  which  wood  is  tlie  predominant  material,  is  iu- 
cluiled  in  this  paraj,a-aph.— T.  D.  1322G  ((i.  A.  1647). 

DECISIONS  rM»i;i{  THE  ACT  OF  1883. 

Furniture  in  Pieces. — Vienna  bent-wood  chaii-s,  settees,  etc..  were  imported 
in  separate  parts  or  pieces,  but  varnished  or  polished  and  i-equiring  notbinj;  but 
to  be  screwed  together  and  to  luxve  the  ends  of  tlie  screws  or  bolts  touched  up 
Avith  paint  or  varnisii  to  form  articles  of  furniture  tit  for  use.  Tlie  collector 
assessed  duty  as  "  furniture  finished."  The  importer  claimed  that  the  furni- 
ture was  in  piece  and  not  tinished  and  was  dutiable  as  "  house  or  cabinet  fur- 
niture in  piece  or  rough  and  unfinished. "  In  a  suit  to  recover  the  excess  of 
duties  the  collector  was  entitled  to  shoAv  that  in  the  furniture  trade  the  word 
"  finished  "  had  a  particular  trade  meaning,  and  to  have  it  submitted  to  the 
jury  whether  the  imported  goods  came  within  them. — Hedden  v.  Richard,  149 
U.  S.,  346. 

Cabinet  ware  and  house  furniture,  whether  in  pieces  fitted  so  that  they  can 
be  put  together  and  made  ready  for  use  or  actually  put  together  and  made 
ready  for  use  as  such  furniture  "  finished."  is  dutiable  under  this  paragraph 
and  not  under  paragraph  229. — Richard  v.  Hedden  (C.  C),  42  Fed.  Rep.,  672. 

Ciun  Blocks  which  are  not  "  rough  hewn  or  sawed  only,"  but  are  planed  on 
two  sides,  are  dutialile  as  manufactures  of  wood  and  not  as  timber  hewn  or 
sawed.— U.  S.  v.  Windmuller  (C.  C),  42  Fed.  Rep.,  292. 

DECISIONS   UNDER    STATUTES   I'RIOR   TO   THE   ACT   OF   1883. 

Fancy  AVoocl  Boxes. — Fancy  boxes  made  of  common  wood  and  veneered  with 
rosewood  or  ebony,  invoiced  as  rosewood  boxes  and  ebony  boxes  and  known  in 
the  trade  by  those  names  and  alsb  as  fancy  boxes  and  furnished  boxes,  are  duti- 
able under  Schedule  B  at  40  per  cent  as  manufactures  of  rosewood,  ebony,  etc., 
and  not  as  paper  boxes  and  all  other  fancy  boxes. — Sill  v.  Lawrence  (1  Blatchf., 
605,  22  Fed.  Cas.,  115. 


SCHEDULE  E— SUGAE,  MOLASSES',  AND  MANUFAC- 
TURES OF. 

177.  Sugars,  tank  bottoms,  simps  of  cane  juice,  melada,  concentrated 
melada,  concrete  and  concentrated  molasses,  testing  hy  the  polariscope 
not  above  seventy-five  degrees,  seventy-one  one-hundredtlis  of  1  cent  per 
pound,  and  for  every  additional  degree  sbown  by  the  polariscopic  test, 
twenty-six  one-thousandths  of  1  cent  per  pound  additional,  and  fractions 
of  a  degree  in  proportion ;  molasses  testing  not  above  forty  degrees,  15 
per  centum  ad  valorem ;  testing  above  forty  degrees  and  not  above  fifty- 
six  degrees,  21  cents  per  gallon ;  testing  above  fifty-six  degrees, 
4J  cents  per  gallon ;  sugar  drainings  and  sugar  sweepings  shall 
be  subject  to  duty  as  molasses  or  sugar,  as  the  case  may  be, 
according  to  polariscopic  test :  Proviflcd,  That  the  duties  imposed  in  this 
paragraph  shall  be  effective  on  and  after  the  first  day  of  March,  nineteen 
1913  hundred  and  fourteen,  until  which  date  the  rates  of  duty  provided  by 
paragraph  two  hundred  and  sixteen  of  the  tariff  Act  approved  August 
fifth,  nineteen  hundred  and  nine,  shall  remain  in  force:  Provided,  how- 
ever. That  so  much  of  paragraph  two  hundred  and  sixteen  of  an  Act  to 
provide  revenue,  equalize  duties,  and  encourage  tlie  industries  of  the 
United  States,  and  for  other  purposes,  approved  August  fifth,  nineteen 
hundred  and  nine,  as  relates  to  the  color  test  denominated  as  number 
sixteen  Dutch  standard  in  color,  shall  ))e  and  is  hereby  repealed :  Pro- 
vided further.  That  on  and  after  the  first  day  of  May,  nineteen  hundred 
and  sixteen,  the  articles  hereinbefore  enumerated  in  this  paragraph  shall 
be  admitted  free  of  duty. 

[Public  No.  61,  G4th  Congress— H.  R.  11471.] 

AN  ACT  To  amend  paragraphs  one  hundred  and  seventy-seven  and  one  hundred 
and  seventy-eight  of  an  Act  entitled  "  An  Act  to  reduce  tariff  duties  and  to 
provide  revenue  for  the  Government,  and  for  other  purposes,"  approved  October 
third,  nineteen  hundred  and  thirteen,  relating  to  the  duty  on  sugar,  mohisses, 
and  other  articles. 

Be  it  enacted  hy  the  Senate  and  House  of  Representatives  of  the  United 
States  of  America  in  Congress  assembled,  That  the  proviso  of  paragraph 
one  hitndred  and  seventy-seven  of  the  Act  entitled  "An  Act  to  reduce 
tariff  duties  and  to  provide  revenue  for  the  Government,  and  for  other 
purposes,"  approved  October  third,  nineteen  hundred  and  thirteen 
(Statutes  at  Large,  volume  thirty-eight,  pages  one  hundred  and  fourteen 
to  two  hundred  and  two,  inchisive),  which  proviso  reads  as  follows: 
''Provided  fxirther.  That  on  and  after  the  first  day  of  May,  nineteen 
hundred  and  sixteen,  the  articles  hereinbefore  enumerated  in  this  para- 
graph shall  be  admitted  free  of  duty,"  be,  and  the  same  is  hereby, 
repealed. 

Sec.  2.  That  the  proviso  of  paragraph  one  hundred  and  seventy-eight 
of  the  aforesaid  Act,  which  proviso  reads  as  follows :  "Provided,  That 
on  and  after  the  first  day  of  May,  nineteen  hundred  and  sixteen,  the 
articles  hereinbefore  enumerated  in  this  paragraph  shall  be  admitted 
free  of  duty."  be.  and  the  same  is  hereby,  repealed. 

Approved,  April  27,  1916. 

60690°— IS— VOL  1 22  337 


338 


DIGEST   OF   CUSTOMS  DECISIONS. 


1909 


1897 


1894 


1216.  Supars  not  al)<)ve  number  sixteen  Dutch  standard  in  color,  tank 
bottoms,  sirups  of  tane  juice,  melada,  concentrated  melada,  concrete  and 
concciitratiHl  molasses,  tcsiint,'  by  tlu'  jxthiriscopo  not  above  seventy-live 
di>,t;recs,  ninety-live  one-luindrcdths  of  1  cent  per  pound,  and  for  every 
additional  de^iree  sbown  by  tbe  polariscopic  test,  tbirty-tive  one-lbou- 
sandtbs  of  1  cent  per  pound  additional,  and  fractions  of  a  dej^ree  in 
proportion;  ami  on  su^ar  above  number  sixteen  Dutch  standard  in  color, 
and  on  ail  su;:ar  which  has  gone  tiu-ough  a  process  of  relining,  1.91  cents 
per  pound;  molasses  testing  not  alxtve  forty  degrees,  20  per  centum  ad 
valorem;  testing  above  forty  degrees  and  not  above  fifty-six  degrees,  3 
cents  per  gallon;  testing  above  lifty-six  degrees,  6  cents  per  gallon; 
sugar  drainiiigs  and  sugar  sweepings  shall  be  subject  to  duty  as  mo- 
lasses or  sugar,  as  the  case  may  be,  according  to  polariscopic  test. 

209.  Sugars  not  above  number  sixteen  Dutch  standard  in  color,  tank 
bottoms,  sirups  of  cane  juice,  melada,  concentrated  melada,  concrete 
and  concentrated  molasses,  testing  by  the  polariscope  not  above  seventy- 
live  degrees,  ninety-tive  one-hundredths  of  1  cent  per  pound,  and  for 
every  additional  dt'gree  shown  by  the  polariscojjic  test,  thirty-five  one- 
thousandths  of  1  cent  per  pound  additional,  and  fractions  of  a  degree  in 
proportion;  and  on  sugar  above  number  sixteen  Dutch  standard  in  color, 
and  on  all  sugar  which  has  gone  through  a  process  of  refining,  1.9.")  cents 
jier  pound;  molasses  testing  above  forty  degrees  and  not  above  fifty-six 
degrees,  3  cents  per  gallon;  testing  fifty-six  degrees  and  above,  G  cents 
jier  gallon;  sugar  drainings  and  sugar  sweepings  shall  be  subject  to 
duty  as  molas.ses  or  sugar,  as  the  case  may  be,  according  to  polariscopic 
test:  Provided,  That  nothing  herein  contained  shall  be  so  construed  as 
to  abrogate  or  in  any  manner  impair  or  affect  the  provisions  of  the 
treaty  of  conunercial  recii)rocity  concluded  between  the  United  States 
and  tbe  King  of  the  Hawaiian  Islands  on  the  thirtieth  day  of  January, 
eighteen  hundred  and  seventy-tive,  or  the  provisions  of  any  Act  of 
Congress  heretofore  passed  for  the  execution  of  the  same. 

182.  That  so  much  of  the  Act  entitled  "An  Act  to  reduce  revenue, 
i'<liiaIizo  duties,  and  for  other  purposes,"  approved  October  first,  eighteen 
hundred  and  ninety,  as  provides  for  and  authorizes  the  issue  of  licenses 
to  produce  sugar,  and  for  the  payment  of  a  bounty  to  the  producers 
of  sugar  from  beets,  sorghum,  or  sugar  cane,  grown  in  the  United  States, 
or  from  maple  sap  produced  within  the  Unile<l  State.s,  be,  and  the  same 
is  hereby  repealed,  and  hereafter  it  shall  be  unlawful  to  issue  any  license 
to  produce  sugar  or  to  pay  any  bounty  for  the  production  of  sugar  of 
any  kind  under  the  .said  Act. 

182;.  There  shall  be  levied,  collected,  and  paid  on  all  sugars  and  on 
all  taidv  bottoms,  sirups  of  cane  juice  or  of  beet  juice,  melada,  concen- 
trated melada,  concrete  and  concentrated  molasses,  a  duty  of  40  per 
centum  ad  valorem,  and  upon  all  sugars  above  number  sixteen  Dutch 
standard  in  color  and  upon  all  sugars  which  have  been  discoloivd  there 
shall  be  levied,  collected,  and  paid  a  duty  of  one-eighth  of  1  cent  per 
pound  in  aildition  to  the  said  duty  of  40  per  centum  ad  valorem;  and 
all  sugars,  tank  bottoms,  sirups  of  cane  juice  or  of  beet  juice,  melada, 
concentrated  melada,  concrete  or  concentrated  molasses,  which  are  im- 
porti'd  from  or  are  the  product  of  any  country  which  at  the  time  the 
same  are  exported  therefrom  pays,  directly  or  indirectly,  a  bounty  on 
the  export  thereof,  shall  pay  a  duty  of  one-tenth  of  1  per  cent  per  pound 
in  addition  to  the  foregoing  rates:  Proridcd,  That  the  importer  of  sugar 
produced  in  a  foreign  country,  the  Government  of  which  grants  such 
direct  or  indirect  bounties,  may  be  relieved  from  this  additional  duty 
under  such  regulations  as  the  Secretary  of  the  Treasury  may  prescribe, 
in  case  said  Importer  produces  a  certificate  of  said  Government  that  no 
indirect  bounty  has  been  received  upon  said  sugar  in  excess  of  the  tax 
collected  \\\Hm  the  beet  or  cane  from  which  it  was  produced,  and  that 
no  direct  bounty  has  been  or  shall  be  paid :  Provided  further.  That 
nothing  lienMU  contained  shall  be  so  construed  as  to  abrogate  or  in  any 
maimer  impair  or  affect  the  provisions  of  the  treaty  of  commercial 
reciprocity  coucluded  between  the  United  States  and  the  King  of  the 
Hawaiian  Islands  on  the  thirtieth  day  of  January,  eighteen  hundred 
and  seventy-five,  or  the  provisions  of  any  Act  of  Congress  heretofore 
^passed  for  the  execution  of  the  same.     That  there  shall  be  levied,  col- 


SCHEDULE   E SUGAR  AND   MOLASSES. 


339 


1894 


1890 


lected,  and  paid  on  molasses  testing  above  forty  degrees  and  not  above 
tifty-six  degrees  polariscope,  a  duty  of  2  cents  per  gallon;  if  testing 
above  fiftv-six  degrees  polar iscope,  a  duty  of  4  cents  per  gallon. 

557^.  Molasses  testing  not  above  forty  degrees  polariscope  test,  and 
containing  20  per  centum  or  less  of  moisture.     (Free.) 

231.  That  on  and  after  July  first,  eighteen  hundred  and  ninety-one, 
and  until  July  first,  nineteen  hundred  and  five,  there  shall  be  paid,  from 
any  moneys  in  the  Treasury  not  otherwise  appropriated,  under  the  pro- 
visions of  section  three  thousand  six  hundred  and  eighty-nine  of  the 
liovised  Statutes,  to  the  producer  of  sugar  testing  not  less  than  ninety 
degrees  by  the  polariscope,  from  beets,  sorghum,  or  sugar-cane  grown 
within  the  United  States,  or  from  maple  sap  produced  within  the  United 
States,  a  bounty  of  2  cents  per  pound ;  and  upon  such  sugar  testing  less 
than  ninety  degrees  by  the  polariscope,  and  not  less  than  eighty  degrees, 
a  bounty  of  If  cents  per  pound,  under  such  rules  and  regulations  as  the 
Commissioner  of  Internal  Revenue,  with  the  approval  of  the  Secretary 
of  the  Treasury,  shall  prescribe. 

232.  The  producer  of  said  sugar  to  be  entitled  to  said  bounty  shall 
have  first  filed  prior  to  July  first  of  each  year  with  the  Commissioner 
of  Internal  Revenue  a  notice  of  the  place  of  production,  with  a  general 
description  of  the  machinery  and  methods  to  be  employed  by  him, 
with  an  estimate  of  the  amount  of  sugar  proposed  to  be  produced  in 
the  current  or  nest  ensuing  year,  including  the  number  of  maple  trees 
to  be  tapped,  and  an  application  for  a  license  to  so  produce,  to  be  ac- 
companied by  a  bond  in  a  penalty,  and  with  sureties  to  be  approved  by 
the  Commissioner  of  Internal  Revenue,  conditioned  that  he  will  faith- 
fully observed  all  rules  and  regulations  that  shall  be  prescribed  for  such 
manufacture  and  production  of  sugar. 

233.  The  Commissioner  of  Internal  Revenue,  npon  receiving  the  ap- 
plication and  bond  hereinbefore  provided  for,  shall  issue  to  the  applicant 
a  license  to  produce  sugar  from  sorghum,  beets,  or  sugar  cane  grown 
within  the  United  States,  or  from  maple  sap  produced  within  the  United 
States  at  the  place  and  with  the  machinery  and  by  the  methods  described 
in  the  application ;  but  said  license  shall  not  extend  beyond  one  year 
from  the  date  thereof. 

234.  No  bounty  shall  be  paid  to  any  person  engaged  in  refining  sugars 
{  which  have  been  imported  into  the  United  States,  or  produced  in  the 

United  States  upon  which  the  bounty  herein  provided  for  has  already 
been  paid  or  applied  for,  nor  to  any  person  unless  he  shall  have  first 
been  licensed  as  herein  provided,  and  only  upon  sugar  produced  by  such 
person  from  sorghum,  beets,  or  sugar  cane  grown  within  the  United 
States,  or  from  maple  sap  produced  within  the  United  States.  The  Com- 
missioner of  Internal  Revenue,  with  the  approval  of  the  Secretary  of 
the  Treasury,  shall  from  time  to  time  make  all  needful  rules  and  regula- 
tions for  the  manufacture  of  sugar  from  sorghum,  beets,  or  sugar  cane 
grown  within  the  United  States,  or  from  maple  sap  produced  within  the 
United  States,  and  shall,  under  the  direction  of  the  Secretary  of  the 
Treasury,  exercise  supervision  and  inspection  of  the  manufacture  thereof. 

235.  And  for  the  payment  of  these  bounties  the  Secretary  of  the 
Treasury  is  authorized  to  draw  warrants  on  the  Treasurer  of  the  United 
States  for  sucli  sums  as  shall  be  necessary,  which  sums  shall  be  certified 
to  him  by  the  Commissioner  of  Internal  Revenue,  by  whom  the  bounties 
shall  be  disbursed,  and  no  bounty  shall  be  allowed  or  paid  to  any  person 
licensed  as  aforesaid  in  any  one  year  upon  any  quantity  of  sugar  less 
than  five  hundred  pounds. 

236.  That  any  person  who  shall  knowingly  refine  or  aid  in  the  refining 
of  sugar  imported  into  the  United  States  or  upon  which  the  bounty  herein 
provided  for  has  already  been  paid  or  applied  for,  at  the  place  described 
in  the  license  issued  by  the  Commissioner  of  Internal  Revenue,  and  any 
person  not  entitled  to  the  bounty  herein  provided  for,  who  shall  apply 
for  or  receive  the  same,  shall  be  guilty  of  a  misdemeanor,  and,  upon 
conviction  thereof,  shall  pay  a  fine  not  exceeding  $5,000,  or  be  imprisoned 
for  a  period  not  exceeding  five  years,  or  both,  in  the  discretion  of  the 
court. 

237.  All  sugars  above  number  sixteen  Dutch  standard  in  color  shall 
pay  a  duty  of  five-tenths  of  1  cent  per  pound :  Provided,  That  all  such 

,  sugars  above  number  sixteen  Dutch  standard  in  color  shall  pay  one-tenth, 


340 


DIGEST   OF   CUSTOMS  DECISIONS. 


1890 


1883 


^  (tf  1  font  per  pouml  in  addition  to  the  rate  lierein  provided  for,  wlien 
('\I)orled  from,  or  (lie  j)roduct  of  any  country  wlion  and  so  lonj;  as  suc-li 
country  pays  or  shall  lieri-atter  pay,  directly  or  indirectly,  a  bounty  on 
the  exportation  of  any  suj^ar  that  may  be  included  in  this  sraile  which 
is  greater  than  is  paid  on  raw  suf,'ars  of  a  lower  saccharine  stren^'th; 
and  tlie  Secretary  of  the  Treasury  shall  prescribe  suitable  rules  and 
ri'^'ulations  to  carry  this  provision  into  elTect     *     *     *. 

L'41.  That  the  provisions  of  this  act  providing  terms  for  the  admission 
of  imported  sugars  and  molasses  and  for  the  ])ayment  of  a  l)ounty  on 
sugars  of  domestic  j)ro(luclion  shall  tnUe  etfect  on  the  tirst  day  of  Ai)ril, 
eighteen  hundred  and  ninety-one:  Proviilcd,  That  on  and  after  the  tirst 
day  of  March,  eighteen  hundred  and  nint'ty-one,  and  i)rior  to  the  tirst  day 
of  April,  eighteen  hundred  and  ninety-one,  sugars  not  exceeding  lunnber 
sixteen  Dutch  standard  in  color  may  be  retined  in  bond  without  payment 
of  tluty,  and  such  retined  sugars  may  be  transported  in  bond  and  stored 
in  bonded  warehouse  at  such  points  of  destination  as  are  provided  in 
existing  laws  relating  to  the  innnediate  transportation  of  dutiable  goods 
in  bond,  under  such  rules  and  regulations  as  shall  be  prescribed  by  the 
S(>cretary  of  the  Treasury. 

72(5.  Sugars,  all  not  above  number  sixteen  Dutch  standard  in  color, 
all  tank  bottoms,  all  sugar  drainings  and  sugar  sweepings,  sirups  of 
cane  .juice,  nielada,  concentrated  melada,  and  concrete  and  concentrated 
molasses,  and  molasses.     (Free.) 

23o.  All  .sugars  not  above  No.  13  Dutch  standard  in  color  shall  pay 
dut.v  on  their  polariscopic  test  as  follows,  viz : 

236.  All  sugars  not  above  No.  13  Dutch  standard  in  color,  all  tank 
bottoms,  siru])S  of  cane  .juice  or  of  beet  juice,  melada,  concentrated 
melada,  concrete  and  concentrated  molas.ses,  testing  by  the  polariscope 
not  above  seventy-tive  degrees,  shall  pay  a  duty  of  1.40  cents  per  pound, 
and  for  every  additional  ilegree  or  fraction  of  a  degree  shown  by  the 
polariscopic  test,  they  shall  ])ay  four-hundreilths  of  a  cent  jier  pound  ad- 
ditional; [a.  J'roridcd,  That  concentrated  mi'lada,  or  concrete,  shall 
hereafter  be  classed  as  sugar  *  *  *  and  melada  shall  l)e  known  and 
detined  as  an  ai'ficle  mad(>  in  llie  i)rocess  of  sugar  making  being  the  cane 
Juice  boile<l  down  to  the  sugar  ])oint  and  containing  all  the  sugar  and 
molasses  resulting  from  the  boiling  process  and  without  any  process  of 
purging  or  claritication,  and  any  and  all  products  of  the  sugar  cane  im- 
ported in  bags,  mats,  baskets,  or  other  than  tight  packages  shall  be  con- 
sidered sugar  and  dutiable  as  such  :  And  provided  further.  That  of  the 
drawback  on  retined  sugars  exported  allowed  by  section  three  thousand 
and  nineteen  of  tlie  Revised  Statutes  of  the  United  States,  only  1  per 
centum  of  the  amount  so  alloweil  shall  be  retained  by  the  United' States. 
Act  of  March  3,  IS".,  sec.  3.  | 

2.37.  All  sugars  above  No.  13  Dutch  standard  in  color  shall  be  classi- 
tied  by  the  Dutch  standard  of  color,  and  pay  duty  as  follows,  namely: 

238.  All  sugar  above  No.  13  and  not  above  No.  16  Dutch  standard,  2.75 
cents  per  pound. 

239.  All  sugar  above  No.  16  and  not  above  No.  20  Dutch  standard,  3 
cents  per  pound. 

1*40.  All  sugars  above  No.  20  Dutch  standard,  3.r)0  per  pound. 
241.  Molasses   testing   not  above   tifty-six   degrees   by   the   polariscope 
shall  pay  a  duty  of  4  cents  per  gallon ;  molasses  testing  above  tifty-six 
,  degrees  shall  pay  a  duty  of  8  cents  per  gallon. 

DECISIONS  UNDER  THE  ACT  OF  1909. 


Barbiidos  Fancy  Molasses. — Barbadoes  fancy  and  extra  fancy  molasses, 
which  is  cane  juice  concentrated  by  boiling  to  the  point  of  preservation  but 
Bhort  of  crystallization,  dutiable  under  paragraph  216  at  the  rate  of  3  cents 
per  gallon.— Dept.  Order  (T.  D.  31795). 

Settlement  Test. — The  ascertainment  of  the  proper  polariscopic  test  of 
sugar,  if  made  in  accordance  with  the  regulations  of  the  Secretary  of  the 
Treasury,  is  conclusive  and  can  not  be  controverted.  American  Sugar  Retiuing 
Co.  V.  U.  S.  (T.  D.  31273)  and  the  cases  cited.— Ab.  25791   (T.  D.  31675). 


SCHEDULE    E SUGAR    AND    MOLASSES.  341 

DECISIONS   UNDER  THE  ACT   OF   1897. 

Testing  of  Sugars. — "Where  sugars  were  imported  and  entered  prior  to  the 
promulgation  of  the  Customs  Regulations  of  May  10,  1899,  but  such  sugars 
were  tested  subsequent  to  said  date  while  the  latter  regulations  were  in  force, 
such  tests  are  to  be  governed  by  these  latter  regulations  and  not  by  prior  ones 
which  have  been  superseded. 

Absorption  of  Sea  Water. — As  absorption  of  sea  water  reduces  the  polari- 
scopic  test  of  sugar,  no  allowance  should  be  made  on  account  of  the  increased 
weight  of  sugar  importations  due  to  unusual  absorption  of  sea  water  or  mois- 
ture while  on  the  voyage  of  importation. 

Retests  of  Sugar. — Retests  of  such  sugars  may  be  granted  where  the  claim 
made  by  the  importer,  filed  in  due  time,  appears  to  be  well  funded,  and  where 
the  error  claimed  is  shown  to  be  as  much  as  four-tenths  of  1  degree  by  the 
polariscopic  test.  In  case  of  retest  the  rule  provided  in  article  1373  of  the 
Customs  Regulations  of  1899  should  be  followed.— T.  D.  26809  (G.  A.  6181). 

Beet  Sugar  Above  No.  16  Dutch  Standard. — The  provision  in  paragraph 
209  for  "  sugar  above  number  sixteen  Dutch  standard  in  color,"  is  not  limited 
to  cane  sugar,  but  refers  also  to  such  raw  beet  sugar  as  meets  the  description 
of  the  statute.— Franklin  Sugar  Refining  Co.  v.  U.  S.  (C.  C),  T.  D.  28056; 
Ab.  99.54  (T.  D.  27087)  affirmed. 

Method  of  Sampling. — Where  Government  samplers,  under  the  supervision 
of  the  local  appraiser,  draw  insufficient  samples  from  importations  of  sugar, 
put  them  in  unsuitable  cans,  and  allow  them  to  remain  exposed  to  the  sun  so 
that  they  dry  out,  resulting  in  an  increased  polariscopic  test  prejudicial  to  the 
rights  of  the  importer,  such  tests  are  illegal  and  inaccurate. 

The  polariscopic  test  prescribed  by  the  regulations  of  the  Secretary  of  the 
Treasury  to  determine  the  classification  of  imported  sugars  (T.  D.  18508  and 
T.  D.  20707)  having  been  held  to  be  reasonable  and  not  violative  of  any  pro- 
vision of  law,  such  regulations  must  be  complied  with  by  customs  officers. 
U.  S.  V.  Bartram  Bros,  et  al.  (131  Fed.  Rep.,  833;  T.  D.  25395). 

Where  the  failure  of  the  customs  officers  to  comply  with  the  customs  regula- 
tions in  the  sampling  and  testing  of  imported  sugar  results  in  an  illegal  and 
inaccurate  test,  the  Board  of  General  Appraisers  may  determine  the  correct  test 
from  satisfactory  evidence.— T.  D.  20628  (G.  A.  6118). 

Molasses  testing  not  above  40  degrees  is  dutiable  at  20  per  cent  ad  valorem  as 
a  nonenumerated  manufactured  article  under  section  6. — T.  D.  23180  (G.  A. 
4966). 

OfHcial  Polariscopic  Test. 

Force  of  Treasury  Regulations. — The  Treasury  Department  having  pro- 
mulgated detailed  and  comprehensive  regulations  respecting  the  use  of  the 
polariscope  in  testing  sugar  on  importation,  these  regulations  are  to  be  taken 
not  as  instructions  or  orders  to  be  followed  at  discretion,  but  on  the  contrary 
have  the  force  of  law,  are  uniform  in  their  operation,  general  in  application  to 
all  importations  of  sugar,  binding  alike  on  importers  and  on  the  officials  of  the 
Treasury. — American  Sugar  Refining  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
31273;  T.  D.  30130  (C.  C.)  reversed. 

"  Testing  by  Polariscope  "  Defined. — The  expression  "  testing  *  *  *  ^jg. 
gre^s  by  the  polariscope,"  occurring  in  paragraph  209,  is  construed  to  mean  the 
percentage  of  pure  sucrose  contained  in  imported  sugar  as  actually  ascertained 
by  polariscopic  estimation,  and  has  no  reference  to  the  commercial  meaning  at- 
tached to  the  phrase  as  recognized  in  trade  between  the  sellers  and  buyers  of 
sugar  prior  to  the  adoption  of  said  act.— T.  D.  29425  (G.  A.  6838). 


34^  DIGEST   OF  CUSTOMS  DECISIONS. 

PoLARiscoPic  Test. — In  {•(mstniiiiL;  Ihc  lu-ovisiun  in  imi-au'raph  209,  rofxulating 
duty  on  sugars  according  to  the  jiolariscopic  test,  Jlcid  that  the  expressions 
therein  "  testing  ])y  the  pohiriscope "  and  "  shown  by  the  polariscopic  test " 
were  not  used  with  any  special  trade  meaning  whicli  would  confine  them  to  a 
particular  method  of  conducting  such  test,  but  import  an  intention  on  the  part 
of  Congress  that  tlie  method  adopted  should  be  the  one  best  calculated  to  make 
a  scientific  determination. 

Treasury  Regulations — Cognizance  by  Congress. — Where,  for  a  period  of 
years  covering  the  operation  of  several  tariff  acts,  the  Secretary  of  the  Treasury 
had  made  regulations  for  carrying  out  certain  provisions  in  those  acts,  it  is  to  be 
presumed  that  subsequent  legislation  by  Congress  was  enacted  with  reference 
to  them. — U.  S.  r.  Bartram ;  U.  S.  r.  Howell ;  U.  S.  v.  American  Sugar  Kefining 
Co.  (C.  C.  A.).  T.  I).  2.-395;  123  Fed.  Rep.,  327  (C.  C),  reversed,  and  (G.  A. 
438G)  T.  D.  20850  affirmed. 

Polariscopic  Test  of  Molasses. — Molasses  was  imported  in  liogsheads  and 
tierces,  none  of  which  were  marked,  the  tierces  containing  the  better  grade  of 
molasses.  Held,  that  the  appraiser  was  justified  in  averaging  the  tests  of 
samples  taken  from  the  tierces  separately  from  tliose  out  of  the  hogsheads, 
for  the  purpose  of  making  his  return  of  classification  under  paragraph  209. 

It  would  seem  that  article  1375  of  the  Customs  Regulations  of  1899  should 
not  be  so  construed  as  to  require  the  averaging  of  samples  of  different  grades 
of  molasses  imported  under  the  same  mark. — T.  D.  24563  (G.  A.  5375). 

Test  of  Suf)?ar  Drainings. — Where  the  regulations  prescribed  by  the  Secre- 
tary of  the  Treasury  lor  determining  the  polariscopic  test  of  sugar  drainings 
have  been  substantially  followed,  the  tleterminations  thus  made  are  conclusive. 

The  average  of  the  polariscopic  tests  of  sugar  drainings  was  found  to  be 
56.025.  Held  that  the  theory  of  de  minimis  non  curat  lex  does  not  require  that 
the  fraction  should  be  disregarded  and  the  drainings  classed  under  paragraph 
209  as  testing  "  not  above  fifty-six  degrees,"  rather  than  as  testing  "  fifty-six 
degrees  and  above."— U.  S.  v.  Lueder  (C.  C.  A.),  T.  D.  27918 ;  T.  D.  27186  (C.  C.) 
reversed. 

Sugar. — A  brown-colored  sug«ar,  under  16  Dutch  standard,  polarizing  at 
al)out  81.60  degrees,  which  is  shown  to  be  the  refuse  or  residue  left  over  from 
a  process  of  refining  sugar,  the  refined  sugar  itself  being  scjjarated  from  the 
mass,  is  dutiable  under  paragraph  209  according  to  the  polariscopic  test  and 
not  as  "sugar  which  has  gone  through  a  process  of  retining  "  at  the  rate  of 
1.95  cents  per  pound.— T.  D.  26511  (G.  A.  6079). 

Sugar  Drainings  dutiable  as  molasses  under  paragrajih  209. — T.  D.  20613 
(G.  A.  4339). 

Sugar  Sweepings  obtained  from  cargoes  of  refined  sugar  are  not  dutiable 
as  refined  sugar,  but  are  dutiable  according  to  polariscopic  test  at  the  rates 
prescribed  in  paragraph  209. 

In  assessing  duty  on  sugar  sweepings,  their  previous  character  and  condition 
must  be  disregarded  and  neither  their  refinement  nor  their  color  considered. 
U.  S.  V.  Salambier  (170  U.  S..  621)  .and  U.  S.  r.  Shea  (114  Fed.  Rep.,  38)  cited 
as  to  sufficiency  of  protest. — T.  D.  23854  (G.  A.  5173). 

Sugar  Tests. — A  Reltqutdatton  Not  Retroactt\t,i,y  Disturbed. — After  a 
liquidation  has  been  made,  based  on  a  polariscopic  test  of  .sugar  properly  made  in 
accordance  with  customs  regulations  in  existence  at  the  time,  and  an  appeal >has 
been  taken  to  the  Board  of  General  Appraisers,  the  board  will  not  disturb  .such 
decision  of  the  collector  where  the  protest  is  based  on  a  letter  of  the  Assistant 
Secretary  of  the  Treasury  issued  to  the  ccjUector  many  years  after  such  appeal 


SCHEDULE   E SUGAE   AND   MOLASSES.  343 

was  taken,  which  can  not  be  regarded  as  liaving  the  force  and  effect  of  law. — 
T.  D.  2968S  (G.  A.  6893). 

Validity  of  Sugar  Regulations. — The  right  of  direct  appeal  from  circuit 
courts  to  the  Supreme  Court  is  given  by  section  5,  act  of  March  3,  1891  (26 
Stat.,  827),  in  any  case  that  involves  the  application  of  the  Constitution. 
Held  that  this  does  not  cover  a  case  resting  on  the  .assertion  that  the  Secre- 
tary of  the  Treasury,  in  regulations  for  the  testing  of  sugar,  had  assumed  to 
add  something  to  the  dutiable  standard  prescribed  by  the  tariff  act  and  thereby 
exercised  legislative  power  confided  by  the  Constitution  solely  to  Congress. 
In  such  a  case  the  only  real  substantial  point  is  whether  the  Secretary  mis- 
construed the  statute ;  and  this  can  not  give  jurisdiction  under  said  section. — 
American  Sugar  Refining  Co.  r.  U.  S.  (U.  S.),  T.  D.  29411;  T.  D.  27093  (C.  C.) 
and  Ab.  4333  (T.  D.  25916)  afl^rmed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Additional  Duty  on  Sugar. — Matanzas  centrifugal  sugar  testing  not  above 
No.  16  Dutch  standard  in  color  imported.  It  was  found  to  test  93.43°  and  was 
appraised  at  1.998  cents  per  pound.  The  net  weight  was  in  excess  of  the  in- 
voice. Assessed  at  the  value  declared  on  the  entry  for  sugar  testing  95.  Held, 
that  it  is  and  has  been  for  years  the  well-known  trade  practice  to  purchase  such 
sugars  on  a  basis  of  96°,  and  that  it  is  the  established  practice  to  allow  one- 
.sixteenth  of  a  cent  per  pound  for  each  degree  such  sugar  tests  less  than  96° 
and  not  less  than  94°  and  three  thirty-seconds  of  1  cent  per  pound  for  each 
degree  less  than  94°.  The  collector  should  have  deducted  from  the  entered 
value  one-sixteenth  of  a  cent  per  pound  and  three  thirty-seconds  of  1  cent  per 
pound  for  fifty-seven  one-hundredths  of  a  degree,  leaving  the  entered  value  of 
the  sugar  testing  93.43°  2.03223  cents  per  pound.  No  deduction  can  be  made 
for  nondutiable  charges,  the  importer  having  certified  tl^.at  the  charges  entered 
in  the  invoice  were  included  in  the  market  value  of  the  goods.  G.  A.  3203 
affirmed.— T.  D.  17063  (G.  A.  3444). 

Increase  of  Value  per  Pound  Due  to  Drainage. — Brazilian  sugar,  bought 
and  shipped  when  raw,  and  which  has  lost  weight  and  increased  in  value  per 
pound  by  drainage  during  the  voyage  of  importation,  is  dutiable  tinder  the 
tariff  act  of  1894,  not  upon  the  value  when  shipped  but  upon  the  increased 
value  per  pound  on  arrival  in  this  country. — T.  D.  27085  (G.  A.  6282). 

Molasses  Diluted  l>y  Salt  Water  During  Voyage  should  pay  duty  according 
to  the  decreased  polariscope  test  and  the  increased  quantity. — T.  D.  18633  (G.  A. 
4031). 

Molasses  Testing  Under  40°  and  Over  20  Per  Cent  of  Moisture  is  duti- 
able as  a  nonenumerated  article.  The  limitation  of  40  degrees  in  paragraph 
1S2i  excludes  it  from  classification  under  that  paragraph.  The  limitation  in 
paragraph  557A  of  free  admission  to  molasses  containing  under  20  per  cent  of 
moisture  precludes  it  from  free  admission. — T.  D.  16532  (G.  A.  3250). 

Sugar,  Tinctured. — German  refined  sugar  of  a  high  grade  tinctured  with 
vanilla  crystals  is  dutiable  at  40  per  cent  and  one-eighth  and  one-tenth  cent  per 
pound  and  not  under  paragraph  183  as  tinctured  sugar. — T.  D.  17957  (G.  A. 
3832). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bounties  on  Sugar. — The  court  does  not  decide  whether  the  provision  in 
this  act  respecting  bounties  on  sugar  is  or  is  not  unconstitutional,  because  it  is 
plain  from  the  act  that  these  bounties  do  not  constitute  a  part  of  the  system  of 


344  DIGEST   OF   CUSTOMS   DECISIONS. 

customs  duties  imposed  by  tlie  act,  and  it  is  clear  tliat  tlie  parts  of  the  act 
iniposins  duties  would  remain  in  force  even  if  these  bounties  were  held  to  be 
unconstitutionally  imposed.— Field  v.  Clark,  143  U.  S.,  649.  G94. 

Sugar  Under  Paragraph  241. — Supar  molasses  imported  \n-Un-  to  April  1, 
1S91,  is  dutiable  under  the  act  of  1883.— T.  D.  10515  (G.  A.  1G5). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Sugar  Drainings  or  Pumpings,  polariscope  test  4G.79.  held  lo  lie  (hitiable  as 
molasses.— T.  D.  10514  (G.  A.  104). 

DECISIONS   UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Crushed  Loaf  Sugar. — The  words  "  loaf  sugar  "  nuist  be  understood  accord- 
ing to  their  general  meaning  in  trade  and  commerce  and  buying  and  selling. 
And  if,  upon  the  evidence  it  appeared  that  loaf  sugar  meant  sugar  in  loaves, 
then  crushed  loaf  sugar  was  not  loaf  sugar  within  the  act. — U.  S.  v.  Breed  (1 
Summ..  159).  24  Fed.  Cas.,  1222. 

Refined  Sugar. — Under  this  act  duties  did  not  accrue  on  refined  sugar  while 
it  remained  in  the  manufactory  unsold,  and  consequently  when  this  act  was 
repealed  by  the  act  of  April  6,  1802  (2  Stat.,  148),  the  saving  of  duties  which 
liad  accrued  did  not  apply  to  such  sugars. — Pennington  v.  Coxe,  2  Cranch,  33. 

Sugars  imported  in  1879  to  which  an  artificial  color  was  not  given  after  they 
had  been  manufactured.  Held,  that  under  this  section  the  sole  test  of  their 
dutiable  quality  was  their  actual  color,  as  graded  by  the  Dutch  standard,  and 
that  they  were  subject  to  the  duty  prescribed  by  Schedule  G,  with  25  per 
cent  added  thereto  under  section  3,  act  of  March  3,  1875  (18  Stat.,  339). — 
Merritt  v.  Welsh,  104  U.  S.,  694. 

Under  section  58  of  the  act  of  1799  both  draft  and  tare  are  allowable  on 
sugar  imported  in  bags  and  subject  to  duty  by  weight. — Napier  v.  Barney  (5 
Blatchf.,  191),  17  Fed.  Cas.,  1149. 

Though  among  sugar  refiners  sugars  which  have  not  undergone  the  process 
of  claying  may  be  spoken  of  as  refined  sugar,  yet.  if  this  term  among  the  buyers 
and  sellers  of  the  country  generally  is  applied  only  to  lump  and  loaf  sugar 
the  term  in  the  acts  of  Congress  must  be  construed  to  include  only  those 
articles.— Barlow  v.  U.  S.,  7  Pet.,  404. 

178.  Maple  sugar  and  maple  sirup,  3  cents  per  pound;   glucose  or 
grape  sugar,  1|  cents  per  pound;  sugar  cane  in  its  natural  state,  or  un- 
1913    manufactured,  15  per  cciituui  ad  valorem:  I'mviilrd,  Tliat  on  and  after 
the  first  day  of  May.  nini>teen  luindrecl  and  sixteen,  the  articles  herein- 
before enumerated  in  this  paragraph  shall  be  admitted  free  of  duty. 

Note. — Proviso  of  paragraph  178  repealed  by  the  act  of  April  27, 
191G;  T.  D.  30375. 

217.  Maple  sugar   and  maple  sirup.  4  cents  per  pound ;   glucose  or 
1909     grape  sugar,   li   c(Mits  i^er  pound;   sugar  cane  in  its  natural   state,  or 
unmanufactured,  20  per  centum  ad  valorem. 

210.  Maple   .sugar   and   maple   sirup,   4   cents  per  pound ;   glucose  or 
1897     grape  sugar,   Ih   cents  per  pound  ;   sugar  cane  in  its  natural   state,  or 
unmanufactured,  20  per  centum  ad  valorem. 

10QA  ^^"^^  *  *  *;  glucose,  or  grape  .sugar,  ]5  per  centum  ad  \alni-eni; 
1894      i|c      #      Ht 

1890         240.  (Jlucose,  or  grape  sugar,  tliree-fourtlis  of  1  cent  jier  pound. 
1883         21.  Gluco.se,  or  gr.ape  sugar,  20  per  centum  .-ul  valorem. 


SCHEDULE   E SUGAK   AKD   MOLASSES.  345 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Sugar  Cane  in  Tins. — Were  it  not  for  tlie  fact  that  tliis  commodity  is  put 
up  in  tin  cans,  we  sliould  liave  no  liesitancy  in  liolding  tliat  it  is  dutiable  as 
sugar  cane.  We  know  of  no  paragrapli  wliere  it  is  specifically  and  properly 
described  as  it  appears  before  us.  It  seems  to  be  similar,  liowever,  in  every 
statutory  requirement  to  sugar  cane,  and  in  our  judgment  is  assessable  as 
such  under  paragraph  217.— Ab.  24736  (T.  D.  31255). 

DECISIONS   UNDER  THE  ACT   OF   1894. 

Sugar  Cane  free  as  vegetable  substance  unmanufactured. — T.  D.  1S406 
(G.  A.  3963). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Glucose  and  Grape  Sugar  ai'e  dutiable  as  nonenumerated  articles  and  not 
under  R.  S.  2504,  Sclie<lule  M,  as  burnt  starch  or  gum  substitute. — Weilbacher 
V.  Merritt,  37  Fed.  Rep.,  85. 

1913  179.  Saccharin,  65  cents  per  pound. 

1909  218.  Saccharine,  65  cents  per  pound. 

1897  211.  Saccharine,  ,$1.50  per  pound  .and  10  per  centum  ad  valorem. 

1894  183.  *     *     *;  saccharine,  25  per  centum  ad  valorem. 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS   UNDER  THE   ACT   OF   1890. 

English  Crystals. — Saccharine  crystals  of  various  sizes,  know^n  as  Engli.sh 
crystals,  is  pure  sugar  above  No.  16  Dutch  standard.— T.  D.  13333  (G.  A.  1713). 

Saccharine  is  a  chemical  compound  and  a  coal-tar  preparation  not  a  color  or 
dye.— T.  D.  15082  (G.  A.  2635). 

DECISIONS   UNDER  THE  ACT   OF   1883. 

Saccharine  was  not  free  under  the  act  of  1883  as  an  "  acid  used  for  medic- 
inal, chemical,  or  manufacturing  purposes  not  specially  provided  for." — Lutz  v. 
Magone,  153  U.  S.,  105. 

Saccharine,  a  chemical  compound  consisting  of  a  dry  white  powder  sweeter 
by  from  280  to  300  times  than  cane  sugar,  which  is  chiefly  used  in  soda  and 
mineral  waters,  liquors,  wines,  preserves,  chewing  tobacco,  chewing  gums, 
medicines,  and  other  things,  but  for  the  sole  purpose  of  sweetening  them,  and 
which,  thoiigh  chemically  an  acid,  is  bought  and  sold  as  saccharine  and  not 
as  acid,  is  dutiable  as  a  chemical  compound  and  is  not  free  under  paragraph 
594.— Lutz  V.  Magone,  41  Fed.  Rep.,  128. 

180.  Sugar  candy  and  all  confectionery  not  specially  provided  for  in 
this  section,  valued  at  15  cents  per  pound  or  less,  2  cents  per  pound  ; 
1912  ^'^l"^f^  ^t  more  than  15  cents  per  pound,  25  per  centum  ad  valorem.  The 
weight  and  the  value  of  the  immediate  coverings,  other  than  the  outer 
packing  case  or  otlier  coverings,  shall  be  included  in  the  dutiable  weight 
and  the  value  of  the  merchandise. 


1890.^ 


1883 


346  DIGEST   OF  CUSTOMS  DECISIONS. 

219.  SuKar  onndy  and  all  confeotlonory  not  spoclally  provided  for  in 
this  st'ctiuu,  valiu'd  at  IH  cents  per  pound  or  less,  and  on  sugars  alter 
beinf?  reline«l.  when  tinctured,  colored,  or  in  any  way  adulterated,  4  cents 
1909  '^*"''  pound  and  lo  per  centum  ad  valorem;  valued  at  more  than  lo  cents 
per  i)uund,  ;")()  i>er  centum  ad  valorem.  The  weight  and  the  value  of  the 
immediate  coverings,  other  than  the  outer  packinf?  case  or  other  cover- 
inji,  shall  be  included  in  the  dutiable  weif^ht  and  the  value  of  the  mer- 
chandise. 

212.  Sugar  candy  and  all  confectionery  not  specially  provided  for  in 
this  act,  valued  at  1")  cents  per  pound  or  less,  and  on  sufiars  after  l)eing 
refined,  when  tinctured,  colored,  or  in  any  way  adulterated,  4  cents  per 
1897  pound  and  15  jicr  centum  ad  valorem;  valued  at  more  than  15  cents  per 
pound.  50  i)er  centum  ad  valorem.  The  wei^'ht  and  the  value  of  the  im- 
mediate coverinf,'s.  other  than  the  outer  packinj;  case  or  other  coverin;?, 
shall  be  iucUuled  in  the  dutiable  weight  and  the  value  of  the  merchandise. 

1183.  Suprar  candy   and  all  confectionery,  made  wholly  or  in  part  of 
sugar,  and  on  sugars  after  being  retined,  when  tinctured,  colored,  or  in 
iiny  way  adulterated.  35  per  centum  ad  valorem;     *     *     *. 
l*2i).  *     *     *     chocolate  confectionery,  35  per  centum  ad  valorem. 

238.  Sugar  candy  and  all  confectionery,  including  chocolate  confec- 
tionery, made  wholly  or  in  part  of  sugar,  valued  at  12  cents  or  less  per 
I)ound,  and  on  sugars  after  being  retined,  when  tinctured,  colored,  or  in 
any  way  adulterated,  5  cents  per  pound. 

2.3!).  All    other    confectionery,    including    chocolate    confectionery,    not 
■  specially  provided  for  in  this  act,  50  per  centum  ad  valorem. 

242.  Sugar  candy,  not  colored,  5  cents  per  pound. 

243.  All  other  confectionery,  not  specially  enumerated  or  provided  for 
in  this  act,  made  wholly  or  in  part  of  sugar,  and  on  sugars  after  being 
refined,  when  tinctured,  colored,  or  in  any  way  adulterated,  valued  at  30 
cents  i)er  pound  or  less,  10  cents  per  pound. 

244.  Confectionery  valued  above  30  cents  per  pound,  or  when  sold  by 
the  box,  package,  or  otherwise  than  by  the  pound,  50  per  centunm  ad 
valorem. 

DECISIONS  UNDER  THE  APT  OF  1913. 

Nutto  Paste. — On  the  authority  of  Ab.  37227  nutto  paste  was  held  dutiable 
as  a  nonenumerated  manufactured  article  under  paragraph  385. — Ab.  37782. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Ame. — A  commodity  called  Ame,  consisting  of  a  sweet  paste  or  jelly-like  sub- 
stance covered  with  a  white  starchy  powder  and  inclosed  in  small  wooden  boxes, 
asse.s.se(l  as  confectionery  under  paragraph  219,  was  claimed  dutiable  as  a 
nonenumerated  article  (par.  480),  or  as  a  jelly  or  sweetmeat  (par.  274).  Pro- 
test overruled.— Ab.  34381  (T.  D.  34033). 

Cachous,  or  small  lozenges  used  to  perfume  the  breath,  classified  under 
paragrai)h  67  as  a  nonalcoholic  toilet  preparation,  were  held  dutiable  as  con- 
fectionery (par.  219).— Ab.  31038  (T.  D.  33088). 

Chewing  Gum  a.ssessed  as  confectionery  under  paragraph  210,  held  dutiable 
as  a  noneimmerated  manufactured  article  (par.  480). — Ab.  29578  (T.  D.  32780). 

Weight  of  Candy — Immediate  Coverings. — The  candy  is  put  up  in  7-pound 
boxes  wlucli  are  lined  with  pai)er.  These  boxes  are  made  of  wood  and  are 
incased  in  a  large  wooden  package.  The  weight  of  the  wooden  boxes  contain- 
ing the  7  pounds  of  candy  is  included  in  the  dutiable  weight  and  value  of  the 
merchandise. 

We  ha<l  a  similar  commodity  under  consideration  in  Ab  25478  (T.  D.  31543). 
That  importation  differed  from  the  one  in  question  here  in  tbfit  the  packages 
were  only  1  pound  in  weight,  while  here  there  seems  to  be  7  pounds  included 


SCHEDULE   E SUGAR   AND   MOLASSES.  347 

in  each  package  or  box.  In  that  case  the  weiglit  of  the  box  was  included  in 
the  dutiable  weight. 

We  do  not  think  the  difference  in  the  sizes  of  the  boxes  distinguishes  the 
cases  in  any  way.— Ab.  31054  (T.  D.  33106). 

It  will  be  noted  the  form  of  the  expression  is  "  the  weight  and  the  value  of 
the  immediate  coverings,  other  than  the  outer  packing  case."  Clearly  this  is 
sufficiently  definite  and  specific  to  indicate  that  only  the  outer  packing  cases 
should  be  excluded  from  the  dutiable  weight.  "  Immediate  "  is  a  relative  term, 
and  applies  in  this  case  to  both  the  inside  tissue  paper  and  the  wooden  and 
pasteboard  boxes  containing  the  candy. — Ab.  25478  (T.  D.  31543). 

Nutto  Paste. — The  commodity  in  question  Is  invoiced  as  almond  paste.  The 
report  of  the  appraiser  is  that  it  is  known  as  nutto  paste,  a  composition  con- 
sisting of  about  two-thirds  ground  peanuts  and  one-third  sugar,  packed  in  tins. 
The  evidence  shows  it  to  be  flavored  with  benzaldehyde,  which,  the  witness  testi- 
fies, is  a  flavor  inherent  in  the  nut.  It  appears  that  this  substance  is  used  in 
the  manufacture  of  cakes  and  confections  by  bakers  and  confectioners.  We 
think  the  case  is  governed  by  the  decision  in  U.  S.  i\  Takakuwa  (T.  D.  26736). 
We  therefore  hold  this  is  an  unenumerated  manufactured  article  dutiable  under 
paragraph  480. — Ab.  37227. 

Spearmint  Lozenges. — Spearmint  and  pepsin  tablets  containing  a  small 
quantity  of  active  pepsin,  classified  as  confectionery  under  paragraph  219,  were 
claimed  dutiable  as  a  medicinal  preparation  (par.  65).  Protests  overruled, 
the  proof  not  showing  the  article  to  be  used  chiefly  as  a  medicinal  preparation. 
Ab.  34471  (T.  D.  34069)  and  Ab.  19065  (T.  D.  29050)  cited.— Ab.  36278  (34704). 

AT^iolet  Pastilles. — The  board  sustained  the  importers'  claim  that  violet 
pastilles  Mere  dutiable  as  confectionery  under  paragraph  219.  Ab.  24099  (T.  D. 
31019)  followed.— Ab.  26713  (T.  D.  31899). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Crystallized  Violets. — The  merchandise  is  the  natural  violet  covered  with  a 
coating  of  sugar.  The  classification  of  this  article  as  confectionery  seems  to  us 
to  be  in  accord  with  its  well-known  use.  and  is  also  borne  out  by  a  previous 
opinion  of  the  board  rendered  in  an  unpublished  decision  on  June  13,  1903, 
protest  54357b-17403.  Some  of  the  cases  contain  also  crystallized  roses  and 
other  flowers,  which  goods  are,  of  course,  subject  to  the  same  ruling. — Ab.  22525 
(T.  D.  30234). 

Dragees. — Dragees  ai'e  dutiable  under  paragraph  212,  relating  to  sugar 
candy  and  confectionery. — U.  S.  v.  La  ]\Ianna  (C.  C.  A.),  T.  D.  28862;  T.  D. 
28187  (C.  C.)  reversed  and  Ab.  12762  (T.  D.  27591)  affirmed. 

Imitation  Fruits. — A  commodity  composed  of  sugar,  glucose,  and  fruit  pulp, 
together  with  various  flavoring  materials,  and  made  in  imitation  of  different 
fruits,  such  as  lemon  slices,  orange  slices,  dates,  apricots,  etc.,  is  dutiable  under 
paragraph  212,  providing  for  "  sugar  candy  and  all  confectionery,"  and  not 
under  paragraph  263,  relating  to  "comfits,  sweetmeats,  !>nd  fruits  preserved  in 
sugar,"  and  "jellies  of  all  kinds."— T.  D.  28698  (G.  A.  6706). 

Licorice  Wafers. — Tlie  protest  related  to  licorice  wafers  or  pellets,  which 
the  board  held  to  have  been  properly  classified  as  confectionery  under  para- 
graph 212.— Ab.  18066. 


348  DIGEST   OF   CUSTOMS  DECISIONS. 

Mizuanio,  a  Japanese  product,  consisting  of  a  sweet,  lieavy  sirup  made  from 
Italian  millet,  rice,  and  barley  malt  by  a  process  of  partial  cooking  and  fer- 
mentation, and  which  is  generally  used  in  the  manufacture  of  confectionery, 
held  to  be  dutiable  as  an  unenumerated  manufactured  article,  under  section  6 
und  not  as  "confectionery"  under  paragraph  212.  U.  S.  v.  Takakuwa  (T.  D. 
2G736)  followed.— T.  D.  2GS4G  (G.  A.  G19S). 

In  construing  the  provision  in  paragraph  212  for  "  all  confectionery  not 
specially  provided  for,"  Held  that  confectionery  or  a  confection  is  usually  a 
ct)nibination  of  substances,  like  fruits,  roots,  or  nuts,  with  sugar  or  sirup,  or 
is  the  result  of  a  special  treatment  or  manipulation  of  sugar  or  sirup  by 
which  forms  of  candy  are  produced,  and  that  mizuame,  which  is  a  product  of 
malt,  millet,  and  rice,  and  of  which  the  general  use  is  in  connection  with  the 
manufacture  of  confectionery,  is  not  dutiable  under  said  provision,  but  under 
section  G  as  an  unenumerated  manufactured  article. 

Statutes  providing  for  duties  on  imports  are  liberally  construed  in  favor  of 
importers.— U.  S.  r.  Takakuwa;  U.  S.  v.  Ozaki  (D.  C),  T.  D.  2G73G;  (G.  A. 
5GG9)  T.  D.  25259  affirmed. 

Noisettines. — The  merchandise  in  question  in  these  cases  consists  of  thin 
cakes  of  sweetened  chocolate  through  which  have  been  mixed  pieces  of  nuts. 
It  w'as  claimed  to  be  dutiable  as  chocolate  under  paragraph  281,  but  was  held 
to  have  been  properly  classitied  under  paragraph  212. — Ab.  178S4  (T.  D.  2SG87). 

Pate  de  Reglisse,  consisting  of  small,  square  pellets  or  lozenges  having  a 
sweet  taste  and  the  flavor  of  vanilla,  and  ailvertised  on  the  boxes  as  a  remedy 
for  colds  and  other  affections  of  the  chest  and  stomach,  Held  to  be  dutiable 
as  "  confectionery "  under  paragraph  212  and  not  as  medicinal  preparations 
under  paragraph  GS.— T.  D.  25G47  (G.  A.  5S0C). 

Sugar-Coated  Nuts. — Goods  classified  as  confectionery  under  paragraph  212 
were  claimed  to  be  tlutiable  under  paragraph  2G3,  relating  to  sweetmeats,  etc. 

The  collector's  cla.ssification  seems  to  us  correct. — Ab.  21973  (T.  D.  31)048). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Victoria  Cachous  (being  small  pellets  made  in  part  of  licorice,  with  a 
peppermint  or  wintergreen  tlavor,  used  by  smokers  and  others  to  sweeten  the 
breath)  are  dutiable  as  articles  of  perfumery  and  not  as  licorice  or  as  confec- 
tionery.—Volkman  V.  U.  S.  (C.  C),  84  Fed.  Hep..  442. 

DECISIONS  UNDER  THE  ACT  OF   1890. 

Cachous  or  .Smokers'  Pastiles  dutiable  as  aiiiilications  to  the  mouth.- — 
T.  D.  15246  (G.  A.  2739). 


SCHEDULE  F— TOBACCO  AND  MANUFACTURES  OF. 


1913 


1909 


1897 


1894 


181.  Wrapper  tobacco,  and  filler  tobacco  when  mixed  or  paclvcd  with 
more  than  15  per  centum  of  wrapper  tobacco,  and  all  leaf  tobacco  the 
product  of  two  or  more  countries  or  dependencies  when  mixed  or  packed 
together,  if  unstemmed,  $1.85  per  pound ;  if  stemmed,  $2.50  per  pound ; 
tiller  tobacco  not  specially  provided  for  in  this  section,  if  unstemmed, 
35  cents  per  pound ;  if  stemmed,  50  cents  per  pound. 

220.  Wrapper  tobacco,  and  filler  tobacco  when  mixed  or  packed  with 
more  than  15  per  centum  of  wrapper  tobacco,  and  all  leaf  tobacco  the 
product  of  two  or  more  countries  or  dependencies  when  mixed  or  packed 
together,  if  unstemmed,  $1.85  per  pound;  if  stemmed,  $2.50  per  pound; 
tiller  tobacco  not  specially  provided  for  in  this  section,  if  unstemmed, 
35  cents  per  pound ;  if  stemmed,  50  cents  per  pound. 

213.  Wrapper  tobacco,  and  filler  tobacco  when  mixed  or  packed  with 
more  than  15  per  centum  of  wrapper  tobacco,  and  all  leaf  tobacco  the 
product  of  two  or  more  countries  or  dependencies  when  mixed  or  packed 
together,  if  unstemmed,  $1.85  per  pound ;  if  stemmed,  $2.50  per  pound ; 
filler  tobacco  not  specially  provided  for  in  this  Act,  if  unstenuued,  35 
cents  per  pound ;  if  stemmed,  50  cents  per  pound. 

184.  Wrapper  tobacco,  unstemmed,  imported  in  any  bale,  box,  package, 
or  in  bulk,  $1.50  per  pound ;  if  stemmed,  $2.25  per  pound. 

185.  Filler  tobacco,  unstemmed,  imported  in  any  bale,  box,  package,  or 
in  bulk.  35  cents  per  pound ;  if  stennued,  50  cents  per  pound ;  *  *  * 
Provided  further.  That  if  any  leaf  tobacco  imported  in  any  bale,  box, 
package,  or  in  bulk  shall  be  the  growth  of  different  countries,  or  shall  differ 
in  quality  and  value,  save  as  provided  in  the  succeeding  provision,  then 
the  entire  contents  of  such  bale,  box,  package,  or  in  bulk  shall  be  subject 
to  the  same  duty  as  wrapper  tobacco :  Provided  further.  That  if  any  bale, 
box,  package,  or  bulk  of  leaf  tobacco  of  uniform  quality  contains  ex- 
ceeding 15  per  centum  thereof  of  leaves  suitable  in  color,  fineness  of  tex- 
ture, and  size  for  wrappers  for  cigars,  then  the  entire  contents  of  such 
bale,  box,  package,  or  bulk  shall  be  subject  to  the  same  duty  as  wrapper 

L  tobacco :     *     *     *. 

242.  Leaf  tobacco,  suitable  for  cigar  wrappers,  if  not  stemmed,  $2  per 
pound;  if  stemmed,  $2.75  per  pound:  Provided,  That  if  any  portion  of 
any  tobacco  imported  in  any  bale,  box,  or  package,  or  in  bulk  shall  be 
suitable  for  cigar  wrappers,  the  entire  quantity  of  tobacco  contained  in 
such  bale,  box,  or  package,  or  bulk  shall  be  dutiable ;  if  not  stemmed,  at 
$2  per  pound ;  if  stemmed,  at  $2.75  per  pound. 

243.  All  other  tobacco  in  leaf,  unmanufactured  and  not  stemmed,  85 
cents  per  pound ;  if  stemmed  50  cents  per  pound. 

246.  Leaf  tobacco,  of  which  85  per  centum  is  of  the  requisite  size 
and  of  the  necessary  fineness  of  texture  to  be  suitable  for  wrappers,  and 
of  which  more  than  one  hundred  leaves  are  required  to  weigh  a  pound,  if 
not  stennued,  75  cents  per  pound ;  if  stemmed,  $1  per  pound. 

247.  All  other  tobacco  in  leaf,  unmanufactured  and  not  stemmed,  35 
cents  per  pound. 

248.  *  *  *  stemmed  tobacco,  not  specially  enumerated  or  provided 
.for  in  this  Act,  40  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Forfeiture  of  Tobacco  Invoiced  as  Filler  and  Found  Upon  Examination 
to  be  Wrapper. 

Manner  of   Invoicing  Tobacco. — The  regulations  of  the   Secretary  of  the 
Treasury  that  tobacco  containing  a  percentage  of  wrapper  shall  be  invoiced 

349 


1890 


1883 


350  DIGEST   OF   CUSTOMS   DECISIONS. 

as  "  iiiixod,"  lUld  tn  be  a  rcasoiuiblf  ri'Kulatiuii  and  Id  liavf  all  the  force 
of  law. 

False  Entry. — Tobacco  invoiced  as  "  tiller  "  whicli  was  found  lo  contain  a 
s^ubstautial  amount  of  "  wrapper,"  Utld  to  be  entered  l)y  means  of  a  false 
invoice. 

Fraudulent  Intent. — It  is  necessary  that  there  be  circumstances  indicating? 
fraudulent  intent  to  subject  merchandise  to  forfeiture.  U.  S.  r.  Seventy-Five 
Bales  of  Tobacco  (147  Fed.,  127).  The  circumstance  that  tobacco  invoiced  as 
filler  was  found  to  contain  a  considerable  i)ercenta.i:e  of  wrapper  and  was 
invoiced  at  less  than  its  true  value,  Held  to  be  sutticieut  evidence  of  fraudulent 
intent  to  sustain  a  foi  IViture. — U.  S.  f.  Five  Bales  of  Tobacco   (D.  C. ),  T.  D. 

y-isoi. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Weighing  Tobacco. — Importations  of  tobacco  to  be  weij?hed  on  scales  with 
beams  graduated  with  lialf-pound  notches.  The  nearest  balance  in  each  draft 
to  be  taken,  wliether  it  be  full  pound  or  half  pound. — Dept.  Order  (T.  D. 
31195). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Bale  is  the  Unit  for  Duty. — Tli(>  conuiiercial  bale  of  loaf  tobacco  is  the  unit 
for  dutiable  purposes  under  paragrai)hs  213  and  214  of  the  tariff  act  of  1S97, 
following  U.  S.  V.  Blumlein,  55  Fed.  Rep.  (C.  C.  A.),  383,  and  U.  S.  v.  Rosen- 
wald,  67  Fed.  Rep.  (C.  C.  A.),  323. 

Tobacco  in  mixed  bales,  containing  various  percentages  of  wrapper  tobacco, 
less  than  15  per  cent  to  each  bale,  and  the  remainder  all  filler  tobacco,  is 
dutiable  under  sjiid  paragraph  213  at  35  cents  per  pound  as  "filler  tobacco, 
not  specially  provided  for";  the  two  grades  of  tobacco  can  not  be  constructively 
separated  and  assessed  for  duty  as  part  wrapper  and  part  tiller,  but  each  bale 
must  be  classified  as  an  entirety. — T.  D.  18734  (G.  A.  4047). 

Requirements  as  to  Invoicing  Tobacco. — Importations  of  leaf  tobacco  will 
be  denied  entry  unless  the  invoices  specify  in  detail  the  character  of  such 
tobacco,  whether  wrapper  or  filler  or  mixed,  its  origin  and  quality.  When  a 
bale  contains  both  filler  and  wrapper  leaf  it  shall  be  termed  mixed. 

When  an  invoice  fails  to  state  whether  the  tobacco  is  "tiller"  or  "wrapper" 
or  "mixed  "  and  the  bona  fides  is  beyond  (piestion,  opportunity  will  be  given  to 
tecure  a  correct  invoice. 

Where  good  faith  is  not  shown,  sunnuary  action  will  be  taken. — I)ept.  Order 
(T.  I).  26792). 
Tobacco. 

Duty  on  Wrapper  Tobacco. — All  wrapper  tobacco,  wherever  found  in  a  bale 
and  in  whatever  amount,  is  dutiable  at  .$1.85  per  pound,  under  paragraph  213. 

Duty  on  Fii-lkr  Touacco. — Where  a  bale  contains  over  15  per  cent  of  wrapper 
the  entire  contents  of  the  bale  become  dutiable  at  $1.85  per  pound.  Where  there 
is  less  than  15  per  cent  of  wrapper  the  filler  is  dutiable  at  35  cents  per  pound 
and  the  wrapper  at  $1.85  per  pound.  Rothschild  v.  U.  S.  (21  Sup.  Ct.  Rep., 
197,  affirming  87  Fed.  Rep.,  798,  and  overruling  In  re  Rothschild,  G.  A.  4047) 
followed.— T.  D.  22784  (G.  A.  4861). 

Tobacco  imported  and  described  in  invoice  as  "  filler,"  but  found  to  be  "  wrap- 
|)er,"  and  exported  in  order  to  avoid  payment  of  higher  dut.v,  and  afterwards 
reimported,  must  be  identified  by  a  record  of  bale  numbers,  etc. — Goverinnent 
has  no  right  to  prohibit  reexportation  of  tobacco  erroneously  descril)ed  in  in- 
voice, and  such  erroneous  description  not  a  fraudulent  evasion  of  paragraph 
214.— Dept.  Order  (T.  D.  18861). 


SCHEDULE   F TOBACCO   AND   MANUFACTUKES  OF.  351 

It  is  the  meaning  of  this  act  to  subject  to  different  rates  of  duty  the  leaves 
of  tobacco  suitable  for  cigar  wrappers  and  those  not  suitable  when  mixed  in 
the  same  commercial  bale  or  package.  It  is  the  meaning  of  this  act  to  subject 
to  the  duty  of  $1.85  per  pound  the  leaves  of  tobacco  suitable  for  cigar  wrap- 
pers intermingled  in  the  bales  or  packages  of  tobacco  (unstemmed)  of  the 
description  which,  in  their  entirety  at  the  date  of  the  enactment,  were  com- 
mercially known  in  this  country  as  "  filler  tobacco  "  and  bought  and  sold  by 
that  name,  notwithstanding  such  leaves  constitute  less  than  15  per  cent.  This 
case  was  decided  on  a  certificate  of  division  from  the  Circuit  Court  of  Ap- 
peals.—Rothschild  r.  U.  S.,  179  U.  S.,  463. 
Weight  on  AVlthdrawal. 

Under  section  33,  tariff  act  of  1897,  warehoused  merchandise  dutiable  by 
weight  should  be  assessed  according  to  its  weight  at  the  time  of  entry  and  not 
of  withdrawal  from  warehouse. 

Goods  Withdrawn  Fkom  Warehouse. — Section  20,  customs  administrative 
act  of  1890,  as  amended  by  the  act  of  December  15,  1902  (T.  D.  24109),  wherein 
it  is  provided  as  to  merchandise  withdrawn  from  bonded  warehouse  that  "  the 
same  rate  of  dutj'  shall  be  imposed  thereon  as  may  be  imposed  by  law  upon 
like  articles  imported  at  the  time  of  withdrawal,"  refers  to  rate  of  duty  rather 
than  to  the  weight  of  the  merchandise. 

Construction  of  Proviso. — Section  33,  tariff  act  of  1897,  relating  to  "  mer- 
chandise previously  imported  for  which  no  entry  has  been  made "  or  "  pre- 
viously entered  without  payment  of  duty,"  contains  a  proviso  that  the  duties 
on  warehoused  goods  dutiable  by  weight  shall  be  based  upon  weight  of  the  goods 
at  the  time  of  entry.  Held  that  the  proviso  is  not  restricted  to  the  matter 
immediately  preceding  it,  relating  to  goods  imported  prior  to  the  passage  of 
the  act,  but  was  intended  to  be  general  and  includes  as  well  merchandise  im- 
ported after  the  passage  of  the  act. 

Customs  Practice. — In  enacting  section  33,  tariff  act  of  1897,  containing  a 
proviso  substantially  like  the  proviso  in  the  corresponding  section  (50)  of  the 
tariff  act  of  1890,  Congress  intended  the  former  proviso  to  have  the  same  gen- 
eral scope  as  the  latter,  as  construed  by  the  Attorney  General  and  applied  by 
the  administrative  officers  of  the  Government  up  to  the  time  of  the  enactment 
of  the  law  of  1897. 

Moisture  Absorbed  in  Transit. — Moisture  absorbed  by  tobacco  on  an  ocean 
voyage  can  not  be  said  to  be  an  impurity  within  the  meaning  of  the  decision 
of  the  Supreme  Court  in  Seeberger  v.  Wright  &  Lawther  Co,  (157  U.  S.,  183), 
relating  to  impurities  in  flaxseetl. 

Same — Dutiability. — Moisture  absorbed  by  tobacco  on  an  ocean  voyage  can 
not  be  considered  as  an  independent  nontaxable  substance,  though  its  amount 
can  be  estimated.  The  statutes  contemplate  and  apply  to  merchandise  which 
may  be  changed  in  weight.— U.  S.  v.  Falk  (U.  S.),  T.  D.  27832;  T.  D.  27036 
(C.  C.  A.)  reversed,  T.  D.  25976  (C.  C.)  and  Ab.  1616  (T.  D.  25337)  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Sumatra  Tobacco. — On  a  question  whether  unstemmed  Sumatra  tobacco 
was  suitable  for  cigar  wrappers  and  therefore  dutiable  at  $2  per  pound,  there 
was  an  irreconcilable  conflict  between  the  witnesses  for  the  importer  and  those 
for  the  Government,  the  former  claiming  that  the  tobacco  was  too  brittle  for 
wrappers ;  but  it  appeared  that  a  large  part  of  the  tobacco  had  already  been 
sold  for  wrappers  a  $2.65  per  pound,  while  its  value  for  fillers  could  not  exceed 
$1  or  $1.25  per  pound,  and  that  it  had  been  made  into  cigars,  and  sold  to  the 
trade.    Pending  the  cause,  cigars  were  made  from  samples  and  were  apparently 


352  DIGEST   OF   CUSTOMS   DECISIONS. 

of  good  quality,  ami  liail  not  (IctciMoratci!  liy  drylnu,'  duiinu'  the  course  of  live 
mouths.  Utiit.  that  the  tohairo  was  dutiable  at  ^'1  per  itouud. — In  re  Phelps 
(C.  C),  53  Fi'd.  Kep.,  23S. 

Wrapper  Tobacco. — If  a  halo  of  tobacco  contain(>(l  any  portion  suitable  for 
cigar  wrappers  tlie  whole  bale  was  dutiable  as  "  suitable  for  cigar  wrappers  " 
and  tlie  court  has  no  discretion  to  determine  whether  there  was  an  appreciable 
percentage  of  such  tobacco  in  the  bale. — Stachelberg  v.  U.  S.  (C.  C. ),  72  Fed. 
Rep.,  50. 

DECISIONS  UNDER  THE  ACT  OF  18S3. 

Bale  is  the  Unit  for  Duty. — In  determining  the  classification  of  leaf  tobacco 
the  unit  to  winch  the  percentage  test  is  to  be  applied  is  tlie  commercial  bale. 

The  burden  is  not  upon  the  Government  to  show  that  the  collector's  classifica- 
tion is  correct,  but  the  presumption  is  in  favor  of  its  correctness  and  the  burden 
is  upon  the  importer  to  show  that  it  is  not  correct ;  and  this  burden  is  not  sus- 
tained by  the  fact  tliat  the  collector's  examination  was  only  of  10  hands  of 
tobacco,  drawn  from  representative  bales,  nor  by  showing  that  a  method  was 
pursued  which  was  wholly  inadequate  to  ascertain  what  percentage  in  any 
bale  consisted  of  a  higher  grade,  and  that  the  method  was  erroneous  because 
it  sought  to  determine  the  percentage,  not  by  aggregating  the  leaves  in  the 
whole  number  of  hands  examined,  but  aggregating  the  hands  containing  the 
higher  grades.  59  Fed.  Rep.,  765,  reversed. — U.  S.  v.  Rosenwald  (C.  C.  A.),  67 
Fed.  Rep.,  323. 

Loaf  Tobacco. — The  provision  imposing  n  duty  upon  leaf  tobacco  evidently 
requires  that  85  per  cent  of  half  leaves  are  to  be  of  the  requisite  size  and  neces- 
sary fineness  of  texture  for  wrappers,  or,  in  otlier  words,  that  eacli  of  the  85 
half  leaves  out  of  100  half  leaves  must  contain  a  portion  sufllciently  fine  in 
texture  of  the  requisite  size  to  make  at  least  one  wrapper. 

The  further  provision  "  of  which  more  than  100  leaves  are  required  to  weigh 
a  pound,"  refers  to  whole  leaves  iu  their  natural  state. — Erliardt  v.  Scliroeder, 
155  U.  S.,  124. 

Tobacco  was  imported  in  bales  each  of  which  contained  a  quantity  of  leaf 
tobacco  answering  the  description  in  the  statute  of  that  answering  85  cents  per 
pound,  except  that  it  formed  only  about  S3  per  cent  of  the  contents  of  the  bale. 
The  rest  of  the  bale  consisting  of  inferior  leaf  tobacco  called  "  fillers  "  which 
was  separated  from  the  7.5-cent  tobacco  by  strips  of  cloth  or  paper,  making  the 
one  kind  readily  separable  from  the  other  on  the  opening  of  the  bale.  More 
than  85  per  cent  of  the  75-cent  tobacco  answered  the  description  of  tobacco 
dutiable  at  that  rate.  Held,  that  the  whole  of  the  75-cent  tobacco  was  dutiable 
at  that  rate  and  the  contents  of  the  bale  as  a  whole  were  not  dutiable  at  35  cents 
per  poinul.  The  imit  upon  which  the  85  per  cent  was  to  be  calculated  was  not 
the  entire  bale.  The  case  of  Merritt  v.  Welsh  (104  U.  S.,  694)  distinguished.— 
Falk  V.  Robertson,  137  U.  S.,  225. 

182.  The  term  "wrapper  tobacco"  as  used  in  this  section  moans  that 
quality  of  leaf  tobacco  which  has  the  reciuisite  color.  text>u-e,  and  burn, 
and  is  of  suflicient  size  for  cigar  wrappers,  and  the  t«'rm  "  filler  tobacco  " 
means  all  other  leaf  tobacco.  Collectors  of  customs  shall  not  permit 
entry  to  be  made,  except  under  regulations  to  be  prescribed  by  the  Sec- 
retary of  the  Treasury,  of  any  leaf  tobacco,  unless  the  invoices  of  the 
1913  same  shall  specify  in  detail  the  character  of  such  tobacco,  whether 
wrapper  or  filler,  its  origin  and  quality.  In  the  examination  for  classi- 
fication of  any  imported  leaf  tobacco,  at  least  one  bale,  box,  or  package 
in  every  ten,  and  at  least  one  in  every  invoice,  shall  be  examined  by  the 
apprai.ser  or  person  authorized  by  law  to  make  such  exmaination.  and 
at  least  ten  hands  shall  be  examined  in  each  examined  bale,  box,  or 
package. 


1909 


1897 


SCHEDULE    F TOBACCO   AND    MANUFACTURES   OF.  353 

221.  The  term  "  wrapper  tobacco  "  as  used  in  this  section  means  that 
quality  of  leaf  tobacco  which  is  suitable  for  cigar  wrappers,  and  the 
term  "  filler  tobacco  "  means  all  other  leaf  tobacco.  Collectors  of  customs 
shall  not  permit  entry  to  be  made,  except  under  regulations  to  be  pre- 
scribed by  the  Secretary  of  the  Treasury,  of  any  leaf  tobacco,  unless 
the  invoices  of  the  same  shall  specify  in  detail  the  character  of  such 
tobacco,  whether  wrapper  or  filler,  its  origin  and  quality.  In  the  exami- 
nation for  classification  of  any  imported  leaf  tobacco  at  least  one  bale, 
box,  or  package  in  every  ten,  and  at  least  one  in  every  invoice,  shall  be 
examined  by  the  appraiser  or  person  authorized  by  law  to  make  such 
examination,  and  at  least  ten  hands  shall  be  examined  in  each  examined 
bale,  box,  or  package. 

214.  The  term  "  wrapper  tobacco "  as  used  in  this  Act  means  that 
quality  of  leaf  tobacco  which  is  suitable  for  cigar  wrappers,  and  the  term 
"  filler  tobacco  "  means  all  other  leaf  tobacco.  Collectors  of  customs  shall 
not  permit  entry  to  be  made,  except  under  regulations  to  be  prescribed  by 
the  Secretary  of  the  Treasury,  of  any  leaf  tobacco,  unless  the  invoices  of 
the  same  shall  specify  in  detail  the  character  of  such  tobacco,  whether 
wraper  or  filler,  its  origin  and  quality.  In  the  examination  for  classi- 
fication of  any  imported  leaf  tobacco,  at  least  one  bale,  box,  or  package 
in  every  ten,  and  at  least  one  in  every  invoice,  shall  be  examined  by  the 
appraiser  or  person  authorized  by  law  to  make  such  examination,  and 
at  least  ten  hands  shall  be  examined  in  each  examined  bale,  box,  or 
package. 

185.  *  *  *  Pro/-/r7fr7,  That  the  term  "wrapper  tobacco,"  whenever  used 
in  this  Act,  shall  be  taken  to  mean  that  quality  of  leaf  tobacco  known 
commercially  as  wrapper  tobacco:  Provided  further.  That  the  term 
"filler  tobacco,"  whenever  used  in  this  Act,  shall  be  taken  to  mean  all  leaf 
tobacco  unmaniifactured,  not  commercially  known  as  wrapper  tobacco : 
*  *  *  Provided  further.  That  collectors  shall  not  permit  entry  to  be 
made,  except  under  regulations  to  be  prescribed  by  the  Secretary  of  the 
Treasury,  of  any  leaf  tobacco  imported  in  any  bale,  box,  package,  or  in 
bulk,  unless  the  invoices  covering  the  same  shall  specify  in  detail  the 
1894  character  of  the  leaf  tobacco  in  such  bale,  box,  package,  or  in  bulk, 
whether  wrapper  or  filler  tobacco,  Quebrado  or  self-working  bales,  as 
the  case  may  be:  And  provided  further.  That  in  the  examination  for 
classification  of  any  invoice  of  imported  leaf  tobacco  at  least  one  bale 
if  less  than  ten  bales,  and  one  bale  in  every  ten  bales  and  more,  if  deemed 
necessary  by  the  appraising  officer,  shall  be  examined  by  the  appraiser 
or  person  authorized  by  law  to  make  such  examination,  and  for  the  pur- 
pose of  fixing  the  classification  and  amount  of  duty  chargeable  on  such 
invoice  of  leaf  tobacco  the  examination  of  ten  hands  out  of  each  exam- 
ined bale  thereof  shall  be  taken  to  be  a  legal  examination. 

1890         (No  corresponding  provision.) 

1883         (No  corresponding  provision.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Invoices  of  Tobacco  must  describe  kind,  quality,  and  country  of  ori2:in,  and 
state  the  actual  cost  or  market  value  of  each  bale,  and  whether  filler,  wrapper, 
or  mixed.— Dept.  Order  (T.  D.  36476). 

Evidence — Presumption  in  Favor  of  Collector. — The  evidence  in  this  case 
being  in  such  hopeless  conflict  that  the  court  is  unable  to  decide  any  question 
of  law  or  fact  presented,  nothing  is  possible  under  the  rule  that  the  burden 
is  on  the  appellant  to  establish  the  material  allegations  of  his  protest  by  a  con- 
\  incing  preponderance  of  the  evidence,  except  to  affirm  the  decision  of  the  Board 
of  General  Appraisers  sustaining  the  decision  of  the  collector. — St.  Elmo  Cigar 
Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36462;  Ab.  37363  affirmed. 

183.  All  other  tobacco,   manufactured   or  unmanufactured,   not   spe- 
1913    cially  provided  for  in  this  section,  55  cents  per  pound ;  scrap  tobacco,  35 
cents  per  pound. 

60690°— 18— VOL  1 23 


1894 


354  DIGEST    OF    CUSTOMS    DF.CISIONS. 

jQQg        222.  All  other  tobacco,  manufactured  or  unmanufactured,  not  specially 
provided  for  in  this  section,  and  scrap  tobacco,  55  cents  per  pound. 

.gg_        215.  All  other  tobacco,  manufactured  or  unmanufactured,  not  specially 
provided  for  in  tliis  Act,  55  cents  per  pound. 

180.  Tobacco,    manufactured    or   unmanufactured,    of   all    descriptions, 
not  specially  enumerated  or  provided  for  in  this  Act,  40  cents  per  pound. 

1890        '^^'^'  '^^^^^^^'  manufactured,  of  all  descriptions,  not  specially  enuTuer- 
ated  or  provided  for  in  this  Act,  40  cents  per  pound. 

(249.  Tobacco,  manufactured,  of  all  descriptions,    *    *    *    not  specially 
enumerated  or  provided  for  in  this  Act.  40  cents  per  pound. 
251.  Tobacco,  unmanufactured,   not  specially  enumerated  or  provided 
for  in  this  Act,  30  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Scrap  Tobacco. 

Reenactment. — A  reenactment  of  a  provision  of  law  is  an  adoption  by  Con- 
gress of  the  construction  put  upon  that  law. 

Waste. — Waste  is  remnants  and  by-products  of  small  value  that  have  not  the 
quality  or  utility  either  of  the  finished  product  of  the  raw  material. 

Small  pieces  broken  from  tobacco  leaves  in  the  process  of  manufacturing  and 
handling  tobacco,  which  retain  the  name  and  quality  of  tobacco  and  are  used 
for  making  cigarettes  and  stogies,  are  dutiable  as  "  tobacco  umnanufactured," 
under  paragraph  215,  rather  than  as  "  waste,"  under  paragraph  463. — Latimer 
V.  U.  S.  (U.  S.),  T.  D.  32299;  T.  D.  30011  (D.  C.)  and  Ab.  21409  (T.  D.  29834) 
affirmed. 

Commercial  Designation. — Tobacco  consisting  of  small  pieces  which  have 
fallen  from  leaf  tobacco  during  the  process  of  manufacture,  and  known  in  the 
trade  as  scrap  tobacco,  is  dutiable  under  paragraph  215  as  tobacco  unmanu- 
factured, not  specially  enumerated  or  provided  for. — T.  D,  29027  (G.  A.  6763). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Leaf  Tobacco  Scrap. — The  portions  of  leaf  tobacco  which  break  oft  in 
handling  the  tobacco  before  it  is  stemmed,  or  in  the  process  of  shipping,  and  are 
swept  up,  and  are  and  can  be  used  only  for  cigarettes  and  the  fillers  of  the 
clieaper  grades  of  cigars,  and  are  not  covered  by  any  paragraph  may  fairly  be 
classified  under  the  provision  for  all  other  leaf  tobacco,  unmanufactured. — 
Schroeder  i;.  U.  S.,  93  Fed.  Rep.,  448. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Cigar-Shaped  Tobacco. — A  cigar-shnped  bundle  of  tobacco  of  an  extremely 
large  size  was  classified  as  manufactured  tobacco.  It  was  in  evidence  that  it 
was  used  as  an  ornament  in  the  windows  of  cigar  dealers,  but  that  it  could  be 
smoked  as  a  cigar.  Held,  that  the  fact  of  its  capability  of  being  smoked  does 
not  altogether  determine  its  character,  and,  if  the  principal  utility  of  the 
article  is  for  some  other  purjiose,  the  article  is  to  be  classed  as  a  manufacure  of 
tobacco ;  if  for  the  ordinary  purposes  of  a  cigar,  as  such. — D'Estrinoz  v.  Gerker 
(C  .C),  43  Fed.  Rep.,  285. 

Tobacco  Scrap,  consisting  of  clippings  from  the  ends  of  cigars  and  pieces 
broken  from  the  tobacco  of  which  cigars  are  manufactured  in  the  process  of 
such  manufacture,  the  said  clippings  not  being  fit  for  any  use  in  the  condition  in 
which  tlic  same  are  imported  and  their  only  use  being  to  be  manufactured  into 


SCHEDULE    F TOBACCO    AND    MANUFACTURES    OF,  355 

cigarettes    and    smoking   tobacco    are   unmanufactured    tobacco. — Seeberger   V. 
Castro,  153  U.  S.,  32. 

184.  Snuif  and  snuff  flour,  manufactured  of  tobacco,  ground  dry,  or 
1913    damp,  and  piclvled,  scented,  or  otherwise,  of  all  descriptions,  55  cents 

per  pound. 

223.  Snuff  and  snuff  flour,  manufactured  of  tobacco,  ground  dry,  or 
1909     damp,  and  picliled,   scented,  or  otlierwise,   of  all  descriptions,  55  cents 

I)er  pound. 

216.  Snuff  and  snuff  flour,  manufactured  of  tobacco,  ground  dry,  or 
1897    damp,  and  pickled,  scented,  or  otherwise,  of  all  descriptions,  55  cents 

per  pound. 

187.  Snuff  and  snuff  flour,  manufactured  of  tobacco,  ground  dry,  or 
1894    damp,   and  pickled,  scented,  or  otherwi.se,  of  all  descriptions,  50  cents 

per  pound. 

245.  Snuff  and  snuff  flour,  manufactured  of  tobacco,  ground  dry,   or 
1890     damp,   antl  pickled,  scented,  or  otherwise,  of  all  descriptions,  50  cents 

per  pound. 

250.  Snuff"  and  snuff  flour,  manufactured  of  tobacco,  ground  dry,  or 
1883    damp,   and  pickled,  scented,  or  otherwise,  of  all  descriptions,  50  cents 
per  pound. 

185.  Cigars,  cigarettes,  cheroots  of  all  kinds,  $4. .50  per  pound  and  25 
per  centum  ad  valorem,  and  paper  cigars  and  cigarettes,  including  wrap- 
pers, shall  be  subject  to  the  same  duties  as  are  herein  imposed  upon 
cigars. 

224.  Cigars,  cigarettes,  cheroots  of  all  kinds,  $4.50  per  pound  and  25 
per  centum  ad  valorem,  and  paper  cigars  and  cigarettes,  including  wrap- 
pers, shall  be  subject  to  the  same  duties  as  are  herein  imposed  upon 
cigars. 

217.  Cigars,  cigarettes,  cheroots  of  all  kinds,  $4.50  per  pound  and  25 
per  centum  ad  valorem,  and  paper  cigars  and  cigarettes,  including  wrap- 
pers, shall  be  subject  to  the  same  duties  as  are  herein  imposed  upon 
cigars. 

188.  Cigars,  cigarettes,  and  cheroots  of  all  kinds,  $4  per  pound  and  25 
per  centum  ad  valorem,  and  paper  cigars  and  cigarettes,  including  wrap- 
pers, shall  be  subject  to  the  same  duties  as  are  herein  imposed  upon 
cigars. 

246.  Cigars,  cigarettes,  and  cheroots  of  all  kinds,  $4..50  per  pound  and 
25  per  centum  ad  valorem,  and  paper  cigars  and  cigarettes,  including 
wrappers,  shall  be  subject  to  the  same  duties  as  are  herein  imposed  upon 
cigars. 

245.  Cigars,  cigarettes,  and  cheroots  of  all  kindn.  $2.50  per  pound  and  25 
per  centum  ad  valorem ;  but  paper  cigars  and  cigarettes,  including  wrap- 
pers, shall  be  subject  to  the  same  duties  as  are  herein  imposed  upon 
cigars. 

[Section  2804  R.  S.,  as  amended  by  the  tariff  Act  of  Aug.  27,  1894.] 
Sec.  26.  That  section  twenty-eight  hundred  and  four  of  the  Revised 
Statutes  be  amended  so  as  to  read : 

"  Sec.  2804.  No  cigars  shall  be  imported  unless  the  same  are  packed 
in  boxes  of  not  more  than  five  hundred  cigars  in  each  box ;  and  no  entry 
of  any  imported  cigars  shall  be  allowed  of  less  quantity  than  three 
thousand  in  a  single  package;  and  all  cigars  on  importation  shall  be 
placed  in  public  store  or  bonded  warehouse,  and  shall  not  lie  removed 
tlierefrom  until  the  same  shall  have  been  inspected  and  a  stamp  affixed 
to  each  box  indicating  such  inspection,  and  also  a  serial  number  to  be 
recorded  in  the  custom  house.  And  the  Secretary  of  the  Treasury  is 
hereby  authorized  to  provide  the  requisite  stamps  and  to  make  all  neces- 
sary regulations  for  carrying  the  above  provisions  of  law  into  effect." 


1913 


1909 


1897 


1894 


1890 


1883 


356  DIGEST    OF    CUSTOMS   DECISIONS. 

DEnsioNs  i'Nni:ii  thi-:  act  of  ioi3. 

Weight  of  Cisarettcs. — It  is  apparent  from  this  paragraph  that  it  is  not 
alone  (ho  tobacco,  iuit  tlie  wrapper  of  whatever  material  made,  particularly 
when  made  of  paper,  that  is  dutiable  both  at  the  specific  rate  of  $4.50  per 
pound  and  25  per  cent  ad  valorem.  The  paper,  or  whatever  material  with 
which  the  cigarette  is  wrapped,  forms  for  duty  purposes  a  part  of  the  weight 
as  well  as  a  part  of  the  value  of  the  cigarettes. — Ab.  37965. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cigars  in  Packages  of  Ijoss  than  ;$,000. — Duties  do  not  accrue  on  goods 
specifically  and  absolutely  proliibitotl.  Cigars  imported  in  quantities  of  less 
than  3,000  in  a  single  package  may  be  released  by  the  Secretary  of  the  Treas- 
ury on  terms  after  proper  proceedings  have  been  instituted  and  before  for- 
feiture has  been  adjudged.  Duties,  as  such,  do  not  accrue  on  smuggled  or 
unentered  goods ;  collections  in  such  cases  to  be  treated  as  "  fines."  Smuggled 
or  unentered  goods  seized  should  be  appraised  in  accordance  with  section  3074, 
Revised  Statutes.  Practice  with  regard  to  goods  seized  subsequent  to  entry  is 
not  changed.— Dept.  Order  (T.  D.  24254). 

Sample  Cigars  Distributed  at  Pan-American  Exposition. — Cigars  gratui- 
tously distributed  in  large  quantities  to  tlie  jury  of  awards  at  the  Pan  Ameri- 
can Exposition  were  properly  assessed  for  duly  under  the  provisions  (par. 
217). 

Merchandise  on  exhibition  at  the  exposition  must  be  considered  to  have  been 
constructively  in  bonded  warehouse,  and  on  withdrawal  becomes  subject  to 
duty.— T.  D.  23485  (G.  A.  5066). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Stamp  Tax  on  Cigars. — The  stamp  tax  on  cigars  imposed  by  Cuba  should  be 
included  in  dutiable  value  in  llic  absence  of  satisfactory  evidence  that  the 
market  valu(>  is  uiialTected  by  the  tux.— T.  D.  10403  (G.  A.  94). 

DECISIONS  UNDER  SECTION  2804,  REVISED  STATUTES. 

Cigars  in  Transit  Not  Subject  to  Tjiniitations  of  Section  2804,  Revised 
Statutes. ^In  view  of  the  principle  enunci,;iU'(l  in  T.  D.  2174,  cigars  in  Iransitdo 
not  fall  under  the  prohibition  of  section  2804,  Revised  Statutes. — Dept.  Order 
(T.  D.  7342). 

Mail  Tniportations. — Cigars  can  not  be  imported  through  the  mails  under 
postal  convention.— Dept.  Order  (T.  D.  921G). 

Packing  of  Cigars. — Cigars  contained  in  55  boxes  of  100  each,  tied  together 
by  a  piece  of  strong  twine,  should  not  be  admitted  to  entry. 

The  object  of  this  statute  wjis  to  secure  the  importation  of  cigars  in  sudi 
manner  as  to  prevent  concealment  of  any  portion  of  the  cigars,  or  the  removal 
of  any  part  without  the  full  knowledge  of  the  customs  officers,  and  the  payment 
of  the  duties  thereon. — Dept.  Order  (T.  D.  3141). 


SCHEDULE  G— AGRICULTURAL  PRODUCTS  AND  PRO- 
VISIONS. 

1913         186.  Horses  and  mules,  10  per  centum  ad  valorem. 
1909 


1897 


227.  Horses  and  mules,  valued  at  $150  or  less  per  head,  $30  per  head ; 
if  valued  at  over  $150,  25  per  centum  ad  valorem. 

220.  Horses  and  mules,  valued  at  $150  or  less  per  head,  $30  per  head ; 
if  valued  at  over  $150,  25  per  centum  ad  valorem. 


1894         (Not  enumerated.) 

1890        "'^^'  Ho^''^^'''  ^^1*^1  mules,  $30  per  head :  Provided,  That  horses  valued  at 
$150  and  over  shall  pay  a  duty  of  30  per  centum  ad  valorem. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Animals  Imported  for  Work. — Horses  taken  into  Alaska  from  Canada  for 
temporary  work  held  to  have  been  properly  assessed  for  duty  under  para- 
graph 227.— Ab.  29612  (T.  D.  32780). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Mare  and  Dependent  Colt. — A  mare  and  suckling  colt  were  imported  to- 
gether in  regular  course  of  trade.  Held,  that  each  is  separately  dutiable  under 
paragraph  220  providing  for  "  horses  and  mules,"  and  the  colt  is  not  entitled 
to  free  entry  because  dependent  upon  its  mother  for  sustenance.  G.  A.  5642 
(T.  D.  25196)  distinguished.— T.  D.  29983  (G.  A.  6930). 

Pony — Horse. — A  pony  is  dutiable  as  a  "  horse  "  under  paragraph  220. — T.  D. 
28034  (G.  A.  6565). 

Wild  Pony. — A  wild  pony  from  Sable  Island,  Nova  Scotia,  classified  under 
the  provision  for  "  horses  "  in  paragraph  220,  was  claimed  to  be  dutiable  under 
paragraph  222,  relating  to  live  animals  not  specially  provided  for.  Pi'otest 
overruled.— Ab.  20635  (T.  D.  29559). 


18  7.  All  live  animals  not  specially  provided  for  in  this  section,  10 
per  centum  ad  valorem. 

229.  All  other  live  animals  not  specially  provided  for  in  this  section, 
20  per  centum  ad  valorem. 

222.  All   other   live  animals   not  specially  provided   for   in   this   Act, 
20  per  centum  ad  valorem. 

189.  All  live  animals  not  specially  provided  for  in  this  Act,  20  per 
centum  ad  valorem. 

251.  All   other  live   animals  not   specially   provided   for   in   this   Act, 
20  per  centum  ad  valorem. 

1883         252.  Animals,  live,  20  per  centum  ad  valorem. 

857 


1913 
1909 
1897 
1894 
1890 


358  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDEK    THi:  ACT  OF  1909. 

Term  "Animals." — Wortls  to  which  Congress  has  given  a  special  meaning 
in  a  tariff  act  will  he  presumed  to  retain  that  signification  in  a  siil)se(iucnt 
tariff  act  relating  to  the  same  subject  matter,  no  contrai'y  intention  appearing. 
Ileiche  v.  Smythe  (13  Wall.,  1G2),  infra. 

In  the  tariff  act  of  1909  we  find  nothing  showing  that  Congress  intended  to 
isse  the  expression  "  live  animals  "  in  any  other  sense  than  that  in  which  it 
was  used  in  the  tariff  acts  of  18G1  .and  18G6.  Congress  must  be  presumed  to 
have  had  knowledge  of  the  decision  in  the  Reiche  case  and  that  the  tariff  pro- 
vision for  a  duty  on  "  other  live  animals  "  had  been  interpreted  to  mean  such 
animals  as  were  quadrupeds.  Nevertheless,  in  every  tariff  act  from  the  date  of 
that  decision  down  to  and  including  the  tariff  act  of  1909  Congress  continued 
to  impose  a  duty  on  live  animals  and  indicated  in  no  way  any  intention  to 
change  the  signification  put  upon  the  designation  "  live  animals  "  by  the  Su- 
preme Court.— De  Jonghe  et  al.  v.  U.  S.  (Ct.  Gust.  Appls.),  T.  D.  341S9;  (G.  A. 
Ab.  32075)  T.  D.  33348  and  {(}.  A.  Ab.  32338)  T.  D.  33409  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Snails. — Live  snails  in  baskets,  which  were  classified  as  live  animals  under 
paragraph  222,  were  claimed  to  be  free  of  duty  luider  paragraph  GHO,  relating 
to  shrimps  and  other  shellfish,  or  under  section  6  relating  to  unenumerated 
unmanufactured  articles.  Protests  overruled.  Note  T.  D.  34189,  C.  C.  A. — 
Ah.  23285   (T.  D.  30G15). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OP  1883. 

Meaning  of  "Animals,  Living."— The  act  of  March  2,  18G1  (12  Stat.,  193, 
198,  sec.  23),  placed  on  the  free  list  "animals,  living,  of  all  kinds;  birds,  sing- 
ing and  other,  and  land  and  water  fowls."  This  being  in  force,  the  act  of  May 
16,  18GG  (14  Stat.,  48),  imposed  a  duty  on  "all  liorses,  mules,  cattle,  sheep, 
hogs,  and  other  live  animals."  Held,  that  birds  were  not  included  in  the  term 
"  other  live  animals."  The  second  statute  must  be  read  in  the  light  of  the 
first.— Reiche  r.  Smythe,  13  Wall.,  162. 

1813  188.  Barley,  15  cents  per  bushel  of  forty-eight  pounds. 

1909  230.  Barley,  30  cents  per  bushel  of  forty-eight  pounds. 

1897  223.  Barley,  30  cents  per  bushel  of  forty-eight  pounds. 

1894  191.  Barley,    *     *     *    30  per  centum  ad  valorem ;     *     *     *. 

1890  252.  Barley,  30  cents  per  bushel  of  forty-eight  jwunds. 

1883  2C0.  *     *     *     barley,  10  cents  per  bushel. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Barley  Screenings. — Merchandise  invoiced  as  barley  screenings,  classified 
as  barley  under  paragraph  188,  was  claimetl  dutiable  as  a  nonenumerated  un- 
manufactured article  (par.  385).  Protest  overruled.  Note  Schade  v.  U.  S.  (5 
Ct.  Cust.  Appls.,  465;  T.  D.  35002).— Ab.  38244. 

Barley,  Scorched  and  Smoked. — Barley,  scorched  and  smoked,  classified 
midtT  i)aragraph  ISS.  is  chiinicd  dutiable  as  nonenumerated  article  under  para- 
graph 385.  Protests  misupported ;  overruled.  Schade  r.  U.  S.  (5  Ct.  Cust. 
Appls.,  465;  T.  D.  35002)  and  Atwood  v.  U.  S.  (5  Ct.  Cust.  Appls.,  472;  T.  D. 
35004)   noted.— Ab.  38882. 


SCHEDULE    G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.       359 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Barley  Screenings. — So-called  barley  screenings  assessed  as  barley  under 
paragraph  230  were  claimed  dutiable  under  paragraph  480. 

The  collector  in  his  liquidation  seems  to  have  separated  the  foreign  substance 
from  the  barley  in  some  of  the  cases.  If  he  saw  fit  to  do  so,  we  are  not  disposed 
to  find  fault  with  his  action.  We  are  satisfied,  however,  that  his  conclusion  is 
right  with  reference  to  tliat  which  he  has  assessed  as  barley. — Ah.  34075  (T.  D. 
33872). 

1913  190.  Barley,  pearled,  patent,  or  hulled.  1  cent  per  pound. 

1909  231.  Barley  malt,  45  cents  per  bushel  of  thirty-four  pounds. 

1897  224.  Barley  malt,  45  cents  per  bushel  of  thirty-four  pounds. 

1894  191.  *     *     *     barley  malt,  40  per  centum  ad  valorem. 

1890  253.  Barley  malt,  45  cents  per  bushel  of  thirty-four  pounds. 

1883  262.  Barley  malt,  per  bushel  of  thirty-four  pounds,  20  cents. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Farb-Malz  and  Carmel-Malz  properly  dutiable  as  barley  malt  at  the  rate  of 
45  cents  per  bushel  under  paragraph  231. — Dept.  Order   (T.  D.  33271). 

1913         190.    Barley,  pearled,  patent,  or  hulled,  1  cent  per  pound. 

1909        232.  Barley,  pearled,  patent,  or  hulled,  2  cents  per  pound. 

1897        225.  Barley,  pearled,  patent,  or  hulled,  2  cents  per  pound. 

iftQA        ^^^-  Barley,     *     *     *     pearled,  patent,  or  hulled,  30  per  centum  ad 
^'*^*    valorem;  *     *     *. 

1890        254.  Barley,  pearled,  patent,  or  hulled,  2  cents  per  pound. 

1883        261.  Barley,  pearled,  patent,  or  hulled,  one-half  cent  per  pound. 


1913 


191.  Macaroni,  vermicelli,   and  all  similar  preparations,   1  cent  per 
pound. 


1QAO        237.  Macaz'oni,  vermicelli,  and  all  similar  preparations,  I2  cents  per 
^^"^    pound. 

229.  Macaroni,  vermicelli,  and  all  similar  preparations,  IJ  cents  per 
pound. 


1897 


1894        ^^'^'  ^^^^^'^■OQi.  vermicelli,  and  all  similar  preparations,  20  per  centum 
ad  valorem. 

1890        ^^^'  ^I^<^^^"o^^i'   vermicelli,   and   all  similar  preparations,   2  cents  per 
pound. 

1883         735.  Marcaroni  and  vermicelli.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Shirataki  classified  as  vermicelli  under  paragraph  237  was  claimed  dutiable 
as  a  nonenumerated  manufactured  article  (par.  480).  Protest  overruled. — 
Ab.  82518  (T.  D.  33474). 

192.  Oats.   6  cents   per  bushel   of   thirty-two   pounds;   oatmeal   and 
1913    rolled  oats,  30  cents  per  one  hundred  pounds ;   oat  hulls,  8  cents  per 
one  hundred  pounds. 

1238.  Oats,  15  cents  per  bushel. 
239.  Oatmeal  and  rolled  oats,  1  cent  per  pound ;  oat  hulls,  10  cents  per 
hundred  pounds. 

1230.  Oats,  15  cents  per  bushel. 
231.  Oatmeal  and  rolled  oats,  1  cent  per  pound ;  oat  hulls,  10  cents  per 
hundred  pounds. 


360  Digest  of  customs  decisions. 

1R<14        ^"*'*'  *     *     *     <»ats,     *     *     *     20  i»L'r  centum  ail  viilorem,  and  oatmeal, 
15  pel-  centum  ad  valorem. 

--__(■     2r)0.  Oats,  1.')  cents  per  bushel. 
i»»u  I     ^j,^    Oatmeal,  1  cent  per  pound. 

^  -,„„  f     264.  Oats,  10  cents  per  bushel. 

i»ttj  \     266.  Oatmeal,  one-half  cent  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Oats,  Scorched  and  Smoked. — Oats,  scorched  and  smoked,  classified  under 
paraf^raph  192,  are  claimed  dutiable  as  nonenumerated  articles  under  para- 
graph 385.  Protests  unsupported ;  overruled.  Schade  v.  U.  S.  (5  Ct.  Cust. 
Appls.,  465;  T.  D.  35002)  and  Atwood  v.  U.  S.  (5  Ct.  Cust.  Appls.,  472;  T.  D. 
35004)  noted.— Ab.  38882. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bran. — Protests  sustained  claiming  bran  dutiable  l)y  similitude  under  pai-a- 
yrai)li  239.— Ab.  33001  (T.  D.  33594). 

Oat  Hulls. — Merchandise  composed  of  00  per  cent  reground  oat  hulls,  40 
per  cent  mill  feed,  and  sweepings  of  the  mill,  all  ground  together,  and  classified 
as  an  unenumerated  manufactured  article  under  paragraph  480,  was  held  duti- 
able as  oat  hulls  (par.  239).  U.  S.  v.  McGettrick  (139  Fed.  Rep..  304;  T.  D. 
26596).— Ab.  20479  (T.  D.  31851). 

Oat  Screenings. — They  consist  of  sonie  oats,  some  oat  chaff  or  hulls,  and 
various  other  foreign  seeds. 

Oat  hulls  are  a  distinct  and  separate  commodity,  well  known  in  the  conuner- 
cial  world,  and  consist  of  hulls  and  particles  of  the  kernel  produced  as  a  by- 
product in  the  manufacture  of  oatmeal  or  some  other  advanced  protluct  of  oats. 
The  commodity  before  lis  is  and  nuist  be  separat«Ml  from  the  oats  before  they 
arrive  at  the  point  where  oat  hulls  are  produced.  We  sustain  the  protests 
authorizing  the  assessment  of  duty  at  10  per  cent  ad  valorem  under  paragraph 
480.— Ab.  34090  (T.  D.  33090). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Oat  Hulls. — So-called  oatmeal  feed,  a  by-product  in  the  manufacture  of  oat- 
meal, consisting  of  the  hulls  broken  in  the  process  of  removal  from  the  oats, 
is  dutiable  as  "oat  hulls"  under  paragraph  231. — U.  S.  v.  RlcGettrick  (C.  C), 
T.  I).  20590;  (G.  A.  5056),  T.  D.  25235  and  Ab.  1449  (T.  D.  25312)  reversed. 

Oat  By-Proflucts. — So-called  "  oat  feed,"  "  oatmeal  feed,"  or  "  ground  oat 
hulls,"  consisting  of  a  by-product  in  the  manufacture  of  table  cereals,  made  up 
of  oat  hulls  or  particles  of  oat  hiUls  mixed  with  meal,  dust,  screenings,  and 
other  refuse,  and  which  is  used  for  feeding  cattle,  is  dutiable  as  "  oat  hulls," 
under  paragraph  231,  and  not  as  an  unenumerated  manufactured  article  under 
section  6.  U.  S.  v.  McGettrick  (T.  D.  26596)  followed.— T.  D.  26836  (G.  A. 
6194). 

Oats  Without  Germinating  Quality. — The  importation  in  question,  which 
was  classitied  as  "  oats  "  under  paragraph  230,  was  claimed  to  be  dutiable  luider 
section  0  (unenumerated  articles).    I'rotest  overruled. — Ab.  22590  (T.  D.  30294). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Oat  ChafT  is  free  as  a  crude  vegetable  substance  and  is  not  dutiable  as  a 
nonenumerated  article.  These  were  ground  oat  hulls. — T.  D.  16228  (G.  A. 
3107). 


SCHEDULE    G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.       361 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Oat  Hulls. — We  find  as  a  matter  of  fact  that  the  oat  hulls  in  question  are 
a  vegetable  substance  produced  in  the  form  of  a  refuse  or  chaff  in  the  process 
of  removing  the  oat  seed  from  the  outer  covering. 

They  are  nowhere  more  specifically  enumerated  in  the  tarilf  act  of  1890  than 
by  the  descriptive  term  of  a  vegetable  substance  unmanufactui-ed. — T.  D.  15399 
(G.  A.  2793). 


1913 


193.  Rice,  cleaned,  1  cent  per  pound ;  uncleaned  rice,  or  rice  free  of 
the  outer  hull  and  still  having  the  inner  cuticle  on,  five-eighths  of  1  cent 
per  pound ;  rice  flour,  and  rice  meal,  and  rice  broken  which  will  pass 
through  a  number  twelve  sieve  of  a  kind  prescribed  by  the  Secretary 
of  the  Treasury,  one-fourth  cent  per  pound ;  paddy,  or  rice  having  the 
outer  hull  on,  three-eighths  of  1  cent  per  pound. 

240.  Rice,  cleaned,  2  cents  per  pound ;  uncleaned  rice,  or  rice  free  of 
the  outer  hull  and  still  having  the  inner  cuticle  on,  li  cents  per  pound ; 
rice  flour,  and  rice  meal,  and  rice  broken  which  will  pass  through  a  num- 
ber  twelve  wire  sieve  of  a  kind  prescribed  by  the  Secretary  of  the  Treas- 
ury, one-fourth  of  1  cent  per  pound ;  paddy,  or  rice  having  the  outer  hull 
on*  three-fourths  of  1  cent  per  pound. 

232.  Rice,  cleaned,  2  cents  per  pound ;  uncleaned  rice,  or  rice  free  of 
the  outer  hull  and  still  having  the  inner  cuticle  on,  IJ  cents  per  pound ; 
rice  flour,  and  rice  meal,  and  rice  broken  which  will  pass  through  a 
sieve  known  commercially  as  number  twelve  wire  sieve,  one-fourth  of  1 
cent  per  pound ;  paddy,  or  rice  having  the  outer  hull  on,  three-fourths  of 
1  cent  per  pound. 

193.  Rice,  cleaned,  1*  cents  per  pound ;  uncleaned  rice,  or  rice  free  of 
the  outer  hull  and  still  having  the  inner  cuticle  on,  eight-tenths  of  1  cent 
QA    per  pound;  rice  flour  and  rice  meal,  and  rice,  broken,  which  will  pass 
^  through  a  sieve  known  commercially  as  number  twelve  wire  sieve,  one- 

fourth  of  1  cent  per  pound ;   paddy,  or  rice  having  the  outer  hull  on, 
three-fourths  of  1  cent  per  pound. 

261.  Rice,  cleaned,  2  cents  per  pound ;  uncleaned  rice,   1^  cents  per 
1  aqn    pound ;  paddy,  three-fourths  of  1  cent  per  pound  ;  rice  flour,  rice  meal, 
and  rice,  broken,  which  will  pass  through  a  sieve  known  commercially 
as  number  twelve  wire  sieve,  one-fourth  of  1  cent  per  pound. 

1270.  Rice,  cleaned,  2^  cents  per  pound ;  uncleaned.  1*  cents  per  pound. 
271.  Paddy,  li  cents  per  pound. 
272.  Rice  flour  and  rice  meal,  20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Mixture  of  Goods. — When  two  classes  of  goods,  "  cargo  rice  No.  1,"  and 
"  rough  rice,"  subject  to  different  rates  of  duty,  are  imported  in  a  mixed  condi- 
tion, but  are  capable  of  separation  with  reasonable  accuracy,  the  Importer  may 
separate  them,  and  the  result  of  such  separation  introduced  as  evidence  before 
the  board  will  be  used  as  the  basis  of  a  finding  by  the  board. — T.  D.  34843 
(G.  A.  7616). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Broken  Rice. — In  the  case  at  bar  there  may  have  been  insufficient  samples  be- 
fore the  court  below,  thus  making  it  difficult,  if  not  impossible,  to  determine  with 
precision  just  what  proportion  of  the  consignment  of  broken  rice  was  dutiable 
at  a  higher  rate  and  what  at  a  lower  rate,  yet  the  court  was  able  to  reach  and 
did  reach  a  conclusion  substantially  correct  and  its  judgment  is  accordingly 
affirmed.  U.  S.  v.  Ranlett  (172  U.  S.,  133).— U.  S.  v.  Seattle  Brewing  &  Malt- 
ing Co.  (Ct.  Cust.  Appls.),  T.  D.  31454;  T.  D.  30341  (C.  C.)  affirmed;  G.  A. 
Abs.  13152  (T.  D.  27674)  and  14032  (T.  D.  27824)  reversed. 


362  DIGEST   OF   CUSTOMS   DECISIONS. 

In  I'onstruin^  tlio  provision  in  paragraph  232  for  "  rice  broken  which  will  pass 
throu^Mi  a  sieve  known  conunercially  as  number  twelve  wire  sieve,"  Held  that, 
there  being  several  different  styles  of  sieves  of  this  designation,  with  meshes  of 
different  capacity,  it  was  legal  for  the  Secretary  of  the  Treasury  to  select  one 
of  them  for  the  use  of  customs  officers,  even  though  not  the  kind  most  favor- 
able to  the  importers,  and  that  broken  rice  which  would  not  pass  through  such 
sieve,  though  it  would  through  another  kind  known  commercially  as  "  number 
twelve  wire  sieve,"  is  not  within  the  alxtve  provision. — Wakem  v.  U.  S.  (C.  C), 
T.  D.  27395;  (G.  A.  5350)  T.  D.  24492  reversed. 

Rice  Flour. — Ground  rice  in  the  form  of  a  flour,  known  as  rice  flour,  is 
dutiable  at  one-fourth  of  1  cent  per  pound,  under  the  provision  for  "  rice  flour  " 
in  paragraph  232,  and  not,  even  if  suitable  for  such  use,  at  IJ  cents  per  pound 
under  paragraph  2S5  as  a  preparation  "  fit  for  use  as  starch."  Chew  Hing 
Lung  V.  Wise  (20  Sup.  Ct.  Rep.,  320)  ;  In  ro  ShalUis  (G.  A.  4661)  followed.— 
T.  D.  22229  (G.  A.  4709). 

Seed  Rice  dutiable  as  paddy  at  three-fourths  of  1  cent  per  pound,  under  para- 
graph 232.— T.  D.  21082  (G.  A.  4429). 

DECISIONS  UNDER  THE  ACT  OF  1S94. 

Brown  Rice. — The  article  known  as  "  brown  Japan  rice,"  with  the  outer  hull 
of  '■  paddy  "  removed,  and  wliicb  consists  of  rice  with  the  inner  or  yellow 
cuticle  still  on  the  grain,  is  dutiable  as  uncleaned  rice  under  paragraph  193. — T. 
D.  18162   (G.  A.  3919). 

Cleaned  Rice. — The  specific  descriptions  in  this  paragraph  are  intended  to 
define  all  kinds  of  imported  rice,  and,  accordingly,  rice  from  which  not  only 
the  outer  hull,  but  also  the  inner  cuticle,  has  been  removed,  though  commer- 
cially known  prior  to  this  act  as  tincleaned  rice,  is  not  entitled  to  be  classi- 
fied as  such,  but  is  dutiable  as  cleaned  rice.  Sustaining  T.  D.  16957  (G.  A. 
3385).— Talmage  v.  U.  S.  (C.  C.  A.),  80  Fed.  Rep..  887. 

Patna  Rice. — Patna  or  Bengal  rice,  which  contains  5  per  cent  of  rice  polish, 
the  outer  hull  having  been  removed  and  also  the  inner  cuticle,  is  dutiable  as 
cleaned  rice  and  not  as  uncleaned  rice  nor  under  section  3  as  a  nouenumei-ated 
article.  The  alternative  phrase  "  or  rice  free  of  the  outer  hull  and  still  having 
the  inner  cuticle  on "  is  intended  as  a  legislative  definition  of  uncleaned 
rice.— T.  D.  16957   (G.  A.  3385). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Patna  rice  with  the  husk,  cuticle,  and  bran  removed,  still  containing  rice  dust 
or  rice  polish,  sometimes  called  rice  flour,  in  quantities  of  from  li  to  15  per 
cent,  is  cleaned  rice.     (T.  D.  12253,  G.  A.  1067).— T.  D.  13231  (G.  A.  1652). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Rice,  Ground. — Where  an  importer  has  caused  rice  to  be  ground  before  ship- 
ment into  granules  of  sufficient  fineness  to  entitle  it,  under  the  rulings  of  the 
Treasury  Department,  to  be  entered  at  a  lower  rate  of  duty  than  unground 
rice,  the  cost  of  granulation  forms  part  of  the  dutiable  value  of  the  article 
and  can  not  be  deducted  by  the  importer  under  section  7,  act  of  1883,  as  a  non- 
dutiable  charge. — Bullock  v.  aiagone,  39  Fed.  Rep.,  191, 


SCHEDULE    G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.       363 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Patna  Rice  of  which  the  hull  and  inner  cuticle  had  been  removed,  and  Siam 
rice  which  had  been  hulled,  sifted,  and  cleaned,  is  uncleaned  rice  and  subject 
to  the  duty  appropriate  thereto.  This  ruling  reverses  the  decisions  of  June  14, 
18G.5,  October  15,  1866,  and  December  3,  1874  (T.  D.  2026).— Dept.  Order  (T.  D. 
3137). 

194.  Biscuits,   bread,  wafers,   cakes,   and   other  baked   articles,   and 
■iq-iq     puddings,  by  whatever  name  known,   containing  chocolate,   nuts,   fruit, 
or  confectionery  of  any  kind,  and  without  regard  to  the  component  ma- 
terial of  chief  value,  25  per  centum  ad  valorem. 

244.  *  *  *  biscuits,  wafers,*  cakes,  and  other  baked  articles,  by 
whatever  name  known,  composed  in  whole  or  in  part  of  eggs,  or  any  kind 
of  flour  or  meal,  or  other  material,  *  *  *  combined  with  chocolate, 
1909  nuts,  fruit,  or  confectionery  of  any  kind,  *  *  *  and  without  regard 
to  the  component  material  of  chief  value,  valued  at  15  cents  per  poimd 
or  less.  3  cents  per  pound  and  15  per  centum  ad  valorem ;  valued  at  more 
than  15  cents  per  pound,  50  per  centum  ad  valorem. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Biscuits  Containing  Fruit  or  Confectionery. — The  merchandise  In  question 
consists  of  small  square  and  round  baked  articles  made  of  two  layers  of  sweet- 
ened biscuit,  the  upper  layer  of  which  is  cut  into  fancy  figures,  leaving  openings 
through  the  same.  Between  the  layers  is  placed  a  quantity  of  some  mixture 
of  sugar  and  fruit,  making  a  sort  of  paste  or  jelly.  When  the  parts  of  the  bis- 
cuits are  squeezed  together  this  substance  protrudes  somewhat  through  the 
openings  in  the  upper  layer.  They  were  held  dutiable  as  biscuits  containing 
fruit  or  confectionery  under  paragraph  194,  as  classified. — Ab.  37304. 

Honey  Cakes  or  So-Called  Gingerbread. — There  is  no  testimony  as  to  the 
characteristics  of  the  articles  nor  are  there  any  samples.  But  from  the  ap- 
praiser's statement  it  is  concluded  the  goods  do  not  contain  chocolate,  nuts, 
fruit,  or  confectionery  of  any  kind  and  are  so  excluded  from  paragraph  194. 
In  paragraph  194  Congress  laid  a  special  rate  of  duty  upon  "  biscuits,  bread, 
wafers,  cakes,  and  other  baked  articles,  and  puddings,"  when  these  contain 
certain  prescribed  ingredients.  In  paragraph  417  Congress  admitted  "  biscuits, 
bread,  and  wafers "  free  of  duty  if  they  did  not  contain  the  ingredients 
enumerated  in  paragraph  194.  The  free-list  provision,  however,  makes  no  ref- 
erence to  "  cakes  and  other  baked  articles,  and  puddings."  These  articles,  when 
baked  without  chocolate,  nuts,  fruit,  or  confectionery  of  any  kind,  seem  to  be 
left  to  the  residuary  enumeration  of  paragraph  385. — U.  S.  r.  Neuman  & 
Schwiers  Co.  (Ct.  Cust.  Appls.).  T.  D.  35467;  G.  A.  Ab.  37192  reversed. 

Sugar  Wafers. — Huntley  &  Palmer  "  sugar  wafers,"  consisting  of  two  thin 
layers  of  baked  material,  between  which  is  a  sweet  filling  composed  of  sugar, 
water,  flavoring,  and  perhaps  some  egg,  are  dutiable  under  the  provision  in 
paragraph  194  for  "  wafers  containing  confectionery,"  and  are  not  free  of 
duty  imder  paragraph  417  as  "  wafers  not  specially  provided  for."  Not  ap- 
pealed.—T.  D.  34627  (G.  A.  7.584). 

Sweetened  Biscuit — Negligible  Quantity  of  Fruit. — We  estimate  from  the 
evidence  and  an  inspection  of  the  sample  that  about  2*  per  cent  of  the  whole 


364  DIGEST   OF   CUSTOMS   DECISIONS. 

coiuinodily  contains  fruit.  Just  wliy  tlu'  cuiraiits  are  i)ut  into  tills  small  per- 
centage of  cakes  is  not  easily  determined,  as  they  do  not  appear  to  add  any- 
thing to  the  desirability  or  to  the  taste  of  the  commodity.  It  is  possible  that 
duty  should  be  assessed  upon  the  2*  per  cent,  but  we  are  inclined  to  bold,  and 
do  hold,  that  this  quantity  is  so  small  it  should  be  neglected  in  ascertaining 
the  amount  of  duty  in  this  case. — Ab.  37845. 

These  biscuits,  surfaced  with  icing,  "  contain  "  the  icing,  and  this  icing  con- 
stitutes confectionery.  It  is  not  necessary  that  it  should  be  made  up  into 
forms  t)efore  it  can  be  so  classed.  They  are  dutiable  under  i)aragraph  194. — U.  S. 
V.  Meadows  &  Co.  (Ct.  Gust.  Appls.),  T.  D.  35177;  (G.  A.  7584)  T.  D.  34G27 
reversed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Plum  Pudding. — It  is  clear  to  our  mind  UuiL  this  counnodity  would  be 
dutiable  under  the  second  clause  of  paragraph  244  were  it  a  baked  article.  It 
seems,  however,  that  it  is,  when  treated  by  any  cooking  process,  steamed  or 
boiled.  Its  component  materials  would  clearly  place  it  under  paragraph  244 
with  "  articles,  by  whatever  name  known,  composed  in  whole  or  in  part  of  eggs, 
or  any  kind  of  flour  or  meal,  or  other  material,  when  sweetened  with  sugar, 
honey,  molasses,  or  other  material,  or  combined  with  chocolate,  nuts,  fruit,  or 
confectionery  of  any  kind,  or  both  so  sweetened  and  combined,  without  regard  to 
the  component  material  of  chief  value."  We  think  this  pudding  should  be 
assessed  (by  reason  of  the  similitude,  par.  481)  under  paragraph  244  at 
the  appropriate  rate  according  to  its  value,  because  we  find  it  is  similar,  both 
in  component  materials  and  in  use,  to  the  articles  enumerated  under  para- 
graph 244.— Ab.  25126  (T.  D.  31429). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Marchpane  or  Marzii)an. — The  edible  article  known  variously  as  "march- 
pane," "  marzipan,"  or  "  marcipan,"  which  consists  of  a  composition  of  flour, 
sugar,  almonds,  etc.,  made  in  fancy  forms,  as  cakes,  bei-ries,  etc.,  is  not  a 
comfit  or  sweetmeat,  but  confectionery,  and  dutiable  as  such  under  paragraph 
212.— T.  D.  23115   (G.  A.  4944). 

Panforte. — The  importer  contended  that  the  merchandise  was  dutiable  as  an 
unenunierated  manufactured  article  under  section  6.     Protest  sustained. 

According  to  the  evidence  it  is  in  the  shape  of  round  flat  cakes  composed  of 
wheat  flour,  almonds,  pieces  of  citron,  and  egg  albumen,  the  upper  surface  being 
sprinkled  with  sugar. 

A  somewhat  similar  commodity,  known  as  marchpane  or  marzipan,  was 
passed  upon  by  the  board  in  G.  A.  4944  (T.  D.  23115),  and  was  held  to  be  con- 
fectionery ;  but  in  that  case  the  evidence  showed  there  was  a  large  percentage 
of  sugar.— Ab.  17S2S  (T.  D.  28653). 

Chocolate  Pastry. — Goods  classified  as  confectionery  under  paragraph  212. 
were  claimed  to  be  dutiable  under  section  6  (unenunierated  manufactured 
articles). 

The  merchandi.se  in  question  is  a  tart  or  cake  consisting  of  thick  layers  of 
chocolate  with  alternate  layers  of  pastry.  An  analysis  of  the  importers'  sam- 
ple .shows  .sweet  chocolate  to  constitute  considerably  more  than  !50  per  cent  of 
the  article.  Sweet  chocolate  is  therefore  the  component  of  chief  value.  This 
fact  would,  in  accordance  with  the  above-qiiot<'d  provision  of  section  7,  require 
classification  of  the  merchandise  under  paragrai)h  2S1,  relating  to  "chocolate, 
prepared  or  manufactured."— Ab.  20558  (T.  D.  29516). 


SCHEDULE    G AGRICULTURAL    PRODUCTS   AND   PROVISIONS.       365 

Fancy  Wafers.— Certain  bakery  products,  in  tlie  form  of  biscuits,  tliin 
wafers,  and  fancy  forms  (sucli  as  almonds,  acorns,  etc.),  composed  of  pastry, 
together  witli,  in  most  instances,  a  sweetened  filling,  held  to  be  dutiable  under 
section  6  as  nonenumerated  manufactured  articles,  at  20  per  cent  ad  valorem, 
rather  than  under  the  provision  for  "  sugar  candy  and  all  confectionery,"  in 
paragraph  212.— T.  D.  28172  (G.  A.  6591). 

Wafers  or  biscuits  containing  a  large  proportion  of  sweetening  and  a  small 
proportion  of  pastry.  Held  not  to  be  dutiable  as  "  confectionery  "  under  para- 
graph 212,  either  directly  or  by  similitude,  but  to  be  dutiable  as  unenumerated 
manufactured  articles  under  section  6. — U.  S.  v.  Meadows  (C.  C.  A.),  T.  D. 
28004;  T.  D.  27448  (C.  C.)  and  (G.  A.  5830)  T.  D.  25731  affirmed. 

1913  195.  Butter  and  butter  substitutes,  2^  cents  per  pound. 

1909  245.  Butter  and  substitutes  therefor,  6  cents  per  pound. 

1897  236.  Butter,  and  substitutes  therefor,  6  cents  per  pound. 

1894  194.  Butter,  and  substitutes  therefor,  4  cents  per  pound. 

1890  266.  Butter,  and  substitutes  therefor,  6  cents  per  pound. 

1883  257.  Butter,  and  substitutes  therefor,  4  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Ghee  is  dutiable  under  paragraph  236,  relating  to  "  butter,  and  substitutes 
therefor."— Sahadi  v.  U.  S.  (C.  C.  A.),  T.  D.  28546;  T.  D.  27770  (C.  C.)  and 
(G.  A.  6307)  T.  D.  27180  affirmed. 

1913  196.  Cheese  and  substitutes  therefor,  20  per  centum  ad  valorem. 

1909  246.  Cheese,  and  substitutes  therefor,  6  cents  per  pound. 

1897  237.  Cheese,  and  substitutes  therefor,  6  cents  per  pound. 

1894  195.  Cheese,  4  cents  per  pound. 

1890  267.  Cheese,  6  cents  per  pound. 

1883  256.  Cheese,  4  cents  per  pound. 


1913 


197.  Beans,  and  lentils,  not  specially  provided  for,  25  cents  per  bushel 
of  sixty  pounds. 

1909  249.  Beans,  45  cents  per  bushel  of  sixty  pounds. 

1897  240.  Beans,  45  cents  per  bushel  of  sixty  pounds. 

1894  197.  Beans,  20  per  centum  ad  valorem. 

1890  270.  Beans,  40  cents  per  bushel  of  sixty  pounds. 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Dry  Beans  in  Tins. — Ordinary  dry,  white  beans,  put  up  in  cylindrical  tin 
cans,  not  hermetically  sealed,  of  a  capacity  of  4  to  6  gallons,  and  containing 
from  20  to  30  pounds  of  beans,  are  not  dutiable  under  paragraph  199  as  "  beans 
prepared  or  preserved,  or  contained  in  tins,  jars,  bottles,  or  similar  packages," 
but  under  paragraph  197  as  "  beans,  not  specially  provided  for,  25  cents  per 
bushel  of  60  pounds." 

Tins  of  a  capacity  of  4  to  6  gallons  are  not  ejusdem  generis  with  "  tins,  jars, 
bottles,  or  similar  packages"  mentioned  in  paragraph  199. — T.  D.  36034  (G.  A. 
7836). 


866  DIGEST    OF    CUSTOMS    DPXISIONS. 

DKriSIONS  UNDER  THE  ACT  OF  1009. 

"Aziiki." — Protests  overruled  as  to  "  azuki  "  classified  as  beans  under  para- 
f,'rapli  li4!)  and  chiinied  dutiable  as  pease  (par.  262).— Ab.  34470. 

"  Daizu." — The  board  has  heretofore  held  that  the  soy  bean  should  be  classi- 
fied as  a  b(>aii.  See  Ab.  30426  (T.  D.  3292G).  This  view  is  also  upheld  by  the 
leport  from  the  Department  of  Agi-iculture,  which  states  that  botanically  the 
department  would  Ii<ild  this  commodity  is  a  bean  rather  than  a  pea. — Ab.  34469 
(T.  D.  34069). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Seed  Beans. — As  paragraph  240  provides  for  "beans"  without  limitation  as 
to  kind  we  are  of  the  opinion  that  said  paragraph  furnishes  a  more  definite  and 
specific  classification  for  the  goods  in  question  than  the  general  provision  in 
paragraph  254  for  "  seeds  not  specially  provided  for."  Note  G.  A.  594  (T.  D. 
11235).— Ab.  21608  (T.  D.  29922). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

String  Beans  are  dutiable  as  beans  and  not  as  vegetables. — T.  D.  18523 
(G.  A.  3979). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Iientils. — The  goods  here  subject  of  protest  are  vegetables  in  their  natural 
state,  well  known  in  commerce  as  lentils.  They  are  not  commercially  known  as 
peas,  nor  as  beans.— T.  D.  15115   (G.  A.  2641). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Lentils  and  Beans. — Lentils  and  white  medium  beans  In  a  dry  state,  both 
mature  and  ordinarily  used  for  food,  though  sometimes  .«!oId  for  seed,  are 
dutiable  as  vegetables. — Sonn  v.  Magone,  159  U.  S.,  417. 

1913  198.  Beets  of  all  kinds,  5  per  centum  ad  valorem. 

1909  250.  Beets,  25  per  centum  ad  valorem ;  sugar  beets,  10  per  centum  ad 

valorem. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Beets  in  Tins. — Beets,  whole  or  sliced,  in  hermetically  sealed  tins,  dutiable 
as  vegetables,  cut,  sliced,  or  prepared  at  25  per  cent  ad  valorem.  Note  T.  D. 
30775.— Dept.  Order   (T.  D.  35259). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Beets  Sliced  and  Dried  dutiable  at  40  per  cent  ad  valorem  under  paragraph 
241  as  prepared  vegetables.— T.  D.  20172  (G.  A.  4290). 


SCHEDULE    G AGRICULTUKAL    PRODUCTS   AND    PROVISIONS.       367 

Sliced  Beets  kiln  dried  are  dutiable  as  prepared  vegetables  and  not  under 
paragraph  257  as  vegetables  in  their  natural  state,  nor  free  under  paragraph 
617  as  vegetable  substances  crude. — Petry  v.  U.  S.,  99  Fed.  Rep.,  261. 

Sugar  Beets,  used  in  the  manufacture  of  beet  sugar,  and  which,  though  not 
fit  for  culinary  purposes,  are  suitable  for  feeding  stock,  held  to  be  dutiable  as 
vegetables  in  their  natural  state,  under  paragraph  257,  and  not  as  nonenu- 
merated  unmanufactured  articles  under  section  6. — T.  D.  27362  (G.  A.  6372). 

199.  Beans,  peas,  prepared  or  preserved,  or  contained  in  tins,  jars, 
bottles,  or  similar  packages,  including  the  weight  of  immediate  coverings, 
1  cent  per  pound ;  mushrooms  and  truffles,  including  the  weight  of  imme- 
diate coverings,  2i  cents  per  pound. 

251.  Beans,  pease,  mushrooms,  and  truffles,  prepared  or  preserved  or 

contained  in  tins,  jars,  bottles,  or  similar  packages,  2i  cents  per  pound, 

1909     including  the  weight  of  immediate  coverings ;  mushrooms,  cut,  sliced,  or 

dried,   in  undivided  packages  containing  not  less  than   five  pounds,   2i 

cents  per  pound. 

241.  Beans,  pease,  and  mushrooms,  prepared  or  preserved,  in  tins,  jars, 
1897    bottles,  or  similar  packages,  2i  cents  per  pound,  including  the  weight  of 
all  tins,  jars,  and  other  immediate  coverings ;     *     *     * 

198.  Beans,  pease,  mushrooms,  *  *  *  prepared  or  preserved,  in  tins, 
jars,  bottles,  or  otherwise,  30  per  centum  ad  valorem. 


271.  Beans,  pease,  and  mushrooms,  prepared  or  preserved,  in  tins,  jars, 
bottles,  or  otherwise,  40  per  centum  ad  valorem. 


1890 

1883         (No  corresponding  provision.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Immediate  Coverings. — Mushro<nns  packed  in  barrels,  bales,  or  cases,  classi- 
fied under  paragraph  199,  were  claimed  dutiable  according  to  the  net  weight 
of  the  mushrooms,  and  that  the  barrels  and  bales  are  not  "  immediate  cover- 
ings." In  the  case  of  the  mushrooms  in  barrels  and  cases,  it  appears  that  only 
one  covering  was  used,  which  it  was  held  must  be  considered  "  immediate  cov- 
erings."—Ab.  37395. 

Mushrooms  packed  in  paper-lined  wooden  cases,  classified  under  paragraph 
199,  were  claimed  dutiable  on  their  net  weight  plus  the  weight  of  immediate 
coverings.  It  was  held  that  duty  should  be  collected  upon  the  weight  of  the 
paper  but  not  on  the  outside  packing  cases,  which  were  made  of  rough  boards. 
Ab.  35593  (T.  D.  34459)  cited.— Ab.  37133  (T.  D.  35027). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Beans,  Peas,  and  Mushrooms  in  Tins. — Beans,  peas,  and  mushrooms  im- 
ported in  hermetically  sealed  tins  were  assessed  under  paragraph  251.  It  is 
claimed  that  an  allowance  should  have  been  made  for  the  liquid  or  water  used 
in  putting  up  the  vegetables,  or  that  the  tins  are  free  of  duty.  Protest  over- 
ruled.    Affirmed   (Ct.  Cust.  Appls.),  T.  D.  34250.— Ab.  33519   (T.  D.  33732). 

Green  Pod  Beans,  cut  or  sliced,  packed  in  salt  or  brine,  in  casks  or  kegs, 
dutiable  at  the  rate  of  2i  cents  per  pound  under  paragraph  251. — Dept.  Order 
(T.  D.  33210). 

Mushrooms  in  Tins  Packed  in  Wooden  Cases. — Mushrooms  contained  in 
tins,  and  inclosed  in  differing  numbers  of  tins  and  in  wooden  cases,  may  not 
be  deemed  mushrooms,  cut,  sliced,  or  dried  in  undivided  packages  of  a  given 
weight  and  dutiable  as  such,  but  are  plainly  mushrooms  contained  in  tins  and 
are  dutiable  per  pound,  the  weight  of  the  immediate  coverings  included,  under 


368  DIGEST    OF    CUSTOMS    DECISIONS. 

the  first  clause  of  paragraph  251. — U.  S.  v.  Yamashita  (1  Ct.  Cust.  Appls.,  341; 
T.  D.  31435).— Choy  Chong  Woh  &  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
31978;   (G.  A.  Ab.  24666)  T.  D   31236  affirmed. 

Pea  Flour, — Ground  peas,  classified  under  paragraph  251  as  "peas  prepared 
or  preserved,"  were  claimed  to  be  dutiable  as  an  unenuraerated  manufactured 
article  (par.  480).  Protests  sustained.  Note  G.  A.  5534  (T.  D.  24904)  and  Ab. 
23912  (T.  D.  30901).— Ab.  26298  (T.  D.  31813). 

Peas  in  Tins. — The  only  claim  necessary  to  consider  is  the  one  that  the 
packages  containing  2  liters,  or  about  2  quarts,  should  not  be  included  within 
the  provisions  of  paragraph  251  for  the  reason  that  they  are  not  "  similar  pack- 
ages," notwithstanding  the  fact  that  they  are  in  tins.  Counsel  for  the  importers 
stated  at  the  hearing  that  they  rely  upon  the  olive-oil  case,  presumably  U.  S.  v. 
La  Manna  (158  Fed.  Rep.,  1022;  T.  D.  28865),  which  held  that  olive  oil  in  tins 
of  a  capacity  of  5  gallons  was  not  dutiable  under  the  provision  in  paragraph  40, 
tariff  act  of  1897,  for  olive  oil  "  in  bottles,  jars,  tins,  or  similar  packages,"  but 
under  the  same  paragraph  as  "  olive  oil,  not  specially  provided  for."  We  do  not 
think  this  claim  is  well  founded.— Ab.  30059  (T.  D.  32858). 

Soya  Beans,  Cooked  and  Salted,  but  not  enough  to  so  change  them  as  to 
prevent  their  identification  as  soya  beans,  and  packed  in  tins,  jars,  bottles,  or 
similar  packages,  do  not  thereby  lose  their  status  as  soya  beans,  and  are  more 
specifically  classified  on  the  free  list,  paragraph  606,  as  "  soya  beans,"  than 
under  paragraph  199  as  "  beans,  prepared  or  preserved,  or  contained  in  tins, 
jars,  bottles,  or  similar  packages." — Wm.  A.  Brown  «&  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  .35977;  (G.  A.  7689)  T.  D.  35143  reversed. 
String  Beans  in  Brine. 

Bkans.— The  board  held  that  paragraph  251  did  not  apply ;  that  the  beans 
provided  for  in  that  paragraph  are  beans  when  shelled,  and  not  including  the 
pod.    In  this  we  think  it  should  be  held  that  the  board  erred. 

The  word  "  beans "  appearing  in  the  tariff  act  of  1897  was  continued 
in  the  act  of  1909,  and  this  continuance  carries  the  presumption  that  the  term 
was  there  employed  in  the  sense  affixed  by  judicial  interpretation. 

Beans,  Prepared. — These  young,  green  beans,  after  being  cut  and  shredded, 
are  placed  in  barrels,  and  salt  is  put  over  them.  The  juices  of  the  vegetable 
mixing  with  the  salt  form  a  brine,  and  this  brine,  by  the  record,  acted  as  a 
preservative.  The  importation  was  of  prepared  beans,  and  they  were  dutiable 
as  such.  Sun  Kwong  On  v.  U.  S.  (1  Ct.  Cust.  Appls.,  17;  T.  D.  30775).— U.  S. 
v.  De  Boer  &  Dik  (Ct.  Cust.  Appls.),  T.  D.  35273;  (G.  A.  Ab.  36166)  T.  D.  34668 
reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Beans,  Salted,  in  Wooden  Boxes  of  91  pounds  gross,  held  to  be  prepared 
vegetables  not  specially  provided  for  under  paragraph  241,  dutiable  at  40  per 
cent  ad  valorem.— T.  D.  21456  (G.  A.  4508). 

Mushrooms  Sliced  and  Dried. — Mushrooms  which  have  been  cleaned,  sliced, 
and  dried  in  the  sun,  the  slicing  being  done  to  facilitate  the  drying,  are  not 
dutiable  as  "  vegetables  prepared  or  preserved,"  under  paragraph  241,  but  as 
"  vegetables  in  their  natural  state,"  under  paragraph  257. 

The  process  of  slicing  mushrooms  so  as  to  facilitate  their  drying  and  of  drying 
them  in  the  sun  does  not  so  change  the  nature  of  the  articles  as  to  remove  them 
from  a  provision  for  vegetables  in  their  "  natural  state." — Zanmati  v.  U.  S. 
(C.  C.  A.),  T.  D.  28054;  T.  D.  27499  (C.  C.)  and  (G.  A.  6253)  T.  D.  26968 
reversed. 


SCHEDULE    G AGRICULTURAL    PRODUCTS   AND    PROVISIONS.       369 

Dried  Mushrooms  Preserved  in  Tins.— Mushrooms  which  have  been  dried 
in  order  to  preserve  them  and  have  then  been  placed  in  hermetically  sealed  tins 
are  dutiable  under  paragraph  241  as  "  mushrooms,  prepared  or  preserved, 
in  tins,"  rather  than  under  paragraph  257  as  "  vegetables  in  their  natural 
state."— Choy  Chong  Woh  &  Co.  v.  U.  S.  (C.  C.  A.),  T.  D.  28053;  T.  D.  27500 
(C.  C.)  and  Ab.  9606  (T.  D.  26958)  reversed. 

Prepared  Mushrooms  in  Large  Packages. — Mushrooms  which  have  been 
dried,  sliced,  peppered,  and  flavored  with  bay  leaves  are  not  "  vegetables  in 
their  natural  state  "  within  the  meaning  of  paragraph  257.  Such  goods  when 
packed  in  tin-lined  cases  weighing  over  200  pounds  are  dutiable  under  the  pro- 
vision for  "  vegetables,  prepared  or  preserved,"  in  paragraph  241,  and  not  under 
that  for  mushrooms  "  prepared  or  preserved  in  tins,  jars,  bottles,  or  similar 
packages,"  in  the  same  paragraph.— T.  D.  26811  (G.  A.  6183). 

Mushrooms,  sliced  and  dried,  to  which  have  been  added  pepper  or  spice  and 
the  leaves  of  some  plant,  and  which  are  packed  in  hermetically  sealed  tin  cans, 
weighing,  with  their  contents,  from  5  to  10  pounds  each,  are  dutiable  under  the 
provision  in  paragraph  241  for  "  mushrooms,  prepared  or  preserved,  in  tins," 
and  are  not  dutiable  under  the  provision  for  prepared  vegetables  in  said  para- 
graph, or  under  that  for  "  vegetables  in  their  natural  state  "  in  paragraph  257, 
or  free  as  crude  vegetable  substances  under  paragraph  617. — T.  D.  26748  (G.  A. 
6161). 

Dried  Mushrooms. — Mushrooms  dried"  merely  by  evaporation  of  the  sap 
are  not  dutiable  under  paragraph  241  as  "  mushrooms,  prepared  or  preserved," 
but  under  paragraph  257  as  "  vegetables  in  their  natural  state,  not  specially 
provided  for."— Kraut  i'.  U.  S.  (C.  C),  T.  D.  26161;  (G.  A.  5599)  T.  D.  25065 
reversed. 

Truffles. — Truffles  in  tins  are  dutiable  as  mushrooms  in  tins,  by  similitude, 
under  paragraph  241. 

The  term  "  vegetables  "  in  paragraph  241  is  used  in  its  ordinary  meaning 
of  vegetables  usually  served  at  dinner.  Truffles,  which  are  used  solely  as  a 
condiment  in  cooking  and  never  served  separately,  are  not,  in  trade  or  ordinary 
usage,  classed  among  the  vegetables  and  are  therefore  not  within  said  pro- 
vision. 

The  Supreme  Court  had  given  the  term  "  vegetables  "  a  meaning  that  ex- 
cluded truffles,  and  a  circuit  court  had  afterwards  held  that  truffles  were 
"  vegetables."  Held  that  Congress  in  reenacting  the  provision  for  "  vegetables  " 
in  paragraph  241  must  be  presumed  to  have  used  it  in  accordance  with  its 
definition  by  the  Supreme  Court. — Von  Bremen  v.  U.  S. ;  Mouquln  Ilestaurant 
&  Wine  Co.  v.  U.  S.  (C.  C.  A.),  T.  D.  29501;  T.  D.  29002  (C.  C.)  and  Ab.  13776 
(T.  D.  27785)  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

The  United  States  Circuit  Court  for  the  Southern  District  of  New  York  re- 
versed the  board's  decision,  sustaining  the  assessment  of  duty  made  by  the  col- 
lector.    The  court   (Wheeler,  J.)  said: 

"  These  truffles  are  not  mushrooms  in  similitude,  to  which  they  appear  to  have 
been  assessed,  but  are  found  to  fall  within  vegetables  of  all  kinds,  prepared  or 
preserved,  including  pickles  and  sauces  of  all  kinds  not  specially  provided  for. 
They  in  some  way  vegetate  and  are  a  kind  of  vegetable" 

In  accordance  with  the  court's  decision,  we  afllrm  the  collector's  assessment 
of  duty  on  the  truffles.    G.  A.  1634  reversed.— T.  D.  15153  (G.  A.  2679). 

60690°— 18— VOL  1 24 


370  DIGEST   OF   CUSTOMS   DECISIONS. 

200.  Vegetables,   if  cut.   sliced,   or  otlierwise   reduced    in   size,   or   if 

parched  or  roasted,  or  if  picl<led,  or  packed  in  salt,  brine,  oil,  or  pre- 

1913    pared  in  any  way;   any  of  the  foregoing  not  specially  provided  for  in 

this  section,  and  bean  stick  or  bean  cake,  niiso,  and  similar  products,  25 

per  centum  ad  valorem. 

252.  Vegetables,    if   cut,    sliced,    or   otherwise    reduced    in    size,    or    if 

parched  or  roasted,  or  if  pickled,  or  packed   in  salt,  brine,  oil,  or  pre- 

1909     pared  in  any  way  ;  any  of  the  foregoing  not  specially  provided  for  in  this 

section,  and  bean  stick  or  bean  cake,  miso,  and  similar  products,  40  per 

centum  ad  valorem. 


1897 
1894 


241.  *     ♦     *     all  vegetables,  prepared  or  preserved,     *     *     *     not  spe- 
cially provided  for  in  this  Act    *     *     *,  40  per  centum  ad  valorem. 

198.  ♦     •     *     other   vegetables,   prepared  or  preserved,   in   tins,   jars, 
bottles,  or  otherwise     *     *     ♦,  30  per  centum  ad  valorem. 


laqo        ^^^'  Vegetables  of  all  kinds,  prepared  or  preserved,     *     *     *     not  spe- 
cially provided  for  in  this  Act,  45  per  centum  ad  valorem. 

1883        ^^'*'  V e&etables,  prepared  or  preserved,  of  all  kinds,  not  otherwise  pro- 
vided for,  30  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909, 

Agaric. — Protest  overruled  as  to  a  substance  known  as  "  agaric,"  assessed 
under  paragraph  252  as  a  prepared  vegetable.— Ab.  30014  (T.  D.  32858). 

Ajinomoto  classified  as  a  prepared  vegetable  under  paragraph  252  consisting 
of  a  white  powdery  substance  sealed  in  a  small  glass  bottle,  used  to  flavor  food 
or  liquor,  was  held  dutiable  as  a  nonenumerated  manufactured  article  under 
paragraph  480.     Ab.  25277  (T.  D.  31478)  followed.— Ab.  35698  (T.  D.  34468). 

Amasake. — Paragraph  252,  under  which  this  article  has  been  assessed,  pro- 
vides specifically  for  "  bean  stick  or  bean  cake,  miso,  and  similar  products." 

We  are  of  the  opinion  that  the  amasake  here  in  question  may  reasonably  be 
considered  a  similar  product,  and  thus  come  within  the  purview  of  this  para- 
graph.—Ab.  31147   (T.  D.  33120). 

Bean  Cake. — In  one  protest  it  is  invoiced  as  "  cracker,"  in  the  other  as  "  bean 
(urd."  The  samples  in  evidence  show  the  two  articles  to  be  identical — an  ex- 
ceedingly grea.sy,  brittle,  thin,  yellow  cake,  broken  almost  to  crumbs  in  the 
condition  in  which  the  samples  come  to  us.  The  statements  as  to  the  manner  of 
its  production  and  the  use  to  which  it  is  applied  agree  with  the  descriptions 
of  bean  cake  found  in  the  decision  of  the  board  reported  as  G.  A.  5.361  (T.  D. 
24.513).- Ab.  20.577   (T.  D.  32780). 

Bean  Flour — Konjak  Flour. — It  was  claimed  that  bean  flour  and  konjak 
flour  were  dutiable  as  unenumerated  manufactured  ai'ticles  under  paragraph 
480.     Protest  sustained.     T.  D.  24904  cited.— Ab.  25014  (T.  D.  31352). 

Cauliflower  in  Brine. — Cauliflower  which  has  been  immer.sed  in  brine  and 
packed  in  cn.sks  is  dutiable  under  the  provision  in  paragraph  2.52  for  "vege- 
tables, if  pickled,  or  packed  in  salt,  brine,  oil,  or  prepared  in  any  way,"  rather 
than  under  paragraph  269  as  "  vegetables  in  their  natural  state." — T.  D. 
31141   (G.  A.  71.37). 

Daikon — Takenoko. — Protests  overruled  as  to  daikon  and  takenoko  classi- 
fied as  prepared  vegetables  under  paragraph  252,  and  claimed  dutiable  under 
paragraph  480.— Ab.  32533  (T.  D.  33474). 

"  Konnyaku  "  Flour. — The  merchandise  is  variously  invoiced  as  "  kon- 
nyaku  flour,"  "  konnyakuka  flour,"  and  "yam  powder."  We  sustain  the  claim 
for  a.ssessnient  of  this  article  at  20  per  cent  ad  valorem  under  paragraph 
480.— Ab.  25277  (T.  D.  31478). 


SCHEDULE   G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.      371 

Split  Lentils. — Small  red  lentils,  hulled  and  split,  classified  under  the  pro- 
vision for  "  vegetables,  if  cut,  sliced,  or  otherwise  reduced  in  size  "  in  para- 
graph 252,  were  claimed  dutiable  as  vegetables  in  their  natural  state  (par. 
269),  or  under  paragraph  480,  or  free  of  duty  under  paragraph  630.  Protests 
overruled.    Ab.  30258  (T.  D.  32884)  followed.— Ab.  32054  (T.  D.  33348). 

Split  lentils  which  have  been  decorticated  held  properly  classified  under  the 
provision  for  "  vegetables,  if  cut,  sliced,  or  otherwise  reduced  in  size  "  under 
paragraph  252.— Ab.  30258  (T.  D.  32884), 

Lily  Roots. — The  lily  roots  are  sliced  and  dried  and  are  similar  to  the 
goods  passed  upon  in  Abstract  21688  (T.  D.  29946).  In  that  case,  under  the  act 
of  1897,  they  were  held  to  be  properly  dutiable  under  paragraph  257  as  vege- 
tables in  their  natural  state.  The  cases  at  bar,  however,  arise  under  the  act 
of  1909,  and  by  virtue  of  the  provision  in  paragraph  252  this  lily  root,  being 
sliced,  is  now  more  specifically  provided  for  therein  than  as  a  vegetable  in  its 
natural  state  under  paragraph  269.— Ab.  26199  (T.  D.  31788). 

Maggi's  Soup  Tablets. — The  similarity  required  by  the  general  similitude 
clause  is  one  either  of  quality,  material,  texture,  or  use  to  which  the  article 
may  be  applied,  but  there  may  be  similarity  in  other  respects,  such  as  in  the 
manner  of  production  or  composition. 

The  provisions  of  paragraph  252  were  so  enlarged  as  to  include  bean  stick, 
bean  cake,  miso,  and  similar  products,  and  whether  "  vegetables  prepared  in 
any  way  "  is  broad  enough  to  cover  the  importation  it  is  clear  that  this  product 
is  so  similar  to  bean  stick  and  bean  cake  that  it  falls  within  the  "  similar 
products"  of  the  paragraph. — Anderson  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
35344;   (G.  A.  Ab.  36950)  T.  D.  34933  affirmed. 

The  fact  that  these  tablets  are  vegetables  prepared  for  soup  does  not  take 
them  out  of  the  category  of  "  vegetables,  prepared,"  paragraph  252.  The  evi- 
dence is  insuflicient  to  overcome  the  presumption  that  the  collector's  decision 
was  correct.- Hunter  &  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34004;  (G.  A. 
Ab.  31611)  T.  D.  33263  and  (G.  A.  Ab.  31850)  T.  D.  33304  affirmed. 

Palm-Tree  Hearts. — The  commodity  is  described  as  "  hearts  of  palm  trees 
cut  in  stalks  about  6  inches  long,  put  up  in  tins  hermetically  sealed  and  re- 
sembling asparagus."  It  was  assessed  as  a  prepared  vegetable  under  para- 
graph 252.  Protestant  claims  it  should  be  dutiable  under  paragraph  251  by 
similitude  to  "  beans,  peas,  mushrooms,  and  truffles,  prepared  or  prescribed," 
under  paragraph  269  as  a  vegetable  in  its  natural  state,  or  under  paragraph 
263,  which  provides  for  palms,  decorative  plants,  etc.  The  protest  is  over- 
ruled.—Ab.  24981  (T.  D.  31352). 

Prepared  Vegetables. — The  merchandise  in  question,  consisting  of  fish,  a 
considerable  quantity-  of  some  fine  vegetable  which  looks  like  spinach,  some 
small  dark-colored  berries,  and  kernels  probably  of  some  kind  of  nut,  packed 
in  water  in  small  cans  hermetically  sealed,  was  classified  under  the  provision 
in  paragraph  252  for  prepared  vegetables.  Protests  overruled  claiming  under 
paragraph  272,  which  provides  for  fish.— Ab.  32335  (T.  D.  33409). 

Spanish  Red  Peppers. — It  is  not  true  that  pleasantness  in  taste  is  essential 
to  a  vegetable.  These  peppers,  as  appears  from  the  evidence,  are  used  both 
as  a  garnish  and  as  food.  They  are  vegetables  as  that  term  is  commonly,  ordi- 
narily, and  popularly  understood,  and  were  dutiable  under  paragraph  252. — Aus- 
tin, Nichols  &  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35249;  (G.  A.  7590) 
T.  D.  34667  affirmed. 

Canned  Seaweed. — The  merchandise  was  invoiced  as  "  canned  seaweed  nori  " 
and  is  put  up  in  small  tins,  hermetically  sealed,  and  used  among  the  Chinese  as 


372  DIGEST   OF   CUSTOMS   DECISIONS. 

a  vegetable.  The  comniodity  was  classified  hikNt  paragraph  252  as  vegre- 
tables  prepared,  the  importers  rlaiininf:  under  paraj:raph  78  (.seaweeds,  if  inanii- 
factured  or  dyed)  or  under  paragraph  6.S0  (crude  or  unmanufactured  seaweeds). 
I'rotest  overrule<l.— Ah.  24168   (T.  D.  31053). 

Dried  Seaweed  in  Cans. — Merchandise  put  up  in  tin  cans  hut  not  sealed, 
classified  as  a  prepared  vegetable  under  paragraph  252,  was  claimed  to  be  free 
of  duty  as  crude  seaweed  (par.  630)  or  dutiable  as  manufactured  or  dyed  sea- 
weed (par.  78)  or  under  paragrai)h  2G0  or  20.  Protest  overruled. — Ab.  3(X)86 
(T.  D.  32858). 

Tomato  Paste. — The  form  of  the  tomato  has  been  destroyed  by  the  processes 
to  which  it  has  been  subjected,  it  is  true,  but  the  elements  that  make  the  vege- 
table valuable  as  a  food,  namely,  a  part  of  the  juice  and  most  of  the  pulp,  re- 
main, and  the  paste  resulting  is  a  prepared  vegetable,  dutiable  under  para- 
graph 252.— Vitelli  &  Son  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33313;  (G.  A.  Ab. 
3WS4)   T.  D.  32858  anirmed. 

Wah  San. — It  has  been  assessed  as  a  prepared  vegetable  under  paragraph 
252,  and  is  claimed  to  be  dutiable  under  paragraph  20  as  a  drug.  The  use  is 
entirely  confined  to  the  Chinese.  We  are  not  cited  to  any  place  in  the  pharma- 
copoeia where  it  is  described.  We  hold  the  same  is  dutiable  under  paragraph 
252  as  a  vegetable.— Ab.  31767  (T.  D.  33291). 

The  wah  san  here  in  question  having  been  cut  into  sticks  and  thin  slices,  the 
conclusion  is  inevitable  that  it  is  embraced  within  the  terms  of  paragraph  252. — 
Ab.  23972. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Angelica  in  Brine. — Stalks  of  the  garden  angelica  of  Europe  (Archnngelica 
offlcinalis)  imiwrted  in  brine  for  preservation  during  transportation,  intended 
to  be  candied  and  used  as  comfits  or  sweetmeats,  and  not  for  culinary  pur- 
poses like  ordinary  vegetables,  are  free  of  duty  as  "  vegetable  substances,  crude 
or  unmanufactured,"  under  paragraph  617,  and  are  not  dutiable  as  "  vegetables 
in  their  natural  state"  under  paragraph  257. — T.  D.  24917  (G.  A.  5547). 

Bean  Cake,  Bean  Stick,  and  Potato  Cake,  made  by  grinding  beans  or  other 
vegetable  substances  into  flour  and  applying  further  processes  resulting  in 
articles  in  which  all  resemblance  to  the  original  vegetable  is  lost,  and,  ap- 
parently its  taste,  and  which  have  a  different  name  and  character,  and  probably 
a  different  use,  from  that  of  the  vegetable,  are  dutiable  as  nonenumerated 
manufactured  article.s,  at  20  per  cent  ad  valorem,  under  section  6,  nnd  not  as 
"  vegetables  prepared  or  preserved  "  at  40  per  cent  ad  valorem,  under  paragraph 
241.  In  re  Kwong  Yuen  Hing  Co.,  G.  A.  5117  (T.  D.  2.36.39)  and  other  cases 
overruled.— T.  D.  24513  (G.  A.  5361). 

Cabbages,  Partially  Dried  and  Salted. — Cabbages  cut,  partially  dried, 
salted,  and  rolled  into  balls  or  put  up  in  hanks  or  bundles  are  dutiable  as  pre- 
pared or  pre.served  vegetables  under  paragraph  241.  U.  S.  v.  Strohmeyer  & 
Arpe  Co.  (167  Fed.  Rep.,  5.33)  distinguished;  Sun  Kwong  On  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  30775;  T.  D.  30128  (C.  C.)  and  Ab.  21724  (T.  D.  29965)  affirmed. 

Cauliflower  in  Brine. — The  provision  in  paragraph  257  for  "  vegetables  in 
their  natural  state  "  should  not  be  construed  with  literal  strictness ;  and  cauli- 
flower trimmed,  washed,  and  packed  in  brine  for  preservation  during  trans- 
portation, with  a  view  to  keeping  it  in  its  natural  state  as  closely  as  po.ssible. 
is  dutiable  under  .said  provision,  rather  than  under  paragraph  241,  as  "  vege- 
tables prepared  or  preserved."  The  higher  duty  imposed  by  the  latter  para- 
graph indicates  that  it  was  intended  for  vegetables  that  have  been  advanced  in 
value  by  being  prepared  or  preserved. 


SCHEDULE   G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.      373 

The  tariff  act,  like  all  statutes,  must  be  given  a  common-sense  construction. — 
U.  S.  V.  Strohmeyer  &  Arpe  Co.  (C.  C.  A.),  T.  D.  29573;  T.  D.  29076  (C.  C.) 
and  (G.  A.  6593)  T.  D.  28174  affirmed. 

Chinese  Vegetables. — Water  chestnuts,  lily  bulbs,  lily  flowers,  and  bamboo 
shoots,  all  being  well-known  Chinese  vegetable  food  materials,  are  dutiable  as 
"  vegetables  "  under  paragraph  241  or  257,  and  are  not  free,  either  as  crude 
vegetable  substances  under  paragraph  617,  or  under  the  provisions  for  various 
inedible  bulbs,  bulbous  roots,  flowers,  vegetables,  etc.,  in  paragraphs  548  and  656. 

Bamboo  shoots  which  have  been  pickled  or  salted  are  dutiable  as  vegetables 
prepared  or  preserved  under  paragraph  241. 

Lily  bulbs  and  lily  flowers,  which  have  been  dried  merely,  and  not  further 
prepared,  are  dutiable  as  vegetables  in  their  natural  state,  under  paragraph  257, 
and  not  as  prepared  or  preserved  vegetables  under  paragraph  241. — T.  D.  27019 
(G.  A.  6266). 
Miso. 

Unenumerated  Manufacture. — The  article  commercially  known  as  miso, 
which  is  generally  used  in  making  soup  and  is  composed  of  rice  and  beans,  t.ie 
former  being  the  chief  element,  both  in  weight  and  value,  and  in  which  processes 
of  cooking  and  fermentation  change  the  flavor  of  the  components  but  do  not 
entirely  destroy  their  form,  is  not  "  preserved  vegetables  "  nor  "  sauce,"  within 
the  meaning  of  paragraph  241,  but  is  dutiable  as  an  unenumerated  manufacture 
under  section  6. 

Material  of  Chief  Value. — The  provision  in  section  7  that  the  chief  com- 
ponent material  shall  be  ascertained  with  reference  to  "  such  material  in  its 
condition  as  found  in  the  article,"  was  probably  intended  to  apply  to  such  com- 
pounds as  leave  the  component  parts  sufficiently  accessible  to  examination  for 
the  basis  of  a  judgment,  such  as  combinations  of  different  kinds  of  fibers  in 
one  manufacture.  It  seems  impracticable  to  ascertain  the  value  of  the  compo- 
nents after  manufacture,  in  such  an  article  as  miso,  consisting  of  rice  and 
beans  subjected  to  fermenting  and  cooking  processes. — Fujiyama  v.  U.  S. 
(D.  C),  T.  D.  30573;  (G.  A.  6244)  T.  D.  26938  reversed. 

Onions  Preserved  in  Brine  are  dutiable  under  paragraph  241  as  vegetables 
preserved,  and  not  under  paragraph  257  as  vegetables  in  their  natural  state  or 
under  paragraph  249  as  onions.— T.  D.  26654  (G.  A.  6131). 

Pimieptos  in  Tins. — The  merchandise  herein  is  sweet  red  peppers,  put  up 
in  a  liquid  in  hermetically  sealed  tins,  and  are  similar  to  the  goods  passed  upon 
in  G.  A.  6667  (T.  D.  28427),  where  they  were  found  to  be  dutiable  as  prepared 
vegetables  under  paragraph  241.— Ab.  21900  (T.  D.  30037). 

Sweet  red  peppers  put  up  in  liquid  in  tins,  and  which  are  commercially 
known  as  pimientos.  Held  not  entitled  to  free  entry  under  the  provision  in  para- 
graph 667  for  "  pepper,  black  or  white,  and  pimento." — T.  D.  28427  (G.  A.  6667). 

Canned  Seaweed. — Canned  nori  and  other  varieties  of  canned  seaweed  were 
claimed  to  be  free  of  duty  under  the  provision  in  paragraph  617  for  seaweed 
crude  or  unmanufactured. 

They  have  been  clearly  removed  from  the  condition  of  crude  seaweeds  by 
the  preparation  and  packing  which  they  have  undergone,  and  the  collector's 
assessment  under  paragraph  241  as  "  vegetables,  prepared  or  preserved,"  is 
correct.— Ab.  23281  (T.  D.  30615). 

Tomato  Paste. — The  article  in  controversy  was  invoiced  as  tomato  sauce  and 
was  described  by  the  appraiser  as  tomatoes  ground  to  a  pulp  or  paste  with  the 
seeds  extracted,  and  packed  in  hermetically  sealed  tins.  The  importers  con- 
tended that  it  had  been  improperly  classified  nder  the  provision  in  paragraph 
241  for  "  vegetables  prepared  or  preserved,  including  sauces  of  all  kinds,"  and 


374  DIGEST   OF   CUSTOMS   DECISIONS. 

that  it  should  have  beeu  classified  either  under  paragraph  257  (vegetables  in 
their  natural  state),  or  paragraph  463  (waste).  Protests  overruled. — Ab. 
21778  (T.  D.  29984). 

Canned  Toiiiatoes  and  Artichokes. — Vegetables  that  liave  been  packed  in 
tin  cans  and  subjected  to  heat  to  expel  the  air,  then  hermetically  sealed  and 
again  heateil  for  the  purpose  of  sterilization,  are  not  vegetables  in  the  natural 
state,  but  are  prepared  vegetables,  and  were  dutiable  under  paragraph  241. 
U.  S.  V.  Strohmcyer  (1G7  Fed.  Rep.,  533)  distinguished.— Vitelli  v.  U.  S. ;  Ros- 
sano  V.  U.  S. ;  Afeltra  v.  U.  S.  (Ct.  Gust.  Appls.),  T.  D.  31274 ;  Ab.  21572  (T.  D. 
29907)  afhrnied. 

Dried  Vej^etables. — Vegetables  which  have  been  dried,  or  dried  and  cut  oiten, 
or  cut  or  split  into  small  pieces,  are  dutiable  at  40  per  cent  ad  valorem  as 
"  vegetables  prepared  or  preserved,"  under  i)aragraph  241,  and  not  at  25  per 
cent  ad  valorem  as  "  vegetables  in  their  natural  state,"  under  paragraph  257. — 
Authorities  collated. 

The  phrase  "vegetables  in  their  natural  state,"  in  said  paragraph  257,  de- 
scribes the  vegetable  with  the  natural  moisture  still  inhering  in  its  substance 
and  having  the  form  and  general  characteristics  of  a  fresh  vegetable. — T.  D. 
24370  (G.  A.  532G). 

Vegetables  in  Brine. — The  collector  imposed  on  the  goods  in  question  the 
duty  provided  for  prepared  vegetables  in  paragraph  241,  against  the  importers' 
contention  that  they  were  dutiable  as  vegetables  in  their  natural  state  (par. 
257). 

The  goods  covered  by  these  protests  are  capers  in  brine,  string  beans  in  brine, 
and  whole  green  peppers  packed  in  brine. 

Following  the  general  rule  that  the  finding  of  the  collector  is  presumptively 
correct  unless  traversed  or  overthrown  by  testimony,  we  sustain  his  finding  and 
overrule  the  protests.— Ab.  21995  (T.  D.  3(X)G9). 

Pickled  Vineyard  Leaves. — So-called  pickled  vineyard  leaves,  which  are 
u.sed  as  a  vegetable  or  condiment  by  certain  classes  of  foreignei-s,  were  classified 
under  paragraph  241,  relating  to  vegetables  prepared  or  preserved,  and  to 
pickles  and  sauces.  The  importers  contended  that  this  merchandise  should 
have  been  classified  free  of  duty  under  paragraph  506,  relating  to  crude  fibrous 
vegetable  substances,  or  dutiable  under  section  6  as  an  unenumerated  unmanu- 
factured article.    Protest  overruled.— Ab.  19745  (T.  D.  29288). 

Wai  San. — An  e<lible  root  known  by  the  Chinese  as  "  w^ai  san  "  and  used  by 
them  as  a  vegetable  is,  because  edible,  removed  from  the  provision  for  "  drugs  " 
in  paragraph  20,  and  is  dutiable  as  "  vegetables  "  under  paragraph  257. — Wing 
On  Wo  V.  U.  S.  (C.  C),  T.  D.  30150;  Ab.  21139  (T.  D.  29715)  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 
Cauliflower  in  Brine  is  a  prepared  vegetable.— T.  D.  15523  (G.  A.  2833). 
Sauerkraut  and  Bologna  Sausage  Mixture  is  free  and  not  dutiable  as  meats 
of  all  kinds.— T.  D.  16485  (G.  A.  3238). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Desiccated  Vegetables,  being  vegetables  shredded  and  prepared  for  preser- 
vation by  artificial  heat,  are  prepared  vegetables. — T.  D.  13179  (G.  A.  1600). 

Vegetables  in  Brine. — Cauliflowers,  cucumbers,  gherkins,  onions,  and  other 
vegetables  packed  in  brine  are  prepared  vegetables.  T.  D.  10749,  G.  A.  302; 
Alart  V.  U.  S.  (C.  C),  61  Fed.  Rep.,  500.— T.  D.  15407  (G.  A.  2801). 

Vegetables  in  brine  or  salt  are  prepared  vegetables. — T.  D.  12308  (G.  A. 
1080). 


SCHEDULE   G — AGRICULTUEAL   PRODUCTS   AND   PROVISIONS.      375 

DECISIONS  UNDER  THE  ACT  OF  1883. 
Bean  Sticks  are  prepared  vegetables.— T.  D.  10243  (G.  A.  21). 

201.  Pickles,  including  pickled  nuts,  sauces  of  all  kinds,  not  specially 
1913    provided  for  in  this  section,  and  fish  paste  or  sauce,  25  per  centum  ad 
valorem. 

253.  Pickles,  including  pickled  nuts,  sauces  of  all  kinds,  not  specially 
1909    provided  for  in  this  section,  and  fish  paste  or  sauce,  40  per  centum  ad 
valorem. 

1897        ^"^^^  *     *     *     pickles  and  sauces  of  all  kinds,  not  specially  provided 
for  in  this  Act,  and  fish  paste  or  sauce,  40  per  centum  ad  valorem. 


1894 


198.  *     *     *     pickles    and    sauces    of   all    kinds,    30    per    centum    ad 
valorem. 


1890        ^^^"  *     *     *     pickles  and  sauces  of  all  kinds,  not  specially  provided 
for  in  this  Act,  45  per  centum  ad  valorem. 

1883        ^^^'  Pi*^^l^^  ^'^^  sauces,  of  all  kinds,  not  otherwise  specially  enumer- 
ated or  provided  for  in  this  Act,  35  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Limes  in  Brine  dutiable  at  the  rate  of  25  per  cent  ad  valorem  as  pickles 
under  paragraph  201.— Dept.  Order  (T.  D.  36222). 

Sauces. 

"Sauces  of  All  Kinds." — The  language  "sauces  of  all  kinds"  (par.  201) 
includes  not  only  dressings  or  condiments  used  with  meat,  fish,  or  vegetables, 
but  also  numei'ous  things  made  chiefly  of  fruit  pulp  and  many  other  prod- 
ucts of  culinary  skill,  such  as  sauces  for  puddings  and  various  other  dressings  or 
preparations  used  at  meals. 

"Sauces"  and  "Fruits,  Preserved." — The  term  "sauces  of  all  kinds"  (par. 
201)  is  narrower  than  the  term  "  fruits,  preserved  "  (par.  217). 

Melba  Sauce. — A  liquid  which  flows  quite  freely,  is  sweetish  to  the  taste,  con- 
tains a  pulpy  substance  or  something  which  simulates  it,  and  has  a  raspberry 
flavor,  used  as  a  sauce,  dressing,  or  pi'eparation  to  be  poured  over  and  eaten 
with  fruit,  such  as  peaches,  pears,  etc.,  is  dutiable  as  "  sauces  of  all  kinds  " 
(par.  201),  and  not  as  "  fruits,  preserved  "  (par.  217). — U.  S.  v.  Meyer  &  Lange 
(Ct.  Cust.  Appls.),  T.  D.  37163;  (G.  A.  7978)  T.  D.  36766  reversed. 

Shoyu.— On  the  authority  of  Ab.  36224  (T.  D.  34677)  Japanese  shoyu  was 
held  dutiable  as  a  nouenumerated  manufactured  article  under  paragraph  385. — 
Ab.  37972. 

Soy,  classified  as  a  sauce  under  paragraph  201,  was  held  dutiable  as  a  non- 
enumerated  manufactured  article  (par.  385),  on  the  authority  of  Ab.  36224 
(T.  D.  34677).— Ab.  38131. 

Umeboshi — Pickles. — Umeboshi,  umezuke,  or  akaumezuke,  which  consists 
of  the  plum-like  fruit  of  the  ume  tree,  prepared  for  consumption  as  a  relish 
by  pickling  in  a  brine  of  salt  and  water,  is  dutiable  under  the  provision  for 
"  pickles  "  in  paragraph  253,  tariff  act  of  1909,  or  paragraph  201,  act  of  1913, 
and  is  not  free  of  duty  as  fruits  in  brine  under  paragraphs  571  or  488  of  the  acts 
of  1909  and  1913,  respectively.— T.  D.  35794  (G.  A.  7788). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Capers. — The  merchandise  consists  of  capers  put  up  in  vinegar  and  imported 
in  bottles  and  casks.  Those  packed  in  bottles  are  ready  for  immediate  use; 
those  packed  in  casks  are  taken  from  the  vinegar  after  importation,  are  then 
washed  and  again  placed  in  vinegar,  when  they  are  ready  for  the  consumer. 


376  DIGEST   OF   CUSTOMS   DECISIONS. 

These  capers  possess  certain  (jualities  aud  characteristics  that  hring  them 
within  the  chiss  of  pickles.  This  applies  to  tliose  that  are  washed  and  treated 
with  fresh  vinegar  after  importation  as  well  as  to  those  that  do  not  require 
such  treatment.— Austin,  Nichols  &  Co.  v.  U.  S.  (Ct.  Gust.  Appls.),  T.  D.  33483; 
(G.  A.  7405)  T.  D.  32978  affirmed. 
Capers. 

In  Salt.- — Capers  packed  in  salt  are  dutiable  under  the  provision  in  para- 
grapli  480,  for  articles  manufactured  in  wliole  or  in  part. 

In  Vinegar. — Capers  put  up  in  vinegar  and  imported  in  bottles  or  in  caslcs  are 
dutiable  as  pickles  under  paragraph  253.— T.  D.  32978  (G.  A.  7405). 

There  is  no  limitation  on  the  word  "  pickles  "  as  used  in  paragraph  253,  and 
pickled  capers  are  dutiable  under  it.  In  the  pre.sence  of  clear  and  explicit 
enactment,  canons  of  construction  have  no  application.  Microutsicos  v.  U.  S. 
T.  D.  32078).— Godillot  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32168; 
(G.  A.  7207)    T.   D.  31496  affirmed. 

Curry  Paste — Mulligatawny  Paste, — It  was  assessed  for  duty  under  para- 
graph 253  as  a  sauce.  The  importer  claims  it  should  be  free  of  duty  under 
paragraph  552,  which  provides  for  "  curry,  and  curry  powder."  There  is  noth- 
ing in  the  record  from  which  we  can  find  that  the  commodity  invoiced  as 
mulligatawny  paste  is  either  curry  or  curry  powder,  as  provided  for  in  para- 
graph 552. 

It  would  aj)pear  that  the  substance  marked  "  curry  paste "  is  within  the 
meaning  of  the  term  "  curry  "  in  the  statute.  We  therefore  sustain  the  protest 
as  to  this  item.— Ab.  29469  (T.  D.  32760). 

Canned  Ginger  and  Mixed  Fruits. — Ginger  and  various  other  fruits  and 
vegetables  immersed  in  a  liquid,  part  of  which  apparently  is  the  juice  of  the 
commodities  and  part  added  water  and  vinegar,  classified  as  comfits  under 
paragraph  274,  were  held  dutiable  as  pickles  (par.  253). — Ab.  34803  (T.  D 
34201 ) . 

Peperoni. — Small  green  pepper  pods  described  as  peperoni,  imported  In 
vinegar,  assessed  as  pickles  under  paragraph  253,  were  claimed  dutiable  under 
paragraphs  269  or  480,  or  free  of  duty  under  paragraph  571.  The  provision  for 
pickles  was  held  to  be  broad  enough  to  cover  the  commodity  in  question. 
Microutsicos  v.  U.  S.  (2  Ct.  Cust.  Appls.,  342;  T.  D.  32078)  followed.— Ab.  32722 
(T.  D.  33560). 

Peppers  in  Brine. — Seed  pods  of  the  papperios  plant  may  not  be  deemed 
vegetables,  but  when  packed  in  brine,  in  view  of  the  marked  change  indicated 
by  a  comparison  of  the  phraseologj'  of  paragraphs  252  and  253,  tariff  act  of 
1909,  and  the  old  law,  they  must  be  taken  to  be  pickles,  and  are  dutiable  as  such 
under  paragraph  253  at  40  per  cent  ad  valorem. — Microutsicos  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  32078  (G.  A.  Ab.  24628)  ;  T.  D.  31236  affirmed. 

"  Slioyu." — The  witnesses  familiar  with  the  use  of  shoyu  practically  agree 
in  tlu'ir  testimony  that  this  commodity  is  very  largely  used  as  a  llavoring  in 
preparing  food  and  not  as  a  sauce.  Probably  not  over  1  per  cent  is  used  in  its 
raw  or  original  condition  on  the  table  with  the  food.  We  are  therefore  of  the 
opinion  that  this  is  not  a  sauce  within  the  meaning  of  that  term  in  the  statute. 
We  find  it  to  be  a  manufactured  article  and  dutiable  under  paragraph  480. — 
Ab.  36224   (T.  D.  34677). 

Walnuts  in  lirine. — Tiic  Importers  objected  to  the  classification  of  walnuts 
in  brine  as  pickled  nuts.     Protest  overruled.— Ab.  23182  (T.  D.  30585). 


SCHEDULE   G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.      377 

DECISIONS  UNDER  THE  ACT  OF  1897. 
Capers. 

Practice  in  Classifications.— The  rule  that  long-continued  practice  in 
customs  cases  should  control  in  the  classification  of  commodities  is  based  on 
sound  reason,  but  practice  can  not  establish  an  arbitrary  or  wholly  conclusive 
classification. 

Capers. — A  review  of  tariff  legislation  from  1790  and  of  the  pertinent  de- 
cisions of  courts  fails  to  disclose  any  legislative  purpose  or  uniform  customs 
practice  indicating  an  intent  to  classify  capers  as  either  pickles  or  as  vegetables 
prepared  or  preserved ;  and  capers,  being  a  condiment  used  to  flavor  vegetables 
and  meats  rather  than  an  edible  vegetable,  they  were  not  dutiable  under  para- 
graph 241,  but  were  dutiable  as  an  unenunierated  article  in  whole  or  in  part 
manufactured,  under  the  provisions  of  section  6. — Pierce  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  31215;  T.  D.  30367  (C.  C.)  and  (G.  A.  6201)  T.  D.  26849  reversed. 

Pickles. — Capers  pickled  in  vinegar,  which  are  used  in  flavoring  sauces  and 
otherwise  as  a  condiment,  are  dutiable  under  paragraph  241,  relating  to 
"  pickles  and  sauces  of  all  kinds." 

Use. — Articles  are  not  to  be  excluded  from  the  provision  in  paragraph  241 
for  "  vegetables,  including  pickles  and  sauces  of  all  kinds,"  on  the  ground  that 
they  are  not  palatable  or  desirable  as  a  distinct  and  separate  eatable,  or  are 
not  what  are  known  as  garden  vegetables.  The  use,  rather  than  strict  botanical 
classification,  is  the  determinative  factor,  and  capers,  which  are  flower  buds 
but  are  used  as  pickles  or  as  a  sauce,  are  included  in  said  provision. 

SuusTANCEs  Having  Medical  Properties. — Articles  are  not  to  be  removed 
from  a  provision  for  pickles  and  sauces  and  placed  in  a  provision  for  drugs, 
simply  because  a  medical  or  therapeutic  property  may  be  extracted  from 
them.— Pierce  v.  U.  S.  (C.  C),  T.  D.  30367;   (G.  A.  6201)  T.  D.  26849  afl[irmed. 

Maggi  Essence. — The  article  invoiced  as  "  Maggi  beef  extract,"  and  classified 
as  a  sauce  under  paragraph  241,  was  claimed  to  be  dutiable  as  an  unenumerated 
article  under  section  6,  or  as  extract  of  meat  under  paragraph  276.  Protest 
overruled.— Ab.  21333  (T.  D.  29790). 

Peppers  in  Brine,  classified  as  pickles  under  paragraph  241,  were  claimed 
to  be  dutiable  as  vegetables  in  their  natural  state  under  paragraph  257.  Pro- 
test overruled.— Ab.  23184  (T.  D.  30585). 

Thick  Soy  is  dutiable  as  an  unenumerated  manufactured  article  under  sec- 
tion 6. 

The  term  "  sauces  "  in  the  provision  in  paragraph  241  for  "  sauces  of  all 
kinds  "  is  held  in  the  absence  of  proof  of  a  commercial  designation  to  have 
been  used  according  to  Its  general  and  popular  meaning,  as  being  a  seasoning 
or  dressing  usually  placed  on  the  table  to  be  added  to  prepared  food ;  and 
thick  soy,  which  is  used  as  an  ingredient  in  sauces  and  in  coloring  or  flavoring 
food  while  cooking,  but  is  not  placed  upon  the  table  to  be  added  to  or  used 
with  food,  is  not  a  sauce  within  the  meaning  of  the  provision  quoted. — U.  S.  v. 
Wo  On  &  Co.  (C.  C.  A.),  T.  D.  29571;  T.  D.  29016  (C.  C.)  and  (G.  A.  6550) 
T.  D.  27944  affirmed. 

Walnut  Catsup  is  dutiable  as  a  sauce  under  paragraph  241  and  not  as  an 
unenumerated  manufactured  article  under  section  6. — T.  D.  29713  (G.  A.  6900). 

Pickled  Walnuts. — The  term  "  pickles  "  in  the  provision  in  paragraph  241 
for  "  all  vegetables,  prepared  or  preserved,  including  pickles  and  sauces  of  all 
kinds,"  is  limited  to  such  pickles  as  are  vegetables.  Pickled  walnuts  are  there- 
fore excluded,  walnuts  not  being  vegetables,  and  are  dutiable  under  section  6 
as  unenumerated  manufactured  articles. — U.  S.  v.  Acker  (C.  C.  A.),  T.  D. 
29925;  T.  D.  29036  (C.  C.)  affirmed  and  (G.  A.  6663)  T.  D.  28423  reversed. 


378  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  ]S94. 

Anchovy  Paste,  Bloater  Paste,  Shriiiip  Paste,  and  Essence  of  Anchovies 

imported  under  the  act  of  3890  are  dutiable  at  30  per  cent  ad  valorem  under 
paragraph  29;")  of  said  act  as  "  tisli  packed  in  any  otlier  maimer." 

Anchovy  i)aste,  bloater  paste,  and  shrimp  paste  inii)()rted  under  the  act  of 
1894  are  dutiable  at  20  per  cent  ad  valorem  under  para.maph  211  of  said  act  as 
"  fish  packed  in  any  other  manner." 

Essence  of  anchovies  is  a  sauce,  and  is  dutiable  at  30  per  cent  ad  valorem 
under  tiie  act  of  1894  as  such  under  paragraph  198  of  said  act.  Bogle  v. 
Magone,  152  U.  S.,  G23.  In  re  Johnson  et  al.  (5G  Fed.  Rep.,  822)  followed.— 
T.  D.  22176  (G.  A.  4703). 

.     DECISIONS  UNDER  THE  ACT  OF  1S90. 

Bloater  Paste,  being  a  kind  of  herring  groxnid  into  paste,  and  mixed  with 
conditions  and  .spices  to  be  used  as  a  sauce,  and  also  packed  in  small  tin  cans, 
is  dutiable  as  fish  in  cans  and  not  as  a  sauce.  In  re  Joinisou  (C.  C),  50  Fed. 
Rep.,  822.— T.  D.  14389  (G.  A.  2273). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Pickles  and  Sauces. — The  phraseology  "  liickles  and  sauces  of  all  kinds"  is 
to  be  construed  in  its  natural  and  t)rdinary  meaning  and  not  in  any  particular 
or  restricted  trade  meaning. — Bogle  v.  Magone,  152  U.  S.,  623. 

1913  202.  Cider,  2  cents  per  gallon. 

1909  255.  Cider,  5  cents  per  gallon. 

1897  243.  Cider,  5  cents  per  gallon. 

1894  436.  Cider.     (Free.) 

1890  274  Cider,  5  cents  per  gallon. 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Champagne  Cider. — The  protests  related  to  "Appt>lwein  champagner" 
(champagne  cider),  some  in  casks,  which  was  classified  as  still  wine,  and  some 
in  bottles,  classified  as  .sparkling  wine,  the  latter  being  carbonated.  The  im- 
porters contended  that  the  goods  should  have  been  classified  as  cider  under 
paragraph  243.     Protests  sustained.— Ab.  14004   (T.  D.  27801). 

Huckleberry  Cider. — In  this  case  so-called  "  huckleberry  cider  "  has  been 
assessed  as  fruit  juice  under  paragraph  299,  and  is  claimed  to  be  duitable  as 
cider  under  paragraiih  243.  There  is  no  evidence  to  prove  the  commercial 
meaning  of  the  term  "  cider,"  or  that  it  generally  includes  such  products  as  this 
one  before  us.  The  common  use  of  the  word  "cider"  .seems  to  be  limited  to 
the  beverage  made  from  the  juice  of  apples.  We  therefore  aflirm  the  collector's 
classification.— Ab.  21692  (T.  D.  29946). 

203.  Eggs  frozen  or  otherwise  prepared  or  preserved  in  tins  or  other 
packages,  not  specially  provided  for  in  this  section,  including  the  weight 
of  the  immediate  coverings  or  containers,  2  cents  per  pound ;  frozen  or 
liquid  egg  albumen,  1  cent  per  pound. 

_   /    256.  Eggs,  not  specially  provided  for  in  this  section,  5  cents  per  dozen. 


{ 


257.  *     *     * ;  albumen,  egg     *     *     *,  3  cents  per  pound ; 


SCHEDULE   G AGRICULTURAL   PRODUCTS   AND   PROVISIONS,      379 

1897  •[    ""*"*■  ^Sgs,  not  specially  provided  for  in  this  Act,  5  cents  per  dozen. 
\    245.  *     *     * ;  albumen,  egg     *     *     *,  3  cents  per  pound ;     *     *     * 

1R<)4  /     198*.  Eggs,  3  cents  per  dozen. 
I    367.  Albumen.      (Free.) 

1890  /    "^^'  ^^S^'  ^  <^^"ts  per  dozen. 
1    477.  Albumen.     (Free.) 

,000  /    496.  Albumen,  in  any  form  or  condition.     *     *     *      (Free.) 
^°*'*  1    690.  Eggs.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Frozen  Eggs  in  Tin  Cans. — Hen's  eggs,  having  their  whites  and  yolks 
mixed  in  exact  proportion,  the  white  and  the  yolk  of  each  egg  being  thrown 
into  a  common  receptacle,  and  the  total  contents  being  placed  in  liermetically 
sealed  tin  cans  and  frozen  for  sliipment,  are  dutiable  under  paragraph  256  as 
eggs  not  siiecially  provided  for. — Sun  Kwong  On  v.  U.  S.  (143  Fed.  Rep.,  115) 
approved.— Horsfield  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31186;  T.  D.  30691 
affirmed. 

A  Mixture,  One-Fourth  Whites  and  Three-Fourths  Yolks,  of  Eggs. — 
This  mixture  is  not  dutiable  as  "  eggs,  yolk  of  "  simply,  for  it  contains  whites 
of  eggs,  though  in  a  different  proportion  from  that  in  the  natural  egg.  It  was 
properly  assessed  by  similitude  as  eggs,  having  as  it  does  a  similar  quality  and 
use  with  them.— Horstield  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32463;  (G.  A.  7274) 
T.  D.  31880  affirmed. 

■.Q-io        204.  Eggs,  dried,  10  cents  per  pound;  eggs,  yolk  of,  10  per  centum  ad 
valorem. 

1909        ^^'^'  ^^SS,  dried,  15  cents  per  pound ;  eggs,  yolk  of,  25  per  centum  ad 
valorem ;     *     *     * 

-„„_  f      244.  Eggs,  not  specially  provided  for  in  this  Act,  5  cents  per  dozen. 
1      245.  Eggs,  yolk  of,  25  per  centum  ad  valorem. 

1894        198^.  Eggs,  3  cents  per  dozen. 

1890  /      ^^^"  ^»S^'  ^  cents  per  dozen. 

1      276.  Eggs,  yolk  of,  25  per  centum  ad  valorem. 

1883        690.  Eggs.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Egg  Fruit  dutiable  as  yolk  of  eggs  under  paragraph  245,  and  not  as  egg 
albumen.— T.  D.  21546  (G.  A.  4536). 

DECISIONS  UNDER  THE  ACT  OF  1S94. 

Dried  "  Egg  Yolk,"  used  chiefly  for  tanning,  held  free  of  duty  under  para- 
graph 386.— T.  D.  17857  (G.  A.  3791). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Egg  Yolk  Dry,  being  an  article  not  enumerated  in  this  act  and  assimilating 
to  albumen,  and  also  to  eggs,  articles  on  the  free  list,  in  two  or  more  only  of 
the  four  particulars  (material,  quality,  texture,  and  use),  is  dutiable  as  a 
nonenumerated  article  and  not  free  as  assimilated  to  albument  or  to  eggs  (pars. 
496  to  690).— Lazard  v.  Magone  (C.  C),  40  Fed.  Rep.,  662. 

1913  205.  Hay,  $2  per  ton. 

1909  258.  Hay,  $4  per  ton. 

1897  246.  Hay,  $4  per  ton. 

1894  199.  Hay,  $2  per  ton. 


380  DIGEST   OF   CUSTOMS  DECISIONS. 

1890         277.  Iliiy,  .$4  i>er  tou. 
1883         273.  Hay,  $2  per  ton. 

DECISIONS  UNDEIl  THE  ACT  OF  1909. 

Sour  Grass — Marsh  Hay. — An  inspection  of  the  sample  shows  it  to  be  dried 
or  cured  wild  grasses  of  various  kinds,  among  which  is  some  of  the  well-known 
blue  joint,  some  round-stemmed  ura.sses,  some  known  as  "  redtop,"  some  trian- 
jrular-stemmed  j^rasses,  and  the  ordinary  Hat  marsh  gi'i'^s-  It  is  cured  in  the 
sun  and  put  up  in  a  dried  condition  into  bales.  The  testimony  in  the  case  shows 
that  this  was  purchased  for  packing  purposes  principally.  We  find  that  it  is 
hay,  and  overrule  the  protest.  Note  G.  A.  3216  (T.  D.  1G427)  on  the  subject  of 
marsh  grass,  and  also  on  unpublishetl  decision  of  the  board  under  date  of  No- 
vember 30,  1903  (protest  50991-B).— Ab.  2G120  (T.  D.  31757). 

DECISIONS   UNDER   STATUTES   PRIOR   TO   THE   ACT   OF   1883. 

Hay  pressed  in  bales  is  not  a  manufactured  article.  Frazee  v.  Moffitt  (20 
Blatchf.,  267;  18  Fed.  Rep..  584),  cited.— Hartranft  v.  Weigman,  121  U.  S., 
609,  615. 

Hay  is  a  raw  or  unmanufactured  article  subject  to  a  duty  of  10  per  cent  and 
not  to  a  duty  of  20  per  cent  under  R.  S.  2516.— Frazee  v.  Moffitt,  18  Fed  Rep., 
584. 

1913  206.  Honey,  10  cents  per  gallon. 

1909  259.  Honey,  20  cents  per  gallon. 

1897  247.  Honey,  20  cents  per  gallon. 

1894  200.  Honey,  10  cents  per  gallon. 

1890  278.  Honey,  20  cents  per  gallon. 

1883  274.  Honey,  20  cents  per  gallon. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Honey. — Twelve  pounds  of  comb  honey  equivalent  of  1  gallon  of  strained 
honey.— Dept.  Order  (T.  D.  20307). 


1913 


20  7.  Hops.    16   cents    per    pound;    hop    extract    and    lupulln,    50   per 
centum  ad  valorem. 


260.  Hops,    16    cents    per    pound;    hop    extract    and    lupulin,    50    per 
centum  ad  valorem. 
1897         248.  Hops,  12  cents  per  pound;  hop  extract  and  lupulin,  50  per  centum 
ad  valorem. 

1894        201.  Hops,  8  cents  per  pound. 
1890         279.  Hops,  15  cents  per  pound. 
1883         275.  Hops,  8  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Hop  Waste  or  Lupiiline  is  free  as  a  drug  and  not  dutiable  as  hops. — T.  D. 
14051  (G.  A.  2102). 

._.„         208.  Garlic,  1  cent  per  pound;  onions,  20  cents  per  bushel  of  tifty- 
seven  pounds. 


SCHEDULE   G AGRICULTURAL  PRODUCTS   AND   PROVISIONS.      381 

261.  Onions,  40  cents  per  bushel  of  fifty-seven  pounds;  garlic,  1  cent 
per  pound 
1897         249.  Onions.  40  cents  per  bushel ;  garlic,  1  cent  per  pound. 
1894         202.  Onions,  20  cents  per  bushel. 
1890         2S0.  Onions,  40  cents  per  bushel. 
1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Garlic  consists  of  the  bulb  and  top  of  the  plant.  No  portion  of  the  natural 
product  as  imported  can  properly  be  called  tare  and  particularly  is  this  true 
since  it  is  shown  by  the  evidence  that  the  tops  serve  the  purpose  of  preserving 
the  bulbs  and  are  sold  as  constituting  a  part  of  the  importation.  Shallus  v. 
U.  S.  (1  Ct.  Cust.  Appls.,  316;  T.  D.  31408)  ;  U.  S.  v.  Baker  Castor  Oil  Co.  (2 
Ct.  Cust.  Appls.,  338;  T.  D.  32076).— Vitelli  &  Son  v.  U.  S.  (Ct.  Cust.  Appls.). 
T.  D.  32460;  (G.  A.  7266)  ;  T.  D.  31831  affirmed. 

Powdered  Garlic. — No  evidence  was  introduced  in  this  case.  From  a  read- 
ing of  the  statute  we  conclude  that  the  garlic  which  it  was  intended  to  cover 
in  paragraph  261  is  the  ordinary  garlic  of  commerce,  which  comes  triced  up 
by  the  tops,  a  small  vegetable  resembling  an  onion  and  used  for  seasoning  pur- 
poses and  for  food  somewhat  as  onions  are  used.  Hence,  we  conclude  this 
powdered  garlic  is  not  dutiable  under  paragraph  261. 

We  are  also  of  the  opinion  that  the  collector's  classification  is  wrong,  as  we 
are  not  inclined  to  enlarge  the  well-known  class  of  articles  known  as  spices 
by  adding  thereto  such  commodities  as  onions,  garlic,  lemon,  vanilla,  or  such 
seasoning  preparations,  when  dried,  powdered,  and  used  as  a  seasoning  for 
food.— Ab.  28212   (T.  D.  32424). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Weight  of  Onions Bushel. — In  making  onions  dutiable  "  per  bushel  "  un- 
der paragraph  249  without  specifying  what  weight  should  constitute  a  bushel. 
Congress  was  presumably  acquainted  with  the  practice  of  the  Treasury  Depart- 
ment to  regard  57  pounds  as  a  bushel,  and  must  be  assumed  to  have  intended  to 
accept  that  standard.— Hills  Bros.  Co.  v.  U.  S.  (C.  C.  A.),  T.  D.  27750;  T.  D. 
26940  (C.  C),  T.  D.  26976  (C.  C),  and  (G.  A.  5888)  T.  D.  25941  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Bushel  Weight  of  Onions. — Onions  assessed  at  57  pounds  to  the  bushel  and 
claimed  to  contain  60  pounds.     Protest  overruled.— T.  D.  11221  (G.  A.  580). 

209.  Peas,  green  or  dried,   in  bulk  or  in  barrels,   sacks,   or  similar 
packages,  10  cents  per  bushel  of  sixty  pounds ;  split  peas,  20  cents  per 
1913     bushel  of  sixty  pounds ;  peas  in  cartons,  papers,  or  other  similar  pack- 
ages, including  the  weight  of  the  immediate  covering,  one-third  cent  per 
pound. 

262.  Peas,  green,  in  bulk  or  in  barrels,  sacks,  or  similar  packages,  25 

cents  per  bushel  of  sixty  pounds ;  seed  peas,  40  cents  per  bushel  of  sixty 

1909     pounds ;  peas,  dried,  not  specially  provided  for  in  this  section,  25  cents 

per  bushel ;   split  peas,  45  cents  per  bushel  of  sixty   pounds ;   peas   in 

cartons,  papers,  or  other  small  packages,  1  cent  per  pound. 

250.  Peas,  green,  in  bulk  or  in  barrels,  sacks,  or  similar  packages,  and 

seed  peas,  40  cents  per  bushel  of  sixty  pounds ;  peas,  dried,  not  specially 

1897    provided  for,  30  cents  per  bushel ;  split  peas,  40  cents  per  bushel  of  sixty 

pounds ;  peas  in  cartons,  papers,  or  other  small  packages,  1  cent  per 

pound. 


382  DIGEST   OF   CUSTOMS   DECISIONS. 


1894 


1890 


203.  I'eas,  drioil.  20  cents  per  bushel ;  split  peas.  .TO  cents  per  bushel 
of  sixt.v  pounds;  peas  in  cartons,  papers,  or  other  small  packages,  1 
cent  per  i)ounil. 

581.  Peas,  frreen.  in  hulk  or  in  barrels,  sacks,  or  similar  packages. 
UFree.) 

281.  Peas,  preen,  in  bulk  or  in  barrels,  sacks,  or  similar  packages,  40 
cents  j)er  bushel  of  sixt.v  jtounds;  peas,  dried,  20  cents  per  hu.shel  ;  split 
peas,  50  cents  per  bushel  of  sixt.v  pounds ;  jieas  in  cartons,  papers,  or 
other  small  package.s,  1  cent  per  pound. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

De.si  Gram. — The  .scientific  or  botanical  name  does  not  control  as  against  an 
applicable  couunon  nomenclature.  Th(»  "  desi  gram"  of  the  importation  is  in- 
terchangeable in  ordinary  use  with  "chick-pea,"  and  the  term  "pea"  as  used 
in  paragraph  209,  includes  every  known  kind  of  edible  pea. — Hills  Bros.  Co.  v. 
U.  S.  (C.  C.  A.),  T.  D.  27750;  T.  D.  26940  (C.  C),  T.  D.  26976  (C.  C),  and 
(G.  A.  5888)  T.  D.  25941  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Black-Eyed  Peas. — Merchandise  invoiced  as  "black-eyed  beans,"  but  shown 
by  the  testimony  to  be  commercially  known  as  black-eyed  peas.  Held  dutiable 
as  "pease,  dried,  not  specially  provided  for."  at  30  cents  per  bushel  under 
paragraph  250,  and  not  as  beans  at  45  cents  per  bushel  under  paragraph  240. — 
T.  D.  28426  (G.  A.  6666). 

Peas,  When  Seeds. 

Seed  Pease. — The  term  "seed  pease"  in  paragraph  250,  ai)plies  to  selected 
varieties  of  pease  ordinarily  known  as  vegetable  .seeds,  which  are  sold  under 
various  fancy  names,  and  are  planted  in  gardens  and  on  truck  farms  to  rai.se 
green  pease,  used  as  food  for  table  or  culinary  f)urposes. 

Black-Eyed  Marrowfat  and  WurrE-EvKD  Mahkowfat  Pease. — Dried  pease 
of  the.se  varieties,  chiefly  used  as  seed  to  raise  pease  for  culinary  purposes  in 
the  form  of  green  pease,  are  dutiable  as  seed  pease,  at  40  cents  per  bushel,  under 
said  paragraph  250. 

Field  Pease. — The  Canadian  field  pea,  sometimes  called  the  "  Canadian 
beauty  "  pea,  which  is  adapted  to  the  purposes  of  raising  ensilage  and  forage 
tor  cattle,  or  for  enriching  the  soil  by  being  plowed  under,  and  which  is  im- 
ported almost  exclusively  for  manufacturing  purposes,  such  as  the  making  of 
split  pease  for  soup,  and  for  other  con.sumption  purposes  not  culinary,  can  not 
be  classified  as  a  seed  pea.  but  is  dutiable,  when  in  a  dried  stale,  under  the  same 
paragraph  at  30  cents  per  bushel,  as  "  pease,  dried  not  specifically  provided 
for."— T.  D.  24218  (G.  A.  5279). 

210.  Orchids,  palms,  azalea  indica,  and  cut  flowers,  preserved  or  fresh, 
25  per  centum  ad  valorem ;  lily  of  the  valley  pips,  tulips,  narci.ssus, 
begonia,  and  gloxinia  bulbs,  $1  per  thousand;  hyacinth  bulbs,  astilbe, 
dielytra,  and  lily  of  the  valley  clumps,  $2.50  per  thousand ;  lily  bulbs  and 
calla  bulbs  or  coms,  $5  per  thousand  ;  herbaceous  peony.  Iris  Kaempferri 
or  Germanica,  canna,  dahila.  and  amaryllis  bulbs,  .*flO  per  thousand;  all 
other  bulbs,  roots,  root  .stocks,  corms,  and  tubers,  which  are  cultivated 
for  their  flowers  or  foliage,  50  cents  per  thousand:  I'rovidcd,  That  all 
mature  mother  flowering  bulbs  imported  exclusively  for  propaaating 
purposes  shall  be  admitted  free  of  duty. 


1913 


1909 


SCHEDULE    G AGRICULTURAL    PRODUCTS   AND    PROVISIONS.       383 

263.  Orchids,  palms,  azaleas,  and  all  other  decorative  or  greenhouse 
plants  and  cut  flowers,  preserved  or  fresh,  25  per  centum  ad  valorem; 
$2.50  per  thousand;  lily  bulbs  and  cala  bulbs,  $5  per  thousand;  peony 
per  thousand ;  hyacinth,  astilbe,  dielytra,  and  lily  of  the  valley  clumps, 
.$2.50  per  thousand ;  lily  bulbs  and  cala  bulbs,  .$5  per  thousand ;  peony 
Iris  Kaempferri  or  Germanica,  canna,  dahlia,  and  amaryllis  bulbs,  $10 
per  thousand ;  all  other  bulbs,  bulbous  roots  or  corms  which  are  cultivated 
for  their  flowers  or  foliage,  50  cents  per  thousand. 

251.  Orchids,  palms,  dracfenas,  crotons  and  azaleas,  tulips,  hyacinths, 

narcissi,  jonquils,  lilies,  lilies  of  the  valley,  and  all  other  bulbs,  bulbous 

1897     roots,   or  corms,   which    are   cultivated   for   their   flowers,   and   natural 

flowers  of  all  kinds  preserved  or  fresh,  suitable  for  decorative  purposes, 

25  per  centum  ad  valorem. 

234^.  Orchids,  lily  of  tlie  valley,  azaleas,  palms,  aud  other  plants  used 
1894    for  forcing  under  glass  for  cut  flowers  or  decorative  purposes,  10  per 
centum  ad  valorem. 

666.  Orchids,  lily  of  the  valley,  azaleas,  palms,  and  other  plants  used 
1890    jpj.  forcing  under  glass  for  cut  flowers  or  decorative  purposes.     (Free.) 

405.  Bulbs  and  bulbous  roots,  not  medicinal,  and  not  specially  enuraer- 
ated  or  provided  tor  in  this  Act,  20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Fnnkia — Herbaceous  Plants. — They  were  assessed  by  the  collector  as 
nursery  stock  under  paragraph  211.  The  growth  above  ground  dies  down  in  the 
winter.  It  is  very  unlike  the  growth  of  the  shrubs  and  trees  provided  for 
under  paragraph  211.  Paragraph  210  finally  provides  for  all  bulbs,  roots,  root 
stocks,  corms,  and  tubers  which  are  cultivated  for  their  flo\vers  or  foliage.  The 
testimony  tends  to  show  that  these  plants  are  specifically  provided  for  in 
paragraph  210. 

The  law  has  been,  in  our  judgment,  materially  changed  since  the  law  of  1909, 
under  which  the  decision  referred  to  by  the  Government,  Ab.  31900    (T.  D. 
33325)  was  made.— Ab.  37844. 
Mother  Bulbs. 

Gladiolus  Bui.bs. — Gladiolus  bulbs,  which  are  shown  by  the  evidence  to  be 
mature  motlier  flowering  bulbs,  that  is,  flowering  bulbs  that,  planted  in  the 
ground,  will  produce  other  small  bulbs,  and  which  were  imported  solely  for 
propagating  purposes,  are  entitled  to  free  entry  under  the  provision  in  para- 
graph 210,  that  "  all  mature  mother  flowering  bulbs  imported  exclusively  for 
propagating  purposes  shall  be  admitted  free  of  duty." 

Department's  Regulation. — The  department's  regulation,  promulgated  as 
T.  D.  34206,  instructing  that  free  entry  under  paragraph  210  to  bulbs  claimed 
to  be  mature  mother  flowering  bulbs  imported  exclusively  for  propagating  pur- 
poses should  be  denied  by  the  collector  unless  the  invoice  indicates  which  of 
the  bulbs  in  an  importation  are  mature  mother  flowering  bulbs,  and  unless  an 
affidavit  from  the  ultimate  consignee  is  submitted  stating  that  the  bulbs  are 
imported  exclusively  for  propagating  purposes  does  not  preclude  the  importer 
from  proving  such  facts  before  the  board  by  other  evidence. — T.  D.  35102 
(G.  a.  7674). 

Construction,  Context  as  Aid  to. — The  enacting  clause  of  paragraph  210. 
provides  for  begonia,  Iris  Kaempferri,  canna,  and  dahlia  bulbs.  Such  types  of 
plant  life  are  not  true  bulbs.  The  term  bulbs,  as  used  in  the  proviso,  can  not 
be  given  a  meaning  different  from  that  which  it  has  in  the  enacting  clause,  and 
from  that  it  follows  that  the  designation  bulbs  as  used  in  the  proviso  is  broad 
enough  to  cover  plant  growths  which,  though  not  true  bulbs  botanically  speak- 
ing, are  nevertheless  either  popularly  or  commercially  known  as  bulbs. 


384  DIGEST   OF   CUSTOMS   DECISIONS. 

A  "Mature  Mother  Flowering  Bulb"  is  a  hull)  wiiicli  has  reached  its  full 
(levolopmont  and  has  no  otiier  function  to  jtorforin  save  that  of  tlirowinj;  out 
other  liulhs,  whicli.  under  normal  conditions,  will  flower  and  in  their  turn  de- 
velop daughter  bulbs. 

"  Imported  Exclusively  for  1'ropagatinc;  Purposes." — When  Coiif^ress  lim- 
ited the  proviso  of  paragraph  210  to  "  bulbs  imported  exclusively  for  propagat- 
ing purposes,"  it  had  in  mind  the  use  of  the  bulbs  and  not  the  business  of  the 
importer;  and  so  the  fact  that  bulbs  tit  only  for  such  purpo.se  were  sold,  and 
not  u.sed,  by  the  importer,  would  not  prevent  their  falling  within  the  proviso. 

Orchid  Plants,  known  as  Cattleyas,  which  al  the  time  of  imi)ortation  had 
already  flowered,  would  never  flower  again,  and  were  useful  for  no  commercial 
purpose  except  propagating,  and  which,  although  not  true  bulbs,  were  known 
tc  the  trade  as  orchid  bulbs,  were  entitled  to  free  entry  under  the  provi.so  to 
paragraph  210  as  mature  flowering  bulbs  imported  exclusively  for  propagating 
purpo.ses. — Maltus  &  Ware  v.  United  States  (6  Ct.  Cust.  Appls.,  376;  T.  D. 
3o920)  cite<l.— Maltus  &  Ware  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36874; 
Abs.  39618  reversed. 

Orchid  Plants. — Orchid  plants,  known  as  Cattleyas,  which  at  the  time  of 
importation  had  already  flowered  and  would  never  flower  again  and  were 
useful  for  propagating  and  for  no  other  commercial  purpose  and  which,  although 
not  true  bulbs,  were  known  to  the  trade  as  orchid  bulbs,  were  assessed  for 
duty  at  25  per  cent  ad  valorem  as  orchids  under  paragraph  210.  Held,  that 
the  same  were  entitled  to  free  entry  under  the  proviso  to  said  paragraph  as 
mature  mother  flowering  bulbs  imported  exclusively  for  propagating  purposes. 

"  Bulbs  "  Used  in  Popular  Rather  Than  Botanical  Sense. — There  is  noth- 
ing in  the  act  or  in  its  legislative  history  which  w-ould  justify  the  conclusion 
that  Congress  intended  that  the  term  "  bulbs "  should  be  given  a  strictly 
.vcientific  or  botanical  meaning;  on  the  contrary,  the  fact  that  Congress  applied 
the  term  to  other  plant  growths,  not  true  bulbs,  ennmorated  in  paragraph  210, 
conclusively  establishes  that  such  was  not  its  intention. — Maltus  &  Ware  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35920;  (G  .A.  7675)  T.  D.  35103  reversed. 

Muscari  Bulbs,  sometimes  called  grape  hyacinths,  but  which  are  known  in 
the  trade  as  muscari  and  not  as  hyacinth  bulbs,  and  which  belong  botanically 
to  the  genus  Mnacari  and  not  to  the  genus  Hyncinthus,  are  not  dutiable  under 
the  provision  of  paragraph  210,  for  "  hyacinth  bulbs,"  but  under  the  provision 
of  the  same  paragraph  for  "all  other  bulbs."— T.  D.  3G99S  (G.  A.  8023). 
Tulip  Bulbs. 

Change  of  Language  Signifies  Change  of  Meaning. — Congress  must  be 
presumed  to  have  intended  a  change  of  meaning  in  changing  the  adjective 
"  tulip,"  tariff  act  of  1909,  to  the  noun  "  tulips,"  paragraph  210,  tariff  act 
of  1913. 

Congress  Presumed  to  Have  Intended  Its  Acts. — This  paragraph  as  writ- 
ten is  not  ambiguous,  and  its  application  as  written  will  lead  to  no  absurdity, 
manifest  contradiction  of  its  apparent  purpose,  hardship,  or  injustice.  There 
Is,  then,  no  occasion  to  invoke  rules  of  construction ;  Congress  must  be  pre- 
sumed to  have  intended  to  make  the  change  it  did  make;  and  this  paragraph 
must  be  understood  and  ai)plied  according  to  the  natural  import  of  the  language 
employed. 

Tulip  bulbs  are  not  dutiable  as  "twlii)s"  under  the  second  clause  of  para- 
graph 210,  but  as  "  all  other  bulbs  "  under  the  sixth. — Maltus  &  Ware  v.  U.  S. 
(Ct.  Cu.st.  Appls.),  T.  D.  36146;  G.  A.  Ab.  38202  reversed. 

Cut  Tulips  are  dutiable  at  $1  per  thousand  under  the  provision  in  paragraph 
210,  for  "tulips,"  rather  than  at  25  per  cent  ad  valorem  under  the  .same  para- 


SCHEDULE   G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.       385 

graph  as  "  cut  flowers." — Maltus  &  Ware  v.  United  States  (6  Ct.  Cust.  Appls., 
525;  T.  D.  36146)  followed.— T.  D.  36928  (G.  A.  8013). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bermuda  Crocuses  assessed  as  amaryllis  bulbs  under  paragraph  263  were 
claimed  to  be  dutiable  under  the  last  provision  in  the  same  paragraph  for  "  all 
other  bulbs."  Protests  overruled.  Ab.  25512  (T.  D.  31568)  followed.— Ab. 
28894  (T.  D.  32645). 

Calla  Bulbs — Corms. — If  this  question  were  to  be  decided  strictly  upon 
botanical  grounds,  the  probabilities  are  that  these  goods  would  be  called  corms ; 
but  we  learn  from  the  statute  that  calla  bulbs  are  specifically  provided  for  and 
from  the  evidence  introduced  by  the  importer  that  the  form  before  us  is  the 
ony  form  in  which  calla  plants  are  imported  or  propagated.  We  can  not  resist 
the  conclusion,  therefore,  that  Congress  intended  to  provide  for  this  commodity 
when  it  used  the  words  "calla  bulbs."— Ab.  31999  (T.  D.  33348). 

Dried  Flowers,  such  as  helichrysum  and  statice,  not  l>leached  or  dyed,  are 
dutiable  at  the  rate  of  25  per  cent  ad  valorem  under  paragraph  263. — l5ept. 
Order  (T.  D.  33064). 
Hyacinth  Bulbs. 

"  Hyacinth  "  in  Paragraph  261.— ^Tlie  only  assignable  reason  for  the  change 
of  "  hyacinths  "  in  paragraph  2.51,  tariff  act  of  1897,  to  "  hyacinth  "  in  para- 
graph 263,  tariff  act  of  1909,  is  the  word  in  the  last  case  was  employed  as  an 
adjective  and  not  a  noun,  and  "  hyacinth  "  in  the  connection  there  used  must 
accordingly  take  its  grammatical  construction  as  an  adjective;  and  this  more 
especially  as  there  is  nothing  to  indicate  a  contrary  intent  in  framing  that  para- 
graph. 

Hyacinth  Clumps. — Hyacinth  clumps  are  clusters  of  roots  or  bulbs  joined 
together  and  are  within  the  ordinary  meaning  of  the  woi-d  "  clumps." 

Hyacinth  Bulbs. — A  comparison  between  the  former  law  and  the  later  form 
of  it  seems  to  make  it  clear  the  importation  was  dutiable  not  as  hyacinth,  and 
so  taking  a  higher  duty,  but  as  bulbs  from  which  clumps  are  propagated,  at  a 
lesser  rate  of  duty,  under  paragraph  261. — Breck  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  31576;  (G.  A.  7085)  T.  D.  30875  reversed. 

Immortelles. — We  find  that  the  item  described  on  the  invoice  as  "3125 
yellow  natural  "  consists  of  immortelles  in  their  natural  condition.  This  item 
is  dutiable  at  the  rate  of  25  per  cent  ad  valorem  under  paragraph  263. — Ab. 
25903   (T.  D.  31708). 

Zephyranthus  Bulbs.— The  importers  have  sought  to  exclude  the  zephyran- 
thus  rosea  from  the  term  "  amaryllis  "  commercially.  It  is  admitted  that  the 
zephyranthus  botanically  belongs  to  the  genus  amaryllis.  There  are  many 
varieties  of  the  amaryllis  and  several  varieties,  apparently,  of  the  zephyranthus. 
The  evidence  shows  that  some  varieties  of  the  zephyranthus  are  classified  and 
sold  as  varieties  of  the  amaryllis.  Generally,  we  think,  however,  it  is  shown 
that  zephyranthus  is  bought  and  sold  and  classified  separately  as  zephyranthus. 
Apparently  the  commodity  in  question  has  heretofore  been  classified  under  the 
head  of  amaryllis.  If  it  can  be  excluded  from  that  classification  by  the  testi- 
mony which  has  been  offered,  it  probably  would  be  classified  as  the  importers 
contend ;  but  we  do  not  think  the  testimony  has  shown  that  its  exclusion  is  sufli- 
ciently  general  and  certain  to  warrant  us  in  overthrowing  the  practice  hereto- 
fore existing  as  regards  its  classification. — Ab.  25512  (T.  D.  31568). 

60690°— 18— VOL  1 25 


386  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1S97. 

Plant  Bulbs. — Caladiuni  bulbs  entitled  to  free  entry  uinler  parasrnpb  656, 
as  lu.iiedible  bulbs.— T.  D.  19903  (G.  A.  4233). 

Iris  Bulbs. — Dried  iris  bulbs  wbicb  were  classified  under  tbe  provision  in 
paraj^rapli  1*51  for  "bulbs  which  are  cultivated  for  their  Jlowers."  are  claimed  to 
be  free  of  duty  under  paragraph  548  as  "  drug.s,"  or  under  other  provisi()n.s  of 
the  free  list.    Asses.snient  aflirnied.— Ab.  178S5  (T.  D.  28GS7). 

Lily  Buds  imported  in  condition  to  open  into  lilies  in  full  bloom  upon  arrival 
at  their  destination  in  this  country  are  dutiable  under  the  provisions  for  lilies. — 
^'andegrift  v.  U.  S.,  123  Fed.  Kep.,  1002. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

T^rly-of-the-Valley  Roots,  which  are  in  bunches  and  have  several  sprouts  or 
crowns  thereon,  and  are  imported  for  forcing,  Held  dutiable  under  the  provision 
in  paragraph  234A  for  "  lily  of  the  valley  and  other  plants  used  for  forcing 
under  glass  for  cut  flowers,"  etc.,  and  not  free  of  duty  under  paragrai)li  5.18, 
relating  to  crude  vegetable  substances  not  specially  provided  for,  or  paragraph 
611,  relating  to  roots  not  specially  provided  for. — IVIcAUister  v.  U.  S.  (C.  C), 
T.  D.  27037;  (G.  A.  3141)  T.  D.  16312  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Bulbs  Not  Medicinal. — Crocus,  gladiolas,  hyacinth,  narcissus,  tulip,  and 
other  bulbs  which  are  not  medicinal  and  not  edible,  are  in  a  crude  state,  and 
not  advanced  in  value  or  condition  by  refining  or  grinding  or  other  process  of 
maufacture  and  are  used  for  the  purpose  of  producing  flowers  are  dutiable 
under  paragraph  405. — Rolker  v.  Erhardt  (C.  C),  42  Fed.  Rep.,  443. 

211.  Stocks,  cuttings,  or  seedlings  of  ISIyrobolan  plum,  Mahaleb  or 
Mazzard  cherry.  Manetti  nuilti flora  and  briar  rose,  Uosa  Hugosa,  three 
years  old  or  less,  .$1  per  thousanil  plants;  stocks,  cuttings  or  seedlings 
of  pear,  api)Ie.  quince,  and  the  Saint  .Tulien  plum,  three  years  old  or 
less,  $1  per  thousand  plants;  rose  plants,  budded,  grafted,  or  grown  on 
their  own  roots.  4  cents  each;  stocks,  cuttings,  and  seedlings  of  all  fruit 
and  ornamental  trees,  deciduous  and  evergreen  shrubs  and  vines,  auil 
all  trees,  shrubs,  plants,  and  vines  commonly  known  as  tmr.sery  or 
greenhou.se  stock,  not  .specially  provided  for  in  this  section,  15  per 
centum  ad  valorem. 

264.  Stocks,  cuttings,  or  seedlings  of  Myrobolan  plum,  Mahaleb  or 
Mazzard  cherry.  Manetti  niultillora  and  briar  rose,  three  years  old  or  les.s, 
$1  per  thousand  plants;  stocks,  cuttings,  or  seedlings  of  pear,  apple, 
quince,  and  the  Saint  .Tulien  plum,  three  years  old  or  less,  .$2  per  thou- 
1909  sand  plants;  rose  plants,  budded,  grafted,  or  grown  on  their  own  roots, 
4  cents  each;  stocks,  cuttings,  and  seedlings  of  all  fruit  and  ornamental 
trees,  deciduous  and  evergreen  shrubs  and  vines,  and  all  trees,  shrubs, 
plants,  and  vines  commonly  known  as  nursery  or  greenhouse  stock,  not 
specially  provided  for  in  this  section,  25  per  centum  ad  valorem. 

252.  Stocks,  cuttings,  or  seedlings  of  Myrobolan  plum,  Mahaleb  or 
Mazzard  cherry,  three  years  old  or  less,  50  cents  per  thousand  plants 
and  15  per  centum  ad  valorem ;  stocks,  cuttings,  or  seedlings  of  pear, 
apple,  quin(<\  and  the  Saint  .Julien  plum,  three  years  old  or  le.ss,  *  *  * 
$1  per  thousand  plants  and  15  per  centum  ad  valorem;  ro.se  plants, 
1897  budded,  grafted,  or  grown  on  their  own  roots,  2*  cents  each;  stocks,  cut- 
lings,  and  seedlings  of  all  fruit  and  ornamental  trees,  deciduous  and 
evergreen  shrubs  and  vines,  manetti,  nniltitlora,  and  briar  rose,  and  all 
trees,  shrubs,  plants,  and  vines,  connuonl.v  known  as  nursery  or  green- 
house stock,  not  specially  provided  for  iu  this  Act,  25  per  centum  ad 
valorem. 


1913 


SCHEDULE   G AGEICULTUKAL   PRODUCTS  AND   PROVISIONS.       387 

1894        ^^^'  l*'^iits,  trees,  shrubs,  and  vines  of  all  kinds  commonly  known  as 
nursery  stock,  not  specially  provided  for  in  this  Act.     (Free.) 

282.  Plants,  trees,  shrubs,  and  vines  of  all  kinds,  commonly  known  as 
1890    nursery  stock,  not  specially  provided  for  in  this  Act,  20  per  centum  ad 
valorem. 

iflBQ        ^*J^-     Plants,  trees,  shrubs,  and  vines  of  all  kinds  not  otherwise  pro- 
*°°'*       vided  for     *     *     *.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Cycas  Stems  imported  from  Japan,  classified  as  palms  under  paragraph 
210,  were  held  dutiable  as  nursery  stock  (par.  211).  Protests  claiming  classifi- 
cation as  nursery  stock  without  mentioning  the  number  of  the  paragrapli  held 
sufficient. — Ab.  37765. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Fern  Balls. — The  witness  stated  that  the  fern  balls  are  constructed  of  wild 
fern  roots  gathered  in  the  forest  and  assembled  for  the  purpose  of  making  these 
articles. 

These  goods  were  assessed  as  nursery  or  greenhouse  stock  under  paragraph 
264.  They  are  claimed  to  be  dutiable  as  unenumerated  manufactured  articles 
under  paragraph  480.    Protest  sustained.— Ab.  36288  (T.  D.  34704). 

Merisier  Cherry  Trees — Nursery  Stock. — Merisier  cherry  trees  assessed  as 
nursery  stock  were  claimed  dutiable  as  "  stocks,  cuttings,  or  seedlings  of 
Mahaleb  or  Mazzard  cherry  "  under  paragraph  264.  Protest  overruled.— Ab. 
32841  (T.  D.  33591). 

Peonla  Moiitan — Peonia  Arborea. — Peonia  montan,  which  was  formerly 
known  as  Peonia  arborea,  properly  dutiable  as  nursery  stock  at  the  rate  of  25 
per  cent  ad  valorem  under  paragraph  264. — Dept.  Order  (T.  D.  33270). 

Rhubarb  Roots  for  Cultivation.— Rhubarb  roots  classified  under  paragraph 
264,  relating  to  nursery  or  greenhouse  stock,  were  claimed  to  be  free  of  duty 
under  paragraph  668,  relating  to  bulbous  roots  not  edible,  and  not  specially 
provided  for.    Protest  overruled.— Ab.  23237  (T.  D.  30585). 

Rosa  Rugosa  Seedlings. — It  was  held  in  G.  A.  4635,  that  commercially  the 
term  "  grown  on  their  own  roots,"  found  in  the  paragraph  of  the  tariff  act 
under  consideration,  applies  only  to  rose  plants  propagated  from  slips  or  cut- 
tings. 

AVe  find  that  the  merchandise  in  question  is  excluded  from  the  briar-rose 
provision  by  being  over  3  years  old;  that  it  is  also  excluded  from  the  rose- 
plant  provision  by  reason  of  the  definition  above  cited ;  and  that  it  is  therefore 
properly  dutiable  at  25  per  cent  ad  valorem  under  the  provision  for  nursery 
stock  in  the  same  paragraph.  T.  D.  32909  (Ct.  Cust.  Appls.),  infra,  distin- 
guished.—Ab.  30439  (T.  D.  32926). 

Budded  and  grafted  rose  plants  of  a  particular  variety  of  Rosa  rugosa  are 
dutiable  under  the  provision  in  paragraph  264,  for  "  rose  plants,  budded, 
grafted,  or  grown  on  their  own  roots,"  and  not  under  the  same  paragraph  as 
"stocks,  cuttings,  or  seedlings  of  briar  rose."  G.  A.  4635  (T.  D.  21922)  dis- 
tinguished.—T.  D.  31910  (G.  A.  7284). 

Rose  Plants. — Only  those  briar  roses  that  are  3  years  old  or  less  are  entitled 
to  admission  at  the  rate  of  $1  per  thousand  plants  (par.  264),  and  the  burden 
of  proof  was  on  the  importers  to  show  that  the  plants  came  within  that  de- 
scription. They  failed  to  do  this  by  a  preponderance  of  credible  evidence,  and 
the  importation  must  be  taken  to  have  been  properly  assessed  under  i^aragraph 


388  DIGEST   OF   CUSTOMS  DECISIONS. 

2G4,  at  4  cents  each.— Maltus  &  Ware  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32909; 
(G.  A.  Ab.  28394)  T.  D.  32488  affirmed. 

Spirsea  Plants. — They  were  assessed  for  duty  under  that  part  of  paragraph 
264,  which  reads : 

"All  trees,  shrubs,  plants,  and  vines  commonly  known  as  nur-sery  or  green- 
house stock,  not  specially  provided  for  in  this  section,  25  per  centum  ad 
valorem." 

It  is  claimed  by  the  importers  that  they  are  dutiable  at  50  cents  per  thou.sand 
under  the  last  part  of  paragraph  263.  The  protest  is  overruled. — Ab.  37132 
(T.  D.  35027). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Boxwood. — An  article  invoiced  as  Buxns  arborcscois  and  commonly  known 
as  boxwood  was  classified  as  nursery  stock  under  paragraph  252. 

That  boxwood  is  an  evergreen  is  conceded,  but  the  protestants  have  not 
sustained  their  claim  that  these  importations  were  seedlings. — Ab.  19946  (T.  D. 
29339). 

Transplanted  Holly  Plants. — Holly  plants,  classified  as  evergreen  seedlings 
under  paragraph  252,  were  claimed  to  be  dutiable  under  the  provision  of  the 
same  paragraph  for  nursery  or  greenhouse  stock. 

The  importers  contend  that  the  word  "  seedlings  "  applies  only  to  plants  "  in 
the  seed  bed,  which  have  not  been  transplanted."  It  was  held  by  the  board  in 
G.  A.  5305  (T.  D.  24305)  that  the  word  "  seedling"  applies  to  plants  grown  from 
the  seed,  as  distinguished  from  those  proi)agated  by  cuttings,  budding,  or  graft- 
ing, irrespective  of  whether  or  not  they  had  been  transplanted.  No  appeal 
having  ever  been  taken  from  this  ruling,  it  will  govern  in  this  case. — Ab.  19667 
(T.  D.  29267). 

Seedlinjscs  of  Pine  and  Spruce. — The  protest  related  to  seedlings  of  white 
pine  and  blue  spruce,  classified  as  evergreen  seedlings  under  paragraph  252. 
A.s.sessment  affirmed.— Ab.  10948  (T.  D.  29339). 

Fis?  Trees,  classified  as  nursery  stock  under  paragraph  252,  were  claimed  to 
be  free  of  duty  as  troi)ical  or  semitropical  fruit  plants  under  paragraph  560. 

These  trees  were  shipped  from  London,  and  according  to  the  statements  in 
the  protest  were  produced  in  England.  From  the  article  on  the  "  Fig  "  in  the 
New  International  Encyclopedia  (Vol.  VII,  p.  596),  we  learn  that  the  fig  tree 
was  introduced  into  England  prior  to  1257,  and  is  grown  in  the  south  of 
England  to  this  day ;  hence  we  must  conclude  it  has  become  indigenous  to  that 
climate,  and  can  not  be  considered  of  a  tropical  or  semitropical  nature.  The 
protest  must  therefore  be  overruled.  Note  Ab.  7978  (T.  D.  26694).— Ab.  23183 
(T.  D.  30.585). 

Rose  Cuttings  that  have  been  put  in  sand  in  preparation  for  shipment,  but 
have  never  in  fact  been  in  soil,  are  not  dutiable  as  "  rose  plants  "  under  para- 
graph 252,  but  as  cuttings  of  shrubs,  plants,  commonly  known  as  nursery  or 
greenhouse  stock,"  under  the  same  paragraph. — U.  S.  r>.  American  Express  Co. 
(C.  C.  A.),  T.  D.  28780;  T.  D.  2S20G  (C.  C.)  and  Ab.  9655  (T.  D.  26997) 
affirmed. 

Rose  cuttings,  l)eing  cuttings  from  manetti,  imported  for  the  purpose  of  being 
potted  and  repotted  and  thus  developing  plants,  are  properly  dutiable  at  the 
rate  of  25  per  cent  ad  valorem  under  the  provisions  of  paragraph  252,  as  cut- 
tings of  manetti,  etc.— T.  D.  24849  (G.  A.  5515). 

Rosa  Rugosa. — The  species  of  rose  plant  known  as  Rosa  rugosa  is  dutiable 
at  25  per  cent  ad  valoi'em  as  a  brier  rose  under  paragraph  252,  and  not  as  a 


SCHEDULE   G AGRICULTURAL   PRODUCTS  AND   PROVISIONS.       389 

rose  plant  budded,  grafted,  or  grown  on  its  own  root,  under  said  paragrapli. — 
T.  D.  21922  (G.  A.  4635). 

Roses.— Polyantlia  stocli,  a  variety  of  multiflora,  dutiable  at  25  per  cent 
ad  valorem  under  paragraph  252.— T.  D.  20759  (G.  A.  4366). 

DECISIONS  UNDER  THE  ACT  OP  1894. 

Certain  roses  lield  to  be  dutiable  under  paragrapli  23-JJ,  as  plants  used  for 
forcing  under  glass  and  not  as  nursery  stock. — Cleary  &  Co.  v.  U.  S.  (C.  C), 
99  Fed.  Rep.,  432. 

212.  Seeds :  Castor  beans  or  seeds,  15  cents  per  bushel  of  fifty  pounds ; 
flaxseed  or  linseed  and  other  oil  seeds  not  specially  provided  for  in  this 
section,  20  cents  per  bushel  of  fifty-six  pounds ;  poppy  seed,  15  cents 
per  bushel  of  forty-seven  pounds;  mushroom  spaw^n,  and  spinach  seed, 
1  cent  per  pound ;  canary  seed,  one-half  cent  per  pound ;  caraway  seed, 
q.„  1  cent  per  pound;  anise  seed,  2  cents  per  pound;  beet  (except  sugar 
beet),  carrot,  corn  salad,  parsley,  parsnip,  radish,  turnip,  and  rutabaga 
seed,  3  cents  per  pound ;  cabbage,  collard,  kale,  and  kohl-rabi  seed,  6 
cents  per  pound ;  egg  plant  and  pepper  seed,  10  cents  per  pound ;  seeds 
of  all  kinds  not  specially  provided  for  in  this  section,  5  cents  per  pound : 
Provided,  That  no  allowance  shall  be  made  for  dirt  or  other  impurities 
in  seeds  provided  for  in  this  paragraph. 

266.  Seeds :  Castor  beans  or  .seeds,  25  cents  per  liushel  of  fifty  pounds ; 
flaxseed  or  linseed  and  other  oil  seeds  not  specially  provided  for  in  this 
section,  25  cents  per  bushel  of  fifty-six  pounds ;  poppy  seed,  15  cents 
per  bushel ;  mushroom  spawn  and  spinach  seed,  1  cent  per  pound ;  beet 
(except  sugar  beet),  carrot,  corn  salad,  parsley,  parsnip,  radi.sh,  turnip,  and 
rutabaga  seed,  4  cents  per  pound ;  cabbage,  collard,  kale,  and  kohl-rabi 
seed,  8  cents  per  pound ;  egg  plant  and  pepper  seed.  20  cents  per  pound ; 
seeds  of  all  kinds  not  specially  provided  for  in  this  section,  10  cents  per 
pound. 

668.  Seeds :  Anise,  canary,  caraway  *  *  * ;  all  the  foregoing  not 
specially  provided  for  in  this  section.     (Free.) 

254.  Seeds :  Castor  beans  or  seeds,  25  cents  per  bushel  of  fifty  pounds ; 
flaxseed  or  linseed  and  other  oil  seeds  not  .specially  provided  for  in  this 
Act,  25  cents  per  bushel  of  fifty-six  pounds ;  poppy  seed,  15  cents  per 
bushel ;  but  no  drawback  shall  be  allowed  upon  oil  cake  made  from 
imported  seed,  nor  shall  any  allowance  be  made  for  dirt  or  other  impuri- 
ties in  any  seed ;  seeds  of  all  kinds  not  specially  provided  for  in  this  Act, 
30  per  centum  ad  valorem. 

656.  Seeds :  Anise,  caraway  *  *  * ;  all  the  foregoing  not  specially 
provided  for  in  this  Act.     (Free.) 

205.  Castor  beans,  or  seeds,  25  cents  per  bushel  of  fifty  pounds. 

206.  Flaxseed  or  linseed,  poppy  seed,  and  other  oil  seeds,  not  specially 
provided  for  in  this  Act,  20  cents  per  bushel  of  fifty-six  pounds. 

206*.  Garden  seeds,  agricultural  seeds,  and  other  seed,  not  specially 
provided  for  in  this  Act,  10  per  centum  ad  valorem. 

611.  Seeds :  Anise,  canary,  caraway,     *     *     *^     croton,     *     *     * ;     all 
I  the  foregoing  not  specially  provided  for  in  this  Act.     (Free.) 

284.  Castor  beans  or  seeds,  50  cents  per  bushel  of  fifty  pounds. 

285.  Flaxseed  or  linseed,  poppy  seed,  and  other  oil  seeds,  not  specially 
provided  for  in  this  act,  30  cents  per  bushel  of  fifty -six  pounds ;  but  no 
drawback  shall  be  allowed  on  oil  cake  made  from  imported  seed. 

286.  Garden  seeds,  agricultural  seeds,  and  other  seeds,  not  specially 
provided  for  in  this  Act,  20  per  centum  ad  valorem. 

699.  Seeds:  Anise,  canary,   caraway,     *     *     * ;   all   the  foregoing  not 
specially  provided  for  in  this  Act.     (Free.) 


1909 


1897 


1894 


1890  < 


1883  < 


390  DIGEST   OF   CUSTOMS   DECISIONS. 

452.  ♦  *  *  otiior  oil  soods  of  like  character,  other  than  linseed  or 
flaxseed,  one-fourth  of  1  cent  per  pound. 

4(3.").  Garden  seeds,  except  seed  of  the  sugar  beet,  20  per  centum  ad 
valorem. 

4(i6.  Linseed  or  flaxseed,  30  cents  per  bushel  of  fifty-six  pounds;  but  no 
drawback  shall  be  allowed  on  oil  cake  made  from  imported  seed. 

700.  *  *  *  seeds  of  all  kinds,  except  medicinal  seeds  not  specially 
enumerated  or  provided  for  in  this  Act.      (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Asparagus  Seeds  classified  as  seed  not  specially  provided  for  under  para- 
grapli  212  are  claimed  free  of  duty  as  crude  drugs  under  paragraph  477,  or 
dutiable  as  drugs  advanced  in  value  luider  paragraph  27.  The  claims  were 
unsupported  and  overruled. — Ab.  3SG19. 

Impurities  in  Flaxseed. — Flaxseed  and  screenings  mingled  therewith,  if 
the  screenings  are  of  a  commercial  value,  to  be  separately  assessed  with  duty 
under  the  tariff  act  of  October  3,  1913,  and  flaxseed  at  the  rate  of  20  cents  per 
bushel  under  paragraph  212  and  the  screenings  at  the  rate  of  10  per  cent  ad 
valorem  as  a  nonenumerated  unmanufactured  article  under  paragraph  385. — 
Dept.  Order  (T.  D.  34537). 

Lotus-Lily  Seeds,  or  so-called  lotus  nuts,  dutiable  according  to  condition  at 
the  rate  of  25  per  cent  ad  valorem  as  prepared  vegetables  under  paragraph  200,  or 
20  per  cent  ad  valorem  as  sweetmeats  under  paragraph  217,  or  5  cents  per 
pound  as  .seeds  not  speciallj  provided  for  under  paragraph  212. — Dept.  Order 
(T.  D.  3G171). 

Star  Anise  Seed. — The  crude  seed  of  the  star  anise,  a  plant  totally  different 
from  the  anise,  is  not  dutiable  as  "anise  seed";  or,  its  oil  being  obtained  by 
distillation  and  not  expression,  as  "other  oil  seeds,"  inider  paragraph  212; 
but  admissible  free  as  "drugs,  such  as  seeds  (aromatic,  not  garden  seeds), 
which  are  natural  and  uncoinpounded  drugs  and  not  edible  and  are  in  a  crude 
state,"  under  paragraph  477. 

The  presence  of  the  n.  s.  p.  f.  clause  in  each  of  two  comi)eting  paragraphs 
leaves  their  relative  applicability  the  same  as  if  these  words  had  not  been 
employed.— U.  S.  v.  McKesson  &  Kobbins  (Ct.  Cnst.  Appls.),  T.  D.  30257;  (G.  A. 
7791 )  T.  D.  35797  a  (firmed. 

Crude  star  ani.se  seed,  following  U.  S.  v.  INIcKesson  &  Robbins  (7  Ct.  Cust. 
Appls.,  — ;  T.  D.  30257),  decided  concurrently  herewith,  is  not  dutiable  as 
"  ani.se  seed,"  under  paragraph  212,  but  admissible  free  under  paragraph  477. — 
U.  S.  V.  Tappenbeck  (Ct.  Cust.  Appls.),  T.  D.  3G25S ;  (G.  A.  7791)  T.  D.  35797 
aflirmed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Alligator  Pear  Seeds. — They  were  assessed  for  duty  as  seeds  not  specially 
provided  for  at  the  rate  of  10  cents  per  pound  under  pnragrai)h  20(5.  They 
are  claimed  to  be  free  of  duty  under  the  provisions  of  paragraph  571. 

The  claim  is  made  under  this  paragraph  by  reason  of  the  fact  that  these  are 
.seeds  of  a  fruit  which  is  not  otherwise  provided  for  in  the  law;  hence,  being  a 
part  of  the  fruit,  it  is  claimed  the  .seeds  should  be  free  as  the  fruit  would  be. 
The  protests  are  overruled.— Ab.  28250  (T.  D.  32424). 

Brussels  Sprout  Seeds  asses.sed  as  seeds  not  specially  provided  for  were 
claimed  dutiable  as  cabbage  seeds  under  i)iiragraph  200.  We  note  in  seed 
catalogues  that  Brussels  sprout  seeds  are  listed  entirely  separate  and  distinct 
from  cabbage  seeds.  We  conclude  the  asse.ssment  in  this  case  is  correct. — 
Ab.  341G9  (T.  D.  33984). 


SCHEDULE   G — AGRICULTURAL   PRODUCTS   AND   PROVISIONS.       391 

Castor  Seed — Allowance  for  Impurities. 

Castor  seed  to  be  analyzed  by  the  Linseed  Association  of  New  York,  and 
allowance  to  be  made  for  nonoleaginous  matter  therein  in  excess  of  3  per 
cent.— Dept.  Order  (T.  D.  32775). 

Take,  Gp:nerally. — Impurities  ordinarily  present  in  an  article  of  mercliandise 
do  not  constitute  tare;  only  those  impurities  not  ordinarily  present  in  the  mer- 
chandise as  traded  in  may  be  the  subject  of  an  allowance  for  tare.  Seeberger  v. 
Wright  (157  U.  S.,  183)  ;  Shallus  v.  U.  S.  (1  Ct.  Gust.  Appls.,  316). 

Take  in  Castor  Seeds. — Without  passing  on  the  relevancy,  as  testimony  here, 
of  a  certificate  showing  the  results  of  an  analysis  made  at  the  place  of  export, 
this  certificate  may  be  taken  as  in  the  natux'e  of  an  admission  against  interest, 
and  since  it  is  made  apparent  that  no  allowance  is  commonly  made  as  between 
seller  and  buyer  of  castor  seeds,  except  in  cases  where  the  impurities  exceed 
3  per  cent,  and  then  only  for  the  excess  over  and  above  3  per  cent,  the  allowance 
here  should  have  been,  not  for  5,  but  for  the  excess  above  3  per  cent,  namely, 
2  per  cent.— U.  S.  v.  Baker  Castor  Oil  Co.  (Ct.  Cust.  Appls.),  T.  D.  32076; 
(G.  A.  7088)  T.  D.  30878  modified  and  affirmed. 

Swiss  Chard  Seed. — The  merchandise,  classified  as  seeds  not  specially  pro- 
vided for  under  paragraph  266,  was  claimed  to  be  dutiable  under  the  provision 
in  the  same  paragraph  for  beet  seed.  Protest  sustained. — Ab.  23874  (T.  D. 
30879). 

Flaxseed — Impurities. — The  screenings  from  flaxseed,  if  returned  by  the 
appraiser  as  of  conmierclal  value,  should  be  assessed  with  duty  at  10  per 
cent  ad  valorem  either  umler  paragraph  479  or  paragraph  480. — Dept.  Order 
(T.D.  31177). 

liotus  Lilly  Seeds  were  held  dutiable  as  seeds  not  specially  provided  for 
under  paragraph  260.— Ab.  34333  (T.  D.  34026). 

Lotus  Nuts  properly  dutiable  as  seeds  under  paragraph  206,  at  the  rate  of 
10  cents  per  pound.— Dept.  Order  (T,  D.  31373). 

Marjoram  Seeds— Dill  Seeds.— On  the  autliority  of  G.  A.  5272  (T.  D. 
24204)  dill  seeds  were  held  entitled  to  free  admission  as  a  drug  under  para 
graph  559.  Marjoram  seeds  classified  under  paragraph  266. — Ab.  30672  (T.  D. 
39997). 

Melon  Seeds  fit  for  germinating  purposes  held  properly  assessed  under 
paragraph  266.— Ab.  30826  (T.  D.  33031). 

Peeled  Melon  Seed. — Melon  seed  which  have  been  reduced  in  size  by  peeling, 
that  have  been  roasted  and  salted  for  food,  their  germinating  quality  disap- 
pearing in  these  processes,  are  not  to  be  deemed  vegetables  proper  or  as 
unmanufactured,  but  come  within  the  category  of  manufactured  articles  and 
are  dutiable  as  a  nonenumerated  manufacture  under  paragraph  480.  U.  S.  v. 
Kauffman,  84  Fed  Rep.,  446.— U.  S.  v.  Shing  Shun  &  Co.  (Ct.  Cust.  Appls.), 
T.  D.  32113  (G.  A.  Ab.  25572)  ;  T.  D.  31589  reversed. 

Salted  Melon  Seed,  roasted,  dutiable  as  nonenumerated  manufactured 
articles  at  20  per  cent  ad  valorem  under  paragraph  480.— Dept.  Order  (T.  D. 
33344). 

Parsley  Seed. — As  this  importation  does  not  possess  the  germinating  quality 
and  was  not  imported  for  planting  purposes,  we  are  of  the  opinion  that  it  is 
not  a  seed  within  the  meaning  of  that  paragraph,  but  falls  under  the  provision 
in  paragraph  559  for  "drugs,  such  as  seeds  (aromatic,  not  garden  seeds),  in  a 
crude  state."  Note  U.  S.  v.  Kaufiman  (84  Fed.  Rep.,  446)  and  U.  S.  v.  Shing 
Shun  &  Co.  (2  Ct.  Cust.  Appls.,  388;  T.  D.  32113).— Ab.  36223  (T.  D.  34677). 


392  DIGEST   OF   CUSTOMS  DECISIONS. 

Weight  of  Poppy  Seed. — No  fixed  standard  of  \veij,'ht  per  bushel  for  poppy 
seed;  the  tluties  to  be  assessed  ou  actual  weight  and  measure  in  each  instance. — 
Dept.  Order  (T.  D.  31364). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Asparagus  Seed. — The  importers  contended  that  the  goods  were  imported 
for  medicinal  purposes  and  should  he  admitted  free  of  duty  under  paragraph 
548,  relating  to  crude  drugs.     Protest  overruled.— Ab.  233.j3  (T.  D.  30G45). 

Wild  Aparagiis  Seed. — Certain  wild  asparagus  seed,  classified  under  para- 
graph 254,  as  seeds  not  .specially  provided  for,  were  claimed  to  be  free  of  duty 
under  paragraph  548,  relating  to  drugs,  including.  anK)ng  others,  "  seeds  aro- 
matic, and  seeds  of  morbid  growth."  There  being  no  evidence  showing  the 
seed  to  contain  any  aromatic  principle,  and  as  they  were  clearly  not  of  "  morbid 
growth,"  the  importers'  contention  was  overruled. — Ab.  7992   (T.  D.  2GG94). 

Canary  Seed,  which  is  botanically  a  grass  seed,  but  is  used  principally  as  a 
bird  food,  and  which  is  not  know^n  commercially  as  grass  seed,  is  not  free  of 
duty  under  the  provision  in  paragraph  656,  for  "  grass  seeds  *  *  *  not 
specially  provided  for,"  but  is  dutiable  under  paragraph  254,  covering  "  seeds  of 
all  kinds  not  specially  enumerated." — Nordlinger  v.  U.  S. ;  McElroy  v.  U.  S. 
(C.  C.  A.),  T.  D.  24976;  119  Fed.  Rep.,  478  alRrmed  and  (G.  A.  4328)  T.  D. 
20517  reversed. 

Chestnuts  Treated  for  Use  as  Seeds. — There  seems  to  be  no  question  that 
they  are  chestnuts  and  still  retain  the  germinating  quality.  Even  though 
they  are  fit  for  seeds,  as  claimed  by  the  importers,  we  see  no  reason  for  holding 
that  any  treatment  which  would  emphasize  or  increase  their  growing  quality 
would  bar  them  from  the  class  of  ordinary  chestnuts.  Thoy  possess  all  the 
qualities  that  chestnuts  would  possess  except  that  of  being  fit  for  food. — 
Ab.  19945  (T.  D.  29339). 

Date  Seeds. — Seed  of  the  date  palm  held  not  to  be  palm  nuts,  but  seed  not 
otherwise  provided  for  under  paragraph  254. — T.  D.  21.544  (G.  A.  4534). 

Flaxseed^Impurities. — Invoices  of  flaxseed  showed  the  gross  weight  and  a 
tare  of  5  pounds  per  bag  and  a  deduction  of  4  per  cent  for  impurities,  composed 
of  clay,  sand,  and  gravel.  The  collector  deducted  the  tare,  which  was  the 
weight  of  the  bags,  but  refused  to  allow  for  impurities,  asse.ssing  a  duty  of  20 
cents  a  bushel  of  56  pounds  upon  the  gross  weight,  less  the  tare.  The  case 
turned  upon  the  meaning  of  the  word  draught,  in  R.  S.  2898,  the  Government 
claiming  that  it  is  a  misspelling  of  the  word  "'  draft."  The  court  sees  no  good 
reason  for  this  view.  The  word  refers  to  arbitrary  deductions  and  not  to  im- 
purities, and  the  importer  is  entitled  to  an  allowance  for  impurities. — Seeberger 
V.  Wright  &  Lawther  Co.,  157  U.  S.,  183. 

Kale  Seed. — The  importers  contend  that  an  importation  of  kale  seed,  classi- 
fied under  paragraph  254,  should  have  been  classified  free  of  duty  under  para- 
graph 656,  relating  to  flower  and  grass  seeds  not  specially  provided  for.  Pro- 
test overruled.— Ab.  7993  (T.  D.  26694). 

Mushroom  Spawn  dutiable  as  seeds  at  30  per  cent  ad  valorem  under  para- 
graph 254.— T.  D.  20128   (G.  A.  4282). 

Pumpkin  Seeds,  classified  under  paragraph  254.  Pumpkin  seeds  are  used 
by  certain  classes  of  people  as  food  after  being  prepared  but  not  sufliciently  so  to 
warrant  classifying  them  under  the  head  of  vegetables.  The  same  comment  ap- 
plied to  Sonn  11.  Magone  (159  U.  S.,  417),  cited  by  the  importers.  We  do  not 
think  the  record  in  this  case  warrants  us  in  removing  this  commodity  from  the 


SCHEDULE   G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.       393 

paragraph  where  we  thiuk  it  is  most  specifically  provided  for. — Ab.  23511  (T.  D. 
30710). 

Rubber  Seeds. — The  board  held  so-called  uianicoba  seeds,  which  are  the 
seeds  of  the  rubber  tree,  to  have  been  properly  classified  under  paragraph  254. — 
Ab.  20359  (T.  D.  29449). 

Seeds — Pepper — Wormwood— Celeriac — Dandelion — Sage — Parsley. — The 
merchandise  in  question  consists  of  pepper,  wormwood,  celeriac,  dandelion, 
sage,  and  parsley  seeds,  all  of  which  \vere  classified  under  paragraph  254  as 
"  seeds  of  all  kinds,  not  specially  provided  for."  They  are  claimed  to  be  free 
under  the  provision  in  paragraph  548  which  relieves  from  duty  "  seeds  aromatic 
which  are  drugs  and  not  edible,"  etc. 

With  respect  to  the  parsley  seeds  this  claim  must  be  sustained  in  view  of 
board  decision  In  re  Peek  et  al.,  G.  A.  5272  (T.  D.  24204)  and  overruled  as  to 
all  other  merchandise.— Ab.  2374  (T.  D.  25499). 

Sesame  Seed  are  dutiable  under  the  provision  in  paragraph  254  for  "  flax- 
seed or  linseed  and  other  oil  seeds  not  specially  provided  for,"  rather  than 
under  paragraph  548  as  "  seeds  aromatic,  and  seeds  of  morbid  growth,"  or  under 
the  provision  in  paragraph  626  for  the  oil  of  sesame  or  sesamum  seed. — T.  D. 
29426   (G.  A.  6839). 

Sesame  seed,  although  removed  from  its  shell,  is  dutiable  under  paragraph 
254  as  an  oil  seed,  and  is  not  dutiable  under  section  6.  G.  A.  2085  and  G.  A. 
4093  distinguished.— T.  D.  22435  (G.  A.  4748). 

Seeds  of  Shrubs  and  Vines. — No  testimony  was  taken  in  the  case  and  no 
samples  produced.  The  appraiser's  report  shows  the  importation  in  question 
consists  of  seeds  of  salisburia  (an  ornamental  tree),  wistaria  (a  climbing 
shrub),  limonia  (shrub),  ilex  (holly),  and  pueraria  (a  tuberous-rooted  climbing 
plant).  We  do  not  think  the  seeds  of  a  shrub  or  tree  or  a  hardy  vine,  such 
as  holly  or  wistaria,  were  intended  to  be  included  within  the  description  of 
flow^er  seeds  in  paragraph  656.  The  commodity  is  correctly  classifiable  as 
seeds  not  specially  provided  for.— Ab.  19947  (T.  D.  29339). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Seed  of  the  Australian  Salt  Bush  is  dutiable  as  seed  not  specially  provided 
for  and  not  as  grass  seed.— T.  D.  17836  (G;  A.  3770). 

DECISIONS  UNDER  THE  ACT  OP  1890. 

Seed  of  the  Lathyrus  Silvestris  Wagneri,  a  new  fodder  plant,  is  agri- 
cultural and  not  flower  seed.— T.  D.  15162  (G.  A.  2688). 

Chicory  Seed  is  dutiable  as  a  garden  or  agricultural  seed  and  not  as  flower 
or  grass  seed.— T.  D.  15177  (G.  A.  2703). 

Sage  Seed  and  Pepper  Seed. — Sage  seed  is  dutiable  as  garden  seed  and  not 
as  sage  nor  as  a  drug. 

Pepper  seed  is  dutiable  as  garden  seed  and  not  as  cayenne  pepper,  pepper,  or 
a  drug.— T.  D.  15165  (G.  A.  2691). 

Balm,  Rosemary,  and  Thyme  Seed  are  garden  seed.^ — T.  D.  10949  (G.  A. 
444). 

DECISIONS  UNDER  THE  ACT  OP  1888. 

Certain  Beet  and  Cabbage  Seeds  held  to  be  garden  seed  under  paragraph 
465.— Ferry  v.  Livingston,  115  U.  S.,  542. 

1913        213.  Straw,  50  cents  per  ton. 
1909        267.  Straw,  $1.50  per  ton. 


394  DIGEST   OF  CUSTOMS  DECISIONS. 

1897  255.  Straw,  $1.50  per  ton. 

1894  207A.  Straw,  15  per  centum  ad  valorem, 

1890  280.  Straw,  30  per  centum  ad  valorem. 

1883  79G.  Straw,  unmanufactured.      (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1S90. 

Straw  Xot  Free  a.s  Paper  Stock. — Straw  used  for  tlie  manufacture  of  paper 
is  (iutiai)le  as  straw  and  not  free  as  paper  stock. — T.  D.  IIUIS  (G.  A.  4G1). 

1913  214.  Teazels,  15  per  centum  ad  valorem. 

1909  2G8.  Teazels,  30  per  centum  ad  valorem. 

1897  256.  Teazles,  30  per  centum  ad  valorem. 

1894  2073.  Teazles,  15  per  centum  ad  valorem. 

1890  290.  Teazles,  30  per  centum  ad  valorem. 

1883  803.  Teazles.     (Free.) 

1913        21*5.  Vegetables  in  their  natural  state,  not  specially  provided  for  in 
this  section,  15  per  centum  ad  valorem. 


269.  Vegetables  in  their  natural  state,  not  specially  provided  for  in  this 
section,  25  per  centum  ad  valorem. 

257.  Vegetables  in  Iheir  natural  state,  not  specially  provided  for  in  this 
Act,  25  per  centum  ad  valorem. 

1894        ~^^'  ^'^getables  in  their  natural  state,  not  specially  provided  for  in  this 
Act,  10  per  centum  ad  valorem. 


1909 

1897 


1890 

1883 


288.  Vegetables  in  their  natural  state,  not  specially  provided  for  in  this 
Act,  25  per  centum  ad  valorem. 

286.  Vegetables  in  their  natural  state,  or  in  salt  or  brine,  not  specially 
enumerated  or  provided  for  in  this  Act,  10  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 


Green  Corn  on  the  Cob  dutiable  at  the  rate  of  15  per  cent  ad  valorem  under 
paragraph  215,  as  vegetables  in  their  natural  state  not  specially  provided  for. — 
Dept.  Order  (T.  D.  35806). 

Lui>ins. — Italian  lupins  classified  as  vegetable  in  their  natural  state,  under 
paragraph  215,  claimed  free  of  duty  as  grass  seed  under  paragraph  595,  or 
under  the  provision  for  "  guano,  manures,  and  all  substances  used  only  for 
manure  "  in  paragraph  499. 

It  was  found  that  the  lupins  in  question  were  imported  for  seeding  purposes, 
to  raise  forage,  or  a  growth  to  plow  under  as  a  dressing  or  manure ;  but  there 
is  no  evidence  that  the  lupins  were  ever  used  as  manure  in  the  condition  im- 
ported. Protest  overruled.  G.  A.  502  (T.  D.  11059),  Ab.  10666  (T.  D.  27244), 
Ab  25276  (T.  D.  31478),  G.  A.  6350  (T.  D.  27306),  and  G.  A.  6428  (T.  D.  27578) 
cited.— Ab.  38756. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Cipollina. — A  small  bulb  resembling  an  onion  in  ai)pearance  and  called 
cipoUina,  assessed  as  a  vegetable  in  its  natural  state  under  paragraph  269,  was 
claimed  dutiable  as  an  onion  or  garlic  (par.  261).  Protest  overruled.  Ab.  14300 
(T.  D.  27892)  noted.— Ab.  33201  (T.  D.  33668). 


SCHEDULE   G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.      395 

Crosnes  assessed  as  vegetables  in  their  natural  state  under  paragraph  269, 
were  claimed  dutiable  as  potatoes  (par.  265).  Protest  overruled. — Ab.  33980 
(T.  D.  33833). 

Horse-Radish  Roots  not  Vegetables. — A  review  of  the  decisions  shows  that 
the  word  "  vegetables "  has  not  been  employed  in  tariff  acts  in  a  strictly 
botanical  sense,  but  rather  has  been  applied  to  vegetables  commonly  used  as 
food.  Horse-radish  is  botanically  a  vegetable.  Its  use,  however,  is  not  as  a 
food,  but  as  a  condiment.  It  is  free  of  duty  under  paragrapli  630,  as  a  vegetable 
substance,  unmanufactured,  not  otherwise  specially  provided  for. — U.  S.  i\ 
Wallace  et  al.  (Ct.  Gust.  Appls.),  T.  D.  33413;  (G.  A.  Ab.  30673)  T.  D.  32997 
and  (G.  A.  Ab.  30988)  T.  D.  33055  affirmed. 

The  protest  rightly  claimed  the  merchandise  to  be  entitled  to  free  entry  as  a 
vegetable  substance,  unmanufactured,  under  paragraph  630.  The  case  is  ruled 
by  U.  S.  V.  Wallace  et  al.,  supra  (T.  D.  33413).— U.  S.  v.  Nix  &  Co.  et  al.  (Ct. 
Gust.  Appls.),  T.  D.  33414;  (G.  A.  Ab.  30673)  T.  D.  32997  and  (G.  A.  Ab.  30988) 
T.  D.  33055  affirmed. 

Iniogara. — The  board  found  it  was  a  vegetable  used  for  food  and  that  it 
had  not  been  in  any  way  changed  from  its  natural  condition  except  that  it  was 
dried  in  the  sun.— Ab.  24914  (T.  D.  31335). 

Dried  Lily  Flowers. — Dried  shoots  of  the  lily  plant  classified  as  prepared 
vegetables  under  paragraph  252  were  held  dutiable  as  "  vegetables  in  their 
natural  state"  (par.  269).— Ab.  27931  (T.  D.  32333). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Dried  Cabbage  Leaves. — As  claimed  by  the  importers  and  on  the  authority 
of  Kraut  v.  U.  S.  (139  Fed.  Rep.,  94;  T.  D.  26161),  the  board  held  dried  cabbage 
leaves  dutiable  under  paragraph  257  as  vegetables  in  their  natural  state. — Ab. 
9773  (T.  D.  27022). 

Cipolline. — Goods  invoiced  as  "  cipoUine,"  and  consisting  of  small  bulbs  like 
an  onion,  were  held  dutiable  as  vegetables  in  their  natural  state  under  para- 
graph 257.    Ab.  14300  (T.  D.  27892)  followed.— Ab.  21899  (T.  D.  30037). 

Edible  Fungus. — An  edible  fungus  which  grows  on  the  bark  of  trees  and 
which  has  been  merely  dried  and  packed  loose  bears  a  greater  similitude  to 
vegetables  in  their  natural  state,  enumerated  in  paragraph  257,  than  to  mush- 
rooms prepared,  etc.,  in  tins,  enumerated  in  paragraph  241,  and  is  therefore 
dutiable  under  the  former  paragraph. — Sun  Kwong  On  v.  U.  S.  (C.  C),  T.  D. 
30127;  Ab.  21736  (T.  D.  29974)  affirmed. 
Japanese  and  Chinese  Vegetables. 

Prepared  Vegetables. — Certain  lotus  roots  and  radishes,  cut  into  slices  or 
thin  shreds  and  dried ;  so-called  "  warina,"  consisting  of  the  stem  of  a  plant 
split  lengthwise  into  two  or  three  pieces  and  dried ;  so-called  "  kampio  "  pro- 
duced by  cutting  the  skin  from  a  gourd  into  long  strips  and  drying  it,  and  beans 
which  have  been  parched  or  roasted,  are  dutiable  as  vegetables,  prepared  or 
preserved,  under  paragraph  241,  and  not  as  vegetables  in  their  natural  state, 
under  paragraph  257. 

Vegetables  in  Their  Natural  State. — Certain  ferns  and  bracken,  prepared 
merely  by  drying  and  not  further  changed  from  their  natural  condition,  are 
dutiable  as  vegetables  in  their  natural  state,  under  paragraph  257,  and  not  as 
prepared  or  preserved  vegetables,  under  paragraph  241. — T.  D.  27020  (G.  A. 
6267). 

Legumes  From  China. — A  leguminous  plant  of  the  genus  Pueraria,  grown 
in  China,  though  occasionally  designated  a  "  yam  "  in  commerce,  such  designa- 


396 


DIGEST   OF   CUSTOMS   DECISIONS. 


tion  is  not  definite,  uniform,  and  Kenerul.  The  plant  is  not  a  yam,  and  is  duti- 
nlile  under  paragrapli  257. — U.  S.  r.  Kwong  Yuen  Shinj,'  (Ct.  Cust.  Appls.),  T.  D. 
30773;  T.  D.  30145  (C.  C.)  reversed  and  Ab.  20957  (T.  D.  29664)  affirmed. 

Lily  Root  known  as  yuk  juk,  which  has  been  cleaned,  sliced,  and  dried  for 
preservation,  was  claimed  to  be  free  of  duty  as  a  vegetable  in  its  natural  state 
under  paragraph  257,  tariff  act  of  1897,  and  paragraph  269,  act  of  1909.  Pro- 
tests sustained  in  so  far  as  they  cover  importations  under  the  act  of  1897.  Ab. 
21689  (T.  D.  29946)  followed.— Ab.  24761   (T.  D.  31272). 

Dried  Okra  pods,  in  a  whole  state,  which  have  been  placed  on  strings  for 
convenient  liandling,  are  dutiable  as  vegetables  in  their  natural  state  under 
paragraph  257  and  not  as  prepared  or  preserved  vegetables  under  paragraph 
241.— T.  D.  26863   (G.  A.  6210). 

DECISIONS  UNDER  THE  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 


Tomatoes  are  dutiable  as  vegetables  and  not  as  fruits.  In  common  and 
popular  acceptation  of  the  words,  the  term  "  vegetables  "  includes  "  tomatoes  " 
and  the  term  "  fruits  "  does  not.— Nix  v.  Hedden  (C.  C),  149  U.  S.,  304. 


1913 


1909 


1897 


1894< 


210.  Fish,  except  shellfish,  by  whatever  name  known,  packed  in  oil 
or  in  oil  and  other  substances,  in  bottles,  jars,  kegs,  tin  boxes,  or  cans, 
25  per  centum  ad  valorem ;  all  other  fish,  except  shellfish,  in  tin  packages, 
not  specially  provided  for  in  this  section,  15  per  centum  ad  valorem; 
caviar  and  other  preserved  roe  of  fish,  30  per  centum  ad  valorem ;  fish, 
skiimed  or  boned,  three-fourths  of  1  cent  per  pound. 

270.  Fish  (except  shellfish),  by  whatever  name  known,  packed  in  oil, 
in  bottles,  jars,  kegs,  tin  boxes,  or  cans,  shall  be  dutiable  as  follows : 
When  in  packages  containing  seven  and  one-half  cubic  inches  or  less, 
1*  cents  per  bottle,  jar,  keg,  box,  or  can ;  containing  more  than  seven 
and  one-half  and  not  more  than  twenty-one  cubic  inches,  2^  cents  per 
bottle,  jar,  keg,  box,  or  can ;  containing  more  than  twenty-one  and  not 
more  than  thirty-three  cubic  inches,  5  cents  per  bottle,  jar,  keg,  box,  or 
can ;  containing  more  than  thirty-three  and  not  more  than  seventy  cubic 
inches,  10  cents  per  bottle,  jar,  keg.  box,  or  can;  all  other  fish  (except 
shellfish)  in  tin  packages,  30  per  centum  ad  valorem;  *  *  caviar, 
and  other  preserved  roe  of  fish,  30  per  centum  ad  valorem. 
^     273.  *    *    *    fish,  skinned,  or  boned,  li  cents  per  pound ;    *    *    * 

258.  Fish  known  or  labeled  as  anchovies,  sardines,  sprats,  brislings, 
sardeles,  or  sardellen,  packed  in  oil  or  otherwise,  in  bottles,  jars,  tin 
boxes  or  cans,  shall  be  dutiable  as  follows :  When  in  packages  contain- 
ing seven  and  one-half  cubic  inches  or  less,  1^  cents  per  bottle,  jar,  box, 
or  can ;  containing  more  than  seven  and  one-half  and  not  more  than 
twenty-one  cubic  inches.  2i  cents  per  bottle,  jar,  box,  or  can ;  con- 
taining more  than  twenty-one  and  not  more  than  thirty-three  cubic 
inches,  5  cents  per  bottle,  jar,  box,  or  can;  containing  jnore  than  thirty- 
three  and  not  more  than  seventy  cubic  inches,  10  cents  per  bottle,  jar, 
box,  or  can;  if  in  other  packages,  40  per  centum  ad  valorem.  All 
other  fish  (except  shellfish)  in  tin  packages,  30  per  centum  ad 
valorem.     *     *     *. 

261.  *     *     *     fish,  skinned  or  boned,  li  cents  per  pound ;     *     *     *. 

208.  Anchovies  and  sardines,  packed  in  oil  or  otherwise,  in  tin  boxes 
measuring  not  more  than  five  inches  long,  four  inches  wide,  and  three 
and  one-half  inches  deep,  10  cents  per  whole  box ;  in  half  boxes,  measur- 
ing not  more  than  five  inches  long,  four  inches  wide,  and  one  and  five- 
eighths  inches  deep,  5  cents  each ;  in  quarter  boxes,  measuring  not  more 
than  four  and  three-fourths  inches  long,  three  and  one-half  inches  wide, 
and  one  and  one-fourth  inches  deep,  2}  cents  each ;  when  imported  in  any 
other  form,  40  per  centum  ad  valorem. 

211.  Fish  in  cans  or  packages  made  of  tin  or  other  material,  except 
anchovies    and    sardines     *     *     *,    not    specially    enumerated    or    pro- 

.  vided  for  in  this  Act,  20  per  centum  ad  valorem. 


1890 


1883 


SCHEDULE   G AGRICULTUEAL  PRODUCTS  AND  PROVISIONS.       397 

291.  Anchovies  and  sardines,  packed  in  oil  or  otlierwise,  in  tin  boxes 
measuring  not  more  tlian  five  inclies  long,  four  inches  wide,  and  three 
and  one-half  inches  deep,  10  cents  per  wliole  box ;  in  half  boxes,  meas- 
uring not  more  than  five  inches  long,  four  inches  wide,  and  one  and  five- 
eighths  inches  deep,  5  cents  each ;  in  quarter  boxes,  measuring  not  more 
than  four  and  three-fourths  inches  long,  three  and  one-half  inches  wide, 
and  one  and  one-fourth  inches  deep,  2^  cents  each ;  when  imported  in  any 
other  form,  40  per  centum  ad  valorem. 

295.  Fish  in  cans  or  packages  made  of  tin  or  other  material,  except 
anchovies  and  sardines  *  *  *^  not  specially  enumerated  or  provided 
for  in  this  Act,  30  per  centum  ad  valorem. 

281.  Anchovies  and  sardines,  packed  in  oil  or  otherwise,  in  tin  boxes 
measuring  not  more  than  five  inches  long,  four  inches  wide,  and  three 
and  one-half  inches  deep,  10  cents  per  whole  box ;  in  half  boxes,  measur- 
ing not  more  than  five  inches  long,  four  inches  wide,  and  one  and  five- 
eighths  deep,  5  cents  each ;  in  quarter  boxes,  measuring  not  more  than 
four  inches  and  three-quarters  long,  three  and  one-half  inches  wide,  and 
one  and  a  quarter  deep.  2i  cents  each ;  when  imported  in  any  other  form, 
40  per  centum  ad  valorem. 

282.  Fish  preserved  in  oil,  except  anchovies  and  sardines,  30  per 
centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Fish,  Boned. 

Boned  Salmon. — Salmon  from  which  the  larger  part  of  the  backbone  had  been 
removed,  leaving  the  side  bones  and  other  bones  in  the  fish,  and  which  had  been 
treated  with  a  solution  of  salt  or  brine  for  the  purpose  of  preserving  them 
during  transportation  and  not  sufficient  to  affect  their  acceptability  to  the  con- 
suming public  as  fresh  fish,  were  not  boned  within  the  meaning  of  paragraph 
216,  but  were  entitled  to  free  entry  under  the  provision  for  "  fresh-water  fish, 
and  all  other  fish  not  otherwise  specially  provided  for  "  in  paragraph  483. 

"  Boned  "  Defined. — The  term  "  boned,"  according  to  its  common  signification, 
does  not  necessarily  mean  boneless,  but  substantially  freed  of  bone. 

Whether  or  not  an  article  is  boned  can  not  be  determined  by  the  process  em- 
ployed. A  process,  for  instance,  which  will  render  a  flat  fish  like  the  halibut 
boned  may  not  have  the  same  result  when  applied  to  a  fish  of  different  ana- 
tomical construction,  such  as  the  salmon. — Woodward  &  Sou  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  35918;  (G.  A.  7719)  T.  D.  35364  reversed. 

Fish  in  Lard. — Fish  in  tins  being  packed  in  lard  was  found  not  to  be  the 
high-grade  delicacy  intended  to  be  covered  by  the  25  per  cent  provision  in  para- 
graph 216,  and  it  was  held  dutiable  at  15  per  cent,  as  claimed. — Ab.  38862. 

Fish  in  Oil,  Skinned  or  Boned. — Boned  fish  packed  in  oil,  in  tins  or  bottles, 
is  dutiable  under  the  first  clause  of  paragraph  216,  at  25  per  cent,  under  the 
general  plan  of  the  fish  schedule  pointed  out  in  the  case  of  Tokstad-Burger 
Co.,  protest  764910,  G.  A.  7720  (T.  D.  35365),  and  not  at  three-fourths  of  1  cent 
per  pound  as  fish,  skinned  or  boned. — T.  D.  35366  ( G.  A.  7721 ) . 

Fish  Packed  in  Fish  Oil. — The  provision  for  fish  in  oil  in  paragraph  216,  is 
not  limited  to  fish  packed  in  oil  other  than  fish  oil.  If  fish  oil  is  used  instead 
of  olive,  peanut,  or  other  vegetable  oil,  the  product  is  still  fish  packed  in  oil. 
Strohmeyer  &  Arpe  Co.  v.  U.  S.  (5  Ct.  Cust.  Appls.,  527 ;  T.  D.  35175)  followed.— 
T.  D.  35826  (G.  A.  7798). 

The  chemical  analyses  showed  5.7  per  cent  oil  with  these  fish  in  tins.  It  is 
immaterial  how  this  oil  became  present.  The  additional  duty  provided  in 
paragraph  216,  was  intended  to  reach  any  case  in  which  oil  is  part  of  the  sub- 
stance in  which  the  fish  is  found  packed  when  offered  for  importation. — Stroh- 
meyer &  Arpe  Co.  v.  U.  S.  (Ct.  Cust  Appls.),  T.  D.  35175;  (G.  A.  Ab.  35629) 
T.  D.  34459  affirmed. 


398  DIGEST   OF   CUSTOMS   DECISIONS. 

Fish  Roe. 

Pkeserved. — The  constant  presence  and  application  of  heat  or  cold  as  an  ar- 
resting agency  of  decomposition  does  not  constitute  preservation. 

Fish  Roe,  Salted,  When  not  Presekved. — Fish  roe,  salted  sufliciently  to  pre- 
serve it  during  the  winter,  but  not  during  the  summer,  in  the  climate  of  New 
York,  is  not  "  preserved "  within  the  meaning  of  paragrapli  216.  U.  S.  v. 
Kagawa  (5  Ct.  Cust.  Appls.,  38S ;  T.  D.  34034)  distinguished.— Moscahlades 
Bros.  r.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35973;  Ab.  372SG  reversed. 

Fish,  Skinned  or  IJoned,  in  Tins. — Boned  or  .skinned  fish,  packed  in  tin  pack- 
ages, but  not  in  oil  or  in  oil  and  other  substances,  is  dutiable  as  "  all  other  lish 
in  tin  packages,"  at  15  per  cent  ad  valorem  under  the  second  clause  of  para- 
graph 216,  and  not  at  three-fourths  of  1  per  cent  per  pound  as  "  fish,  skinned 
or  boned,"  under  the  last  clause. — Tokstnd-Burger  Co,  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  35981;  (G.  A.  7720)  T.  D.  35365  affirmed. 

Under  the  general  plan  of  the  fish  schedule  of  the  tariff  act  of  1913  (1)  the 
raw  or  nearly  raw  food  product,  roughly  prepared  or  not  prepared  at  all,  is  to 
enter  free  of  duty;  (2)  fish  slightly  advanced  in  preparation  by  skinning  or 
boning  Is  to  pay  tliree-fourths  of  1  cent  per  pound;  (3)  fish  more  elaborately 
prepared  by  packing  in  tin  packages  pay  15  per  cent;  (4)  fish  highly  prepared 
in  tins  or  other  packages,  with  oil  or  oil  and  other  substances,  pay,  25  per  cent. 

Under  this  plan  for  gradation  of  duty  based  upon  the  condition  of  advance- 
ment, skinned  or  boned  fish  in  tins  is  dutiable  under  the  provision  for  fish  in 
tins  not  specially  provid(Hl  for  at  15  per  cent,  and  not  under  the  provision  for 
fi.sh.  skinned  or  boned. 

The  rule  which  requires  classification  under  the  more  specific  of  two  com- 
peting provisions  can  not  be  invoked  in  the  face  of  a  plain  purpose  to  the  con- 
trary manifested  by  the  language  used  l)y  Congress  in  framing  the  whole 
schedule.— T.  D.  35365  (G.  A.  7720)  ;  affirmed  by  T.  D.  35981  (Ct.  Cust.  Appls.) 
above. 

Fletched  Halibut. — The  merchandise  consists  of  large  halibut,  about  3  feet 
long,  cleaned,  cut  into  halves,  and  the  backbone  taken  out,  the  skin  remaining 
on  the  back  of  each  fish,  it  being  salted  for  preservation.  It  was  classified  by 
the  collector  under  the  last  clause  of  [)aragraph  216,  reading,  "fish,  skinned  or 
boned,  three-fourths  of  1  cent  per  pound,"  and  it  is  claimed  to  be  free  of  duty 
under  paragi-aph  483,  reading,  "  fresh-water  fish,  and  all  other  fish  not  other- 
wise specially  provided  for  in  this  section."  Protest  overruled. — Ab.  35547 
(T.  D.  34440). 

Fresh-water  fish  packed  in  tins  arc  properly  dutiable  under  the  provision  for 
"all  other  fish,  *  *  *  in  tin  packages,  not  specially  provided  for  in  this  sec- 
tion," in  paragraph  216,  and  are  not  entitled  to  free  entry  as  "  fresh-water 
fish"  under  paragraph  483.— T.  D.  37000  (G.  A.  8025). 

Fresh-Water  Fish  Skinned  and  Boned  dutiable  at  rate  of  three-fourths  of 
1  cent  per  pound  under  paragraph  216.— Dept.  Order  (T.  D.  34836). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Anchovies,  Brisling,  Sprats,  sardines,  and  alewives,  pickled,  salted,  or 
smoked,  in  tins,  30  per  cent  ad  valorem  under  paragraph  270;  in  kegs,  casks, 
or  boxes,  under  paragraph  270  or  273,  according  to  tlw  size  of  the  packages. — 
Dept.  Order  (T.  D.  32914). 

Antipasto  properly  dutiable  at  the  rate  of  30  per  cent  ad  valorem  under 
paragraph  270,  as  fish  in  tin  packages.— Dept.  Order  (T.  D.  33243). 


SCHEDULE   G AGRICULTURAL   PRODUCTS  AND   PROVISIONS.       399 

Dried  Bouito  assessed  under  paragraph  270,  held  dutiable  under  paragraph 
273  as  "  fish,  skinned  or  boned."— Ab.  29052  (T.  D.  32681). 

Fresh  Caviar. — An  examination  of  the  legislative  record  shows  that  the 
'■  situation  as  it  existed  "  was  known  when  the  paragraph  making  caviar  duti- 
able under  tariff  act  of  1909  was  "  pressed  upon  the  attention  of  the  legislative 
body  " ;  and  the  words  "  other  preserved  "  employed  in  that  paragraph  are  jiot 
to  be  taken  to  defeat  a  manifest  intention  of  the  Congress,  and  there  being 
no  evidence  to  show  what  process  the  caviar  of  the  importation  may  have  been 
subjected  to,  it  was  dutiable  under  paragraph  270.  U.  S.  v.  Cohn  (2  Ind.  Ter., 
474)  ;  Hubbard  v.  City  of  Taunton  (140  Mass.,  467)  ;  Kelly  v.  The  People  (132 
111.,  363).  Hansen  v.  U.  S.  (T.  D.  30769)  distinguished.— U.  S.  v.  American 
Express  Co.  (Ct.  Cust.  Appls.),  T.  D.  31636;  (G.  A.  7152)  T.  D.  31205  reversed. 

Fish  Balls  or  Fish  Pudding  in  Tins. — The  merchandise  consists  of  haddock 
and  other  material  combined,  fish  being  conceded  to  be  the  article  of  chief  value 
in  the  compound.  The  mixed-material  clause  of  paragraph  481  applies.  It 
must  be  taken  to  be  a  manufacture  in  which  fish  constitutes  the  material  of 
chief  value  and  it  is  one  not  specially  enumerated.  It  was  dutiable  as  if  wholly 
composed  of  fish  and  at  the  rate  assessed  by  the  board.  Murphy  v.  Arnson  (96 
U.  S.,  131);  American  Express  Co.  v.  U.  S.  (2  Ct.  Cust.  Appls.,  39;  T.  D. 
31591).— Benson  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33882;  (G.  A.  7465)  T.  D. 
33472  affirmed. 

Fish  in  Oil. — Looking  at  the  fish  schedule  of  the  act  of  1909  as  a  whole, 
and  considering  its  general  scope  and  effect  in  order  to  get  at  the  intent  of  the 
Congress,  we  find  that  with  the  exception  of  the  herring  and  niackrel  clauses, 
which,  by  reason  of  a  specific  eo  nomine  designation,  fall  outside  the  general 
plan  and  are  subject  to  a  different  rule,  Congress  evidently  intended,  first,  that 
the  most  advanced  class  of  fish,  to  wit,  those  packed  in  tins  with  oil  added  for 
flavor  and  preservation,  and  therefore  increasing  the  expense  of  preparation, 
should  pay  the  highest  rate;  second,  the  slightly  less  advanced  goods,  although 
packed  in  the  same  way  but  containing  no  oil,  namely,  the  fish  in  tins,  should 
pay  the  next  highest  rate ;  and  third,  that  fish  packed  in  packages  of  less  than 
one-half  barrel,  whether  tin  or  other  material,  should  also  pay  the  rate  for 
fish  in  tins ;  and,  finally,  that  fish  not  in  any  of  the  above  classes  should  pay 
a  still  lower  rate  of  I5  cents  per  pound  if  advanced  to  the  condition  of  skinned 
or  boned,  and  if  not  advanced  even  to  that  condition,  but  simply  fresh,  packed 
in  ice,  salted,  or  otherwise  prepared,  the  lowest  rate  of  all,  namely,  three-fourths 
of  1  cent  per  pound,  should  apply. 

Under  this  plan  the  fish  here  under  consideration  are  dutiable  under  tie  first 
clause  of  paragraph  270,  at  the  appropriate  rate  as  fish  in  oil  In  tins,  and  not  as 
fish,  skinned  or  boned,  under  paragraph  273. 

This  purpose  so  plainly  appears  from  the  language  used  by  Congress  that  the 
above  conclusion  is  arrivtnl  at,  irrespective  of  which  of  the  two  provisions,  when 
separated  from  the  context,  would  be  the  more  specific. — T.  D.  35269  (G.  A. 
7706). 

Fish  in  Tins. — The  merchandise  is  fish,  salted,  and  is  at  the  same  time  fish 
in  tin  packages,  and  it  was  covered  by  both  paragraphs  270  and  273.  As  to 
which  of  these  apply  the  more  specifically  seems  to  have  been  determined  by 
judicial  interpretation,  an  interpretation  that  appears  to  have  received  legis- 
lative approval.  Salt  fi.sh  in  tins  was  not  subject  to  the  duty  imposed  by  para- 
graph 273,  but  was  classifiable  as  "  other  fish  (except  shellfish)  in  tin  packages  " 
under  paragraph  270. — Chee  Chong  &  Co.  et  al.  v.  U.  S.  (Ct.  cust.  Appls.), 
T.  D.  35194;  (G.  A.  Ab.  36300)  T.  D.  34727  and  (G.  A.  7602)  T.  D.  34788 
affirmed. 


400  DIGEST   OF   CUSTOMS   DECISIONS. 

The  processes  to  which  the  lish  of  the  inii)ortation  had  been  subjected  put 
them  in  a  class  apart  from  "  fish  in  tin  pacliuges,"  as  provided  for  in  paragruph 
270.  The  evidence  sustains  the  finding  that  the  merchandise  here  consisted  of 
lierring  or  niacl<erel,  picliled  or  salted,  and  these  were  dutiable  as  such  under 
the  eo  nomine  provisions  of  paragraphs  272  and  273,  respectively. — U.  S.  v. 
v^raith  &  Nes.sle  Co.  et  al.  (Ct.  Cu.st.  Appls.),  T.  D.  33312;  (G.  A.  7380)  T.  D. 
32GS0  aflirnied. 

Fish  in  tins,  packed  in  oil  containing  small  quantities  of  tomato  sauce, 
dutiable  at  30  per  cent  ad  valorem  under  paragraph  270. — Dept.  Order  (T.  D. 
32765). 

Fish  Skinned  and  Boned  in  packages  of  less  than  one-half  barrel  held 
dutiable  under  paragraph  273.  Ab.  29052  (T.  D.  32681)  followed.— Ab.  29522 
(T.  D.  32767). 

Herrings  Under  Paragraph  2  73. — In  view  of  the  decisions  of  the  courts 
and  Board  of  General  Appraisers  and  in  view  of  departmental  rulings  besides, 
it  must  be  taken  that  the  various  small  fish  of  the  several  importations  come 
within  the  provision  for  herrings  in  paragraph  272,  and  not  within  paragraph 
270,  as  fish  packed  in  tin  boxes  or  cans.— U.  S.  v.  Miller  &  Tokstad  et  al ; 
U.  S.  V.  Moos  &  Co.  et  al ;  U.  S.  v.  Strohmeyer  &  Arpe  Co.  (Ct.  Cust.  Appls.), 
T.  D.  34443;  (G.  A.  7504)  T.  D.  33815,  (G.  A.  Ab.  34000)  T.  D.  33848,  and 
(G.  A.  Ab.  34389)  T.  D.  34033  affirmed. 

Sardines. — The  term  "  sardines  "  is  a  comprehensive  one,  and  includes  sprats, 
brislings,  and  herrings,  the  only  distinction  being  with  reference  to  the  size  of 
the  fish,  lierrings  ordinarily  being  larger.  They  are  all  members  of  the  herring 
genus  Clupcklw. 

Sardines  put  up  in  bouillon,  tomato  sauce,  vinegar,  or  mustard  sauce  helc? 
dutiable  as  "  herrings,  picked  or  salted,  smoked  or  kippered,"  at  one-half  of  1 
cent  per  pound  under  paragraph  272,  as  claimed  in  the  protests,  and  not  at  30 
per  cent  ad  valorem  as  fish  in  tins  under  paragraph  270. — T.  D.  33815  (G.  A. 
7504)  ;  affirmed  by  T.  D.  34443  (Ct.  Cust.  Appls.)  above. 

Herrings  Packed  in  Oil. — The  broad  language  of  paragraph  270,  fixing 
duty  on  fish  (except  shell li.sh),  by  w'hatever  name  known,  packed  in  oil,  makes 
the  legislative  intent  clear  to  include  all  fish  so  processed,  including  herrings. 
The  word  "herrings"  is  not  there  used,  but  herrings  are  included  within  its 
terms  just  as  definitely  and  exactly  as  if  the  word  had  been  employed,  for  it 
includes  fish  conditioned  as  there  de.scribed  by  whatever  name  known.  U.  S.  v. 
Smith  &  Nessle  Co.  (4  Ct.  Cust.  Appls.,  — ;  T.  D.  33312)  distinguished.— Smith 
&  Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34008;  (G.  A.  7474)  T.  D.  33588  affirmed. 

Herring,  Pickled  and  Boned,  or  Pickled,  Skinned,  and  Boned. — This  mer- 
chandise is  within  the  literal  meaning  of  the  langauge  in  both  paragraph  272 
and  paragraph  273,  but  "  herrings,  pickled,"  of  paragraph  272  is  the  more 
specific  designation  and  therefore  would  control.  Further  than  this,  "  herring" 
is  an  eo  nomine  designation.  Brennan  v.  U.  S.  (130  Fed.,  743)  and  U.  S.  r. 
Reiss  &  Brady  (136  Fed.,  741)  distinguished.— U.  S.  v.  Haaker  &  Co.  et  al. 
(Ct.  Cust  Appls.),  T.  D.  33884;  (G.  A.  7485)  T.  D.  33659  affirmed. 

Herring,  Pickled  or  Smoked. — In  paragraph  272,  Congress  has  corre- 
lated herrings  of  all  kinds,  and  has  included  there  herrings,  pickled  or  salted, 
smoked  or  kippered,  with  the  knowledge,  it  is  to  be  presumed,  that  kipi)ere(l 
herring  can  only  be  imiiorted  as  fish,  in  tins  and  has  so  made  of  the  terms  em- 
ployed a  designation  more  specific  than  "all  other  fish  (except  shellfish)  in  tin 
packages,"  paragraph  270.  The  importations  are  dutiable  under  paragraph 
272.     U.   S.  V.  Rosenstein    (T.  D.  31358)    distinguished.— Ahlbrecht  &  Son  v. 


SCHEDULE    G ACiRICULTURAL    PRODUCTS    AjS'D    PROVISIONS.       401 

U.  S. ;  Menzel  &  Co.  v.  U.  S.    (Ct.  Cust.  Appls.),  T.  D.  32226;    (G.  A.  7198) 
T.  D.  31474  reversed. 

Herrings,  Skinned  or  Boned.— Pickled,  salted,  or  smoked  herrings,  skinned 
or  boned,  dutiable  under  paragrapli  273,  at  the  rate  of  li  cents  per  pound. — 
Dept.  Order  (T.  D.  30511). 

Kamoboko. — On  the  authority  of  Benson  v.  U.  S.   (4  Ct.  Cust.  Appls.,  467; 
T.  D.  33882)  so-called  "kamoboko"  or  "  chikuwa,"  composed  of  tish,  boned  and 
ground,  salt  and  flour  added,  cooked,  and  packed  in  tins,  was  held  properly 
classified  as  fish  in  tins.— Ab.  35295  (T.  D.  34355). 
Kazunoko. 

Preserved. — When  fish  are  dried,  whether  by  means  of  the  heat  of  the  sun 
or  otherwise,  being  thereby  saved  from  decomposition  for  a  substantial  period 
of  time,  they  are  "  preserved  "  within  the  common  meaning  of  that  term. 

Fish  RoE.^The  term  "  pre.served "  in  paragraph  270  does  not  bear  a  re- 
stricted interpretation,  and  the  provision  there  for  "  caviar,  and  other  preserved 
roe  of  fish  "  was  intended  to  classify  all  fish  roe,  which  had  been  treated  in  any 
manner  for  preservation  for  food  purposes,  as  preserved  fish  roe. — U.  S.  v. 
Kagawa  &  Co.  et  al.  (Ct.  Cust.  Appls.),  T.  D.  34934;  (G.  A.  7507)  T.  D.  33911 
reversed. 

KIPPEREU  Hekking  in  TiN  Cans. — The  words  "  herrings,  kippered,"  in  para- 
graph 272,  are  construe<l  with  reference  to  the  commercial  meaning  of  those 
words  at  the  time  of  the  statute's  enactment,  and  while  it  would  appear  there 
may  have  been  occasional  importations  of  kippered  herring  not  in  tins,  the 
decided  preponderance  of  the  testimony  here  is  that  kippered  herring  are  com- 
monly imported  in  tins  and  can  only  be  so  imported  during  all  seasons  of  the 
J  ear,  and  "herrings,  kippered,"  must  be  taken  to  refer  to  the  fish  in  tin  con- 
tainers, and  as  such  these  are  dutiable  under  paragraph  272. — U.  S.  v.  Itoseu- 
stein  Bros.  (Ct.  Cust.  Appls.),  T.  D.  31357;  (G.  A.  7070)  T.  D.  30794  affirmed. 

Kippered  herring  in  tins  to  be  assessed  with  duty  under  paragraph  270  at 
30  per  cent  ad  valorem.— Dept.  Order  (T.  D.  30684). 

Shark  Fins  dutiable  as  "  fish,  skinned  or  boned,"  at  the  rate  of  IJ  cents  per 
pound  under  paragraph  273.— Dept.  Order  (T.  D.  31894). 

Tai  Tempura. — The  connnodity  which  is  manufactured  in  Japan  from  a  fi.sh 
known  as  "  tai,"  which  is  cleaned,  boned,  and  ground,  sauce  added,  cooked 
by  steam,  and  afterwards  fried  in  oil,  was  held  dutiable  as  fish  in  tins  under 
paragraph  270  rather  than  as  a  nonenumerated  manufactured  article  (par.  480). 
Benson  v.  U.  S.  (4  Ct.  Cust.  Appls..  467;  T.  D.  33882)  followed.— Ab.  34669. 

Tunny  Fish. — Tariff  acts  are  not  drawn  in  the  terms  of  science,  but  in  those 
of  commerce,  presumptively  the  language  in  common  use,  and  while  the  tunny 
fish  may  be  a  mackerel  in  the  eye  of  science  it  can  not  be  so  classified  for  cus- 
toms purposes,  it  not  being  popularly  or  commercially  known  as  such.  The  fish 
are  fish  in  tin  packages  and  they  were  properly  assessed  under  paragraph  270. — 
Meyer  &  Lange  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35436;  (G.  A.  7635)  T.  D. 
34916  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  3897. 

Anchovy  Relish. — A  relish  composed  of  anchovies,  olives,  and  pickles,  packed 
in  oil  in  small  gla.ss  jars,  anchovies  the  component  of  chief  value,  was  held 
dutiable  under  the   provision   of  paragraph  258  for   anchovies   in  jars.      The 

60690°— IS— VOL  1 2(5 


402  DIGEST    OF    CUSTOMS    DECISIONS. 

collector  had  classified  this  article  as  fish  iu  packaijes  containiiis  less  than 
one-half  a  barrel,  under  the  same  parasraph. — Ah.  21191  (T.  D.  29727). 

Antipasto. — So-called  "  antipasto,"  a  relish  composed  of  tunny  fish,  mush- 
rooms, olives,  onions,  and  srherkins  packed  in  olive  oil  in  small  tins,  and  having 
fish  for  its  chief  componenv  in  value  and  quantity,  is  dutiable  under  the  pro- 
vision for  fisli  in  tin  packajjes  in  paraj^raph  2.58,  either  directly  or  as  being  an 
unenumerated  article  composed  in  chief  value  of  fish  and  .so  dutiable  by  virtue 
of  section  7.  It  is  error  to  assess  the  article  under  the  provision  in  paragraph 
241  for  "  pickles  and  sauces  of  all  kinds  and  fish  paste  or  sauce." — T.  D.  27886 
(G.  A.  6535). 

Bismarck  Herrings. — Fish  in  tins,  pickled  with  vinegar  and  known  as 
"Bismarck  herrings,"  are  dutiable  as  "all  other  fish,  except  shellfish,  in  tin 
packages"  and  not  as  pickled  herring. — Kauffman  Bros.  v.  U.  S.  (C.  C),  99 
Fed.  Rep.,  430. 

Fresh  Caviar. — Fresh  roe  of  the  sturgeon  rubbed  through  a  sieve,  dropping 
thence  into  a  solution  of  brine,  the  brine  drawn  off  and  the  roe  packed  for 
shipment  in  tins  and  transported  in  a  refrigerated  state,  does  not  constitute 
"  fish  roe  preserved  for  food  i)urpo.ses,"  as  excepted  by  paragraph  549  and  is 
not  dutiable  under  paragraphs  25S  and  261. — Hansen  v.  U.  S. ;  Weber  v.  U.  S. 
(Ct.  Oust.  Appls.),  T.  D.  .S07G9;  T.  D.  .S0170  (C.  C.)  and  (G.  A.  6922)  T.  D. 
29914  revei-sed. 

Caviar  in  Same  Packages  With  Fish. — The  shii)ment  in  question  consisted 
of  115  pounds  of  fish  packed  in  ice.  In  the  same  box  were  two  crocks  of  salted 
caviar  weighing  8  or  10  pounds.  The  collector  cla.ssified  the  caviar  under  para- 
graph 258,  relating  to  fish  in  packages  containing  less  than  one-half  barrel. 
As.sessment  aflirmed.— Ab.  21521  (T.  D.  29887). 

Caviar. — Caviar  or  fish  roe,  imported  In  tin  packages,  is  not  dutiable  as  an 
unenumerated  manufactured  article  under  section  6,  but.  by  similitude,  tinder 
the  provision  in  paragraph  258  for  fish  in  tin  packages,  which  it  resembles  in 
quality,  texture,  and  use,  within  the  meaning  of  the  similitude  clause  in  section 
7.— Menzel  t'.  U.  S.  (C.  C.  A.).  T.  D.  27118;  T.  D.  25875  (C.  C.)  and  Ab.  2287 
(T.  D.  25482)  affirmed. 

Cream  of  Codfish,  being  the  flesh  of  codtish,  shredded,  tlu^  skin  and  bones 
entirely  removed,  packed  in  wooden  boxes,  is  dutiable  under  paragraph  261  as 
"  fish,  skinned  or  boned,"  and  not  under  paragraph  258  as  "  fish  in  packages 
containing  less  than  one-half  barrel."  G.  A.  5130  (T.  D.  23697)  reversed;  Teed 
V.  U.  S.  (suit  3322)  followed.— T.  D.  24916  (G.  A.  5.546). 

Articles  in  Chief  Value  of  Fish. — The  protests  related  to  goods  invoiced 
as  "canned  fish  aimetsukc,"  "canned  kamaboko  fish,"  "canned  fish  bread."  and 
'■  canned  kamaboko."  These  articles  were  found  to  consi.st  of  flesh  of  fish,  with 
an  addition  •f  flour,  seasoned  with  sake  and  salt,  and  put  up  in  tins,  fish  being 
the  component  of  chief  value.  The  importers  objected  to  the  classification 
under  the  provision  for  "  all  other  fish  "  in  paragraph  258,  claiming  assessment 
under  section  6,  relating  to  unenumerated  manufactures.  Protests  overruled  on 
the  authority  of  G.  A.  4.598  (T.  D.  21758).— Ab.  21064   (T.  D.  29700). 

Fish  and  Pickles  Mixed. — IMerchandise  classified  under  paragraph  241,  re- 
lating to  "  vegetables  prepared  or  preserved,  including  pickles  and  sauces  of  all 
kinds,  and  fish  paste  and  sauce." 

We  are  satisfied  that  the  component  material  of  chief  value  in  each  of  these 
cases  is  fish.  The  article  containing  anchovies  would  therefore  be  dutiable 
inider  the  provision  for  anchovies  in  paragraph  2.58:  the  one  containing  tunny 
fish  should  be  classified  under  that  clause  of  the  same  paragraph  providing  for 


SCHEDULE   G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.      403 

"fish  in  packages  containing  less  than  one-half  barrel."  Note  G.  A.  6535  (T.  I). 
27886).— Ab.  20465  (T.  D.  29482). 

Fish  in  Large  Tins. — In  paragraph  258,  relating  to  "  fish  in  bottles,  jars,  tin 
boxes,  or  cans  "  of  certain  specified  sizes  not  exceeding  70  cubic  inches,  and 
"  in  other  packages,"  the  latter  phrase  is  not  limited  to  fish  in  packages  of  a 
retail  size,  but  includes  sardines  packed  in  tins  of  a  large  size  dealt  in  at  whole- 
sale.—Strohmeyer  V.  U.  S.  (C.  C.  A.),  T.  D.  30390;  T.  D.  29818  (C.  C.)  and 
Ab.  19982  (T.  D.  29348)  affirmed. 

Appetit-Sild. — Appetit-sild  or  appetit-herring,  consisting  of  small  herring 
skinned,  boned,  pickled,  and  spiced,  and  packed  in  tins,  are  not  within  the  pro- 
vision in  paragraph  258  for  "  fish  known  or  labeled  as  anchovies,  sardines, 
sprats,  brislings,  sardels,  or  sardellen,  iiacked  in  tin  boxes  or  cans,"  as  they 
are  not  "  known  or  labeled  "  under  any  of  those  names ;  but  they  are  dutiable 
under  the  provision  in  the  same  paragraph  for  "  all  other  fish  in  tin  packages." 

In  construing  the  portion  of  paragraph  258,  relating  to  "  fish  In  tin  packages," 
in  connection  with  the  enumeration  of  "  herrings,  pickled  or  salted,"  in  para- 
graph 260,  and  of  "  fish,  skinned  or  boned,"  in  paragraph  261,  Held  that  the 
fact  of  importation  in  tins  is  the  controlling  element,  and  that  the  first-named 
provision  governs  the  classification  of  the  following  fish,  when  packed  in  tins : 
Appetit-sild  or  appetit-herring,  consisting  of  herring  skinned,  boned,  pickled, 
etc. ;  curled  fillets,  gaffelbitar,  marinated  herring,  and  kryd-sild. — Benson  v. 
U.  S.  (C.  C.  A.),  T.  D.  28656;  T.  D.  27502  (C.  C.)  reversed  in  part. 

Measurement  of  Fish  in  Tins. — In  construing  paragraph  258,  providing  for 
fish  in  tins  "  containing "  various  quantities.  Held  that  the  ascertainment  of 
those  quantities  should  be  based  on  the  actual  capacity  of  the  tins  rather  than 
on  the  amount  of  fish  contained  in  tliem. — Gandolfl  v.  U.  S.  (C.  0.),  T.  D. 
27854;    (G.  A.  6400.)   T.  D.  27490  affirmed. 

Fish  Skinned  or  Boned  are  dutiable  at  H  cents  per  pound  and  not  at  1  cent 
per  pound  under  paragraph  259  as  fresh-w%ater  fish.  We  hold,  therefore,  that 
although  the  fish  in  question  are  fresh-water  fish,  yet  as  they  have  been  pre- 
pared or  dressed  in  a  particular  manner  which  presumably  greatly  enhances 
their  value  per  pound  over  fish  in  ordinary  conditions,  they  are  subject  to  the 
specific  provision  for  fish  skinned  or  boned  contained  in  paragraph  261.  Lake 
Ontario  Fish  Co.  v.  U.  S.  (C.  C),  99  Fed.  Rep.,  5.51.— T.  D.  18607  (G.  A.  4005). 

Salted  Halibut. — Halibut,  boned  and  salted,  is  dutiable  at  the  rate  of  1  cent 
per  pound  under  paragraph  261  as  halibut  salted,  and  not  at  the  rate  of  H 
cents  per  poiind  under  the  same  paragraph,  as  fish  boned. 

The  provision  for  halibut  salted,  by  name,  is  the  narrower  and  more  speci-fic, 
and  will  control.— T.  D.  24688  (G.  A.  .5430). 

Fish. — The  first  part  of  paragraph  2-58  covers  only  the  choicer  articles  of 
small  fish  when  packed  in  oil  or  otherwise  in  bottles,  jars,  tin  boxes,  or  cans. 

Herrings  pickled  and  spiced,  imported  in  small  kegs  and  commercially  known 
as  Russian  sardines,  but  which  are  not  commercially  known  as  sardines  and 
are  not  sardines  in  fact,  are  dutiable  under  paragraph  260,  and  not  under  para- 
graph 258  as  "  fish  known  or  labeled  as  sardines." — U.  S.  v.  Rosenstein  (C.  C. 
A.),  98  Fed.  Rep.,  420. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Anchovies  packed  in  cylindrical  tin  boxes  of  full,  half,  and  quarter  sizes  are 
dutiable  at  40  per  cent.  T.  D.  15988  (G.  A.  3012)  reversed.— Leggett  v.  U.  S. 
(C.  C.  A.),  99  Fed.  Rep.,  426. 

Sprats  in  Oil. — Sardines  packed  in  oil  in  quarter  tins  of  the  size  and  style 
designated  in  this  paragraph  and  so  labeled  as  to  be  known  to  the  trade  gen- 


404  DIGEST   OF   CUSTOMS   DECISIONS. 

erally  :is  "  Sarflines  in  oil,"  are  tlutial)le  as  sucli  and  not  as  fish  in  cans,  al- 
thouK'i  tliey  are  not  in  fact  sardines.  l)ut  sprats,  and  known  among  importers 
as  sprats  in  oil.  !)8  I'\>d.  Rei)..  99.  atlirmed. — Wleland  v.  Collector  of  Pt)rt  «tf 
San  I''r:in(isco.  U)4  Fed.  Kep..  541. 

Sprats  and  Sardelles. — Keller  sprats  packed  in  oil  in  (piarter  boxes,  com- 
mercially known  as  "smoked  sanlines  in  oil,"  are  dutiable  under  this  pai'a- 
j;raph  and  not  as  fish  in  cases  or  packaj^es  made  of  tin,  except  ancliovies  and 
sardines. 

Sardelles  de  scandinavie  packed  in  oil  in  quarter  boxes  are  dutiable  as  fish 
in  cans  and  not  as  anchovies  or  sardines.  Reversing  the  board. — Meyer  v. 
U.  S.,  86  Fed.  Rep.,  120. 

DECISIONS  UiNDER  THE  ACT  OF  1890. 

Herrings  put  up  in  kegs  in  a  preparation  of  vinegar  and  spices,  to  which 
are  added  small  quantities  of  vegetables,  such  as  onions  and  carrots,  are 
dutiable  under  paragraph  294  and  not  as  fish  in  cans  or  packages. — Rosenstein 
V.  U.  S.  (71  Fed.  Rep.,  949),  reversing  T.  D.  13167  (G.  A.  1588). 

Kippered  Herring. — Various  kinds  of  herring,  packed  in  hermetically  sealed 
tin  cans  and  known  as  "  digl)y  chicks."  "preserved  bloaters,"  "divided  herring," 
"  kippered  herring."  "  fresh  herring,"  "  deviled  herring,"  and  "  herring  in  tomato 
sauce."  are  dutiable  as  fish  in  cans  or  packages  and  not  as  fish  smolced,  dried, 
salted,  etc.,  nor  as  herring  pickled  or  salted.  T.  D.  12506  (G.  A.  1250)  ;  In  re 
Johnson  (C.  C),  56  Fed.  Rep.,  822.— T.  D.  14413  (G.  A.  2297). 

Sardines  in  One-Eighth  Boxes. — The  merchandise  consists  of  sardines 
packed  in  l)oxes  of  tin  of  the  same  dimensions  as  those  covered  by  Ixmi'd 
decisions  G.  A.  13G6  and  G.  A.  2791,  which  are  conunercially  known  as  one-eighth 
boxes.  General  appraisers  decisions  reversed  In  re  La  Manna  v.  U.  S.  (C.  C. 
A.),  67  Fed.  Rep.,  233,  infra.— T.  D.  15979  (G.  A.  3003). 

Sardines  imported  in  boxes  much  smaller  than  quarter  boxes,  and  com- 
mercially known  as  eighth  boxes,  are  not  subject  to  a  specific  duty  of  2i  cents 
per  box,  but  only  to  the  ad  valorem  <luty  of  40  per  cent.  Reversing  the  circuit 
court.— l.a  Manna  v.  U.  S.  (C.  C.  A.).  67  Fed.  Rep.,  233. 

DECISIONS  UNDEli  THE  ACT  OF  1883. 

Herrings  Preserved  in  a  brine  of  vinegar,  salt,  and  .spice.s.  with  onions, 
carrots,  pepi)ers.  and  other  vegetables,  known  in  trade  as  "Russian  sardines" 
and  ready  for  food  in  their  imported  state,  are  dutiable  as  fish  prepared  and 
not  as  herrings  jiickled  or  salted. — Hansen  v.  Robertson.  29  I">d.  Rep.,  686. 

217.  Apples,  peaches,  quinces,  cherries,  plums,  and  pears,  green  or 
riiK'.  10  cents  [ler  bushel  of  fifty  pounds;  berries,  edible,  in  their  natural 
condition,  OM(>-half  cent  per  quart ;  cranberi-ies,  10  per  centum  ad  valorem  ; 
all  I'dihle  fruits,  including  berries,  when  dried,  desiccated,  evaporated,  or 
])r('piired  in  any  manner,  not  specially  provided  for  in  this  section,  1 
cent  per  pound;  comfits,  sweetmeats,  and  fruits  of  all  kinds  iireserved 
1913  '"  1'''*''^*^'^^  '"  sugar,  or  having  sugar  a(ided  thereto  or  preserved  or  packed 
ill  molasses,  spirits,  or  their  own  juices,  if  containing  no  alcohol,  or 
containing  not  over  10  per  centum  of  alcohol,  20  per  centum  ad  valorem; 
if  containing  over  10  per  centum  of  alcohol  and  not  specially  provi<led  for 
in  this  section.  20  per  centum  ad  valorem,  and  in  addition  .$2.50  per  jiroof 
gallon  on  the  alcoluil  contained  therein  in  excess  of  10  per  centum;  Jellies 
of  all  kinds,  20  per  centum  ad  valorem;  pineapples  preserved  in  their  own 
juice,  20  per  centum  ad  valorem. 


SCHEDULE   G — AGIUCULTURAL   PPtODUCTS   AND   PROVISIONS.      405 


1909 


1C97 


1804 


1890 


1883 


274.  Apples,  peaches.  <iuiuces,  clierries,  pluiiis.  and  liears.  .m-cen  or 
ripe,  25  cents  per  l)usliel ;  berries,  edible,  in  their  natural  condition.  1 
cent  per  quart;  cranberries,  25  per  centum  ad  valorem;  all  e(lil)U'  fruits, 
including;  berries,  when  dried,  desiccated,  evaporated,  or  prei)ared  in 
any  manner,  not  specially  provided  for  in  this  section.  2  cents  per  pound  ; 
comfits,  sweetmeats,  and  fruits  of  all  kinds  preserved  or  packed  in  su^Mr. 
or  havinji  sugar  added  thereto,  or  preserved  or  packed  in  molasses,  spirits, 
or  their  own  juices,  if  containing  no  alcohol,  or  containing  not  over  10 
per  centum  of  alcohol,  1  cent  per  pound  and  35  per  centum  ad  valorem ; 
if  containing  over  10  per  centum  of  alcohol  and  not  specially  p'-ovided  for 
in  this  section,  35  per  centum  ad  valorem  and  in  addition  $2.50  per  proof 
gallon  on  the  alcohol  contained  therein  in  excess  of  10  per  centum ; 
.iellies  of  all  kinds,  35  per  centum  ad  valorem;  pineapples  preserved  in 
their  own  juice,  not  having  sugar,  spirits,  or  molasses  added  thereto,  25 
per  centum  ad  valorem. 

262.  Apples,  peaches,  quinces,  cherries,  plums,  and  pears,  green  or  ripe. 
25  cents  per  bushel  ;  apples,  peaches,  pears,  and  other  edible  fruits,  in- 
cluding berries,  when  dried,  desiccated,  evaporated  or  prepared  in  any 
manner,  not  specially  i)rovided  for  in  this  Act,  2  cents  per  pound  ;  berries, 
edible,  in  their  natural  condition,  1  cent  per  quart ;  cranberries,  25  per 
centum  ad  valorem. 

263.  Comfits,  sweetmeats,  and  fruits  preserved  in  sugar,  molasses, 
spirits,  or  in  their  own  juices,  not  specially  provided  for  in  this  Act,  I 
cent  per  pound  and  35  per  centum  ad  valoi'em ;  if  containing  over  10 
per  centum  of  alcohol  and  not  specially  provided  for  in  this  Act,  35  per 
centum  ad  valorem  and  in  addition  $2.50  per  proof  gallon  on  the  alcohol 
contained  therein  in  excess  of  10  per  centum;  jellies  of  all  kinds,  35 
per  centum  ad  valorem ;  pineapples  preserved  in  their  own  juice,  25 
per  centum  ad  valorem. 

213.  Apples,  green  or  ripe,  dried,  desiccated,  evaporated,  or  prepared 
in  any  manner,  20  per  centum  ad  valorem. 

217.  Plum,     *     *     *     1^   cents  per  pound. 

218.  Comfits,  sweetmeats,  and  fruits  preserved  in  sugar,  sirup,  or  mo- 
lasses, not  specifically  provided  for  in  this  Act,  *  *  *  and  jellies  of 
all  kinds,  30  per  centum  ad  valorem. 

219.  Fruits  preserved  in  their  own  juices.  20  per  centum  ad  valorem. 
489.  Fruits,  green,  ripe,  or  dried,  not  specially  provided  for  in  this  Act. 

(Free.) 

297.  Apples,  green  or  ripe,  25  cents  per  bushel. 

298.  Apples,  dried,  desiccated,  evaporated,  or  prepared  in  any  man- 
ner, and  not  otherwise  provided  for  in  this  Act,  2  cents  per  pound. 

299.  *     *     *     plums,     *     *     *     2  cents  per  pound. 

303.  Comfits,  sweetmeats  and  fruits  preserved  in  sugar,  sirup,  mo- 
lasses, or  spirits  not  specially  provided  for  in  this  Act,  and  jellies  of  all 
kinds,  35  per  centum  ad  valorem. 

304.  Fruits  preserved  in  their  own  juices,  30  per  centum  ad  valorem. 
580.  Fruits,  green,  ripe,  or  dried,  not  specially  provided  for  in  this  Act. 

.  ( Free. ) 

301.  Fruits,  preserved  in  their  own  juices,  *  *  *^  20  per  centum  ad 
valorem. 

302.  Comfits,  sweetmeats,  or  fmiits  preserved  in  sugar,  spirits,  sirup, 
or  molasses,  not  otherwise  specified  or  provided  for  in  this  Act,  and 
jellies  of  all  kinds,  35  per  centum  ad  valorem. 

704.  Fruits,  green,  ripe,  or  dried,  not  specially  enumerated  or  provided 
.for  in  this  Act.     (Free.) 


DECISIONS  UNDER  THE  ACT  OF  1913. 


Crushed  Currants. — Currants  which  have  been  ground  to  a  pulp  for  use  in 
making  wine  liavo  lost  their  identity.  They  are  not  dutinble  as  "  currants  " 
under  paragraph  218  but  as  "fruits,  including  berries,  when  dried,  desiccated, 
evaporated,  or  prepared  in  any  manner  "  under  paragraph  217. — Stone  &  Cih  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36492;  G.  A.  Ab.  39257  reversed. 


406  DIGEST   OF   CUSTOMS   DECISIONS. 

Sour  (licrrios. — On  the  Mullidiily  of  Levy  v.  U.  S.  (5  Ct.  Cust.  Appls.,  — ; 
T.  D.  ;{4i;5())  sour  Dalmatijiii  clioriios  won'  lu'ld  dnti:il)U>  at  the  rate  of  10  cents 
per  buslied  under  tlie  lirst  clause  of  para^^-aph  217. — Ah.  37361. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

A  "  IJushel  "  of  Apples. — There  is  no  controversy  as  to  the  rate  of  duty. 
The  controversy  is  over  the  legal  contents  of  a  bushel  of  apples.  Reviewing  the 
history  of  the  legislation  and  the  decisions  affecting  weights  and  measures,  it 
would  appear  there  has  never  been  an  authoritative  definition  of  a  standard 
bushel  measurement  for  the  United  States.  The  bushel  has  come,  by  usage  in 
trade  and  commerce,  to  be  with  us  the  Winchester  bushel  of  English  law  prior 
to  IS'20,  the  date  of  the  adoption  of  the  imperial  bushel  in  England.  By  a 
statute  of  Anne,  A.  D.  1701,  recognizing  a  trade  usage  already  in  force,  apples 
find  pears  were  required  to  be  sold  by  heaping  measure;  and  in  the  absence  of 
any  specific  declaration  by  Congress  as  to  the  contents  of  a  bushel  of  apples 
or  the  like,  it  will  be  presumed  that  a  bushel  of  to-day  is  the  bushel  of  English 
law  and  custom  in  1776;  and  a  bushel  of  apples  is  not  a  struck  Winchester 
bushel,  but  that  measure  heaped. — U.  S.  r.  Weber  (Ct.  Cust.  Appls.),  T.  D. 
322SS;   (G.  A.  Ah.  20351)  T.  D.  31832  affirmed. 

Berries  in  Water. — Goods  classified  as  jirepared  berries  under  paragraph  274 
were  imported  in  water  in  barrels,  the  water  being  merely  for  the  pupose  of  a 
cushion  to  insure  safe  transportation.  In  Boak  r.  U.  S.  (125  Fed.  Rep.,  599; 
T.  D.  24887),  which  affirmed  G.  A.  5142  (T.  D.  23731),  it  was  held  that  fox- 
berries  importe<l  in  barrels  containing  water  were  dutiable  as  "  berries,  edible, 
in  their  natural  condition."  On  authority  of  that  decision  the  protest  is  sus- 
tained.—Ab.  23003  (T.  D.  30547). 

Bar-le-duc. — The  merchandise  consists  of  the  pulp  and  juice  of  the  currant, 
preserved,  presumably,  in  sirup  or  molasses.  This  is  not  a  jelly  in  fact,  and 
while  the  board  found  it  to  be  commercially  known  as  jelly,  there  was  no  proof 
of  commercial  designation.  The  collector's  assessments,  in  the  absence  from 
the  record  of  evidence  to  controvert  it,  must  be  sustainetl.  U.  S.  v.  Oberle 
(1  Ct.  Cu.st.  Appls.,  .527;  T.  D.  31.545).— U.  S.  v.  Sheldon  &  Co.  et  al.  (Ct.  Cust. 
Appls.),  T.  D.  345.55;  (G.  A.  Ab.  .34779)  T.  D.  34186  reversed. 

Berries  in  Water,  not  cooked  or  prepared  in  any  way.  classified  as  fruits, 
preservetl,  under  paragraph  274,  were  held  dutiable  as  berries  in  their  natural 
condition  (par.  274).  Boak  v.  U.  S.  (125  Fed..  .599;  T.  D.  24887)  followed.— 
Ab.  3.5.521  (T.  D.  34440). 

Berries  in  Tins—Bilberries — Cranberries. — Bilberries  put  up  in  liquid  in 
air-tight  sealed  tins  and  cranberries  put  up  in  a  sirup  of  sugar  and  water  were 
held  properly  classified  as  fruit  in  its  own  juice  under  paragraph  273,  and  not 
dutiable  as  cranberries  under  the  same  paragraph.  Ab.  18421  (T.  D.  28833) 
and  Ab.  25229  (T.  D.  31478)  followed.— Ab.  31714  (T.  D.  33280). 

Preserved  Blueberries.— Duty  was  asse.ssed  thereon  under  paragraph  274. 
As  these  goods  have  been  sterilized  and  packed  in  hermetically  sealed  tins,  we 
conclude  they  have  been  properly  assessed. — Ab.  24840  (T.  D.  31316). 

Ripe  Cherries,— The  Dalmatian  cherries  which  are  the  subject  of  contro- 
versy are  not  plucked  when  ripe,  but  are  allowed  to  remain  on  the  tree  until 
they  become  overripe  and  shrivel  or  shrink. 

The  provision  in  paragraph  274  for  cherries,  green  or  ripe,  and  for  edible 
fruits,  dried,  is  more  specific  than  the  free-entry  provision  for  all  fruits,  green, 
ripe,  or  drietl.  The  evidence,  moreover,  shows  the  importation  to  be  ripe 
cherries,  but  clearly  not  dried,  and  they  are  accordingly  dutiable  under  the 


SCHEDULE    G AGRICULTURAL    PRODUCTS    Al<iD   PROVISIONS.       407 

parasr.ipli  named  as  ripe  elicrries. — Levy  &  Levis  Co.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  34130;   (G.  A.  Ab.  31S49)  T.  D.  33304  reversed. 

Sour  Cherries,  Dried. — The  records  in  these  eases  show  that  the  merchan- 
dise is  sour  cherries  iirown  in  Dahnatia,  a  Province  of  Austria,  and  imported 
in  kegs.  Several  claims  are  made  in  the  protests,  but  at  the  hearing  counsel 
for  the  importers  stated  their  principal  claim  to  be  that  the  goods  should  be 
free  of  duty  under  paragraph  571. 

In  the  case  of  In  re  Nordlinger,  Ab.  25178  (T.  D.  314.50),  the  board  passed 
upon  merchandise  similar  to  that  now  in  question  before  us  and  held  that  it 
was  properly  dutiable  under  paragraph  274  as  "  edible  fruits  when  dried." 
As  tlie  cherries  in  question  have  been  so  assessed,  we  overrule  the  protests. — 
Ab.  2S99S   (T.  D.  32655). 

Sulphured  Cherries  in  Water. — Paragraph  571  admitted  "  fruits  in  brine  " 
free  of  duty,  but  here  the  cherries  would  seem  to  have  been  actually  preserved 
by  a  sulphur  treatment  and  that  the  infusion  of  salt  in  the  containing  water 
was  negligible.  They  were  properly  assessed  under  paragraph  274. — L^elapenha 
.t  Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35252;  (G.  A.  Ab.  36645)  T.  D.  34810 
affirmed. 

Chinese  Fruit  Candy  made  by  dipping  the  fruit  in  sirup  and  allowing  it  to 
dry,  classified  as  confectionery  under  paragraph  219,  claimed  dutiable  under 
the  provision  for  fruits,  preserved,  in  paragraph  274,  was  held  dutiable  as 
comfits.— Ab.  32720  (T.  D.  33560). 

Chowchow. — This  is  an  importation  of  goods  invoiced  as  "  chowchow " 
bought  of  Cross  &  Blackwell,  of  London,  England.  It  was  assessed  for  duty  at 
1  cent  per  pound  and  35  per  cent  ad  valorem  under  paragraph  274  as  a  pre- 
served fruit.  It  is  claimed  to  be  dutiable  at  40  per  cent  ad  valorem  under 
paragraph  253  as  a  pickle. 

We  have  no  sample  before  us ;  neither  has  any  testimony  been  taken.  The 
surveyor  of  customs  expressed  the  opinion  that  the  conuuodity  should  have 
been  assessed  for  duty  as  a  pickle  at  the  rate  of  40  per  cent  ad  valorem  under 
paragraph  253.  His  finding  that  it  was  dutiable  as  preserved  fruit  was,  he 
states,  out  of  deference  to  a  decision  of  the  board  (Ab.  22170;  T.  D.  30122), 
wherein  an  article  invoiced  as  "  chow-chow  preserves  "  was  found  to  be  assess- 
able as  preserved  fruit.    Protest  sustained. — Ab.  2S395  (T.  D.  32488). 

Baked  Figs  Stuffed  with  Almonds,  assessed  as  sweetmeats  under  para- 
graph 274,  were  claimed  to  be  dutiable  as  fruits,  preserved  (par.  274),  as  figs 
(par.  275),  or  as  nonenumerated  manufactured  articles  (par.  480).  Protests 
overruled.  U.  S.  v.  Reiss  (136  Fed.,  741;  T.  D.  25946)  followed;  G.  A.  1231 
(T.  D.  12547)  cited.— Ab.  32056  (T.  D.  33348). 

Grapes  in  Tins. — Peeled  grapes  preserved  in  sugar  and  put  up  in  tins, 
assessed  under  the  provision  for  "  fruits  of  all  kinds  preserved  or  packed  in 
sugar  "  in  paragraph  274,  were  claimed  dutiable  as  "  grapes  in  barrels,  or  other 
packages"  (par.  276).  Protest  overruled.  Ab.  31710  (T.  D.  33280)  followed.— 
Ab.  33588  (T.  D.  33738). 

Kronsbeeren — Cranberries. — Kronsbeeren  packed  in  glass  bottles,  having 
the  appearance  and  consistency  of  jam,  held  properly  classified  under  the  pro- 
vision in  paragraph  274  for  "  fruits  of  all  kinds  preserved  or  packed  in  sugar, 
or  their  own  juices."  Ab.  31060  (T.  D.  33106)  followed.— Ab.  31397  (T.  D. 
33217). 

Maraschino  Cherries. — The  merchandise  in  this  case  was  assessed  as  pre- 
served or  packed  in  sugar,  or  as  having  sugar  added  thereto.  The  correctness 
of  the  assessment  is  not  challenged.     The  change  api)earing  in  the  language  of 


408  DIGEST   OF   CUSTOMS   DECISIONS. 

liii-M^Tiipli  1174.  rcliiiiiiu'  to  fruits  preserved  or  packed,  would  seem  clearly  to 
require  the  application  of  the  I'ate  of  1  cent  per  pound  and  35  per  cent  ad 
\alorein  under  that  paragraph.  U.  S.  v.  Reiss  &  Brady  (166  Fed.  llep.,  746) 
distinguished.— r.  S.  r.  Reiss  &  Brady  (Tt.  Cust.  Ap[)l.s.),  T.  D.  32540;  (G.  A. 
Ab.  271240)  T.  D.  32046  rever.sed. 

Pineapple  Fruit  and  Juice. — Crushed  pineapple,  to  which  has  been  added  the 
juice  of  other  pineapples,  is  not  dutiable  under  paragraph  274,  as  "  pineapples 
preserved  in  their  own  juice."  It  is  a  mixture  of  two  articles,  one  of  which  is 
dutiable  under  paragrajdi  274  as  "  pino^apples  preserved  in  their  own  juice," 
and  the  other  under  paragraph  310  as  "  other  fruit  juices."  There  being  no 
claim,  however,  of  such  a  tariff  statu.s,  and  no  showing  as  to  how  the  relative 
ouantities  of  the  component  parts  may  be  a.scertained,  the  board  projierly  as- 
sessed it  as  "  other  fruit  juices  "  under  paragraph  310. — J.  S.  .Tohnson  Co.  v. 
U.  S.   (Ct.  Cust.  Appls.),  T.  D.  36118;  G.  A.  Ab.  37320  afhrmed. 

Pineapples. — Preserved  pineapples  found  to  contain  more  than  15.3  per  cent 
of  total  sugar  calculated  as  invert  sugar  to  be  assessed  with  duty  under  para- 
graph 274  at  the  rate  of  1  cent  per  pound  and  35  per  cent  ad  valorem. — Dept. 
Order   (T.  D.  31467). 

Singapore  Pineapples  with  Added  Sugar. — Singapore  pineapples  imported 
xmder  the  tariff  act  of  1909  in  hermetically  sealed  tin  cans,  to  which  sugar  in 
substantial  quantity  has  been  added,  are  dutiable  under  paragraph  274  at  1 
cent  per  pound  and  35  per  cent  ad  valorem,  as  "  fruits  preserved  or  packed  in 
sugar,  or  having  sugar  added  thereto,"  and  not  under  the  last  clause  of  said 
paragraph,  as  pineapples  pre.served  in  their  own  juice,  not  having  sugar  added 
thereto.— T.  D.  30763  (G.  A.  7061). 

Plums  in  Tins. — It  is  agreed  that  the  merchandise  is  plums  preserved  either 
in  sirup,  sugar,  or  their  own  juices  and  packed  in  hermetically  sealed  cans. 
The  question  is  whether  they  are  dutiable  at  1  cent  per  pound  and  35  per  cent 
ad  valorem  under  paragraph  274  or  at  2  cents  per  pound  under  paragraph  275 
as  plums,  prunes,  and  prunelles,  as  claimed  by  the  importers. 

Thei'o  is  no  question  of  commercial  designation.  The  contention  of  the 
importers  is  not  supported  by  the  evidence.  The  plums  were  properly  held 
dutiable  under  paragraph  274. — IMeyer  &.  Lange  et  ul.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  33855;  (G.  A.  Ab.  31712)  T.  D.  33280  and  (G.  A.  Ab.  31975) 
T.  D.  33338  anirmed. 

Crushed  Prunes  Have  \o  Commercial  Designation. — The  issue  of  a  com- 
mercial designation  is  one  of  fact,  the  importer  here  having  the  burden  of  i)roof. 
The  board  found  on  a  consideration  of  the  evidence  that  crushed  prunes  were 
not  show^n  to  be  commercially  known  as  "  jelly."     This  fmding  is  correct. 

In  the  absence  of  a  commercial  designation,  the  mercliandi.se  falls  aptly 
within  the  designation  "  fruit  preserved  in  own  juices  "  and  dutiable  as  such 
under  paragraph  263,  tariff  act  of  1897,  and  paragraph  274,  tariff  act  of 
1909.— Meyer  &  Lange  et  al.  r.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32565;  (G.  A. 
Ab.  27092)  T.  D.  32006  afhrmed. 

Satsuina  Age,  a  .Japanese  commodity  assessed  as  a  comfit  under  paragraph 
274,  was  ciainied  dutiable  under  paragraph  480.  Protest  overruled. — Ab.  32535 
(T.  D.  33474). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Sorb  Apples  arc  dutiable  under  the  provision  for  apples  in  paragraph  262, 
and  are  not  free  of  duty  as  fruits,  green,  ripe  or  dried,  not  specially  provided 
tor  under  paragraph  559.— T.  D.  22534  (G.  A.  47S1). 


SCHEDULE   G — AGRICULTURAL    PRODUCTS   AND   PROVISIONS.      409 

Dried  Apricots,  cl.nssificil  iiiider  para.nr;ii)li  '2(j'2.  relatiii.i;'  to  dried  f'dil)le 
fruits,  were  caliiiied  to  be  free  of  duty  under  paragraph  559.  relatiuii'  to  fruits 
dried  not  specially  provided  for.  I'rotests  overruled. — Ab.  20898  (T.  D.  29404). 
Dried  Bananas  are  dutiable  at  2  cents  per  pound  under  tlie  ])r(»visi()n  for 
"edible  fruits  when  dried,"  etc.,  in  paragraph  2{)2.  and  are  not  free  <»f  duty 
under  paragraph  559,  which  exempts  "  fruits  or  berries,  green,  ripe,  or  dried, 
and  fruits  in  brine."  U.  S.  v.  Wing  Wo  Cliong  (9S  Fed.  Re)).,  (;02)  followed.— 
T.  1).  24493  (G.  A.  5351). 

Jelly  (Confitnres  de  Bar-le-duc). — The  so-called  "confitures  de  bar-le-duc," 
known  coinnionly  as  bar-le-duc  jelly,  consisting  of  currants  from  which  the 
seeds  have  been  extracted  and  which  have  beiMi  boiled  down  to  a  sticky  mass. 
in  which,  howe-.  er,  the  fruit  retains  to  a  considerable  degree  its  original  shap'j, 
is  dutiable  under  the  provision  in  paragraph  208.  for  "jellies  of  all  kinds,"  at 
the  rate  of  35  per  cent  ad  valorem,  and  not  under  the  provision  in  the  same 
paragraph  for  "comfits,  sweetmeats,  and  fruits  preserved  in  sugar  not  speciall.\ 
provided  for,"  at  the  rate  of  1  cent  per  pound  and  35  per  cent  ad  valorem. 
In  re  Godillot  (G.  A.  4267),  affirmed  in  U.  S.  v.  Godillot  (suit  2S26,  no  opinion) 
tollowed.     Note  T.  D.  34555,  supra.— T.  D.  23848  (G.  A.  5167). 

Cherries  in  Brine.— Merchandise  classified  as  jirepired  fruit  under  para- 
graph 262  is  cherries  packed  in  an  aqueous  saline  solution,  after  having  been 
subjected  to  the  fumes  of  sulphur.  While  the  analyses  show  a  slight  variation 
in  the  amount  of  salt,  the  average  is  above  0.62  per  cent,  which  latter  amount 
of  salt  is  recognized  by  the  department  as  constituting  a  brine  (.see  T.  D.  28925). 
We  think  under  the  facts  in  this  case  tliat  the  connnodity  should  be  considered 
fruits  in  brine,  classifiable  under  paragraph  559.— Ab.  23796  (T.  D.  30828). 
Sulphured  Cherries. 

Cherbiks,  Prepared. — Cherries  which  have  been  pitted,  washed,  and  exposed 
to  sulphur  fumes,  and  packed  in  casks  containing  a  very  weak  saline  solution 
to  preserve  the  fruit  in  transit,  are  not  fruits  preserved  in  their  own  juices 
within  the  meaning  of  paragraph  263.  but  dutiable  as  "  edible  fruits  prepared 
in  any  manner  "  under  paragraph  2G2. 

"  Brine." — Water  containing  not  more  than  0.118  per  cent  of  salt  is  not 
•'  brine  "  within  the  meaning  of  paragrapli  559  relating  to  "  fruits  in  brine." 

Preserved  Fruits.— Paragraph  263,  relating  to  "  comfits,  sweetmeats,  and 
fruits  preserved  in  sugar,  molasses,  spirits,  or  in  their  own  juices,"  is  intended 
to  apply  to  fruits  whicli  have  been  treated  so  as  to  become  a  preserve  or  comfit 
and  which  are  commei'cially  known  and  dealt  in  as  preserved  fi'uits,  and  not  to 
such  as  merely  remain  temporarily  in  their  own  natural  juices. 

NosciTUK  A  Sociis. — The  provision  in  paragraph  262,  for  "  edible  fruits  wlien 
dried,  desiccated,  evaporated,  or  prepared  in  any  manner,"  sliould  not  by  the 
rule  of  noscitur  a  sociis  be  limited  to  fruits  prepared  by  a  drying  process. 

Fruits,  Green  or  Bipe. — The  enumeration  in  paragrapli  262,  of  clierries  and 
other  fruits,  "  green  or  ripe,"  would  .seem  to  be  intended  to  apply  to  such  fruits, 
ripe  or  unripe,  when  imported  in  their  natural  condition. 

CoN.sTRUCTioN — VARIATION  IN  TERMS  OF  ENUMERATION. — lu  construiiig  para- 
graph 262,  whicli  enumerates  (1)  "apples,  peaches,  quinces,  cherries,  plums, 
and  pears,  green  or  ripe,"  and  (2)  "  apples,  peaches,  pears,  and  other  edible 
fruits,  including  berries,  when  prepared,"  Held  that  prepared  cherries  are  not 
to  be  excluded  from  tlie  second  provision  by  reason  of  the  omission  therefrom 
of  their  .specific  enumeration. — Causse  Manufacturing  Co.  v.  U.  S.  (C.  C.  A.), 
T.  D.  27751;  T.  D.  26971  (C.  C.)  and  (G.  A.  5917)  T.  D.  26029  reversed  in  part. 

Cherries  in  Alcohol. — Held  that  certain  cherries  unfit  for  liuman  consump- 
tion, imported  for  use  in  the  manufacture  of  cherry  juice,  contained  in  casks, 


410  DIGEST   OF   CUSTOMS    DECISIONS. 

in  a  suiTouiulinj:  lluid  coiupost'tl  in  part  of  alcohol  aiUloil  to  prevent  fermenta- 
tion and  decay,  are  dutiable  under  the  provision  in  paragraph  2G3  for  "  fruits 
j.reserved  in  spirits "  and  not  tuuier  parajrraph  299  as  "  cherry  juice,"  either 
directly  or  by  similitude.— Voijiht  r.  Mihalovitch  (C.  C),  T.  D.  2r)092 ;  (,(;.  A. 
4296)  T.  D.  20212  aflirmed. 

Chowchow. — Merchandise  classified  under  i)arn.irraph  2<i.'>  was  claimetl  to  be 
dutiable  under  parafrraph  241  (vegetables  prepared  or  preserved,  pickles  and 
sauces),  or  parajxraph  '2'u  (vegetables  in  their  natural  state).  Protest  over- 
ruled. 

The  merchandise  is  a  Chinese  commodity  invoiced  as  "  chowchow  preserves," 
jtml  described  by  the  appraiser  as  a  mixture  of  several  fruits  cut  in  small 
pieces  and  boiled  in  a  sugar  sirup.— Ab.  22170  (T.  D.  30122). 

Chutney. 

Meaning  of  a  Commkkciat,  Phkase. — To  fix  and  limit  a  phra.se  to  a  simple 
commercial  meaning,  it  is  necessary  to  show  not  alone  that  this  phrase  is  ira- 
Iir(>pt>rly  employed  in  de.scribing  a  given  commodity,  but  at  the  .'^ame  time  to 
show  it  is  employed  definitely  and  uniformly  in  the  United  States  to  describe 
another  and  different  commodity. 

Fruits  Pkeserveu  in  Sugar. — The  words  "  fruits  preserved  in  sugar,  molas- 
ses, spirits,  or  in  their  own  juices,"  occurring  in  paragraph  263,  were  not  there 
omi)loyed  in  a  commercial  or  trade  sense,  but  in  the  sense  attaching  to  these 
words  in  common,  ordinary  usage. 

Chutney. — It  appearing  from  the  evidence  that  chutney  is  a  fruit,  and  as 
imported,  preserved  in  sugar,  chutney  was  dutiable  under  paragraph  263,  and 
tliis  regardless;  of  whether  it  may  or  may  not  have  been  included  within  para- 
graph 262.— Acker,  Merrall  &  Condit  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
31431  (Ab.  22211)  T.  D.  30142  affirmed. 

PiiESERVED  Fruit. — Chutney,  consisting  of  various  fruits  preserved  with 
sugar  and  spices,  is  dutiable  under  paragraph  263,  relating  to  fruits  preserved 
in  sugar,  spirits,  etc..  and  not  under  paragraph  262,  relating  to  "  edible  fruits 
prepared." 

Commercial  Designation. — Imports  are  not  to  be  excluded  from  the  provision 
for  "  fruits  preserved,"  in  paragraph  263,  because  prepared  in  a  form  in  which 
they  have  a  different  commercial  designation,  as  chutney. — Park  v.  U.  S. 
(C.  C),  T.  D.  29349;  Ab.  18422  (T.  D.  28833)  afHrmed. 

Chutneys,  consisting  of  fruits  preserved  in  their  own  juices  with  spices,  etc., 
are  not  dutiable  under  the  provision  in  paragraph  241  for  "  all  vegetables,  pre- 
pared or  preserved,  including  pickles  and  sauces  of  all  kinds,  not  specially  pro- 
vided for  in  this  Act,"  but  under  paragraph  263  as  fruits  jire.served  in  their  own 
juices.  Bogle  v.  Magone  (152  U.  S.,  623)  ;  In  re  John.son  (.")6  Fed.  Rep.,  822). 
Compare  In  re  Kwong  Lung  Tai  (G.  A.  4931).— T.  D.  23283  (G.  A.  4979). 

Currant  Paste. — The  protest  related  to  so-called  black  currant  paste,  con- 
sisting of  a  pulp  or  paste  exhibiting  a  considerable  portion  of  free  sugar,  and 
evidently  derived  from  fruit.  The  importers  contend  that  it  had  been  improp- 
erly classified  as  fruit  preserved  in  its  own  juice  under  paragi-aph  203.  The 
board  was  of  the  opinion  that  the  article  was  of  the  same  consistency  and  gen- 
eral character  as  the  prune  butter  passed  on  in  G.  A.  5635  (T.  D.  25174).  On 
the  authority  of  that  decision  the  assessment  was  affirmed. — Ab.  20061  (T.  1). 
29389). 

Figs  in  M:iraschiiio,  classified  und(M'  i>aragrai)h  263  as  fruits  preserved  in 
sugar  or  alcohol,  wen*  claimed  to  be  dutiable  as  odihle  fruits  prei)ared  in  any 
manner  (par.  202).    Protests  sustained.— Ab.  23609  (T.  D.  30734). 


SCHEDULE   G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.      411 

Preserved  Figs. — Held  that  in  the  provision  in  paragraph  263  for  "  fruits 
preserved  in  sugar,  molasses,  spirits,  or  in  their  own  juices,"  the  distinctive 
characteristics  of  that  category  are  the  use  and  form  of  the  articles,  and  that 
figs  preserved  whole  in  any  of  the  forms  thus  enumerated  are  dutiable  under 
said  provision  and  not  under  the  provision  in  paragraph  264  for  "  figs,"  which 
in  commercial  significance  means  dried  figs. — U.  S.  v.  Reiss  &  Brady  (C.  C.  A.), 
T.  D.  25946;  T.  D.  25049  (C.  C.)  reversed  and  (G.  A.  4946)  T.  D.  23130  affirmed. 

Poxberries  in  Water — '*  Quart." — The  duty  of  1  cent  "  per  quart "  imposed 
upon  edible  berries  in  their  natural  condition  by  paragraph  262  is  to  be  as- 
sessed upon  the  basis  of  the  quart,  dry  measure,  rather  than  the  quart,  liquid 
measure. 

The  water  in  which  imported  foxberries  are  immersed  serves  only  as  a  pack- 
ing to  protect  the  berries  against  injury  in  transportation  and  must  be  dis- 
regarded in  the  assessment  of  duties.  When  the  number  of  dutiable  quarts  is 
ascertained  by  weight  it  is  the  duty  of  the  customs  officers  to  draw  ofC  the 
water  before  weighing  the  berries,  or  to  make  a  satisfactory  allowance  there- 
for, and  divide  the  net  weight  so  found  by  the  weight  of  the  dry  quart  rather 
than  by  the  weight  of  the  liquid  quart.— T.  D.  27474  (G.  A.  6395). 

Held  that  the  expression  in  paragraph  262,  "  berries,  edible,  ii»  their  natural 
condition,"  means  berries  which  are  in  their  natural  condition  as  imported, 
and  are  edible  either  in  that  state  or  after  cooking,  and  that  foxberries  imported 
in  barrels  filled  with  water  are  in  their  natural  condition  and  are  dutiable 
under  said  provision  in  paragraph  262,  and  are  not  free  of  duty  under  para- 
graph 559  as  "  beri-ies,  ripe,  not  specially  provided  for." — Boak  i\  U.  S.  (C.  C. 
A.),  T.  D.  24887;  C.  C.  and  (G.  A.  5142)  T.  D.  23731  affirmed. 

Fruits  Preserved  in  Sugar. — Fruits  and  berries  that  are  put  up  in  her- 
metically sealed  containers  in  sirup  composed  of  invert  sugar,  cane  sugar, 
glucose,  dextrose,  and  levulose  in  amounts  varying  from  43.39  to  67.56  per 
centum  of  the  sirup,  constitute  fruits  preserved  in  sugar  and  were  dutiable 
under  paragraph  263.— Austin  v.  U.  S.  (Ct.  Oust.  Appls.),  T.  D.  31322;  G.  A. 
Ab.  22115  (T.  D.  30099)  affirmed. 
Fruit  in  Spirits. 

Reciprocity. — -The  rate  of  $1.75  per  proof  gallon  which  is  provided  in  the 
reciprocal  commercial  agreement  with  Germany  (31  Stat.,  1978;  T.  D.  22353) 
on  "  spirits  manufactured  or  distilled,"  supersedes,  with  regard  to  fruit  in 
sl)irits,  imported  from  Germany,  the  duty  of  $2.50  per  proof  gallon  "  on  the 
alcohol  contained  therein  in  excess  of  10  per  centum,  provided  in  para- 
graph 263. 

Excess  of  Alcohol. — Paragraph  263,  providing  with  respect  to  fruit  in 
spirits  a  duty  "  on  the  alcohol  contained  therein  in  excess  of  10  per  centum," 
was  intended  to  include  all  alcohol  in  excess  of  10  per  cent,  whether  absorbed 
by  the  fruit  or  supernatant— Mihalovitch  v.  U.  S.   (C.  C),  T.  D.  28922. 

Where  figs  and  other  fruits  preserved  in  spirits  are  imported  from  France 
into  the  United  States,  and  are  assessed  for  duty  under  paragraph  263,  the 
excess  of  spirits  or  alcohol  over  10  per  cent  containing  the  fruit  is  subject  to 
duty  at  $1.75  per  proof  gallon,  under  the  provisions  of  the  reciprocal  com- 
mercial agreement  with  France  (30  Stat.,  774;  T.  D.  19405),  enumerating^ 
spirits  manufactured  or  distilled  from  grain  or  other  materials,  and  is  not 
dutiable  at  $2.50  per  proof  gallon.— T.  D.  27256  (G.  A.  6331). 

The  President's  proclamation  of  May  30,  1898,  x-elating  to  reciprocity  with 
France,  and  affecting  the  rate  of  duty  on  brandies  and  other  spirits,  does  not 
apply  to  the  alcohol  in  wliich  fruit  is  preserved. 


412  DIGEST   OF  CUSTOMS   DECISIONS. 

Uiulrr  i):ir,i.iii';ipli  liti;;.  rt'l;itiii,ii  to  fruits  in  spirits,  wliit-li  imposes  a  duty  of 
$2.50  "per  proof  KiiHon  on  the  alcoliol  coiitnined  therein  in  excess  of  10  per 
centum,"  the  duty  is  to  be  computed  on  all  such  excess,  whether  the  alcohol 
is  absorbed  by  the  fruit  or  is  surrounding  it. — T.  D.  24653  (G.  A.  5414). 

Fruit  Pulp,  which  is  the  llesli  of  the  fruit  reduced  to  a  pulp  aud  preserved 
in  its  own  Juice  by  cookinj;  and  heruietica!  senlinic  in  tin  cans,  Held  dutiable 
under  jtarajiraph  2(53  as  "  fruits  i)reserved  in  their  own  juices,"  and  not  under 
paragraph  202  as  "fruits  prepared  in  any  manner." — T.  D.  28799  (G.  A.  0726). 
Preserved  Ginjier.-  'riic  iiii|)orters  objected  to  classification  of  the  article  in 
question  as  a  sweetmeat  under  paragraph  203,  contending  that  it  was  dutiable 
under  section  6  as  an  unenumerated  manufactured  article.  Assessment  af- 
firmed.—Ab.  19CS9  (T.  D.  29280). 

Stem  and  Car<»o  Ginger  does  not  lose  its  character  as  a  sweetmeat  when 
imported  in  bullv  in  casks,  and  when  so  imported  was  dutiable  under  para- 
graph 263.— I>i>lapenha  &  Co.  v.  U.  S. ;  Peabody  &  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.).  T.  D.  31110;   (G.  A.  701S)  T.  I>.  30600  aflirmed. 

Goosehorries  Pickled. — Tliese  berries  being  pickled  in  vinegar  are  excluded 
from  tlic  provision  for  berries  in  their  natural  state.  Neither  are  they  covered 
by  paragraph  509. 

They  are  clearly  ediljle  fruits  and  as  clearly  belong  to  the  class  known  as 
berries;  hence  we  conclude  they  should  be  dutiable  at  2  cents  per  pound  under 
this  provision  in  paragraph  202.— Ab.  18783  (T.  D.  28907). 

Halawy. — The  testimony  shows  that  this  commodity  is  composed  of  an 
infusion  of  soap-bark  root,  sesame  oil,  and  sugar,  and  is  put  up  in  tins  of 
various  sizes.  When  opened  it  is  in  the  form  of  a  solid  cake;  and  among  the 
Syrijins  it  is  cut  and  eaten  with  bread  much  as  jelly  or  canned  fruits  might  be 
u-sed.  It  is  sweet,  the  testimony  showing  that  it  contains  about  40  per  cent 
sugar  and  00  per  cent  se-same  oil.  In  the  domestic  economy  of  those  who  use 
this  product  it  seems  to  serve  the  place  of  a  preserve  or  sweetmeat,  and  we 
therefore  think  it  has  been  properly  assessed  as  such  under  paragraph  203. — 
Ab.  19337  (T.  D.  29159). 

Maraschino  Cherries. — There  is  an  acknowledged  dilliculty  in  delermining 
the  precise  percentage  of  alcohol  that  is  necessary  to  constitute  a  preservative 
of  cherries  in  maraschino  when  these  are  packed  in  hermetically  sealed  bottles 
or  tins ;  but  where  alcohol  in  amounts  from  3.10  per  cent  to  5.45  per  cent  appears 
to  have  been  used,  and  the  evidence  showing  that  alcohol  in  such  proportions 
retards  fermentation  when  the  fruit  is  exposed  to  air,  it  is  held  this  amount 
serves  a  purpose  in  preserving  the  fruit  for  use,  the  fruit  was  so  preserved  in 
spirits,  and  was  dutiable  under  paragraph  203.  U.  S.  v.  Keiss  (160  Fed.  Kep., 
746)  distinguished.— Godillot  v.  U.  S. ;  Reiss  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
31275;  (G.  A.  09.58)  T.  D.  30222  aHirmed. 

Fri'it,  Pi{I':parki). — Fruit  (cherries)  was  put  up  in  a  light  sirup  flavored  by 
maraschino,  in  bottles  hermetically  sealed,  the  sirup  containing  an  insignificant 
quantity  of  alcohol  and  no  juice,  and  the  sealing  and  not  the  sirup  being  the 
preservative.  Held  that  it  was  duliidilc  under  paragraph  202  as  "edible  fruits 
prepared  in  any  manner,"  rather  than  under  ])aragraph  203  as  "  fruits  preserved 
in  sugar,  spirits,  or  in  their  own  juices." 

Fkuit  Pukski{v?:d  in  Sro.Mi. — Even  if  the  provision  in  paragraj)!!  203  for  fruit 
preserved  in  "sugar"  be  construed  to  include  sirup.  Congress  contenii)Iated 
sugar  which  causes,  or  materially  contrii)Ufes  to,  the  i)reservation  of  the  fruit, 
which  is  I'ouiid  not  to  be  the  case  as  to  fruit  in  maraschino. — U.  S.  v.  Keiss 
(C.  C.  A.),  T.  1).  29507;  T.  I).  29102  (C.  C.)  alhrmed  and  Abs.  13755  and  13797 
(27785)  reversed. 


SCHEDULE    G AGRICULTURAL    PRODUCTS   AND   PROVISIONS.       413 

Cherries  in  marascliino,  containing  a  substantial  quantity  of  brandy  or  other 
spirits,  are  properly  dutiable  at  1  cent  per  pound  and  35  per  cent  ad  valorem 
under  the  provisions  of  paragraph  2G3  for  fruits  preserved  in  spirits. 

The  phrase  "  fruits  preserved  in  spirits,"  as  used  in  said  paragi-aph  263,  Held 
not  to  be  a  commercial  or  technical  phrase,  but  is  to  be  taken  in  its  ordinary 
signification.— T.  D.  27585  (G.  A.  6430). 

Marmalade  and  Jams. — Marmalade  and  berry  jam  are  not  jellies,  but  sweet- 
meats, and  were  dutiable  as  such  under  paragraph  263. — Bogle  &  Scott  and 
•John  Duncan's  Sons  r.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31188;  T.  D.  30167  (C.  C.) 
and  (G.  A.  6668)  T.  D.  28428  affirmed. 

Marroiis. — Marrons  in  sirup,  consisting  of  boiled  chestnuts  preserved  in 
sirup  and  flavored  with  vanilla,  are  dutiable  as  "comfits"  under  paragraph  268 
rather  than  as  "nuts"  under  paragraph  272. — Schall  v.  U.  S.  (C.  C.  A.),  T.  D. 
27985;  T.  D.  27447  (C.  C.)  affirmed  and  (G.  A.  5908)  T.  D.  26007  reversed. 

Preserved  Pineapples. — Pineapples  preserved  in  hermetically  sealed  cans, 
in  their  own  juice,  with  sugar  ranging  in  quantity  from  7  to  20  per  cent,  wliich 
is  added  for  flavoring  and  is  not  by  itself  sufficient  to  preserve  the  fruit,  are 
dutiable  luider  paragraph  263  as  "  pineapples  preserved  in  their  own  juice," 
and  not  under  the  provision  in  the  same  paragraph  for  fruit  preserved  in 
sugar.— U.  S.  v.  Johnson;  U.  S.  v.  Maurer  (C.  C.  A.),  T.  D.  30191;  T.  D.  29410 
rC.  C.)  and   (G.  A.  6684)  T.  D.  28574  affirmed. 

Prune  liutter. — Prunes  boiled  in  water  and  pressed  through  a  sieve,  without 
the  addition  of  sugar  or  any  otlier  material,  are  dutiable  under  paragraph  263 
as  fruits  preserved  in  their  own  juices  at  1  cent  per  pound  and  35  per  cent  ad 
valorem.  U.  S.  v.  Rosenstein  (90  Fed.  Kep..  801),  affirming  In  re  Rosenstein, 
G.  A.  3661  (T.  D.  17570)  ;  In  re  Sonn,  G.  A.  4357  (T.  D.  20701).— T.  D.  25174 
(G.  A.  5635). 

Raspberry  Pulp. — A  commodity  may  be  designated  as  fruit  preserved  or 
prepared,  notwithstanding  it  has  lost  its  original  form.  U.  S.  v.  Rheinstrom 
(90  Fed.  Rep.,  801)  ;  In  re  Sheldon  (G.  A.  4749)  followed. 

The  juice  of  the  fruit  is  nothing  but  the  sap  obtained  by  expression.  Smith  v. 
Rheinstrom  (65  Fed.  Rep.,  984)   followed. 

Raspberry  pulp,  consisting  of  crushed  raspl)erries  containing  no  preservative 
other  than  their  own  juice,  is  dutiable  as  fruit  preserved  in  its  own  juice,  at 
1  cent  per  pound  and  35  per  cent  ad  valorem,  under  paragraph  263.  and  is  not 
dutiable  as  fruit  juice,  at  60  cents  per  gallon,  under  paragraph  299,  nor  at  2 
cents  per  pound  under  paragraph  262. 

It  seems  that  the  provision  for  "  fruits  when  dried,  desiccated,  evaporated, 
or  prepared  in  any  manner,"  in  paragraph  262,  is  restricted  to  fruits  prepared 
by  processes  which  eliminate  moisture.  In  re  Loggie  (G.  A.  4782).  Note  T.  D. 
27751,  supra.— T.  D.  23987   (G.  A.  5205). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Strawberries  and  Apricots  Reduced  to  a  pulp,  cooked  without  sugar  and 
inclosed  in  hermetically  sealed  tins,  are  dutiable  under  paragraph  263  and  not 
paragraph  262.— Habicht  r.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  30772;  T.  D.  302.-.2 
(C.  C.)  and  (G.  A.  6726)  T.  D.  28799  affirmed. 

Cherries  in  Maraschino. — Certain  cherries  in  maraschino,  a.ssessed  for  duty 
under  paragraph  218  as  "  fruits  preserved  in  sirup."  found  not  to  l)e  ])reserved 
in  sirup  but  in  spirits,  and  held  dutiable  as  unenumerated  manufncturcd  ar- 
ticles under  section  3.— U.  S.  v.  Reiss  (C.  C.  A.),  T.  D.  27119;  T.  D.  25789 
(C.  C.)  affirmed. 


414  DIGEST   OF   CUSTOMS   DECISIONS. 

I'riiiu'  Hutter,  known  also  as  prune  marmalade,  crushed  prunes  or  "  pflau- 
nienmus,"  and  sonietinies  as  prune  jelly,  prepared  by  boilinj?  prunes  in  water, 
pressing  them  through  a  sieve,  concentrating  the  same  by  evaporation,  nothing 
but  water  being  added  during  the  process,  was  dutiable  at  20  per  cent  ad 
valorem  under  paragraph  219  as  "  fruits  preserved  in  their  own  juices,"  and 
not  as  "sweetmeats"  or  "jellies,"  under  i)aragrapli  218.  U.  S.  v.  Kosenstein, 
decided  by  the  circuit  court  December  14,  1898,  aflirming  board's  decision,  G.  A. 
3661,  followed.— T.  D.  20701  (G.  A.  4357). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Pineapples  in  Tins. — Pineapples  peeled,  sliced,  and  placed  in  cans  filled  with 
cold  water  and  hermetically  sealed,  their  juices  permeating  the  water,  are 
"fruits  preserved  in  their  own  juices"  and  are  free  as  fruits  green,  ripe,  or 
dried.  T.  I).  12725  (G.  A.  1374)  ;  T.  D.  12820  (G.  A.  1416)  ;  T.  D.  13767  (G.  A. 
1961)  ;  Johnson  v.  U.  S.  (C.  C),  66  Fed.  Rep.,  725.— T.  D.  16852  (G.  A.  3371). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Fruits  Preserved  in  Susar. — Proof  that  foreign  fruits  preserved  in  sugar, 
sirup,  and  inolass(>s,  which  come  in  as  articles  of  importation  and  which 
plaintiff  has  dealt  in,  come  generally  in  air-tight  packages  and  that  certain 
dealers  in  dried  fruits  do  not  handle  fruits  preserved  in  sugar  in  air-tight  pack- 
ages is  not  sufficient  to  establisli  the  trade  meaning  of  the  term  "  fruits  pre- 
servefl  in  sugar." — Levy  v.  Robertson  (C.  C),  38  Fed.  Rep.,  714. 


1913 


2  J  8.  Figs,  2  cents  per  pound;  plums,  prunes,  and  prunelh>s,  1  cent 
per  pound;  raisins  and  other  dried  grapes,  2  cents  per  pound;  dates, 
1  cent  per  pound;  currants,  Zante  or  other,  li  cents  per  pound;  olives, 
15  cents  per  gallon. 

275.  Figs,  2i  cents  per  pound  ;  plums,  prunes,  and  pruiielles,  2  cents  per 

pound;  raisins  and  other  dried  grapes,  2^  cents  per  pound;  dates,  1  cent 

1909    per  pound;  currants.  Zante  or  other.  2  cents  i)er  pound;  olives,  in  bottles, 

jars,  kegs,  tins,  or  other  packages,  containing  less  than  five  gallons  each, 

25  cents  per  gallon  ;  otherwi.se,  15  cents  per  gallon. 

264.  I""igs.  plums,  prunes,  and  prunelles,  2  cents  per  pound;  raisins  and 
other  dried  grapes,  2i  cents  i)er  pound;   dates,  one-half  of  1  cent  per 
1897   pound;  currants,  Zante  or  other,  2  cents  per  pound;  olives,  green  or  pre- 
pared, in  bottles,  jars,  or  similar  packages,  25  cents  per  gallon ;  in  casks 
or  otherwise  than  in  bottles,  jars,  or  similar  packages,  15  cents  per  gallon. 

f      21.Si.  Dates     *     *     *     20  per  centum  ad  valorem. 

21.".  Olives,  green  or  prepared,  20  per  centum  ad   valorem. 
217.  Plums,    prunes,    figs,    raisins,    and    other    dried    grapes,    including 
Zante  currants,  IJ  cents  per  pound. 

299.  *     ♦     *    plums,  and  prunes,  2  cents  per  pound. 

;{()().  Figs,  2i  cents  per  pound. 

302.  Raisins,  2^  cents  per  pound. 

578.  Currants,  Zante  or  other.     (Free.) 

579.  Dates.      (Free.) 
662.  Olives,  green  or  prepared.     (Free.) 

'     293.  Currants,  Zante  or  other,  1  cent  per  pound. 

294.  Dates,  plums,  and  prunes,  1  cent  per  pound. 

1883  (      295.  Figs,  2  cents  per  pound. 

,300.  Raisins,  2  cents  per  pound. 

rSO.  Olives,  green  or  prepared.     (Free.) 


1894 


1890 


,'        or 

1    ^' 


SCHEDULE    G AGRICULTURAL    PRODUCTS   AND    PROVISIONS.       415 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Olives  Pitted  and  Stufled  with  sweet  red  peppers  are  within  tlie  (lesi}j;nation 
"  olives  "  as  that  term  is  commonly  and  popularly  used  and  understood.  It  is 
not  shown  that  they  are  without  that  term  commercially.  They  are  dutiable 
as  olives  (par.  218)  and  not  as  edible  fruits  (par.  217)  or  nonenumerated 
articles  (par.  385).— Mawer  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  37108;  Ab. 
39954  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Figs  ill  Baskets,  assessed  as  sweetmeats  under  paragraph  274,  were  found 
to  contain  no  added  sugar  and  held  dutiable  under  the  provision  for  figs  in 
paragraph  275— Ab.  31845  (T.  D.  33304). 

Broken  Pitted  Olives. — The  testimony  of  the  importer  informs  us  that  they 
are  sometimes  used  for  food  in  the  same  way  that  ordinary  green  olives  are 
used,  but  generally  are  sold  to  cheese  makers  to  be  ground  and  used  in  making 
a  certain  kind  of  cheese.  The  testimony  also  states  they  are  ground  and  used 
in  making  what  is  termed  "  olive  zest,"  which,  from  its  name  and  the  testi- 
mony, we  gather  is  a  relish.  We  do  not  think,  however,  that  tliere  has  been 
enough  change  in  the  olives  to  warrant  us  in  distinguishing  this  conuuodity 
from  olives  as  provided  for  in  the  statute.  While  it  is  the  rejections  from  the 
operation  of  pitting  and  stuffing  olives,  it  is  not  such  waste  as  is  provided  for 
in  paragraph  479.— Ab.  31634  (T.  D.  33263). 

Olives  in  Olive  Oil. — Our  holding  is  that  duty  should  be  assessed  on  202  gal- 
lons of  olives  at  15  cents  per  gallon,  and  the  olive  oil  found  in  the  four  barrels 
based  upon  the  gauging  of  the  one  barrel,  to  wit,  34  gallons,  at  40  cents  i)er 
gallon.     Note  Ab.  31641  (T.  D.  33263).— Ab.  36189  (T.  D.  346G8). 

Olives  Packed  in  Olive  Oil,  assessed  under  the  provision  for  olive  oil  in 
paragraph  38,  were  held  dutiable  as  olives  impoi'ted  iu  packages  containing 
more  than  5  gallons  (par.  275).  The  olive  oil  in  which  they  were  packed  was 
held  dutiable  under  paragraph  38.— Ab.  3164L  (T.  D.  33263). 

The  merchandise  is  a  barrel  of  olives  packed  in  olive  oil,  vinegar,  and  lemon 
juice.  The  collector  reports  that,  as  he  had  no  ofhcial  I'eturn  showing  the 
separate  quantity  of  olives  and  the  quantity  of  olive  oil  comprising  the  51i 
gallons,  he  returned  the  entire  quantity  as  olive  oil  at  40  cents  per  gallon 
under  paragraph  38,  on  the  theory  that  being  an  admixture  of  goods  the  im- 
portation should  iwy  the  highest  rate  applicable  to  either.  Our  judgment  'S 
that  duty  should  be  assessed  upon  51^  gallons  of  olives  at  15  cents  per  gallon. — 
Ab.  31490  (T.  D.  33242). 
Ripe  Olives  in  Brine. 

An  Administrative  Followed  by  a  Statutory  Construction. — It  is  true  a 
more  specific  designation  controls  as  against  a  general  designation  that  a  desig- 
nation eo  nomine  controls  as  against  a  description  by  class,  but  where  there 
has  been  an  administrative  construction  and  this  has  been  adopted  into  law  this 
construction  must  control.     Brennan  v.  U.  S.,  136  Fed.  Rep.,  743. 

Olives  Barreled  in  Brine. — To  hold  this  importation  to  be  "  fruit  in  brine  " 
and  free  of  duty  as  such  would  be  to  hold  all  olives  are  duty  free.  The  con- 
struction given  in  the  administration  of  the  law  and  the  apparent  adoption  of 
this  construction  by  subsequent  congressional  enactment  makes  black  or  ripe 
olives  in  brine  dutiable  under  paragraph  275.  Causse  Mfg.  Co.  v.  U.  S.,  G.  A. 
5417  (T.  D.  24663),  distinguished. 

Allowance  for  Brine. — The  actual  quantity  of  olives  in  the  importation  was, 
it  would  seem,  ascertained  by  the  ganger  and  no  allowance  should  accordingly 


416  DIGEST   OF   CUSTOMS   DECISIONS. 

be  lujule  for  brine.— Goussios  &  Co.  et  al.   r.  U.  S.    (Ct.  Cust.  Appls.),  T.  D. 
320.-)l;   (U.  A.  Ab.  25047)   T.  D.  31021  iiniriiicd. 

DECISIONS   UNDER  THE  ACT  OF  1897. 

Inipiiritios  in  Currants. — Currants  imported  in  an  uncleaned  condition  are 
dutiable  at  2  cents  per  pound  under  tbe  provision  for  "  currants  "  in  para- 
t;raph  204  witliout  any  deduction  on  account  of  the  dirt  or  other  impurities  con- 
tained therein. 

It  beinj;:  shown  that  currants  imported  prior  to  tlie  passage  of  the  act  always 
contained  such  impurities  which  could  be  removed  only  by  a  somewhat  com- 
plicated process,  it  must  be  presumed  that  Congress  intended  to  levy  the  duty 
on  currants  in  the  condition  imported.  In  re  Hills  liros.  Co.,  G.  A.  4655  (T.  D. 
22005),  aflirmed  by  Circuit  Court  of  Appeals,  Seventh  Circuit,  in  U.  S.  v.  Reid, 
Murdock  &  Co.  (120  Fed.  Uep.,  242),  followed.— T.  I).  24645  (G.  A.  5413). 

Olives  in  Lar^e  Jars. — The  provision  in  paragraph  264  for  "  olives  in  bottles, 
jars,  or  similar  packages"  is  not  limited  to  olives  in  packages  usual  to  retail 
trade  and  includes  olives  in  earthen  jars  of  a  capacity  of  about  10  gallons. 

In  reference  to  the  provision  in  paragraph  264  for  olives  "  in  bottles,  jars,  or 
similar  packages,"  Held  that,  as  the  terms  used  are  not  only  well  understood 
in  trade,  but  in  common,  everyday  use  in  domestic  and  household  affairs,  there 
is  nothing  ecpiivocal  or  uncertain  in  tlu'  law,  and  that  to  assume  that  Congress 
had  in  mind  only  packages  usual  to  retail  trade  would  be  to  ignore  the  plain 
terms  of  the  act. 

Where  the  language  employed  in  an  act  is  clear  and  certain,  it  is  the  duty 
of  the  courts  and  the  customs  authorities  to  follow  it ;  they  have  nothing  to  do 
with  the  reasonal)leness  or  justice  of  according  to  it  its  natural,  usual,  and 
obvious  meaning,  nor  with  any  supposed  policy  actuating  its  framers. 

Where  no  exception  or  qualification  is  found  in  an  act  the  courts  are  not  at 
liberty  to  create  one.— U.  S.  v.  Shing  Shun  (C.  C),  T.  D.  30212;  Ab.  7138  (T.  D. 
26559)  reversed. 
Ripe  Olives. 

FiiuiT  IN  BuiNE. — Ripe  olives,  also  known  as  black  olives,  imported  in  brine 
are  free  of  duty  under  paragraph  559  as  "  fruits  in  brine." 

Olives,  "  Prepared." — The  mere  inmiersion  of  olives  in  salt  water  for  pre- 
servative purposes  during  shipment  does  not  make  them  "prepared"  within 
the  meaning  of  paragraph  264. 

Ex  Parte  Affidavits. — Affidavits  taken  ex  parte,  without  notice  or  agree- 
ment, are  not  admissible  in  proceedings  in  the  circuit  court  for  the  admission 
of  evidence  before  a  referee,  on  appeal  from  the  Board  of  General  Appraisers 
under  section  15,  customs  administrative  act  of  1S90. — U.  S.  i\  Zucca  ;  (C.  C.) 
T.  D.  30147;  (G.  A.  6.5()5)  T.  D.  27793  and  Ab.  14132  (T.  D.  27873)  affirmed. 

Olives  in  Small  Kefts. — Construing  the  provisions  in  paragraph  264  for 
olives  "  in  bottles,  jars,  or  similar  packages,"  and  "  in  casks  or  otherwise  than 
in  bottles,  jars,  or  similar  packages,"  Held  that  the  distinction  made  between 
containers  has  reference  to  .similarity  in  size  and  use  in  trade;  that  the  former 
provision  relates  to  packages  suitable  for  retail  transactions,  and  the  latter  to 
packages  for  wholesale  dealings;  and  that  olives  in  small  kegs  or  casks  con- 
taining le.ss  than  1  gallon,  in  which  they  are  sold  for  retail  consumption,  are 
dutiable  under  the  first  of  said  provisions. 

The  meaning  of  "cask"  and  "keg"  discussed. — Lomba  r.  U.  S.  (two  cases) 
(D.  C),  T.  D.  27707;  (G.  A.  6068)  T.  D.  26476  anirmed. 


SCHEDULE   G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.      417 

Olives — Measurement — "  Gallon." — In  measuring  olives  for  tlie  purpose  of 
assessing  the  duty  "  per  gallon  "  provided  in  paragraph  264,  the  liquid  or  wine 
gallon,  and  not  the  dry  gallon,  should  be  used,  irrespective  of  whether  the  olives 
are  dry  or  in  brine.— Ceballos  v.  U.  S.  (C.  O.  A.),  T.  D.  27264;  T.  D.  27001 
(C.  C.)  and  (G.  A.  6221)  T.  D.  26888  affirmed;  T.  D.  25879  (C.  C.)  and  (G.  A. 
5701 )  T.  D.  25359  affirmed. 

Stuffed  Olives  are  dutiable  under  the  provision  for  "  olives,  green  or  pre- 
pared," in  paragraph  264,  and  not  under  that  for  "  all  vegetables,  prepared  or 
preserved,  including  pickles  and  sauces  of  all  kinds,  not  specially  provided  for 
in  this  act,"  in  paragraph  241.— T.  D.  26921  (G.  A.  6235). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Dried  Currants,  so  called,  from  the  Levantine,  which  are  known  to  the 
trade  by  some  thirty  different  names,  indicating  the  islands  or  localities  where 
grown,  and  which,  although  in  fact  raisins  made  from  a  small  grape,  constitute 
the  only  currants  known  commercially  or  imported,  are,  except  those  grown  on 
the  island  of  Zante,  free,  under  paragraph  489,  as  dried  fruit,  and  not  dutiable 
under  this  paragraph  as  raisins. — Hills  Bros.  Co.  v.  U.  S.  (C.  C.  A.),  99  Fed. 
Rep.,  264. 


1913 


219.  Grapes  in  barrels  or  other  packages,  25  cents  per  cubic  foot  of 
the  capacity  of  the  barrels  or  packages. 


276.  Grapes  in  barrels  or  other  packages,  25  cents  per  cubic  foot  of 
capacity  of  barrels  or  packages. 

265.  Grapes  in  barrels  or  other  packages,  20  cents  per  cubic  foot  of 
capacity  of  barrels  or  packages. 

1894         214.  Grapes,  20  per  centum  ad  valorem. 

299.  Grapes,  60  cents  per  barrel  of  three  cubic  feet  capacity  or  frac- 
^®^"    tional  part  thereof. 

1883         299.  *     *     *     grapes,  20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Almeria  Grapes — Conventional  Gauge. — Capacity  of  barrels  containing 
Almeria  grapes  to  be  taken  as  1.95  cubic  feet  and  half  barrels  as  1.08  cubic  feet 
within  prescribed  limitations,  barrels  outside  of  the  prescribed  limitations  to 
be  measured  and  their  actual  holding  capacity  ascertaned.  T.  D.  29274  of  Sep- 
tember 30,  1908,  revoked.— Dept.  Order  (T.  D.  32601). 

Almeria  grapes  imported  in  barrels  held  to  be  dutiable,  when  imported  prior 
to  January  1,  1910,  on  the  basis  of  an  average  capacity  of  1.93  cubic  feet  per 
barrel  and  0.965  cubic  foot  per  half  barrel.— T.  D.  30664  (G.  A.  7030). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Capacity  of  Grape  Barrels. — Certain  so-called  "  25-kilo  "  barrel-s,  containing 
Almeria  grapes,  found  to  be  of  an  average  capacity  of  2  cubic  feet  each.  U.  S. 
V.  Bonanno  and  U.S.  v.  Mayer  (suits  3168  and  3169,  unreported),  affirming  In  re 
Bonanno  (G.  A.  4857),  followed.— T.  D.  23602  (G.  A.  5101). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Grapes  Imported  in  Barrels,  and  packed  in  sawdust  or  cork  dust,  are 
dutiable  under  paragraph  299  at  the  rate  of  60  cents  per  barrel  of  3  cubic 
feet,  or  fraction  thereof,  without  allowance  for  the  cork  dust  in  which  they  are 
packed.— Dept.  Order  (T.  D.  166SS). 

60690°— 18— VOL  1 27 


418  DIGEST   OF   CUSTOMS   DECISIONS. 

220.  Tvemons,  limes,  ornn^'os,  j^riiprfruit.  shaddocks,  niul  pomelos  in 
parkapes  of  a  capacit.v  of  one  and  one-fourth  cuhio  feet  or  loss,  IS  cents 
per  package;  in  packages  of  capacity  exceeding  one  and  one-fourth  cubic 
1913  ftM^t  and  not  exceeding  two  and  one-half  CTihic  feet,  3:")  cents  per  pack- 
age; in  packages  exceeding  two  and  one-half  and  not  exceeding  t^ve  cubic 
feet.  70  cents  per  package ;  in  imckages  exceeding  five  cubic  feet  or  in 
bulk,  one-half  of  1  cent  per  pound. 

277.  Lemons,  li  cents  per  pound ;  oranges,  limes,  grapefruit,  shad- 
docks, or  pomelos,  1  cent  per  pound. 


1909 


1897 


266.  Oranges,  lemons,  limes,  grapefruit,  shaddocks,  or  pomelos,  1  cent 
per  pound. 


1890 


1883 


1894        ^^^"  ^^'■•'1"?^^^'  lemons,  and  limes,  in  packages,  at  the  rate  of  8  cents  per 
cubic  foot  of  capacity  ;  in  bulk.  ifl-.W  per  one  thousand  ;     *     *     *. 

301.  Oranges,  lemons,  and  limes,  in  packages  of  capacity  of  one  and 
one-fourth  cubic  feet  or  less,  13  cents  per  package;  in  packages  of  capac- 
ity exceeding  one  and  one-fourth  cubic  feet  and  not  exceeding  two  and 
one-half  cubic  feet,  25  cents  per  package;  in  packages  of  capacity  ex- 
cee<ling  two  and  one-half  cubic  feet  and  not  exceeding  five  cubic  feet, 
.50  cents  per  package;  in  packages  of  capacity  exceeding  five  cubic  feet, 
for  every  additional  cubic  foot  or  fractional  part  tliereof.  10  cents;  in 
bulk,  .$1..50  per  one  thousand  ;     *     *     * 

296,  Oranges,  in  boxes  of  capacity  not  exceeding  two  and  one-half 
cubic  feet.  25  cents  per  box;  in  one-half  boxes,  capacity  not  exceeding 
one  and  one-fourth  cubic  feet,  13  cents  i)er  half  box;  in  bulk,  $1.60  per 
thousand;  in  barrels,  capacity  not  exceeding  that  of  the  one  hundred  and 
ninety-.six  pound  fiour  barrel,  55  cents  per  barrel. 

207.  Lemons,  in  boxes  of  capacity  not  exceeding  two  and  one-half 
cubic  feet,  30  cents  per  box ;  in  one-half  boxes,  capacity  not  exceeding 
one  and  one-fourth  cubic  feet,  16  cents  per  half  box;  in  bulk,  $2  per 
thousand. 

298.  Lemons  and  oranges,  in  packages,  not  specially  enumerated  or 
.  vided  for  in  this  Act,  20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Allowance  for  Rotten  Fruit  Under  Paragraph  220. — Limes  and  oranges, 
imported  in  barrels  of  between  4  and  5  cubic  feet  capacity,  are  dutiable  at  70 
cents  the  package  under  the  provisions  of  paragraph  220,  notwithstanding  the 
fact  that  in  some  instances  as  high  as  25  per  cent  of  the  fruit  had  decayed. — 
T.  D.  36002  (G.  A.  7830). 

Packages — Two  Boxes  Tied  Together. — Two  boxes  of  oranges,  each  75  by 
lOi  by  5i  inches,  firmly  tied  together  to  facilitate  marketing  and  safe  trans- 
portation, this  method  of  packing  being  an  established  custom  of  the  trade, 
constitute  one  package  under  the  first  clause  of  paragraph  220. — Bush  &  Co. 
(Inc.)  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35974;  G.  A.  Ab.  37295  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Tangerines. — The  fruit  known  as  "  tangerines  "  is  but  a  variety  or  species  of 
oranges,  and  is  properly  classified  for  duty  as  such  under  paragraph  216. — T.  D. 
18161  (G.  A.  3918). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Fruit  (Allowance  for  Loss  or  Decay).— The  terms  "  quantity,"  and  "  whole 
quantity,"  relating  to  duties  on  imported  fruit,  and  making  an  allowance  for 
loss  or  decay  which  exceeds  25  per  cent  of  the  "  quantity,"  relate  to  the  whole 
importation  of  fruit  and  not  to  the  quantity  in  each  particular  package  dam- 
aged.—Scattergood  V.  Tutton,  2  Fed.  Rep.,  28. 


1897 


1894 


SCHEDULE   G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.      419 

221.  Orange  peel  or  lemon  peel,  preserved,  candied,  or  dried,  1  cent 
1913     ^^^  pound  ;  coconut  meat  or  copra,  desiccated,  shredded,  cut,  or  similarly 
prepared,  and  citron  or  citron  peel,  preserved,  candied,  or  dried,  2  cents 
per  pound. 

278.  Orange  peel  or  lemon  peel,  preserved,  candied,  or  dried,  and  cocoa- 
1909     ^^^^  meat  or  copra,  desiccated,   shredded,  cut,  or  similarly   prepared,  2 
cents  per  pound ;  citron  or  citron  peel,  preserved,  candied,  or  dried,  4 
cents  per  pound. 

267.  Orange  peel  or  lemon  peel,  preserved,  candied,  or  dried,  and  cocoa- 
nut  meat  or  copra,  desiccated,  shredded,  cut,  or  similarly  prepared,  2 
cents  per  pound ;  citron  or  citron  peel,  preserved,  candied,  or  dried,  4 
cents  per  pound. 

218.  *     *     *     prepared  or  desiccated  cocoanut  or  copra,  30  per  centum 
ad  valorem. 
220.  Orange  peel  and  lemon  peel,  preserved  or  candied,  30  per  centum 
lad  valorem. 

1R90        ^^^'  O''^"?^  P^^^  ^^^  lemon  peel,  preserved  or  candied,  2  cents  per 
pound. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Dried  Orange  Peel,  which  has  been  sundried  and  not  subjected  to  any  arti- 
ficial process  of  drying,  is  dutiable  under  the  provision  of  paragraph  221,  for 
"  orange  peel,  *  *  *  dried,  1  cent  per  pound,"  and  is  not  free  of  duty  under 
paragraph  563,  which  provides  for  "  orange  and  lemon  peel,  not  *  *  *  dried." 
The  method  of  drying  is  immaterial  since  the  statute  makes  no  distinction  be- 
tween orange  peel  dried  by  artificial  heat  and  orange  peel  dried  by  natural 
heat.  G.  A.  4161  (T.  D.  19422)  and  G.  A.  4660  (T.  D.  22020)  overruled.— T.  D. 
37006  (G.  A.  8028). 

DECISIONS  UNDER  THE  ACTS  OF  1894,  1890,  AND  1883. 

Dried  Citron. 

Construction. — "  Fruits  preserved  in  sugar  "  is  a  narrower  term  than  "  dried 
fruits." 

Commercial  Designation. — The  phrase  "fruits  preserved  in  sugar"  has  no 
such  definite,  uniform,  and  general  trade  meaning  as  would  operate  to  exclude 
from  its  purview  the  article  of  dried  citron  preserved  in  sugar. 

Classification. — Dried  citron  preserved  in  sugar  was  not  free  of  duty  under 
the  tariff  acts  of  1883,  1890,  and  1894  as  "  dried  fruit,"  but  dutiable  as  "  fruits 
preserved  in  sugar."  U.  S.  v.  Nordlinger  (121  Fed.  Rep.,  690)  followed.— T.  D. 
24965    (G.  A.  5562). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Leghorn  Citron,  preserved  by  being  cut  in  halves,  boiled  and  soaked  in  salt 
water,  freshened,  and  then  covered  with  sirup  and  boiled  down,  and  fresli  sugar 
placed  thereon,  and  the  process  repeated  until  the  peel  is  thoroughly  impreg- 
nated with  the  sugar  and  cured,  is  taxable  as  "  fruits  preserved  in  sugar," 
under  paragraph  302,  and  is  not  entitled  to  admission  free  under  paragraph 
704,  as  dried  fruits  not  specially  enumerated. 

Evidence  as  to  the  trade  meaning  of  a  term  used  in  the  tariff  act  is  inad- 
missible unless  such  meaning  differs  from  the  ordinary  dictionary  meaning  of 
the  term  or  its  meaning  in  common  speech. 


420  DIGEST   OF   CUSTOMS   DECISIONS. 

Where,  on  an  appeal  from  a  classilicalion  of  imported  citron  for  duty,  tlie 
importer  claimed  tliat  tile  term  "  fruits  preserved  in  sugar,"  as  used  in  para- 
graph 302,  was  a  trade  term  having  a  peculiar  trade  meaning  as  applied  to 
preserved  fruits,  but  the  evidence  as  to  such  meaning,  and  whether  it  differed 
from  the  ordinary  meaning  of  the  term,  was  conflicting,  it  failed  to  show  a 
general  custom  with  regard  to  the  use  of  such  term,  which  would,  therefore,  be 
construed  according  to  its  ordinary  meaning. — U.  S.  v.  Nordlinger,  121  Fed. 
Rep..  690. 

Candied  Citron,  i.  e.,  citron  boiled  in  sugar  and  dried,  is  dutiable  as  fruits 
preserved  in  sugar  and  not  free  as  fruit  green,  ripe,  or  dried.  Levy  v.  Robert- 
son (C.  C),  38  Fed.  Rep.,  714;  Hills  v.  Erhardt  (C.  C),  59  Fed.  Rep.,  768. 


1913 
1909 
1897 


222.   Pineapples,  in  barrels  or  other  packages.  6  cents  per  cubic  foot 
of  the  capacity  of  the  barrels  or  packages ;  in  Inilk.  .$5  per  thousand. 

279.  Pineapples,  in  barrels  and  other  packages,  8  cents  per  cubic  foot 
of  the  capacity  of  barrels  or  packages ;  in  bulk,  .$8  per  thousand. 

26S.  I'ineapples,  in  barrels  and  other  packages,  7  cents  per  cubic  foot 
of  the  capacity  of  barrels  or  packages;  in  bulk,  .$7  per  thousand. 


1894         213^.  *     *     *     pineapples,  20  per  centum  ad  valorem. 
1890         (Not  enumerated.) 
1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Measureniont  of  Pineapple  Crates. — In  finding  the  capacity  of  packages 
containing  i)ii)(>a])i)Ies.  for  the  assessment  of  duty  under  paragraph  268,  the  com- 
putation should  be  based  on  the  inside  and  not  the  outside  dimensions  of  the 
packages. 

It  is  found  that  crates  containing  pineapples  imported  from  Habana  into  the 
port  of  New  York  have  a  capacity  of  2.45  cubic  feet.— T.  D.  23G03  (G.  A.  5102). 

Count  of  Pineapples  in  Bulk. — Paragraph  268  provides  for  "  pineapples  iu 
bulk.  $7  per  thousand."  without  reference  to  size  or  quality,  and  small  nubbins 
can  not  be  counted  two  for  one. — Dept.  Order  (T.  D.  19121). 


1913 
1909 
1897 
1894 


22;j.  Almonds,    not   sliolled,   3  cents   per  pound  ;   almonds,   shelled,   4 
cents  per  pound  ;  apricot  and  peach  kernels,  3  cents  per  pound. 

280.  Almonds,  not  shelled,  4  cents  per  pound  ;  clear  almonds,  shelled, 
6  cents  per  pound ;  apricot  and  peach  kernels,  4  cents  per  pound. 

269.  Almonds,  not  .shelled,  4  cents  per  pound;  clear  almonds,  shelled, 
6  cents  per  pound. 

221.  Almonds,  not  shelled,  3  cents  per  pound  ;  clear  almonds,  shelled, 
5  cents  per  pound. 


\M0         ^'^^"  ^^1"1<^"<1^-  ""^  shelled,  T)  cents  per  pound;  clear  almonds,  shelled, 
7i  cents  per  pound. 

1883         303.  Almonds,  5  cents  per  pound:  shelled,  7^  cents  per  pound;     *     *     *. 
DECISIONS  UNDER  THE  ACT  OF  1909. 

Shelled  Almonds. 

"  C'l.KAi!."— Tli;it  construction  of  the  word  "clear"  as  applied  to  shelled 
almonds  will  be  avoided  when  t()  adopt  such  consniict ion  would  bring  a  number 
of  kindred  statutory  provisions  into  uliei-  confusion.  For  a  constructi(jn  here 
we  have  that  enforccnl  for  many  years  by  the  Treasury  Department  and 
acquiesced  in  by  the  trai'c  during  Hint  tinic;  and 


SCHEDULE    G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.      421 

Clear-Shelled  Almonds  with  Bkoken  Shells  and  Dust. — Clear  iilmonds, 
shelled,  remain  almonds,  though  they  should  contain  a  certain  amount  of 
broken  kernels,  dust,  and  shells,  and  they  are  not  to  be  classified  generally 
with  "  nuts  of  all  kinds."  They  are  dutiable  as  clear  almonds,  shelled  under 
paragraph  280.  Paragraph  283  forbids  any  allowance  for  the  weight  of  the 
dust  and  shells. — Spencer  Importing  &  Trading  Co.  v.  U.  S.  (Ct.  Cust.  Appls. ). 
T.  D.  32201;  (G.  A.  Ab.  26800)  T.  D.  31912  affirmed. 

Ruled  by  Spencer  Importing  &  Trading  Co.  v.  U.  S.,  supra  (T.  D.  32201).— 
Spencer  Importing  &  Trading  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32202; 
(G.  A.  Ab.  25946)  T.  D.  31720  affirmed. 

There  is  no  question  of  commercial  designation  raised,  and  no  allowance  is 
claimed  because  of  the  presence  of  dirt  or  refuse.  A  review  of  the  history  of 
tariff  provisions  relative  to  almonds  makes  it  plain  there  was  no  intention  on 
the  part  of  the  Congress  to  depart  from  an  established  usage  of  years  by  which 
almonds  shelled  bore  a  higher  rate  of  duty  than  almonds  unshelled,  and  by 
which  almonds  eo  nomine  were  made  to  take  a  duty  higher  than  the  duty  im- 
posed on  nuts  generally  "  of  all  kinds."  not  specially  provided  for.  The  im- 
portations were  properly  held  dutiable  under  paragraphs  269,  tariff  act  of  1897, 
and  280,  tariff  act  of  1909,  respectively,  as  clear  almonds,  shelled. — Heide  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32166;  (G.  A.  7199)  T.  D.  31475  afllrmed. 

So-called  Jordan  and  Valencia  almonds,  shelled,  imported  in  boxes,  are 
dutiable  under  the  tariff  act  of  1909  as  clear  almonds,  shelled,  and  not  under 
paragraph  283,  which  prohibits  any  allowance  being  made  for  dirt  or  other 
impurities  in  nuts  of  any  kind,  shelled  or  unshelled. — T.  D.  30726  (G.  A.  7048). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Clear  Almonds, 

"  Clear." — The  provision  in  paragraph  269  for  "  clear  "  almonds  was  meant 
to  include  only  almond  nuts  that  are  practically  and  substantially  free  from 
shells,  dust,  and  dirt ;  that  is,  almonds  which  after  being  divested  of  their  outer 
covering  should  be  fairly  clear  from  that  covering.  Shelled  almonds  not  in 
that  condition  are  dutiable  under  paragraph  272  as  nuts  not  specially  provided 
for.— Heide  v.  U.  S.  (C.  C),  T.  D.  30144;  (G.  A.  6734)  T.  D.  28816  reversed. 

Apricot  Kernels  are  dutiable  as  "  nuts  not  specially  provided  for."  under 
paragraph  272.  and  not  as  almonds  by  similitude  under  paragraph  269. — U.  S. 
V.  Spencer  (C.  C.  A.),  T.  D.  27893;  T.  D.  27184  (C.  C.)  afiirmed  and  Ab.  5376 
(T.  D.  26190)  reversed. 

Peach  Kernels. — The  merchandise  was  classified  as  shelled  almonds  under 
paragraph  269,  against  the  importers'  contention  that  it  was  dutiable  under 
paragraph  272  as  nuts  not  specially  provided  for.  Protests  sustained.  Note 
T.  D.  27893,  supra.— Ab.  17760  (T.  D.  28634). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Peach  Kernels. — Held  that  peach  kernels  imported  under  the  tariff  act  of 
1894  were  not  dutiable  as  shelled  almonds,  either  directly  or  by  similitudi', 
under  paragraph  221  of  said  act,  but  were  free  of  duty  under  paragraph  470 
as  crude  nonedible  drugs.— U.  S.  v.  Chapman  &  Smith  Co.  (C.  C),  T.  D.  26395; 
(G.  A.  5274)  T.  D.  24206  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Apricot  Kernels  are  free  as  nuts  not  edible  and  not  dutiable  as  almonds. — 
T.  D.  14328  (G.  A.  2257). 

^--„         224.  Filberts  and  walnuts  of  all  kinds,  not  shelled,  2  cents  per  pound; 
shelled,  4  cents  per  pound. 


422  DIGEST   OF   CUSTOMS   DECISIONS. 

1909         -^'i-  Filberts  and  walnuts  of  all  kinds,  not  slu'Ued,  3  cents  per  pound; 
slielled,  5  cents  per  pound. 

270.  Filberts  and  walnuts  of  all  kinds,  not  sbelled,  3  cents  per  pound; 
shelled,  5  cents  per  pound. 

222.  Filberts  and  walnuts  of  all  kinds,  not  shelled,  2  cents  per  pound; 
^  shelled,  4  cents  per  pound. 

307.  Filberts  and  walnuts  of  all  kinds,  not  shcMled,  3  cents  per  pound; 
shelled,  6  cents  per  juiund. 

1883         303.  ♦     *     *     filberts  and  walnuts  of  all  kinds,  3  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Shelled  Walnuts. — The  attempts  to  establish  a  commercial  designation  must 
be  deemed  to  have  failed,  though  a  proper  view  of  the  language  in  paragraph 
281  would  exclude  in  its  construction  any  evidence  of  trade  designation  ;  the 
words  there  are  essentially  descriptive,  not  denominative.  Walnut  meat,  broken 
in  parts  less  than  halves,  are  dutiable  as  "  walnuts  of  all  kinds,"  "  shelled," 
under  paragraph  281. — Habicht,  Braun  &  Co.  et  al.  v.  U.  S.  (Ct.  Cast.  Appls.), 
T.  D.  3220G;  (G.  A.  7229)  T.  D.  31651  aflirmed. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Hazel  Nuts  are  dutiable  as  tilberts  and  not  as  nuts  not  specially  provided 
for.— T.  D.  10525  (G.  A.  175). 

225.  Peanuts  or  ground  beans,  unshelled,  three-eighths  of  1  cent  per 
pound  ;  shelled,  three-fourths  of  1  cent  per  pound. 

282.  I'eanuts  or  ground  beans,  unshelled,  one-half  of  1  cent  per  pound ; 
shelled,  1  cent  per  pound. 

271.  Peanuts  or  ground  beans,  unshelled,  one-half  of  1  cent  per  pound; 
shelled,  1  cent  per  pound. 

1894         223.  Peanuts  or  ground  beans,  20  per  centum  ad  valorem. 

308.  Peanuts  or  ground  beans,  unshelled,  1  cent  per  pound ;  shelled, 
1^  cents  per  pound. 

304.  Peanuts  or  ground  beans,  1  cent  per  pound;  slielled,  li  cents 
per  pound. 

226.  Nuts  of  all   kinds,  shelled   or  unshelled,   not  specially   provided 
1913     for  in  this  section,  1  cent  per  pound  ;  but  no  allowance  shall  be  made  for 

dirt  or  other  impurities  in  nuts  of  any  kind,  shelled  or  unshelled. 

20.  Drugs,  such  *  *  *  nuts.  *  *  *  which  are  natural  and  un- 
compounded  tlrugs  and  not  edible,  and  not  specially  provided  for  in  this 
section,  but  which  are  advanced  in  value  or  condition  by  any  process  or 
treatment  whatever  beyond  that  essential  to  the  proper  packing  of  tlie 
drugs  and  the  prevention  of  tlecay  or  deterioration  pending  manufacture, 
one-fourth  of  1  cent  per  pound,  and  in  addition  thi'reto  10  per  centum  ad 
valorem:  Provided,  That  no  article  containing  alcohol,  or  in  the  prepara- 
tion of  which  alcohol  is  used,  shall  be  classified  for  duty  under  this  para- 
graph. 

283.  Nuts  of  all  kinds,  shelled  or  unslielled,  not  specially  provided  for 
1909     in  this  .section,  1  cent  per  pound ;  but  no  allowance  shall  be  made  for 

dirt  or  other  impurities  in  nuts  of  any  kind,  shelled  or  unshelled. 

559.  Drugs,  such  as  *  *  *  nuts,  *  *  *  which  are  natural  and 
uncompcmnded  drugs  and  not  edible  and  not  specially  provided  for  in  this 
section,  and  are  in  a  crude  state,  not  advanced  in  value  or  condition  by 
any  process  or  treatment  whatever  beyond  that  essential  to  the  proper 
packing  of  the  drugs  and  the  prevention  of  decay  or  deterioration  pend- 
ing manufacture:  I'roridcd,  That  no  article  containing  alcohol,  or  in 
the  picparation  of  which  alcohol  is  used,  shall  be  admitted  free  of  duty 
under  this  paragraph.      (Free.) 

635.  Nuts:  Brazil  nuts,  cream  mits,     *     *     *.     (Free.) 


1913 
1909 
1897 


1890 
1883 


1897  s 


1894 


1890 


SCHEDULE   G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.      423 

20.  Drugs,  such  as  *  *  *  nuts,  *  *  *  which  are  drugs  and  not 
edible,  but  which  are  advanced  in  value  or  condition  by  refining,  grind- 
ing, or  other  process,  and  not  specially  provided  for  in  this  Act,  one-fourth 
of  1  cent  per  pound,  and  in  addition  thereto  10  per  centum  ad  valorem. 

272.  Nuts  of  all  kinds,  shelled  or  unshelled,  not  specially  provided  for 
in  this  Act,  1  cent  per  pound. 

548.  Drugs,  such  as  *  *  *  nuts,  *  *  *  which  are  drugs  and 
not  edible  and  are  in  a  crude  state,  and  not  advanced  in  value  or  con- 
dition by  refining  or  grinding,  or  by  other  process,  and  not  specially  pro- 
vided for  in  this  Act.     (Free.) 

622.  Nuts:  Brazil  nuts,  cream  nuts,     *     *     *.     (Free.) 

16^.  Drugs,  such  as  *  *  *  nuts,  *  *  *  any  of  the  foregoing 
which  are  not  eflible,  but  which  are  advanced  in  value  or  condition  by 
refining  or  grinding,  or  by  other  process  of  manufacture,  and  not  specially 
provided  for  in  this  Act,  10  per  centum  ad  valorem. 

224.  *  *  *  other  nuts  shelled  or  unshelled,  not  specially  provided 
for  in  this  Act,  20  per  centum  ad  valorem. 

470.  Drugs,  such  as  *  *  *  nuts,  *  *  *  ^ny  Qf  (-j^g  foregoing 
drugs  which  are  not  edible,  and  which  have  not  been  advanced  in  value 
or  condition  by  refining  or  grinding,  or  by  other  process  of  manufacture, 
and  not  specially  provided  for  in  this  Act.      (Free.) 

491.  Brazil  nuts,  cream  nuts,     *     *     *     (Free.) 

24.  Drugs,  such  as  *  *  *  nuts,  *  *  *  any  of  the  foregoing 
which  lire  not  edible,  but  which  have  been  advanced  in  value  or  condition 
by  refining  or  grinding,  or  by  other  process  of  manufacture,  and  not 
specially  provided  for  in  this  Act,  10  per  centum  ad  valorem. 

309.  Isuts  of  all  kinds,  shelled  or  unshelled,  not  specially  provided  for 
in  this  Act.  1*  cents  per  pound. 

.560.  Drugs,  such  as  *  *  *  nuts.  *  *  *  any  of  the  foregoing 
which  are  not  edible  and  are  in  a  crude  state,  and  not  advanced  in  value 
or  condition  by  refining  or  grinding,  or  by  other  process  of  manufacture, 
and  not  specially  provided  for  in  this  Act.      (Free.) 

583.  Brazil  nuts.      (Free.) 

584.  Cream  nuts.      (Free.) 

94.  All  *  *  *  nuts.  *  *  *  any  of  the  foregoing  which  are  not 
edible,  but  which  have  been  advanced  in  value  or  condition  by  refining 
or  grinding,  or  by  other  process  of  manufacture,  and  not  specially 
enumerated  or  provided  for  in  this  Act,  10  per  centum  ad  valorem. 

305.  Nuts  of  all  kinds,  .shelled  or  unshelled,  not  specially  enumerated 
or  provided  for  in  this  Act,  2  cents  per  pound. 

636.  Drugs,  *  *  *  such  as  *  *  *  nuts,  *  *  *  any  of  the 
foregoing,  of  which  are  not  edible  and  are  in  a  crude  state,  and  not 
advanced  in  value  or  condition  by  refining  or  grinding,  or  by  other 
process  of  manufacture,  and  not  specially  enumerated  or  provided  for  in 
this  Act.     (Free.) 

746.  Nuts,     *     *     *     Brazil  or  cream.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Areca  Nuts. — The  chief  use  of  areca  nuts  in  this  country  is  as  a  medicine, 
hence  they  are  doubtless  properly  classifiable  as  drug.s.  but  the  history  of  the 
drug  paragraph  of  the  free  list,  as  well  as  the  doctrine  of  expressio  unius  est 
exclusio  alterius,  excludes  them  from  paragraph  477.  Nor  are  they  free  of 
duty  under  paragraph  552,  not  being  ejusdem  generis  with  moss  and  seaweed, 
being  expressly  provided  for  in  paragraph  226,  under  which  they  are  properly 
classifiable  for  tariff  purposes.— T.  D.  35704  (G.  A.  7773). 

Betel  Nuts. — Decisions  by  the  Board  of  United  States  General  Appraisers  that 
the  expression  "  nuts  of  all  kinds  "  included  inedible  as  well  as  edible  nuts  have 
stood  apparently  unchallenged  until  legislative  sanction  of  the  view  may  be  pre- 
sumed.    This  construction  must  be  given  to  this  expression  in  paragraph  226. 

The  expression  "nuts  *  *  *  shelled  or  unshelled"  (par.  226),  does  not 
include  only  those  nuts  which  are  capable  of  being  shelled. 


1883 


424  DIGEST   OF   CUSTOMS   DECISIONS. 

The  tariff  act  of  1909  specilietl  nuts  co  nomine  within  the  drug  paragraphs, 
while  tlie  act  of  1913  does  not.  "  Notes  on  Tariff  Revision,  1913  "  shows  that 
Congress  intended  tliat  the  specification  of  "  nuts  "  in  each  of  the  drug  para- 
graphs of  the  tariff  act  of  1909  referred  only  to  such  nuts  as  were  used  expressly 
for  dyeing  and  tanning  and  that  this  intention  was  continued  in  the  act  of 
1913.    Paragraph  477,  tariff  act  of  1913,  does  not  include  any  kind  of  nuts. 

Betel  nuts  are  dutiable  as  nuts  (par.  226),  and  not  as  crude  drugs  (par.  477) 
or  nonenunierated  articles  (par.  385). — Sheldon  &  Co.  v.  U.  S.  (Ct.  Oust. 
Appls.),  T.  I).  37024;  Ab.  3930.")  affirmed. 

Cola  Nuts. — It  was  shown  that  the  nuts  are  sold  to  drug  houses,  but  the 
omission  of  nuts  from  the  drug  paragraph  of  the  law  of  1913  was  held  to  indi- 
cate the  intention  on  the  part  of  Congress  that  these  nuts  should  be  classified 
under  paragraph  226.     G.  A.  7773  (T.  D.  35704)  noted.— Ab.  38466. 

Kola  Nuts  were  held  properly  classified  under  paragraph  226  on  the  au- 
thority of  Ab.  38466  and  G.  A.  7773  (T.  D.  35704).— Ab.  3SG19. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Illipe  Nuts. — The  case  has  been  submitted  on  the  record,  with  a  reference  to 
T.  D.  1958.  The  merchandisi>  is  reported  by  the  appraiser  to  be  illipe  nuts,  nuts 
not  edible,  and  used  for  the  oil  they  contain.  They  are  held  dutiable  as  nuts 
n.  s.  p.  f.  under  paragraph  283.— Ab.  32680  (T.  D.  33511). 

Italian  Pine  Cones. — This  merchandise  consists  of  Italian  pine  cones  with 
the  nuts  attached  thereto.  The  nuts  are  held  to  be  dutiable  under  the  eo 
nomine  provision  for  nuts  in  paragi'aph  283.  The  cones  are  not  shell  nor 
"  dirt  or  other  impurities  "  in  the  nuts,  and  duty  should  be  assessed  tipon  the 
weight  of  the  nuts  alone.- U.  S.  r.  Ameiulola  (Ct.  Cust.  Appls.),  T.  D.  35156; 
(G.  A.  Ab.  36255)  T.  D.  34698  affirmed. 

The  valuable  part  of  the  commodity  is  the  .seeds  or  nuts  which  are  found 
between  the  layers  of  the  cones.  This  germinating  pai-t  of  the  pine  tree  is  a 
sweet  white  kernel,  oblong  in  shape,  contained  within  a  dark  leathery  or  woody 
shell,  which  becomes  very  hard  on  being  dried.  The  collector  .separated  the 
seeds  or  nuts  from  the  cones,  placing  no  duty  upon  the  cones,  but  assessing  the 
seeds,  as  he  terms  them,  at  10  cents  per  pound  under  the  provision  in  para- 
graph 266.  We  think  the  commodity  is  dutiable  as  nuts. — Ab.  25595  (T.  D. 
31616). 

Wood  Oil  Nuts,  claimed  to  be  nonedible  and  used  entirely  for  the  extraction 
of  the  oil  contained  therein,  were  held  properly  classified  under  the  provision 
for  nuts  of  all  kinds  in  paragi-aph  283  rather  than  as  crude  drugs  (par.  559). — 
Ab.  36711  (T.  D.  34845). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Bastard  Brazil  Nuts,  a  variety  of  nuts  gathered  on  the  Brazilian  border, 
somewhat  resembling  the  well-known  edible  Brazil  nuts  of  commerce,  but  un- 
known as  such  to  trade,  and  not  edible,  are  not  entitled  to  free  entry  under 
paragraph  622,  but  are  dutiable  under  paragraph  272  as  nuts  not  specially 
I.rovided  for.— T.  D.  22894   (G.  A.  4801). 

Chinese  AVater  Chestnuts  and  Caltrop  Nuts.— Water  chestnuts  dutiable 
under  paragraph  357  as  a  vegetable  in  its  natural  state.  Caltrop  nuts  or  horn 
chestnuts  (sometimes  known  as  water  chestnuts)  classified  as  nuts  under  para- 
i;r:iph  272.— Dept.  Order   (T.  D.  22516). 

Dirt  in  Nuts. — In  asse.ssing  duty  on  shelled  nuts  provided  for  in  parairraphs 
269  to  272  no  allewance  sliould  be  made  for  dirt  or  other  inii)urities  found   in 


SCHEDULE   G AGRICULTURAL   PRODUCTS   AND   PROVISIONS.      425 

the  nuts  on  importation,  at  least  in  the  absence  of  evidence  of  abnormal  quan- 
tities of  such  foreign  matter  or  a  variation  from  the  ordinary  wholesale  con- 
dition. Following  Spencer  v.  U.  S.  (C.  C.  A.),  T.  D.  27877. — T.  D.  27964  (G.  A. 
6554). 

In  assessing  the  duty  per  pound  provided  on  shelled  nuts  in  paragraphs  269 
and  270  no  allowance  should  be  made  for  impurities  found  in  the  nuts  on  im- 
portation.—Spencer  V.  U.  S.  (C.  C.  A.),  T.  D.  27877;  T.  D.  26974  (C.  C.)  and 
(G.  A.  5943)  T.  D.  26090  affirmed. 

Jatropha  Nuts,  the  fruit  of  the  Aleurites  triloba  (candle  tree)  of  the  family 
of  castor-oil  plants,  a  native  of  the  Moluccas  and  some  of  the  Pacific  islands, 
from  which  oil  used  for  the  same  purposes  as  linseed  oil  and  having  cathartic 
properties  is  obtained  by  expression,  are  exempt  from  duty  as  nonedible  nuts, 
'•  which  are  drugs,"  under  paragraph  548,  and  are  not  dutiable  at  25  cents  per 
bushel  as  oil  seeds  under  paragraph  254.— T.  D.  24533  (G.  A.  5363). 

Longans. — Chinese  longans,  nuts  in  every  respect  similar  to  but  smaller  than 
the  Chinese  lichi,  and  consisting  of  a  smooth  round  seed  surrounded  by  a  pulpy 
edible  substance,  which,  in  turn,  is  surrounded  by  a  thin  warty  shell,  when  dried 
in  the  condition,  as  they  come  from  the  tree,  are  properly  dutiable  at  the  rate 
of  1  cent  per  pound  under  the  provisions  of  paragraph  272  as  "  nuts  unshelled, 
not  specially  provided  for." 

When  this  pulpy  edible  substance  is  taken  from  the  nut,  so  that  the  latter 
loses  its  identity  as  such,  dried  and  pressed  into  cakes  of  about  one-half  pound 
or  other  weight,  this  merchandise  is  properly  dutiable  at  the  rate  of  2  cents 
per  pound  as  edible  fruit  dried  under  the  provisions  of  paragraph  262.  G.  A. 
3097,  G.  A.  4756,  and  U.  S.  v.  Wing  Wo  Chong  (98  Fed.  Rep.,  602),  United  States 
Court  of  Appeals,  followed  ;  G.  A.  4150  and  G.  A.  4618,  noted ;  U.  S.  v.  Hong 
Lung  Chung,  Southern  District,  United  States  Circuit  Court  (suit  3061,  unre- 
ported), followed.— T.  D.  23985  (G.  A.  5203). 

Lychee,  or  lichi,  is  dutiable  as  a  nut  under  paragraph  272,  and  not  as  an 
edible  fruit,  dried,  under  paragraph  262.  Board  decision  In  re  Wing  Wo  Chong 
(G.  A.  4150  and  4618)  modified.— T.  D.  22461  (G.  A.  4756). 

Pine  Cones  free  of  duty  as  a  crude  vegetable  substance  under  paragraph  617. 
and  not  dutiable  as  nuts.— T.  D.  20038  (G.  A.  4260). 

Sapucaia  Nuts. — The  importers  contended  that  certain  sapucaia  nuts  should 
have  been  admitted  free  of  duty  undei*  paragraph  622  as  Brazil  nuts.  Protest 
overruled.    Note  G.  A.  4891  (T.  D.  22894).— Ab.  8603  (T.  D.  26802). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Betel  Leaves  and  Nuts  are  nonenumerated  articles  and  are  not  dutiable 
under  paragraph  288  as  vegetables.— T.  D.  10746  (G.  A.  299). 


1913 


227.  Venison,    and    other    game,    1^    cents    per    pound;    game    birds, 
dressed,  30  per  centum  ad  valorem. 


1909  285.  *     *     ♦     venison  and  other  game,  except  birds,  li  cents  per  pound. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1013. 

Game   Birds,    Canned. — Au   inspection  of  the  sample  shows  that   this  l)ird 
before  cooking  was  dressed,  as  the  feathers  and  entrails  seem  to  have  been 


426  DIGEST   OF  CUSTOMS  DECISIONS. 

removed.  The  fact  that  it  was  subsequently  cooked  we  do  not  think  prevents 
its  classification  as  dressed  game  bird. — Ab.  38262. 

Dead  Game  Birds,  Undressed. — These  birds  were  dead,  but  not  dressed ; 
that  is,  tliey  were  inip(»rted  with  their  heads,  feet,  and  featliers  on,  and  not 
drawn.  We  think  the  records  clearly  show  that  they  are  all  game  birds,  but 
not  being  tlresseti  sliould  not  be  assessed  under  the  latter  part  of  paragrapli  227, 
but  are  clearly  included  within  the  term  "  other  game  "  in  the  first  part  of 
paragraph  227.     Note  G.  A.  7670  (T.  D.  35098).— Ab.  37359. 

Birds  known  as  "  black  game,"  which  are  importeil  with  their  heads,  feet, 
and  feathers  on,  and  undrawn,  are  not  dutiable  as  "  game  birds,  dressed,"  under 
paragraph  227,  but  are  classifiable  under  the  provision  for  "  venison  and  other 
game,"  in  tlie  first  part  of  the  same  paragraph. — T.  D.  3.5098  (G.  A.  7670). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Deer  and  IVIoose  Carcasses. — The  protest  related  to  deer  and  moose  car- 
casses classified  as  beef  by  similitude  under  paragraph  274.  The  importer  con- 
tended that  they  should  have  been  chissified  as  unenumerated  articles  under 
section  6,  or  that  tliey  were  exempt  from  duty  because  having  no  commercial 
value,  on  the  authority  of  article  .561,  Customs  Regulations  of  1899.  Protest 
overruled.     Note  Ab.  7902  (T.  D.  26682).— Ab.  14743  (T.  D.  28020). 

Dead  Hares,  undressed,  are  dutialrie  at  10  per  cent  ad  valorem  under  section 
6  as  uneiuiuierated  unmanufactured  articles,  and  are  not  dutiable,  by  virtue  of 
the  similitude  clause,  at  2  cents  per  pound,  the  rate  made  applicable  to  "  fresh 
beef,  veal,  mutton,  and  pork,"  by  paragraph  274.— T.  D.  27646  (G.  A.  6454). 

Dead  Wild  Pigeons. — Paragraph  494,  relating  to  "  birds  and  land  and  water 
fowls,"  is  not  restricted  in  its  operation  to  live  birds. 

Dead  wild  pigeons  are  exempt  from  duty  under  paragraph  494,  and  are  not 
dutiable  as  dressed  poultry  under  paragraph  278.— T.  D.  25360  (G.  A.  5702). 

Venison  dutiable  at  2  cents  per  pound  under  paragraph  274  and  section  7. — 
Kept.  Order  (T.  D.  25012). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Dead  Wild  Ducks. — Wild  duck.s,  dead  or  alive,  are  not  poultry.  Paragraph 
505  provides  for  waterfowl,  with  no  limitation  as  to  condition.  Had  the  appel- 
lant contended  for  free  admission,  the  claim  would  have  been  allowed,  but  as 
he  failed  to  take  the  proper  course,  the  board  is  unable  to  grant  him  relief,  and 
the  decision  of  the  collector  must  stand.— T.  D.  10917  (G.  A.  412). 

Dead  Game  Birds. — We  make  a  finding  of  facts  that  the  partridges  and 
tinanius  In  question  are  birds,  and  hold  that  they  are  entitled  to  free  entry  as 
claimed  by  the  appellants  under  paragraph  505.— T.  D.  13678  (G.  A.  1916). 

228.  Extract  of  meat,  not  specially  provided  for  in  this  section,  10 

cents   per   pound;    fluid    extract   of   meat,    5   cents   per   pound,    but    the 

1913    dutiable  weight  of  the  extract  of  meat  and  of  the  fluid  extract  of  meat 

shall    not   include    the   weight   of   the   packages   in   which    the   same   is 

imported. 

287.  Extract  of  meat,   not   specially  provided   for   in   this  section,   35 

cents  per  pound  ;    fluid   extract   of  meat,   15  cents  per  pound,   but   the 

1909    dutiable  weight  of  the  extract  of  meat  and  of  the  fluid  extract  of  meat 

shall    not    include   the   weight   of   the   packages   in   which    the   same   is 

imported. 


SCHEDULE   G AGRICULTURAL   PRODUCTS  AND   PROVISIONS.       427 

276.  Extract  of  meat,  not  specially  provided  for  in  tliis  Act,  35  cents 
1897     P^*"  pound ;  fluid  extract  of  meat,  15  cents  per  pound,  biit  the  dutiable 
weight  of  the  extract  of  meat  and  of  the  fluid  extract  of  meat  shall  not 
include  the  weight  of  the  package  in  which  the  same  is  imported. 

1894         225.  Extract  of  meat,  15  per  centum  ad  valorem. 

313.  Extract  of  meat,   all  not  specially  provided   for  in   this  Act,  35 

cents  per  pound ;    fluid   extract   of  meat,   15  cents  per  pound ;   and   no 

1890     separate  or  additional  duty  shall  be  collected  on  such  coverings  unless 

as  such  they  are  suitable  and  apparently  designed  for  use  other  than  in 

the  importation  of  meat  extracts. 

1883        255.  Meat,  extract  of,  20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bouillon  Cubes. — The  merchandise  is  vegetable  extractive  matter  with  a 
small  amount  of  meat  extract  and  is  a  nonenumerated  manufacture  unless  it  is 
dutiable  by  similitude.  There  is  no  substantial  proof  in  the  record  of  there 
being  any  substantive  portion  of  meat  extract  in  these  bouillon  cubes,  the  proof 
showing  rather  that  vegetable  extract  predominates  to  the  exclusion  of  all  other 
ingredients  save  for  flavoring.  But  there  can  be  no  similitude  of  quality  or 
texture  between  such  a  liquid  extract  and  a  vegetable  or  other  solid.  The 
merchandise  is  dutiable  as  a  nonenumerated  manufacture  under  paragrph  481. — 
Lang  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33394;  (G.  A.  Ab.  29G61)  T.  D.  32801 
reversed. 

Marmite,  a  commodity  of  vegetable  origin  produced  from  yeast,  is  not  similar 
in  use  to  extract  of  meat,  but  is  dutiable  under  paragraph  480  as  an  unenumer- 
ated  manufactured  article.— T.  D.  32030  (G.  A.  7302). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Extract  of  Meat  in  Cubes. — The  merchandise  was  classified  under  the  pro- 
vision in  paragraph  276  for  extract  of  meat  not  specially  provided  for.  The 
importers  contended  for  classification  under  section  6.  Protest  overruled. — 
Ab.  21749. 

229.  Poultry,  live,  1  cent  per  pound ;  dead,  or  prepared  in  any  man- 
1913     ner.   including  the  weight  of  the  immediate  coverings  or  containers,  2 

cents  per  pound. 
1909         289.  Poultry,  live,  3  cents  per  pound ;  dead,  5  cents  per  pound. 
1897         278.  Poultry,  live,  3  cents  per  pound ;  dressed,  5  cents  per  pound. 
1894        226.  Poultry,  2  cents  per  pound ;  dressed,  3  cents  per  pound. 
1890        315.  Poultry,  live,  3  cents  per  pound ;  dressed,  5  cents  per  pound. 
1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Dried  Ducks'  Feet  and  Gizzards. — This  case  is  ruled  by  U.  S.  v.  Weber  (6 
Ct.  Cust.  Appls.,  — ;  T.  D.  35469).  The  merchandise  is  dutiable  as  poultry, 
prepared  in  any  manner,  paragraph  229. — U.  S.  v.  Brown  &  Co.  (Ct.  Cust. 
Appls.),  T.  D.  35471;  (G.  A.  7681)  T.  D.  35130  and  G.  A.  Ab.  37382  reversed. 

Goose  Breasts  Containers. — Certain  goose  breasts  wrapped  in  their  own 
skins  and  packed  in  sealed  tin  containers  with  brine  were  assessed  for  duty 
under  paragraph  229. 

The  collector  assessed  duty  upon  the  total  weight  of  the  goose  breasts,  the 
brine,  and  the  tin  containers.  It  is  contended  by  the  importers  that  the  tin 
containers  or  the  brine  should  have  been  excluded  in  assessing  duty.    Applying 


428  DIGEST   OF   CUS1\)MS   DECISIONS. 

the  case  of  Austin.  Nichols  ^:  Co.  r.  U.  S.  (5  Ct.  ('list.  Aiipls..  —  ;  T.  D.  34l!r)0), 
and  Horsfield's  case,  Ab.  35593  (T.  D.  34459),  we  are  of  tlie  opinion  tiiat  the 
collector's  as.sessiiient  is  c(»rrect. — Ah.  3T(»92  (T.  I).  35020). 

Iminediute  Coverings. — Poultry  in  this  case  was  wrapited  in  parchnu'nt 
paper,  packeil  in  ice  and  sawdust,  then  inclosed  in  an  envelope  of  burlap  and 
incased  in  a  wooden  packing  case.  The  importer  claims  that  duty  should  be 
assessed  only  on  the  poultry  and  the  paper  wrapidng.  I'rotest  sustaini'd.  Ab. 
35593  (T.  D.  34459)  noted.— Ab.  3S139. 

The  merchandise  imported  in  this  case  consists  of  dead  chickens  packed  in  a 
wooden  box.  In  view  of  the  whole  recoi'd  we  are  of  the  opinion  that  it  was  not 
intended  that  duty  should  be  paid  at  the  rate  of  2  cents  per  pound  on  these 
rough  boxes.  We  therefore  hold  that  the  dutiable  weight  should  be  the  weight 
of  the  poultry,  including  the  weight  of  the  paper  antl  excluding  the  weight  of 
the  wooden  boxes.— Ab.  35593  (T.  D.  34459). 

Pate  de  Foie  Gras. — The  provision  in  paragraph  229  that  relates  to  "  poultry 
prepared  in  any  manner,"  clearly  appears  to  have  been  enacted  in  view  of 
Kwong  Yuen  Shing  v.  U.  S.  (1  Ct.  Cust.  Appls.,  16;  T.  D.  30774),  and  must  be 
taken  accordingly  to  enlarge  the  terms  used  so  as  to  include  the  merchandise 
liere  as  poulti\v  prepared.  Articles  of  food  "  prepared  or  preserved  "  do  not 
necessarily  retain  their  original  form  and  separate  identity. — U.  S.  v.  Weber 
(Ct.  Cust.  Appls.),  T.  D.  35409;  G.  A.  Ab.  37379  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Homing  Pigeons,  to  be  released  for  flight,  dutiable  as  live  poultry  at  the 
rate  of  3  cents  per  pound  under  paragraph  238,  or  free  of  duty  under  bond 
under  paragraph  493.— Dept.  Order  (T.  D.  32026). 

Frozen  Pheasants.— Protests  overruled  as  to  frozen  pheasants  from  Japan 
cla.ssilied  as  poultry,  dead,  under  paragraph  289,  and  claimed  free  of  duty  as 
"birds  and  land  and  water  fowls"   (par.  510). — Ab.  35702. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Duck  Meat,  Prepared. — The  meat  of  ducks,  .salted,  dried,  and  packed  in 
tins,  with  or  without  peanut  oil,  is  dutiable  not  as  poultry  dressed,  nor  as  a 
nonenumerated  raw  or  unmanufactured  article,  but  under  paragraph  27.5,  as 
meats  prepared  or  preserved,  and  not  specitUly  provided  for. — Kwong  Yuen 
Shing  r.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  30774;  T.  D.  3016G  (C.  C.)  and  C.  A. 
Ab.  21036  affirmed. 

Hybrid  Geese. — Live  geese  raised  on  Canadian  farms  and  collected  there- 
from for  importation  to  the  United  States  held  to  be  dutiable  as  "poultry" 
under  paragraph  278.  The  fact  that  an  undetermined  number  of  the  importa- 
tion may  be  hybrids  resulting  from  the  mingling  of  the  wild  Canadian  goose 
with  the  domestic  goose,  and,  having  some  characteristics  of  the  wild  species, 
deemed  not  sntlicient  to  entitle  the  importation  to  free  entry  under  paragraph 
494.    G.  A.  5074  (T.  D.  23505)  distinguished.— T.  D.  28345  (G.  A.  6646). 

Pate  de  Foie  Gras.— The  provision  in  paragraph  275  for  "  meats  of  all  kinds, 
prepared  or  i)res(>rve(l,"  includes  canned  meat  of  poultry  and  birds,  and  poultry 
livers  in  the  form  of  pate  de  foie  gras.— Smith  v.  U.  S.  (C.  C.  A.),  T.  D.  30227; 
T.  D.  2964G  (C.  C.)  and  Ab.  18619  (T.  D.  28910)  affirmed. 

Plymouth  Rock  Hen.s  for  Breeding  Purposes. — The  word  "  animal,"  as 
used  in  paragraph  473,  is  restricted  in  its  application  to  quadrupeds  such  as 
horses,  cattle,  sheep,  swine,  cats,  dogs,  etc.,  and  would  not  include  fowl. 


SCHEDULE    G AGRICULTURAL    PRODUCTS   AND    PROVISIONS.       429 

Barred  Plymouth  Rock  hens,  imported  for  breeding  purposes,  but  not  sliown 
to  be  registered  in  a  book  of  record  established  for  that  breed,  held  dutiable  as 
"poultry  "  under  paragraph  278,  and  not  free  as  animals  imported  for  breeding 
purposes  under  paragraph  473,  nor  as  "  birds  and  land  and  water  fowls  "  under 
paragraph  494.— T.  D.  25132   (G.  A.  5619). 

Turkeys  and  Guinea  Fowl  not  shown  to  be  wild  birds  were  properly  classi- 
fied as  "  poultry  "  under  paragraph  278,  rather  than  under  paragraph  494,  re- 
lating to  "birds  and  land  fowls." — Silz  v.  U.  S.  (2  cases)  (C.  C.  A.),  T.  D. 
30388;  T.  D.  29568  (C.  C),  (G.  A.  6701)  T.  D.  28652,  and  Ab.  17785  (T.  D, 
28653)  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Goose  Livers. — The  merchandise  consists  of  fresh  goose  livers  contained  in 
kegs  and  packed  in  goose  fat,  the  proiwrtion  being  about  50  pounds  of  livers 
to  20  pounds  of  fat.    The  whole  is  in  a  solid  mass. 

We  find  (1)  that  the  merchandise  is  not  dressed  poultry,  and  (2)  that  it  is 
prepared  or  preserved  meat. — T.  D.  15156  (G.  A.  2682). 


1913 


1909 


1897 


230.  Chicory  root,  raw,  dried,  or  undried,  but  unground,  1  cent  per 
pound ;  chicory  root,  burnt  or  roasted,  ground  or  granulated,  or  in  rolls, 
or  otherwise  prepared,  and  not  specifically  provided  for  in  this  section,  2 
cents  per  pound. 

291.  Chicory  root,  raw,  dried,  or  undried,  but  unground,  1^  cents  per 
pound ;  chicory  root,  burnt  or  roasted,  ground  or  granulated,  or  in  rolls, 
or  otherwi.se  prepared,  and  not  specially  provided  for  in  this  section,  3 
cents  per  pound. 

280.  Chicory  root,  raw,  dried,  or  undried,  but  unground,  1  cent  per 
pound  ;  chicory  root,  burnt  or  roasted,  ground  or  granulated,  or  in  rolls, 
or  otherwise  prepared,  and  not  specially  provided  for  in  this  Act,  2^ 
cents  per  pound. 

(227.  Chicory  root,  burnt  or  roasted,  ground  or  granulated,  or  in  rolls, 
or  otherwise  prepared,  and  not  specially  provided  for  in  this  Act,  2  cents 
per  pound. 
435.  Chicory  root,  raw,  dried  or  undried,  but  unground.     (Free.) 

1317.  Chicory  root,  burnt  or  roasted,  ground  or  granulated,  or  in  rolls, 
or  otherwise  prepared,  and  not  specially  provided  for  in  this  Act.  2  cents 
per  pound. 
533.  Chicory  root,  raw,  dried  or  undried,  but  unground.     (Free.) 

1883  ^^^'  C^i^ory  root,  ground  or  unground,  burnt  or  prepared,  2  cents  per 
pound. 

DECISIONS   UNDER  STATUTES   PRIOR  TO  THE  ACT  OF   1SS3. 

Chicory. — Duty  of  5  cents  a  pound  asses.sed  on  chicory  under  this  act  and 
the  importer  claimed  that  the  duty  should  be  1  cent  under  section  1,  act  of 
June  6,  1872  (17  Stat.,  230).  Held  that  it  was  not  error  for  the  court  to  charge 
the  jury  that  ground  chicory  was  the  same  thing  as  burnt  chicory,  and  to 
submit  to  them  to  determine  from  the  evidence,  as  a  matter  of  fact,  whether 
the  imported  article  in  question  was  a  new  preparation,  something  other  than 
ground  chicory. — Arthur  v.  Herold,  100  U.  S.,  75. 

231.  Unsweetened  chocolate  and  cocoa,  prepared  or  manufactured, 
not  specially  provided  for  in  this  .section,  8  per  centum  ad  valorem. 
Sweetened  chocolate  and  cocoa,  prepared  or  manufactured,  not  specially 

1913  Pi'ovided  for  in  this  section,  valued  at  20  cents  per  pound  or  less,  2  cents 
per  pound  ;  valued  at  more  than  20  cents  per  pound,  25  per  centum  ad 
valorem.  The  weight  and  the  value  of  the  immediate  coverings,  other 
than  the  outer  packing  case  or  other  covering,  shall  be  included  in  the 
dutiable  weight  and  the  valuf^  of  the  merchandise. 


1894 


1890  < 


430  DIGEST   OF   CUSTOMS   DECISIONS, 

202.  Chocol.-ite  and  cocoa,  i)rc])aro(l  or  iiian\if;icturofl.  not  specially 
provided  for  in  this  section,  valued  at  not  over  ITt  cents  per  pound,  2i 
cents  per  pound  ;  valued  above  15  and  not  above  24  cents  per  pound,  2J 
cents  per  pound  and  10  per  centum  ad  valorem  ;  valued  above  24  and  not 
1909  above  35  cents  per  pound ;  5  cents  per  pound  and  10  per  centum  ad 
valorem  ;  valued  above  35  cents  per  pound,  50  per  centum  ad  valorem. 
The  weight  and  value  of  all  coverings,  other  than  plain  wooden,  shall  be 
included  in  the  dutiable  weight  and  value  of  the  foregoing  merchandise; 
powdered  cocoa,  unsweetened,  5  cents  per  pound. 

281.  Chocolate  and  cocoa,  prepared  or  manufactured,  not  specially 
provided  for  in  this  Act,  valued  at  not  over  15  cents  per  pound,  2^  cents 
per  pound  ;  valued  above  15  and  not  above  24  cents  per  pound,  2i  cents 
per  pound  and  10  i)er  centum  ad  valorem ;  valued  above  24  and  not  above 
1897  35  cents  per  pound,  5  cents  per  pound  and  10  per  centum  ad  valorem; 
valued  above  35  cents  per  pound,  50  i)er  centum  ad  valorem.  The  w-eight 
and  value  of  all  coverings,  other  than  plain  wooden,  shall  be  included  in 
the  dutiable  weight  and  value  of  the  foregoing  merchandise;  powdered 
cocoa,  unsweetened,  5  cents  per  pound. 

229.  Cocoa,  prepared  or  manufactured,  not  specially  provided  for  in 
this  Act,  2  cents  per  pound ;  chocolate,  sweetened,  flavored,  or  other, 
valued  at  35  cents  per  pound  or  less,  2  cents  per  pound  ;  valued  at  exceed- 
ing 35  cents  per  pound     *     *     *     35  per  centum  ad  valorem. 

318.  Chocolate  (other  than  chocolate  confectionery  and  chocolate  com- 
mercially known  as  sweetened  chocolate),  2  cents  per  pound. 

319.  Cocoa,  prepared  or  unmanufactured,  not  specially  provided  for  in 
[  this  Act,  2  cents  per  pound. 

IRR*?/      ■^^^-  Chocolate,  2  cents  per  pound. 

188^1      292.  Cocoa,  prepared  or  manufactured.  2  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1913, 

Chocolate  and  Coco  Coverings. — Under  paragraph  231  the  phrase  "  outer 
packing  case  or  other  covering  "  comprehends  all  of  the  covering  around  the 
outside  of  the  contents  of  the  package,  whether  one  covering  or  more,  as  where 
the  wooden  case  is  lined  with  tin  or  zinc  or  is  covered  with  burlap,  and  all  other 
coverings  being  inner  should  be  considered  as  "  immediate  "  and  included  in 
the  weight  and  value.— Dept.  Order  (T.  D.  34111). 

Immediate  Coverings.— The  question  here  is  the  dutiable  value  of  cocoa, 
packed  in  tin  boxes,  the  tin  boxes  inclosed  in  inner  wooden  boxes,  and  the  latter 
packed  in  an  outer  packing  case.  Duty  was  as.sessed  on  the  total  weight  of 
cocoa,  tin  boxes,  and  inner  wooden  boxes.  The  importers  claim  the  wooden 
boxes  should  not  have  been  included  in  the  weight.  Protest  overruled.  Ab. 
25478  (T.  D.  31543)  and  Ab.  31054  (T.  D.  33106)  followed.— Ab.  38101, 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Delangrenier's  Food, — The  case  was  submitted  without  testimony.  The 
chemist's  analysis  states  that  it  is  probably  a  mixture  of  cocoa  powder  and  other 
starchy  substances,  and  that  it  contains  6.2  per  cent  of  solid  fat,  and  from 
50  to  55  per  cent  of  sugar,  the  residue  being  largely  starch.  It  evidently  has 
gome  cocoa  in  it  and  looks  somewhat  like  prepared  cocoa.  Its  use,  as  nearly  as 
we  can  arrive  at  the  facts  from  the  meager  record,  is  about  the  same  as  cocoa. 
Therefore  we  consider  it  has  been  properly  assessed  under  paragraph  292,  by 
similitude.— Ab.  25513  (T.  D.  31568). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Chocolate  Confectionery, — Small  wafers  and  other  shapes  of  sweetened 
chocolate,  wrapped  in  papers  of  various  colors,  and  evidently  intended  to  be  sold 


SCHEDULE   G AGRICULTURAL,   PRODUCTS  AND   PROVISIONS.      431 

as  a  confection,  are  dutiable  under  paragraph  281,  providing  for  "  chocolate 
and  cocoa,  prepared  or  manufactured,"  and  not  under  the  provision  in  para- 
graph 212  covering  "sugar  candy  and  all  confectionery." — T.  D.  27217  (G.  A. 
6316). 

Coverings  Other  Than  Plain  Wooden. — So-called  tin  linings,  placed  inside 
wooden  packing  ca.ses  but  readily  detachable,  and  inside  packings  consisting  of 
small  wooden  boxes  with  hinged  lids  and  with  advertisements  on  paper  labels 
pasted  upon  the  front  of  the  boxes  and  upon  the  inside  of  the  lids,  are  "  cover- 
ings other  than  plain  wooden,"  within  the  meaning  of  paragraph  281,  relating 
to  cocoa  and  chocolate,  which  provides  that  "  the  weight  and  value  of  all  cover- 
ings, other  than  plain  wooden,  shall  be  included  in  the  dutiable  weight  and  value 
of"  the  contents.  In  re  Schlienger,  G.  A.  4446  (T.  D.  21198),  and  Cure  v.  U.  S. 
(123  Fed.  Rep.,  994)  followed.— T.  D.  24810  (G.  A.  5494). 

Method  of  Determining  Rate  of  Duty, — In  finding  the  value  per  pound  of 
cocoa  and  chocolate,  under  paragraph  281,  for  the  purpose  of  ascertaining  the 
rate  to  be  applied,  the  value  and  weight  of  plain  wooden  coverings  should  be 
excluded  from  the  calculation,  but  the  weight  and  value  of  all  coverings  other 
than  plain  wooden  should  be  included.  In  re  Sherwood  (G.  A.  4056)  over- 
ruled; In  re  Schlienger  (G.  A.  4446)  modified;  U.  S.  v.  Volkmann  (107  Fed. 
Rep.,  109)  followed;  compare  In  re  Bartlett  (G.  A.  4686).— T.  D.  23193  (G.  A. 
4969). 

Oatmeal-Cocoa. — "  Hansen's  oatmeal-cocoa,"  a  preparation  of  cocoa  and  oat- 
meal, cocoa  being  the  component  material  of  chief  value,  held  to  be  a  non- 
enumerated  article  composed  of  two  materials,  and  dutiable,  by  virtue  of 
section  7,  at  the  rate  applicable  to  its  component  of  chief  value,  which  is  pre- 
pared or  manufactured  cocoa,  subject  to  a  duty  of  50  per  cent  ad  valorem  under 
paragraph  281.— T.  D.  26801   (G.  A.  6178). 

Oats  Cocoa. — The  subject  of  this  protest  is  small  tinfoil-wrapped  tablets  or 
cubes,  said  to  be  composed  of  cocoa  and  oatmeal,  cocoa  being  the  chief  com- 
ponent material.  The  testimony  is  to  the  effect  that  by  pressure  the  powdered 
cocoa  is  formed  into  these  small  cubes  for  convenience.  In  the  classification 
of  merchandise  for  dutiable  purposes  its  condition  on  arrival  is  the  only  con- 
dition with  which  we  are  concerned.  Note  Worthington  v.  Robbins  (139  U.  S., 
337).  To  the  same  effect  see  In  re  Schoverling  (45  Fed.  Rep.,  349).  We  there- 
fore find  that  the  commodity  in  question  does  not  conform  to  the  description 
of  "  powdered  cocoa  "  in  paragraph  281,  as  claimed  by  the  importers,  but  has 
been  properly  classified  as  a  prepared  or  manufactured  cocoa  under  the  same 
paragraph.    Note  G.  A.  6178  (T.  D.  26801).— Ab.  22171  (T.  D.  30122). 

While  the  component  material  of  chief  value  seems  to  be  derived  from  oats, 
the  use  and  general  characteristics  of  the  commodity  make  it  dutiable,  by  virtue 
of  section  7,  as  cocoa  under  paragraph  281.  It  being  pulverized  and  unsweet- 
ened, we  consider  it  classifiable  under  the  last  provision  in  that  paragraph  for 
'*  powdered  cocoa,  unsweetened,  5  cents  per  pound."  This  case,  we  think,  is 
differentiated  from  G.  A.  6178  (T.  D.  26801),  which  appears  to  be  the  same 
commodity  but  prepared  or  maniifactured  into  cakes,  and  thus  distinguished 
from  powdered  cocoa  unsweetened,  the  commodity  here. — Ab.  19077  (T.  L). 
29050). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Cocoa  and  Chocolate,  Difference  Between. — The  difference  between  cocoa 
and  chocolate  indicated.  Dr.  Wilson's  pure  solidified  cacao  is  prepared  cocoa 
and  not  chocolate.— T.  D.  18141  (G.  A.  3898). 


432  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  INDKK  THE  ACT  OF  1S90. 

Chocolate.— The  oflicial  statement  of  members  of  the  conference  committees, 
that  by  a  clerical  error  the  parenthesis  was  placed  after  "  sweetened  chocolate  " 
but  that  the  parentliesis  should  have  ended  after  "  confectionery  "  although 
supported  by  the  history  of  the  bill  and  its  amendments,  the  attention  of  Con- 
gress having  been  called  to  tlie  mistake,  and  no  action  taken,  do  not  authorize 
the  courts,  when  construing  the  statute,  to  change  the  punctuation  actually 
made,  in  the  absence  of  evidence  that  the  intent  of  the  statute  rcfiuired  the 
(hange. 

Sweetened  chocolate  manufactured  from  crude  cocoa,  not  being  provided  for 
eo  nomine  in  this  act,  is  dutiable  under  this  paragraph  as  cocoa  manufactured 
and  not  under  paragraph  318  as  "  chocolate  "  nor  as  assimilated  to  chocolate 
confectionery  nor  as  a  nonenumerated  article.  Reversing  T.  D.  10919  (G.  A. 
414).     In  re  Austin  (47  Fed.  Rep.,  873).— In  re  Schilling.  53  Fed.  Rep.,  81. 


1913 
1909 


232.  Cocoa  butter  or  cocoa  butterine,  refined  deodorized  coconut  oil, 
and  all  substitutes  for  cocoa  butter.  ;U  cents  per  pound. 

293.  Cocoa  butter  or  cocoa  butterine,  refined  deodorized  cocoanut  oil, 
and  all  substitutes  for  cocoa  butter.  3^  cents  per  pound. 

1897  282.  Cocoa  butter  or  cocoa  butterine,  3^  cents  per  pound. 

1894  230.  Cocoa  butter  or  cocoa  butterine,  3i  cents  per  pound. 

1890  320.  Cocoa  butter  or  cocoa  butterine,  3^  cents  per  pound. 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cocolio. — The  article  has  been  advanced  beyond  the  condition  of  the  cocoa- 
nut  oil  of  connuerce.  Whether  it  is  fit  for  use  as  a  substitute  for  cocoa  Initter 
is  not  brought  out  by  the  evidence,  but  the  existence  of  that  fact  must  be  as- 
sumed in  support  of  the  collector's  assessment  until  the  contrary  is  proven. 
It  is  unnece.ssary  to  consider  whether,  if  the  article  is  not  cocoa  butterine,  it 
would  be  assessable  as  a  butter  substitute  under  paragn)iih  263. — Ab.  9542 
(T.  D.  26958). 

Cocoa  Butterine. — The  provision  for  "  cocoa  butterine  "  in  paragraph  282, 
providing  for  *'  cocoa  butter  and  cocoa  butterine,"  covers  imitations  of  and  sub- 
stitutes for  cocoa-butter. 

An  oily  product,  having  a  melting  point  of  80.6°  F.,  manufactured  by  refining 
or  otherwise  manipulating  cocoanut  oil,  so  as  to  fit  it  for  use  as  a  substitute 
for  cocoa  butter,  is  dutiable  as  "  cocoa  butterine,"  under  paragraph  282,  and  is 
not  free  as  cocoanut  oil,  under  paragraph  626.— T.  D.  26900  (G.  A.  6226). 

Refined  Cocoanut  Oil. — The  provision  in  paragraph  626  for  "  cocoanut  oil  " 
Includes  refined  as  well  as  unrefined  oil. 

Refined  cocoanut  oil  is  not  "cocoa  butterine"  within  the  meaning  of  para- 
graph 282. 

"  Cocoanut  oil"  in  paragraph  626  is  a  more  specific  designation  than  "  cocfta 
butterine"  in  paragraph  282.— Fuerst  v.  U.  S.  (C.  C.  A.),  T.  D.  30190;  T.  D. 
29394  (C.  C.)  and  Ab.  9541  (T.  D.  26958)  reversed. 

As  to  certain  cocoanut  oil  of  the  melting  point  of  70°  to  75°  F.,  which  has 
been  purified  and  rendered  suitable  for  culinary  purposes  and  the  manufacture 
of  high-grade  soaps,  and  which  is  not  susceptible  of  the  same  uses  as  cocoa 
butter.  Held  that  the  article  is  not  subject  to  duty  as  "  cocoa  butterine  "  under 
paragraph  282,  but  is  free  of  duty  under  paragraph  626  as  cocoanut  oil. 


SCHEDULE  G AGEICULTURAL,  PRODUCTS  AND  PROVISIONS.      433 

Cocoa  butterine,  as  provided  for  in  paragrapli  282,  consists  of  products 
made  in  imitation  of  cocoa  butter  and  adapted  for  use  as  a  substitute  there- 
for.—U.  S.  V.  Oriental  American  Co.  (C.  C),  T.  D.  25179. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Cocoa  Butter,  made  by  a  process  not  clearly  shown,  from  cocoanut  oil,  which 
process  consists  in  part  in  pressing  the  oil  in  a  solid  state  to  eliminate  the 
softer  oils,  then  melting  the  remaining  solid  and  washing  it  with  steam,  is 
dutiable  under  paragraph  230,  and  not  as  a  nonenumerated  article  nor  free  as 
cocoanut  oil.— T.  D.  1G293  (G.  A.  3122)  ;  T.  D.  18086  (G.  A.  3888)  ;  Apgar  v. 
U.  S.  (C.  C.  A.),  78  Fed.  Rep,  332. 

233.  Dandelion    root,    and    acorns,    prepared,    and    articles    used    as 
1913    coffee,  or  as  substitutes  for  coffee,  not  specially  provided  for  in   this 
section,  2  cents  per  pound. 

294.  Dandelion  root,  and  acorns,  prepared,  and  articles  used  as  coffee, 
1909     or  as  substitutes  for  coffee,  not  specially  provided  for  in  this  section, 
2i  cents  per  pound. 

283.  Dandelion  root,  and  acorns,  prepared,  and  articles  used  as  coffee, 
1897     or  as  substitutes  for  coffee,  not  specially  provided  for  in  this  Act,  2i 
cents  per  pound. 

231.  Dandelion  root,  and  acorns,  prepared,  and  other  articles  used  as 
1894    coft'ee,  or  as  substitutes  for  coffee,  not  especially  provided  for  in  this 
Act,  1^  cents  per  pound. 

321.  Dandelion  root,  and  acorns,  prepared,  and  other  articles  used  as 
1890    coffee,  or  as  substitutes  for  coffee,  not  specially  provided  for  in  this  Act, 
1^  cents  per  pound. 

290.  Acorns,    and   dandelion   root,     *     *     *     prepared,    and   all    other 

1883    articles  used  or  intended  to  be  used  as  coffee,  or  as  substitutes  therefor, 

not  specially  enumerated  or  provided  for  in  this  Act,  2  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Coffee  Extract. — Liquid  extract  of  coffee  was  held  dutiable  as  coffee  sub- 
stitute under  paragraph  294.  Hazard  v.  U.  S.  (175  Fed.  Rep.,  967;  T.  D. 
30213)  followed.— Ab.  25087  (T.  D.  31405). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Coffee  Essence,  used  as  coffee  or  as  a  substitute  therefor,  is  not  "  coffee  " 
within  the  meaning  of  paragraph  529,  but  is  dutiable  either  directly  or  by 
similitude  under  paragraph  283,  relating  to  "  articles  used  as  coffee,  or  as 
substitutes  for  coffee."— Hazard  v.  U.  S.  (O.  C.  A.),  T.  D.  30213;  T.  D.  29351 
(C.  C.)  and  Ab.  14953  (T.  D.  28074)  reversed. 
Coffee  Substitute. 

An  article  represented  to  be  and  sold  as  a  substance  not  alone  for  coloring 
coffee,  but  as  a  substitute  for  a  portion  of  each  drawing  of  coffee,  adding,  it 
being  claimed,  to  the  quality,  purity,  and  wholesomeness  of  the  beverage  as 
served,  was  dutiable  under  paragraph  283  as  a  substitute  for  coffee. — Petru 
American  Importing  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31113;  T,  D.  30547 
affirmed. 

Chicory  and  Beet  Root. — A  mixture  of  chicory  and  beet  root  is  held  dutiable 
under  paragraph  280  relating  to  "  chicory  root,  prepared,"  etc. 

Fig  Mixtures.— Mixtures  consisting  of  figs  and  chicory  and  figs  and  beet 
root,  which  are  used  with  coffee,  are  dutiable  under  paragraph  283,  relating  to 
"  articles  used  as  coffee  or  as  substitutes  for  coffee." — U.  S.  v.  Solfronk  (C.  C), 
T.  D.  30550;  Ab.  21052  (T.  D.  29690)  reversed. 

60690°— 18— VOL  1 28 


434  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

"  Seelig's  Kaffee." — An  inii»orted  article  styled  on  the  wrapper  "  Seelig's 
Kaffee,"  "  Seelig's  Coffee,"  or  coffee  extract,  but  invoiced  as  chicory,  which  is 
composed  of  more  than  68  per  cent  of  its  total  weight,  but  of  only  about  43 
I^er  cent  of  its  total  value,  of  chicory  root,  which  possesses  as  its  predominating 
flavor  that  of  chicory  root,  and  which  is  mixed  with  coffee  for  use,  or  is  used 
alone  like  coffee,  is  dutiable  as  coffee  substitute  and  not  as  chicory  root.  T.  D. 
12361  (G.  A.  1133)  and  T.  D.  12531  (G.  A.  1215)  reversed.  In  re  Rosenstein 
(C.  C),  56  Fed.  Rep.,  824;  U.  S.  v.  Rosenstein  (C.  C.  A.),  60  Fed.  Rep.,  74. 

DECISIONS  UNDER  THE  ACT  OF  1S83. 

Dandelion  Root. — Duty  was  assessed  at  2  cents  a  pound  under  paragraph 
290.     The  appelhiiit  claims  free  entry  under  paragraph  636. 

Paragraph  630  applies  only  to  articles  not  specially  enumerated.  Duty  was 
correctly  assessed.— T.  D.  10569  (G.  A.  219). 

234.  Starch,  made  from  potatoes,  1  cent  per  pound;  all  other  starch, 
1913     including   all   preparations,   from   whatever   substance  produced,    Gt   for 
use  as  starcli,  one-half  cent  per  pound. 

296.  Starch,  made  from  potatoes,  1*  cents  per  pound  ;  all  other  starch, 
1909     including  all  preparations,  from  wlialever  substance  produced,  fit  for  use 
as  starch,  1  cent  per  pound. 

jgg_         285.  Starch,  including  all  preparations,  from  whatever  substance  pro- 
duced, fit  for  use  as  starch,  li  cents  per  pound. 

1894        ~'^~"  S^^'"^^'  including  all  preparations,  from  whatever  substance  pro- 
duced, commonly  used  as  starch,    li  cents  per  pound. 

1890        ^~^'  Starch,  including  all  preparations,  from  whatever  substance  pro- 
duced, fit  for  use  as  starch,  2  cents  per  pound. 

1883        ~^^'  ^*"t'^*^"  ^^  ^'^^^  starch,  2  cents  per  pound;  rice  starch,  2i  cents 
per  pound  ;  other  starch,  2i  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Katakuriko  flour  held  propcTly  classified  as  starch  under  paragraph  296. — Ab, 
30503   (T.  D.  32943). 

Potato  Flour,  classified  as  a  prepared  vegetable  under  paragraph  252,  was 
claimed  to  be  dutiable  as  a  starch  made  from  potatoes  (par.  290).  Protest  sus- 
tained.—Ab.  26278  (T.  D.  31813). 

Rice  Starch. — "  Flour  of  shiratama  "  held  properly  classified  as  starch  under 
paragraph  296.— Ab.  30671  (T.  D.  32997). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Arrowroot. — A  starchy  form  of  arrowroot  commercially  known  as  arrow- 
root, Held  dutiable  under  the  provision  in  paragraph  285  for  "  preparations  tit 
for  use  as  starch."- Middleton  v.  U.  S.  (C.  C.  A.),  T.  D.  27749;  T.  D.  26825 
(C.  C.)  and  (G.  A.  5995)  T.  D.  26234  afhrmed. 

Butter-Culture  Starters. — Material  classified  as  an  unonumerated  manu- 
facture under  section  6  was  claimed  to  be  dutiable  as  starch  under  paragraph 
285,  by  virtue  of  section  7.     Protest  sustained.— Ab.  23176  (T.  D.  30585). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Farina  and  Potato  Starch. — Potato  starch,  powdered,  and  known  in  trade  as 
potato  flour,  is  dutiable  as  starch  and  not  as  a  nonenumerated  article.  T.  D. 
16955  (G.  A.  3383).— T.  D.  18011  (G.  A.  3855). 


SCHEDULE  G AGRICULTURAL  PRODUCTS  AND  PROVISIONS.      435 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Water  Chestnut  Flour. — The  phrase,  "fit  for  use  as  starch,"  means  "  tit " 
for  use  in  stiffening  textile  fabrics  and  does  not  cover  starcli  fit  for  use  as 
food  but  unfit  for  laundry  purposes.— T.  D.  15155  (G.  A.  2681). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Starch  Made  From  Potatoes  and  pulverized  or  ground  so  as  to  take  the 
form  of  a  fine  flour  or  powder  and  invoiced  as  sifted  farina  is  dutiable  as  starch 
at  2  cents  per  pound  and  is  not  free  as  farina  nor  dutiable  as  a  nonenumerated 
article. — Union  National  Bank  v.  Seeberger,  30  Fed  Rep.,  429. 

235.  Spices,  unground :  Cassia  buds,  cassia,  and  cassia  vera;  cinna- 
mon and  cinnamon  chips ;  ginger  root,  unground  and  not  preserved  or 
candied ;  nutmegs ;  pepper,  black  or  white ;  capsicum  or  red  pepper,  or 
cayenne  pepper ;  and  clove  stems,  1  cent  per  pound ;  cloves,  2  cents  per 
pound ;  pimento,  three-fourths  of  1  cent  per  pound ;  sage,  one-half  cent 
per  pound ;  mace,  8  cents  per  pound ;  Bombay  or  wild  mace,  18  cents  per 
1913  pound ;  ground  spices,  in  each  case,  the  specific  duty  per  pound  enumer- 
ated in  the  foregoing  part  of  this  paragraph  for  unground  spices,  and  in 
addition  thereto  a  duty  of  20  per  centum  ad  valorem ;  mustard,  ground 
or  prepared,  in  bottles  or  otherwise,  6  cents  per  pound ;  all  other  spices 
not  specially  provided  for  in  this  section,  including  all  herbs  or  herb 
leaves  in  glass  or  other  small  packages  for  culinary  use,  20  per  centum 
ad  valorem. 

20.  Drugs,  such  as  *  *  *  spices,  *  *  *  which  are  natural  and 
uncompounded  drugs  and  not  edible,  and  not  specially  provided  for  in 
this  section,  but  which  are  advanced  in  value  or  condition  by  any  process 
or  treatment  whatever  beyond  that  essential  to  the  proper  packing  of 
the  drugs  and  the  prevention  of  decay  or  deterioration  pending  manufac- 
ture, one-fourth  of  1  cent  per  pound,  and  in  addition  thereto  10  per 
centum  ad  valorem :  Provided,  That  no  article  containing  alcohol,  or  in 
the  preparation  of  which  alcohol  is  used,  shall  be  classified  for  duty 
under  this  paragraph. 

298.  Spices :  Mustard,  ground  or  prepared,  in  bottles  or  otherwise, 
10  cents  per  pound ;  capsicum  or  red  pepper,  or  cayenne  pepper,  2^  cents 
per  pound ;  sage,  1  cent  per  pound ;  spices  not  specially  provided  for  in 
1909  {  this  section,  3  cents  per  pound. 

559.  Drugs,  such  as  *  *  *  spices,  *  *  * ;  any  of  the  foregoing 
which  are  natural  and  uncompounded  drugs  and  not  edible  and  not 
specially  provided  for  in  this  section,  and  are  in  a  crude  state,  not  ad- 
vanced in  value  or  condition  by  any  process  or  treatment  whatever  beyond 
that  essential  to  the  proper  packing  of  the  drugs  and  the  prevention  of 
decay  or  deterioration  pending  manufacture :  Provided,  That  no  article 
containing  alcohol,  or  in  the  preparation  of  which  alcohol  is  used,  shall 
be  admitted  free  of  duty  under  this  paragraph.     (Free.) 

679.  Spices :  Cassia,  cassia  vera,  and  cassia  buds ;  cinnamon  and  chips 
of ;  cloves  and  clove  stems ;  mace ;  nutmegs ;  pepper,  black  or  white,  and 
pimento;  all  the  foregoing  when  unground;  ginger  root,  unground  and 
not  preserved  or  candied.     (Free.) 

20.  Drugs,  such  as  *  *  *  spices,  *  *  * ;  any  of  the  foregoing 
which  are  drugs  and  not  edible,  but  which  are  advanced  in  value  or  con- 
dition by  refining,  grinding,  or  other  process,  and  not  specially  provided 
for  in  this  Act,  one-fourth  of  1  cent  per  pound,  and  in  addition  thereto 
10  per  centum  ad  valorem. 

287.  Spices :  Mustard,  ground  or  prepared,  in  bottles  or  otherwise,  10 
cents  per  pound ;  capsicum  or  red  pepper,  or  cayenne  pepper,  25  cents  per 
pound ;  sage  1  cent  per  pound ;  spices  not  specially  provided  for  in  this 
1897     Act,  3  cents  per  pound. 

548.  Drugs,  such  as  *  *  *  spices,  *  *  * .  {^f)y  Qf  i\^q  foregoing 
which  are  drugs  and  not  edible  and  are  in  a  crude  state,  and  not  ad- 
vanced in  value  or  condition  by  refining  or  grinding,  or  by  other  process, 
and  not  specially  provided  for  in  this  Act.     (Free.) 

607.  Spices :  Cassia,  cassia  vera,  and  cassia  buds ;  cinnamon  and  chips 
of ;  cloves  and  clove  stems ;  mace ;  nutmegs ;  pepper,  black  or  white,  and 
pimento;  all  the  foregoing  when  ungi'ound ;  ginger  root,  unground  and 
I,  not  preserved  or  candied.     (Free.) 


436 


DIGEST  OF  CUSTOMS  DECISIONS. 


16*.  Drufjs,  such  as  *  *  *  spices,  ♦  *  * ;  any  of  the  foregoing 
which  are  not  edible,  hut  wliich  are  advanced  in  value  or  condition  by 
retiiuns  or  j^rindin.L',  or  hy  other  process  of  manufacture,  and  not  specially 
provided  for  in  this  Act,  10  per  centum  ad  valorem. 

234.  Mustaril,  ;,Mt)und,  preserved,  or  prepared,  in  bottles  or  otherwise, 
25  i)er  centum  ad  valorem. 

235.  Spices,  ground  or  powdered,  not  specially  provided  for  in  this  Act, 
3  cents  per  pound ;  capsicum  or  red  pepper,  2i  cents  per  pound,  un- 
ground ;  sage,  1  cent  per  pound. 

470.  Drugs,  such  as  *  *  *  spices,  *  *  * ;  any  of  the  foregoing 
1894  (  drugs  which  are  not  edible,  and  which  have  not  been  advanced  in  value 
or  condition  by  refining  or  grinding,  or  by  other  process  of  manufacture, 
and  not  specially  provided  for  in  this  Act.      (Free.) 

620.  Cassia,  cassia  vera,  and  cassia  buds,  unground.      (Free.) 

627.  Ciiniamon,  and  chips  of,  unground.      (Free.) 

628.  Cloves  anil  clove  stems,  unground.      (Free.) 

629.  Ginger  root,  unground  and  not  pre.served  or  candied.     (Free.) 

630.  Mace.     (Free.) 

631.  Nutmegs.     (Free.) 

632.  I'epper,  black  or  white,  unground.      (Free.) 

633.  Pimento,  unground.      (Free.) 

24.  Drugs,  such  as  *  *  *  spices,  *  *  * ;  any  of  the  foregoing 
which  are  not  edible,  but  which  have  been  advanced  in  value  or  condition 
hy  refining  or  grinding,  or  by  other  process  of  manufacture,  and  not 
specially  provided  for  in  this  Act,  10  per  centum  ad  valorem. 

325.  Mustard,  ground  or  preserved,  in  bottles  or  otherwise,  10  cents 
per  pound. 

326.  Spices,  ground  or  powdered,  not  specially  provided  for  in  this 
Act,  4  cents  per  pound ;  cayenne  pepper,  2^  cents  per  pound,  unground ; 
sage,  3  cents  per  pound. 

560.  Drugs,  such  as     *     *     *     spices,     *     *     * ;     any  of  the  foregoing 
1890     which  are  not  edible  and  are  in  a  crude  state,  and  not  advanced  in  value 
or  condition  by  refining  or  grinding,  or  by  other  process  of  manufacture, 
and  not  specially  provided  for  in  this  Act.     (Free.) 

713.  Cassia,  cassia  vera,  and  cassia  buds,  unground.     (Free.) 

714.  Cinnamon,  and  chips  of,  unground.     (Free.) 

715.  Cloves  and  clove  stems,  unground.     (Free.) 

716.  Ginger  root,  unground  and  not  preserved  or  candied.     (Free.) 

717.  Mace.     (Free.) 

718.  Nutmegs.     (Free.) 

719.  Pepper,  black  or  white,  unground.     (Free.) 

720.  Pimento,  unground.     (Free.) 

94.  All  *  *  *  spices,  *  *  * ;  any  of  the  foregoing  which  are 
not  edible,  but  which  have  been  advanced  in  value  or  condition  by  refin- 
ing or  grinding,  or  by  other  process  of  manufacture,  and  not  specially 
enumerated  or  provided  for  in  this  Act,  10  per  centum  ad  valorem. 

96.  All  ground  or  powdered  spices  not  specially  enumerated  or  pro- 
vided for  in  this  Act,  5  cents  per  pound. 

306.  Mustard,  ground  or  preserved,  in  bottles  or  otherwise,  10  cents 
per  pound. 

524.  Cassia,  cassia  buds,  cassia  vera,  unground.     (Free.) 

526.  Ciniuamon,  and  chips  of,  unground.     (Free.) 
1883  I      527.  Cloves  and  clove  stems,  unground.     (Free.) 

536.  Ginger  root,  unground.     (Free.) 

546.  Mace.      (Free.) 

551.  Nutmegs.     (Free.) 

584.  Pepper,  unground,  of  all  kinds.     (Free.) 

585.  Pimento,  unground.     (Free.) 
636.  Drugs,     *     *     *     such  as     *     *     *     spices, 

foregoing,  of  which  are  not  edible  and  are  in  a 

advanced  in  value  or  condition  by  refining  or  grinding,  or  by  other 
pr(»(ess  of  manufacture,  and  not  specially  enumerated  or  provided  for 
in  this  Act.     (Free.) 


*     *     * ;     any  of  the 
crude  state,  and   not 


SCHEDULE  G AGRICULTURAL  PRODUCTS  AND  PROVISIONS.      437 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Ginger  Root. — The  appraisei*  describes  the  merchandise  in  question  as  ginger 
root  or  cargo  ginger  paclied  in  caslvs  in  a  solution  of  salt  and  vinegar.  It  was 
classified  as  a  prepared  vegetable  at  25  per  cent  ad  valorem  under  paragraph  200. 

On  the  authority  of  Ab.  37829  the  merchandise  was  held  dutiable  as  ginger 
root  at  1  cent  per  pound  under  paragraph  235. — Ab.  385GS. 

Ginger  Root  in  Brine.— So-called  cargo  ginger  in  brine,  classified  as  a  pre- 
pared vegetable  under  paragraph  200,  was  held  dutiable  as  ginger  root  un- 
ground,  not  preserved  or  candied  (par.  235). — Ab.  37403. 

Paprika. — Paragraph  235  classifies  peppers  of  all  kinds,  at  least  such  as 
are,  generally  speaking,  spices.  This  is  made  quite  certain  by  the  fact  that,  to 
those  peppers  made  dutiable  by  preceding  acts,  this  paragraph  adds  pepper, 
black  or  white,  which  theretofore  had  been  given  free  entry. 

An  established  administrative  practice  of  classifying  paprika  as  capsicum  or 
red  pepper  under  former  tariff  acts,  the  precise  language  of  the  former  acts  hav- 
ing been  reenacted  by  paragraph  235,  tariff  act  of  1913,  furnishes  reason  for  so 
classifying  it  under  the  act  of  1913. 

Paprika,  not  being  provided  for  eo  nomine  by  the  tariff  act  of  1913,  being  in 
fact  a  capsicum  or  red  pepper,  and  not  being  shown  to  be  commercially  desig- 
nated otherwise,  is  dutiable  as  such  under  paragraph  235.  Being  ground,  it 
is  subject  to  the  additional  ad  valorem  duty  of  20  per  cent  imposed  by  the  para- 
graph on  ground  spices.  It  is  not  classifiable  under  paragraph  385  as  a  non- 
enumerated  article,  unmanufactured,  or  in  whole  or  in  part  manufactured. — 
Vandegrift  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  37121;  (G.  A.  7854)  T.  D. 
86163  affirmed, 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Pimiento. — The  commodity  in  question  here  is  a  ground  red  pepper,  being 
invoiced  as  "  Spanish  pimenton."  It  is  known  as  the  Spanish  pepper  or 
pimiento.  The  term  is  sometimes  confused  with  pimento,  which  is  allspice. 
See  G.  A.  6667  (T.  D.  28427).  We  think  this  merchandise  is  dutiable  under 
the  provision  in  paragraph  298  for  "  capsicum  or  red  pepper." — Ab.  27185  (T.  D. 
32031). 

Salted  Ginger  Root,  assessed  as  a  prepared  vegetable  under  paragraph  252, 
was  held  free  of  duty  as  ginger  root  unground  and  not  preserved  or  candied 
(par.  679).     G.  A.  6511  (T.  D.  27799)   followed.— Ab.  33666  (T.  D.  33763). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Capsicum  or  Red  Peppers. — The  dried  pods  or  fruit  of  the  red  pepper,  a 
plant  of  the  genus  Capsicum,  are  dutiable  under  the  provision  for  "  capsicum 
or  red  pepper,  or  cayenne  pepper,"  in  paragraph  287,  and  not  as  vegetables  in 
their  natural  state  under  paragraph  257.— T.  D.  26957  (G.  A.  6248). 

Dried  Paprika  Pods. — Whole  dried  paprika  pods  classified  under  paragraph 
287,  relating  to  capsicum,  red  pepper,  and  cayenne  pepper,  were  claimed  to  be 
dutiable  under  section  6  (unenumerated  articles)  or  to  be  free  of  duty  under 
paragraph  667,  relating  to  "  pepper,  black  or  white,  and  pimento  unground." 
Protest  overruled.— Ab.  22126  (T.  D.  30111). 

Pepper — Shells  Pulverized. — Pepper  shells  in  the  form  of  a  powder  pro- 
duced by  the  decortication  of  the  pepper  berry  are  not  free  of  duty  as  "  un- 
ground "  pepper  under  paragraph  667,  but  are  dutiable  as  "  spices  not  specially 


438  DIGEST   OF   CUSTOMS   DECISIONS. 

provided  for"  iinder  piiraf,'r;ipli  2S7.— Frame  v.  V.  S.  (C.  C.  A.),  T.  D.  27S04; 
T.  D.  27(K)4   (C.  C.)  and   (G.  A.  0045)  T.  I).  2G374  aHinued. 

Cirouiul  Hed  Pepper  Prepared  With  Oil. — The  inercliandise  was  assessed 
under  paragrapli  2S7,  relating  to  spices  not  specially  provided  for,  and  was 
claimed  to  be  dutiable  under  the  provision  in  the  same  paragraph  for  capsicum 
or  re<l  pepper.     Protest  sustained. — Ab.  20125. 

Pepper  Shells  free  as  pepper  unground  under  paragraph  GG7.  Judicial  affirm- 
ance of  G.  A.  4230.— T.  D.  20S4G   (G.  A.  4382). 

Spent  Ginger,  which  is  a  by-product  resulting  from  the  cracking  and  dis- 
tillation of  ginger  root,  and  is  in  the  form  of  caked  particles,  due  in  part  to 
the  cracking  and  in  part  to  (lisintcgrntioii,  is  held  to  be  free  of  duty  under 
paragraph  GG7.  covering  "ginger  root,  unground." — German  v.  U.  S.  (C.  C.  A.), 
T.  D.  25094;  T.  D.  25025  (C.  C.)  reversed. 

DECISIONS   UNDER  THE   ACT   OF   1894. 

Chillies  is  dutiable  as  capsicum,  unground,  and  not  as  a  vegetable  in  its 
natural  state  nor  as  a  nonedible  drug. 

C.  C.  A.  (Fed.  Rep.,  59,  447)  held  that  under  the  act  of  1890  "chillies," 
which  had  been  assessed  with  duty  as  "  cayenne  pepper,  unground,"  under 
paragraph  320  were  not  so  dutiable,  but  were  exempt  from  duty  as  nonedible 
spices  under  paragraph  500.  It  was  found  that  the  mercliandiso  was  not 
cayenne  papper,  unground. 

But  the  status  of  the  article  under  the  present  act  is  different.  Paragraph 
235,  which  takes  the  place  of  paragi-aph  320  of  the  tariff  of  1890,  provides  for 
"  capsicum  or  red  pepper,  unground,"  and  not  for  cayenne  pepper ;  and  para- 
graph 470  exempts  from  duty  only  such  nonedible  spices  as  are  drugs. — T.  D, 
15475  (G.  A.  2824). 

Mustard  in  Bottles,  ground,  preserved,  or  i^i-eparcd,  is  more  specially  de- 
scribed as  mustard  than  as  a  .sauce.— T.  D.  10810  (G.  A.  3335). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

French  mustard  held  dutiable  as  a  sauce.— T.  D.  13080  (G.  A.  1585). 

Thyme  and  similar  herbs,  ground  and  in  bottles,  dutiable  at  4  cents  a  pound 
and  the  bottles  at  40  per  cent,  and  not  as  vegetables  in  their  natural  state  nor 
as  prepared  vegetables.— T.  D.  14615  (G.  A.  2873). 

2.36.  Vinegar,    4    cents   per    proof    gallon.      The    standard    proof   for 
1913     vinegar   shall   be  taken   to  be   that   strength   which   requires   thirty-five 
gi-ains  of  bicarbonate  of  potash  to  neutralize  one  ounce  troy  of  vinegar. 

299.  Vinegar,    7i    cents    per    proof    gallon.      The    standard    proof    for 
1909     vijiegai-   shall    b(>   taken    to   be   that   strength   which    requires    thirty-five 
grains  of  bicarbonate  of  potash  to  neutralize  one  ounce  troy  of  vinegar. 

288.  Vinegar,  7*  cents  per  proof  gallon.    The  standard  proof  for  vinegar 
1897    shall  be  taken  to  be  that  strength  which  requires  thirty-five  grains  of 
bicarbonate  of  potash  to  neutralize  one  ounce  troy  of  vinegar. 

2.30.  Vinegar.  7^  cents  per  gallon.     The  standard  for  vinegar  shall  be 
1894    taken  to  be  that  str(>ngfh  which  requires  thirty-five  grains  of  bicarbonate 
of  potash  to  neutralize  one  ounce  troy  of  vinegar. 

327.  Vinegar,  11  cents  per  gallon.     The  standard  for  vinegar  shall  be 
1890    taken  to  be  that  strength  which  requires  thirty-five  grains  of  bicarbonate 
of  potash  to  neutralize  one  ounce  troy  of  vinegar. 


SCHEDULE  G AGRTCUIiTURAL  PRODUCTS  AND  PROVISIONS.      439 

2S9.  Vinegar,  7^  cents  per  gallon.     The  standard  for  vinegar  shall  be 

taken  to  be  that  strength  which  requires  thirty-five  grains  of  bicarbonate 

1883     of  potash  to  neutralize  one  ounce  troy  of  vinegar ;  and  all  import  duties 

that  may  by  law  be  imposed  on  vinegar  imported  from  foreign  countries 

shall  be  collected  according  to  this  standard. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Wine — Vinegar. — A  commodity  containing  9.25  per  cent  of  alcohol  and  2.40 
per  cent  of  acetic  acid,  requiring  19.44  grains  of  potassic  bicarbonate  to  neu- 
tralize 1  troy  ounce,  classified  as  wine  under  paragraph  244,  was  claimed  to  be 
dutiable  as  vinegar  (par.  23G).     Protest  overruled. — Ab.  37781. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Black  Currant  Vinegar,  assessed  as  fruit  sirup  under  paragraph  310,  was 
claimed  to  be  dutiable  as  vinegar  (par.  299).  Protest  overruled.  Ab.  26397 
(T.  D.  31832)  followed.— Ab.  29574  (T.  D.  32780). 

Raspberry  Vinegar. — As  to  whether  it  is  a  vinegar,  we  are  left  to  the  testi- 
mony, which  assumes  to  show  a  commercial  designation  to  that  effect — that  is, 
to  the  effect  that  it  is  a  raspberry  vinegar.  From  an  inspection  of  the  sample, 
however,  we  are  clear  that  it  can  not  be  used  as  a  vinegar  as  vinegar  is  used  and 
known  and  understood  in  the  culinary  world.  It  is  too  thick,  and  too  much  sweet- 
ening is  contained  in  it  in  proportion  to  the  amount  of  acidity.  If  it  has  been 
known  and  used  as  "  raspberry  vinegar,"  then  "  raspberry  vinegar  "  is  a  different 
connnodity  from  the  vinegar  known  and  mentioned  in  the  statute  in  para- 
graph 299.  We  therefore  hold  it  is  not  vinegar  such  as  is  covered  by  the 
statute,  and  overrule  the  protests.— Ab.  26397  (T.  D.  31832). 

Below  Standard  Strength. — The  merchandise  in  question  was  vinegar, 
classified  under  paragraph  299.  It  was  held  that  where  the  acidity  is  less  than 
the  standard  amount  mentioned  in  the  statute  duty  should  be  assessed  as  of 
the  standard  strength.— Ab.  32176  (T.  D.  33389). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Wine — Vinegar. — 

Vinegar  has  certain  well-known  characteristics,  prominent  among  which  are 
that  it  is  low  in  alcoholic  strength  and  high  in  acetic  acid. 

In  Ab.  21573  (T.  D.  29906)  we  held  a  similar  commodity  to  be  wine  dutiable 
under  paragraph  296.  The  records  in  the  present  cases  tend  in  our  opinion  to 
substantiate  our  pi-evious  decision. — Ab.  22591  (T.  D.  30294). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Concentrated  Vinegar. — The  duty  of  7i  cents  per  gallon  accrues  on  vinegar 
of  the  standard  strength  and  less,  and  vinegar  above  the  standard  strength  is 
subject  to  said  duty  and  in  addition  one  thirty-fifth  of  7i  cents  per  gallon  for 
each  grain  of  bicarbonate  of  potash  in  excess  of  35  grains  required  to  neutralize 
1  ounce  troy.— Dept.  Order  (T.  D.  15643). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Vinegar. — Additional  duty  should  be  levied  on  vinegar  in  proportion  to  its 
strength  in  excess  of  the  standard  named. — T.  D.  13075  (G.  A.  1580). 


SCHEDULE  H— SPIRITS,  WINES,  AND  OTHER 
BEVERAGES. 

237.  Brandy  and  other  spirits  manufactured  or  distilled  from  grain 
1913    or  other  materials,  and  not  specially  provided  for  in  this  section,  $2.60 
per  proof  gallon. 

300.  Brandy   and  other  spirits  manufactured  or  distilled  from  grain 
1909     or  other  materials,  and  not  specially  provided  for  in  this  section,  $2.60 
per  proof  gallon. 

289.  Brandy  and  other  spirits  manufactured  or  distilled  from  grain 
1897     or  other  materials,  and  not  specially  provided  for  in  this  Act,  $2.25  per 
proof  gallon. 

237.  Brandy   and  other  spirits  manufactured  or  distilled  from  grain 
1894     or  other  materials,  and  not  specially  provided  for  in  this  Act,  $1.80  per 

proof  gallon. 

329.  Brandy   and  other  spirits  manufactured   or  distilled  from   grain 
1890     or  oth(>r  materials,  and  not  specially  provided  for  in  this  Act,  $2.50  per 
proof  gallon. 

101.  Distilled  spirits,  containing  50  per  centum  of  anhydrous  alcohol, 
$1  per  gallon. 

102.  Alcohol,    containing   94    per    centum    anhydrous    alcohol,    $2    per 
1883  <(  gallon. 

311.  Brandy  and  other  spirits  manufactured  or  distilled  from  f;r:iin 
or  other  materials,  and  not  specifically  enumerated  or  provided  for  in  this 
Act,  $2  per  proof  gallon ;     *     *     * 

DECISIONS   UNDER  THE   ACT   OF   1894. 

No  Allowance  for  Evaporation. — Brandies,  Moines,  and  other  liquors  im- 
ported and  placed  in  warehouse.  Under  section  20,  act  of  June  10,  1890,  as 
amended  by  section  54  of  this  act,  no  allowance  can  be  made  for  evaporation 
while  in  bonded  warehouse.— T.  D.  15400  (G.  A.  2794). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Brandy  and  Other  Liquors. — The  duty  on  brandy  and  other  liquors  is  to 
be  assessed  only  on  the  quantity  imported  and  not  that  shown  by  the  invoices ; 
but  as  this  act  lays  upon  it  an  ad  valorem  duty,  the  allowance  for  leakage  of 
2  per  cent  of  the  quantity  gauged  can  not  be  made  under  sections  59  of 
the  collection  act  of  1799  (1  Stat.,  072)  because  that  law  applied  only  to 
liquors  subject  to  duty  by  the  gallon. — Schuchardt  v.  Lawrence  (3  Blatchf., 
397;  21  Fed.  Cas.,  747). — Lawrence  v.  Caswell,  13  How.,  488. 

238.  Each  and  every  gauge  or  wine  gallon  of  measurement  shall  be 
counted  as  at  least  one  proof  gallon;  and  the  standard  for  determining 
the  proof  of  brandy  and  other  spirits  or  liquors  of  any  kind  imported 
shall  be  the  same  as  that  which  is  defined  in  the  laws  relating  to  internal 
revenue:  Provided,  That  it  shall  be  lawful  for  the  Secretary  of  the 
Treasury,  in  his  discretion,  to  authorize  the  ascertainment  of  the  proof  of 
wines,  cordials,  or  other  liquors,  by  distillation  or  otherwise,  in  cases 
where  it  is  impracticable  to  ascertain  such  proof  by  the  means  prescribed 

1913  by  existing  law  or  regulations :  And  provided  further,  That  any  brandy 
or  other  spirituous  or  distilled  liquors  imported  in  any  sized  cask,  bottle, 
jug,  or  other  packages,  of  or  from  any  country,  dependency,  or  province 
imder  whose  lows  similar  sized  casks,  bottles,  jugs,  or  other  packages 
of  distilled  spirits,  wine,  or  other  beverage  put  up  or  filled  in  the  United 
States  are  denied  entrance  into  such  country,  dependency,  or  province, 
shall  be  forfeited  to  the  United  States ;  and  any  brandy  or  other  spiritu- 
ous or  distilled  liquor  imported  in  a  cask  of  less  capacity  than  ten  gallons 
from  any  country  shall  be  forfeited  to  the  United  States. 

441 


442  DIGEST   OF  CUSTOMS  DECISIONS. 

301.  Each  aiul  every  gauge  or  wiiif  ^rallon  of  moasiiroment  shall  he 
counted  as  at  least  one  proof  gallon;  and  the  standard  for  determining 
the  proof  of  hrandy  and  other  spirits  or  li(|Uors  of  any  kind  imported 
shall  he  the  same  as  that  which  is  dehned  in  the  laws  relating  to  internal 
revenue:  rrovidcd.  That  it  shall  be  lawful  .for  the  Secretary  of  the 
Treasury,  in  his  discretion,  to  authorize  the  ascertainment  of  the  i)roof 
of  wines,  cordials,  or  other  liquors,  by  distillation  or  otherwise,  in  ca.ses 
where  it  is  impracticable  to  ascertain  such  proof  by  the  means  prescriluvl 
1909  by  existing  law  or  regulations:  And  provided  fiirllicr,  That  any  brandy 
iir  other  spirituous  or  distilled  liijuors  imported  in  any  sized  cask,  bottle, 
jug.  or  other  packagi's.  of  or  from  any  country,  deiieiidency,  or  province 
under  who.se  laws  similar  sized  casks,  bottles,  jugs,  or  other  packages 
of  distilled  .sjjirits,  wine,  or  other  beverage  put  up  or  filled  in  the  United 
States  are  denied  entrance  into  such  country,  dependency,  or  province, 
shall  be  forfeited  to  the  United  States ;  and  any  brandy  or  other  spiritu- 
ous or  distilled  liquor  impctrted  in  a  cask  of  less  capacity  than  ten  gallons 
from  any  country  shall  be  forfeited  to  the  United  States. 

200.  Each  and  every  gauge  or  wine  gallon  of  measunMuent  shall  be 
counted  as  at  least  one  proof  gallon;  and  the  standard  for  determining 
the  iiroof  of  brandy  and  other  spirits  or  lifpiors  of  any  kind  imported 
shall  be  the  same  as  that  which  is  defined  in  the  laws  relating  to  inter- 
nal revenue :  Provided,  That  it  shall  be  lawful  for  the  Secretary  of  the 
Treasury,  in  his  di.scretlon,  to  authorize  the  ascertainment  of  the  proof 
of  wines,  cordials,  or  other  licpiors,  by  distillation  or  otherwi.se,  in  ca.sea 
wlii're  it  is  impracticable  to  ascertain  such  proof  by  the  means  pre- 
1897  scribed  by  existing  law  or  regulations:  And  provided  ftirther,  That  any 
brandy  or  other  .spirituous  or  distilled  liquors  imported  in  any  sized 
cask,  bottle,  jug,  or  other  package,  of  or  from  any  country,  dependency, 
or  province  undei-  whose  laws  similar  sized  casks,  bottles,  jugs,  or  other 
packages  of  distilled  spirits,  wine,  or  other  beverage  put  up  or  filled  in 
the  United  States  are  denied  entrance  into  such  country,  dependency, 
or  province,  shall  be  forfeited  to  the  United  States;  and  any  brandy  or 
other  spirituous  or  distilled  liquor  imported  in  a  cask  of  less  capacity 
than  ten  gallons  from  any  country  shall  be  forfeited  to  the  United  States. 

238.  Each  and  every  gauge  or  wine  gallon  of  measurement  shall  be 
counted  as  at  least  one  proof  gallon  ;  and  the  standard  for  determining 
the  proof  of  brandy  and  other  spirits  or  liquors  of  any  kind  imj)orted 
sliall  be  the  same  as  that  which  is  defined  in  the  laws  relating  to  internal 
revenue;  but  any  brandy  or  other  .sjjirituous  liquors,  imported  in  casks 
1894  of  le.ss  capacity  than  fourteen  gallons,  shall  be  forfeitcnl  to  the  United 
States:  Provided,  That  it  shall  be  lawfvU  for  the  Secretary  of  the  Treas- 
ury, in  his  discretion,  to  authorize  the  ascertainment  of  the  proof  of 
wines,  cordials,  or  other  liquors  by  distillation  or  otherwise,  in  cases 
where  it  is  impracticable  to  ascertain  such  i)roof  by  the  means  prescribed 
by  existing  law-  or  regulations. 

330.  Each  and  every  gauge  or  wine  gallon  of  measurement  shall  be 
counted  as  at  least  one  proof  gallon  ;  and  the  standard  for  determining 
the  proof  of  brandy  and  otlier  .spirits  or  liquors  of  any  kind  imjiorted 
shall  be  the  sam(>  as  that  which  is  defined  in  the  laws  relating  to  internal 
revenue;  but  any  brandy  or  other  spirituous  liquors,  imported  in  casks  of 
1890  less  capacity  fh;in  fourteen  gallons,  shall  be  forfeited  to  the  United 
States:  I'roridtd,  That  it  shall  be  lawful  for  the  Secretary  of  the  Treas- 
ury, in  his  discretion,  to  authorize  the  ;iscert:iinment  of  the  proof  of 
wines,  cordials,  or  other  liquors,  by  distillation  or  otherwise,  In  case 
where  it  is  impracticable  to  ascertain  such  proof  by  the  means  prescribed 
by  existing  law  or  regulations. 

311.  *  *  *  each  and  every  gauge  or  wine  gallon  of  measurement 
shall  be  conntcnl  as  at  least  one  proof  gallon;  and  the  standard  for  deter- 
mining the  iiroof  of  brandy  and  other  spirits  or  lifpiors  of  any  kind 
1883  imjiorted  shall  be  the  same  as  that  which  is  deliiied  in  the  laws  relating 
to  interiuil  revenue;  but  any  brandy  or  other  si)irituous  liquors  imported 
in  casks  of  less  capacity  than  fourteen  gallons  shall  be  forfeited  to  the 
United  States. 


SCHEDULE  H SPIRITS,  WINES,  AND   OTHER  BEVERAGES.        443 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Proof  and  Gauge  of  Spirits. — In  view  of  the  provisions  of  section  3249  of 
the  Revised  Statutes  and  paragraph  301  of  the  act  of  August  5,  1909,  that  the 
proof  of  spirits  sliall  be  taken  at  a  temperature  of  60°  F.,  customs  officers  are 
liereby  instructed  tliat  in  ascertaining  tlie  true  proof  and  quantity  of  imported 
spirits  gauged  by  them  when  tlie  temperature  is  eitlier  above  or  below  G0°  F., 
corrections  sliould  be  made  for  proof  and  volume  in  accordance  with  Table 
No.  3,  pages  291-305,  and  Table  No.  5,  pages  409-559,  of  the  United  States 
Internal  Revenue  Ganger's  Manual  of  190G.— Dept.  Order  (T.  D.  30970). 

239.  On  all  compounds  or  preparations  of  which  distilled  spirits  are 
1913    a  component  part  of  chief  value  there  shall  be  levied  a  duty  not  less 
than  that  imposed  upon  distilled  spirits. 

302.  On  all  compounds  or  preparations  of  which  distilled  spirits  are 
1909     a  component  part  of  chief  value  there  shall  be  levied  a  duty  not  less 

than  that  imposed  upon  distilled  spirits. 

291.  On  all  compounds  or  preparations  of  which  distilled  spirits  are  a 
1897     component  part  of  chief  value,  there  shall  be  levied  a  duty  of  not  less 

than  that  imposed  upon  distilled  spirits. 

239.  On  all  compounds  or  preparations  (except  as  specified  in  the  pre- 
ceding paragraph  of  the  chemical  schedule  relating  to  medicinal  prepara- 
tions, of  which  alcohol  is  a  component  i^art),  of  which  distilled  si^irits 
are  a  component  part  of  chief  value,  not  specially  provided  for  in  this 
Act,  there  shall  be  levied  a  duty  not  less  than  that  imposed  upon  dis- 
tilled spirits. 

331.  On  all  compounds  or  preparations  of  which  distilled  spirits  are  a 
component  part  of  chief  value,  not  specially  provided  for  in  this  Act, 
there  shall  be  levied  a  duty  not  less  than  that  imposed  upon  distilled 
spirits. 

312.  On  all  compounds  or  preparations  of  which  distilletl  spirits  are  a 
component  part  of  chief  value,  not  specially  enumerated  or  provided  for 
in  this  Act,  tliere  shall  be  levied  a  duty  not  less  than  that  imposed  upon 
distilled  spirits. 

240.  Cordials,   liqueurs,   arrack,   absinthe,    kirschwasser,    ratafia,    and 
1913     other  spirituous  beverages  or  bitters  of  all  kinds,  containing  spirits,  and 

not  specially  provided  for  in  this  section,  $2.60  per  proof  gallon. 

303.  Cordials,    liqueurs,    arrack,    absinthe,    kirschwasser,    ratafia,    and 
1909     other   spirituous   beverages   or   bitters   of   all   kinds,    containing   spirits, 

and  not  specially  provided  for  in  this  section,  $2.60  per  proof  gallon. 

292.  Cordials,    liqueurs,    arrack,    absinthe,    kirschwasser,    ratafia,    and 
1897     other   spirituous  beverages   or   bitters   of   all   kinds,    containing   spirits, 

and  not  specially  provided  for  in  this  Act,  $2.25  per  proof  gallon. 

240.  Cordials,  liquors,  arrack,  absinthe,  kirshwasser,  ratafia,  and  other 
1894    spirituous  beverages  or  bitters  of  all  kinds  containing  spirits,  and  not 
specially  provided  for  in  this  Act,  $1.80  per  proof  gallon. 

332.  Cordials,  liquors,  arrack,  absinthe,  kirshwasser,  ratafia,  and  other 
1890     spirituous  beverages  or  bitters  of  all  kinds  containing  spirits,  and  not 

specially  provided  for  in  this  Act,  $2.50  per  proof  gallon. 

313.  Cordials,  liquors,  arrack,  absinthe,  kirshwasser,  ratafia,  and  other 
1883     similar    spirituous    beverages    or    bittei's,    containing    spirits,    and    not 

specially  enumerated  or  provided  for  in  this  Act,  $2  per  proof  gallon. 

DECISIONS   UNDER   THE  ACT   OF   1909. 

Chinese  Wine,  so  called,  which  is  a  spirituous  beverage  made  by  a  processs 
of  distillation  from  rice  and  whicli  contains  a  high  percentage  of  alcohol,  is 
dutiable  under  paragraph  303  as  a  "  spirituous  beverage,"  and  not  under  para- 
graph 307  as  "rice  wine."— T.  D.  31523  (G.  A.  7213). 


1894 


1890 


1883 


444  DIGEST   OF   CUSTOMS   DECISIONS. 

"  Zabajone." — The  commodity  is  described  by  the  appraiser  as  "  a  mix- 
ture of  marsala  wine  and  eggs,  known  as  eggnog."  It  has  been  assessed  under 
paragraph  303. 

The  chiim  is  made  that  under  paragraph  303  the  term  "  containing  spirits  " 
has  reference  to  spirits  as  sucli,  and  that  within  the  meaning  of  the  statute  a 
beverage  does  not  contain  spirits  if  it  contains  only  such  alcohol  as  is  derived 
from  the  wine  used  in  the  preparation  of  the  beverage  under  consideration. 
We  can  not  so  hold.  We  think  it  was  intended  that  the  statute  should  cover 
alcohol,  as  such,  whether  found  as  a  constituent  part  of  some  beverage  or 
mixed  in  its  purity  to  make  up  a  spirituous  drink  of  liquor.  Note  U.  S.  v. 
Slioemaker,  84  Fed.  Kep.,  140.— Ab.  27045  (T.  D.  31987). 

DECISIONS   UNDER   THE  ACT   OF   1897. 

Chinese  W'incs,  so  called,  consisting  of  spirituous  beverages  distilled  from 
rice  or  sorghum  and  flavored  with  various  vegetable  substances,  are  dutiable 
Pt  $2.2.'5  per  proof  gallon  under  the  provision  for  spirituous  beverages  in  para- 
graph 292,  and  are  not  dutiable  at  55  cents  per  pound  as  medicinal  prepara- 
tions containing  alcohol  under  paragraph  67.  Kwong  Chin  Chong  v.  U.  S. 
(119  Fed.  Rep.,  383)  ;  In  re  Kwong  Chin  Chong,  G.  A.  2098  (T.  D.  14047),  and 
other  cases  followed.— T.  D.  24675  (G.  A.  5421). 

DECISIONS   UNDER  THE   ACT   OF   1890. 

Brandy  Coloring. — Certain  so-called  coloring  for  brandy,  containing  37.47 
per  cent  of  absolute  alcohol,  36.10  per  cent  of  water,  20.39  per  cent  of  organic 
matter,  and  4  cent  of  inorganic  matter,  held  dutiable  as  spirituous  beverage 
and  not  as  coloring  for  brandy.— T.  D.  12723  (G.  A.  1372). 

Creme  de  Cassis,  a  beverage  made  of  the  juice  of  the  currant  combined 
with  a  heavy  sirup  and  alcohol  is  a  cordial  containing  spirits. — T.  D.  11705 
(G.  A.  810). 

Fernet  Bitters  is  a  bitters  containing  spirits.— T.  D.  12033  (G.  A.  946). 

Ferro-China  Bisleri,  dutiable  as  bitters  and  not  as  a  medicinal  proprietary 
preparation.— T.  D.  14245  (G.  A.  2209). 

Marasquino,  Curagoa,  and  other  spirituous  cordials  not  proof,  held  to  be 
dutiable  at  $2.50  per  gallon  actual  gauge,  and  not  entitled  to  an  allowance  for 
the  difference  between  the  actual  strength  and  the  strength  of  first  proof. — 
T.  D.  11838  (G.  A.  829). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Amcr  Picon. — The  preparation  known  as  "Amer  Picon  "  which  is  prepared 
by  Picon  &  Co.  according  to  a  private  formula,  which  contains  from  30  to  40 
per  cent  of  alcohol,  and  which  is  advertised  as  a  specific  against  malaria  and 
also  as  a  tonic,  !.=;  dutiable  as  "  bitters  containing  spirits  "  and  not  as  a  pro- 
prietary preparation. 

The  glass  bottles  containing  "Amer  Picon  "  are  dutiable  as  bottles  containing 
spirituous  liquors. — Curiel  v.  Beard  (C.  C),  44  Fed.  Rep.,  551. 

Anchor  Bitters  dutiable  as  a  spirituous  beverage  at  $2  per  gallon  and  the 
bottles  at  3  cents  each  and  not"  as  a  proprietary  preparation  and  the  bottles 
under  paragraph  133  as  filled.— T.  D.  10509  (G.  A.  159). 

Arp's  Pepsin  Bitters  which  are  prepared  under  the  direction  of  a  sworn 
chemist  and  protected  by  a  trade-mark,  and  are  used  not  as  a  beverage  but  as 
a  tonic  mixed  with  water  or  wine,  the  chief  medical  ingredient  being  pepsin 


SCHEDULE  H — SPIRITS,  WINES,  AND   OTHER  BEVERAGES.        445 

prepared  chemically  from  the  stomachs  of  animals,  are  dutiable  under  para- 
graph 99  and  not  as  bitters  containing  spirits. — Gromnies  v.  Seeberger  (C.  C), 
41  Fed.  Rep.,  32. 

Benedictine. — The  liqueur  cordial  known  as  "  Benedictine "  prepared  in 
France  after  a  secret  formula  derived  from  Benedictine  monks  of  the  Abbey  of 
Fecilmp  and  put  up  in  bottles  with  labels  signed  and  trade-marked  by  the 
proprietors  and  accompanied,  in  the  case  of  each  bottle,  by  a  circular  claiming 
for  the  liquor  certain  therapeutic  qualities;  but  the  fact  appearing  in  evidence 
that  it  was  a  pleasant  after-dinner  drink,  taken  in  small  liqueur  glasses,  and 
that  the  greater  part  of  it  was  sold  to  grocers,  liquor  dealers,  and  private 
families,  and  used  as  a  beverage,  is  dutiable  as  a  spirituous  beverage  and  not 
as  a  proprietary  preparation. — In  re  Gourd,  49  Fed.  Rep.,  728;  T.  D.  10G60 
(G.  A.  244)  affirmed. 

Bonekamp  Bitters. — Whether  Bonekamp  Bitters  in  1899  were  so  similar  to 
absinthe  as  to  be  susceptible  of  being  assessed  under  the  clause  applicable  to  it 
was  a  question  of  fact  properly  left  to  the  jury.  The  jury  having  determined 
the  fact  adversely  to  the  Government,  it  follows  that  such  bitters  were  at  that 
time  to  be  classified  under  the  proprietary  clause.  The  rate  of  duty  on  the 
bottles  was  dependent  upon  the  rate  on  the  contents. — Erhardt  v.  Steinhardt, 
153  U.  S.,  177. 

Fernet  Bitters  is  dutiable  as  a  proprietary  preparation  and  the  bottles  con- 
taining it  are  dutiable  under  paragraph  133,  1883,  at  30  per  cent  and  not  under 
paragraph  313,  at  $2  per  gallon  and  3  cents  for  each  bottle.— T.  D.  10418 
(G.  A.  109). 

Liquors. — The  word  "  liquors  "  is  frequently  if  not  generally  used  to  define 
spirits  or  distilled  beverages  in  contradistinction  to  those  that  are  fermented. 
It  is  so  in  the  act  of  1883,  Schedule  H. 

The  word  "  liquors  "  as  used  is  obviously  the  result  of  misspelling  the  word 
"  liqueurs."— Hollender  v.  Magone,  149  U.  S.,  586 ;  38  Fed.  Rep.,  912,  reversed. 

Strassburger  Bitters  made  of  wine  and  brandy  flavored  with  herbs  and 
roots  is  dutiable  as  a  spirituous  beverage  and  not  as  a  proprietary  prepara- 
tion.—T.  D.  10734  (G.  A.  287). 

Wolfe's  Aromatic  Schiedam  Schnapps  is  dutiable  as  a  proprietary  prepa- 
ration.—Wolfe  V.  U.  S.,  105  Fed.  Rep.,  940. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Angostura  Bitters  is  dutiable  as  spirituous  liquors  not  otherwise  provided 
for  and  not  as  a  medicinal  preparation. — Dallet  v.  Smythe  (6  Blatch.,  419),  6 
Fed.  Cas.,  1120. 

241.  No  lower  rate  or  amount  of  duty  shall  be  levied,  collected,  and 
paid  on  brandy,  spirits,  and  other  spirituous  beverages  than  that  fixed 
by  law  for  the  description  of  first  proof ;  but  it  shall  be  increased  in 
proportion  for  any  greater  strength  than  the  strength  of  first  proof,  and 
all  imitations  of  brandy  or  spirits  or  wines  imported  by  any  names 
whatever  shall  be  subject  to  the  highest  rate  of  duty  provided  for  the 
genuine  articles  respectively  intended  to  be  represented,  and  in  no 
case  less  than  $1.75  per  gallon. 

304.  No  lower  rate  or  amount  of  duty  shall  be  levied,  collected,  and 
paid  on  brandy,  spirits,  and  other  spirituous  beverages  than  that  fixed 
by  law  for  the  description  of  first  proof ;  but  it  shall  be  increased  in 
proportion  for  any  greater  strength  than  the  strength  of  first  proof, 
and  all  imitations  of  brandy  or  spirits  or  wines  imported  by  any  names 
whatever  shall  be  subject  to  the  highest  rate  of  dut^v  provided  for  the 
genuine  articles  respectively  intended  to  be  represented,  and  in  no  case 
less  than  $1.75  per  gallon. 


1913 


1909 


1897 


1894 


1890 


1883 


446  DIGEST   OF   CUSTOMS   DECISIONS. 

293.  No  lower  rale  <>r  aiiiniinl  of  duly  sliall  lie  Icvicil,  collected,  and 
paid  on  brandy,  spirits,  and  other  spirituous  hevera^'es  than  that  lixed 
liy  law  for  the  description  of  lirsl  proof;  but  it  shall  bo  increased  in 
jii-oportion  for  any  j;reater  stren.LCth  than  the  strength  of  lirst  i)ro()f.  and 
ail  imitations  of  brandy  or  si)irits  or  wines  imiiorted  by  any  names 
whatever  shall  l)e  subject  to  the  hi;:liest  rate  of  duty  provided  for  the 
genuine  articles  respectively  inH'iidi'd  to  be  represented,  and  in  no  case 
less  than  .$1.50  per  gallon. 

241.  No  lower  rate  or  amount  of  duty  shall  be  levied,  collected,  and 
paid  on  brandy,  .spirits,  and  other  spirituous  beverages  than  that  fixed 
by  law  for  the  description  of  first  proof;  but  it  shall  be  increased  in  pro- 
portion for  any  greater  .strenjith  than  the  strenj^tli  of  first  proof,  and  all 
imitations  of  brandy  or  sjiii-its  or  wine.s  imported  l)y  any  names  what- 
ever shall  he  subject  to  the  hi;;hest  rate  of  duty  jjrovided  for  the  genuine 
articles  respectively  intended  to  be  represented,  and  in  no  case  less  than 
.$1  per  gallon. 

333.  No  lower  rate  or  amotint  of  duty  shall  be  levied,  collected,  and 
paid  on  brandy,  spirits,  and  other  spirituous  beverages  than  that  fixed 
by  law  for  the  description  of  first  proof;  but  it  shall  be  increased  in 
proportion  for  any  greater  strength  than  the  strength  of  first  proof,  and 
all  inutatioTis  of  brandy  or  spirits  oi-  wines  imported  by  any  names 
whatever  shall  be  subject  to  the  highest  rate  of  duty  provided  for  the 
genuine  articles  resi)ectively  intended  to  be  represented,  and  in  no  case 
less  than  $1.50  per  gallon. 

314.  No  lower  rate  or  amount  of  duty  shall  be  levied,  collected,  and 
paid  on  brandy,  .spirits,  and  other  spirituous  beverages  than  that  fixed 
by  law  for  the  description  of  first  proof;  but  it  shall  be  increased  in 
](roportion  for  any  greater  strength  than  the  strength  of  first  proof,  and 
all  inntations  of  brandy  or  spirits  or  wines  imported  by  any  names 
whatever  shall  be  subject  to  the  highest  rate  of  duty  providetl  for  the 
genuine  artich>s  respectively  Intended  to  be  represented,  and  in  no  case 
less  than  .$1  per  gallon. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Imitation  Champagne. — "  Champagne  d'Ananas  Monopole,"  which  contains 
no  alcohol,  was  classified  as  champagne  under  paragraph  30G  by  reason  of  the 
following  provision  in  paragraph  304 ;  "All  imitations  of  brandy  or  spirits  or 
wines  imported  by  any  names  whatever  shall  he  subject  to  the  highest  rate  of 
tluty  provided  for  the  genuine  articles  respectively  intended  to  be  represented." 
It  is  claimed  to  be  dutiable  under  paragraph  311,  as  "  ginger  ale,  ginger  beer, 
lemonade,  soda  water,  and  other  similar  beverages  containing  no  alcohol." 
Protest  overruled.— Ab.  24669  (T.  D.  3123G). 

242.  Ray   rum   or  bay   water,   whether   distilled   or   compounded,   of 
1913    first  proof,  and  iu  proportion  for  any  greater  strength  than  first  proof, 

.$1.75  per  gallon. 

305.  Bay  rum  or  bay  water,  whether  distilled  or  compounded,  of  first 
1909     proof,  and  in  proportion  for  any  greater  strength  than  first  proof,  $1.75 
lier  gallon. 

294.  r>ay  rum  or  bay  water,  whether  distilled  or  compounded,  of  first 
1897     i)roof  ,an(l  in  proportion  for  any  greater  strength  than  first  proof,  $1.50 

per  gallon. 

242.  Bay  rum  or  b.-iy  water,  whether  distilled  or  compomided,  of  first 
1894    proof,  and  in  proportion  for  any  greater  stri'iigth   than  first  proof,  $1 
per  gallon. 

334.  Bay  rum  or  bay  water,  whether  distilled  or  compounded,  of  first 
1890    proof,  and  in  proportion  for  any  greater  strength  than  first  proof,  $1.50 

per  gallon. 

315.  Bay  rum  or  bay  water,  whether  distilled  or  compounded,  $1  per 
£881  gallon  of  first  proof,  and  in  proportion  for  any  greater  strength  than 

the  first  proof. 


1913 


1909 


1897 


SCHEDULE  H SPIRITS,  WINES,  AND    OTHER  BEVERAGES.        447 

243.  Charapague  ami  all  other  sparkling;  wines,  in  bottles  containing 
each  not  more  than  one  quart  and  more  than  one  pint,  $9.60  per  dozen; 
containing  not  more  than  one  pint  each  and  more  than  one-half  pint, 
$4.80  per  dozen;  containing  one-half  pint  each  or  less,  $2.40  per  dozen; 
in  bottles  or  other  vessels  containing  more  than  one  quart  each,  in 
addition  to  $9.60  per  dozen  bottles,  on  the  quantity  in  excess  of  one 
quart,  at  the  rate  of  $3  per  gallon ;  but  no  separate  or  additional  duty 
shall  be  levied  on  the  bottles. 

306.  Champagne  and  all  other  sparkling  wines,  in  bottles  containing 
each  not  more  than  one  quart  and  more  than  ope  pint,  $9.60  per  dozen; 
containing  not  more  than  one  pint  each  and  more  than  one-half  pint, 
$4.80  per  dozen;  contnining  one-half  pint  each  or  less,  $2.40  per  dozen; 
in  bottles  or  other  vessels  containing  more  than  one  quart  each,  in  addi- 
tion to  $9.60  per  dozen  bottles,  on  the  quantity  in  excess  of  one  quart, 
at  the  rate  of  $3  per  gallon ;  but  no  separate  or  additional  duty  shall 
be  levied  on  the  bottles. 

295.  Champagne  and  all  other  sparkling  wines,  in  bottles  containing 
each  not  more  than  one  quart  and  more  than  one  pint,  $8  per  doze ; 
containing  not  more  than  one  pint  each  and  more  than  one-half  pint,  $4 
per  dozen ;  containing  one-half  pint  each  or  less,  $2  per  dozen ;  in  bottles 
or  other  vessels  containing  more  than  one  quart  each,  in  addition  to  $8 
per  dozen  bottles,  on  the  quantity  in  excess  of  one  quart,  at  the  rate  of 
$2.-50  per  gallon ;  but  no  separate  or  additional  duty  shall  be  levied  on 
the  bottles. 

243.  Champagne  and  all  other  sparkling  wines,  in  bottles  containing 
each  not  more  than  one  quart  and  more  than  one  pint,  $8  per  dozen ; 
containing  not  more  than  one  pint  each  and  more  than  one-half  pint,  $4 
1894  per  dozen;  containing  one-half  pint  each  or  less,  $2  per  dozen;  in  bottles 
or  other  vessels  containing  more  than  one  quart  each,  in  addition  to  $8 
per  dozen  bottles,  on  the  quantity  in  excess  of  one  quart,  at  the  rate  of 
$2..50  per  gallon. 

335.  Champagne  and  all  other  sparkling  wines,  in  bottles  containing 
each  not  more  than  one  quart  and  more  than  one  pint,  $8  per  dozen ; 
containing  not  more  than  one  pint  each  and  more  than  one-half  pint,  $4 
1890  per  dozen ;  containing  one-half  pint  each  or  less,  $2  per  dozen ;  in  bottles 
or  other  ve.ssels  containing  more  than  one  quart  each,  in  addition  to 
$8  per  dozen  bottles,  on  the  quantity  in  excess  of  one  quart,  at  the  rate 
of  $2.50  per  gallon. 

307.  Champagne  and  all  other  sparkling  wines,  in  bottles  containing 
each  not  more  than  one  quart  and  more  than  one  pint,  $7  per  dozen 
bottles ;  containing  not  more  than  one  pint  each  and  more  than  one-half 

1883  pint,  $3.50  per  dozen  bottles ;  containing  one-half  pint  each,  or  less,  $1.75 
per  dozen  bottles ;  in  bottles  containing  more  than  one  quart  each,  in 
addition  to  $7  per  dozen  bottles,  at  the  rate  of  $2.25  per  gallon  on  the 
quantity  in  excess  of  one  quart  bottle. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Champagne  in  Imperial  Pint  Bottles. — The  specification  of  measures  in 
the  tariff  act  is  presumed  to  have  reference  to  American  standards  and  not  to 
those  of  the  country  of  exportation. 

The  provision  in  paragraph  295,  for  champagne  in  bottles  containing  more 
than  "  one  pint,"  refers  to  the  American  pint ;  and  champagne  in  so-called  im- 
perial pint  bottles,  which  hold  more  than  an  American  pint,  is  included  in  said 
provision  accordingly. — T.  D.  25535  (G.  A.  5773). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Champagne  Bottles  containing  champagne  dutiable  under  paragraph  243 
are  not  separately  dutiable  under  paragraph  88,  but  are  free.  Laying  a  duty 
on  champagne  in  bottles  by  the  dozen  would  seem  to  preclude  the  application  of 


448  DIGEST   OF   CUSTOMS  DECISIONS. 

any  frenoral  duty  on  the  champagne  bottles,  and  a  dropping  of  the  specific  pro- 
vision for  a  duty  on  bottles  (as  contained  in  the  acts  of  1883  and  1890)  seems 
to  imply  tJiat  thereafter  no  duty  on  champagne  bottles  was  to  be  assessed. 
Reversing  Board.— De  Luze  v.  U.  S.  (C.  C),  84  Fed.  Rep.,  156. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Rhinewinc  Mousseux. — Importations  are  constantly  made  of  sparkling 
moselles,  sparkling  Rhine  wines,  sparkling  Burgundies,  and  others,  and  these 
are  all  bought  and  sold  as  sparkling  wines,  and  are  never  offered  as  still  wines. 

They  are  commercially  considered  as  sparkling  wines  without  reference  to  the 
country  of  production,  or  whether  they  are  artificially  charged  or  the  sparkle 
is  developed  in  the  natural  way. 

Careful  consideration  was  given  to  this  case  in  view  of  the  department's 
Instructions  to  the  collector  of  New  York,  October  28,  1893  (Synopsis  14444), 
which  seemed  to  be  adverse  to  the  collector's  decision  herein. — T.  D.  18163 
(G.  A.  3920). 

DECISIONS  UNDER  THE  ACT  OF  1883. 
Vino  Nebiolo  is  a  sparkling  wine.— T.  D.  11211  (G.  A.  570). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Champagne.— Section  21,  act  of  July  14,  1870  (16  Stat.,  262),  imposed  on 
champagne  wine  a  duty  of  $6  per  dozen  bottles  (quart)  and  .$3  per  dozen  pint 
bottles,  and  on  each  bottle  containing  it  a  dutj-  of  3  cents. — De  Barry  v.  Arthur, 
93  U.  S.,  420. 

Under  the  act  of  June  30,  1804,  section  2  (13  Stat.,  202),  which  lays  a  specific 
duty  per  gallon  upon  wines  and  an  ad  valorem  duty  also,  with  a  ijroviso  that 
no  champagne  in  bottles  shall  pay  a  less  duty  than  .$6  per  dozen  quart  or  2 
dozen  pint  bottles,  the  effect  is  that  if  the  specific  duty  upon  the  gallon  and 
the  ad  valorem  duty  exceed  the  sum  of  $6  per  dozen  quart  or  2  dozen  pint  the 
rate  thus  estimated  will  be  imposed.  It  is  only  when  the  rate  falls  under  the 
sum  of  $6  that  no  less  sum  is  chargeable. — Bollinger's  Champagne,  3  Wall.,  560. 

244.  Still  wines,  including  ginger  wine  or  ginger  cordial,  vermuth, 
and  rice  wine  or  sake,  and  similar  beverages  not  specially  provided  for 
in  this  section,  in  casks,  or  packages  other  than  bottles  or  jugs,  if  con- 
taining 14  per  centum  or  less  of  absolute  alcohol,  45  cents  per  gallon ; 
if  containing  more  than  14  per  centum  of  absolute  alcohol,  00  cents  per 
gallon.  In  bottles  or  jugs,  per  case  of  one  dozen  bottles  or  jugs,  contain- 
ing each  not  more  than  one  quart  and  more  than  one  pint,  or  twenty-four 
bottles  or  jugs  containing  each  not  more  than  one  \fint,  !?l.Sr)  per  case; 
and  any  excess  beyond  these  quantities  found  in  such  bottles  or  jugs 
shall  be  subject  to  a  duty  of  6  cents  per  pint  or  fractional  part  thereof, 
but  no  separate  or  additional  duty  shall  be  assessed  on  the  bottles  or 
jugs:  Provided,  That  any  wines,  ginger  cordial,  or  vermuth  imported 
containing  more  than  24  per  centum  of  alcohol  shall  be  classed  as 
spirits  and  pay  duty  accordingly:  And  provided  further.  That  there 
shall  be  no  constructive  or  other  allowance  for  breakage,  leakage,  or 
damage  on  wines,  liquors,  cordials,  or  distilled  spirits,  except  that  when 
1913  it  shall  appear  to  the  collector  of  customs  from  the  ganger's  return, 
verified  by  an  afiidavit  by  the  importer  to  be  filed  within  five  days 
after  the  delivery  of  the  merchandise,  that  a  cask  or  package  has  been 
broken  or  otherwise  injured  in  transit  from  a  foreign  port  and  as  a 
result  thereof  a  part  of  its  contents  amounting  to  10  per  centum  or  more 
of  the  total  value  of  the  contents  of  the  said  cask  or  package  in  its  con- 
dition as  exported,  has  been  lost,  allowance  therefor  may  be  made  in  the 


SCHEDULE  H SPIRITS^  WINES,  AND   OTHER  BEVERAGES.        449 

liquidation  of  tlie  duties.  Wines,  cordials,  brandy,  and  other  spirituous 
liquors,  including  bitters  of  all  kinds,  and  bay  rum  or  bay  water,  im- 
ported in  bottles  or  jugs,  shall  be  packed  in  packages  containing  not 
less  than  one  dozen  bottles  or  jugs  in  each  package,  or  duty  shall  be 
paid  as  if  such  package  contained  at  least  one  dozen  bottles  or  jugs, 
and  in  addition  thereto,  duty  shall  be  collected  on  the  bottles  or  jugs 
at  the  rates  which  would  be  chargeable  thereon  if  imported  empty.  The 
percentage  of  alcohol  in  wines  and  fruit  juices  shall  be  determined  in 
such  manner  as  the  Secretary  of  the  Treasury  shall  by  regulation  pre- 
scribe. 

307.  Still  wines,  including  ginger  wine  or  ginger  cordial,  vermuth,  and 
rice  wine  or  ^ake,  and  similar  beverages  not  specially  provided  for  in 
this  section,  in  casks  or  packages  other  than  bottles  or  jugs,  if  con- 
taining 14  per  centum  or  less  of  absolute  alcohol,  45  cents  per  gallon ; 
if  containing  more  than  14  per  centum  of  absolute  alcohol,  60  cents  per 
gallon.  In  bottles  or  jugs,  per  case  of  one  dozen  bottles  or  jugs,  con- 
taining each  not  more  than  one  quart  and  more  than  one  pint,  or 
twenty-four  bottles  or  jugs  containing  each  not  more  than  one  pint,  $1.85 
per  case ;  and  any  excess  beyond  these  quantities  found  in  such  bottles 
or  jugs  shall  be  subject  to  a  duty  of  6  cents  per  pint  or  fractional  part 
thereof,  but  no  separate  or  additional  duty  shall  be  assessed  on  the 
bottles  or  jugs:  Provided,  That  any  wines,  ginger  cordial,  or  vermuth 
1909  imported  containing  more  than  24  per  centum  of  alcohol  shall  be  classed 
as  spirits  and  pay  duty  accordingly:  And  provided  further,  That  there 
shall  be  no  constructive  or  other  allowance  for  breakage,  leakage,  or 
damage  on  wines,  liquors,  cordials,  or  distilled  spirits.  Wines,  cordials, 
brandy,  and  other  spirituous  liquors,  including  bitters  of  all  kinds,  and 
bay  rum  or  bay  water,  imported  in  bottles  or  jugs,  shall  be  packed  in 
packages  containing  not  less  than  one  dozen  bottles  or  jugs  in  each 
package,  or  duty  shall  be  paid  as  if  such  package  contained  at  least  one 
dozen  bottles  or  jugs,  and  in  addition  thereto,  duty  shall  be  collected 
on  the  bottles  or  jugs  at  the  rates  which  would  be  chargeable  thereon 
if  imported  empty.  The  percentage  of  alcohol  in  wines  and  fruit  juices 
shall  be  determined  in  such  manner  as  the  Secretary  of  the  Treasury 
shall  by   regulation  prescribe. 

296.  Still  wines,  including  ginger  wine  or  ginger  cordial  and  ver- 
muth, in  casks  or  packages  other  than  bottles  or  jugs,  if  containing 
14  per  centum  or  less  of  absolute  alcohol,  40  cents  per  gallon ;  if  con- 
taining more  than  14  per  centum  of  absolute  alcohol,  50  cents  per  gallon. 
In  bottles  or  jugs,  per  case  of  one  dozen  bottles  or  jugs,  containing  each 
not  more  than  one  quart  and  more  than  one  pint,  or  twenty-four  bottles 
or  jugs  containing  each  not  more  than  one  pint,  $1.60  per  case ;  and  any 
excess  beyond  these  quantities  found  in  such  bottles  or  jugs  shall  be 
subject  to  a  duty  of  5  cents  per  pint  or  fractional  part  thereof,  but  no 
separate  or  additional  duty  shall  be  assessed  on  the  bottles  or  jugs : 
Provided,  That  any  wines,  ginger  cordial,  or  vermuth  imported  contain- 
ing more  than  24  per  centum  of  alcohol  shall  be  classed  as  spirits  and 
pay  duty  accordingly:  And  provided  further.  That  there  shall  be  no 
constructive  or  other  allowance  for  breakage,  leakage,  or  damage  on 
wines,  liquors,  cordials,  or  distilled  spirits.  Wines,  cordials,  brandy, 
and  other  spirituous  liquors,  including  bitters  of  all  kinds,  and  bay 
rum  or  bay  water,  imported  in  bottles  or  jugs,  shall  be  packed  in  pack- 
ages containing  not  less  than  one  dozen  bottles  or  jugs  in  each  package, 
or  duty  shall  be  paid  as  if  such  package  contained  at  least  one  dozen 
bottles  or  jugs,  and  in  addition  thereto,  duty  shall  be  collected  on  the 
bottles  or  jugs  at  the  rates  which  would  be  chargeable  thereon  if  im- 
ported empty.  The  percentage  of  alcohol  in  wines  and  fruit  juices  shall 
be  determined  in  such  manner  as  the  Secretary  of  the  Treasury  shall  by 
regulation  prescribe. 

244.  Still  wines,  including  ginger  wine  or  ginger  cordial  and  vermuth, 
in  casks  or  packages  other  than  bottles  or  jugs,  if  containing  14  per 
centum  or  less  of  absolute  alcohol,  30  cents  per  gallon;  if  containing 
more  than  14  per  centum  of  absolute  alcohol,  50  cents  per  gallon.  In 
bottles  or  jugs,  per  case  of  one  dozen  bottles  or  jugs,  containing  each 
not  more  than  one  quart  and  more  than  one  pint,  or  twenty-four  bottles 

60690°— 18— VOL  1 29 


1897 


1890 


450  DIGEST  OF  CUSTOMS  DECISIONS. 

or  jugs  containing  each  not  more  than  one  pint,  $1.60  per  case;  and 
any  excess  beyond  these  quantities  found  in  sucii  bottles  or  jugs  shall  be 
subject  to  a  duty  of  5  cents  per  pint  or  fractional  part  thereof,  but  no 
separate  or  additional  duty  shall  be  assessed  on  the  bottles  or  jugs: 
1894  Provided,  That  any  wines,  ginger  cordial,  or  vernuith  imported  contain- 
ing more  than  24  per  centum  of  alcohol  shall  be  classed  as  spirits  and 
pay  duty  accordingly:  And  provided  further,  That  there  shall  be  no 
constructive  or  other  allowance  for  breakage,  leakage,  or  damage  on 
wines,  liquors,  cordials,  or  distilled  spirits.  Wines,  cordials,  brandy,  and 
otlier  spirituous  liipiors  imported  in  bottles  or  jugs  shall  be  jtacked  in 
packages  containing  not  less  than  one  dozen  bottles  or  jugs  in  each  pack- 
age, or  duty  shall  be  paid  as  if  such  i»acknge  contained  at  least  one  dozen 
bottles  or  jugs.  The  percentage  of  alcohol  in  wines  and  fruit  juices  shall 
be  determined  in  such  manner  as  the  Secretary  of  the  Treasury  shall  by 
regulation  prescribe. 

336.  Still  wines,  including  ginger  wine  or  ginger  cordial  and  vernuith, 
in  casks,  50  cents  per  gallon  ;  in  bottles  or  jugs,  per  case  of  one  dozen 
bottles  or  jugs,  containing  each  not  more  than  one  quart  and  more  than 
one  pint,  or  twenty-four  bottles  or  jugs  containing  each  not  more  than 
one  pine,  .$1.60  per  case ;  and  any  excess  beyond  these  quantities  found 
in  such  bottles  or  jugs  shall  be  subject  to  a  duty  of  5  cents  per  pint 
or  fractional  part  thereof,  but  no  separate  or  additional  duty  shall  be 
assessed  on  the  bottles  or  jugs:  Provided,  That  any  wines,  ginger  cordial, 
or  vermuth  imported  containing  more  than  24  per  centum  of  alcohol  shall 
be  forfeited  to  the  United  States:  And  provided  further,  That  there  shall 
be  no  constructive  or  other  allowance  for  breakage,  leakage,  or  danuige 
on  wines,  liquors,  cordials,  or  distilled  spirits.  Wines,  cordials,  brandy, 
and  other  spirituous  liquors  imported  in  bottles  or  jugs  shall  be  packed 
in  packages  containing  not  less  than  one  dozen  bottles  or  jugs  in  each 
package;  and  all  such  bottles  or  jugs  shall  pay  an  additional  duty  of  3 
cents  for  each  bottle  or  jug  unless  specially  provided  for  in  this  act. 

308.  Still  wines,  in  casks,  .50  cents  per  gallon ;  in  bottles,  $1.60  per 
case  of  one  dozen  bottles  containing  each  not  more  than  one  quart  and 
more  than  one  pint,  or  twenty-four  bottles  containing  each  not  more  than 
one  pint ;  and  any  excess  beyond  these  quantities  found  in  such  bottles 
shall  be  subject  to  a  duty  of  5  cents  per  i)int  or  fractional  part  thereof; 
but  no  separate  or  additional  duty  shall  be  collected  on  the  bottles: 
Provided,  That  any  wines  imported  containing  more  than  24  per  centum 
of  alcohol  shall  be  forfeited  to  the  United  States:  Provided  further,  That 
there  shall  be  no  allowance  for  breakage,  leakage,  or  damage  on  wines, 
li(luors,  coi'dials,  or  distilled  .spirits. 

309.  Vermuth,  the  same  duty  as  on  still  wines. 

310.  Wines,  brandy,  and  other  spirituous  liquors  imported  in  bottles, 
shall  be  packed  in  packages  containing  not  less  than  one  dozen  bottles 
in  each  package;  and  all  such  bottles,  except  as  specially  enumerated  or 
provided  for  in  this  act,  shall  pay  an  additional  duty  of  3  cents  for  each 

,  bottle. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Loss  of  Wine  or  Liquor. — Allowance  for  loss  of  wine  or  liquors  due  to 
breakage  or  injury  of  containers  to  be  made  when  gauger's  return  shows  an 
actual  outage  of  10  per  cent  or  more,  in  addition  to  the  allowance  for  normal 
wantage.     T.  D.  34140  modified  accordingly.— Dept.  Order  (T.  D.  35614). 

The  regjilations  governing  allowances  for  losses  of  liquors  by  breakage  or 
other  injury,  published  in  T.  D.  34140,  February  4,  1914,  are  amended  as 
follows : 

"  Delivery  shall  be  construed  to  be  effected  at  the  time  when  merchandise  is 
actually  delivered  by  the  customs  officers  either  directly  to  the  importer  or  to 
the  storekeeper  in  charge  of  a  bonded  warehouse.  Where  gauging  is  delayed 
until  after  the  merchandise  has  been  deposited  in  a  bonded  warehouse,  date 
of  delivery  .shall  be  construed  to  be  the  date  of  the  completion  of  the  gauging 
of  the  importation. 


1883  < 


SCHEDULE  H SPIRITS,  WINES,  AND   OTHER  BEVERAGES.        451 

When  merchandise  is  forwarded  under  an  immediate  transportation  entry, 
delivery  shall  be  effected  at  the  port  of  destination  under  the  above  conditions." 

The  phrase  "  net  capacities "  in  paragraph  5  is  amended  to  read  "  gross 
capacities."— Depv.  Order  (T.  D.  34450). 

Regulations  governing  allowances  for  losses  of  liquors,  by  breakage  or  other 
injury,  as  provided  in  paragraph  244. — Dept.  Order  (T.  D.  34140). 

Protest  sustained  claiming  an  allowance  for  excess  outage  of  still  wine  from 
casks  broken  or  otherwise  injured  in  transit  where  it  appears  from  the  ganger's 
return  that  there  has  been  a  loss  of  10  per  cent  or  more  of  the  total  value  of 
the  contents  of  any  particular  cask  in  its  condition  as  exported. — Ab.  37800. 

Meaning  of  "  Package." — Paragraph  244  provides  that  an  allowance  in 
liquidation  of  duties  on  liquors  may  be  made  for  a  loss  due  to  breakage  when  it 
appears  to  the  collector  from  the  gauger's  return,  verified  by  an  affidavit  of  the 
importer,  that  a  "  cask  or  package  "  has  been  broken  in  transit  and  that  10  per 
cent  of  the  value  of  the  contents  has  been  lost.  Held,  that  the  word  "  package  " 
is  not  limited  to  liquors  packed  in  bulk,  but  will  cover  an  importation  of  bottled 
liquors  packed  in  cases  or  boxes.— T.  D.  35066  (G.  A.  7666). 

Shortage  of  Liquor. 

Injury  to  Cask. — An  allowance  for  loss  of  liquor  arising  from  injury  in 
transit  to  the  cask  which  contained  it  can  be  made  under  paragraph  244  only 
when  the  report  of  the  gauger  and  the  affidavit  of  the  importer,  filed  in  accord- 
ance with  the  provisions  of  the  paragraph,  conjoin  to  satisfy  the  collector  of 
such  loss. 

Theft. — If  shortage  of  liquor  is  shown  to  be  caused  by  theft  previous  to 
importation,  a  finding  of  loss  due  to  breakage,  leakage,  or  damage  is  not 
justified.     G.  A.  6699  (T.  D.  28650)  cited.— T.  D.  35918  (G.  A.  7818). 

DECISIONS   UNDER  THE   ACT   OF   1909. 

Alcohol  in  Still  Wines. — The  wine  here  was  tested  in  accordance  with  the 
regulations  of  the  Treasury.  It  was  ascertained  to  contain  absolute  alcohol 
perceptibly  in  excess  of  14  per  cent.  This  finding  leaves  no  room  for  construc- 
tion. The  wines  were  dutiable  as  assessed  at  60  cents  per  gallon  under  para- 
graph 307.  U.  S.  V.  Lueder  (154  Fed.  Rep.,  1 ;  T.  D.  27918).— Vandegrift  &  Co. 
V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32462;  (G.  A.  Ab.  27439)  T.  D.  32326  affirmed. 

Allowance  for  Breakage,  Leakage,  etc. — The  proviso  to  paragraph  307  for- 
bidding allowance  to  be  made  for  breakage,  leakage,  etc.,  of  merchandise 
therein  described,  must  be  strictly  construed  and  can  not  be  made  to  apply 
to  merchandise  not  within  its  terms;  but  the  legality  of  that  provision  itself 
is  now  stare  decisis.  The  board  rightly  held  the  leakage  here  to  be  dutiable. — 
Cataldi  Aurola  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32077;  (G.  A.  Ab.  24585) 
T.  D.  31207  affirmed. 

Champagne  in  Magnums. — The  protest  covers  two  cases  of  champagne,  one 
containing  one  double  magnum  and  the  other  two  double  magnums  of  one 
gallon  each.  Duty  of  $9.60  appears  to  have  been  assessed  on  each  case,  under 
paragraph  306  and  evidently  in  accordance  with  the  provision  in  paragraph 
307.  The  importers  contend,  in  effect,  that  the  provisions  of  said  paragraph 
307  refer  only  to  still  wines  and  not  to  champagne,  and  that  duty  should  only 
be  assessed  on  the  actual  quantity  Imported. 

In  our  opinion  the  word  "  wines  "  as  used  in  the  said  provision  of  paragraph 
307,  relating  to  the  method  of  packing  and  payment  of  duty,  is  a  broader  term 
than  either  "  still  wines "  or  "  champagne,"  and  clearly  includes  both  classes 
of  wines.— Ab.  30173  (T.  D.  32873). 


452  DIGEST   OF   CUSTOMS   DECISIONS. 

Ijeakage  of  Sake. — In  the  past  there  has  been  much  contention  over  sake  and 
the  leakajse  of  sake,  but  the  tariff  act  of  1909  would  seem,  by  providing  in  para- 
graph 307  for  rice  wine  or  sake  expressly  and  forbidding  any  allowance  should 
be  made  for  breakage,  leakage,  or  damage  on  wines,  to  have  placed  the  question 
beyond  doubt.  It  was  properly  held,  as  here,  no  such  allowance  should  be  made 
on  sake.— Furuya  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32095;  (G.  A.  Ab. 
25232)  T.  D.  31478  affirmed. 

It  appears  thero  had  been  leakage  in  transitu  from  some  of  the  tubs  of  this 
importation  But  paragraph  307  specifically  provided  thiit  rice  wine  or  sake 
should  enjoy  no  constructive  or  other  allowance  for  breakage,  leakage,  or 
damage  during  transportation.  Furuya  &  Co.  v.  U.  S.  (2  Ct.  Cust.  Appls.,  87 
T.  D.  32095).— S.  Ban  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34874; 
(G.  A.  Ab.  34745)  T.  D.  34165  affirmed. 

Sliortages — Wines — Liquors. — Lading  inspectors  should  note  on  manifest 
all  packages  of  wines,  liquors,  cordials,  and  distilled  spirits  in  bad  order,  and 
reports  should  be  made  under  T.  D.  32280  of  February  26,  1912,  of  all  empty 
or  broken  bottles  found  in  examination  packages  at  destination. — Dept.  Order 
(T.  D.  33497). 

Leakage  of  Vermuth. — The  importers  claimed  that  duty  should  have  been 
assessed  only  upon  the  actual  quantity  of  vermuth  arriving  in  this  country. 

On  authority  of  U.  S.  v.  Wile  (178  Fed.  Rep.,  2G9 ;  T.  D.  30449),  the 
protests  are  sustained  as  to  the  vermuth. — Ab.  24873   (T.  D.  31335). 

Vouray. — French  wine  labeled  "  Vouray  "  and  classitied  as  .sparkling  wine 
under  paragraph  30G,  was  claimed  to  be  dutiable  as  still  wine  (par.  307). 
Protest  sustained.— Ab.  27825  (T.  D.  32297). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Allowance  for  W^antage  upon  Liquors  in  Barrels  and  Casks. — A  wantage 
of  2i  per  cent  of  the  capacity  of  barrels  or  casks  in  which  imported  will  be 
allowed  upon  all  liquors  so  imported. — Dept.  Order  (T.  D.  26547). 

No  Duty  on  Bottles  Not  Imported. — Where  certain  whisky  was  imported 
contained  in  glass  bottles,  packed  in  cases  of  six  bottles  each,  the  wliisky  was 
properly  assessed  by  the  collector  as  if  the  packages  each  constructively  con- 
tained 12  bottles,  under  the  provisions  of  paragraph  296;  but  the  additional 
duty  on  the  bottles  levied  by  said  paragraph  and  assessable  imder  paragraph 
99  should  be  assessed  only  on  such  of  the  bottles  as  are  actually  imported, 
viz,  six  bottles  to  each  package.— T.  D.  29882  (G.  A.  6917). 

Bottles  Containing  Still  Wine. — Under  the  provisions  of  paragraph  296 
bottles  of  still  wine  containing  less  than  a  pint  are  dutiable  as  if  they  con- 
tained one  pint,  irrespective  of  the  actual  quantity  of  wine  in  them. 

The  fact  that  such  bottles  of  wine  were  intended  as  samples  is  immaterial 
and  does  not  relieve  them  from  the  payment  of  duty.  Cavaroc  v.  Collector 
(1  Woods,  172;  5  Fed.  Cas.,  319)  followed.— T.  D.  26113  (G.  A.  5958). 

AVhat  Constitutes  a  Package  Under  Paragraph  206. — Four  cases  of 
French  brandy,  each  containing  six  quart  bottles,  all  tied  together  in  one 
package  by  a  strap,  making  24  quart  bottles  inclosed  in  one  strap,  constitute  a 
package  of  bottles  within  the  meaning  of  paragraph  296  and  are  properly 
packed  so  as  to  evade  any  punitive  or  additional  duties  under  said  paragraph. 
Such  merchandise  is  dutiable  according  to  the  number  of  gallons  contained 
in  the  package.— T.  D.  27871  (G.  A.  6531). 

Byrrh  Wine. — The  article  imported  from  France  known  as  byrrh  wine,  and 
the  product  of  that  country,  is  not  dutiable  as  a  medicinal  preparation  under 


SCHEDULE  H SPIRITS,  WINES,  AND   OTHER  BEVERAGES.       453 

paragraph  67,  but  is  a  still  wine,  and  is  dutiable  accordingly  under  paragraph 
296  and  the  reciprocal  commercial  agreement  with  France. — T.  D.  24052  (G.  A. 
5227). 

Decorated  Glass  Decanters  containing  cordials,  Held  not  to  be  glass  bottles 
such  as  are  required  to  be  packed  in  packages  containing  not  less  than  one 
dozen  bottles  in  each  package  under  the  provisions  of  paragraph  296. — T.  D. 
29515  (G.  A.  6862). 

Decorated  Earthenware  Whisky  Jugs. — Earthenware  jugs  imported  filled 
with  whisky,  in  packages  each  containing  not  less  than  one  dozen  jugs,  as 
prescribed  by  paragraph  296,  are  entitled  to  free  entry  as  the  usual  coverings 
for  merchandi.se  subject  to  specific  duty,  and  not  dutiable  at  60  per  cent 
ad  valorem  under  paragraph  95.  G.  A.  5611  (T.  D.  25106)  modified.— T.  D. 
25534  (G.  A.  5772). 

Earthenware  Vessels  Not  Jugs. — An  earthenware  vessel,  of  a  capacity  of 
more  than  8  gallons,  about  21  inches  high  and  18  inches  at  its  largest  diameter, 
weighing  about  33  pounds  when  empty,  is  not  a  "  jug  "  within  the  meaning  of 
the  second  proviso  to  paragraph  296,  which  requires  spirituous  liquors,  im- 
ported in  bottles  or  jugs,  to  be  packed  "  in  packages  containing  not  less  than 
one  dozen  bottles  or  jugs,"  or  duty  to  be  paid  "  as  if  such  packages  contained 
at  least  one  dozen  bottles  or  jugs."— T.  D.  23556  (G.  A.  5088). 

Percentage  of  Alcohol. — The  percentage  of  alcohol  in  wines  and  fruit  juices 
is  expressly  required  by  paragraph  296  to  be  determined  for  dutiable  purposes 
in  such  manner  as  the  Secretary  of  the  Treasury  shall  by  regulation  determine. 

These  regulations  applicable  to  importations  under  the  present  tariff  act  of 
1897  are  prescribed  in  Circular  108,  issued  July  24,  1897,  published  in  T.  D. 
18201  and  T.  D.  15763.— T.  D.  28739  (G.  A.  6716). 
Leakage. 

The  evidence  shows  apparently  that  the  leakage  here  occurred  before  im- 
portation. Under  paragraph  296  sake  was  held  dutiable  by  similitude  only 
as  still  wine ;  and,  further,  the  provision  in  that  paragraph  that  no  allow- 
ance should  be  made  for  leakage  of  wine  could  be  made  to  apply  to  this  importa- 
tion only  by  construction.  To  apply  it  by  construction  is  to  do  violence  to  an 
accepted  principle  of  law.  The  leakage  of  sake  was  not  dutiable.  U.  S.  v. 
Gonsalves  (2  Haw.  Rep.,  3.54;  T.  D.  26737).— Peacock  &  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  32047;  (G.  A.  Ab.  24628)  T.  D.  312.36  reversed. 

The  second  proviso  to  paragraph  296,  prohibiting  allowance  for  breakage, 
leakage,  or  damage  on  wines,  liquors,  cordials,  or  distilled  spirits,  does  not  in- 
clude stout,  and  for  this  reason  duty  can  be  assessed  only  on  the  quantity  of 
this  article  actually  arriving  in  the  United  States.  Following  Hollander  &  Co., 
G.  A.  5909  (T.  D.  26008),  and  Hollender  v.  Magone  (149  U.  S.,  .586;  13  Sup.  Ct. 
Rep.,  932).— T.  D.  30796  (G.  A.  7072). 

Partial  Leakage. — Where  the  quantity  of  liquor  shipped  from  abroad  is 
shown  by  the  invoice,  entry,  or  otherwise,  as  required  by  section  2785  of  the 
Revised  Statutes,  duty  is  assessable  on  such  quantity,  less  the  usual  outage  as 
established  by  the  custom  of  trade,  in  view  of  the  proviso  to  paragraph  296 
forbidding  an  allowance  for  breakage,  leakage,  or  damage  on  wines,  liquors, 
cordials,  or  distilled  spirits. 

Constitutionality  of  Statute. — The  contention  that  the  clause  in  said 
paragraph  296  forbidding  "  constructive  or  other  allowance  for  leakage  on 
wines,"  etc..  contravenes  the  constitutional  provision  that  duties  shall  be  uni- 
form and  that  property  shall  not  be  taken  without  due  process  of  law.  Held 
not  to  be  tenable.— T.  D.  29448  (G.  A.  6851). 


454  DIGEST   OF  CUSTOMS  DECISIONS. 

Under  paragraph  20G,  forbidding  "  constructive  or  other  allowance  for  leak- 
age on  wines,"  the  collector  may  not  make  any  reduction  of  duty  for  shortage 
where  the  arrival  of  less  than  the  normal  quantity  is  due  to  loss  by  leakage. 

Section  3  provides  that  the  President  may,  on  the  proclamation  of  reciprocal 
commercial  agreements  with  foreign  countries,  "  suspend  the  imposition  and 
collection  of  the  duties  mentioned  in  this  act  "  on  wines,  etc.  Held  that  it  is 
the  intent  of  the  law  to  reduce  the  duty  on  the  articles  covered  by  the  agree- 
ments, and  that  such  su.«:pension  does  not  relate  to  the  proviso  in  paragraph 
296,  forbidding  "  constructive  or  other  allowance  for  leakage  on  wines." — Shaw 
V.  U.  S.  (CO.),  T.  D.  28517;  Ab.  16973  (T.  D.  28448)  affirmed. 
Allowance  for  Leakage  Under  Paragraph  296. 

Lkakage  of  Entire  Contents  of  a  Cask. — Where  the  entire  contents  of  a 
cask  of  liquor  leaks  out  in  transitu  before  arrival  in  the  United  States,  the 
case  is  one  of  nonimportation,  and  no  duty  is  assessable. 

Partial  Leakage. — Where  the  quantity  of  liquor  shipped  from  abroad  is 
shown  by  the  invoice,  entry,  or  otherwise,  as  re(iuired  by  section  2785  of  the 
Revised  Statutes,  duty  is  assessable  on  such  quantity,  less  the  usual  outage  as 
established  by  the  custom  of  trade,  in  view  of  the  proviso  to  paragraph  296, 
forbidding  an  allowance  for  breakage,  leakage,  or  damage. 

Breakage  of  Bottles. — Where  liquors  or  wines  are  imported  in  bottles, 
packed  as  required  by  law,  and  a  breakage  of  a  portion  of  the  bottles  occurs 
in  transitu,  no  deduction  or  allowance  can  be  made. 

Constructive  Allowance. — A  "  constructive  allowance  "  for  leakage  would 
seem  to  imply  an  allowance  for  a  leakage  which  may  be  presume<l  or  implied, 
or  which  exists  in  contemplation  of  law,  rather  than  for  an  actual  leakage 
established  by  affirmative  proof.— T.  D.  27330  (G.  A.  6362.) 

Partial  Leakage. — Where  the  quantity  of  liquor  shipped  from  abroad  is 
shown  by  the  invoice,  entry,  or  otherwise,  as  required  by  section  2785  of  the 
Revised  Statutes  (and  is  reduced  by  leakage),  duty  is  assessable  on  such 
quantity,  less  the  usual  outage  as  established  by  the  custom  of  trade,  in  view 
of  the  proviso  to  paragraph  296,  forbidding  an  allowance  for  breakage,  leakage, 
or  damage. 

Constitutionality  of  Statute. — The  constitulionality  of  paragraph  296, 
providing  that  there  shall  be  no  constructive  or  other  allowance  for  breakage, 
leakage,  or  damage  on  wines,  liquors,  cordials,  or  distilled  spirits,  has  been 
settled  by  the  circuit  court  of  appeals  in  U.  S.  v.  Shaw  (T.  D.  27226). 

Constitution  of  the  United  States. — The  uniformity  referred  to  in  Article 
I,  section  8,  of  the  United  States  Constitution,  providing  that  dutie.s,  imposts, 
and  excises  .shall  be  uniform  throughout  the  Unitetl  States,  is  not  an  intrinsic 
uniformity  relating  to  the  inherent  character  of  the  tax  as  respects  its  opera- 
tions on  individuals,  but  is  merely  a  geographical  uniformity  reijuiring  the 
same  plan  and  the  same  method  to  be  operative  throughout  the  United 
States.— T.  D.  27254  (G.  A.  6329). 

Mirin    clas.sified    as    still    wine    under    paragraph    296    was    claimed    to    be 
dutiable   as   beer,    ale,    or   porter    by    similitude    under    paragraph    297.      Pro- 
tests overruled.— Ab.  19967  (T.  D.  29348). 
Outage  or  Wantage  of  Wines  in  Casks. 

Allowed  uy  Secretary  of  the  Treasury. — The  allowance  for  normal  outage 
or  wantage  authorized  by  the  Treasury  Department  (T.  D.  26547)  of  2i  per 
cent  of  the  capacity  of  barrels  or  casks  containing  imported  wines  or  liquors 
was  intended  only  as  approximately  representing  the  usual  amount  of  such 
outage  or  wantage  in  ordinary  cases. 


SCHEDULE  H SPIRITS^  WINES,  AND   OTHER  BEVERAGES.        455 

Defined. — Such  outage  or  wantage  is  defined  to  be  the  difference  between  the 
capacity  of  the  caslv  and  the  quantity  of  wine  or  liquor  which  is  usually  placed 
in  it  according  to  the  custom  of  the  trade,  a  certain  vacancy  being  allowed  for 
the  expansion  of  such  wines  or  liquors. 

Can  Not  Reduce  Amount  Actually  Imported. — This  regulation  has  no 
application  to  a  case  where  such  allowance  would  reduce  the  quantity  of  wines 
or  liquors  below  that  shown  by  the  net  gauge  of  such  contents  to  have  been 
actually  imported  and  admitted  to  be  correct,  except  for  such  allowance. 

Legal  and  Illegal  Construction  of  Regulation. — Where  a  s>tatute  or  regu- 
lation is  susceptible  of  two  constructions,  one  of  which  would  lead  to  legal 
results  and  the  other  to  results  unauthorized  by  law,  the  former  construction 
will  prevail.  Nor  in  such  case  can  it  be  assumed  that  the  Secretary  intended 
to  promulgate  a  regulation  inconsistent  with  law. — T.  D.  31203  (G.  A.  7150). 

St.  Lehon  Wine,  which  was  classified  as  a  medicinal  preparation  under 
paragraph  67,  was  claimed  to  be  dutiable  under  paragraph  296  as  a  still  wine. 
Protest  sustained.    Ab.  2011  (T.  D.  25411)  followed.— Ab.  3045  (T.  D.  25665). 

Sake  is  subject  to  the  duty  on  still  wine  provided  by  paragraph  296. 

In  questions  of  doubt  as  to  the  application  of  the  similitude  clause,  the  con- 
struction given  by  the  department  charged  with  the  execution  of  the  tariff  acts 
Is  entitled  to  great  weight. 

Sake  had  been  held  dutiable  as  a  still  wine  by  similitude  under  the  tariff  act 
of  1890,  and  that  rule  had  been  followed  eight  years,  during  which  two  other 
tariff"  acts  had  been  enacted,  and  while  litigation  was  in  progress  Congress 
in  terms  put  sake  in  the  category  of  still  wines.  Held  that  the  intent  of  Con- 
gress to  make  sake  dutiable  at  the  same  rate  as  still  wines  was  clearly  mani- 
fested. 

Consideration  was  given  to  the  fact  that  while  tariff  litigation  was  in  progress 
Congress  in  a  new  tariff  act  expressly  put  the  contested  article  in  the  same 
category  as  that  under  which  it  had  been  previously  assessed. 

A  doubtful  tariff  law  may  be  construed  favorably  to  the  Government  when 
such  construction  is  in  harmony  with  a  long-continued  customs  practice. — 
Komada  i'.  U.  S.  (U.  S.),  T.  D.  302.53;  T.  D.  29105  (C.  C.  A.)  affirmed;  T.  D. 
27514  (C.  C.)  and  (G.  A.  6182)  T.  D.  26810  reversed. 

Shortage  of  liiquors  in  Bottles  or  Jugs. — From  the  evidence  it  is  con- 
cluded the  cases  containing  the  liquors  were  packed  at  exportation  with  not  less 
than  a  dozen  bottles  each,  conforming  so  to  the  legal  requirements  as  to 
packing,  and  it  is  further  concluded  that  the  shortage  appearing  was  attribu- 
table to  theft  before  importation.  No  allowance  may  be  made  for  breakage, 
leakage,  or  damage  in  bottle  shipments,  but  this  punitive  provision  of  paragraph 
296  is  not  to  be  enlarged  beyond  its  express  terms.  Such  losses  as  might  be 
allowed  for  in  bulk  shipments  would  be  allowable  for  in  bottle  shipments,  and 
a  shortage  in  boftles,  as  here,  that  was  due  to  theft  was  properly  held  to  be 
nondutiable.  De  Bary  v.  Arthur  (93  U.  S.,  420)  distinguished. — U.  S.  v. 
Vignier  et  al.  (Ct.  Cust  Appls.),  T.  D.  32380;  (G.  A.  6944)  T.  D.  30160  affirmed. 

Shortage  of  Bottles  of  Liquors. — Allowance  will  not  be  made  for  the  duty 
on  missing  bottles  of  liquors  in  instances  where  less  than  12  bottles  are  found 
in  the  case.— Dept,  Order  (T.  D.  29147). 

Wine — Shortage  by  Theft  a  Nonimportation. — Where  it  is  shown  by  satis- 
factory evidence  that  a  certain  quantity  of  wine  contained  in  a  cask  has  been 
abstracted  by  theft  or  otherwise  while  in  transitu  and  before  arrival  in  this 
country,  such  shortage  constitutes  a  nonimportation  and  does  not  come  within 
the  limitations  of  paragraph  296,  which  provides  that  "  there  shall  be  no  con- 
structive or  other  allowance  for  breakage,  leakage,  or  damage  on  wines,  liquors. 


456  DIGEST   OF   CUSTOMS   DECISIONS. 

cordials,  or  distillod  siiirits,"  and  in  tlic  liciiildation  (tf  tlu>  duly  allowance  should 
be  made  by  the  collector  by  way  of  deduction  for  the  quantity  so  abstracted. 
Following  In  re  Morten.  G.  A.  6185  (T.  D.  26813).— T.  D.  28650  (G.  A.  6699). 

Shortage  of  Wine. — Under  paragraph  296,  prohibiting  a  "  constructive  or 
other  allowance  for  leakage  or  damage  on  wines,"  Held  that  no  allowance 
should  be  made  for  leakage  of  part  of  the  contents  from  a  barrel  of  wine. — 
U.  S.  V.  Shaw  (C.  C.  A.),  T.  D.  27226;  T.  D.  26488  (C.  C.)  reversed  and  (G.  A. 
5939)  T.  D.  26086  affirmed. 

No  Allowance  When  Any  Portion  of  Case  Arrives. — Where  a  case  of  wine 
invoiced  as  containing  50  bottles  is  found  on  arrival  to  contain  only  1  bottle 
and  some  broken  glass,  and  an  allowance  is  claimed  by  the  importer  on  the 
ground  that  as  to  the  broken  bottles  there  is  a  nonimportation,  Held  that  the 
proviso  to  paragraph  296  prohibiting  any  allowance  for  "  breakage,  leakage, 
or  damage,  on  wines,"  is  mandatory  and  that  there  can  be  no  allowance  so  long 
as  any  portion  of  the  case  arrives.  In  re  Montague  &  Sons.  G.  A.  5939  (T.  D. 
26086),  affirmed  in  Slunv  v.  U.  S.  (reported  in  T.  D.  26488),  followed;  In  re 
Gilmore,  G.  A.  3692  (T.  D.  17644). 

Hakdship — Its  Effect  on  Construction  of  Statute. — Circumstances  of 
hardship  may  properly  exert  an  influence  in  giving  a  construction  to  a  statute 
when  its  language  is  ambiguous  or  uncertain  and  doubtful ;  the  contrary  pre- 
vails where  the  statute  is  plain  and  explicit.  Sutherland  on  Statutory  Con- 
struction (sec.  324).— T.  D.  26648  (G.  A.  6129). 

Shortage  of  Vermuth  in  Bottles. — In  the  case  of  U.  S.  v.  Wile  (178  Fed. 
Rep.,  269 ;  T.  D.  30449  the  circuit  court  of  appeals  held  that  vermuth  was  not 
a  wine,  cordial,  or  liquor  within  the  meaning  of  paragi-aph  296  prohibiting 
any  allowance  for  leakage  of  wines,  liquors,  cordials,  etc.  For  this  reason 
section  2921  of  the  Revised  Statutes  would  apply,  as  interpreted  by  the  court 
in  the  case  of  U.  S.  v.  Park  (77  Fed.  Rep.,  608).  We  therefore  sustain  the 
protest  and  reverse  the  collector's  decision,  with  instructions  to  reliquidate 
the  entry  so  as  to  make  allowance  in  duty  for  the  bottles  of  vermuth  reported 
by  the  appraiser  as  found  missing.  Note  also  In  re  Vignler,  G.  A.  6944  (T.  D. 
30160)  and  T.  D.  30180.— Ab.  24870. 

Vermuth  is  not  a  wine,  cordial,  or  liqueur  within  the  meaning  of  paragi-aph 
296  prohibiting  allowance  for  leakage  of  "  wines,  liquors,  cordials,"  etc. — U.  S. 
V.  Wile  (C.  C.  A.),  T.  D.  30449;  T.  D.  29778  (C.  C.)  affirmed  and  (G.  A.  5939) 
T.  D.  26086  reversed. 

Excess  in  Bottles. — Paragraph  296  provides  as  to  vermuth  in  pint  and  quart 
bottles  that  any  excess  beyond  1  pint  or  1  quart  "  found  in  such  bottles  shall 
be  subject  to  a  duty  of  5  cents  per  pint  or  fractional  part  thereof."  Held  that 
the  law  contemplates  that  the  additional  duty  should  be  assessed  on  each  bottle 
containing  an  excessive  quantity,  and  not  according  to  the  total  excess  per 
case  or  per  importation. — De  Fremery  v.  U.  S.  (C.  C),  T.  D.  29729;  Abs.  278, 
280  (T.  D.  25000),  and  363  (T.  D.  25023)  affirmed. 

Vino  Chinato. — The  beverage  known  as  "  vino  chinato,"  produced  in  and 
exported  from  Italy  in  bottles,  held  to  be  dutial)le  at  $1.25  per  case  aa  a  still 
wine  under  paragraph  296,  and  under  the  Italian  reciprocity  agreement  of 
July  18,  1900.  and  not  at  $1.75  per  gallon  under  the  said  treaty  and  paragraph 
292  as  spirituous  bitters  (T.  D.  22373;  31  U.  S.  Stat.,  1979).  In  re  Bustanoby 
Bros.,  G.  A.  5227  (T.  D.  25868),  noted.— T.  D.  26237  (G.  A.  5998). 
Whisky  Reim ported  Under  Section  2  7. 

Reimportations. — A  reimportation  of  exported  nicrcliandise  is  ordinarily 
to  be  considered  for  dutiable  purpo.ses  as  a  new  importation. 


SCHEDULE  H — SPIRITS,  WINES,  AND   OTHER  BEVERAGES.        457 

No  Allowance  fok  Bkeakage  and  Leakage. — The  proviso  to  paragraph  296 
of  the  wine  and  liquor  schedule  prohibits  any  allowance  by  way  of  deducted 
duties  for  breakage,  leakage,  or  damage  on  wines,  liquors,  cordials,  or  dis- 
tilled spirits. 

Section  27 — How  Affected  by  Said  Proviso. — Said  proviso  to  paragraph 
296,  held  to  be  applicable  to  reimportations  of  American  whisky  made  under 
said  section  27,  so  far  as  to  prohibit  any  allowance  for  breakage  of  bottles 
containing  such  liquors.— T.  D.  29875  (G.  A.  6915). 

Wine  in  Excess. 

Wine  in  Bottles  Containing  More  Than  Pint. — Paragraph  296  provides 
for  bottles  "  containing  each  not  more  than  one  quart  and  more  than  one 
pint,"  and  for  bottles  "  containing  each  not  more  than  one  pint ;  "  also  that 
"  any  excess  beyond  these  quantities  shall  be  subject  to  a  duty  of  5  cents  per 
pint  or  fractional  part  thereof."'  Held  that  this  provision  for  wine  in  excess 
applies  only  to  bottles  containing  more  than  one  quart,  and  that  bottles  con- 
taining between  a  pint  and  a  quart  are  subject  to  the  duty  provided  for 
bottles  "  containing  each  not  more  than  one  quart  and  more  than  one  pint." 
U.  S.  V.  Cerecedo  (209  U.  S.,  337;  28  Sup.  Ct.  Rep.,  532;  T.  D.  28954)  fol- 
lowed.—T.  D.  29118  (G.  A.  6784). 

Paragraph  296  provides  for  bottles  "  containing  each  not  more  than  one 
quart  and  more  than  one  pint,"  and  for  bottles  containing  each  not  more  than 
one  pint ;  "  also  that  "  any  excess  beyond  these  quantities  shall  be  subject  to 
a  duty  of  5  cents  per  pint  or  fractional  part  thereof."  Held  that  this  provision 
for  wine  in  excess  applies  only  to  bottles  containing  more  than  1  quart,  and 
that  bottles  containing  between  a  pint  and  a  quart  are  subject  to  the  duty 
provided  for  bottles  "  containing  each  not  more  than  one  quart  and  more  than 
one  pint."  U.  S.  v.  Cerecedo  (U.  S.),  T.  D.  2S954;  T.  D.  27706  (C.  C.)  and  Ab. 
10032  (T.  D.  27114)  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Bay  Rum  is  Not  a  Spirituous  Liquor  and  is  not  subject  to  the  second  pro- 
viso of  paragraph  244.— T.  D.  17840  (G.  A.  3774). 

Constructive  Estimate  of  12  Bottles  in  a  Case. — Three  cases  of  whisky 
imported,  each  containing  2  bottles,  each  bottle  holding  1  gallon.  Duty 
assessed  at  $1.80  per  gallon  on  36  gallons  under  this  paragraph  and  the  proviso 
to  paragraph  244.  Protest  that  duty  should  have  been  assessed  on  the  actual 
quantity  of  liquor  or  on  a  quantity  not  in  excess  of  2f  gallons  a  case,  that  being 
the  usual  trade  quantity.  Protest  overruled  and  collector  sustained. — T.  D. 
17487  (G.  A.  3626). 

DECISIONS  UNDER  THE  ACT  OF  3890. 

Allowance  for  Missing  Articles. — The  invoice  calls  for  13  cases  of  whisky 
of  1  dozen  bottles  each.  The  collector  reports  that  1  case  had  no  contents  and 
that  in  another  there  were  3  bottles  and  in  a  third  1  bottle  short. 

The  board  held,  in  G.  A.  849,  that  no  allowance  could  be  made  for  missing 
packages  without  proof  of  short  shipment  or  of  loss  on  voyage  of  importation. 
In  the  present  instance  the  collector's  report  is  evidence  of  such  loss. 

This  case  does  not  come  within  the  proviso  of  paragraph  336,  that  "  there 
shall  be  no  constructive  or  other  allowance  for  breakage,  leakage,  or  damage 
on  wines,  liquors,  cordials,  or  distilled  spirits."— T.  D.  14384  (G.  A.  2268). 


458  DIGEST   OF   CUSTOMS   DECISIONS. 

Bovril  Wine. — From  tlie  int,'r(Mli(>iils  of  this  so-ralliHl  hovril  wiiio,  iiiul  (heir 
known  proportles,  this  article  wouhl  seem  to  ho  a  mild  cordial,  tending  to  pro- 
(luce  the  results  claimed  in  its  reconnnendation. 

We  therefore  decide  this  merchandise  to  he  a  manufactured  article  not  enumer- 
ated and  similar  in  material,  and  in  the  use  to  which  it  is  applied,  to  the  ar- 
ticles enumerated  in  paragraph  336,  under  w  liich  iiaragraph  we  hold  that  duty 
should  be  assessed  thereon,  and  sustain  the  jirotest  thereon. — T.  D.  14936 
(G.  A.  2565). 

Decanters  Not  Dutiable  as  IJottles. — Decanters  are  not  dutiable  under  this 
paragraph  as  bottles.— T.  D.  14(1120  (G.  A.  2378). 

E.vtract  of  Meat  and  Wine  held  to  be  dutialile  as  a  medicinal  proprietary 
preparation  containing  alcohol.  Follows  84  Fed.  Kep..  146.  reversing  G.  A. 
2565.— T.  D.  21717  (G.  A.  4588). 

Wine — Certain  So-Called  Vinegar  Dutiable  as. — So-called  vinegar  contain- 
ing 10  per  cent  of  absolute  alcohol  and  1.20  per  cent  of  free  acid  asses.sed  as 
wine  in  casks  at  50  cents  per  gallon  and  claimed  to  be  dutiable  as  vinegar. 
Held,  that  the  alcohol  is  in  greater  quantity  than  is  found  in  the  vinegar  of 
commerce  and  the  acid  is  not  sufficient  in  quantity  to  constitute  the  vinegar 
of  commerce.— T.  D.  14820  (G.  A.  2503). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Demijohns  Aquadiente. — The  violation  of  the  requirement  that  "  wines, 
brandy,  and  other  spirituous  liquors  imported  in  bottles  shall  be  packed  in 
packages  containing  not  less  than  1  dozen  bottles"  does  not  subject  liquors  not 
so  packed  to  forfeiture,  for  there  is  no  statute  declaring  such  forfeiture  and  a 
constructive  forfeiture  is  not  justified  except  in  cases  of  the  most  urgent 
uecessity. — U.  S.  v.  Ninety  Demijohns  Aquadiente,  27  Fed.  Cas.,  167. 

Rum  in  Demijohns. — A  demijohn  is  not  a  bottle  within  the  meaning  of  the 
law  so  as  to  require  them  to  be  packed  in  packages  of  1  dozen  bottles  each. 

There  is  no  provision  of  law  prohibiting  the  importation  of  li(iuor  in  demi- 
johns, and  so  imported  they  are  subjected  to  a  duty  of  .$2  per  gallon  as  "  not 
otherwise  provided  for." — U.  S.  v.  Ninety  Demijohns  of  Rum,  S  Fed.  Rep.,  485. 

Wine  in  Bottles. — Where  wine  was  imported  in  bottles,  each  bottle  con- 
taining more  than  a  pint  and  less  than  a  quart,  the  rate  of  duty  was  controlled 
by  the  actual  cost  estimated  on  the  supposition  tli;i(  oiicli  liottle  contained  an 
entire  quart. — Cavarac  v.  Collector,  5  Fed.  Cas.,  319. 

B  imported  444  bottles  of  wine  containing  83^  coniincrcial  gallons.  Under 
this  act  the  wine,  being  imported  in  bottles,  was  not  liable  to  the  25  per  centum 
ad  valorem  duty,  but  only  to  the  duty  per  gallon;  as  each  bottle  contained 
more  than  1  pint  and  not  more  than  1  quart,  each  bottle  must  be  held  to  contain 
1  quart  and  the  444  bottles  must  l)e  held  to  contain  111  gallons  for  the  purpose 
of  arriving  at  its  value  per  gallon,  to  ascertain  the  proper  rate  of  duty  per 
gallon,  as  well  as  for  the  purpose  of  fixing  the  number  of  dutiable  gallons;  that 
the  value  thereof  was  over  40  cents  and  not  over  $1  per  gallon,  and  the  proper 
rate  of  duty  per  gallon  was  60  cents  on  111  gallons;  and  the  bottles  were  each 
subject  to  3  cents  duty.— Bensusan  v.  Murphy  (10  Blatch.,  530,  3  Fed.  Cas., 
239). 

245.  Ale,   porter,   stout,   and   beer,    in  bottles   or  jugs,   45   cents  per 
1913     gallon,  but  not  sei)arate  or  additional  duty  shall  be  assessed  on  the  bottles 
or  jugs ;  otherwise  than  in  bottles  or  jugs,  23  cents  per  gallon. 

308.  Ale,  porter,  stout,  and  beer,  in  bottles  or  jugs,  45  cents  per  gallon, 
1909     but  not  separate  or  additional  duty  shall  be  assessed  on  the  bottles  or 
jugs;  otherwise  than  in  bottles  or  jugs,  23  cents  per  gallon. 


SCHEDULE  H SPIRITS,  WINES,  AND   OTHER  BEVERAGES.        459 

297.  Ale,  porter,  and  beer,  in  bottles  or  jugs,  40  cents  per  gallon,  but 
1897     no  separate  or  additional  duty  shall  be  assessed  on  the  bottles  or  jugs; 
otherwise  than  in  bottles  or  jugs,  20  cents  per  gallon. 

245.  Ale,  porter,  and  beer,  in  bottles  or  jugs,  30  cents  per  gallon,  but 
1894     no  separate  or  additional  duty  shall  be  assessed  on  the  bottles  or  jugs; 
otherwise  than  in  bottles  or  jugs,  15  cents  per  gallon. 

337.  Ale,  porter,  and  beer,  in  bottles  or  jugs,  40  cents  per  gallon,  but 
1890     no  separate  or  additional  duty  shall  be  as.sessed  on  the  bottles  or  jugs ; 
otherwise  than  in  bottles  or  jugs,  20  cents  per  gallon. 

316.  Ale,  porter,  and  beer,  in  bottles  or  jugs  of  glass,  stone,  or  earthen- 
1883     ware,  35  cents  per  gallon ;  otherwise  than  in  bottles  or  jugs  of  glass, 
stone,  or  earthenware,  20  cents  per  gallon. 

DECISIONS   UNDER  THE  ACT  OF  1913. 

Allowance  for  Wantage — Ale,  Porter,  and  Stout. 

Method  of  ascertaining  the  dutiable  quantities  of  ale,  porter,  and  stout  im- 
ported in  barrels,  casks,  and  similar  containers ;  allowance  of  3  per  cent  for 
wantage.     T.  D.  30495  superseded.— Dept.  Order  (T.  D.  33986). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Wantage  on  Ale  in  Casks. 

Allowance  for  Shortage  of  Ale  in  Casks,  Generally. — There  is  no  inhibi- 
tion of  allowance  for  a  shortage  in  ale  imports,  and  it  was  error  on  the  part 
of  the  collector  to  ignore  the  actual  shortage  in  the  importation  as  reported 
by  the  gangers. 

Dregs  in  Ale. — Dregs  and  lees  in  ale  are  not  usable  ale,  but  neither  is  a 
foreign  impurity.     They  are  dutiable  as  a  part  of  the  importation. 

Allowance  Here. — The  question  of  wantage  and  the  proper  allowance  for 
it  is  essentially  one  of  fact,  and  upon  the  evidence  in  this  case  a  proper  allow- 
ance is  found  to  be  3  per  cent  of  the  invoice  or  standard  capacity  of  the  several 
kinds  of  cases  containing  the  ale. — U.  S.  v.  Cummings  et  al.  (Ct.  Cust.  Appls.), 
T.  D.  32576;  (G.  A.  7270)  T.  D.  31850  modified. 

DECISIONS   UNDER  THE   ACT   OF   1897. 

Bok  Ale  or  barley  brew  base,  which  is  an  unfinished  product  to  which 
carbonic-acid  gas,  water,  and  flavoring  matters  are  to  be  added  to  make  a 
nonalcoholic  beverage,  but  which  is  derived  by  processes  and  from  materials 
similar  to  those  used  in  the  manufacture  of  beer,  is  dutiable  as  beer  by  simili- 
tude under  paragraph  297.— Wakem  v.  U.  S.  (C.  C),  T.  D.  30845;  (G.  A.  .5633) 
T.  D.  25172  affirmed. 

DECISIONS   UNDER  THE   ACT   OF   1SS3. 

Beer  w'as  imported  upon  which  a  duty  of  20  cents  a  gallon  was  exacted.  The 
importer  claimed  that  the  beer  had  become  sour  and  worthless  on  the  voyage, 
jind  he  applied  for  a  rebate  under  R.  S.  2927.  Refused  on  the  ground  that 
such  allowance  was  prohibited  by  the  proviso  that  there  shall  be  no  allowance 
for  breakage,  leakage,  or  damage  on  wines,  liquors,  cordials,  or  distilled  spirits. 
Held,  that  this  proviso  does  not  include  beer. — Hollender  v.  Magone,  149  U.  S., 
586. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Ale  and  Porter. — All  importations  of  liquors,  including  ale  and  porter,  are 
to  be  estimated  according  to  the  standard  of  commerce,  containing  231  cubic 
inches  to  the  gallon. — Nichols  v.  Beard,  15  Fed.  Rep.,  435. 


460  DIGEST  OF  CUSTOMS  DECISIONS. 

^Q^o         246.  Malt  extract,  fluid,  in  casks.  23  cents  per  gallon;  in  bottles  or 
jugs.  45  cents  per  gallon;  solid  or  condensed,  45  per  centum  ad  valorem. 


1909 
1897 

1894 


309.  Malt  extract,  fluid,  in  casks,  23  cents  per  gallon ;  in  bottles  or 
jugs,  45  cents  per  gallon ;  solid  or  condensed,  45  per  centum  ad  valorem. 

298.  Malt  extract,  fluid,  in  casks,  20  cents  per  gallon ;  in  bottles  or 
jugs,  40  cents  per  gallon ;  solid  or  condensed,  40  per  centum  ad  valorem. 

246.  Malt  extract,  including  all  preparations  bearing  tbe  name  and 
commercially  known  as  sucb,  fluid  in  casks,  15  cepts  per  gallon;  in 
bottles  or  jugs,  30  cents  per  gallon ;  solid  or  conden.sed,  30  per  centum 
ad  valorem. 

338.  Malt  extract,  fluid,  in  casks,  20  cents  per  gallon ;  in  bottles  or 
jugs,  40  cents  per  gallon;  solid  or  condensed,  40  per  centum  ad  valorem. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Fluid  Malt  Extract  in  Tins  containing  about  1  pint  is  dutiable  at  45  cents 
per  gallon,  the  rate  applicable  to  fluid  malt  extract  in  bottles  or  jugs,  the 
small  tins  being  considered  as  within  the  class  of  small  containers  represented 
by  "  bottles  or  jugs,"  rather  than  within  the  class  of  large  containers  repre- 
sented by  "casks."— T.  D.  37102  (G.  A.  8050). 
Leoflund's  Malt  Extract. 

Congress,  in  using  the  expression  "  solid  or  condensed  "  as  applied  to.  malt 
extract,  must  be  presumed  to  have  known  that  it  had  been  administrativel.v 
and  judicially  interpreted  under  succes.sive  prior  tariff  acts  to  mean  solid  only. 

To  hold  that  the  expressions  "  fluid  "  and  "  solid  or  condensed,"  in  para- 
graph 246,  describe  malt  extract  in  three  states  of  density  would  make  it  im- 
possible to  determine  what  degree  of  concentration  would  transform  it  from 
the  fluid  to  the  condensed  state. 

If  there  is  any  doubt  as  to  whether  or  not  "  solid  or  condensed,"  paragraph 
246  means  solid  only,  the  doubt  should  be  resolved  in  favor  of  the  importer 
by  holding  that  it  does. 

CoNCE.NTRATEi)  Fluid  Malt  EXTRACT. — Malt  extract  of  the  consistency  of 
thick  molasses  is  dutiable  as  fluid,  and  not  conden.sed,  malt  extract. — U.  S.  v. 
Britt.  Loeffler  &  Weill  (Ct.  Cust.  Appls.),  T.  D.  36389  (G.  A.  7814)  ;  T.  D.  35896 
affirmed. 

Solid  or  Condensed. — Malt  extract  of  the  consistency  of  thick  raolases  put  up 
in  bottles  is  dutiable  under  the  provision  in  paragraph  246.  for  "  malt  extract, 
fluid,  in  bottles  or  jugs,  45  cents  per  gallon,"  rather  than  under  the  further  pro- 
vision in  'the  same  paragraph  for  "  malt  extract,  solid  or  condensed.  45  per 
centum  ad  valorem,"  the  words  "  solid  or  condensed  "  as  u.sed  in  the  paragraph 
being  held  to  apply  to  malt  extract  in  a  solid  or  hard,  dry  form.  G.  A.  7714 
(T.  D.  35331)  and  Ulmann  &  Co.  v.  U.  S.  (5  Ct.  Cust.  Appls.),  357;  T.  D.  34551) 
cited.— T.  D.  35896  (G.  A.  7814). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Loeflund's  Malt  Extract. — A  fluid  malt  extract  containing  no  alcohol  and 
about  20  per  cent  of  water,  imported  in  bottles,  is  dutiable  under  paragraph  309 
as  fluid  malt  extract  in  bottles,  and  not  as  a  malt  extract,  solid  or  conden.sed. 
The  latter  words,  ".solid  or  condensed,"  are  interchangeable  terms. — T.  D.  32269 
(G.  A.  7325). 

Malt  Extract,  Solid  or  Condensed,  in  Drums. — Paragraph  309  imposes  a 
duty  of  45  per  cent  ad  valorem  on  malt  extract  when  solid  of  condensed  without 
regard  to  coverings  and  in  whatever  form  it  may  be  packed  for  shipment. — 


SCHEDULE  H- — SPIRITS,  WINES,  AND   OTHER  BEVERAGES.        461 

U.  S.  V.  Conkey  .St  Co.  (Ct.  Cust.  Appls.),  T.  D.  33920;  (G.  A.  Ab.  32313)  T.  D. 
33409  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Concentrated  Malt  E.vtract. — Malt  extract,  a  liquid  substance  resembling 
honey  in  consistency  and  containing  57.64  per  cent  of  maltose  and  19.62  per 
cent  of  water,  held  dutiable  as  fluid  malt  extract.— T.  D.  13971  (G.  A.  2076). 

Condensed  Weiss  Bier  dutiable  as  malt  extract  and  not  as  beer. — T.  D. 
14149  (G.  A.  2148). 

Johann  Hoff's  Malt  Extract  dutiable  as  a  malt  extract  under  paragraph 
338.— Dept.  Order  (T.  D.  16879). 

Johann  Hoff's  malt  extract  in  bottles  holding  not  more  than  1  pint  and  not 
less  than  one-quarter  of  a  pint  is  dutiable  at  40  cents  per  gallon  and  1^  cents  per 
pound  on  the  bottles,  and  not  as  a  medicinal  preparation. — T.  D.  14718 
(G.  A.  2440). 

247.  Cherry  juice  and  prune  juice,  or  prune  wine,  and  other  fruit 
juices,  and  fruit  sirup,  not  specially  provided  for  in  this  section,  con- 
taining no  alcohol  or  not  moi'e  than  18  per  centum  of  alcohol,  70  cents 
per  gallon ;  if  containing  more  tlmn  18  per  centum  of  alcohol,  70  cents 
per  gallon  and  in  addition  thereto  $2.07  per  proof  gallon  on  the  alcohol 
contained  therein. 

310.  Cherry  juice  and  prune  juice,  or  prune  wine,  and  other  fruit 
juices,  and  fruit  sirup,  not  specially  provided  for  in  this  section,  con- 
taining no  alcohol  or  not  more  than  18  per  centum  of  alcohol,  70  cents 
per  gallon;  if  containing  more  than  l.S  per  centum  of  alcohol,  70  cents 
per  gallon  and  in  addition  thereto  $2.07  per  proof  gallon  on  the  alcohol 
contained  therein. 

299.  Cherry  juice  and  prune  juice,  or  prune  wine,  and  other  fruit 
juices  not  specially  provided  for  in  this  Act,  containing  no  alcohol  or 
not  more  than  18  per  centum  of  alcohol,  60  cents  per  gallon ;  if  con- 
taining more  than  18  per  centum  of  alcohol,  60  cents  per  gallon,  and 
in  addition  thereto  $2.07  per  proof  gallon  on  the  alcohol  contained 
therein. 

247.  Cherry  juice  and  prune  juice  or  prune  wine,  and  other  fruit  juice 
not  specially  provided  for  in  this  Act,  containing  18  per  centum  or  less 
of  alcohol,  50  cents  per  gallon ;  if  containing  more  than  18  per  centum 
of  alcohol,  $1.80  per  proof  gallon. 

389.  Cherry  juice  and  prune  juice,  or  prune  wine,  and  other  fruit  juice, 
--    not  specially  provided  for  in  this  Act,  containing  not  more  than  18  per 
centum  of  alcohol,  60  cents  per  gallon ;  if  containing  more  than  18  per 
centum  of  alcohol,  $2..50  per  proof  gallon. 
1883        301.  *     *     *     and  fruit  juice,  20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Raspberry  Shrub. — Merchandise  classified  as  fruit  sirup  under  paragraph 
247  is  claimed  dutiable  as  a  beverage  containing  no  alcohol  under  paragraph 
248,  or  as  a  nonenumerated  article  under  pai-agraph  385. 

The  commodity  appears  to  be  a  reddish-brown  sirup  of  about  the  consistency 
of  the  ordinary  maple  sirup  and  sweet  to  the  taste.  It  is  therefore  not  suitable 
for  a  beverage  as  imported  and  was  held  properly  classified  as  a  fruit  sirup 
under  paragraph  247.  Abs.  26348  and  26397  (T.  D.  31832)  followed.— Ab. 
38851. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Grenadine  Sirup. — Commercial  designation  as  a  fruit  sirup  has  not  been 
established,  in  our  opinion,  under  the  well-known  railes  governing  that  question. 


1913 


1909 


1897 


1894 


462  DIGEST   OF   CUSTOMS   DECISIONS. 

We  therefore  conclude,  as  it  appears  there  was  no  pomegranate  juice  used 
in  the  preparation  of  this  coniinoility,  tliat  it  is  not  a  fruit  sirup.  It  is  classi- 
fiable, we  think,  as  an  unenuincrated  manufactured  article  under  paragraph 
480.— Ab.  37258. 

Lemon  Squa.sh. — A  thick  sirupy  liquid  put  up  in  bottles  labeled  "  Lemon 
squash  "  held  properly  classified  as  fruit  syrup  under  paragraph  310.  Protest 
overruled  claiming  it  dutiable  as  a  beverage  containing  no  alcohol  (par. 
311).— Ab.  31039  (T.  D.  33203). 

Molasses. 

The  commodity  in  question,  which  is  made  from  grapes,  has  been  assessed 
under  paragraph  310.  It  is  the  same  commodity  that  was  passed  upon  by  the 
board  in  protests  4.38G02,  etc.,  Ab.  24080  (T.  D.  31352)  and  protests  461626.  etc., 
Ab.  25490  (T.  D.  31568).  These  cases  were  appealed  to  the  Court  of  Customs 
Appeals  (suits  651,  689,  and  090).  One  was  reman<le<l  to  the  board  and  a  new 
decision  made,  G.  A.  7341  (T.  D.  32332),  in  which  the  board  held,  as  previously 
decided,  that  the  conunodity  was  dutiable  as  a  fruit  juice.  This  latter  decision 
was  not  appealed,  and  the  previous  appeals  were  dismissed  by  the  Court  of 
Customs  Appeals  on  April  6  and  April  20,  1912. 

The  only  object  apparent  upon  the  face  of  the  record  in  taking  further  tes- 
timony is  to  raise  the  question  of  commercial  designation.  We  see  nothing  in 
the  record  to  change  our  opinion  with  reference  to  its  designation  as  molasses, 
and  still  adhere  to  the  opinions  heretofore  expressed  that  the  collector's  classi- 
fication as  fruit  sirup  should  be  aflirmed.— Ab.  28999  (T.  D.  32655). 

Fruit  Sirup. — A  thick  sirup  made  from  grape  juice  boiled  with  a  particular 
kind   of  clay   and   with   yeast   is   dutiable   under   the  provision   in   paragraph 

310,  for  "  fruit  juices  and  fruit  sirup,  not  specially  provided  for  in  this  section, 
containing  no  alcohol,"  and  is  not  dutiable  under  paragraph  216  as  "  molasses." 
The  molasses  which  it  was  intended  to  cover  by  the  provisions  of  paragraph 
216  is  the  molasses  derived  from  the  manufacture  of  cane  sugar. 

Commercial  Designation. — In  order  to  show  that  a  term  used  in  the  tariff 
act  includes  within  its  commercial  meaning  an  article  not  ordinarily  within 
its  .scope,  it  must  appear  that  such  commercial  designation  is  the  result  of 
usage  generally  throughout  the  trade,  and  not  a  local  usage  known  only  to 
particular  person.s.  Maddock  v.  Magone  (152  U.  S.,  368)  ;  Wilkinson  v.  Greely 
(29  Fed.  Cas..  12.59).— T.  D.  32332  (G.  A.  7341). 

Carbonated  Pineapple  Juice. — The  commodity  in  question  is  invoiced  as 
"pineapple  juice."  It  is  put  up  in  bottles  and  packed  in  barrels.  It  was 
assessed  under  paragraph  310  as  a  fruit  juice,  and  is  claimed  by  the  importers 
to  be  dutiable  under  paragraph  311,  which  provides  for  "  ginger  ale,  ginger 
beer,  lemonade,  soda  water,  and  other  similar  beverages  containing  no 
alcohol,"  at  varying  rates  per  dozen  bottles,  depending  on  the  quantity  con- 
tained therein.    Protest  sustained.— Ab.  27203  (T.  D.  32031). 

Raspberry  Cordial. — The  report  of  the  appraiser  is  to  the  effect  that  it  is 
fruit  juice  boiled  with  sugar.     It  is  claimed  to  be  dutiable  under  paragraph 

311.  It  was  assessed  for  duty  under  paragraph  310. 

We  gather  from  the  record  and  the  testimony  that  it  is  a  substance  from 
which  a  beverage  is  made ;  it  can  not  be  used  as  a  beverage  in  the  condition  in 
w-hich  it  is  imported  ;  it  can  only  be  used  in  a  highly  tliluted  state.  The  find- 
ing of  the  collector  is,  in  our  judgment,  correct. — Ab.  26348  (T.  D.  31832). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Concentrated  Fruit  Juice. — Within  the  meaning  of  the  similitude  clause  in 
section  7  concentrated  fruit  juice  resembles  ordinary  fruit  juice  in  "  material " 


SCHEDULE  H SPIRITS,  WINES,  AND    OTHER  BEVERAGES.        463 

because  it  dilTer.s  only  in  havinj?  liad  some  of  the  water  removed  by  evapora- 
tion ;  and  it  resembles  fruit  juice  in  "use"  because  applied  to  the  same  pur- 
pose. It  is  therefore  dutiable  as  fruit  juice  by  similitude  under  paragraph 
299.— U.  S.  V.  Rich  (C.  C.  A.),  T.  D.  30357;  T.  D.  29812  (C.  C.)  afhrmed  and 
Ab.  1S229  (T.  D.  28805)  reversed. 

Fruit  Juice  (Jus  de  Cassis) . — The  expressed  juice  of  the  black  currant, 
containing  alcohol  added  to  prevent  fermentation  and  amounting  to  less  than 
18  per  cent,  which  is  used  for  flavoring  drinks,  puddings,  sauces,  etc.,  is 
dutiable  at  the  rate  of  60  cents  per  gallon,  under  paragraph  299  as  a  fruit 
juice  containing  less  than  18  per  cent  of  alcohol,  and  not  as  a  cordial,  under 
paragraph  292.  In  re  Kaufman  (G.  A.  810)  and  in  re  Chapuis  (G.  A.  4738) 
distinguished.— T.  D.  23253  (G.  A.  4983). 

DECISIONS  UNDER  THE  ACT  OF  1894. 
Fruit  Juices  Containing  No  Alcohol. — Fruit  juices,  such  as  the  juice  of  the 
raspberry,  strawberry,  currant,  and  apricot,  which  contain  no  alcohol,  dutiable 
at  the  rate  of  50  cents  per  gallon,  under  paragraph  247,  as  "  fruit  juice  not 
specially  provided  for,  containing  18  per  centum  or  less  of  alcohol,"  and  not  at 
20  per  cent  ad  valorem,  under  section  3,  as  unenumerated  manufactured  articles. 
Park  V.  U.  S.  (84  Fed.  Rep.,  159),  U.  S.  v.  Johnson  (90  id.,  805),  and  Park  v. 
U.  S.  (suit  2.571),  decided  January  2,  1900  (no  opinion),  followed.  In  re  John- 
son  (G.  A.  3189)  reversed.— T.  D.  21916  (G.  A.  4629). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cherry  Juice  Preparation. — A  preparation  of  cherry  juice,  made  by  sub- 
jecting the  natural  juice  to  heat  in  a  vacuum  to  eliminate  the  watery  parts  and 
adding  17  per  cent  of  alcohol,  such  preparation  being  thicker,  darker,  heavier, 
and  stronger  than  the  natural  juice,  is  a  different  article  from  the  cherry  juice 
known  in  trade  and  commerce  at  the  time  of  the  passage  of  this  act  and  is 
dutiable  as  an  alcoholic  compound  and  not  as  cherry  juice.  60  Fed.  Rep.,  599, 
reversed.— Smith  v.  Rheinstrora  (C.  C.  A.),  65  Fed.  Rep.,  984. 

Medicated  Fruit  Juice. — Held,  that  concentrated  fruit  juice  containing  added 
chemical  substances  of  a  medicinal  character,  which  is  not  used  as  a  medicine  in 
its  condition  as  imported,  but  as  an  ingredient  in  the  manufacture  of  a  medicinal 
preparation,  is  not  a  medicinal  preparation  within  the  meaning  of  paragraph 
75.— Richard  v.  U.  S.  (C.  C),  T.  D.  26926;  (G.  A.  1183)  T.  D.  12445  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Thompson's  Patent  Prune  Wine,  compounded  principally  of  raisins  and 
prunes  crushed  in  water  and  fermented  with  some  alcohol  afterwards  added 
to  prevent  souring  and  containing  between  14.6  and  16.28  per  cent  of  alcohol,  is 
dutiable  as  an  alcoholic  compound  and  not  as  a  nonenuraerated  manufactured 
article,  59  Fed.  Rep.,  771  affirmed.— Mackie  v.  Erhardt  (C.  C.  A.),  77  Fed. 
Rep.,  610. 

248.  Ginger  ale,  ginger  beer,  lemonade,  soda  water,  and  other  similar 
beverages  containing  no  alcohol,  in  plain  green  or  colored,  molded  or 
pressed,  glass  bottles,  containing  each  not  more  than  one-half  pint,  12 
cents  per  dozen;  containing  each  more  than  one-half  pint  and  not  more 
than  three-fourths  of  a  pint,  18  cents  per  dozen ;  containing  more  than 
three-fourths  of  a  pint  each  and  not  more  than  one  and  one-half  pints, 
1913  "^  cents  per  dozen ;  but  no  separate  or  additional  duty  shall  be  assessed 
on  the  bottles ;  if  imported  otherwise  than  in  plain  green  or  colored, 
molded  or  pressed,  glass  bottles,  or  in  such  bottles  containing  more  than 
one  and  one-half  pints  each,  50  cents  per  gallon,  and  in  addition  thereto 
duty  shall  be  collected  on  tlie  bottles,  or  other  coverings,  at  the  rates 


1897 


464  DIGEST   OF   CUSTOMS   DECISIONS. 

which  wouhl  he  chargeable  thereon  if  imported  empty.  Beverages  not 
specially  provided  for  containing  not  more  than  2  per  centum  of  alcohol 
shall  be  assessed  for  duty  under  this  paragraph. 

311.  Ginger  ale,  ginger  beer,  lemonade,  soda  water,  and  other  similar 
beverages  containing  no  alcohol,  in  phiin  green  or  colored,  molded  or 
pressed,  glass  bottles,  containing  each  not  more  than  three-fourths  of  a 
pint,  18  cents  per  dozen;  conlaining  more  than  three-fourths  of  a  pint 
each  and  not  more  than  one  and  one-half  pints,  2S  cents  per  dozen;  but 
no  separate  or  additional  duty  shall  be  assessed  on  the  bottles;  if  im- 
1909  ported  otherwise  than  in  plain  green  or  colored,  molded  or  pressed,  glass 
bottles,  or  in  such  bottles  containing  more  than  one  and  one-half  pints 
each,  50  cents  per  gallon,  and  in  addition  thereto  duty  shall  be  collected 
on  the  bottles,  or  other  coverings,  at  the  rates  which  would  be  chargeable 
thereon  if  imported  empty.  Beverages  not  specially  provided  for  con- 
taining not  more  than  2  per  centum  of  alcohol  shall  be  assessed  for  duty 
under  this  paragraph 

300.  Ginger  ale,  ginger  beer,  lemonade,  soda  water,  and  other  similar 
beverages  containing  no  alcohol  in  plain  green  or  colored,  molded  or 
pressed,  glass  bottles,  containing  each  not  more  than  three-fourths  of  a 
pint,  IS  cents  per  dozen ;  containing  more  than  three-fourths  of  a  pint 
each  and  not  more  than  one  and  one-half  pints,  28  cents  per  dozen ;  but 
no  separate  or  additional  duty  shall  be  assessed  on  the  bottles;  if  im- 
ported otherwise  than  in  plain  green  or  colored,  molded  or  pres.sed,  glass 
bottles,  or  in  such  bottles  containing  more  than  one  and  one-half  pints 
each,  50  cents  per  gallon,  and  in  addition  thereto  duty  shall  be  collected 
on  the  bottles,  or  other  coverings,  at  the  rates  which  would  be  charge- 
able thereon  if  imported  empty. 

248.  Ginger   ale  or  ginger   beer,   20  per   centum   ad   valorem,   but   no 
1894  {  separate  or  additional  duty  shall  be  asse.ssed  on  the  bottles. 

555.  *     *     *     lemonade,  soda  water,  and  all  similar  waters.      (Free.) 

340.  Ginger  ale,  ginger  beer,  lemonade,  soda  water,  and  other  similar 
waters  in  plain  green  or  colored,  molded  or  pressed,  glass  bottles,  con- 
taining each  not  more  than  three-fourths  of  a  pint,  13  cents  per  dozen; 
containing  more  than  three-fourths  of  a  pint  each  and  not  more  than 
one  and  one-half  pints,  26  cents  per  dozen ;  but  no  separate  or  ad- 
1890  ditional  duty  shall  be  assessed  on  the  bottles ;  if  imported  otherwise 
than  in  ph^in  green  or  colored,  molded  or  pressed,  glass  bottles,  or  in 
such  bottles  containing  more  than  one  and  one-half  pints  each.  50  cents 
per  gallon,  and  in  addition  thereto  duty  shall  be  collected  on  the  bottles 
or  other  coverings,  at  the  rates  which  would  be  chargeable  thereon  if  im- 
ported empty. 

317.  Ginger   ale  or   ginger   beer,   20  per   centum   ad   valorem,   but   no 
1883    separate  or  additional  duty  shall  be  collected  on  bottles  or  jugs  con- 
taining the  same. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Beacon  Ale,  an  unfermented  nonalcoholic  beverage  made  from  an  infusion 
of  hops  diluted  with  water  and  sweetened,  is  dutiable  as  an  unenumerated 
manufactured  article  under  section  6,  and  not  as  beer  or  ale  under  paragraph 
297,  or  at  the  same  rate  as  beer  or  ale  by  virtue  of  the  similitude  clause  in 
section  7.— T.  D.  25748  (G.  A.  5840). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Corking  and  Wiring  Charges. — Cost  of  corking  and  wiring  of  bottles  contain- 
ing ginger  ale  is  an  element  of  dutiable  value  of  the  goods  under  section  19  of  act 
of  June  10,  1890,  and  is  not  to  be  deducted  on  the  theory  that  this  is  a  part  of 
the  cost  of  the  bottles  and  that  the  bottles  are  free;  but  as  ginger  ale  is  always 
sold  in  bottles  corked  and  wired  the  duty  should  be  assessed  on  the  whole  value 
of  the  goods  as  (hus  bought  and  sold  in  the  place  from  which  they  were  im- 
ported.    U.  S.  V.  Keane  (C.  C),  84  Fed.  Rep.,  330.— T.  D.  18969. 


SCHEDULE  H— SPIRITS,  WINES,  AND   OTHER  BEVERAGES.        465 

Hop  Bitter  Ale,  a  bevoraiio  which  does  not  contain  spirits  and  which  is  not 
malted,  is  dutialtie  as  a  nonennmerated  article  and  not  under  par.ij^'raph  337 
as  ale.— T.  D.  15S40  (G.  A.  2940). 

Rhapsodia. — Sparkling  rhapsodia,  an  amber-colored  liquid  flavored,  sweet- 
ened, and  charged  with  carbonic  acid,  is  dutiable  as  similar  to  soda  water, 
ginger  ale,  etc.,  and  not  as  an  artificial  mineral  water. — T.  D.  12722  (G.  A.  1371). 

249.  All  mineral  waters  and  all  imitations  of  natural  mineral  waters, 
and  all  artificial  mineral  waters  not  specially  provided  for  in  this  section, 
in  bottles  or  jugs  containing  not  more  than  one-half  pint,  10  cents  per 
dozen  bottles ;  if  containing  more  than  one-half  pint  and  not  more  than 
one  pint,  15  cents  per  dozen  bottles ;  if  containing  more  than  one  pint 
1913  and  not  more  than  one  quart,  20  cents  per  dozen  bottles;  if  imported  in 
bottles  or  in  jugs  containing  more  than  one  quart,  18  cents  per  gallon ; 
if  imported  otherwise  than  in  bottles  or  jugs,  8  cents  per  gallon ;  and 
in  addition  thereto,  on  all  of  the  foregoing,  duty  shall  be  collected  upon 
the  bottles  or  other  containers  at  one-third  of  the  rates  that  would  be 
charged  thereon  if  imported  empty  or  separately. 

312.  All  mineral  waters  and  all  imitations  of  natural  mineral  waters, 
and  all  artificial  mineral  waters  not  specially  provided  for  in  this  section, 
in  bottles  or  jugs  containing  not  more  than  one  pint,  20  cents  per  dozen 
bottles ;  if  containing  more  than  one  pint  and  not  more  than  one  quart,  30 
cents  per  dozen  bottles;  if  imported  in  bottles  or  in  jugs  containing  more 
^^  than  one  quart,  24  cents  per  gallon ;  if  imported  otherwise  than  in  bot- 
tles or  jugs,  8  cents  per  gallon ;  and  in  addition  thereto,  on  all  of  the 
foregoing,  duty  shall  be  collected  upon  the  bottles  or  other  containers 
at  one-third  of  the  rates  that  would  be  charged  thereon  if  imported 
empty  or  separately. 

301.  All  mineral  waters  and  all  imitations  of  natural  mineral  waters, 
and  all  artificial  mineral  waters  not  specially  provided  for  in  this  section, 
in  green  or  colored  glass  bottles,  containing  not  more  than  one  pint,  20 
cents  per  dozen  bottles.  If  containing  more  than  one  pint  and  not  more 
than  one  quart,  30  cents  per  dozen  bottles.  But  no  separate  duty  shall 
be  assessed  upon  the  bottles.  If  imported  otherwise  than  in  plain  green 
or  colored  glass  bottles,  or  if  imported  in  such  bottles  containing  more 
than  one  quart,  24  cents  per  gallon,  and  in  addition  thereto  duty  shall 
be  collected  upon  the  bottles  or  other  covering  at  the  same  rates  that 
would  be  charged  thereon  if  imported  empty  or  separately. 

249.  All  imitations  of  natural  mineral  waters,  and  all  artificial  mineral 
1894  {  waters,  20  per  centum  ad  valorem. 

555.  Mineral  waters,  all  not  artificial,     *     *     *.     (Free.) 

341.  All  mineral  waters,  and  all  imitations  of  natural  mineral  waters, 
and  all  artificial  mineral  waters  not  specially  provided  for  in  this  Act,  in 
green  or  colored  glass  bottles,  containing  not  more  than  one  pint,  16  cents 
per  dozen  bottles.  If  containing  more  than  one  pint  and  not  more  than 
one  quart,  25  cents  per  dozen  bottles.  But  no  separate  duty  shall  be 
1890'  assessed  upon  the  bottles.  If  imported  otherwise  than  in  plain  green  or 
colored  glass  bottles,  or  if  imported  in  such  bottles  containing  more  than 
one  quart,  20  cents  per  gallon,  and  in  addition  thereto  duty  shall  be 
collected  upon  the  bottles  or  other  covering  at  the  same  rates  that  would 
be  charged  if  imported  empty  or  separately. 

650.  Mineral  waters,  all  not  artificial.     (Free.) 

138.  All  imitations  of  natural  mineral  waters  and  all  artificial  mineral 
waters,  30  per  centum  ad  valorem. 
622.  Mineral  waters,  all  not  artificial.     (Free.) 

DECISIONS   UNDER  THE   ACT   OF   1913. 

Nigari. — On  the  authority  of  Iwakami  v.  U.  S.  (5  Ct.  Cust.  Appls.,  — ;  T.  D. 
34427)  nigari,  classified  as  mineral  water,  was  held  dutiable  as  a  nonenumer- 

60690°— 18— VOL  1 30 


466  DIGEST   OF  CUSTOMS  DECISIONS. 

atod  manufactured  article  under  i)araRraph  480,   tariff  act  of  1909,  or  para- 
tjraph  385,  tariff  Act  of  1913.— Ab.  37564. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

NiRari  is  not  palatable,  is  not  used  as  a  drinking  water  nor  for  medicinal 
purposes,  but  is  used  in  tlie  cooking  of  certain  oriental  disbes.  This  article  is 
not  to  be  taken  as  a  mineral  water  as  contemplated  by  paragraph  312.  The 
record  does  not  disclose  with  precision  facts  necessary  in  making  a  true  classi- 
fication of  the  merchandise.  It  seems  to  be  a  nonenumerated  manufactured 
article).— Iwakami  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34427;  (G.  A.  Ab. 
33376)  T.  D.  33695  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Mineral  AVater  in  Barrels. — Natural  mineral  water  imported  in  barrels. 
The  water  is  dutiable  at  24  cents  a  gallon  and  the  barrels  at  30  per  cent  under 
paragraph  204  as  barrels.— T.  D.  18622  (G.  A.  4020). 

Salt  Drippings. — The  opinion  of  the  importers  that  it  is  mere  salt  water 
without  any  other  chemical  ingredients  is  not  borne  out  by  the  analysis,  which 
furnishes  a  more  accurate  evidence  of  the  character  of  the  water.  The  fact 
that  the  article  should  be  prepared  in  the  careful  way  stated  by  the  witness, 
namely,  by  being  put  in  sacks  and  allowed  to  drip,  and  should  be  valued  at  the 
sum  stated  in  his  testimony,  would  seem  to  indicate  of  itself  that  it  is  not  mere 
salt  water.  The  analysis  clearly  indicates,  as  we  have  often  decided  in  similar 
cases,  that  it  is  a  mineral  water  different  from  mere  salt  water,  which  would 
contain  substantially  only  sodium  chloride  or  common  salt. 

We  find  that  the  article  is  of  the  same  character  as  that  passed  on  by  the 
board  in  Ab.  19128  (T.  D.  290.56),  and  there  held  to  be  dutiable  as  a  mineral 
water  in  the  absence  of  satisfactory  proof  to  the  contrary.  See  T.  D.  34427 
(C.  C.  A.),  supra.— Ab.  22595  (T.  D.  30294). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Natural  Mineral  Water  is  not -entitled  to  free  entry  in  the  absence  of  a  duly 
authenticated  certificate  showing  that  the  water  is  in  no  way  artificially  pre- 
pared and  is  the  product  of  a  designated  mineral  spring.  The  certificate  is  a 
condition  precedent  to  free  admission. — T.  D.  16845  (G.  A.  3364). 

Potash  Water  dutiable  as  an  artificial  mineral  water  and  not  free  as  similar 
to  lemonade,  soda  water,  etc.— T.  D.  17480  (G.  A.  3619). 

Sarsaparilla  is  free  as  similar  to  lemonade,  soda  water,  etc.  T.  D.  17479 
(G.  A.  3618).— T.  D.  18407  (G.  A.  3964). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Sprudel  Water,  and  Bottles  Containing  Same. — Natural  mineral  waters 
from  the  Union-Sprudel,  Gcrolstein,  free,  and  the  bottles  containing  it  dutiable 
under  paragraphs  103  and  104.— T.  D.  13957  (G.  A.  2062). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Natural  Mineral  Waters. — The  Secretary,  with  a  view  to  facilitate  the  work 
of  collector,  may  not  make  such  regulations  as  would  seem  to  negative  existing 
law.  The  importation  of  natural  mineral  waters  is  permitted  free  of  duty. 
Under  these  circumstances  an  importer  is  not  restricted  to  a  certificate  of  the 
owner  of  the  spring  in  showing  the  character  of  the  water. — Pascal  v.  Sullivan, 
21  Fed.  Rep.,  496. 


1913 


SCHEDTTLE  I— COTTON  ^lANUFACTURES. 

230.  Cotton  tlirend  and  carded  yarn,  warps,  or  warp  yarn,  whether 
on  beams  or  in  bundles,  skeins,  or  cops,  or  in  any  other  form,  not 
combed,  bleached,  dyed,  mercerized,  or  colored,  except  spool  thread  of 
cotton,  crochet,  darning,  and  embroidery  cottons,  hereinafter  provided 
for.  shall  be  subject  to  the  following  rates  of  duty : 

Numbers  up  to  and  including  number  nine,  5  per  centum  ad  valorem ; 
exceeding  number  nine  and  not  exceeding  number  nineteen,  7^  per  centum 
ad  valorem ;  exceeding  number  nineteen  and  not  exceeding  number  thirty- 
nine,  10  per  centum  ad  valorem ;  exceeding  number  thirty-nine  and  not 
exceeding  number  forty-nine,  15  per  centum  ad  valorem ;  exceeding  num- 
ber forty-nine  and  not  exceeding  number  fifty-nine,  17*  per  centum  ad 
valorem ;  exceeding  number  fifty-nine  and  not  exceeding  number  seventy- 
nine,  20  per  centum  ad  valorem ;  exceeding  number  seventy-nine  and  not 
exceeding  number  ninety-nine,  22^  per  centum  ad  valorem ;  exceeding 
number  ninety-nine,  25  per  centum  ad  valorem.  When  combed,  bleached, 
dyed,  mercerized,  or  colored,  they  shall  be  subject  to  the  following  rates 
of  duty :  Numbers  up  to  and  including  number  nine,  7*  per  centum  ad 
valorem ;  exceeding  number  nine  and  not  exceeding  number  nineteen,  10 
per  centum  ad  valorem ;  exceeding  number  nineteen  and  not  exceeding 
number  thirty-nine.  12^  per  centum  ad  valorem ;  exceeding  number 
thirty-nine  and  not  exceeding  number  forty-nine,  17*  per  centum  ad 
valorem ;  exceeding  number  forty-nine  and  not  exceeding  number  fifty- 
nine,  20  per  centum  ad  valorem ;  exceeding  number  fifty-nine  and  not 
exceeding  number  seventy-nine,  22*  per  centum  ad  valorem ;  exceeding 
number  seventy-nine  and  not  exceeding  number  ninety-nine,  25  per  centum 
ad  valorem ;  exceeding  number  ninety-nine,  27*  per  centum  ad  valorem. 
Cotton  waste  and  flocks,  manufactured  or  otherwise  advanced  in  value, 
cotton  card  laps,  roping,  sliver,  or  roving,  5  per  centum  ad  valorem. 

313.  Cotton  thread  and  carded  yarn,  warps  or  warp  yarn,  in  singles, 
whether  on  beams  or  in  bundles,  skeins,  or  cops,  or  in  any  other  form, 
except  spool  thread  of  cotton,  crochet,  darning,  and  embroidery  cottons, 
hereinafter  provided  for,  not  colored,  bleached,  dyed,  or  advanced  be- 
yond the  condition  of  singles  by  grouping  or  twisting  two  or  more  single 
yarns  together,  2i  cents  per  pound  on  all  nimibers  up  to  and  including 
number  fifteen,  one-sixth  of  a  cent  per  number  per  pound  on  all  numbers 
exceeding  number  fifteen  and  up  to  and  including  number  thirty,  and 
one-fifth  of  a  cent  per  number  per  pound  on  all  numbers  exceeding 
number  thirty:  Provided,  That  none  of  the  foregoing  shall  pay  a  less 
rate  of  duty  than  15  per  centum  ad  valorem ;  colored,  bleached,  dyed, 
combed,  or  advanced  beyond  the  condition  of  singles  by  grouping  or 
twisting  two  or  more  single  yarns  together,  whether  on  beams  or  in 
bundles,  skeins,  or  cops,  or  in  any  other  form,  except  spool  thread  of 
cotton,  crochet,  darning,  and  embroidery  cottons,  hereinafter  provided 
for,  6  cents  per  pound  on  all  numbers  up  to  and  including  number 
twenty-four,  and  on  all  numbers  exceeding  number  twenty-four  and  up 
to  number  eighty,  one-fourth  of  1  cent  per  number  per  pound ;  on  num- 
1909  her  eighty  and  up  to  number  two  hundred,  three-tenths  of  1  cent  per 
number  per  pound ;  on  number  two  hundred  and  above,  60  cents  per 
pound,  and  one-tenth  of  1  cent  per  number  per  pound  additional  for 
every  number  in  excess  of  number  two  hundred ;  cable-laid  yarns  or 
threads,  made  by  grouping  or  twisting  two  or  more  grouped  or  twisted 
yarns  or  threads  together,  not  colored,  bleached,  or  dyed,  four-tenths 
of  1  cent  per  number  per  pound ;  colored,  bleached,  or  dyed,  nine-twen- 

467 


1909 


1897 


468  DIGEST   OF  CUSTOMS  DECISIONS. 

tieths  of  1  cent  per  number  per  pound :  Provided  further,  That  said 
threads  and  yarns,  colored,  bleached,  dyed,  combed,  advanced  beyond 
the  condition  of  sinjrles,  and  cable-laid  yarns  or  threads,  as  hereinbefore 
provideil,  except  those  (other  than  cable-laid  threads  and  yarns)  finer 
than  number  one  hundred  and  forty  shall  not  pay  a  less  rate  of  duty 
than  20  per  centum  ad  valorem  :  And  provided  further,  That  all  the  fore- 
going threads  and  yarns  as  hereinbefore  provided,  when  mercerized  or 
subjected  to  any  similar  process,  shall  pay  in  addition  to  the  foregoing 
specific  rates  of  duty,  one  fortieth  of  1  cent  per  number  per  pound  ;  cotton 
card  laps,  roping,  sliver,  or  roving,  35  per  centum  ad  valorem.  Cotton 
waste  and  tlocks,  manufactured  or  otherwise  advanced  in  value,  20  i)er 
centum  ad  valorem. 

302.  Cotton  thread  and  carded  yarn,  warps  or  warp  yarn,  in  singles, 
whether  on  i)e.ams  or  in  bundles,  sk«Mns,  or  coi»s,  or  in  any  other  form, 
except  spool  thread  of  cotton  hereinafter  provided  for,  not  colored, 
bleached,  dyed,  or  advanced  beyond  the  condition  of  singles  by  group- 
ing or  twisting  two  or  more  single  yarns  together,  3  cents  per  pound  on 
all  numbers  up  to  and  including  number  fifteen,  one-fifth  of  a  cent  per 
number  per  pound  on  all  numbers  exceeding  number  fifteen  and  up  to 
an<l  including  number  thirty,  and  one-fourth  of  a  cent  per  number  per 
pound  on  all  numbers  exceeding  number  thirty ;  colored,  bleached,  dyed, 
combed,  or  advanced  beyond  the  condition  of  singles  by  grouping  or 
twisting  two  or  more  single  yarns  together,  whether  on  beams,  or  in 
bundles,  skeins,  or  cops,  or  in  any  other  form,  except  spool  thread  of 
cotton  hereinafter  provided  for,  6  cents  per  pound  on  all  numbers  up  to 
and  including  number  twenty,  and  on  all  numbers  exceeding  number 
twenty  and  up  to  number  eighty,  one-fourth  of  1  cent  per  number  per 
pound ;  on  number  eighty  and  above,  three-tenths  of  1  cent  per  number 
per  i)ound ;  cotton  card  laps,  roping,  sliver,  or  roving,  45  per  centum  ad 
valorem. 

250.  Cotton  thread  and  carded  yarn,  warps  or  warp  yarn,  in  singles, 
whether  on  beams  or  in  bundles,  skeins  or  cops,  or  in  any  other  form, 
except  spool  thread  of  cotton  hereinafter  provided  for,  not  colored, 
bleached,  dyed,  or  advanced  beyond  the  condition  of  singles  by  grouping 
or  twisting  two  or  more  single  yarns  together.  3  cents  per  pound  on  all 
numbers  up  to  and  including  number  fifteen,  one-fifth  of  a  cent  per 
number  per  pound  on  all  numbers  exceeding  number  fifteen  and  up  to 
and  including  number  thirty,  and  one-quarter  of  a  cent  per  number  per 
pound  on  all  numbers  exceeding  number  thirty;  colored,  bleached, 
dyed,  combed  or  advanced  beyond  the  condition  of  singles  by  grouping 
1894  or  twisting  two  or  more  single  yarns  together,  whether  on  beams,  or  in 
bundles,  skeins,  or  cops,  or  in  any  other  form,  except  spool  thread  of 
cotton  hereinafter  provided  for,  6  cents  per  pound  on  all  numbers  up  to 
and  including  number  twenty,  and  on  all  numbers  exceeding  number 
twenty,  three-tenths  of  a  cent  per  number  per  pound  :  I'rovided,  how- 
ever. That  in  no  case  shall  the  duty  levied  exceed  8  cents  per  pound 
on  yarns  valued  at  not  exceeding  25  cents  per  pound,  nor  exceed  15 
cents  jier  i)ound  on  yarns  valued  at  over  2.")  cents  per  ikhiikI  and  not 
exeeeding  40  cents  per  pound:  And  provided  further.  That  on  all  yarns 
valued  at  more  than  40  cents  per  pound  there  shall  be  levied,  collected, 
and  paid  a  duty  of  45  per  centum  ad  valorem. 

342.  Cotton  thread,  yarn,  warps,  or  warp  yarn,  whether  single  or 
advanced  beyond  the  condition  of  single,  by  grouping  or  twisting  two 
or  more  single  yarns  together,  whether  on  beams  or  in  bundles,  skeins, 
or  cops,  or  in  any  other  form  except  spool  thread  of  cotton,  hereinafter 
provided  for,  valued  at  not  exceeding  25  cents  per  pound,  10  cents  per 
pound  ;  valued  at  over  25  cents  per  pound  and  not  exceeding  40  cents 
per  iMumd.  18  cents  per  pound;  valued  at  over  40  cents  per  pound  and 
not  exeeeding  ,50  cents  per  pound,  23  cents  per  pound  ;  valued  at  over 
50  cents  per  jtound  and  not  exceeding  GO  cents  per  pound,  28  cents  per 
pound  ;  valued  at  over  60  cents  per  pound  and  not  exceeding  70  cents  per 
pound,  33  cents  i)er  pound  ;  valued  at  over  70  cents  per  pound  and  not 
exceeding  SO  cents  per  pound,  38  cents  per  pound;  valued  at  over  80 
cents  ])or  poinid  and  not  exceeding  .$1  per  pound.  48  cents  per  pound; 
valued  at  over  $1  per  pound,  50  per  centum  ail  valorem. 


1890 


SCHEDULE   I COTTON    MANUFACTURES.  469 

318.  Cotton  thrwul,  yarn,  warps,  or  warp  yarn,  whether  single  or  ad- 
vanced beyond  the  condition  of  single,  by  twisting  two  or  more  single 
yarns  together,  whether  on  beams  or  in  bundles,  skeins,  or  cops,  or  in 
any  other  form,  valued  at  not  exceeding  25  cents  per  pound,  10  cents 
per  pound  ;  valued  at  over  25  cents  per  pound,  and  not  exceeding  40 
cents  per  pound,  15  cents  per  pound  ;  valued  at  over  40  cents  per  pound, 
1883  and  not  exceeding  50  cents  per  pound,  20  cents  per  pound  ;  valued  at 
over  50  cents  per  pound,  and  not  exceeding  60  cents  per  pound,  25 
cents  per  pound ;  valued  at  over  60  cents  per  pound,  and  not  exceeding 
70  cents  per  pound,  33  cents  per  pound ;  valued  at  over  70  cents  per 
pound,  and  not  ex^ceeding  80  cents  per  pound,  38  cents  per  pound ; 
valued  at  over  80  *ents  per  pound,  and  not  exceeding  $1  per  pound,  48 
cents  per  pound ;  valued  at  over  $1  per  pound,  50  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Artificial  Silk  Waste  which  has  been  put  through  a  combing  process  is  not 
dutiable  as  artificial  silk  yarns  or  filaments  in  the  form  of  singles  under  para- 
graph 405,  but  is  dutiable  by  similitude  as  cotton  sliver  at  the  rate  of  35  per 
cent  ad  valorem  under  paragraph  313.— T.  D.  33473  (G.  A.  7466). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cotton  Yarns. — Cotton  yarns  dyed,  glazed,  and  finished  are  dutiable  under 
paragraph  302,  according  to  the  numbers  of  the  yarns  in  the  gray,  and  also 
according  to  the  weight  of  the  goods  as  landed  in  the  United  States. 

The  word  "  number,"  as  used  in  said  paragraph  302,  means  the  number  of 
the  yarns  in  the  gray  or  original  condition  before  being  dyed,  glazed,  and 
finished. 

The  phrase  "  per  pound,"  as  used  in  said  paragraph  302,  is  to  be  taken  in  its 
ordinary  sense,  and  means  the  weight  of  the  goods  on  arrival  in  the  United 
States,  as  ascertained  by  the  Government  weighers.  Downing  v.  U.  S.  (suit 
2890,  C.  C.  A.,  second  circuit,  unpublished),  affirming  decision  of  the  circuit 
court  (unpublished),  and  In  re  Downing  (G.  A.  4334)  followed.— T.  D.  23283 
(G.  A.  4994). 

Knicker  Yarns. — Cotton  "  knicker,"  "  slub,"  or  "  fancy  yarns  "  held  properly 
dutiable  as  yarns  according  to  number  under  the  provisions  of  paragraph  302. — 
T.  D.  27627  (G.  A.  6443). 

Supercarded  Yarn. — The  protest  related  to  what  is  commercially  known  as 
supercarded  yarn,  representing  two  processes  of  carding.  It  was  classified  as 
combed  cotton  yarn  under  paragraph  302,  and  was  claimed  to  be  dutiable  as 
carded  yarn,  not  combed  or  advanced  beyond  the  condition  of  singles.  Protest 
sustained.— Ab.  20575  (T.  D.  29516). 

DECISIONS  UNDER  THE  ACT  OF  J 894. 

Cotton  Rovings  are  dutiable  as  "  cotton  thread  in  singles  not  advanced 
beyond  the  condition  of  singles  by  grouping  or  twisting  two  or  more  single 
yarns  together,"  under  the  provisions  of  paragraph  25(),  and  not  as  "  manu- 
factures of  cotton,"  under  paragraph  264.  Dunham  v.  U.  S.  (87  Fed.  Rep.,  800) 
followed.     In  re  Dunham  (G.  A.  3839)  reversed.— T.  D.  20953  (G.  A.  4399). 

251.  Spool  thread  of  cotton,  crochet,  darning,  and  embroidery  cottons, 
1913    on  spools,  reels,  or  balls,  or  in  skeins,  cones,  or  tubes,  or  in  any  other 
form,  15  per  centum  ad  valorem. 


470  DIGEST   OF   CUSTOMS   DECISIONS. 

314.  Spool  thread  of  cotton,  crochet,  darning,  and  embroidery  cottons, 
on  spools,  reels,  or  balls,  ct)ntaining  on  eacli  spool,  reel,  or  ball  not  exceed- 
ing one  hundred  yards  of  tliread,  6  cents  per  dozen ;  exceeding  one 
hundred  yards  on  each  spool,  reel,  or  ball,  for  every  additional  hundred 
yards  or  fractional  part  thereof  in  excess  of  one  iiundred,  6  cents  per 
1909  dozen  spools,  reels,  or  balls;  if  in  skeins,  cones,  or  tul>es,  containing  less 
than  six  huiiderd  yard  each,  one-half  of  1  cent  for  each  one  hundred  yards 
or  fractional  part  thereof:  Provided,  That  in  no  case  sliall  tlie  duty  be 
assessed  upon  a  less  number  of  yards  than  is  marked  on  the  spools,  reels, 
cones,  tubes,  skeins,  or  balls:  And  provided  further.  That  none  of  the 
foregoing  shall  pay  a  less  rate  of  duty  than  20  per  centum  ad  valorem. 

S03.  Spool  thread  of  cotton,  including  crochet,  darning,  and  eml)roidery 
cottons  on  .spools  or  reels,  containing  on  each  spool  or  reel  not  exceeding 
one  hundred  yards  of  thread,  G  cents  per  dozen  ;  exceeding  one  hundred" 
yards  on  each  spool  or  reel,  for  every  additional  hundred  yards  or  frac- 
1897  tional  part  thereof  in  excess  of  one  hundred,  G  cents  per  dozen  spools  or 
reels;  if  otherwi.se  than  on  spools  or  reels,  one-half  of  1  cent  for  each 
one  hundred  yards  or  fractional  part  thereof:  Provided,  That  in  no  case 
shall  the  duty  be  a.ssessed  upon  a  less  number  of  yards  than  is  marked 
on  the  spools  or  reels. 

2;")!.  .Spool   thread  of  cotton,   containing  on  each  spool   not  exceeding 

one  hundred  yards  of  thread,  5A  cents  per  dozen;  exceeding  one  hundred 

1894    yards  on  each  .spool,  for  every  additional  one  hundred  yards  of  thread  or 

fractional   part   thereof  in   excess  of  one   hundred  yards,   5J   cents  per 

dozen  spools. 

343.  Spool  thread  of  cotton,  containing  on  each  spool  not  exceeding 
one  hundred  yards  of  thread,  7  cents  per  dozen;  exceeding  one  hundred 
yards  on  each  spool,  for  every  additional  one  hundred  yards  of  thread  or 
fractional  part  thereof  in  excess  of  one  hundred  yards,  7  cents  per  dozen 
spools. 

32G.  Spool   thread  of  cotton,  7  cents  per  dozen  spools,  containing  on 

each  spool  not  exceeding  one  hundred  yards  of  thread ;  exceeding  one 

1883    hundred  yards  on  each  spool,  for  every  additional  one  hundred  yards  of 

thread  or  fractional  part  thereof  in  excess  of  one  hundred  yards,  7  cents 

per  dozen. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Cotton  Yarn  Used  on  Embroidery  Machines. 

Embroidery  Cottons,  as  used  in  paragraph  251,  does  not  include  only  those 
used  in  hand  emln-oidery,  nor  is  it  limited  to  a  commodity  imported  only  in 
skeins. 

Cotton  yarns  used  in  an  embroidery  machine  for  executing  the  embroidery 
design  on  the  face  of  the  fabric  are  dutiable  as  "  embroidery  cottons  "  (par. 
251),  and  not  as  "cotton  thread  and  carded  yard,  warps,  or  warp  yarn" 
(par.  250). 

Cotton  yarns  used  in  an  embroidery  machine  to  lock  the  embroidery  stitch  on 
the  back  of  the  fabric  are  in  fact  u.sed  as  "  embroidery  cottons."  An  importa- 
tion of  such  yarn,  wound  upon  bobbins  so  that  it  can  be  used  only  for  this  pur- 
pose, is  dutiable  as  "embroidery  cottons"  (par.  251),  notwithstanding  that  the 
larger  part  of  such  yarns  is  used  for  other  purposes. — Strauss  &  Co.  et  al.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36982;  (G.  A.  7710)  T.  D.  35314  modified. 

Embroidery  Cotton. — Mercerized  cotton  yarn  of  the  same  character  as 
embroidery  cotton,  even  though  in  the  gray,  dutiable  at  the  rate  of  15  per  cent 
ad  valorem  as  embroidery  cotton  under  paragraph  251. — Dept.  Order  (T.  D. 
35873). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Embroidery  Cotton  in  skeins  of  more  than  6(X)  yards  each,  classified  as 
embroidery  cotton  under  paragraph  314,  was  held  dutiable  as  cotton  yarn 
(par.  313).    Protests  sustained.— Ab.  2G633  (T.  D.  31883). 


SCHEDULE   I COTTON    MANUFACTURES.  471 

The  merchandise  covered  by  these  protests  was  classified  under  the  first 
part  of  paragraph  314  as  embroidery  cotton  on  "  spools,  reels,  or  balls,"  and 
is  claimed  to  be  properly  dutiable  under  the  latter  part  of  said  paragraph 
providing  for  embroidery  cotton  "  in  skeins,  cones,  or  tubes." 

On  the  record  before  us,  we  do  not  see  any  reason  for  disturbing  the  col- 
lector's action,  and  are  of  the  opinion  that  the  general  shape  of  the  completed 
article  and  the  method  of  winding  should  control  the  classification. — Ab.  25G09 
(T.  D.  31616). 

Embroidery  cotton  in  small  balls,  not  exceeding  100  yards,  properly  dutiable 
at  the  rate  of  6  cents  per  dozen  under  the  first  portion  of  paragraph  314. — 
Dept.  Order  (T.  D.  30175). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Darning  Cotton  in  four  strands  slightly  twisted,  in  balls,  is  dutiable  by  the 
yards  in  length  of  darning  cotton  and  not  the  yards  in  length  of  the  several 
strands  of  which  it  is  composed.     Reversing  T.  D.  21370,  G.  A.  4476. — Calhoun, 
Robbins  &  Co.  v.  U.  S.  (C.  C),  99  Fed.  Rep.,  424. 
Embroidery  Cotton. 

Cotton  yarn  in  skeins  from  15,000  to  21,000  yards  each  Held  dutiable  as 
yarn  under  paragraph  302. 

The  merchandise  known  commercially  in  July,  1897,  as  embroidery  cotton  was 
put  up  in  small  skeins.  Loeb  v.  U.  S.  (150  Fed.  Rep.,  327;  T.  D.  27752)  fol- 
lowed; G.  A.  5372  (T.  D.  24560)  overruled.— T.  D.  28803  (G.  A.  6730). 

Cotton  thread  or  yarn  of  the  size  or  twist  known  as  No.  60  5-ply,  put  up  on 
paper  bobbins  and  universally  wound,  which  is  chiefly  used  in  embroidering  by 
machine  but  is  not  commercially  known  as  embroidery  cotton,  is  not  dutiable 
as  "  embroidery  cottons  "  under  paragraph  303,  but  under  the  provision  in  para- 
graph 302  for  cotton  thread  or  yarn. 

Commercial  Designation — Chief  Use. — The  tariff  enumeration  of  "  em- 
broidery cottons  '  being  at  the  time  of  the  passage  of  the  act  a  well-known 
commercial  term,  and  there  being  in  the  paragraph  in  which  it  is  found  nothing 
to  indicate  that  Congress  intended  to  make  chief  use  or  individual  use  the  test 
for  classification  rather  than  commercial  meaning,  the  expression  should  not  be 
construed  to  embrace  merchandise  not  included  in  that  meaning. — Loeb  v. 
U.  S.  (C.  C.  A.),  T  D.  27752;  T.  D.  26942  (C.  C.)  reversed. 

Dutiable  Measure. — Embroidery  cotton  in  skeins  of  about  21  yards  each  is 
dutiable  at  only  one-half  of  a  cent  for  each  100  yards  and  fraction  thereof  con- 
tained in  a  case.— T.  D.  18748  (G.  A.  4061). 

Spool  Thread  of  Cotton.— Cotton  thread  imported  in  skeins,  whether  in  the 
gray  or  bleached,  of  the  character  usually  sold  on  spools,  is  not  dutiable  under 
paragraph  302.  as  cotton  thread,  but  is  dutiable  under  paragraph  303  as  "  spool 
thread  of  cotton  otherwise  than  on  spools  or  reels." — T.  D.  30184  (G.  A.  6952). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Two-ply  Cotton  Thread  on  Reels. — It  is  found  that  it  consists  of  two-ply 
cotton  thread,  and  is  twisted,  and  therefore  falls  within  the  technical  definition 
not  of  yarn  but  of  thread ;  that  it  is  spool  thread  of  cotton,  or  spool  cotton,  and 
is  and  was  so  commercially  known  at  and  prior  to  the  passage  of  the  present 
tariff  act,  on  August  28,  1894 ;  that  the  words  "  spool,"  ''  reel,"  and  "  bobbin  " 
are  words  of  identically  the  same  import  and  are  used  interchangeably. — T.  D. 
17435  (G.  A.  3609). 


472 


DIGEST   OP   CUSTOMS   DECISIONS. 


252.  Cotton  cloili.  Mill  lili'i.ciicd,  dyed,  cdldi-tHl,  staiiu'd,  painted, 
printed,  woven  li.mirod,  or  mercerized,  containing  yarns  the  average 
number  of  wliicli  does  not  exceed  number  nine,  7A  per  centum  ad  valorem; 
exceeding  number  nine  and  not  exceeding  number  nin(>teen,  10  per  centum 
ad  valorem;  exceeding  niunber  nineteen  and  not  exceeding  number 
thirty-nine,  12J  per  centum  ad  valorem;  exceeding  nmnber  thirty-nine 
and  not  exceeding  luimber  forty-nine,  17A  per  centum  ad  valorem;  ex- 
ceeding number  forty-nine  and  not  exceeding  numljcr  tifty-nine,  20  per 
centum  ad  valorem;  exceeding  nuiuber  (ifly-nine  and  not  exceeding  num- 
ber seventy  nine,  22J  per  centum  ad  valorem;  exceeding  number  sev- 
enty-nine and  not  exceeding  luimber  ninety-nine,  2;")  per  centum  ad 
valorem ;  exceeding  number  ninety-nine,  27*  per  centum  ad  valorem. 
1913  Cotton  cloth  when  bleached,  dyed,  colored,  stained,  painted,  printed, 
woven  figured,  or  mercerized,  containing  yarn  the  average  number  of 
which  does  not  exceed  number  nine,  10  i)er  centum  ad  valorem  ;  exceed- 
ing number  nine  and  not  exceeding  mniiber  nineteen,  12i  per  centum  ad 
valorem  exceeding  number  nineteen  and  not  exceeding  number  thirty-nine, 
15  per  centum  ad  valorem;  exceeding  number  thirty-nine  and  not  exceed- 
ing number  forty-nine,  20  per  centum  ad  valorem ;  exceeding  number 
forty-nine  and  not  exceeding  number  fifty-nine,  22^  per  centum  ad 
valorem;  exceeding  number  fifty-nine  and  not  exceeding  number  seventy- 
nine,  25  per  centum  ad  valorem ;  exceeding  number  seventy-nine  and  not 
exceeding  number  uinety-nine,  27^  per  centum  ad  valorem ;  exceeding 
number  ninety-nine,  30  per  centum  ad  valorem ;  plain  gauze  or  leno 
woven  cotton  nets  or  nettings  shall  be  classified  for  duty  as  cotton  cloth. 

315.  Cotton  cloth,  valued  at  not  over  7  cents  per  square  yard,  not 
bleached,  dyed,  colored,  stained,  painted,  or  printed,  and  not  exceeding 
fifty  threads  to  the  square  inch,  counting  the  warp  and  filling,  1  cent  per 
s(|nare  yard  ;  if  bleached,  and  valued  at  not  over  9  cents  per  square 
yard,  li  cents  per  square  yard;  if  dyed,  colored,  stained,  painted,  or 
printed,  and  valued  at  not  over  12  cents  per  square  yard.  2  cents  per 
s(|uare  yard;  cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted, 
or  printed,  exceeding  fifty  and  not  exceeding  one  hundred  threads  to  the 
scjuare  inch,  counting  the  warp  and  filling,  and  valued  at  not  over  7 
cents  per  square  yard,  not  exceeding  six  square  yards  to  the  pound,  li  cents 
per  s(iuare  yard ;  exceeding  six  and  not  exceeding  nine  square  yards  to 
the  pound,  1^  cents  per  square  yard;  exceeding  nine  square  yards  to  the 
pound,  1 J  cents  per  square  yard ;  cotton  cloth,  not  bleached,  dyed,  colored, 
stained,  painted,  or  printed,  not  exceeding  one  hundread  threads  to  the 
s(iuare  inch,  counting  the  warp  and  filling,  and  valued  at  over  7  and  not 
over  9  cents  per  square  yard,  2J  cents  per  square  yard ;  valued  at  over 
9  and  Jiot  over  10  cents  per  square  yard,  2J  cents  per  square  yard  ;  valued 
at  over  10  and  not  over  12*  cents  per  square  yard,  4  cents  per  square 
yard ;  valued  at  over  12*  and  not  over  14  cents  per  square  yard,  5  cents 
per  square  yard ;  valued  at  over  14  cents  per  square  yard,  6  cents  per 
1909  i  square  yard,  but  not  less  than  25  per  centum  ad  valorem  ;  cotton  cloth, 
exceeding  fifty  and  not  exceeding  one  hundred  threads  to  the  square  inch, 
counting  the  warp  and  filling,  if  bleached,  and  valued  at  not  over  9  cents 
per  square  yard,  not  exceeding  six  .square  yards  to  the  pound,  1^  cents 
per  square  yard ;  exceeding  six  and  not  exceeding  nine  .square  yards  to 
the  pound,  1 J  cents  per  square  yard ;  exceeding  nine  square  yards  to 
the  pound,  2J  cents  per  square  yard ;  cotton  cloth,  not  exceeding  one  hun- 
dred threads  to  the  square  inch,  counting  the  warp  and  filling,  if  bleached, 
and  valued  at  over  9  and  not  over  11  cents  per  square  yard,  2 J  cents  per 
s(juare  yard ;  valued  at  over  11  and  not  over  12  ( ents  per  .square  yard, 
4  cents  ix?r  square  yard ;  valued  at  over  12  and  not  over  15  cents  per 
sqimre  yard,  5  cents  per  square  yard ;  valued  at  over  15  and  not  over  16 
cents  per  square  yard,  6  cents  per  square  yard;  valued  at  over  16  cents 
per  square  yard,  7  cents  per  square  yard,  but  not  less  than  25  per  centum 
ad  valorem;  cotton  cloth,  exceeding  fifty  and  not  exceeding  one  hundred 
threads  to  the  square  inch,  counting  the  warp  and  filling,  if  dyed,  colored, 
stained,  painted,  or  printed,  and  valued  at  not  over  12  cents  per  square 
yard,  not  exceeding  six  square  yards  to  the  pound,  2J  cents  per  square 
yard ;  exceeding  six  and  not  exceeding  nine  square  yards  to  the  pound, 
3}  cents  per  square  yard ;  exceeding  nine  square  yards  to  the  pound, 
1 3*  cents  per  square  yard ;  cotton  cloth,  not  exceeding  one  hundred  threads 


SCHEDULE   I COTTON    MANUFACTURES.  473 

to  the  square  inch,  counting  the  warp  and  filling,  if  dyed,  colored,  stained, 
painted,  or  printed,  and  valued  at  over  12  and  not  over  12i  cents  per 
s(|uare  yard,  H'l  cents  jier  s(|U!ire  yard;  valued  at  over  12i  and  not  over 
15  cents  pe'"  scpiare  yard,  .1  c-enis  per  scpiare  yard;  valu(>d  at  over  15  ;ind 
not  over  17^  cents  per  S(iuare  yard,  (!A  cents  per  square  yard;  valued  at 
over  17i  and  not  over  20  cents  per  square  yard,  7i  cents  per  square  yard  ; 
valued  at  over  20  cents  per  square  yard,  9  cents  per  square  yard,  but 
not  less  than  30  per  centum  ad  valorem. 

31G.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  one  hundred  and  not  exceeding  one  hundred  and  fifty 
threads  to  the  square  inch,  counting  the  warp  and  filling,  and  not  ex- 
ceeding four  square  yards  to  the  pound,  1^  cents  per  square  yard ; 
exceeding  four  and  not  exceeding  six  square  yards  to  the  pound,  2 
cents  per  square  yard ;  exceeding  six  and  not  exceeding  eight  square 
yards  to  the  pound,  2i  cents  per  square  yard ;  exceeding  eight  square 
yards  to  the  pound,  2f  cents  per  square  yard ;  any  of  the  foregoing 
valued  at  over  9  and  not  over  10  cents  per  square  ward,  3  cents  per 
square  yard ;  valued  at  over  10  but  not  over  12^  cents  per  square 
yard,  4|  cents  per  square  yard ;  valued  at  over  12J  and  not  over 
14  cents  per  square  yard,  5^  cents  per  square  yard ;  valued  at  over 
14  and  not  over  16  cents  per  squai-e  yard,  6^  cents  per  square  yard ; 
valued  at  over  16  cents  per  square  yard,  8  cents  per  square  yard,  but 
not  less  than  30  per  centum  ad  valorem ;  if  bleached,  and  not  exceeding 
four  square  yards  to  the  pound,  2^  cents  per  square  yard ;  exceeding 
four  and  not  exceeding  six  square  yards  to  the  pound,  3  cents  per 
square  yard ;  exceeding  six  and  not  exceeding  eight  square  yards  to 
the  pound,  3*  cents  per  square  yard ;  exceeding  eight  square  yards  to 
the  pound,  3f  cents  per  square  yard ;  any  of  the  foregoing,  bleached, 
and  valued  at  over  11  and  not  over  12  cents  per  sqiiare  yard,  4i  cents 
per  square  yard ;  valued  at  over  12  and  not  over  15  cents  per  square 
yard,  5i  cents  per  square  yard ;  valued  at  over  15  and  not  over  16 
cents  per  square  yard,  6*  cents  per  square  yard ;  valued  at  over  16  and 
not  over  20  cents  per  square  yard,  8  cents  per  square  yard  ;  valued  at 
over  20  cents  per  square  yard,  10  cents  per  square  yard,  but  not  less 
than  35  per  centum  ad  valorem  ;  if  dyed,  colored,  stained,  painted,  or 
printed,  and  not  exceeding  four  square  yards  to  the  pound,  3^  cents 
per  square  yard ;  exceeding  four  and  not  exceeding  six  square  yards  to 
the  pound,  3i  cents  per  square  yard ;  exceeding  six  and  not  exceeding 
eight  square  yards  to  the  pound,  4i  cents  per  square  yard ;  exceeding 
eight  square  yards  to  the  pound,  4*  cents  per  square  yard;  any  of  the 
foregoing,  dyed,  colored,  stained,  painted,  or  printed,  and  valued  at 
over  12^  but  not  over  15  cents  per  square  yard,  5^  cents  per  square 
yard ;  valued  at  over  15  and  not  over  17i  cents  per  square  yard,  7 
cents  per  square  yard ;  valued  at  over  17i  but  not  over  20  cents  per 
square  yard,  8  cents  per  square  yard;  valued  at  over  20  cents  per  square 
yard,  10  cents  per  square  yard  but  not  less  than  35  per  centum  ad 
valorem. 

317.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  one  hundred  and  fifty  and  not  exceeding  two  hundred 
threads  to  the  square  inch,  counting  the  warp  and  filling,  and  not  ex- 
ceeding three  and  one-half  square  yards  to  the  pound,  2  cents  per  square 
yard ;  exceeding  three  and  one-half  and  not  exceeding  four  and  one- 
half  square  yards  to  the  pound,  2|  cents  per  square  yard ;  exceeding 
four  and  one-half  and  not  exceeding  six  square  yards  to  the  pound.  3 
cents  per  square  yard ;  exceeding  six  square  yards  to  the  pound,  3^ 
cents  per  square  yard ;  any  of  the  foregoing  valued  at  over  10  and  not 
over  12i  cents  per  square  yard,  4f  cents  per  square  yard ;  valued  at 
over  12|  and  not  over  14  cents  per  square  yard,  5*  cents  per  square 
yard ;  valued  at  over  14  and  not  over  16  cents  per  square  yard,  6^  cents 
"per  square  yard  ;  valued  at  over  16  and  not  over  20  cents  per  square 
yard,  8  cents  per  square  yard ;  valued  at  over  20  cents  i)er  square  yard, 
io  cents  per  square  yard,  but  not  less  than  35  per  centum  ad  valorem ; 
if  bleached,  and  not  exceeding  three  and  one-half  squai'e  yards  to  the 
pound,  2f  cents  per  square  yard ;  exceeding  three  and  one-half  and  not 
exceeding  four  and  one-half  square  yards  to  the  pound,  3*  cents  per 
square  yard ;  exceeding  four  and  one-half  and  not  exceeding  six  square 
yards  to  the  pound,  4  cents  per  square  yard;  exceeding  six  square  yards 


474 


DIGEST   OF  CUSTOMS  DECISIONS. 


1909 


to  the  pound,  4J  cents  per  square  yard ;  any  of  the  foregoing  bleached, 
and  valued  at  over  12  and  not  over  15  cents  per  square  yard,  5J  cents 
per  square  yard  ;  valued  at  over  15  and  not  over  1(5  cents  per  square 
yard,  Gi  cents  per  square  yard  ;  valued  at  over  16  and  not  over  20  cents 
per  square  yard,  8  cents  per  square  yard  ;  valued  at  over  20  cents  per 
square  yard,  10  cents  per  square  yard,  but  not  less  than  35  per  centum 
ad  valorem  ;  if  dyed,  colored,  stained,  painted,  or  printed,  and  not  ex- 
ceeding three  and  one-half  square  yards  to  the  pound,  4i  cents  per 
s(iuare  yard;  exceeding  three  and  one-half  and  not  exceeding  four  and 
one-half  square  yards  to  tlie  pound.  4^  cents  per  square  yard;  exceeding 
four  and  one-half  and  not  exceeding  six  square  yards  to  the  pound.  4!1 
cents  per  square  yard;  exceeding  six  square  yards  to  the  pound,  5  cents 
per  scpiare  yard  ;  any  of  the  foregoing,  dyed,  colored,  stained,  painted, 
or  printeil,  and  valued  at  over  12^  and  not  over  15  cents  per  square  yard, 
G  cents  per  square  yard  ;  valued  at  over  15  and  not  over  17^  cents  per 
square  yard,  7  cents  per  square  yard ;  valued  at  over  17^  and  not  over 
20  cents  per  square  yard,  8  cents  per  square  yard ;  valued  at  over  20 
cents  per  square  yard,  10  cents  per  square  yard  but  not  less  than  40  per 
centum  ad  valorem. 

:}18.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted,  or 
I)rinted,  exceeding  two  liundred  and  not  exceeding  tlu-ee  Inindred  threads 
to  the  square  inch,  counting  the  warp  and  tilling,  and  not  exceeding  two 
and  one-half  square  yards  to  the  pound.  lU  cents  per  S(iuare  yard ;  exceed- 
ing two  and  one-half  and  not  exceeding  three  and  one-lialf  square  yards 
to  the  pound,  4  cents  per  square  yard ;  exceeding  three  and  one-half  and 
not  exceeding  five  square  yards  to  the  pound,  4i  cents  per  scpire  yard ; 
exceeding  five  square  yards  to  the  pound,  5  cents  per  s(piare  yard  ;  any 
of  the  foregoing  valued  at  over  12i  and  not  over  14  cents  per  square 
yard,  5^  cents  per  square  yard  ;  valued  at  over  14  and  not  over  IG  cents 
per  square  yard,  Gi  cents  per  square  yard  ;  valued  at  over  IG  and  not 
over  20  cents  per  square  yard,  8  cents  per  square  yard;  valued  at  over 
20  cents  per  square  yard,  10  cents  i)er  square  yard,  but  not  less  than  40 
per  centum  ad  valorem  ;  if  lileached,  and  not  exceeding  two  and  one-lialf 
square  yards  to  the  pound,  42  cents  per  square  yard  ;  exceeding  two  and 
one-half  and  not  exceeding  tliree  and  one-half  square  yards  to  the  pound, 
5  cents  per  square  yard;  exceeding  three  and  one-half  and  not  exceed- 
ing five  sqimre  yards  to  the  jwund,  5i  cents  per  square  yard ;  exceeding 
five  square  yards  to  the  pound,  6  cents  per  square  yard;  any  of  the 
foregoing,  bleached,  and  valued  at  over  15  and  not  over  16  cents  per 
square  yard,  Gi  cents  per  square  yard  ;  valued  at  over  16  and  not  over 
20  cents  per  stpiare  yard.  8  cents  per  square  yard  ;  valued  at  over  20 
and  not  over  25  cents  per  square  yard,  Hi  cents  per  square  yard;  valued 
at  over  25  cents  per  square  yard,  12i  cents  per  squai'e  yard,  but  not  less 
than  40  per  centum  ad  valorem;  if  dyed,  colored,  stained,  painted,  or 
printed,  and  not  exceeding  three  and  one-half  square  yards  to  the  pound, 
Qi  cents  per  square  yard  ;  exceeding  three  and  one-half  square  yards  to 
the  i)ound,  7  cents  per  square  yard  ;  any  of  the  foregoing,  dyed,  colored, 
stained,  painted,  or  printed,  and  valued  at  over  17J  and  not  over  20  cents 
per  square  yard,  8  cents  per  square  yard ;  valued  at  over  20  and  not  over 
25  cents  per  square  yard.  Hi  cents  per  .square  yard;  valued  at  over  25 
cents  per  square  yard.  12^  cents  per  square  yard,  but  not  le.ss  than  40 
j)er  centum  ad  valorem. 

.'J19.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  three  hundred  threads  to  the  scpuire  inch,  counting 
the  warp  and  filling,  and  not  exceeding  two  square  yards  to  the  pound, 
4  cents  per  .square  yard  ;  exceeding  two  and  not  exceeding  three  square 
yards  to  the  pound,  four  and  one-half  cents  ])er  square  yard ;  exceeding 
three  and  not  exceeding  four  square  yards  to  tlie  pound,  5  cents  per 
scjuare  yard;  exceeding  four  square  yards  to  the  pound.  5i  cents  per 
s(|uare  yard;  any  of  the  foregoing  valued  at  over  14  and  and  not  over  IG 
cents  per  square  yard,  6}  cents  per  square  yard;  valued  at  over  16  and 
not  over  20  cents  per  square  yard,  8  cents  per  square  yard  ;  valued  at  over 
20  and  not  over  25  cents  per  square  yard,  Hi  cents  per  square  yard  ; 
valued  at  over  25  cents  per  square  yard,  12i  cents  per  square  yard,  but 
not  less  than  40  per  centum  ad  valorem  ;  if  bleached  and  not  exceeding 
two  square  yards  to  the  pound,  5  cents  per  square  yard;  exceeding  two 


1909 


1897^ 


SCHEDULE   I COTTON    MANUFACTURES.  475 

and  not  exceeding  three  square  yards  to  the  pound,  5^  cents  per  square 
yard ;  exceeding  three  and  not  exceeding  four  square  y^rds  to  the  pound, 
6  cents  per  square  yard ;  exceeding  four  square  yards  to  the  pound,  6i 
cents  per  square  yard ;  any  of  the  foregoing,  bleached,  and  valued  at 
over  16  and  not  over  20  cents  per  square  yard,  8  cents  per  square  yard ; 
valued  at  over  20  and  not  over  25  cents  per  square  yard,  Hi  cents  per 
square  yard ;  valued  at  over  25  cents  per  square  yard,  12J  cents  per 
square  yard,  but  not  less  than  40  per  centum  ad  valorem ;  if  dyed, 
colored,  stained,  painted,  or  printed,  and  not  exceeding  three  square 
yards  to  the  pound,  Gi  cents  per  square  yard  ;  exceeding  three  square 
yards  to  the  pound,  8  cents  per  square  yard;  any  of  the  foregoing,  dyed, 
colored,  stained,  painted,  or  printed,  and  valued  at  over  20  and  not  over 
25  cents  per  square  yard,  Hi  cents  per  square  yard;  valued  at  over  25 
cents  per  square  yard,  12i  cents  per  square  yard,  but  not  less  than  40 
per  centum  ad  valorem, 

323.  In  addition  to  the  duty  or  duties  imposed  upon  cotton  cloth  by 
the  various  provisions  of  this  section,  there  shall  be  paid  the  following 
cumulative  duties,  the  intent  of  this  paragraph  being  to  add  such  duty 
or  duties  to  those  to  which  the  cotton  cloth  would  be  liable  if  the 
provisions  of  this  paragraph  did  not  exist,  namely :  On  all  cotton 
cloth  in  which  other  than  the  ordinary  warp  and  filling  threads  are 
used  to  form  a  figure  or  fancy  effect,  whether  known  as  lappets  or  other- 
wise, 1  cent  per  square  yard  if  valued  at  not  more  than  7  cents  per 
square  yard,  and  2  <:ents  per  square  yard  if  valued  at  more  than  7 
cents  per  square  yard ;  on  all  cotton  cloth  mercerized  or  subjected  to 
any  similar  process,  1  cent  per  square  yard. 

304.  Cotton  cloth  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  and  not  exceeding  fifty  threads  to  the  square  inch,  counting  the 
warp  and  filling,  1  cent  per  square  yard ;  if  bleached,  li  cents  per 
square  yard ;  if  dyed,  colored,  stained,  painted,  or  printed,  2  cents  per 
square  yard. 

305.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  and  not  exceeding  fifty  threads  to  the  square  inch,  counting  the 
square  inch,  counting  the  warp  an  filling,  and  not  exceeding  six  square 
yards  to  the  pound,  IJ  cents  per  square  yard;  exceeding  six  and  not  ex- 
ceeding nine  square  yards  to  the  pound,  1^  cents  per  square  yard;  exceed- 
ing nine  square  yards  to  the  pound,  IJ  cents  per  square  yard ;  if  bleached, 
and  not  exceeding  six  square  yards  to  the  pound,  1^  cents  per  square 
yard ;  exceeding  six  and  not  exceeding  nine  square  yards  to  the  pound, 
IJ  cents  per  square  yard ;  exceeding  nine  square  yards  to  the  pound.  2 J 
cents  per  square  yard ;  if  dyed,  colored,  stained,  painted,  or  printed,  and 
not  exceeding  six  square  yards  to  the  pound,  2f  cents  per  square  yard ; 
exceeding  six  and  not  exceeding  nine  square  yards  to  the  pound.  Si  cents 
per  square  yard ;  exceeiling  nine  square  yards  to  the  pound.  3*  cents  per 
square  yard  :  Provided,  That  on  all  cotton  cloth  not  exceeding  one  hundred 
threads  to  the  square  inch,  counting  the  warp  and  filling,  not  bleached, 
dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  7  cents  per 
square  yard,  25  per  centum  ad  valorem ;  bleached,  valued  at  over  9 
cents  per  square  yard,  25  per  centum  ad  valorem  ;  and  dyed,  colored, 
stained,  painted,  or  printed,  valued  at  over  12  cents  per  square  yard, 
there  shall  be  levied,  collected,  and  paid  a  duty  of  30  per  centum  ad 
valorem. 

306.  Cotton  cloths,  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  one  hundred  and  not  exceeding  one  hundred  and 
fifty  threads  to  the  square  inch,  counting  the  warp  and  filling,  and  not 
exceeding  four  square  yards  to  the  pound,  1}  cents  per  square  yard ; 
exceeding  four  and  not  exceeding  six  square  yards  to  the  pound,  2  cents 
per  square  yard ;  exceeding  six  and  not  exceeding  eight  square  yards 
to  the  pound,  2J  cents  per  square  yard ;  exceeding  eight  square  yards  to 
the  pound,  2J  cents  per  square  yard  ;  if  bleached,  and  not  exceetling  four 
square  yards  to  the  pound,  2^  cents  per  square  yard ;  exceeding  four  and 
not  exceeding  six  square  yards  to  the  pound,  3  cents  per  square  yard  ; 
exceeding  six  and  not  exceeding  eight  square  yards  to  the  pound.  3^ 
cents  per  square  yard ;  exceeding  eight  square  yards  to  the  pound,  3i 
cents  per  square  yard ;  if  dyed,  colored,  stained,  painted,  or  printed,  and 
not  exceeding  four  square  yards  to  the  pound,  3^  cents  per  square  yard; 
exceeding  four  and  not  exceeding  six  square  yards  to  the  pound,  3J  cents 


476 


DIGEST   OF   CUSTOMS   DECISIONS. 


1897 


f  per  square  yard;  exceeding  six  and  not  exceedinj?  eight  square  yards  to 
tiie  iK)und,  4i  cents  per  square  yard;  exceeding  eiglit  square  yards  to 
the  pound,  4i  cents  jier  scpiare  yard:  Provided,  Tliat  on  all  cotton  cloth 
exceeding  one  hundred  and  not  exceeding  one  hundred  and  tifty  threads 
to  the  square  inch,  counting  the  warp  and  filling,  not  l)leached,  dyed, 
colored,  stained,  painted,  or  i)rinted,  valued  at  over  9  cents  per  square 
yard,  ."iit  per  centum  ad  valorem;  hleached,  valued  at  over  11  cents  per 
square  yard,  35  per  centum  ad  valorem ;  dyed,  colored,  stained,  painted, 
or  printed,  valued  at  over  12^  cents  per  square  yard,  there  shall  be 
levied,  collected,  and  paid  a  duty  of  35  per  centum  ad  valorem. 

307.  Cotton  cloth  nctt  hleached.  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  one  hundred  and  fifty  and  not  exceeding  two  hundred 
threads  to  (he  square  indi.  counting  the  warp  and  filling,  and  not  exceed- 
ing three  and  one-half  scpiare  yards  to  the  pound,  2  cents  per  scjuare 
yard;  exceeding  three  and  one-half  and  not  exceeding  four  and  one-half 
square  yard.s  to  the  pound,  2J  cents  per  square  yard;  exceeding  four  and 
one-half  and  not  exceeding  six  square  yards  to  the  pound,  3  cents  per 
square  yard  ;  exceeding  six  square  yards  to  the  pound.  3*  cents  per  square 
yard  ;  if  Dleached.  and  not  exceeding  three  and  one-half  square  yards  to 
the  pound,  2J  cents  per  square  yard  ;  exceeding  three  and  one-half  and 
not  exceeding  four  and  one-half  square  yards  to  the  pound,  3J  cents  per 
square  yard  ;  exceeding  four  and  one-half  and  not  exceeding  six  square 
yards  to  the  pound.  4  cents  per  square  yard;  exceeding  six  square  yards 
to  the  pound,  4i  cents  per  square  yard;  if  dyed,  colored,  stained,  painted 
or  printed,  and  n<jt  exceeding  three  and  one-half  square  yards  to  the 
pound,  4J  cents  per  square  yard;  exceeding  three  and  one-lialf  and  not 
exceeding  four  and  one-half  square  yards  to  the  pound,  4A  cents  ])er 
square  yard  ;  exceeding  four  and  one-half  and  not  exceeding  six  .square 
yards  to  the  pound,  4J  cents  per  square  yard  ;  exceeding  six  square  yards 
to  the  pound,  5  cents  per  square  yard  :  Provided,  That  on  all  cotton  cloth 
exceeding  one  hundred  and  fifty  and  not  exceeding  two  hundred  threads 
to  the  square  inch,  counting  the  warp  and  filling,  not  bleached,  dyed, 
colored,  stained,  painted,  or  printed,  valued  at  over  10  cents  per  square 
yard.  35  per  centum  ad  valorem;  bleached,  valued  at  over  12  cents  ])er 
square  yard,  35  per  centum  ad  valorem ;  dyed,  colored,  stained,  painted, 
or  printed,  valued  at  over  12^  cents  per  .sqiuire  yard,  there  shall  be  levied, 
collected,  and  paid  a  duty  of  40  per  centum  ad  valorem. 

308.  Cotton  cloth  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  two  hundred  and  not  exceeding  three  hundred  threads 
to  the  square  inch,  counting  the  warp  and  filling,  and  not  exceeding  two 
un<l  one-half  square  yards  to  the  pound,  3^  cents  per  square  yard ;  exceed- 
ing two  and  one-half  and  not  exceeding  three  and  one-half  square  yards 
to  tiie  pound,  4  cents  per  square  yard  ;  exceeding  three  and  one-half  and 
not  exceeding  five  square  yards  to  the  pound,  4^  cents  per  square  yard ; 
exceeding  five  square  yards  to  the  pound,  5  cents  per  square  yard  ;  if 
bleached,  and  not  exceeding  two  and  one-half  square  yards  to  the  pound, 
4i  cents  per  square  yard  ;  exceeding  two  and  one-half  and  not  exceed- 
ing three  and  one-half  square  yards  to  the  pound,  5  cents  per  square 
yard;  exceeding  three  and  one-half  and  not  exceeding  five  square  yards 
to  the  pound,  5i  cents  per  square  yard;  exceeding  five  square  yards 
to  the  pound,  6  cents  per  square  yard;  if  dyed,  colored,  stained,  painted, 
or  printed,  and  not  exceeding  three  and  one-half  .square  yards  to  the 
pound,  6i  cents  per  square  yard;  exceeding  three  and  one-half  square 
yards  to  the  pound,  7  cents  per  square  yard  :  J'rovidrd,  That  on  all  such 
cotton  cloths  not  bleached,  dyed,  colored,  stained,  i)ainted,  or  printed, 
valued  at  over  12i  cents  per  square  yard;  bleached,  valued  at  over  15 
cents  per  square  yard;  and  dyed,  colored,  stained,  painted,  or  printed, 
valued  at  over  17^  cents  per  square  yard,  there  shall  be  levied,  collected, 
and  paid  .i  duty  of  40  per  centum  ad  valorem. 

309.  Cotton  cloth  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  three  hundred  threads  to  the  square  inch,  counting 
the  warp  and  filling,  and  not  exceeding  two  square  yards  to  the  pound, 
4  cents  per  .square  yard ;  exceeding  two  and  not  exceeding  three  scpiaro 
yards  to  the  pound,  4i  cents  per  square  yard;  exceeding  three  and  not 
exceeding  four  .square  yards  to  the  pound,  5  cents  per  square  yard; 
exceeding  four  .square  yards  to  the  jiound.  5A  cents  per  square  yard ;  if 
bleached  and  not  exceeding  two  square  yards  to  the  pound,  5  cents  per 


1909 


1894 


S^^iriDui^E   I COTTON    MANUFACTURES.  477 

square  yard ;  exceeding  two  and  not  exceeding  three  square  yards  to  the 
pound,  5i  cents  per  square  yard;  exceeding  tliree  and  not  exceeding  four 
square  yards  to  the  pound,  6  cents  per  square  yard ;  exceeding  four 
8(iuare  yards  to  the  pound,  6^  cents  per  square  yard ;  if  dyed,  colored, 
stained,  painted,  or  printed,  and  not  exceeding  three  square  yards  to  the 
pound,  iii  cents  per  square  yard  ;  exceeding  three?  square  yards  to  tlie 
pound,  S  cents  per  square  yard  :  Provided,  That  on  all  such  cotton  cloths 
not  hleached,  dyed,  colored,  stained,  painted,  or  printed,  valued  at  over 
14  cents  PlM'  square  yard ;  hleached,  valued  at  over  16  cents  per  square 
yard  ;  and  dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  20 
cents  per  square  yard,  there  shall  he  levied,  collected,  and  paid  a  duty  of 
40  per  centum  ad  valorem. 

313.  Cotton  cloth  in  which  other  than  the  ordinary  warp  and  filling 
threads  have  been  introduced  in  the  process  of  weaving  to  form  a  figure, 
whether  known  as  lappets  or  otherwise,  and  whether  unbleached, 
bleached,  dyed,  colored,  stained,  painted,  or  printed,  shall  pay,  in  addition 
to  the  duty  herein  provided  for  otlier  cotton  cloth  of  the  same  descrip- 
tion, or  condition,  weight,  and  count  of  threads  to  the  square  inch,  1  cent 
per  square  yard  if  valued  at  not  more  than  7  cents  per  square  yard,  and 
[2  cents  per  square  yard  if  valued  at  more  than  7  cents  per  square  yard. 

252.  Cotton  cloth  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  and  not  exceeding  fifty  threads  to  the  square  inch,  counting  the 
warp  and  filling,  1  cent  per  square  yard ;  if  bleached,  li  cents  per  square 
yard ;  if  dyed,  colored,  stained,  painted,  or  printed,  2  cents  per  square 
yard. 

253.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  fifty  and  not  exceeding  one  hundred  threads  to  the 
square  inch,  counting  the  warp  and  filling,  and  not  exceeding  six  square 
yards  to  the  pound,  li  cents  per  square  yard  ;  exceeding  six  and  not 
exceeding  nine  square  yards  to  the  pound,  1^  cents  per  square  yard ; 
exceeding  nine  square  yards  to  the  pound.  If  cents  per  square  yard ;  if 
bleached  and  not  exceeding  six  square  yards  to  the  pound,  1^  cents  per 
square  yard ;  exceeding  six  and  not  exceeding  nine  square  yards  to  the 
pound,  IJ  cents  per  square  yard ;  exceeding  nine  square  yards  to  the 
pound,  21  cents  per  square  yard ;  if  dyed,  colored,  stained,  painted,  or 
printed,  and  not  exceeding  six  square  yards  to  the  pound,  2J  cents  per 
square  yard ;  exceeding  six  and  not  exceeding  nine  square  yards  to  the 
pound,  3i  ce«ts  per  square  yard ;  exceeding  nine  square  yards  to  the 
pound,  3i  cents  per  square  yard :  Provided,  That  on  all  cotton  cloth  not 
exceeding  one  hundred  threads  to  the  square  inch,  counting  the  warp 
and  filling,  not  bleached,  dyed,  colored,  stained,  painted,  or  printed,  valued 
at  over  7  cents  per  square  yard,  25  per  centum  ad  valorem ;  bleached, 
valued  at  over  9  cents  per  square  yard,  25  per  centum  ad  valorem ;  and 
dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  12  cents  per 
square  yard,  there  shall  be  levied,  collected,  and  paid  a  duty  of  30  per 
centum  ad  valorem. 

254.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  one  hundred  and  not  exceeding  one  hundred  and  fifty 
threads  to  the  square  inch,  counting  the  warp  and  filling,  and  not  exceed- 
ing four  square  yards  to  tlie  pound,  li  cents  per  square  yard ;  exceed- 
ing four  and  not  exceeding  six  square  yards  to  tlie  pound,  2  cents  per 
square  yard ;  exceeding  six  and  not  exceeding  eight  square  yards  to  the 
pound,  21  cents  per  square  yard ;  exceeding  eight  square  yards  to  the 
pound,  2J  cents  per  .square  yard ;  if  bleached,  and  not  exceeding  four 
square  yards  to  the  pound,  21  cents  per  square  yard ;  exceeding  four 
and  not  exceeding  six  square  yards  to  the  pound,  3  cents  per  square 
yard ;  exceeding  six  and  not  exceeding  eight  square  yards  to  the  pound, 
3*  cents  per  square  yard ;  exceeding  eight  square  yards  to  the  pound, 
3$  cents  per  square  yard ;  if  dyed,  colored,  stained,  painted,  or  printed, 
and  not  exceeding  four  square  yards  to  the  pound,  3i  cents  per  square 
yard ;  exceeding  four  and  not  exceeding  six  square  yards  to  the  pound, 
3f  cents  per  square  yard ;  exceeding  six  and  not  exceeding  eight  square 
yards  to  the  pound,  4^  cents  per  square  yard ;  exceeding  eight  square 
yards  to  the  pound,  4^  cents  per  square  yard  :  Provided,  That  on  all 
cotton  cloth  exceeding  one  hundred  and  not  exceeding  one  hundred  and 

.fifty   threads   to   the  square   inch,   counting   the   warp   and   filling,    not 


478  DIGEST   OF   CUSTOMS  DECISIONS. 

bleached,  dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  9 
cents  per  square  yard,  30  per  centum  ad  valorem ;  bleached,  valued  at 
over  11  cents  per  square  yard,  35  per  centum  ad  valorem ;  dyed,  colored, 
stained,  painted,  or  printed,  valued  at  over  12^  cents  per  square  yard, 
there  shall  be  levied,  collected,  and  paid  a  duty  of  35  per  centum  ad 
valorem. 

255.  Cotton  cloth  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  one  hundred  and  fifty  and  not  exceeding  two  hundred 
tlircads  to  the  square  inch,  counting  the  warp  and  filling,  and  not  ex- 
ceiMling  three  and  one-half  square  yards  to  the  pound,  2  cents  per  square 
yard  ;  exceeding  three  and  one-half  and  not  exceeding  four  and  one-half 
scpiare  yards  to  the  pound,  2J  cents  per  square  yard  ;  exceeding  four 
and  ()n(>-half  and  not  exceeding  six  square  yards  to  the  jKJund,  3  cents 
per  sciuare  yard;  exceeding  six  s(|uare  yards  to  tlie  i)oun(l,  ."{^  cents  per 
square  yard;  if  bleached,  and  not  exceeding  three  and  one-half  square 
yards  to  tlie  pound,  2J  cents  per  square  yard;  exceeding  three  and  one- 
half  and  not  exceeding  four  and  one-half  square  yards  to  the  pound, 
3*  cents  per  square  yard ;  exceeding  four  and  one-half  and  not  exceed- 
ing six  square  yards  to  the  pound,  4  cents  per  square  yard  ;  exceeding 
six  square  yards  to  the  pound,  4^  cents  per  square  yard  ;  if  dyed,  colored, 
stained,  painted,  or  printed,  and  not  exceeding  three  and  one-half  square 
yards  to  tlie  pound,  4J  cents  per  square  yard  ;  exceeding  three  and  one- 
half  and  not  exceeding  four  and  one-lialf  square  yards  to  the  pound, 
4A  cents  per  square  yard;  exceeding  four  and  one-half  and  not  exceeding 
.six  square  yards  to  the  pound.  4J  cents  per  square  yard;  exceeding  six 
s(iuare  yards  to  the  pound,  5  cents  per  square  yard:  Provided,  That  on 
all  cotton  cloth  excee<ling  one  hundred  and  fifty  and  not  exceeding  two 

^°°*  ^  liundred  threads  to  the  square  inch,  counting  the  warp  and  filling,  not 
i)leached,  dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  10 
cents  per  square  yard,  35  per  centum  ad  valorem;  bleached,  valued  at 
over  12  cents  per  square  yard,  35  per  centum  ad  valorem ;  dyed,  colored, 
stained,  painted,  or  printed,  valued  at  over  12^  cents  per  square  yard, 
there  shall  be  levied,  collected,  and  paid  a  duty  of  40  per  centum  ad 
valorem. 

256.  Cotton  cloth  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding,  two  hundred  threads  to  the  square  inch,  counting 
the  warp  and  filling,  and  not  exceeding  two  and  one-half  square  yards 
to  the  pound,  3  cents  per  .square  yard  ;  exceeding  two  and  one-half  and 
not  exceeding  three  and  one-half  square  yards  to  the  pound,  3^  cents 
per  square  yard;  exceeding  three  and  one-half  and  not  exceeding  five 
square  yards  to  the  pound,  4  cents  per  square  yard ;  exceeding  five 
square  yards  to  the  pound,  4*  cents  per  square  yard  ;  if  bleached,  and  not 
exceeding  two  and  one-half  square  yards  to  the  pound,  4  cents  per 
square  yard  ;  exceeding  two  and  one-half  and  not  exceeding  three  and 
one-lialf  scpjare  yards  to  the  pound,  4^  cents  per  square  yard ;  exceeding 
three  and  one-lialf  and  not  exceeding  five  square  yards  to  the  pound, 
5  cents  per  square  yard  ;  exceeding  five  .square  yards  to  the  pound,  5i 
cents  per  .square  yard  ;  if  dyed,  colored,  painted,  or  printed,  and  not 
exceeding  three  and  one-half  square  yards  to  the  pound,  5|  cents  per. 
square  yard  ;  exceeding  three  and  otie-lialf  square  yards  to  the  pound, 
6i  cents  per  square  yard:  Provided.  Tliat  on  all  such  cotton  cloths  not 
bleached,  dyed,  colored,  stained,  painted,  or  printed,  value<l  at  over  12 
cents  per  square  yard ;  bleached,  valu<>d  ;it  over  14  cents  per  square 
yard;  and  dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  16 
cents  per  sqimre  yard,  there  shall  be  levied,  collected,  and  paid  a  duty 

>of  35  per  centum  ad  valorem. 

344.  Cotton  cloth  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  and  not  exceeding  fifty  threads  to  the  square  inch,  counting  the 
Avarp  and  filling,  2  cents  per  square  yard  ;  if  ble^iched,  2^  cents  per  square 
yard ;  if  dyed,  colored,  stained,  painted,  or  printed,  4  cents  per  square 
yard. 

1890  ^      345.  Cotton    cloth    not    bleached,    dyed,    colored,    stained,    painted,    or 

printed,  exceeding  fifty  and   not  exceeding  one  hundred   threads  to  tJie 

square  inch,  counting  the  warp  and  filling,  2\  cents  per  square  yard; 

if  bleached,  3  cents  per  square  yard;  if  dyed,  colored,  stained,  painted, 

\  or  printed,  4  cents  per  square  yard :  Provided,  That  on  all  cotton  cloth 


SCHEDULE   I COTTON    MANUFACTURES. 


479 


1890 


1883 


not  exceeding  one  hundred  threads  to  the  square  inch,  counting  the  warp 
and  filling,  not  bleached,  dyed,  colored,  stained,  painted,  or  printed, 
valued  at  over  Gi  cents  per  square  yard  ;  bleached,  valued  at  over  9  cents 
per  square  yard";  and  dyed,  colored,  stained,  painted,  or  printed,  valued 
at  over  12  cents  per  square  yard,  there  shall  be  levied,  collected,  and  paid 
a  duty  of  35  per  centum  ad  valorem. 

346!  Cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  one  hundred  and  not  exceeding  one  hundred  and  fifty 
threads  to  the  square  inch,  counting  the  warp  and  filling,  3  cents  per 
square  yard ;  if  bleached,  4  cents  per  square  yard ;  if  dyed,  colored, 
stained,  painted,  or  printed.  5  cents  per  square  yard:  Provided,  That  on 
all  cotton  cloth  exceeding  one  hundred  and  not  exceeding  one  hundred 
and  fifty  threads  to  the  .square  inch,  counting  the  warp  and  filling,  not 
bleached,  dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  7i 
cents  per  square  yard ;  bleached,  valued  at  over  10  cents  per  square  yard ; 
dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  12*  cents  per 
square  yard,  there  shall  be  levied,  collected,  and  paid  a  duty  of  40  per 
centum  ad  valorem. 

347.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  one  hundred  and  fifty  and  not  exceeding  two  hundred 
threads  to  the  square  inch,  counting  the  warp  and  filling,  34  cents  per 
square  yard ;  if  bleached,  4^  cents  per  square  yard ;  if  dyed,  colored, 
stained,  painted,  or  printed,  5^  cents  per  square  yard:  Provided,  That 
on  all  cotton  cloth  exceeding  one  hundred  and  fifty  and  not  exceeding 
two  hundred  threads  to  the  square  inch,  counting  the  warp  and  filling, 
not  bleached,  dyed,  colored,  stained,  painted,  or  printed,  valued  at  over 
8  cents  per  square  yard  ;  bleached,  valued  at  over  10  cents  per  .square 
yard ;  dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  12  cents 
per  square  yard,  there  shall  be  levied,  collected,  and  paid  a  duty  of  45 
per  centum  ad  valorem. 

348.  Cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted,  or 
printed,  exceeding  two  hundred  threads  to  the  square  inch,  counting 
the  warp  and  filling.  4J  cents  per  square  yard  ;  if  bleached,  54  cents  per 
square  yard ;  if  dyed,  colored,  stained,  painted,  or  printed,  6J  cents  per 
square  yard  :  Provided,  That  on  all  such  cotton  cloths  not  bleached,  dyed, 
colored,  stained,  painted,  or  printed,  valued  at  over  10  cents  per  square 
yard  ;  bleached,  valued  at  over  12  cents  i>er  square  yard ;  and  dyed,  col- 
ored, stained,  painted,  or  printed,  valued  at  over  15  cents  per  square  yard, 
there  shall  be  levied,  collected,  and  paid  a  duty  of  45  per  centum  ad 

'[  valorem :     *     *     *. 

319.  On  all  cotton  cloth  not  bleached,  dyed,  colored,  stained,  painted, 
or  printed,  and  not  exceeding  one  hundred  threads  to  the  square  inch, 
counting  the  warp  and  filling,  24  cents  per  square  yard ;  if  bleached, 
34  cents  per  square  yard ;  if  dyed,  colored,  stained,  painted,  or  printed, 
44  cents  per  square  yard. 

320.  On  all  cotton  cloth,  not  bleached,  dyed,  colored,  stained,  painted, 
or  printed,  exceeding  one  hundred  and  not  exceeding  two  hundred 
threads  to  the  square  inch,  counting  the  warp  and  filling.  3  cents  per 
square  yard ;  if  bleached,  4  cents  per  square  yard ;  if  dyed,  colored, 
stained,  painted,  or  printed,  5  cents  per  square  yard  :  Provided,  That  on 
all  cotton  cloth  not  exceeding  two  hundred  threads  to  the  .square  inch, 
counting  the  warp  and  filling,  not  bleached,  dyed,  colored,  stained, 
painted,  or  printed,  valued  at  over  8  cents  per  square  yard;  bleached, 
valued  at  over  10  cents  per  .square  yard  ;  dyed,  colored,  stained,  painted, 
or  printed,  valued  at  over  13  cents  per  square  yard,  there  shall  be  levied, 
collected,  and  paid  a  duty  of  40  per  centum  ad  valorem. 

321.  On  all  cotton  cloth  exceeding  two  hundred  threads  to  the  square 
inch,  counting  the  warp  and  filling,  not  bleached,  dyed,  colored,  stained, 
painted,  or  printed,  4  cents  per  square  yard  ;  if  bleached,  5  cents  per 
square  yard ;  if  dyed,  colored,  stained,  painted,  or  printed,  6  cents  per 
square  yard :  Provided,  That  on  all  such  cotton  cloths  not  bleached, 
dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  10  cents  per 
square  yard ;  bleached,  valued  at  over  12  cents  per  square  yard ;  and 
dyed,  colored,  stained,  painted,  or  printed,  valued  at  over  15  cents  per 
square  yard,  there  shall  be  levied,  collected,  and  paid  a  duty  of  40  per 

,  centum  ad  valorem. 


480  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

CoIoriMl  Cotton  Cloth. — Cotton  cloth,  htiving  part  of  the  threads  colored 
with  a  blue  tint,  the  coloring  matter  being  a  so-called  fugitive  or  temporary 
color  which  is  intended  to  be  washed  out  before  the  goods  are  finished,  and 
which  is  used  to  enable  the  weaver  to  distinguish  between  the  threads  having 
a  right-hand  and  a  left-hand  twist,  is  nevertheless  colored  cotton  cloth  within 
the  meaning  of  the  statute  and  is  dutiable  at  the  rate  applicable  to  such  mer- 
chandise in  paragraph  252.— T.  D.  35747  (G.  A.  7781). 

Cotton  Cloth,  Woven  Figured. — Figured  cotton  cloth  woven  on  Jaccpiard 
looms,  being  more  specilically  provided  for  as  "  cotton  cloth,  woven  figured." 
than  as  "  all  other  Jacquard  figured  manufactures  of  cotton,"  is  dutiable  at 
the  appropriate  rate  according  to  the  size  of  the  yarn  used  under  paragraph 
252,  and  not  at  30  per  cent  ad  valorem  under  paragraph  258.  Affirmed  T.  D. 
35501  (C.  C.  A.),  infra.— T.  D.  348.58  (G.  A.  7618). 

"  Cotton  cloth  woven  figured  in  the  piece  "  is  more  specific  in  describing  the 
goods  here  than  "  manufactures  of  cotton,  .Tacquard  figured."  "  Cotton  cloth 
woven  figured  "  exactly  describes  the  merchandise,  and  this  is  "  in  the  piece." 
Tlie  provisions  for  cotton  cloth  in  paragraph  252,  as  defined  in  paragraph  2.53, 
control.— U.  S.  v.  Sherman  &  Sons  Co.  et  al.  (Ct.  Cust.  Appls.),  T.  D.  35501; 
(G.  A.  7G1S)  T.  D.  34858  affirmed. 

Plain  Gauze  or  Leno  VV^oven  Nettings. — Cotton  nettings  made  on  the  Not- 
tingluim  lace-curtain  machine  are  not  to  be  classified  as  cotton  cloth  under  the 
last  clause  of  paragraph  252,  which  directs  that  "  plain  gauze  or  leno  woven 
cotton  nets  or  nettings  shall  be  classified  for  duty  as  cotton  cloth,"  but  are 
properly  dutiable  under  the  provision  in  paragraph  358  for  "  nettings  of  what- 
ever yarns,  threads,  or  filaments  composed." — T.  D.  35748  (G.  A.  7782). 

Loop  Crepe. — The  protest  is  sufficient  to  cover  the  goods  classified  as  "  pile 
fabrics  "  under  paragraph  257.  It  was  established  that  the  goods  invoiced  as 
"  loop  crepe  "  did  not  belong  to  the  class  of  fabrics  known  as  "  pile  fabrics  "  in 
trade  and  conunerce  at  and  prior  to  the  enactment  of  the  tariff  act  of  1913. 
These  fabrics  are  either  bleached  or  colored,  and  the  record  shows  that  the 
average  size  of  the  yarn  in  the  cloth  is  between  No.  19  and  No.  39.  We  hold 
that  the  merchandise  invoiced  as  "  loop  crepe "  is  dutiable  at  15  per  cent  ad 
valorem  under  paragraph  252. — Ab.  38432. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Cotton  Bandage  Cloth. — Cotton  fabrics  imported  in  pieces  about  60  yards 
in  length  and  1  yard  in  width,  so  w^oven  that  tht>y  could  be  torn  or  cut  length- 
wise into  bandages  of  2  or  8  inches  in  width  and  about  5i  yards  in  length,  for 
use  in  surgical  dressings,  were  held  dutiable  as  cotton  cloth. — Ab.  24734  (T.  D. 
31255). 

Cotton  Clotli  With  Mercerized  Selvages. — There  were  mercerized  threads 
in  the  selvage,  but  not  in  the  body  of  the  cloth.  The  selvage  is  a  part  of  the 
fabric  only  in  the  sense  of  being  attached  to  it ;  it  has  none  of  the  uses  or  pur- 
poses of  the  textile  to  which  it  is  woven.  It  is  accordingly  a  distinct  entity 
and  can  not  be  taken  to  fix  the  classification  of  the  textile  itself.  U.  S.  v.  Man- 
del  (1  Ct.  Cust.  Appls.,  223;  T.  D.  312.59).— U.  S.  v.  Auffmordt  &  Co.  (Ct.  Cust. 
Appls.),  T.  D.  32.561 ;  (G.  A.  Ab.  26639)  T.  D.  31883  affirmed. 

Cotton  Jacquard  Fabrics. — Cotton  fabrics  made  on  .Tacquard  looms  and 
classified  as  cotton  cloth  under  paragraph  318  were  claimed  to  be  dutiable  as 
"cotton  table  damask"    (par.  331). 


SCHEDULE    I COTTON    MANUFACTURES.  481 

These  fabrics  are  chiefly  used  for  coverln^^  the  headrests  of  railroad  cars  or 
furniture,  and  are  sometimes  used  in  the  malcinj;  of  tablecloths.  The  occasional 
use  of  an  article  does  not  control  its  classification.  Magone  v.  Wiederer  (159 
U.  S.,  555).— Ab.  25476  (T.  D.  31543). 

Cotton  Hep  or  Moire. — Colored  plain  woven  textile  fabrics,  known  as  cotton 
rep  and  cotton  moire,  bavins  either  a  stripe  produced  in  the  weaving  or  a 
watered  effect  produced  by  coloring,  but  not  having  ligures  or  designs  produced 
in  the  weaving,  are  dutiable  as  countable  colored  cotton  cloth  under  priragraphtf 
315  to  320,  and  not  as  "  tapestries  and  other  Jacquard  figured  upholstery  goods  " 
under  paragraph  326.— T.  D.  34024  (G.  A.  7520). 

Cotton  Scarfs  in  the  Piece. — We  do  not  think  that  the  dropping  of  a  certain 
number  of  weft  threads  at  regular  intervals  during  the  process  of  weaving,  in 
addition  to  the  fact  that  the  fabric  is  designed  and  woven  for  the  purpose  of 
making  scarfs,  warrants  its  classification  as  wearing  apparel  partly  made. 
The  dropping  of  the  weft  threads  in  the  weaving  process  in  this  car.e  has  not 
resulted  in  manufacturing  an  article,  and  after  leaving  the  loom  no  labor  has 
been  bestowed  upon  the  fabric  except  to  prepare  it  for  shipment  and  sale  as 
necktie  material. 

We  find  that  the  merchandise  consists  of  colored  cotton  cloth,  mercerized, 
counting  between  150  and  200  tlireads  per  square  inch,  and  we  hold  it  dutiable 
under  paragi'aph  317  at  the  appropriate  rate,  and  in  addition  thereto  1  cent 
per  square  yard  under  paragraph  323.— Ab.  25741  (T.  D.  31654). 

Designs  for  Wearing  Apparel. — Cotton  cloth  in  the  piece,  colored  or  printed 
in  designs  suitable  for  kimonos  or  other  arti<.'les  of  wearing  apparel,  but  not 
manufactured  wholly  or  in  part  into  articles  by  any  process  subsequent  to 
weaving  and  printing,  is  dutiable  as  cotton  cloth,  colored  or  printed,  under  para- 
graph 316  and  not  as  "  articles  of  wearing  apparel  made  up  or  manufactured, 
wholly  or  in  part,  by  the  tailor,  seamstress,  or  manufacturer,"  under  para- 
graph 324.— T.  D.  33643   (G.  A.   7482). 

Figured  Cottons  with  Cord  Ornamentation. — The  merchandise  was  a  cot- 
ton cloth,  commonly  called  striped  or  madras  shirting,  so  woven  that  ordinary 
warp  threads  are  grouped  together  and  covered  with  another  longer  warp 
thread  on  the  face  of  the  fabric  and  presenting  a  rai.sed,  rounded  appearance, 
forming  tliereby,  in  effect  only,  a  so-called  Russian  cord.  Irrespective  of  what 
it  resembles,  this  clotli  is  not  dutiable  under  paragraph  323,  imposing  a  cumu- 
lative duty,  but  under  paragraph  320,  in  connection  with  paragraph  318. — 
U.  S.  V.  McConnell  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  31104;  (G.  A.  7000)  T.  D. 
30467  affirmed. 

Madras  Muslin. — The  only  diffei'ence  between  the  madras  before  us  and 
the  cloth  heretofore  held  by  the  board  and  the  courts  to  contain  "  threads  other 
than  the  ordinary  warp  and  filling"  (Cloflin  v.  U.  S.,  114  Fed.,  259)  is  that  the 
goods  heretofore  passed  upon  have  had  fewer  figures  with  wider  spaces  be- 
tween. We  think  that  the  same  rule  should  apply  to  madras  having  an  all- 
over  figure  like  the  material  here  in  question.— Ab.  34852  (T.  D.  34201). 

Mercerized  Unbleached  Cottons. — Unbleached  cotton  cloth,  mercerized,  is 
dutiable  as  such  at  the  applicable  rates  under  paragraphs  315  to  319  and  para- 
graph 323,  and  not  as  colored  cotton  cloth,  mercerized,  it  being  immaterial  that 
certain  coloring  matter  inherent  in  the  fabric  may  have  been  developed  in  the 
process  of  mercerization.— T.  D.  32419  (G.  A.  7350). 

Table  Covers  in  the  Piece. — Cotton  cloth  so  printed  as  to  form  designs  in 
the  shape  of  table  covers,  assessed  as  articles  made  of  cloth  under  paragraph 
332,  was  held  dutiable  under  paragraph  315.— Ab.  33127  (T.  D.  33660), 

60690°— 18— VOL  1 31 


482  DIGEST   OF   CUSTOMS   DECISIONS. 

Mercerized  Union  Fabrics  wore  hold  to  have  boon  improperly  subjected  t© 
the  addtiional  duty  provided  in  paragraph  323  for  mercerized  cotton  cloth. — 
Ab.  25461  (T.  D.  31543). 

Value  for  R'ltc  Rasis. 

"  Valued." — The  word  "  valued  "  in  paragraph  317  has  no  definite  meaning 
without  referonc<^  to  the  administrative  act  (sec.  28,  tariff  act  of  1909).  Its 
meaning  is  found  in  said  administrative  act. 

Packing  Cases. — In  ascertaining  the  value  of  cotton  cloth  for  the  purpose  of 
determining  the  subdivision  of  paragraph  317,  under  whicli  such  cloth  is 
properly  classifiable,  the  proportionate  value  of  the  packing  ca.ses  should  be 
added  to  the  per  se  value  of  the  cloth  by  reason  of  the  mandatory  provision  in 
subsection  18  of  section  28,  that  "whenever  imported  merchandise  is  subject 
to  a  duty  based  upon  or  regulated  in  any  manner  by  the  \alue  thereof,  the  duty 
shall  be  as.se.ssed  upon  the  actual  market  value  thereof,  including  the  value  of 
all  cases." 

Different  Kaoks  of  Duty  on  Same  Merchandise. — The  fact  that  the  same 
cloth  might  pay  different  rates  of  duty,  dependent  on  whether  or  not  it  is 
imported  in  American-made  cases,  is  immaterial  where  there  is  express  stat- 
utory authority  for  the  collection  of  different  rates  under  different  circum- 
stances.—T.  D.  31542  (G.  A.  7216). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Chintz. — Cotton  cloth  known  as  "  chintz,"  to  which  has  been  applied  a  com- 
position dressing  of  starch  and  dyes  constituting  about  20  per  cent  of  the  weight 
of  the  fabric,  is  not  filled  or  coated  cotton  cloth  within  the  provisions  of  para- 
graph 311,  but  is  dutiable  as  countable  cotton  cloth  within  the  provisions  of  the 
so-called  countable  provisions  of  Schedule  I.  In  re  Pinney  v.  U.  S.  and  G.  A. 
4862  followed.— T.  D.  23433  (G.  A.  5054). 

Colored  Cotton  Cloth. — The  provision  in  paragraphs  305  to  309  for  "  colored  " 
cotton  cloth  does  not  apply  to  goods  in  which  the  only  color  is  given  by  other 
than  ordinary  warp  and  filling  threads  used  in  the  process  of  weaving  to  form 
a  figure,  as  described  in  paragraph  313;  and  in  the  assessment  on  such  goods 
of  the  duty  prescribed  by  the  latter  paragraph  additional  to  that  imposed  "  on 
other  cotton  cloth  of  the  same  description  or  condition,"  etc.,  such  additional 
duty  should  be  added  to  the  rate  applicable  to  uncolored  cottons. — T.  D.  30206 
(G.  A.  6956). 

The  provision  in  paragraphs  305  to  309  for  "  colored  "  cotton  cloth  does  not 
apply  to  goods  in  which  the  only  color  is  given  by  other  than  ordinary  warp  and 
filling  threads  used  in  the  process  of  weaving  to  form  a  figure,  as  described  in 
paragraph  313;  and  in  the  assos.sment  on  such  goods  of  the  duty  prescribed  by 
the  latter  paragraph  additional  to  that  imposed  "  on  other  cotton  cloth  of  the 
same  description  or  condition,"  etc.,  such  additional  duty  should  be  added  to  the 
rate  applicable  to  uncolored  cottons. — U.  S.  t\  Rusch  et  al.  (C  C.  A.),  T.  D. 
2»506;  T.  D.  28859  (C.  C.)  and  (G.  A.  6492)  T.  D.  27762  afllrmed ;  (G.  A.  6670) 
T.  D.  28447  reversed. 

The  word  "  colored,"  as  usetl  in  paragraphs  .305  to  .?09,  is  used  in  a  descrip- 
tive and  not  a  commercial  sense,  and  embraces  any  substantial  coloring  of  the 
fabric. 

Cotton  crash  toweling  in  the  piece,  bleached,  but  having  red.  blue,  and  other 
colored  stripes  running  lengthwise,  and  produced  in  the  weaving  of  the  cloth, 
and  constituting  a  substantial  portion  of  the  surface  of  the  fabric,  is  properly 
dutiable  as  "  colored,"  and  not  as  "  bleached  "  cotton  cloth,  according  to  count 
of  threads,  weight,  value,  etc.,  under  the  so-called  countable  provisions  of 
Schedule  I,  relating  to  "cotton  manufactures."— T.  D.  24217  (G.  A.  5278). 


SCHEDULE   I — COTTON    MANUFACTURES.  483 

Congress  Canvas — Etaraines. — Congress  cuiivas,  camillu  t-uivas,  and  otliei 
cotton  falirifs,  ^crii  or  white  in  color,  fabricated  with  a  plain  weave  of  hard- 
twisted  threads,  so  that  the  open  effect  of  the  meshes  is  preserved  by  the  char- 
acter of  the  threads  used,  are  properly  dutiable  at  the  rate  of  60  per  cent  ad 
valorem  as  etamines  under  the  provisions  of  paragraph  339. 

In  the  construction  of  tariff  laws  a  word  used  in  a  tariff  act  may  be  sus- 
ceptible of  a  free  trade  meaning  as  designating  a  special  group  of  articles,  such 
as  etamines,  although  each  article  in  the  group  is  always  bought  and  sold  by 
its  specific  trade  name,  such  as  congress  canvas  or  Camilla  canvas,  and  none  by 
the  group  designation.     In  re  Herrman  (56  Fed.  Rep.,  477)  followed. 

Articles  having  a  distinct  trade  name  and  use,  made  of  etamines,  having 
passed  beyond  the  category  of  such  and  become  distinct  and  separate  articles 
in  the  trade,  when  made  of  cotton  yarns  are  properly  dutiable  according  to 
count  of  threads,  weight,  value,  etc.,  under  the  provisions  of  paragraphs  304 
to  309.— T.  D.  26692  (G.  A.  6147). 

Cotton  Cloth  with  Diagonal  or  Floating  Threads. — Threads  in  cotton 
cloth,  whether  warp  or  filling,  which  do  not  run  parallel  with  other  warp  or 
filling  threads  of  the  fabric  throughout  its  length  or  width,  as  the  case  may 
be,  but  which  cross  a  number  of  such  threads  at  a  time  in  a  diagonal  or  zigzag 
course,  and  thus  form  scalloped  or  notched  figures,  are  "  other  than  the  ordi- 
nary warp  and  filling  threads,"  the  prime  purpose  of  their  introduction  being  to 
"  form  a  figure  "  in  the  process  of  weaving  cloth. 

Such  threads,  either  warp  or  filling,  in  cotton  cloths  as  only  appear  on  the 
face  of  the  fabric  in  the  form  of  a  figure,  and  when  not  so  appearing  float 
loosely  on  the  back  of  the  fabric,  and  which  (like  those  above  described)  do 
not  perceptibly  contribute  to  the  strength  or  stability  of  the  fabric,  whether 
such  threads  run  parallel  with  the  other  threads  the  full  length  or  width,  as 
the  case  may  be,  of  the  fabric,  or  are  clipped  off,  are  likewise  "  other  than  the 
ordinary  warp  and  filling  threads,"  within  the  intent  and  meaning  of  para- 
graph 313.— T.  D.  22230   (G.  A.  4710). 

Mercerized  Cotton  Cloths  or  sateens,  so-called,  consisting  of  cotton  cloths, 
the  weft  threads  of  which  have  undergone  a  process  known  as  "  mercerizing," 
whereby  the  natural  color  of  the  fiber  has  been  changed  and  a  silky  appearance 
imparted  to  the  fabric,  are  not  known  in  trade  as  unbleached  or  gray  cotton 
cloth  and  are  not  dutiable  as  such ;  they  are  dutiable  under  the  appropriate 
paragraphs  and  provisions  of  Schedule  I,  for  "  cotton  cloth,  dyed,  colored, 
stained,  painted,  or  printed,"  according  to  count  of  threads,  weight,  and 
value.— T.  D.  19423  (G.  A.  4162). 

Cotton  Cloth  in  Part  of  Jute. — The  definition  of  "  cotton  cloth  "  in  para- 
graph 310  as  being  "  a  woven  fabric  of  cotton  "  does  not  include  a  fabric  con- 
taining 37  per  cent  of  jute.— Lord  &  Taylor  v.  U.  S.  (C.  C.  A.),  T.  D.  30359; 
T.  D.  29851  (C.  C.)  and  (G.  A.  6875)  T.  D.  29-596  affirmed. 

Cotton  Cloth  of  Varying  Thread  Count. — Fancy  fabrics,  from  which  sub- 
stantial numbers  of  warp  threads  and  of  filling  threads  are  missing  in  differ- 
ent parts  of  the  goods,  are  not  by  reason  of  such  irregularity  of  texture  to  be 
excluded  from  the  provisions  for  countable  cotton  cloth  in  Schedule  I. — Schade 
V.  U.  S.  (CO.),  T.  D.  27650. 

Cotton  Cloth  of  Varying  Thread  Count. — Certain  woven  cotton  fabrics 
were  made  with  close-woven  stripes  composed  almost  wholly  of  warp  threads, 
alternating  with  reticulated  openwork  composed  almost  wholly  of  filling 
threads ;  substantial  portions  of  the  goods  contained  either  no  warp  threads 
or  no  filling  threads,  and  nowhere  did  the  warp  and  filling  threads  exceed  100 


484  DIGEST   OF   CUSTOMS  DECISIONS. 

tlireads  to  the  square  iiidi.  If<}(J  tliat  th»^  poods  should  not,  for  want  of 
hoinofreneity,  bo  excluded  from  the  provision  in  paragraph  ;}0;J  for  "all  eotton 
cloth  not  exceeding  one  hinidred  threads  to  the  square  inch  counting  the  warp 
and  niling."'— Quaintance  v.  U.  S.  (C.  C),  T.  D.  2G099 ;  (G.  A.  592S)  T.  D. 
L'OOCL*  reversed  in  part. 

Cotton  Cloth  with  SelvaRe  of  Silk,  the  selvage  ordinary  in  kind  and  not 
designed  to  form  a  material  and  essential  part  of  the  goods  as  these  might 
enter  into  consumption,  was  dutiable  as  cotton  cloth  under  paragraph  30G. — 
U.  S.  V.  Mandel  (Ct.  Cust.  Appls.),  T.  D.  31259;  (G.  A.  6733)  T.  D.  2SS15 
affirmed. 

Count  of  Thread. — In  counting  the  warp  and  filling  threads  to  ascertain 
(heir  number  in  a  woven  fabric,  each  separable  and  distinct  thread  must  be 
counted,  and  no  regard  will  be  had  for  the  number  of  picks  which  went  to 
make  the  weaving.  The  number  of  picks  is  immaterial  and  will  not  be  con- 
sidered.—T.  D.  214.55  (G.  A.  4507). 

Dotted  Vestings. — Cotton  vestings  that  are  dotted  or  figured  by  means  of 
colored  warp  threads  which  hang  loose  on  the  reverse  side  and  which  may  be 
removed  without  leaving  a  visible  vacancy  or  weakening  of  the  fal)ric,  llchl 
subject  to  paragraph  313.— T.  D.  28127  (G.  A.  6580). 

Etamines. — The  word  "  etamines,"  as  used  in  paragraph  339.  is  used  in  a 
tienominative  and  not  in  a  descriptive  sense,  and,  as  .such,  embraces  only  such 
goods  as  were  in  the  trade  and  commerce  of  this  country  on  J\dy  24,  1897,  so 
generally  and  uniformly  known. 

Certain  goods  held  not  so  known,  and  others,  hohl  dutiable  as  etamines  by 
reason  of  the  presumption  of  correctness  attending  the  return  of  the  collector, 
and  in  the  absence  of  evidence  disproved  the  same. — T.  D.  25580  (G.  A.  5790). 

Cotton  fabrics,  described  in  the  invoices  as  "oriental  stripes,"  "printed  can- 
vas," "cotton  canvas,"  and  "congress  canvas,"  some  having  alternating  close- 
woven  stripes  and  fancy  reticulated  openwork,  like  lace  netting,  in  different 
colors,  and  others  a  foundation  or  ground  of  plain  woven  openwork,  like  some 
kinds  of  netting,  with  fancy  stripes  about  4  inches  wide  near  the  edges  com- 
posed of  different  colored  threads  and  cords,  and  including  a  variety  of  open- 
work resembling  some  features  of  Spanish  drawn-work  lace,  are  dutiable  at 
60  per  cent  ad  valorem,  under  the  i)rovisions  for  "etamines"  and  "vitrages-" 
in  paragraph  339.— T.  D.  21894  (G.  A.  4623). 

Cotton  fabrics,  the  body  or  foundation  of  which  is  open  woven-like  netting, 
both  warp  and  filling  threads  being  do.sely  twisted  and  comprising  two  or  more 
distinct  threads  like  cord,  but  which  are  ornamented  at  intervals  with  longitu- 
dinal stripes  and  figure  effects  produced  by  .Tacquard  attachment  Jind  small 
cotton  threads  of  different  color  than  the  body,  and  which  run  parallel  with 
the  warp  threads  from  an  extra  beam,  are  dutiable  at  60  per  cent  ad  valorem 
under  the  provision  for  etaniine  or  vitrage  in  paragi-aph  339. — T.  D.  21.589 
(G.  A.  4549). 

Figured  Cotton  Cloth  Appraised  as  an  Entirety. — In  appraising  the  value 
of  figured  cotton  cloth,  the  threads  added  to  constitute  the  figure  are  not  to  be 
omitted  in  the  valuation,  but  these,  together  with  the  foundation  threads,  are 
to  be  taken  into  account  in  fixing  ad  valorem  rates  under  paragraphs  305  and 
306. 

Section  19,  customs  administrative  act,  1890,  providing  in  effect  that  imported 
merchandise  subject  to  an  ad  valorem  duty  shall  be  valued  in  the  condition  in 
which  it  is  imported,  requires  that  the  value  of  tlie  added  threads  should  be 
computed.— Quaintance  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31950;  (G.  A.  7105) 
T.  D.  30968  affirmed. 


SCHEDULE   I COTTON    MANUFACTURES.  485 

Where  threads  inserted  to  form  fij^ures  in  cotton  clotli  liave  been  clipijeil  oft" 
where  they  appear  at  intervals  on  the  underside  of  the  cloth,  the  remnants  loft 
in  the  fabric  are  still  "  threads  "  within  the  meaning  of  paragraph  313  relating 
to  cloth  containing  "  threads  introduced  in  the  process  of  weaving  to  form  a 
figure."     T.  D.  29569  (C.  C.)  followed.— T.  D.  30269  (G.  A.  696-1). 

^^'here  tlireads  which  are  used  to  form  figures  in  cotton  cloth  have  been 
clipped  off  where  they  appear  at  intervals  on  the  underside  of  the  cloth,  the 
renmants  left  in  tne  fabric  are  still  "  threads  "  within  the  meaning  of  paragraph 
313  relating  to  cloth  containing  "  threads  introduced  in  the  process  of  weaving 
to  form  a  figure."— Maclea  Co.  v.  U.  S.  (C.  C),  T.  D.  29569;  (G.  A.  6592)  T.  D. 
28173  aflirmed. 

On  cotton  cloth  subject  to  paragraph  313,  the  value  of  the  cloth  as  an  entirety, 
and  not  the  value  of  the  foundation  fabric  exclusive  of  the  extra  threads,  is  to 
be  used  in  applying  the  ad  valorem  rates  under  paragraph  305.  U.  S.  v.  lliggs 
(203  U.  S.,  136;  T.  D.  27721)  followed.— T.  D.  2S701   (G.  A.  6709). 

I'aragraph  313,  providing  a  duty  on  figured  cotton  cloth  "  in  addition  to  the 
duty  herein  provided  for  other  cotton  cloth  of  the  same  description,  or  condi- 
tion, weight,  and  count  of  threads,"  means  a  duty  additional  to  any  that  is 
imposed  on  cotton  cloth  by  other  paragraphs,  whether  ad  valorem  or  specific. 

Construction  of  tariff  act — scheme  of  duties :  The  general  plan  of  the  tariff 
act  to  consistently  raise  duties  on  cotton  cloth  as  the  cloth  becomes  more 
expensive,  c<n:sidered  in  construing  a  provision  for  additional  duties  on  figured 
cotton  cloths.— U.  S.  v.  Riggs  (U.  S.),  T.  D.  27721;  T.  D.  26156  (C.  C.  A.)  and 
T.  D.  25362  (C.  C.)  reversed;  (G.  A.  5374)  T.  D.  24562  attirmed. 

Figure  Making  Filling  Threads. — Threads  introduced  in  the  process  of 
weaving  or  by  the  Jacquard  process  in  cotton  cloth,  running  from  selvage  to 
selvage,  interwoven  at  regular  intervals  with  the  weft  for  the  purpose  of  form- 
ing figures  or  dots  upon  the  goods,  are  "  filling  threads  "  "  other  than  ordinary," 
and  should  be  counted  in  the  determination  of  the  thread  count  of  the  fabric 
under  the  countable  clauses  of  the  cotton  schedule.— T.  D.  29096  (G.  A.  6779). 

Madras  Shirtings  and  Fancy  Vestings. — Cotton  cloths,  known  as  Madras 
shirtings  or  as  striped  shirtings  and  as  fancy  vestings,  having  cord  effects, 
small  dotted  lines  and  intermittent  stripes,  produced  in  the  loom  either  by  the 
introduction  of  two  or  three  ply  threads  or  by  "  cramming  "  two  or  three  single 
ihreads  in  the  warp,  the  weaving  being  otherwise  plain,  are  not  subject  to  the 
additional  duty  per  square  yard  prescribed  in  paragraph  313,  but  are  dutiable 
according  to  condition,  count  of  threads,  etc.,  under  the  provisions  of  paragrap'tis 
306,  307,  and  310. 

As  a  general  rule,  threads — whether  warp  or  filling — which  lie  parallel  with 
all  the  other  threads  in  cotton  fabrics,  and  which  extend  from  end  to  end  or 
side  to  side,  as  the  case  may  be,  are  not  other  than  the  ordinary  warp  and 
filling  thieads  introduced  in  the  process  of  weaving  to  form  a  figure.  There 
are  some  exceptions  to  this  rule,  however,  including  some  lappets,  where  threads 
which  produce  the  effect  are  left  to  float  loosely,  instead  of  being  clipped 
off.— T.  D.  21940   (G.  A.  4639). 

Oriental  Stripes  held  properly  dutiable  as  cotton  cloth,  according  to  count 
of  threads,  weight,  value,  etc.,  under  the  provisions  of  pai-agraphs  304  to  309, 
inclusive.— T.  D.  27307   (G.  A.  6351). 

Unbleached  Cotton  Cloth  With  Colored  Figures. — Madras  miislin  consist- 
ing of  a  foundation  of  unbleached  cotton  threads  containing  extra  colored 
threads  forming  a  figure  was  held  dutiable  at  25  per  cent  ad  valorem  and  2 
cents  per  square  yard  under  paragraphs  305  and  313,  as  claimed.  U.  S.  v. 
Rusch  (167  Fed.,  523;  T.  D.  29506)  followed— Ab.  34774  (T.  D.  34186). 


486  DIGEST   OF  CUSTOMS  DECISIONS. 

Uiiblraclu'd  Cloth  With  lileatlu'd  Figures. — Kij^ured  cotton  cloth,  of  which 
the  foumliition  Is  composed  of  unbleached  threads  and  the  figures  of  bleached 
threads,  the  fi.mires  cuiisistiiig  of  dots  covering'  about  one-eighth  of  the  surface 
of  the  fal)ric,  is  dutiable  under  the  provisions  in  Schedule  I  for  "  unbleached  " 
and  not  "  bleached  "  cotton  doth.— U.  S.  r.  Beer  (C.  C),  T.  D.  2G881 ;  G.  A.  Ah. 
47tK)  aflirnied. 

Woven  Figured  Cotton  Cloth. — Cotton  cloth  with  various  raised  designs 
and  figures  woven  in  tlie  fabric,  which  designs  and  figures  are  produced  by 
threads  that  Wmn  a  ]>iiit  of  the  texture,  is  dutial)le  under  the  appropriate  para- 
graph of  the  so-called  countable  clauses  (pars.  304  to  310).  and  not  sub- 
ject to  the  additional  duly,  as  provided  in  paragraph  313,  for  "  cotton  cloth  in 
which  other  than  the  orilinary  warp  and  filling  threads  have  been  introduced  in 
the  process  of  weaving  to  form  a  figure." 

The  word  "  ordinary  "  as  used  in  paragraph  313  means  those  threads  winch 
ordinarily  enter  into  the  construction  of  the  ordinary  plain  fabric,  and  which 
can  not  be  removed  without  destroying  its  integrity,  as  distinguished  from  e.x- 
traordinary  threads,  which  are  not  an  integral  part  of  the  fabric,  but  which 
are  independent  threads  introduced  to  form  a  figure,  and  for  no  other  pur- 
pose.—T.  D.  24842   (G.  A.  5508). 

Certain  cotton  cloths  ornamented  with  figures  produced  in  the  process  of 
weaving,  with  the  aid  of  the  Jacquard,  swivel,  drop-box,  leno,  or  other  loom 
attachment,  are  "  cotton  cloth  in  which  other  than  the  ordinary  warp  and  filling 
threads  have  been  introduced  in  the  process  of  weaving  to  form  a  figure,"  within 
the  meaning  of  paragraph  313,  and  are  accordingly  subject  to  the  duty  pre- 
scribed in  said  paragraph,  in  addition  to  the  duties  levied  on  the  goods  by 
virtue  of  the  so-called  countable  clauses  (pars.  304  to  310)  of  Schedule  I. 
In  re  H.  B.  Claflin  Co.  (G.  A.  4541),  affirmed  in  H.  B.  Claflin  Co.  v.  U.  S.  (109 
Fed.  Rep.,  5G2 ;  C.  C.  A.,  114  id.,  259),  In  re  Mills  (G.  A.  4808),  affirmed  in 
Mills  V.  U.  S.  (109  Fed.  Rep.,  564;  C.  C.  A.  114  id.,  257),  and  In  re  Whytlaw 
(G.  A.  4710)   followed.— T.  D.  23753   (G.  A.  5151). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Proviso  to  Paragraph  253  Construed. — Bleached  cotton  cloth  containing 
under  50  threads  to  the  square  inch,  counting  both  warp  and  filling,  and  cost- 
ing over  9  cents  to  the  square  yard,  is  dutiable  at  li  cents  per  square  yard  and 
not  at  25  per  cent  under  paragraph  253.  The  proviso  to  paragraph  253  does 
not  apply  to  paragraph  252,  but  only  to  paragraph  253,  to  which  it  is  at- 
tached.—T.  D.  16283  (G.  A.  3112). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cotton  Cloth. — Madras  curtain  goods  made  of  cotton,  with  figures  woven  in 
them  in  the  loom,  are  manufactures  of  cotton  and  not  countable  cottons. 

The  term  "  cotton  cloth  "  means  any  woven  fabi-ic  of  cotton  used  for  gar- 
ments or  other  purposes. 

The  provision  for  countable  cottons  necessarily  .imports  that  the  cloth  shall 
be  homogeneous,  so  that  the  number  of  threads  to  the  square  inch  will  not 
differ  in  different  parts  of  the  fabric. 

Where  a  cotton  cloth  has  figures  woven  in  it  uixm  tlie  loom  at  the  same 
time  with  the  fabric  itself,  the  count  nuist  include  the  threads  of  the  figures  as 
well  as  the  thri'ads  of  the  groundwork. — Robertson  v.  Iledden  (C.  C. ),  40  Fed. 
Rep.,  322. 

Countable  Cottons  (Fancy  Dress  Goods). — It  is  not  necessary  that  the 
cotton   should   be   uniforni   throughout,   or,   in  other  words,   that  every   square 


SCHEDULE   I — COTTON    MANUFACTURES.  487 

inch  of  its  area  should  be  precisely  alike  or  contain  the  same  number  of 
exposed  threads.  It  is  sufficient  if  the  threads  in  a  given  space  which  compre- 
hends all  the  features  of  the  design  or  pattern  shall  correspond  in  number 
with  the  threads  in  every  like  space  or  area  throughout  the  fabric  and  the 
average  number  of  threads  to  the  square  inch  in  the  whole  piece  of  goods  be 
thus  ascertained.  -T.  D.  12571  (G.  A.  12r)5). 

Crepe  de  Chene,  a  textile  fabric  composed  of  cotton  and  ornamented  with 
small  gilt  flowers  and  vines,  stained  or  printed  thereon,  held  dutiable  as 
countable  cotton.— T.  D.  14155  (G.  A.  2154). 

Figured  Woven  Cotton  Goods. — Certain  woven  cotton  goods  ornamented 
with  dots  or  figures  produced  by  the  shuttle  in  the  process  of  weaving,  but  not 
embroidered  by  hand  or  machinery,  held  dutiable  according  to  count  of  threads, 
color,  and  value.— T.  D.  15815  (G.  A.  2915). 

Hemstitched  Lawns  held  dutiable  as  manufactures  of  cotton  and  not  as 
partly  made  wearing  apparel. — U.  S.  v.  Loeb,  91  Fed.  Rep.,  63G. 

Leno  Cloth,  being  dyed  cotton  goods,  imported  in  pieces  about  40  yards  in 
length  by  42  inches  in  width,  the  remainder  being  woven  so  that  about  one-half 
of  the  width  was  plain  and  the  remainder  a  more  or  less  openwork  pattern, 
giving  the  leno  effect,  and  one  edge  of  the  fabric  being  turned  over  and  sewed 
down  by  machinery,  forming  a  hem  about  3  inches  wide,  held  not  dutiable 
under  this  paragraph  as  wearing  apparel,  but  held  further  that  as  the  proofs 
in  the  case  showed  uncontradicted  that  the  material,  because  of  the  peculiarity 
of  the  weave,  gave  a  different  count  of  threads  to  the  square  inch  in  different 
parts  of  the  fabric,  the  plain  and  openwork  parts  and  the  larger  portion  of  the 
cloth  containing  less  than  200  threads  to  the  square  inch,  the  merchandise  is 
not  dutiable  under  paragraph  348,  as  claimed,  and  the  classification  as  wearing 
apparel  must  stand.  Reversing  T.  D.  12425  (G.  A.  1163). — In  re  Kursheedt  Man. 
Co.  (C.  C),  56  Fed.  Rep.,  469. 

Swiss  Muslins  or  dotted  Swisses,  being  cotton  goods  in  which  the  threads 
can  be  counted  independently  of  the  dots,  the  dots  being  woven  at  the  same 
time  with  the  cloth,  but  consisting  of  threads  distinct  from  both  warp  and 
filling,  held  dutiable  as  countable  cottons  and  not  as  manufactures  of  cotton. 
57  Fed.  Rep.,  192,  reversed.— U.  S.  v.  Albert  (C.  C.  A.),  60  Fed.  Rep.,  1012. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Cotton  Cloth. — The  word  "  cloth  "  in  this  schedule  is  used  in  its  popular 
and  common  acceptation.  Following  Maillard  v.  Lawrence  (16  How.,  251)  ; 
Greenleaf  v.  Goodrich  (101  U.  S.,  278). 

A  woven  fabric  made  of  cotton  is  dutiable  under  a  provision  for  "  cotton 
cloth,"  notwithstanding  it  is  not  known  among  merchants  and  dealers  as  cotton 
cloth. 

Embroidery  canvas  (called  in  trade  penelope)  made  of  cotton  and  counting 
less  than  100  threads  to  the  square  inch  held  dutiable  as  countable  cotton  and 
not  as  a  manufacture  of  cotton. — UUman  v.  Hodden  (C.  C),  38  Fed.  Rep.,  95. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Cotton  Italians. — The  fact  that  at  the  date  of  an  act  imposing  duties  goods 
of  a  certain  kind  had  not  been  manufactured  does  not  withdraw  them  from  the 
class  to  which  they  belong  when  the  language  of  the  statute  clearly  and  fairly 
Includes  them. 

In  this  case  cotton  goods  known  as  cotton  Italians  were  imported  in  1875. 
Such  goods  were  first  manufactured  in  1868  or  1869  and  first  introduced  in  this 


1913 


488  DIGEST   OF   CUSTOMS   DECISIONS. 

country  In  18G9  or  1S70.  The  collector  imposed  a  duty  of  5i  cents  a  square 
yard  and  20  per  cent  ad  valorem  under  R.  S.  2504,  Schedule  A,  paragraph  3. 
The  importer  claimed  that  they  were  dutial)le  as  manufactures  of  cotton  not 
otherwise  i)rovided  for.  Judgment  against  the  importer. — Newman  v.  Arthur, 
109  U.  S.,  132. 

Cotton  Shirtings. — Manufactured  shirtings  not  made  up.  composed  of  linen 
and  cotton,  the  latter  being  the  material  of  chief  value  and  1  ngely  predominat- 
ing, are  dutiable  as  manufactures  of  cotton. — Fisk  v.  Arthur,  103  U.  S.,  431. 

253.  The  term  "  cotton  cloth,"  or  "  cloth,"  wherever  u.sed  in  the  para- 
graphs of  this  schedule,  uidess  otherwise  specially  i)rovided  for,  shall  he 
held  to  include  all  woven  fabrics  of  cotton,  in  the  piece,  whether  figured, 
fancy,  or  plain,  and  shall  not  include  any  article,  finished  or  unfinished, 
made  from  cotton  cloth.  In  the  ascertainment  of  the  condition  of  the 
cloth  or  yarn  iipon  which  tiie  duties  imposed  upon  cotton  cloth  are  made 
to  depend,  the  entire  faliric  and  all  parts  theri'of  shall  be  included.  The 
average  number  of  the  yarn  in  cotton  cloth  herein  provided  for  shall  be 
obtained  by  taking  the  length  of  the  tliread  or  yarn  to  be  equal  to  the 
distance  covered  by  it  in  the  cloth  in  the  condition  as  imported,  except 
that  all  cli,)ped  threads  shall  be  measured  as  if  continuous;  in  counting 
the  threads  all  ply  yarns  shall  be  separated  into  singles  and  the  count 
taken  of  the  total  singles;  the  weight  shall  be  taken  after  any  excessive 
sizing  is  removed  by  boiling  or  other  suitable  process. 

320.  The  term  "  cotton  cloth,"  or  "  cloth,"  wherever  used  in  the  para- 
graphs of  this  schedule,  iinless  otherwise  specially  provided  for,  shall  be 
held  to  include  all  woven  fabrics  of  cotton  in  the  piece  or  cut  in  lengths, 
whether  figured,  fancy,  or  plain,  the  warp  and  tilling  threads  of  which 
can  be  counted  by  unraveling  or  other  practicable  means,  and  shall  not 
include  any  article,  finished  or  unfinished,  made  from  cotton  cloth.  In 
determining  the  count  of  threads  to  the  square  inch  in  cotton  cloth,  all 
the  warp  and  tilling  threads,  whether  ordinary  or  other  than  ordinary, 
and  whethei  clipped  or  undipped,  shall  be  counted.  In  the  ascertain- 
ment of  the  weight  and  value  upon  which  the  duties,  cunuilative  or  other, 
imposed  upon  cotton  cloth  are  made  to  depend,  the  entire  fabric  and  all 
parts  thereof,  and  all  the  threads  of  which  it  is  composed,  shall  be 
included.  The  terms  bleached,  dyed,  colored,  stained,  mercerized, 
painted,  or  printed,  wherever  applied  to  cotton  cloth  in  this  schedule, 
shall  be  taken  to  mean  respectively  all  cotton  cloth  which  either  wholly 
or  in  part  has  been  subjected  to  any  of  these  processes,  or  which  has  any 
bleached,  dyed,  colored,  stained,  mercerized,  painted,  or  printed  threads 
in  or  upon  any  part  of  the  fabric. 

310.  The  term  "  cotton  cloth,"  or  "  cloth,"  wherever  used  in  the  para- 
graphs of  this  schedule,  unless  otherwise  specially  provided  for,  shall  be 
1897     held   to   include   all   woven  fabrics  of   cotton   in   the  jjiece  or  otherwise, 
whether  figured,  fancy,  or  plain,  the  warp  and  filling  threads  of  which 
can  be  counted  by  unraveling  or  other  practicable  means. 

257.  The  term  "  cotton  cloth,"  or  "  cloth,"  wherever  used  in  the  fore- 
going paragraphs  of  this  schedub',  shall  be  held  to  include  all   woven 
1894    fabrics  of  cotton  in  the  piece,  whether  figured,  fancy,  or  plain,  not  spe- 
cially provided  for  in  this  Act.  the  warp  and  filling  threads  of  which  can 
be  counted  by  unraveling  or  other  practicable  means. 

1890         (No  corresponding  provision.) 

1883         (No  corresponding  provision.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Average  Count  of  Threads. 

Madkas  Goods. — raragrai)h  320  makes  provision  for  counting  the  threads  in 
the  fabrics  of  the  importation,  and  the  provision  is  to  the  efYect  that  in  ascer- 
taining the  cT)unt  of  threads  per  square  inch  the  ordinary  as  well  as  the  extraor- 
dinary threads  are  to  be  counted,  and  counted  whether  they  are  clipped  or 
undipped. 


1909 


1913 


1909 


SCHEDULE   I COTTON    MANUFACTURES.  489 

Texture  of  the  Fabric. — The  texture  of  the  fabric  is  to  bo  found  by  count- 
ing the  threads  in  one  repeat  of  the  pattern  and  then  dividing?  this  result  by 
the  number  of  inches  these  threads  occupy  in  the  cloth.  Tliis  is  to  determine 
the  texture  not  accordinj;  to  the  count  in  the  most  or  the  least  compact  part  of 
the  fabric,  but  according  to  the  average  count  of  the  whole. — Witcombc, 
McGeacliin  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32.503;  (G.  A.  7289)  T.  D. 
31966  reversed. 

254.  Cloth,  composed  of  cotton  or  other  vegetable  fiber  and  silk, 
whether  Icnown  as  silk-striped  sleeve  linings,  silk  stripes,  or  otherwise, 
of  which  cotton  or  other  vegetable  fiber  is  tlie  component  material  of 
chief  value,  and  tracing  clotli,  30  per  centum  ad  valorem ;  cotton  cloth 
filled  or  coatefl,  all  oilcloths  (except  silk  oilcloths  and  oilcloths  for  floors), 
and  cotton  window  hollands,  2.5  per  centum  ad  valorem ;  wateiproof 
cloth  composed  of  cotton  or  other  vegetable  fiber,  or  of  which  cotton  or 
other  vegetable  fiber  is  the  component  material  of  chief  value  or  of 
cotton  or  other  vegetable  fiber  and  india-rubber,  25  per  centum  ad  va- 
lorem. 

321.  Cloth,  compo.sed  of  cotton  or  other  vegetable  fiber  and  silk, 
whether  known  as  silk-striped  sleeve  linings,  silk  stripes,  or  otherwise, 
of  wliich  cotton  or  other  vegetable  fiber  is  the  component  material  of 
chief  value,  8  cents  per  square  yard  and  30  per  centum  ad  valrem :  Pro- 
rided.  That  no  such  cloth  shall  pay  a  less  rate  of  duty  than  50  per  centum 
ad  valorem.  Cotton  cloth  filled  or  coated,  all  oilcloths  (except  silk  oil- 
cloths and  oilcloths  for  floors),  and  cotton  window  hollands,  3  cents  per 
square  yard  and  20  per  centum  ad  valorem ;  tracing  cloth,  5  cents  per 
square  yard  and  20  per  centum  ad  valorem. 

347.  *  *  *  waterproof  cloth  composed  of  cotton  or  other  vegetable 
fiber,  whether  composed  in  part  of  india-rubber  or  otherwise,  10  cents 

,  per  square  yard  and  20  per  centum  ad  valorem. 

311.  Cloth,  composed  of  cotton  or  other  vegetable  fiber  and  silk, 
whether  known  as  silk-striped  sleeve  linings,  silk  stripes,  or  otherwise, 
of  which  cotton  is  the  component  material  of  chief  value.  8  cents  per 
square  ,\ard  and  30  per  centum  ad  valorem:  Provided,  That  no  such 
cloth  shall  pay  a  less  rate  of  duty  than  50  per  centum  ad  valorem. 
Cotton  cloth,  filled  or  coated,  3  cents  per  square  yard  and  20  per  centum 
ad  valorem. 

337.  *  *  *  all  other  oilcloth  (except  silk  oilcloth)  under  twelve  feet 
in  width  not  specially  provided  for  herein,  8  cents  per  square  yard  and 
15  per  centum  ad  valorem ;  *  *  *  waterproof  cloth,  composed  of  cot- 
ton or  other  vegetable  fiber,  whether  composed  in  part  of  india-rubber  or 
,  otherwise,  10  cents  per  square  yard  and  20  per  centum  ad  valorem. 

260.  *  *  *  .  sleeve  linings  or  other  cloths,  composed  of  cotton  and 
silk,  whether  known  as  silk  stripe  sleeve  lining,  silk  stripes,  or  other- 
wise. 45  per  centum  ad  valorem. 

273.  *  *  *  all  other  oilcloth  (except  silk  oilcloth),  and  waterproof 
cloth,  not  specially  provided  for  in  this  Act,  valued  at  25  cents  or  less 
per  square  yard,  25  per  centum  ad  valorem ;  valued  above  25  cents  per 
,  square  yard,  40  per  centum  ad  valorem. 

348.  *  *  *.  Provided  further.  That  on  cotton  cloth  bleached,  dyed, 
colored,  stained,  painted,  or  printed,  containing  an  admixture  of  silk, 
and  not  otherwise  provided  for,  there  shall  be  levied,  collected,  and  paid 
a  duty  of  10  cents  per  square  yard,  and  in  addition  thereto  35  per  centum 
ad  valorem. 

369.  *     *     *     all  other  oilcloth   (except  silk  oilcloth),  and  waterproof 
cloth,  not  specially  provided  for  in  this  Act,  valued  at  25  cents  or  less 
per  square  yard,  40  per  centum  ad  valorem ;  valued  above  25  cents  per 
,  square  yard,  15  cents  per  square  yard  and  30  per  centum  ad  valorem. 

1883         ^^^'  *     *     *     oil  all  other  oilcloth  (except  silk  oilcloth),  and  on  water- 
proof cloth,  not  otherwise  provided  for,  40  per  centum  ad  valorem. 


1897 


1894 


1890  < 


490  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Coated  Cotton  Cloth. — Groen  cotton  cloth  which  appears  to  have  been 
treated  or  coated  with  some  substance  malting  it  smooth  and  slightly  stiff  was 
held  proi)erly  classified  as  cotton  cloth  filled  or  coated,  under  paragraph  254, 
and  not  dutiable  under  paragraph  252. — Ab.  37257. 

Filled  Cotton  Clotfi. — So-called  green  cloth  which  has  been  treated  with  a 
solution  of  copper  and  wax  to  be  assessed  at  25  per  cent  ad  valorem  under 
paragraph  254.— Dept.  Order  (T.  D.  34062). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Cotton  Cloth  with  an  Artificial  Silk  Flock.— The  merchandise  is  a  cotton 
cloth  coated  and  artificial  silk  constitutes  its  value  in  chief.  In  determining  its 
proper  classification  the  rule  applies  that  an  eo  nomine  provision  is  more 
specific  than  words  of  general  description.  The  duty  is  not  imposed  upon  the 
artificial  silk  as  such,  but  upon  a  designated  article,  "  cotton  cloth,  coated." 
Cotton  cloth,  coated,  is  dutiable  under  paragrapli  321.  U.  S.  v.  Zinn  &  Co. 
(2  Ct.  Cust.  Appls.,  — ;  T.  D.  32171  ).—Knauth,  Nachod  &  Kuhne  v.  U.  S.  (Ct. 
Gust.  Appls.),  T.  D.  32229;   (G.  A.  Ab.  26218)  T.  D.  317S8  reversed. 

Cotton  Cloth  with  Silk  Figures. — Cloth  composed  in  chief  value  of  cotton, 
but  in  part  of  silk,  is  dutiable  at  8  cents  per  square  yard  and  30  per  cent  ad 
valorem  under  paragraph  321,  although  the  amount  of  silk  in  the  fabric  is 
insignificant.— T.  D.  33576  (G.  A.  7471). 

Filtering  Cloth. — The  cloth  is  used  solely  for  the  purpose  of  filtering  the 
clay  composition  used  in  the  manufacture  of  chinaware  and  similar  articles — 
that  is,  the  composition  is  put  in  this  cloth  and  water  drained  off.  The  cloth 
lias  been  treated  with  salts  of  copper  and  waxy  material. 

It  differs  materially  from  the  waterproof  cloth,  which  has  been  the  subject 
of  previous  decisions  of  this  board  and  the  courts.  G.  A.  1382  (T.  D.  12733)  ; 
U.  S.  V.  Brown  (136  Fed.  Rep.,  550;  T.  D.  26124;  Ab.  25485  (T.  D.  31.568). 
While  the  cloth  will  repel  or  resist  the  penetration  of  water  to  some  degree,  it 
is  not  "  absolutely  impervious  to  water  or  nearly  so."  It  does  not  serve  any 
of  the  purposes  of  a  waterproof  cloth,  but  is,  in  fact,  a  filtering  cloth,  dutiable 
as  cotton  cloth  under  paragraph  315.  Note  T.  D.  34062,  supra,  under  the  act  of 
1913.— Ab.  27200  (T.  D.  32031). 

Jaconette  Sheeting. — The  merchandise  is  a  cotton  cloth  coated  with  India 
lubber.  The  witness  for  the  importers  testified  that  the  cloth  was  used  prin- 
cipally for  surgical  dressings,  to  protect  wounds  when  washing,  or  in  children's 
beds;  that  a  test  was  made  of  the  cloth  and  after  three  or  four  hours  the 
water  would  run  through. 

The  majority  of  so-called  waterproof  fabrics  are  not  absolutely  waterproof. 

The   cloth    is   practically    waterproof    and    falls    within    the    provision    for 
"  waterproof  cloth  "  in  paragraph  347.— Ab.  25485  (T.  D.  31568). 
Lancaster  Window-IUind  Cloth. 

Cotton  Cloth,  Filled  or  Coated. — It  would  appear  that  Congress  intended 
paragraph  321,  tariff  act  of  1909,  reenacting  and  enlarging  paragraph  311, 
tariff  act  of  1897,  to  take  the  construction  theretofore  given  it  so  far  as  it 
applied  to  the  same  merchandise  named  in  each  paragraph,  suid  that  certain 
window  shades  and  filled  cloths  formerly  held  dutiable  thereunder  should  so 
continue  regardless  of  the  fact  that  it  is  possil)le  to  count  the  number  of  warp 
and  filling  threads  of  the  basic  fabric,  which  nuglit,  but  for  the  specific  provi- 
sions of  paragraph  321,  render  the  merchandise  dutiable  under  paragraph  315. 


SCHEDULE   I COTTON    MANUFACTURES.  491 

"  Cotton  Ci.oth  "  in  Pakagraph  320  Defined. — The  words  "  cotton  cloth  "  or 
"  cloth,"  wherever  used  in  paragraph  320,  have  the  same  meaning  the  first  clause 
of  that  paragraph  declares  they  shall  have  when  applied  to  other  paragraphs. 
Schedule  I.— Shallus  v.  U.  S.  (Ct.  Oust.  Appls.),  T.  D.  31552;  (G.  A.  Ab. 
242G3)   T.  D.  31070  affirmed. 

Waterproof  Cloth. — The  cloth  is  used  for  making  automobile  coats  and  dust 
coats.  It  has  been  treated  to  prevent  the  surface  from  spotting.  If  formed 
into  a  sack,  it  will  not  hold  water.  In  Ab.  254S5  (T.  D.  31568)  and  Ab.  27200 
(T.  D.  32031)  it  was  held  that  waterproof  cloth  must  be  either  impervious  to 
water  or  nearly  so.  Held  dutiable  under  paragraph  318. — Ab.  2770G  (T.  D. 
32224). 

Waterproof  Velvet. — The  merchandise  is  not  a  velvet  cloth,  but  a  water- 
proof cloth  resembling  velvet  on  one  side  and  a  rubber-like  fabric  on  the  other. 
Cotton  fiber  is  the  component  material  of  chief  value.  Paragraph  347  ap- 
plies.—U.  S.  V.  Walker  (Ct.  Cust.  Appls.),  T.  D.  34381;  (G.  A.  Ab.  34149) 
T.  D.  33934  affirmed. 

Cotton  Hollands. — Whether  the  importation  is  one  of  articles  made  from 
cotton  cloth,  finished  or  unfinished,  or  is  one  of  manufactures  with  cotton  as 
the  component  material  of  chief  value,  is  here,  as  a  question,  unimportant. 
The  article  is  excluded  from  the  other  cotton-cloth  provisions  of  the  tariff  act 
of  1909  by  the  terms  of  paragraph  320  of  that  act,  and,  being  stipulated  to  be 
an  "  article  "  made  from  the  "  fabric  known  as  cotton  hollands  "  and  not  cotton 
hollands,  the  goods  necessarily  fall  within  paragraph  332  of  the  act. — U.  S.  v. 
Anderson  &  Co.  (Ct.  Cust.  Appls.).  T.  D.  32468;  (G.  A.  Ab.  27303)  T.  D. 
32073  and  (G.  A.  Ab.  27672)  T.  D.  32195  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cotton  Cloth  With  Artificial  Silk  Flock. — The  artificial  silk  composing  the 
flock  is  of  greater  value  than  the  cotton.  This  is  not  sufficient,  however,  in 
our  opinion,  to  remove  the  article  from  the  specific  enumeration  in  paragraph 
311  for  "cotton  cloth,  filled  or  coatel."— Ab.  22954  (T.  D.  30491). 

Cotton  Cloth  With  Silk  Figures. — Held  that  cotton  cloth  containing  figures 
produced  by  extra  threads  of  silk  is  not  dutiable  under  paragraph  322  as  manu- 
factures of  cotton,  nor  under  the  provisions  in  Schedule  I  for  cotton  cloth,  but 
is  dutiable  under  paragraph  311  relating  to  cloth  composed  of  cotton  and  silk, 
of  which  cotton  is  the  component  material  of  chief  value. — T.  D.  26373  (G.  A. 
G044). 

Enameled  Oilcloth. — Material  invoiced  as  leather  cloth  and  classified  as  oil- 
cloth under  paragraph  337.  The  goods  consisted  of  cloth  ordinarily  used  for 
covering  tables,  couches,  etc..  and  was  shown  by  the  evidence  to  be  one  of  the 
recognized  forms  of  oilcloth  bought  and  sold  as  enameled  oilcloth. — Ab.  19598 
(T.  D.  29262). 

Cotton  Tracin^v  Cloth  Not  in  the  Piece. — Cotton  tracing  cloth  cut  into  sizes 
ready  for  use  is  outiable  under  paragraph  311  at  the  rate  of  3  cents  per  square 
yard  and  20  per  cent  ad  valorem  as  cotton  cloth  filled  and  coated. 

The  words  "  or  otherwise  "  in  paragraph  310  include  all  woven  fabrics,  and 
they  must  be  considered  as  cotton  cloth  unless  otherwise  specially  provided  for. 
Stern  v.  U.  S.  (unpublished)  cited  and  followed.— T.  D.  23365  (G.  A.  5027). 

Lancaster  Window  Blinds,  being  cotton  cloth,  painted  upon  one  surface 
with  a  mixture  of  linseed  oil  and  pigments,  which  effectually  closes  the  inter- 
stices between  the  threads  and  renders  the  fabric  opaque  and  impervious  to 
water,  is  dutiable  at  3  cents  per  square  yard  and  20  per  cent  ad  valorem  under 


492  DIGEST   OF   CUSTOMS  DECISIONS. 

the  provision  for  "  cotton  clotii,  lilU'd  or  c-oatoil,"  in  parajjrapli  311,  and  not 
under  the  provision  in  the  "  countable  paragrai)lis  "  of  Schedule  I  for  "  cotton 
cloth,  colored,  stained,  painted,"  etc..  accordinf:  to  the  coiuit  of  threads,  etc. — 
T.  D.  22906  (G.  A.  4905). 

Window  Hollands. — Tlie  term  "  filled  "  as  used  in  this  para.sraph,  which  is 
a  uianufacturinj,'  rather  than  a  connuercial  term,  is  not  confined  in  its  nieauin.u 
to  such  goods  as  have  been  weighted  with  a  fni-eign  suhsrance,  usually  an  inor- 
j|:anic  material,  to  give  them  a  factitious  solidity,  in  which  sense  it  was  formerly 
used  in  England,  but  the  fdling  may  be  starch  alone.  But  whatever  substance 
Is  useil  to  constitute  "  cotton  cloth,  filled,"  within  the  meaning  of  this  paragraph, 
Rucli  quantity  nuist  be  used  as  to  substantially  close  the  interstices  in  the  cloth 
and  make  a  plain  surface,  and  the  samples  of  imported  "Scotch  hollands  "  or 
"  Kings  hollands,"  used  for  window  shades,  stiffened  with  20  per  cent  in  weight 
of  starch,  but  which  does  not  substantially  close  the  interstices,  are  not  dutiable 
under  this  paragraph,  but  under  paragraphs  304  to  309  as  countable  cottons. 
T.  D.  19450  (G.  A.  41 G7)  reversed  and  99  Fed.  Rep.,  720,  affirmed.— U.  S.  v. 
Pinney,  Casse  &  Lackey  Co.,  105  Fed.  Rep.,  934. 

Cotton  cloth,  in  various  colors  and  widths,  generally  known  in  trade  as 
'  Scotch  hollands,"  "window  hollands,"  or  as  "Kings  hollands,"  which  have 
been  simply  starched  to  the  extent  of  about  20  per  cent  of  the  weight  of  the 
fabric,  and  have  undergone  a  process  of  "beetling,"  are  not  "tilled  or  coated" 
within  the  meaning  of  that  phrase  as  used  in  paragraph  311,  nor  dutiable  under 
the  provision  therefor  at  3  cents  per  square  yard  and  20  per  cent  ad  valorem, 
but  are  dutiable,  according  to  count  of  threads,  weight,  value,  etc.,  under  para- 
graphs 304  to  309.  (C.  C.  A.)  105  Fed.  Rep.,  9.34  followed.— T.  D.  227S5  (G.  A. 
4862). 

Warping  Not  Part  of  Process  of  Weaving. — The  goods  are  woven  fabrics 
composed  of  silk  warp  and  cotton  weft.  The  particular  controversy  is  whether 
or  not  the  expense  of  the  "  warping  "  of  the  silk  is  to  be  added  to  the  value 
of  the  silk. 

In  construing  section  7,  customs  administrative  act  of  .Tune  10,  1890,  providing 
that  the  component  material  of  chief  value  in  imported  merchandise  shall  be 
determined  with  reference  to  "  its  condition  as  found  in  the  article,"  Held  in 
regard  to  woven  fabrics,  that  such  value  should  be  estimated  as  of  the  time  of 
the  beginning  of  the  process  of  weaving;  that  warping,  though  an  essential  step 
In  the  production  of  the  goods,  is  not  part  of  the  process  of  weaving;  and  that 
therefore  the  cost  of  the  wari)ing  process  should  not  be  apportioned  between 
the  different  materials  in  the  goods,  but  should  be  wholly  included  as  i)art  of 
the  value  of  the  material  composing  the  warp  threads. — U.  S.  v.  Koeninghaus 
(C.  C.  A.),  T.  D.  26125;  T.  D.  25364  (C.  C.)  affirmed  and  (G.  A.  5335)  T.  D. 
24423  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Cotton  Cloth  With  Small  Admixture  of  Silk. — Cloth  in  which  cotton  is 
the  component  material  of  chief  value,  but  which  also  contains  a  small  itercent- 
nge  of  silk,  is  dutiable  as  cloth  "  composed  of  cotton  and  silk,"  paragraph  260, 
and  not  under  the  countable-cotton  clau.ses  of  paragraphs  25.3-2.50.  Si'(>l)i'rger  v. 
Farwell,  139  U.  S.,  608,  and  Magone  v.  Luckmeyer,  lb.,  612,  applied  and  fol- 
lowed.—T.  D.  18(»S9   (G.  A.  3891). 

Yellow  Oilcloth. — An  open-woven  cotton  cloth  or  gauze  with  a  thin  i>aper 
covering,  saturated  with  a  composition  sizing  of  an  oily  nature   (cotton  chief 
value),  designed  for  lining  packing  cases  and  known  as  "yellow  oilcloth,"  is 
dutiable  as  a  manufacture  of  cotton  and  not  as  oilcloth — T.  D.  16313    (G. 
3142). 


SCHEDULE   I COTTON    MANUFACTUBES.  493 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Tracing  Cloth.— Bleached  aud  colored  cotton  cloths  intended  for  use  as  trac- 
ing cloth  held  dutiable  according  to  count  of  threads. — T.  D.  15140  (G.  A. 
2666). 

Waterproof  Cloth,  consisting  of  a  double  texture  composed  of  two  thick- 
nesses of  colored  cotton  cloth,  firmly  united  with  a  mixture  of  India  rubber  or 
caoutchouc,  or  composed  of  a  single  texture  or  thickness  of  colored  cotton 
cloth,  coated  upon  one  surface  with  a  mixture  of  India  rubber  or  caoutchouc, 
cotton  chief  value,  is  dutiable  as  waterproof  cloth  and  not  as  a  manufacture 
of  cotton  or  of  India  rubber.— T.  D.  12733  (G.  A.  1382). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Silk-Striped  Cotton  Satins. — Goods  invoiced  as  "  silk-striped  cotton  satins," 
3  light  woven  fabric,  mainly  used  by  tailors  for  linings  for  coat  sleeves  and  the 
backs  of  vests,  the  filling  made  wholly  of  cotton  and  the  warp  of  alternate 
stripes  of  silk  and  cotton,  the  cotton  stripes  being  about  twice  as  wide  as  the 
silk  stripes.  One-sixth  of  the  entire  material  is  silk  and  the  relative  value  of 
silk  to  cotton  is  as  one  to  seven.  The  goods  were  dutiable  as  manufactures 
of  silk  and  not  as  manufactures  of  cotton. — Lesher  v.  Seeberger  (C.  C),  40 
Fed.  Rep.,  61. 

Window  Hollands. — Woven  cotton  cloth  known  as  hollands  or  window  hol- 
lands  held  dutiable  as  countable  cottons.— T.  D.  12372  (G.  A.  1144). 


1913 


1909 


255.  Handkerchiefs  or  mufflers  composed  of  cotton,  not  specially  pro- 
vided for  in  this  section,  whether  finished  or  unfinished,  not  hemmed,  25 
per  centum  ad  valorem ;  hemmed,  or  hemstitched,  30  per  centum  ad 
valorem. 

322.  Handkerchiefs  or  mufflers  composed  of  cotton,  whether  in  the 
piece  or  otherwise  and  whether  finished  or  unfinished,  if  not  hemmed,  or 
henuued  only,  shall  pay  the  same  rate  of  duty  on  the  cloth  contained 
therein  as  is  impo.sed  on  cotton  cloth  of  the  same  description,  weight, 
and  count  of  threads  to  the  square  inch ;  but  such  handkerchiefs  or 
niufllers  shall  not  pay  a  less  rate  of  duty  than  45  per  centum  ad  valorem. 
If  such  handkerchiefs  or  mufflers  are  hemstitched,  or  imitation  hem- 
stitched, or  revered,  or  have  drawn  threads,  they  shall  pay  a  duty  of 
10  per  centum  ad  valorem  iu  addition  to  the  duty  hereinbefore  pre- 
scribed, and  in  no  case  less  than  55  per  centum  ad  valorem ;     *     *     *. 

312.  Handkerchiefs  or  mufllers  composed  of  cotton,  whether  in  the 
piece  or  otherwise  and  whether  finished  or  unfinished,  if  not  henmied, 
or  henuiied  only,  shall  pay  the  same  rate  of  duty  on  the  cloth  con- 
tained therein  as  is  imposed  on  cotton  cloth  of  the  same  description, 
weight,  and  count  of  threads  to  the  square  iuch ;  but  such  handker- 
chiefs or  mufflers  shall  not  pay  a  less  rate  of  duty  than  45  per  centum  ad 
valorem.  If  such  handkerchiefs  or  nuifflers  are  hemstitched,  or  imitation 
hemstitched,  or  revered,  or  have  drawn  threads,  they  shall  pay  a  duty  of 
10  per  centum  ad  valorem  in  addition  to  the  duty  hereinbefore  pre- 
scribed, and  in  no  case  less  than  55  per  centum  ad  valorem ;     *     *     *. 

258.  *  *  *,  handkerchiefs,  *  *  *^  composed  of  cotton  or  other 
vegetable  fiber,  or  of  which  cotton  or  other  vegetable  fiber  is  the  com- 
ponent material  of  chief  value,  made  up  or  manufactured  wholly  or  in 
part  by  the  tailor,  seamstress,  or  manufacturer,  all  of  the  foregoing  not 
specially  provided  for  in  this  Act,  40  per  centum  ad  valorem. 

349.  *     *     *     handkerchiefs,     *     *     *^  composed   of  cotton  or  other 

vegetable  fiber,  or  of  which  cotton  or  other  vegetable  fiber  is  the  com- 

1890    ponent  material  of  chief  value,  made  up  or  manufactured  wholly  or  in 

part  by  the  tailor,  seamstress,  or  manufacturer,  all  of  the  foregoing  not 

specially  provided  for  in  this  Act,  50  per  centum  ad  valorem. 


1897 


1894 


494  DIGEST   OF   CUSTOMS   DECISIONS. 

^^^^  \  ad  valor 


Cottou     ♦     *     ♦     heniniod  handkerchiefs,     *     ♦     *     40  per  ceutuin 
em. 


l)l<:CISIONS  UNDER  THE  ACT  OF  1913. 

Drawn-Work  Handkerchiefs. — Hemstitched  handkerchiefs  ornamented  by 
drawn  work  are  more  specifically  provided  for  as  "  handkerchiefs  hemmed, 
or  hemstitched,"  at  30  per  cent  ad  valorem  under  paragraph  255  than  as 
"  articles  from  which  threads  have  been  omitted,  drawn,  punched,  or  cut,  and 
with  threads  introduced  after  weaving,  forming  figures  or  designs,"  at  60  per 
cent  ad  valorem  under  paragraph  358. — T.  D.  35675  (G.  A.  7769), 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Drawn-Work  Handkerchiefs. — The  handkorchicfs  before  us  are  of  the 
ornamental  character.  Threads  have  been  withdrawn  and  additional  threads 
have  been  in.serted,  by  hand  or  machinery,  forming  an  ornamciual  needlework 
design.  We  think  paragraph  349  covers  this  class  of  articles,  and,  as  pointed 
out  in  importers'  brief,  although  it  is  limited  by  the  expression  "  not  else- 
where specially  provided  for,"  while  paragraphs  322  and  356  are  not  so  limited 
and  cover  handkerchiefs  of  cotton,  flax,  or  other  vegetable  fiber,  while  para- 
graph 322  covers  cotton  only  and  paragraph  356  covers  flax,  hemp,  or  ramie 
only,  we  think  the  articles  in  question  are  more  specifically  described  therein. 
Following  Ab.  3(5830  (T.  D.  34889).     The  protests  are  overruled.— Ab.  38311. 

Paragraph  349  contains  the  narrower  provision;  for  handkerchiefs  having 
ornamental  drawn  work  would  be  included  in  the  broader  class  of  handker- 
chiefs having  drawn  work.  It  is  therefore  apparent  that  ornamental  drawn- 
work  handkerchiefs  are  dutiable  under  paragraph  349,  and  plain  drawn-work 
handkerchiefs  are  dutiable  under  paragraph  322.— Ab.  36830  (T.  D.  34889). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Mufflers  of  Silk  and  Cotton. — A  provision  for  fabrics  "  in  part  of  silk  "  is 
more  specific  than  one  for  fabrics  "composed  of  cotton"  or  for  "cotton  cloth." 
Accordingly,  muftlers  of  silk  and  cotton,  cotton  being  the  component  material  of 
chief  value,  are  not  dutiable  as  "  mufflers  composed  of  cotton  "  under  paragraph 
312,  or  as  "  cotton  cloth  "  under  the  so-called  countable  clauses  of  Schedule  I, 
but  as  "  mufflers  composed  wholly  or  in  part  of  silk  "  under  paragraph  388. 
In  re  Guiterman  (G.  A.  4562)  affirmed  in  Guiterman  i'.  U.  S.  (113  Fed.  Rep., 
994)  and  In  re  Wakem  (G.  A.  5018)  followed.— T.  D.  23755  (G.  A.  5153). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Pcarl-Stitchcd  Handkerchiefs. — Cotton  handkerchiefs,  about  15  inches 
square,  with  printed  dots  on  the  margin,  and  having  an  odire  which  has  the 
appearance  of  an  embroidery  stitch,  about  one-sixteenth  of  an  inch  in  width,  and 
serving  as  a  hem  for  the  handkerchief,  commercially  known  as  pear-stitched 
handkerchiefs,  and  not  as  embroidered  hanilkerchiefs,  are  dutiable  as  "  hand- 
kerchiefs "  at  40  per  cent  ad  valorem  under  paragraph  2.58.  and  not  as  "  em- 
broidered handkerchiefs"  under  paragraph  276.— T.  D.  18225  (G.  A.  3935). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Handkerchiefs  in  the  Piece. — An  unbleached  textile  fabric  composed  of 
Egj-ptian  cotton  in  imitation  of  poniree  silk,  with  handkerchief  designs  printed 
thereon  and  dotted  lines  to  be  followed  in  .separating  the  handkerchiefs,  com- 
mercially known  as  cotton  handkerchiefs  in  the  piece,  are  dutiable  as  hand- 
kerchiefs and  not  as  cotton  cloth.— T.  D.  13801  (G.  A.  1905). 


SCHEDULE   I COTTON    MANUFACTURES.  495 

Cotton  Handkerchiefs. — Hemmed  or  hemstitched  handkerchiefs  which  are 
not  also  embroidered  are  dutiable  as  handkerchiefs  and  not  as  embroidered 
and  hemstitched.— Wilson  v.  U.  S.  (C.  C.  A.),  57  Fed.  Rep.,  199. 

Imitation-hemstitched  cotton  handkerchiefs  are  dutiable  as  handkerchiefs 
and  not  as  embroidered  and  hemstitched  handkerchiefs.  Reversing  the  circuit 
court.— Rice  v.  U,  S.  (C.  C.  A.),  53  Fed.  Rep.,  910. 

DECISIONS  UNDER  THE  ACT  OF  3883. 
Hemstitched  Cotton  Handkerchiefs  known  as  such  in  commerce,  having  a 
hem  of  1  inch  or  more  in  breadth,  with  several  threads  drawn  out  from  the 
material  at  the  head  of  the  hem  and  the  hem  stitched  down  by  on  open  stitch, 
the  same  being  known  in  trade  and  commerce  as  hemstitched  cotton  handker- 
chiefs, are  dutiable  as  manufactures  of  cotton  and  not  as  hemmed  handker- 
chiefs. Reversing  T.  D.  10236,  G.  A.  14.  In  re  H.  B.  Claflin  Co.  (C.  C).  47 
Fed.  Rep.,  875;  same  (C.  C.  A.),  52  Fed.  Rep.,  121.— T.  D.  13595  (G.  A.  1867), 
Cotton  3Iufflers  held  to  be  manufactures  of  cotton  and  not  dutiable  as 
hemmed  cotton  handkerchiefs.— T.  D.  17959  (G.  A.  3834). 

256.  Clothing,  ready-made,  and  articles  of  wearing  apparel  of  every 
description,  composed  of  cotton  or  other  vegetable  fiber,  or  of  which  cot- 
ton or  other  vegetable  fiber  is  the  component  material  of  chief  value, 
1913  ^^  ^^  cotton  or  other  vegetable  liber  and  india  rubber,  made  up  or  manu- 
factured, wholly  or  in  part,  by  the  tailor,  seamstress,  or  manufacturer, 
and  not  otherwise  specially  provided  for  in  this  section,  30  per  centum 
ad  valorem  ;  shirt  collars  and  cuffs  of  cotton,  not  specially  provided  for 
in  this  section,  30  per  centum  ad  valorem. 

324.  Clothing,  ready-made,  and  articles  of  wearing  apparel  of  every 
description,  composed  of  cotton  or  other  vegetable  fiber,  or  of  which  cot- 
ton or  other  vegetable  fiber  is  the  component  material  of  chief  value, 
made  up  or  manufactured,  wholly  or  in  part,  by  the  tailor,  seamstress,  or 
manufacturer,  and  not  otherwise  provided  for  in  this  section,  50  per 
centum  ad  valorem. 

348.  Shirt  collars  and  cuffs,  composed  of  cotton,  45  cents  per  dozen 
,  pieces  and  15  per  centum  ad  valorem ;     *     *     *. 

314.  Clothing,  ready-made,  and  articles  of  vrearing  apparel  of  every 
description,  including  neckties  or  neckware  composed  of  cotton  or  other 
vegetable  fiber,  or  of  which  cotton  or  other  vegetable  fiber  is  the  com- 
ponent material  of  chief  value,  made  up  or  manufactured,  wholly  or  in 
part,  by  the  tailor,  seamstress,  or  manufacturer,  and  not  otherwise  pro- 

1897  )  vided  for  in  this  Act.  50  per  centum  ad  valorem :  Provided,  That  any 
outside  garment  provided  for  in  this  paragraph  having  india  rubber  as 
a  component  material  shall  pay  a  duty  of  15  cents  per  pound  and  50 
per  centum  ad  valorem. 

338.  Shirt  collars  and  cuffs,  composed  of  cotton,  45  cents  per  dozen 
pieces  and  15  per  centum  ad  valorem ;     *     *     *. 

258.  Clothing,  ready-made,  and  articles  of  wearing  apparel  of  every 
description,     *     *     *     and  neckties  or  neckwear,  composed  of  cotton  or 

1894  other  vegetable  fiber,  or  of  which  cotton  or  other  vegetable  fiber  is  the 
component  material  of  chief  value,  made  up  or  manufactured  wholly  or 
in  part  by  the  tailor,  seamstress,  or  manufacturer,  all  of  the  foregoing 
not  specifically  provided  for  in  this  Act,  40  per  centum  ad  valorem. 

349.  Clothing,  ready-made,  and  articles  of  wearing  apparel  of  every 
description,  *  *  *  and  neckties  or  neckwear,  composed  of  cotton 
or  other  vegetable  fiber,  or  of  which  cotton  or  other  vegetable  fiber  is  the 
component  material  of  chief  value,  made  up  or  manufactured  wholly 
or  in  part  by  the  tailor,  seamstress,  or  manufacturer,  all  of  the  foregoing 
not  specifically  provided  for  in  this  Act,  50  per  centum  ad  valorem : 
Provided,  That  all  such  clothing  ready-made  and  articles  of  wearing 
apparel  having  india  rubber  as  a  component  material  (not  including 
gloves  or  elastic  articles  that  are  specially  provided  for  in  this  Act),  shall 
be  subject  to  a  duty  of  50  cents  per  pound,  and  in  addition  thereto  50 
per  centum  ad  valorem. 

372.  Collars  and  cuffs,  composed  entirely  of  cotton,  15  cents  per  dozen 
.pieces  and  35  per  centum  ad  valorem. 


1909 


1890 


496  DIGEST   OF  CUSTOMS  DECISIONS. 

1883        ^~'*'  *     *     *     corsets,  of  wliatever  inatorial  composed,  35  per  centum 
ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Bibs  of  Terry  Cloth. — Bibs  made  of  cotton  terry  cloth,  classified  as  articles 
made  from  pile  fabrics  under  paragraph  257.  were  claimed  dutiable  as  cotton 
wearing  api)arel  (par.  25G).  Protests  sustained  on  the  authority  of  G.  A.  7656 
(T.  D.  35019).— Ab.  3S3SS. 

Gloves  of  Cotton  and  Rubber. — Gloves  used  by  electricians  and  linemen, 
composed  of  cotton  and  rubber,  classified  under  paragraph  256,  were  claimed 
dutiable  as  manufactures  of  rul)ber  (par.  368).  Protest  overruled,  the  board 
holding  the  provision  in  paragraph  256  more  specific. — Ab.  37512. 

Shirt  Bosoms  of  Tucked  Cotton  Material. — These  shirt  bo.soms  are  pre- 
cisely and  more  specifically  described  by  the  term  "  wearing  apparel  composed 
of  cotton  or  of  cotton  in  chief  value  made  up  or  manufactured  in  part "  (par. 
256)  than  they  are  by  the  term  "  articles  made  up  in  part  of  tuckings  of  what- 
ever yarns,  threads,  or  filaments  composed"  (par.  358).  The  required  attrib- 
utes of  wearing  apparel  most  closely  describe  and  identify  the  goods,  and  they 
are  dutiable  as  i-uch  under  paragraph  256. — U.  S.  v.  Snow's  United  States 
Sample  Express  Co.  (Ct.  Cust.  Appls.),  T.  D.  35388;  (G.  A.  7613)  T.  D.  34823 
affirnied. 

Untrimmed  Hats — Cotton  Wearing  Apparel. — Untrimmed  hats  made  of 
cotton  braid  and  thread  classified  as  articles  made  of  cotton  threads  under 
paragraph  358. 

On  the  authority  of  G.  A.  7613  (T.  D.  34823),  afiirmed  in  U.  S.  r.  Snow's 
United  States  Sample  Express  Co.  (6  Ct.  Cust.  Appls.,  — ;  T.  D.  35388),  the 
hats  in  question  were  held  dutiable  as  cotton  wearing  apparel  at  30  per  cent 
under  paragraph  256.— Ab.  38935. 

Wearing  Apparel  in  Part  of  Cotton  Netting. — Hat  forms  or  shapes  com- 
posed in  chief  value  of  cotton  netting,  classified  under  paragrai)h  358,  are 
claimed  dutiable  as  partly  made  wearing  apparel  under  paragraph  2.56. 

On  the  authority  of  U.  S.  v.  Snow's  United  States  Sample  Expre.ss  Co.  (6  Ct. 
Cust.  Appls.,  — ;  T.  D.  353S8),  the  merchandise  in  question  was  held  dutiable 
under  paragraph  256,  as  claimed. — Ab.  38719. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Abdominal  Supporters  composed  of  cotton  and  India  rubber  were  held  duti- 
able as  cotton  wearing  apparel  under  paragraph  324.— Ab.  33625  (T.  D.  33738). 

"Appliqued,"  What  is  Not. — The  merchandise  consists  of  cotton  wearing 
apparel  upon  which  are  sewn  strips  or  bands  of  goods  figured  in  different  colors 
for  ornamental  purposes  only.  The  articles  are  held  to  be  cotton  wearing 
apparel  only,  and  not  "  appliqu§d." — U.  S.  v.  Hamburger  Levine  Co.  (Ct.  Cust. 
Appls.),  T.  D.  34382;  (G.  A.  7525)  T.  D.  34087  afiirmed'. 

Bibs  and  Aprons  in  the  Piece. — Merchandise  consisting  of  woven  cotton 
cloth  in  the  piece,  having  printed  thereon  designs  of  bibs  and  aprons,  each 
design,  when  separated,  forming  a  complete  bib  or  apron,  are  properly  dutiable 
as  partly  made  wearing  apparel  at  the  rate  of  50  per  cent  ad  valorem  under  the 
provision  in  paragraph  324  for  "  articles  of  wearing  apparel  made  up  or  manu- 
factured, wholly  oi  in  part,  by  the  tailor,  seamstress,  or  manufacturer."  G.  A. 
2967  (T.  D.  15867)  and  other  cases  cited  and  followed.— T.  D.  34243  (G.  A. 
7537). 


SCHEDULE    I COTTON    MANUFACTURES.  497 

Hemp  Soles,  used  in  the  nmniifacture  of  outliifj  shoes,  lield  properly  classified 
as  wearing  apparel  under  paragraph  324.  Schiff  v.  U.  S.  (2  Ct.  Cust.  Applg.,  89; 
T.  D.  31G34)  and  G.  A.  G45S  (T.  D.  2T6G0)  followed.— Ab.  30869  (T.  D.  33050). 

Raincoats  in  Part  of  Wool. — Raincoats  composed  of  wool,  cotton,  and  rub- 
ber, cotton  chief  value,  are  dutiable  under  paragraph  382  as  "  articles  of  wear- 
ing apparel  composed  in  part  of  wool,"  rather  than  as  wearing  apparel  com- 
posed in  chief  value  of  cotton  (par.  324),  the  provision  for  "wearing  apparel 
in  part  wool  "  being  more  specific  than  the  provision  for  "  wearing  apparel,  of 
which  cotton  is  the  component  material  of  chief  value,  not  otherwise  provided 
for  in  this  section."— T.  D.  31350  (G.  A.  7181). 

AVomen's  Collars,  Embroidered. — Merchandise  classified  as  shirt  collars 
under  paragraph  348  was  held  to  be  dutiable  as  embroidered  or  appliqued  wear- 
ing apparel  (par.  349).— Ab.  28426  (T.  D.  32488). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cotton  Bibs  were  held  to  be  dutiable  under  paragraph  814  (wearing  ap- 
parel).—Ab.  24261  (T.  D.  31070). 

Collar  Stiffener. — Coax'se-woven  cotton  fabric  heavily  stiffened  with  glue  or 
other  gelatinous  substance,  cut  into  suitable  lengths  and  shapes  for  lining 
women's  collars,  or  for  collars  for  women's  dresses,  are  dutiable  at  50  per  cent 
ad  valorem  under  paragraph  314,  and  not  at  45  per  cent  ad  valorem  under 
paragi-aph  322.— T.  D.  20731  (G.  A.  4363). 

Diving  Suits  of  cotton  and  rubber  were  classified  under  paragraph  314  re- 
lating to  "  articles  of  wearing  apparel  of  every  description  of  which  cotton  is 
the  component  material  of  chief  value:  Provided,  That  any  outside  garment 
provided  for  in  this  paragraph  having  India  rubber  as  a  component  material 
shall  pay  a  duty  of  15  cents  per  pound  and  50  per  cent  ad  valorem."  The  im- 
porters contended  for  classification  under  paragraph  449,  relating  to  manufac- 
tures in  chief  value  of  rubber.    Protest  overruled.— Ab.  19500  (T.  D.  29193). 

Knit  Shawls. — Cotton  knit  shawls  are  properly  dutiable  as  cotton  wearing 
apparel  under  the  provisions  of  paragraph  314  and  not  as  wearing  apparel  made 
wholly  or  in  part  of  lace  or  in  imitation  of  lace  under  paragraph  339. — T.  D. 
26369   (G.  A.  6040). 

Cotton  Hat  Linings. — Linings  for  hats  composed  in  chief  value  of  cotton, 
made  up  into  completed  articles,  ready  to  be  inserted  and  fastened  in  hats,  are 
properly  dutiable  as  articles  of  cotton  wearing  apparel  partly  manufactured, 
at  the  rate  of  50  per  cent  ad  valorem  under  the  provisions  of  paragraph  314. — T. 
D.  27660  (G.  A.  6458). 

Partly  Made  Wearing  Apparel. — This  merchandise  is  a  cotton  textile  fabric 
having  printed  thereon  a  design  for  sections  of  women's  collars.  G.  A.  2967 
(T.  D.  15867)  cited.  A  comparison  of  the  official  sample  in  this  case  with  that 
in  said  G.  A.  2967  shows  that  the  principle  in  the  two  cases  is  the  same,  and 
the  language  of  the  present  act,  so  far  as  applicable  to  the  case,  is  identical 
with  that  of  the  act  of  1894,  under  which  the  previous  case  arose. — Ab.  20145 
(T.  D.  29429). 

Patent  Ear  Caps. — A  child's  cap,  made  of  elastic  braid  or  straps,  connected 

by  narrow  bands  of  cotton  tape  and  designed  to  prevent  the  ear  from  growing 

r.bnormally  and  held  in  position  when  spread  closely  over  the  skull  by  being 

knotted  under  the  chin,  is  not  a  bit  of  cotton  wearing  apparel  and  dutiable  under 

60690°— IS— VOL  1 32 


498  DIGEST  OF  CUSTOMS  DECISIONS. 

paragraph  314,  hut  is  a  brace,  rather,  and  is  dutiahle  uiuh'r  i)arasraph  320. — Best 
&.  Co.  V.  U.  S.  (Ct.  Oust.  Appls.),  T.  D.  31009;  (O.  A.  6941)  T.  D.  30121  reversed. 

Cotton  and  Wool  Wearinpr  Apparel  (Shawls). — Shawls,  being  articles 
worn  upon  the  person,  are  unquestionably  wearing  apparel  within  the  meaning 
of  that  term  as  used  in  tariff  acts.  Maillard  v.  Lawrence  (16  How.,  251)  fol- 
lowed. 

Wearing  apparel  comi)osed  of  cotton  and  wool  is  dutiable  under  paragraph 
370  as  "  wi-ariiig  appaivl  composed  wholl.v  or  in  part  of  wool,"  and  not  under 
paragraph  314,  as  "  articles  of  wearing  apparel  of  every  description,  of  which 
cotton  is  the  component  material  of  chief  value,  *  ♦  *  not  otherwise  pro- 
vided for,"  even  though  cotton  be  the  component  material  of  chief  value.  The 
fact  that  the  provision  for  wearing  apparel  in  paragraph  314  is  qualified  by  the 
(expression  "  not  otherwise  provided  for  "  relegates  such  articles  to  paragraph 
370,  which  is  not  so  qualified.  In  re  Heineman  (G.  A.  4315)  overruled. 
Zucker  v.  Magone  (37  Fed.  Rep..  776),  Levi  v.  U.  S.  (87  id.,  193),  Stone  v. 
Heineman  (100  id.,  940),  In  re  Goldenberg  (G.  A.  2386),  In  re  Schiffman 
(G.  A.  2847),  In  re  r.en.iamin  (G.  A.  4411).  and  In  re  Hampton  (G.  A.  4724) 
fipplied  and  followed.— T.  D.  22674  (G.  A.  4826). 

Tennis  Jackets  in  Part  Wool. — Tennis  jackets,  component  material  of  chief 
value  cotton,  but  containing  a  small  percentage  of  wool,  dutiable  under  para- 
graph 370  as  wearing  apparel  composed  in  part  of  wool. — Dept.  Order  (T.  D. 
22136). 

Tennis  jackets,  composed  chiefiy  of  cotton,  with  a  small  percentage  of  wool, 
are  dutiable  under  paragraph  314  as  "  wearing  apparel,  of  which  cotton  is  the 
component  material  of  chief  value,"  at  50  per  cent  ad  valorem,  and  not  iinder 
paragraph  370,  as  "  articles  of  wcai'ing  apparel,  composed  wholly  or  in  part  of 
wool."  Hartranft  v.  Meyer  (135  U.  S.,  237)  applied.— T.  D.  20423  (G.  A. 
4315)  ;  reversed  by  Stone  v.  Heineman  (C.  C),  lOO  Fed.  Rep.,  940  (T.  D.  22136, 
supra). 

Wearinj;  Apparel  of  India  Rubber  and  Cotton,  rubber  being  the  com- 
ponent of  chief  value,  is  dutiable  as  mamifactures  in  chief  value  of  India  rub- 
ber, under  paragraph  449,  not  being  covered  by  paragraph  314,  relating  to 
wearing  apparel  "  of  which  cotton  is  the  component  material  of  chief  value," 
and  to  "any  outside  garment  provided  for  in  this  paragraph  having  India  rub- 
ber as  a  component  material."  Ilorrax  v.  U.  S.  (T.  D.  29505).— T.  D.  29726 
G.  A.  6904). 

Wearinff  Ap|)arel  Partly  ]\Iade  Up. — This  merchandise  consists  of  cotton 
sweatbands  and  visors.  Hat  linings  were  held  dutiable  under  paragi-aph  314 
in  G.  A.  6458  (T.  D.  27660),  and  there  would  seem  to  be  no  good  reason  for 
assessing  a  different  rate  on  the  articles  in  question. — Ab.  17898  (T.  D.  28687). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Bandana  Handkerchiefs,  Scarfs,  or  Mufllers,  in  the  Piece,  are  dutiable 
as  wearing  apparel  and  not  as  cotton  cloth  or  as  manufactures  of  cotton. — 
T.  D.  16815  (G.  A.  3334). 

Cotton  Collar  Stiffeners,  made  from  a  coarse  woven  fabric,  like  webbing, 
an  inch  and  a  half  wide,  with  selvaged  edges,  but  differing  from  webbing  in  the 
fact  that  they  are  stiff  and  in  the  form  of  an  arc  of  a  circle,  intended  to  be 
used  with  ladies'  dress  collars  for  holding  them  in  position,  and  known  in 
trade  as  collar  stiffeners,  are  dutiable  as  manufactures  of  cotton  not  specially 
provided  for  under  paragraph  264,  and  not  as  webbing  under  paragraph  263, 


SCHEDULE    I COTTON    MANUFACTURES.  499 

because  they  huve  become  differentiated  from  webbing  by  possessing  a  distinc- 
tive name,  character,  and  use.— T.  D.  18231  (G.  A.  3941). 

Shirt-Waist  Fronts  and  Bands. — So-called  bosoms  composed  of  cotton,  con- 
sisting of  fabrics  cut  to  a  size  rendering  them  suitable  for  use  in  the  manufac- 
ture of  ladies'  shirt  waists,  are  dutiable  as  wearing  apparel. — T.  D.  18519  (G.  A. 
3975). 

DECIPIONS  UNDER  THE  ACT  OF  1890. 

Cotton  Bathing  Trunks  are  dutiable  as  wearing  apparel  and  not  as 
drawers.— T.  D.  13615  (G.  A.  1887). 

Boys'  Sailor  Suits  made  of  cotton,  with  a  piece  of  elastic  cord  to  draw  the 
blouse  in  at  the  waist,  the  India  rubber  in  the  cord  constituting  less  than  1  per 
cent  of  the  value  of  the  suit,  held  to  be  cotton  wearing  apparel  and  not  wearing 
apparel  having  India  rubber  as  a  component  material. — T.  D.  12203  (G.  A. 
1017). 

Chinese  Shoes,  consisting  of  an  upper  part  of  cotton  and  a  sole  of  felt  and 
leather,  the  felt  being  made  from  hair  mixed  with  wool  fiber  and  paper  stiffened 
with  rice  starch,  are  dutiable  as  manufactures  of  cotton  and  not  wearing 
apparel. — Swayne  v.  Hager,  37  Fed.  Rep.,  780. 

Hechima  Slippers  composed  in  part  of  wool  are  dutiable  as  wearing  apparel 
composed  in  part  of  wool  and  not  as  wearing  apparel  composed  in  chief  part 
of  vegetable  fiber,  nor  as  a  manufacturer  of  cotton  nor  as  a  manufacture  of 
vegetable  fiber.— T.  D.  17501  (G.  A.  3640). 

Neckties  With  Metal  Fastenings. — Neclvties  composed  of  cotton  and  silk 
(cotton  chief  value),  each  tie  having  an  elastic  band  with  a  metal  clasp,  are 
dutiable  as  manufactures  of  cotton  and  not  as  manufactures  of  metal. — T.  D. 
10392   (G.  A.  83). 

25  7.  Plushes,  velvets,  plush  or  velvet  ribbons,  velveteens,  corduroys, 
and  all  pile  fabrics,  cut  or  uncut,  whether  or  not  the  pile  covers  the 
entire  surface;  any  of  the  foregoing  composed  wholly  or  in  chief  value 
of  cotton  or  other  vegetable  fiber,  except  flax,  hemp,  or  ramie ;  and 
1913  manufactures  or  articles  in  any  form,  including  such  as  are  commonly 
known  as  bias  dress  facings  or  skirt  bindings,  made  or  cut  from  plushes, 
velvets,  velveteens,  corduroys,  or  other  pile  fabrics  composed  of  cotton 
or  other  vegetable  fiber,  except  flax,  hemp,  or  ramie,  40  per  centum  ad 
valorem. 

325.  Plushes,  velvets,  velveteens,  corduroys,  and  all  pile  fabrics,  cut 
or  uncut,  whether  or  not  the  pile  covers  the  entire  surface ;  any  of  the 
foregoing  composed  of  cotton  or  other  vegetable  fiber,  except  flax,  not 
bleached,  dyed,  colored,  stained,  painted,  or  printed,  9  cents  per  square 
yard  and  25  per  centum  ad  valorem ;  if  bleached,  dyed,  colored,  stained, 
painted,  or  printed,  12  cents  per  square  yard  and  25  per  centum  ad 
valorem :  Provided,  That  corduroys  composed  of  cotton  or  other  vegetable 
fiber,  weigliing  seven  ounces  or  over  per  square  jard.  shall  pay  a  duty 
1909  of  18  cents  per  square  yard  and  25  per  centum  ad  valorem:  Provided 
further,  That  manufactures  or  articles  in  any  form  including  such  as 
are  commonly  known  as  bias  dress  facings  or  skirt  bindings,  made  or 
cut  from  plushes,  velvets,  velveteens,  corduroys,  or  other  pile  fabrics 
composed  of  cotton  or  other  vegetable  fiber,  shall  be  subject  to  the  fore- 
going rates  of  duty  and  in  addition  thereto  10  per  centum  ad  valorem : 
Provided  further.  That  none  of  the  articles  or  febrics  provided  for  in 
this  paragraph  shall  pay  a  less  rate  of  duty  than  47i  per  centum  ad 
valorem. 

315.  Plushes,  velvets,  velveteens,  corduroys,  and  all  pile  fabrics,  cut 
or  uncut;  any  of  the  foregoing  composed  of  cotton  or  other  vegetable 
fiber,  not  bleached,  dyed,  colored,  stained,  painted,  or  printed,  9  cents 
per  square  yard  and  25  per  centum  ad  valorem ;  if  bleached,  dyed,  colored. 


1897 


500  DIGEST   OF   CUSTOMS  DECISIONS. 

stained,  paiiitod,  or  printed,  12  cents  per  square  yard  and  25  per  eentuni 
ad  valorem:  rroiidcd.  That  eorduroys  composed  of  cotton  or  otlier  vege- 
table tiber,  weijjhinj,'  seven  ounces  or  over  ])er  square  yard,  shall  pay  a 
duly  of  18  <ents  jter  sipiare  yard  and  25  per  centum  ad  valorem:  rroiidcd 
furtfirr,  Th.it  manufactures  or  articles  in  any  form  including;  such  as 
are  connnonly  known  as  bias  dress  facin^rs  or  skirt  bindinjrs.  made  or 
cut  from  jilushes.  velvets,  velveteens,  corduroys,  or  other  pile  fabrics 
comixisiHl  of  cotton  or  other  vejrctable  liber,  shall  be  subjeet  to  tlu'  fore- 
goins  rates  of  duty  and  in  addition  thereto  10  per  centum  ad  valorem  : 
Provided  further,  That  none  of  the  articles  or  fabrics  provided  for  in 
this  paragraph  shall  pay  a  less  rate  of  duty  than  47A  per  centum  ad 
valorem. 

259.  Plushes,  velvets,  velveteens,  corduroys,  and  all  pile  fabrics  com- 
posed  of  cotton   or   other   vegetable   fiber,   not   bleaclieil,   dyed,    colored, 
1894    stained,  painted,  or  printed.  40  per  centum  ad  valorem;  on  all  such  goods 
if  bleached,  dyed,  colored,  stained,  painted,  or  printed,  47^  per  centum  ad 
valorem. 

350.  Plushes,  velvets,  velveteens,  corduroys,  and  all  pile  fabrics  com- 
posed of  cotton  or  other  vegetable  fiber,  not  bleached,  dyed,  colored, 
stained,  painted,  or  printed,  10  cents  ler  square  yard  and  20  per  centum 
1890  "*^  valorem  ;  on  all  stich  goods  if  bleached,  12  cents  per  square  yard  and 
20  per  centum  ad  valorem;  if  dyed,  colored,  stained,  painted,  or  printed, 
14  cents  pe'-  square  yard  and  20  per  centum  ad  valorem;  but  none  of  the 
foregoing  articles  in  this  paragraph  shall  pay  a  less  rate  of  duty  than 
40  per  centum  ad  valorem. 

1883        325.  *     *     *     cotton  velvet,  40  per  centum  ad  valorem. 
DECISIONS  UNDER  THE  ACT  OF  1913. 

Prayer  Rugs. — Merchandise  classified  as  articles  made  or  cut  from  pile 
fabrics  under  paragraph  257  is  claimed  dutiable  as  rugs  of  cotton  under  i)ara- 
graph  302. 

The  articles  in  question  resemble  floor  rugs  in  design  and  color,  but  they  are 
so  light  in  structure  that  they  would  not  lay  smoothly  or  adhere  to  the  floor 
when  walked  upon,  and  would  not  be  suitable  or  serviceable  as  floor  coverings. 
Although  they  are  smaller  in  si/e,  they  are  of  the  same  character  as  the  articles 
held  not  to  be  rugs  in  the  case  of  W.  H.  Stiner  »S:  Sons  (G.  A.  7472;  T.  D. 
33577).  Following  said  decision,  we  hold  that  tbe  articles  in  question  were 
properly  classified  by  the  collector. — Ab.  3S502. 

Terry  Cloth  and  Turkish  Toweling. — Terry  cloth  and  similar  fabrics  to  be 
classified  as  pile  fabrics  under  paragraph  257. — Dept.  Order  (T.  D.  342S7). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Imitation  Mohair  Astrakhans.— In  paragraph  325  the  words  "plushes,  vel- 
vets, velveteens,  corduroys,  and  all  pile  fabrics,  cut  or  uncut,  whether  or  not 
tbe  pile  covers  the  entire  surface,"  are  broad  enough  to  include  any  pile  fabric 
as  commonly  understood.  The  phrase  "  cut  or  uncut "  does  not  restrict  the 
meaning ;  it  merely  makes  the  meaning  clear,  and  the  goods  were  properly  as- 
sessed under  the  named  paragraph. — Knauth,  Nachod  &  Kuhno  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  35389;  (G.  A.  Ab.  30495)  T.  D.  34774  afllrmed. 

Terry  Cloth. — Bleached  and  colored  cotton  "  terry  cloth,"  which  has  a  series 
of  closely  placed  looi»s  of  thread  issuing  from  .ibe  body  of  the  fabric  at  right 
angles  thereto,  and  which  is  suitable  and  intended  for  use  as  dress  goods,  is 
included  within  the  meaning  of  the  term  "  pile  fabrics  "  as  that  term  is  com- 
monly and  commercially  used,  and  is  properly  dutiable  as  '  pile  fabrics,  uncut," 


SCHEDULE   I — COTTON   MAKUFACTURES.  501 

under  the  provisions  of  paragraph  325,  and  not  as  countable  cotton  cloth  under 
paragraphs  315  to  320,  inclusive.— T.  D.  34545  (G.  A.  7572). 

Velvet,  Cotton  Chief  Value. — The  merchandise  was  classified  under  para- 
graph 320.  The  provision  "  velvets,  composed  of  cotton  or  other  vegetable 
fiber,"  is  more  specific  than  "  cloth,  composed  of  cotton  or  other  vegetable  fiber 
and  silk."  The  words  "  composed  of "  have  been  held  to  mean  "  composed 
wholly  or  in  chief  value  of"  (Kenyon  v.  U.  S.,  4  Ct.  Cust.  Appls.,  344;  T.  D. 
33529),  and  this  merchandise  is  velvet  composed  in  chief  value  of  cotton. — 
Ab.  36784  (T.  D.  34871). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Double-Faced  Cotton  Velours  are  properly  dutiable  as  countable  cottons 
containing  extra  threads  under  the  provisions  of  paragraphs  304,  309,  and 
313.— T.  D.  2G447  (G.  A.  6065). 

Pile  Fabrics,  Jacquard  Figured. — Pile  fabrics,  known  as  "  Velours  renais- 
sance "  and  otherwise,  woven  in  the  Jacquard  loom  with  figures  in  the  nature  of 
velvet  or  plush  with  raised  cut  threads,  and  whicli  are  used  for  upholstery 
purposes,  and  composed  of  cotton,  are  dutiable  at  47^  per  cent  ad  valorem 
under  paragraph  315,  and  not  at  60  per  cent  ad  valorem  under  the  provision 
for  flax  plush  under  paragraph  342.— T.  D.  19489  (G.  A.  4183). 

Slipper  Patterns. — Bolts  of  woven  cotton  cloth,  28  inches  wide  and  4  lueters 
long,  with  a  raised  uncut  pile,  intended  to  be  cut  into  slipper  uppers,  and  having 
the  selvages  as  well  as  the  line  of  cutting  of  the  individual  uppers  made  in  the 
course  of  fabrication  by  omitting  the  pile  portion  of  the  fabric,  are  properly 
dutiable  at  the  rate  of  12  cents  per  square  yard  and  25  per  cent  ad  valorem 
under  paragraph  315,  and  are  not  subject  to  the  provisions  of  the  second  pro- 
viso to  said  paragraph  levying  10  per  cent  additional  duty  upon  "  maniifac- 
tures  or  articles  in  any  form  made  or  cut  from  pile  fabrics."  See  G.  A.  5.527 
(T.  D.  24880).— T.  D.  25631  (G.  A.  5801). 

I'crry  Cloth — material  from  which  Turkish  towels  are  made — is  a  countable 
cotton  within  the  terms  of  paragraph  310,  and  as  such  is  dutiable  according  to 
count  of  threads  per  square  inch,  value,  etc.,  under  the  applicable  provisions 
of  paragraphs  304-309,  inclusive.  G.  A.  2310  (T.  D.  14499)  and  G.  A.  5068 
(T.  D.  23487)  modified.— T.  D.  25746  (G.  A.  5838). 

Velvet  Cords  Not  Corduroys. — Certain  cotton  pile  fabrics,  variously  known 
as  "  velvet  cords,"  "  ribbed  velvets,"  and  "corded  velvets,"  used  for  binding 
women's  skirts  and  for  making  women's  jackets  and  boys'  wearing  apparel, 
are  dutiable  under  paragraph  315  as  "  pile  fabrics  of  cotton,"  and  not  as 
"  corduroys  composed  of  cotton,"  as  such  fabrics  are  not  known  commercially 
as  corduroys,  from  which  goods  they  differ  in  use,  width,  quality  of  yarn  used, 
and  process  of  manufacture. — Stewart  v.  U.  S.  (113  Fed.  Rep.,  928)  followed; 
In  re  Stewart,  Howe  &  May  Co.,  T.  D.  20661  (G.  A.  4352)  reversed. 

In  order  to  determine  the  commercial  meaning  of  a  term  used  in  tariff  acts, 
it  is  not  the  designation  iised  in  dealings  between  the  retailer  and  the  consumer 
which  should  control,  but  that  where  both  the  parties  to  the  transaction  are 
dealers  in  the  articles  included  in  the  term  under  construction.  Morrison  v. 
■Miller  (37  Fed.  Rep.,  82),  Dieckerhoff  v.  Robertson  (44  id.,  160,  163),  Hills 
Bros.  Co.  V.  U.  S.  (99  id.,  264;  39  C.  C.  A.,  500)  ;  and  Stewart  v.  U.  S.  (supra) 
followed.— T.  D.  23680  (G.  A.  5125). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cotton  Velvets. — Selvages  should  be  included  in  estimating  the  number  of 
square  yards.— T.  D.  13423  (G.  A.  1602). 


502  DIGEST   OF   CUSTOMS  DECISIONS. 

Satin-Back  Ribbons. — Cotton  vt'lvet  rlL»l)on.s  wirn  satin  backs,  composed  of 
cotton  and  silk  (cotton  cliii'l"  value),  are  manufactures  of  cotton. — T.  D.  11186 
(G.  A.  545). 

Cotton  Terry  Cloth,  used  chiefly  in  manufacturing  hath  robes,  towels,  and 
cl)ildren's  outside  garments,  is  dutiable  as  a  manufacture  of  cotton  and  not  as 
u  countable  cotton  nor  as  pile  fabrics.— T.  D.  14499  (G.  A.  2310). 

Velveteen  Dress  Facings  are  dutiable  as  manufactures  of  cotton  and  not  as 
velveteens  nor  as  cotton  pile  fabrics.  49  Fed.  Uep.,  633,  affirmed. — In  re 
Kursheedt  Man.  Co.  (C.  C.  A.),  54  Fed.  Kep.,  159. 

258.  Curtains,  table  covers,  and  all  articles  manufactured  of  cotton 
chenille,  or  of  which  cotton  chenille  is  the  component  material  of  chief 
value,  tapestries,  and  other  Jacquard  figured  upholstery  goods,  composed 
1913  wholly  or  in  chief  value  of  cotton  or  other  vegetable  fiber ;  any  of  the 
foregoing,  in  the  piece  or  otherwise,  35  per  centum  ad  valorem  ;  all  other 
Jacquard  figured  manufactures  of  cotton  or  of  which  cotton  is  the  com- 
ponent material  of  chief  value,  30  per  centum  ad  valorem. 

326.  Curtains,  table  covers,  and  all  articles  manufactured  of  cotton 
chenille,  or  of  which  cotton  chenille  is  the  component  material  of  chief 
___  value,  tapestries,  and  other  Jacquard  figured  upholstery  goods,  weighing 
over  six  ounces  per  square  yard,  composed  wholly  or  in  chief  value  of 
cotton  or  -)ther  vegetable  fiber  ;  any  of  the  foregoing,  in  the  piece  or 
otherwise,  50  per  centum  ad  valorem. 

316.  Curtains,   table  covers,   and   all    articles  manufactured  of  cottou 
1897     chenille,  or  of  which  cotton  chenille  is  the  component  material  of  chief 
value,  50  per  centum  ad  valorem. 

200.  Chenille  curtains,   table  covers,   and   all   goods   manufactured   of 
1894    cotton  chenille,  or  of  which  cotton  chenille  forms  the  component  material 
of  chief  value,  40  per  centum  ad  valorem;     *     *     * 

351.  Chenille   curtains,   table  covers,   and   all    goods  manufactured   of 
1890    cotton  chenille,  or  of  which  cotton  chenille  forms  The  component  material 
of  chief  value,  60  per  centum  ad  valorem. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Casement  Cloth,  composed  of  jute  and  cotton,  classified  as  Jacquard  figured 
upholstery  goods  under  paragraph  258,  was  claimed  dutiable  as  a  manufacture 
of  cotton   (par.  266).     Protests  overruled.— Ab.  38256. 

Jacquard  Figured  Laces.— Jacquard  figured  manufactures  of  cotton  may  be 
cither  laces  or  figured  goods  of  cotton,  not  lace  at  all,  and  accordingly  the  term 
is  more  comprehensive  than  a  provision  limited  to  a  particular  class  of  figured 
goods  known  as  laces  or  lace  articles. 

Paragraph  358  provides  for  laces,  articles  of  lace,  and  all  articles  or  fabrics 
made  wholly  or  in  part  of  lace  of  any  kind,  of  whatever  yarns,  threads,  or  fila- 
ments .such  laces,  articles,  or  fabrics  may  be  composed,  and  as  well  for  nets, 
nettings,  fiouncings,  edgings,  and  insertings  of  whatever  yarns,  threads,  or 
filaments  composed.  This  furnishes  a  more  specific  description  of  the  goods 
here  and  controls. — Wilson  ^  Son  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35476;  (G.  A. 
7686)  T.  D.  35140  affirmed. 
Madras  Muslin. 

CuKTAiNs  AS  Upholstkuy. — Madras  muslin  curtains  and  madras  muslin  cur- 
tain goods  in  the  piece,  both  Jacquard  figured,  are,  foll(»wing  ('arter  v.  U.  S.  (6 
Ct.  Cust.  Appls.,  — ;  T.  D.  35475),  within  the  lexicographic  definitions  of  uphol- 
stery, i.  e.,  the  interior  decorations  of  an  apartniciit,  and  dutiable  as  "Jacquard 
figured  upholstery  goods,"  under  paragraph  258. 


SCHEDULE   I COTTON    MANUFACTURES.  503 

Commercial  Designation. — The  evidence  in  this  case  fails  to  show  that,  by 
definite,  universal,  and  general  commercial  designation,  the  interior  decora- 
tions of  an  apartment  are  divided  into  different  classes,  of  which  upholstery  is 
one. — U.  S.  V.  Snow's  United  States  Sample  Express  Co.  et  al.  (Ct.  Cust. 
Appls.),  T.  D.  36120;   (G.  A.  7711)  T.  D.  35320  reversed. 

Nets  and  Netting — Upholstery  Goods. — Nets  and  nettings  used  in  making 
curtains  to  be  assessed  with  duty  at  60  per  cent  ad  valorem  under  paragraph 
358.     T.  D.  35475  not  to  be  followed.— Dept.  Order  (T.  D.  35687). 

Nettings,  Jacquard  Figured. — The  merchandise  consists  of  nettings,  all  of 
which  are  Jacquard  figured.  The  question  is  presented  whether  "  Jacquard 
figured  upholstery  goods  "  is  a  designation  which  should  prevail  over  the  term 
"  nets,  nettings."  The  intent  appears  to  be  manifest  to  make  the  use  to  which 
a  narrowly  presf^ribed  class  of  goods  is  devoted  the  test  of  its  classification. 
"  Jacquard  figured  upholstery  goods  "  in  paragraph  258  restricts  the  operation 
of  the  term  to  goods  whose  chief  use  is  as  upholstery  goods,  the  precise  charac- 
ter of  these  upholstery  goods  being  there  defined,  and  accordingly  the  descrip- 
tion applies  to  articles  that  might  otherwise  be  appropriately  designated  nets 
or  nettings  under  paragraph  358. — Carter  &  Son  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  35475 ;  (G.  A.  7685)  T.  D.  35139  afiirmed  as  to  part,  reversed  as  to  part. 

Cotton  Table  Covers,  Fringed. — The  merchandise  covered  by  this  protest 
consists  of  fringed  cotton  table  covers  woven  on  a  Jacquard  loom. 

In  the  case  of  Bing  v.  U.  S.  (3  Ct.  Cust.  Appls.,  115;  T.  D.  32365),  the  court 
defined  upholstery  goods  as  a  general  term  for  all  interior  decorations  and 
fittings  made  with  textiles,  and  this  decision  was  recently  cited  with  approval 
in  the  case  of  Carter  v.  U.  S.  (6  Ct.  Cust.  Appls.,  — ;  T.  D.  35475).  The  testi- 
mony in  the  case  at  bar  shows  that  the  table  covers  in  question  are  intended 
for  decorative  purposes.  We  do  not  intend,  by  this  decision,  to  establish  a  rule 
that  all  colored  cotton  tablecloths  are  upholstery  goods  and  not  cotton  table 
damask,  but,  on  the  record  before  us,  we  find  that  the  merchandise  here  in 
question  is  uphols'tery  goods  and  we  hold  that  it  was  properly  classified  as 
"  Jacquard  figured  upholstery  goods  "  under  paragraph  258.  Overruled  in  T.  D. 
35724  (G.  A.  7780)  under  paragraph  263,  act  of  1913.— Ab.  38099. 

Velvet  Table  Covers,  Jacquard  Figured. — By  the  provision  for  "  Jacquard 
figured  upholstery  goods,  composed  wholly  or  in  chief  value  of  cotton  or  other 
vegetable  fiber ;  any  of  the  foregoing  in  the  piece  or  otherwise,"  paragraph  258, 
Congress  intended  to  make  the  use  of  this  narrowly  prescribed  goods  the  test 
of  classification  i.nd  to  include  therewith  all  such  goods  for  dutiable  purposes 
and  to  invade  the  other  paragraphs  of  the  tariff  act,  including  within  this  pro- 
vision for  dutiable  purposes  all  goods  answering  to  this  description. 

The  relative  specificity  of  competing  provisions  of  the  tariff  law  is  not  always 
controlling  of  decision.— T.  D.  Downing  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
35984;  (G.  A.  7660)  T.  D.  35047  and  G.  A.  Ab.  37302  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Figured  Upholstery  Goods. — Figured  cotton  panels  of  various  sizes  made  on 
a  Jacquard  loom  and  designed  to  be  affixed  to  screens  are  not  manufactures  of 
cotton  cloth,  but  Are  more  aptly  described  as  Jacquard  figured  upholstery  goods, 
and  they  are  dutiable  as  such  under  paragraph  326.— Bing  &  Co.'s  Successors  v. 
U.  S.  (Ct.  Cust.  Appls.).  T.  D.  32365;   (G.  A.  7276)  T.  D.  31882  affirmed. 

Cotton  Table  Covers,  made  of  a  jacquard  figured  fabric,  are  not  dutiable  as 
"  manufactures  of  cotton  table  damask  or  of  which  cotton  table  damask  is  the 
component  material  of  chief  value,"  under  paragraph  331,  that  paragraph  being 


504  DIGEST   OF   CUSTOMS  DECISIONS. 

liniittHl  to  such  cotton  tlaiimsk  as  is  usually  and  ordinarily  used  on  the  table 
during  the  service  of  meals.  The  goods  were  properly  assessed  at  45  per  cent 
nd  valorem  as  "  articles  made  from  cotton  cloth  "  under  paragraph  332. 

The  term  "cotton  table  damask"  has  been  held  to  have  been  iised  in  prior 
tariff  acts  in  its  denominative  or  common  and  popular  sense  (Duidiam  v.  U.  S., 
]r>(»  Fed.,  r)G'2  ;  T.  D.  27805),  and  testimony  regarding  the  connnercial  meaning 
of  the  same  is  theref<jre  innnaterial,  as  Congress,  in  reenacting  the  i)rovision, 
is  presumed  to  have  adopted  the  construction  put  upon  that  term  by  the  courts 
under  the  prior  tarilV  acts. — T.  D.  333S7  (G.  A.  74.")7). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Countable  Cotton  Tapestries  (Finished  Articles). — The  countable  pro- 
visions of  the  cotton  schedule  (I),  paragraphs  304-309,  inclusive,  assessing  duty 
upon  "cotton  cloth"  according  to  count  of  threads,  weight,  and  value,  are  ap- 
plicable to  finished  articles  of  cotton,  made  up  and  ready  for  use,  when  sus- 
ceptible of  such  count,  etc.  G.  A.  5057  (T.  D.  23452),  aflirmed  in  U.  S.  v.  Berii- 
hard  (suit  3280,  without  opinion,  by  the  United  Slates  Circuit  Court  for  the 
Southern  District  of  New  York),  followed. 

Countable  cotton  tapestry  squares  and  curtains  made  up  and  ready  for  use 
are  dutiable  under  the  appropriate  countable  provisions  of  the  cotton  schedule 
(I)  (pars.  304-309,  inclusive),  as  "cotton  cloth"  and  not  as  "manufactures  of 
cotton  not  specially  provided  for  "  under  tlie  provisions  of  paragraph  322. — T.  D. 
24352  (G.  A.  5319). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cotton  Chenille  Fascinators,  consisting  of  cotton  chenille  ornamented  with 
glass  beads  (chenille  chief  value)  are  dutiable  as  manufactures  of  cotton 
chenille  and  not  as  wearing  apparel.  T.  D.  12GG2  (G.  A.  1311)  ;  Oppenheimer  v. 
U.  S.  (C.  C),  GG  Fed.  Rep.,  740,  (C.  C.  A.),  71  Fed.  Rep.,  SG9.— T.  D.  170G1 
(G.  A.  3442). 

French  Dimities,  bleached  cotton  cloths  woven  with  raised  figures,  produced 
by  the  Jacquard  or  automatic  attachment,  etc.,  the  threads  easily  countable,  are 
dutiable  as  countable  cotton  and  not  as  cotton  damask. — T.  D.  17244  (G.  A. 
350G). 

Jacquard  and  Brocade  Sateen,  valued  at  under  10  cents  to  the  square  yard, 
are  dutiable  as  countable  cottons  and  not  as  damask.  See  T.  D.  14712  (G.  A. 
2434).— T.  D.  17243  (G.  A.  3.505). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Jacquard  Woven  Cotton  Cloth. — Woven  cotton  cloth  the  groundwork  of 
which  was  uniform  and  upon  which  were  figures  or  patterns  woven  into  it  by 
means  of  a  Jacfpiard  attachment  contemporaneously  with  the  weaving  of  the 
fabric,  which  was  known  as  ma<lras  nndl,  was  dutiable  under  paragraphs  319, 
320,  and  321,  estimated  by  the  number  of  threads  to  the  square  inch,  and  not 
ns  a  manufacture  of  cotton. — Redden  r.  Robertson,  151  U.  S.,  520. 

2.'>9.  Stockings,  hose,  and  half  hose,   made  on  knitting  machines  or 
1913    frames,  conqio.sed  of  cotton  or  other  vegetable  fiber,  and  not  otherwise 
.specially  i)rovided  for  in  this  section,  20  per  centum  ad  valorem. 

327.  Stockings,    hose,   and   half  hose,   made   on    knitting   machines   or 
1909     frames,  composed  of  cotton  or  oth<'r  vegetable  fiber,  and  not  otherwise 
specially  provided  for  in  this  section,  30  per  centum  ad  valorem. 


SCHEDULE   I COTTON    MANUFACTURES.  505 

317.  Stockings,   hose,    and   half   hose,    made   on   knitting   machines   or 
1897    frames,  composed  of  cotton  or  other  vegetable  fiber,  and  not  otherwise 
specially  provided  for  in  this  Act,  30  per  centum  ad  valorem. 

261.  Stockings,    hose,   and   half   hose,    made   on   knitting   machines   or 
1894    frames,  composed  of  cotton  or  other  vegetable  fiber,  and  not  otherwise 
specially  provided  for  in  this  Act,  30  per  centum  ad  valorem. 

352.  Stockings,    hose,    and    half   hose,    made   on    knitting  machines   or 

1890    frames,  composed  of  cotton  or  other  vegetable  liber,  and  not  otherwise 

specially  provided  for  in  this  Act,     ''^     *     *     35  per  centum  ad  valorem. 

322.  On  stockings,    hose,   half  hose,     *     *     *     made   on   knitting   ma- 
1883    chines  or  frames,  composed  wholly  of  cotton,  and  not  herein  otherwise 
provided  for,  35  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Cotton  Hose  Shaped  by  Cutting. — Children's  cotton  hose  and  half  hose  im- 
ported from  Spain,  made  from  fabrics  knitted  on  two  different  types  of  ma- 
chines and  shaped  by  cutting  and  seam  stitching,  are  dutiable  under  paragraph 
327  providing  for  'stockings,  hose,  and  half  hose,  made  on  knitting  machines 
or  frames,  not  otherwise  specially  provided  for." — T.  D.  330S5  (G.  A.  7414). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cotton  Hosiery,  Fashioned  by  Cutting  and  Sewing. — Men's  cotton  hose 
or  half  hose,  made  either  of  woven  or  knitted  material,  so  fashioned  by  cutting 
and  seam  stitching  as  to  resemble  full-fashioned  hose,  except  the  top  portion, 
which  is  made  of  knitted  material  joined  together  by  a  blind  seam  and  stitched 
to  the  body  of  the  ho.se,  are  dutiable  at  30  per  cent  ad  valorem  under  para- 
graph 317,  and  not  under  paragraph  318.— T.  D.  22007  (G.  A.  4657). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Hosiery  Fashioned  by  Cutting  and  Sewing  held  dutiable  under  paragraph 
352  and  not  under  paragraph  353.— T.  D.  15025  (G.  A.  2602). 

260.  Stockings,  hose  and  half  hose,  selvedged,  fashioned,  narrowed, 
or  shaped  wholly  or  in  part  by  knitting  machines  or  frames,  or  knit  by 
hand,  including  such  as  are  commercially  known  as  seamless  stockings, 
hose  and  half  hose,  and  clocked  stockings,  hose  and  half  hose,  all  of  the 
above  composed  of  cotton  or  other  vegetable  fiber,  finished  or  unfinished ; 
1913  if  valued  at  not  more  than  70  cents  per  dozen  pairs,  30  per  centum  ad 
valorem ;  if  valued  at  more  than  70  cents,  and  not  more  than  $1.20  per 
dozen  pairs,  40  per  centum  ad  valorem ;  if  valued  at  more  than  $1.20  per 
dozen  pairs,  50  per  centum  ad  valorem.  Gloves  by  whatever  process 
made,  composed  wholly  or  in  chief  value  of  cotton,  35  per  centum  ad 
valorem. 

328.  Stockings,  hose  and  half  hose,  selvedged,  fashioned,  narrowed, 
or  shaped  wholly  or  in  part  by  knitting  machines  or  frames,  or  knit  by 
hand,  including  such  as  are  commercially  known  as  seamless  stockings, 
hose  and  half  hose,  and  clocked  stockings,  hose  and  half  hose,  all  of  the 
above  composed  of  cotton  or  other  vegetable  fiber,  finished  or  unfinished, 
valued  at  not  more  than  $1  per  dozen  pairs,  70  cents  per  dozen  pairs ; 
valued  at  more  than  $1  per  dozen  pairs,  and  not  more  than  $1.50  per 
dozen  pairs,  85  cents  per  dozen  pairs ;  valued  at  more  than  .$1..50  per 
■.nnq  dozen  pairs,  and  not  more  than  $2  per  dozen  pairs,  90  cents  per  dozen 
pairs ;  valued  at  more  than  .$2  per  dozen  pairs,  and  not  more  than  $3 
per  dozen  pairs.  $1.20  per  dozen  pairs ;  valued  at  more  than  $3  per  dozen 
pairs,  and  not  more  than  $5  per  dozen  pairs,  $2  per  dozen  pairs ;  and  in 
addition   thereto,    upon   all   the   foregoing,    15  per   centum    ad   valorem; 


1897 


506  DIGEST   OF   CUSTOMS  DECISIONS. 

valued  at  more  than  ."<.")  ptT  (Ikzcm  pairs,  o'j  per  centum  ad  valorem. 
Men's  and  boys'  cotton  f,doves,  knitted  or  woven,  valued  at  not  more  than 
1909  $0  i)er  dozen  |)airs,  50  cents  per  dozen  pairs  and  40  per  centum  ad 
valoreiu ;  valued  at  more  than  .$G  per  dozen  pairs,  50  per  centmn  ad 
valorem. 

318.  Stockings,  hose  and  half  hose,  selvedged,  fashioned,  narrowed,  or 
shaped  wholly  or  in  part  by  knitting'  machines  or  frames,  or  knit  by  hand, 
including  such  as  are  ccnumercially  known  as  seamless  stockings,  hose 
and  half  hose,  and  clocked  stockings,  hose  or  half  hose,  all  of  the  above 
composed  of  cotton  or  other  vegetable  fiber,  linished  or  unliiushed,  valued 
at  not  more  than  .$1  per  dozen  pairs,  50  cents  per  dozen  pairs;  valued  at 
more  than  $1  per  dozmi  pairs,  and  not  more  than  $1.50  jx-r  dozen  pairs, 
00  cents  per  dozen  jtairs;  valued  at  more  than  $1.50  pei-  dozen  i)airs,  and 
not  more  than  .$2  per  dozen  pairs,  70  cents  i)er  dozen  pairs;  valued  at 
more  than  $2  per  dozen  paii's,  and  not  more  than  $3  per  dozen  pairs,  $1.20 
per  dozen  pairs;  valued  at  more  than  $3  per  dozen  pairs,  and  not  more 
than  $5  per  dozen  pairs.  $2  per  dozen  pairs ;  and  in  addition  thereto, 
upon  all  the  foregoing.  15  per  centum  ad  valorem;  valued  at  niore  than 
$5  per  dozen  pairs,  55  per  centum  ad  valorem. 

2G2.  Stockings,  hose  and  half  hose,  selvedged,  fashioned,  narrowed,  or 
shape<l  wholly  or  in  part  by  knitting  machines  or  frames,  or  knit  by  hand, 
1894     including  such  as  are  commercially  known  as  seamless  or  clocked  stock- 
ings, hose  or  half-hose,     *     *     *      aH  of  the  above  composed  of  cotton  or 
other  vegetable  fiber,  finished  or  unfinished,  50  per  centum  ad  valorem. 

353.  Stockings,  hose,  and  half  ho.se,  selvedged,  fashioned,  narrow'ed. 
or  shaped  >vholly  or  in  part  by  knitting  machines  or  frames,  or  knit  by 
hand,  including  such  as  are  commercially  known  as  seamless  stockings, 
hose,  or  half  hose,  all  of  the  above  composed  of  cotton  or  other  vegetable 
fiber,  finished  or  unfinished,  value<l  at  not  more  than  60  cents  per  dozen 
]iairs,  20  cents  per  dozen  pairs,  and  in  addition  thereto  20  per  centum  ad 
1890  valorciM  ;  valued  at  more  than  GO  cents  per  dozen  pairs  and  not  more  than 
$2  iK'i'  dozen  pairs,  50  cents  per  dozen  pairs,  and  in  addition  thereto  30 
per  centum  ad  valorem  ;  valued  at  more  than  $2  per  dozen  pairs  and  not 
more  than  $4  per  flozen  pairs,  75  cents  per  dozen  pairs,  and  in  addition 
thereto,  40  per  centum  ad  valorem ;  valued  at  more  than  $4  per  dozen 
pairs,  $1  per  dozen  pairs,  and  in  addition  thereto  40  per  centum  ad 
valorem. 

323.  On  stockings,  hose,  half  ho.se,     *     *     *       fashioned,  narrowed,  or 
1883     shaped  wholly  or  in  part  by   knitting  machines  or  frames,   or  knit  by 
hand,  and  composed  wholly  of  cotton,  40  per  centmn  ad  valorem. 

DECISIONS   UNDER  THE   ACT   OF   1909. 

Component  Material  of  Chief  Value. — This  evidence  discloses  that  both 
the  silk  and  cotton  yarn  were  introduced  in  the  hosiery  in  the  gray  condition 
and  the  dyeing  and  finishing  were  done  after  the  hosiery  had  been  made. 
U.  S.  V.  Meadows  (T.  D.  31G65)  ;  G.  A.  4844  (T.  D.  22745).  Following  the 
cases  cited,  and  taking  the  value  of  the  cotton  and  silk  in  the  gray  condition 
just  before  the  operation  of  making  the  article  begins,  we  find  that  the  hosiery 
is  in  chief  value  of  cotton. — Ab.  28G33. 

Infant's  Socks  looped  or  knitted  at  the  junction  of  the  heel  and  sole  dutiable 
under  paragraph  328.— Dept.  Order  (T.  D.  31753). 

Knitted  Cotton  Gloves. — The  provision  in  paragraph  328  for  "  men's  and 
boys'  cotton  gloves,  knitted,"  is  not  limited  to  gloves  made  on  a  knitting 
machine,  but  includes  such  as  are  made  from  knitted  fabrics  by  cutting  or 
stamping  out  patterns  and  sewing  them  together. — T.  D.  30900  (G.  A.  7092). 

The  importation  was  of  cotton  gloves  with  a  knitted  fabric.  The  form  of  the 
glove  was  cut  from  the  fabric,  ami  in  completing  the  glove  this  form  was 
sewed  together  with  thread.     "Cotton  gloves  knitted  or  woven,"  appearing  in 


SCHEDULE   I — COTTON    MANUFACTURES.  507 

paragraph  328  is  there  used  in  a  conipreheusive  and  inclusive  sense  and  era- 
braces  gloves  manufactured  from  material  either  woven  or  knitted,  though 
not  shaped  by  the  weaving  process. — Spielmann  &  Co.  et  al.  v.  U.  S.  (Ct.  Gust. 
Appls.),  T.  D.  32962;  (G.  A.  7283)  T.  D.  31909  afRrmed. 

Knitted  Cotton  Gloves  in  Part  of  Wool. — The  wool  in  the  lining  of  these 
gloves  enhances  their  value,  adds  to  their  comfort  and  warmth,  aids  in  theii 
sale,  making  thus  of  the  wool  a  substantial  and  necessary  part  of  the  gloves. 
They  do  not  come  within  the  provisions  of  paragraph  328,  but  are  dutiable 
under  paragraph  382  as  knitted  articles  composed  in  part  of  wool. — U.  S.  v. 
Burne,  (Ct.  Cust.  Appls.),  T.  D.  33515;  (G.  A.  Ab.  29941)  T.  D.  32847  reversed. 

Men's  Cotton  Gloves. — The  provision  of  paragraph  328,  relating  to  knitted 
or  woven  gloves,  is  not  limited  in  its  application  to  gloves  that  are  knitted, 
fashioned,  and  shaped  wholly  by  a  machine.  Spielmann  &  Co.  v.  U.  S.  (3  Ct. 
Cust.  Appls.,  368;  T.  D.  32962)  is  controlling  on  the  facts  in  this  case.— Leh- 
man Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34972;  (G.  A.  Ab.  34530)  T.  D. 
34090  afhrmed. 

Women's  Cotton  Gloves  are  wearing  apparel  within  the  meaning  of  para- 
graph 324.  The  classification  of  cotton  gloves  as  wearing  apparel  for  three 
successive  tariff  acts  held  conclusive.— T.  D.  30892  (G.  A.  7091). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Chain-Stitched  Hosiery,  classified  as  embroidered  wearing  apparel  under 
paragraph  339,  was  held  dutiable  as  cotton  hosiery  under  paragraph  318.  G.  A. 
4225  (T.  D.  19807)  followed.— Ab.  22461  (T.  D.  30234). 

Clocked  and  Embroidered  Hosiery. — Cotton  hosiery  having  a  number  of 
fancy  perpendicular  narrow  stripes  in  various  colored  threads,  woven  or 
stitched  therein  with  a  sewing  machine  or  shnilar  means,  and  which  resembles 
embroidery,  are  not  in  fact  embroidered. 

Hosiery  which  has  embroidered  thereon  with  a  needle  on  either  side  a  single 
fancy  stripe  in  various  colored  threads,  terminating  at  the  top  in  an  arrow 
point  or  similar  design  and  separating  toward  the  heel  and  toe,  is  "  clocked  " 
within  the  meaning  of  the  tariff  act. 

All  these  articles,  being  composed  of  cotton  or  other  vegetable  fiber  and 
selvaged,  fashioned,  nai'rowed,  etc.,  are  dutiable  at  the  compound  rates  pro- 
vided in  paragraph  318  and  not  at  60  per  cent  ad  valorem  as  "embroidered 
wearing  apparel"  under  paragraph  339.— T.  D.  22268  (G.  A.  4715). 

Cotton  Hose,  Shaped  in  Part  by  Machine. — Stockings,  hose,  and  half  hose, 
composed  of  vegetable  fiber,  which  are  in  any  degree  selvaged,  fashioned,  nar- 
rowed, or  shaped  by  a  knitting  machine  or  frame,  are  dutiable  under  the  pro- 
visions of  paragraph  318  and  not  under  the  provisions  of  paragraph  317. — 
T.  D.  25771  (G.  A.  5852). 

Cotton  Hose,  Embroidered. — Cotton  hose  and  half  hose  in  openwork  or 
lace  effects,  having  embroidered  thereupon  dots  or  other  designs  in  colored  silk 
thread,  are  properly  dutiable  at  the  compound  rates  under  the  provisions  of 
paragraph  318,  except  where  the  rate  of  duty  as  provided  in  said  paragraph 
is  less  than  60  per  cent  ad  valorem,  in  which  last-mentioned  case  the  rate  of 
duty  applicable  is  00  per  cent  ad  valorem  perforce  the  proviso  to  paragraph 
339.— T.  D.  27344  (G.  A.  6365). 

Cotton  Stockings,  hose  or  half  hose,  knitted  in  stripes  of  different  colors, 
running  crosswise  or  transversally,  and  subsequently  chain  stitched  longitu- 
dinally, with  single  strands  of  silk  or  cotton  thread  on  a  sewing  machine,  are 


508  DIGEST   OF   CUSTOMS  DECISIONS. 

not  dutiable  uiuler  tlie  provisions  of  paragraph  o.'W  for  wearing  apparel  em- 
broidered by  hand  or  machinery,  but  are  dutiable  under  the  provisions  of 
parasraph  31S.— T.  D.  19807  (G.  A.  4225). 

Embroidered  Hosiery. — Cotton  stockings,  hose,  or  half  hose,  which  are 
selvaged,  fashioned,  narrowed,  or  shaped  wholly  or  in  part  by  knitting  ma- 
chines or  frames,  or  knit  by  hand,  and  which  are  more  or  less  elal)orately 
embroidered  with  silk  or  vegetable  liber  threads  by  hand  or  machinery,  are 
dutiable  acc<u"ding  to  value  at  the  compound  rates  provided  in  paragraph  318, 
and  not  at  GO  per  cent  ad  valorem  (as  returned  by  the  appraiser)  under  para- 
graph 339,  such  being  in  accordance  with  the  doctrine  of  G.  A.  2719,  to  the 
effect  that  such  compound  rate  Is  more  specilic,  and,  owing  to  the  invoice 
\alue,  is  a  higher  rate  than  60  per  cent  ad  valorem.  If,  on  the  contrary, 
however,  the  hitter  rate  were  the  higher  one,  the  goods  would  be  dutiable  at 
such  rate.— T.  D.  22357  (G.  A.  4721). 

Gloves — Kid  Point. — Cotton  gloves  ami  linen  gloves,  ornamented  with  rows 
of  stitching  known  as  "  kid  point "  and  not  as  "  embroidery,"  are  dutiable  at 
fO  per  cent  ad  valorem  under  paragraph  314  and  not  as  embroidered  articles 
under  paragraph  339.— T.  D.  22006  (G.  A.  4656). 

Gloves  Not  Outside  Garments. — Gloves  are  not  garments.  A  garment  is 
a  vestment,  a  coat,  or  cloak,  and  altliough  gloves  are  wearing  apparel,  they 
are  not  garment.s. 

Gloves  made  in  chief  value  of  cotton  and  havirig  a  rubber  braid  or  band  at 
the  wrist,  which  seems  to  hold  them  closely  to  the  hand  of  the  wearer,  are 
not  dutiable  as  outside  garments  in  part  of  rubber,  but  are  dutiable  under 
the  provisions  of  paragraph  314  as  cotton  wearing  apparel,  at  the  rate  of  50 
per  cent  ad  valorem.— T.  D.  23356  (G.  A.  5023). 

Underwear  and  Hose  Composed  of  Ramie. — The  specific  provisions  of 
paragraphs  318  and  319  relating  to  stockings,  ho.se,  and  half  hose  of  various 
kinds,  and  shirts,  drawers,  pants,  vests,  union  suits,  tights,  etc.,  variously 
manufactured,  are  more  specific  than  the  provision  of  paragraph  347  for 
manufactures  of  ramie,  vegetable  fiber,  etc.  U.  S.  r.  Rosenberg  (T.  D.  27033). — 
T.  D.  27177  (G.  A.  6304). 

DECISIONS   UNDER   THE   ACT   OF   1894. 

Cotton  Gloves  are  dutiable  as  wearing  apparel  and  not  as  manufactures  of 
cotton.— T.  D.  15856  (G.  A.  29.56). 

DECISIONS   UNDER   THE   ACT   OF   1890. 

Elastic  Stockings  for  varicose  veins  are  not  hosiery. — T.  D.  11383  (G.  A. 
666). 

Value — Consideration  of  Fractional  Part.s  of  a  Mill.— Hosiery  valued  at 
60  cents  and  one-quart(M-  of  a  mill  per  dozen  pairs  are  dutiable  at  50  cents 
per  dozen  pairs  and  30  per  cent.  It  is  the  jiractice  to  consider  all  fractions 
as  controlling  value.— T.  D.  13483  (G.  A.  1785). 

Silk  Clocked  Cotton  Half  Hose  dutiable  as  half  hose  and  not  as  em- 
broidered wearing  apparel.— T.  D.  15226  (G.  A.  2719). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Gloves  .Made  of  Cotton  and  Silk,  in  wliich  cotton  was  the  material  of 
chief  value,  imported  in  .January,  1874,  were  dutiable  under  this  act  and  the 
act  of  July  14,  1862,  section  13  (12  Stat.,  555,  556,  .559),  and  under  section  2, 
act  of  June  6,  1872  (17  Stat.,  231).— Heinze  v.  Arthur's  Executors,  144  U.  S.,  28. 


1913 


SCHEDULE    I COTTON    MANUFACTURES.  509 

Stockings. — The  specific  provisions  as  to  "  stockings,  etc.,  made  on  frames  " 
are  not  repealed  as  to  stocliings  made  of  either  wool,  or  worsted  and  cotton, 
by  the  general  provision  of  the  act  of  March  2,  1867,  section  2.  regulating  the 
duty  on  "  all  manufactures  of  wool." — Vietor  v.  Arthur,  19  Fed.  Rep.,  250. 

261.  Shirts  and  drawers,  pants,  vests,  union  suits,  combination  suits, 
tights,  sweaters,  corset  covei's,  and  all  underwear  and  wearing  apparel 
of  every  de.scription,  not  specially  provided  for  in  this  section,  made 
wholly  or  in  part  on  knitting  machines  or  frames,  or  knit  by  hand, 
finished  or  unfinished,  not  including  such  as  are  trimmed  with  lace, 
imitation  lace  or  crochet  or  as  are  embroidered,  and  not  including  stock- 
ings, hose  and  half  hose,  composed  of  cotton  or  other  vegetable  fiber,  30 
per  centum  ad  valorem. 

329.  Shirts  and  drawers,  pants,  vests,  union  suits,  combination  suits, 
tights,  sweaters,  corset  covers  and  all  underwear  of  every  description 
made  wholly  or  in  part  on  knitting  machines  or  frames,  or  knit  by  hand, 
finished  or  unfinished,  not  including  stockings,  hose  and  half  hose,  com- 
posed of  cotton  or  other  vegetable  fiber,  valued  at  not  more  than  $1..50 
per  dozen,  60  cents  per  dozen  and  15  per  centum  ad  valorem  ;  valued  at 
more  than  .$1.50  per  dozen  and  not  more  than  $3  per  dozen,  .$1.10  per 
1909  dozen,  and  in  addition  thereto  15  per  centum  ad  valorem ;  valued  at 
more  than  .$3  per  dozen  and  not  more  than  .$5  per  dozen,  .$1.-50  per  dozen, 
and  in  addition  thereto  25  per  centum  ad  valorem ;  valued  at  more  than 
$5  per  dozen  and  not  more  than  $7  per  dozen,  $1.75  per  dozen,  and  in 
addition  thereto  35  per  centum  ad  valorem  ;  valued  at  more  than  $7  per 
dozen  and  not  more  than  $15  per  dozen,  $2.25  per  dozen,  and  in  addition 
thei'eto  35  per  centum  ad  valorem ;  valued  above  $15  per  dozen,  50  per 
centum  ad  valorem. 

319.  Shirts  and  drawers,  pants,  vests,  union  suits,  combination  suits, 
tights,  sweaters,  corset  covers  and  all  underwear  of  every  description 
made  wholly  or  in  part  on  knitting  machines  or  frames,  or  knit  by  hand, 
finished  or  unfinished,  not  including  stockings,  hose  and  half  hose,  com- 
posed of  cotton  or  other  vegetable  fiber,  valued  at  not  more  than  $1..50 
per  dozen,  60  cents  per  dozen  and  15  per  centum  ad  valorem ;  valued  at 
more  than  $1..50  per  dozen  and  not  more  than  $3  per  dozen,  $1.10  per 
1897  dozen,  and  in  addition  thereto  15  per  centum  ad  valorem ;  valued  at 
more  than  $3  per  dozen  and  not  more  than  $5  per  dozen.  $1.-50  per  dozen, 
and  in  addition  thereto  25  per  centum  ad  valorem  ;  valued  at  more  than 
.$5  per  dozen  and  not  moi'e  than  $7  per  dozen,  $1.75  per  dozen,  and  in 
addition  thereto  35  per  centum  ad  valorem :  valued  at  more  than  .$7 
per  dozen  and  not  more  than  $15  per  dozen,  $2.25  per  dozen,  and  in  addi- 
tion thereto  35  per  centum  ad  valorem  ;  valued  above  $15  per  dozen,  50 
per  centum  ad  valorem. 

262.  *     *     *     knitted  shirts  and  drawers,  all  of  the  above  composed  of 
1894    cotton  or  other  vegetable  fiber,  finished  or  unfinished,  .50  per  centum  ad 

valorem. 

352.  *  *  *  shirts  and  drawers  composed  of  cotton,  valued  at  not 
more  than  $1.50  per  dozen,  35  per  centum  ad  valorem. 

3.53.  *  *  *  and  all  shirts  and  drawers  composed  of  cotton  or  other 
vegetable  fiber,  valued  at  more  than  $1.-50  per  dozen  and  not  more  than 
$3  per  dozen.  $1  per  dozen,  and  in  addition  thereto  35  per  centum  ad 
valorem ;  valued  at  more  than  $3  per  dozen,  and  not  more  than  $5  per 
dozen,  $1.25  per  dozen,  and  in  addition  thereto  40  per  centum  ad  valorem ; 
valued  at  more  than  $5  per  dozen  and  not  more  than  $7  per  dozen,  $1..50 
per  dozen,  and  in  addition  thei'eto  40  per  centum  ad  valorem ;  valued  at 
more  than  $7  per  dozen,  $2  per  dozen,  and  in  addition  thereto  40  per 
centum  ad  valorem. 

322.  *  *  *  shirts  and  drawers,  and  all  goods  made  on  knitting 
machines  or  frames,  composed  wholly  of  cotton,  and  not  herein  otherwise 
provided  for,  35  per  centum  ad  valorem. 

323.  On  *  *  *  shirts  and  drawers,  fashioned,  narrowed,  or  shaped 
wholly  or  in  part  by  knitting  machines  or  frames,  or  knit  by  hand,  and 

.  composed  wholly  of  cotton,  40  per  centum  ad  valorem. 


1890 


1883  { 


510  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS   UNDEIl  THE  ACT   OF   1913. 

Scarfs.— Cotton  scurfs  made  on  knitting  machines  or  frames  are  properly 
dutiable  as  cotton  knit  wearing  apparel  under  the  provisions  of  paragraph 
261,  rather  than  under  the  provision  in  paragraph  358  for  "  wearing  apparel, 
and  all  other  articles  or  fabrics  nwde  wholly  or  in  part  of  lace  or  of  imitaiion 
lace  of  any  kind."— T.  D.  35715  (G.  A.  7775). 

DECISIONS   UNDER  THE   ACT   OF   1897. 

Underskirts. — Knit  cotton  underskirts  are  properly  dutiable  as  underwear 
under  the  provisions  of  paragraph  319,  and  not  as  wearing  apparel  under  the 
provisions  of  paragraph  314  or  as  manufactures  of  cotton  under  the  provisions 
of  paragraph  322.— T.  D.  26085  (G.  A.  5938). 

Underwear  and  Hose  Composed  of  Ramie. — The  i=;pecific  provisions  of 
paragraphs  318  and  319  relating  to  .stockings,  hose,  and  half  hose  of  various 
kinds,  and  shirts,  drawers,  pants,  vests,  union  suits,  tights,  etc.,  variously 
manufactured,  are  more  specific  than  the  provision  of  paragraph  347  for  manu- 
factures of  ramie,  vegetable  fiber,  etc.  U.  S.  v.  Rosenberg  (T.  D.  27033).— 
T.  D.  27177  (G.  A.  6304). 

Underwear  With  Knitted  Wri.stlets  and  Anklets  forming  a  necessary  and 
substantial  part  of  the  garment  is  properly  dutiable  according  to  value  under 
the  provisions  of  paragraph  319,  as  "  shirts  and  drawers  and  all  underwear  of 
every  description  made  wholly  or  in  part  on  knitting  machines  or  frames,  or 
knit  by  hand."— T.  D.  24662  (G.  A.  5416). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Cotton  Anklets  or  Cuffs,  Knit,  lield  dutiable  as  manufactures  of  cotton  and 
not  as  cotton  wearing  apparel.— T.  D.  16720  (G.  A.  3308). 

"  Pants,"  "  A'ests,"  "  Corset  Covers,"  etc. — Knitted  shirts  and  drawers 
composed  of  cotton,  which,  although  sometimes  known  as  vests,  pants,  corset 
covers,  etc.,  are  classed  in  trade  and  commerce  as  shirts  and  drawers,  are 
dutiable  as  knitted  shirts  and  drawers,  and  not  as  wearing  apparel. — T.  D. 
16533  (G.  A.  32.51). 

DECISIONS  UNDER  THE  ACT  OF   1890. 

Cotton  Anklets,  cylindrical  knit  articles  to  be  attached  to  the  bottom  of 
drawers,  held  dutiable  as  manufactures  of  cotton  and  not  as  wearing  ap- 
parel.—T.  D.  14614  (G.  A.  2372). 

Cotton  Knit  Combination  Undergarments  for  ladies  held  dutiable  as 
wearing  apparel  and  not  as  shirts  and  drawers. — T.  D.  14301  (G.  A.  2230). 

Tennis  Shirts  made  of  cotton  are  dutiable  as  shirts  and  not  as  wearing 
apparel.— T.  D.  11401   (G.  A.  684). 

Tights  composed  of  cotton  and  made  on  knitting  machines  are  dutiable  as 
wearing  apparel  and  not  as  cotton  drawers. — T.  D.  13S85  (G.  A.  2038). 

262.  Bandings,  belts,  beltings,  bindings,  bone  casings,  cords,  tassels, 
cords  and  tassels,  garters,  tire  fabric  or  fabric  suitable  for  use  in  pneu- 
^^^^     matic  tires,  suspenders  and  braces,  and  fabrics  with  fast  edges  not  ex- 
ceeding twelve  inches  in  width,  all  of  the  foregoing  made  of  cotton  or 


1913 


1909 


SCHEDULE   I COTTON    MANUFACTURES.  511 

other  vegetable  fiber,  or  of  which  cotton  or  other  vegetable  fiber  is  the 
component  material  of  chief  value,  or  of  cotton  or  other  vegetable  fiber 
and  india  rubber,  and  not  embroidered  by  hand  or  machinery  ;  spindle 
banding,  woven,  braided,  or  twisted  lamp,  stove,  or  candle  wicking  made 
of  cotton  or  other  vegetable  fiber ;  loom  harness,  healds,  or  collets  made 
of  cotton  or  other  vegetable  fiber,  or  of  which  cotton  or  other  vegetable 
fiber  is  the  component  material  of  chief  value ;  boot,  shoe,  and  corset 
lacings  made  of  cotton  or  other  vegetable  fiber ;  and  labels  for  garments 
or  other  articles,  composed  of  cotton  or  other  vegetable  fiber,  25  per 
centum  ad  valorem ;  belting  for  machinery  made  of  cotton  or  other  vege- 
table fiber  and  india  rubber,  or  of  which  cotton  or  other  vegetable  fiber  is 
the  component  material  of  chief  value,  15  per  centum  ad  valorem. 

330.  Bone  casings,  garters,  tire  fabric  or  fabric  suitable  for  use  in 
pneumatic  tires,  suspenders  and  braces,  and  tubing,  any  of  the  foregoing 
made  of  cotton  or  other  vegetable  fiber,  and  india  rubber,  or  of  which 
cotton  or  other  vegetable  fiber  is  the  component  material  of  chief  value, 
and  not  embroidered  by  hand  or  machinery,  45  per  centum  ad  valorem ; 
spindle  banding,  woven,  braided,  or  twisted  lamp,  stove,  or  candle  wicking 
made  of  cotton  or  other  vegetable  fiber,  10  cents  per  pound  and  15  per 
centum  ad  valorem ;  loom  harness,  healds  or  collets  made  of  cotton  or 
other  vegetable  fiber,  or  of  which  cotton  or  other  vegetable  fiber:  is  the 
component  material  of  chief  value,  50  cents  per  pound  and  25  per 
centum  ad  valorem ;  boot,  shoe,  and  corset  lacings  made  of  cotton  or 
other  vegetable  fiber,  25  cents  per  pound  and  15  per  centum  ad  valorem ; 
labels,  for  garments  or  other  articles,  composed  of  cotton  or  other  vege- 
table fiber,  50  cents  per  pound  and  30  per  centum  ad  valorem ;  belting 
for  machinery  made  of  cotton  or  other  vegetable  fiber  and  india  rubber, 
or  of  which  cotton  or  other  vegetable  fiber  is  the  component  material  of 
chief  value.  30  per  centum  ad  valorem. 

349  *  *  *  bandings,  belts,  beltings,  bindings,  cords,  *  *  *  ribbons, 
tapes,  webs,  and  webbing;  *  *  *  all  of  the  foregoing  composed 
wholly  or  in  chief  value  of  cotton  *  *  *  q^  other  vegetable  fiber, 
or  of  cotton  *  *  *  qi-  other  vegetable  fiber  and  india  rubber,  or  of 
cotton  *  *  *  or  other  vegetable  fiber,  india  rubber,  and  metal,  and 
not  elsewhere  specially  provided  for  in  this  section,  60  per  centum  ad 
valorem  :  Provided,  That  no  article  composed  wholly  or  in  chief  value  of 
one  or  more  of  the  materials  or  goods  specified  in  this  paragraph,  shall 
pay  a  less  rate  f  duty  than  the  highest  rate  imposed  by  this  section  upon 
any  of  the  materials  or  goods  of  which  the  same  is  composed :  And  pro- 
vided further,  That  no  article  or  fabric  of  any  description,  composed  of 
*  *  *  other  vegetable  fiber,  or  of  which  these  materials  or  any  of 
them  is  the  component  material  of  chief  value,  when  embroidered  by 
hand  or  machinery,  or  having  hand  or  machinery  embroidery  thereon, 
shall  pay  a  less  rate  of  duty  than  that  imposed  in  this  .section  upon  any 
^  embroideries  of  the  materials  of  which  such  embroidery  is  composed. 

320.  Bandings,  beltings,  bindings,  bone  casings,  cords,  garters,  lining 
for  bicycle  tires,  ribbons,  suspenders  and  braces,  tapes,  tubing,  and  webs 
or  webbing,  any  of  the  foregoing  articles  made  of  cotton  or  other  vege- 
table fiber,  whether  composed  in  part  of  india  rubber  or  otherwise,  and 
not  embroidered  by  hand  or  machinery,  45  per  centum  ad  valorem ; 
spindle  banding,  woven,  braided,  or  twisted  lamp,  stove,  or  candle  wick- 
ing made  of  cotton  or  other  vegetable  fiber,  10  cents  per  pound  and  15 
per  centum  ad  valorem ;  loom  harness  or  healds  made  of  cotton  or  other 
vegetable  fiber,  or  of  which  cotton  or  other  vegetable  fiber  is  the  com- 
ponent material  of  chief  value.  50  cents  per  pound  and  25  per  centum  ad 
valorem;  boot,  shoe,  and  corset  lacings  made  of  cotton  or  other  vegetable 
fiber,  25  cents  per  pound  and  15  per  centum  ad  valorem ;  labels,  for  gar- 
ments or  other  articles,  composed  of  cotton  or  other  vegetable  fiber,  50 
cents  per  pound  and  30  per  centum  ad  valorem. 

263.  Cords,     *     *     *     boot,  shoe,   and  corset  lacings,   tapes,     *     *     * 

webbing,     *     *     *     suspenders,  and  braces,  woven,  braided,  or  twisted 

1894    lamp  or  candle  wicking,  lining  for  bicycle  tires,  spindle  binding,  any  of 

the  above  made  of  cotton  or  other  vegetable  fiber,  and  whether  composed 

in  part  of  india  rubber  or  otherwise,  45  per  centum  ad  valorem. 


1897 


512  DIGEST   OF   CUSTOMS  DECISIONS, 

354.  Coltoii   cords,     *     *     *     bout,   .slioe,   mihI   rcrsct   lacinjis.   35   cents 

per  pound ;  cotton     *     *     *     webbing,     *     *     *     suspenders,  and  braces, 

1890    any  of  the  forejioins  which  are  ela.stic  or  nonelastic,  40  per  centum  ad 

vah)reni:  Provided,  Tiiat  none  of  the  article.s  included  in  this  paragraph 

shall  pay  a  less  rate  of  duty  than  40  per  centum  ad  valorem. 

(      324.  Cotton    cords.     *     *     *,    webbing,     *     *     *     suspenders,    braces, 
*     *     *     35  per  centum  ad  valorem.     * 

495.  Webbing,  composed  of  cotton  *  *  *  or  any  other  materials, 
not  specilically  enumerated  or  provided  for  in  this  Act,  35  per  centum 
ad  valorem. 


1883' 


DECISIONS  UNDER  THE  ACT  OF  1913. 

Cotton  Bandages  in  the  Piece  dutiable  as  cotton  bandings  at  the  rate  of  25 
per  cent  ad  valorem  under  paragraph  262. — Dept.  Order  (T.  D.  35952). 

Blankets  for  Cotton  Printinjct  Machinery. — Certain  merchandise,  invoiced 
as  "endless  cotton  blankets  "  and  "  endless  cotton  belting,"  was  returned  for 
duty  as  "  manufactures  of  cotton  "  under  paragraph  2(30. 

We  find  that  the  merchandise  is  belting  for  machinery  and  hold  that  it  is 
dutiable  at  15  per  cent  ad  valorem  under  i)nragraph  262. — Ab.  37188. 

Cotton  Bindings. — Narrow  woven  articles  composed  in  chief  value  of  cotton 
less  than  1  inch  in  width,  with  a  fancy  pattern  or  design  along  one  edge,  classi- 
fied as  trimmings  under  paragraph  358,  were  claimed  dutiable  as  bindings  (par. 
262).  Protest  sustained  on  the  authority  of  Massce  v.  U.  S.  (3  Ct.  Cust.  Appls., 
470;  T.  D.  33042).— Ab.  37682. 

Narrow  Strips  of  Cotton  Cloth,  approximately  4  inches  wide  and  from  5  to 
6i  yards  in  length,  dutiable  at  the  rate  of  25  per  cent  ad  valorem  under  para- 
graph 2(  .;.  as  bandings.— Dept.  Order  (T.  D.  34284). 

Surgical  Bandages,  classified  as  manufactures  of  cotton  under  paragraph 
266,  were  held  dutiable  as  bandings  (par.  262).— Ab.  37109  (T.  D.  35027). 

Elastic  Webbings  composed  in  chief  value  of  cotton  were  held  dutiable  as 
■'  fabrics  with  fast  edges  not  exceeding  12  inches  in  width  "  under  paragraph 
262,  rather  than  under  r)aragraph  319,  as  classified.— Ab.  37044. 

Jute  Webbing  under  12  inches  in  width  dutiable  at  the  rate  of  25  per  cent 
ad  valorem  under  paragraph  262.— Dei)t.  Order  (T.  D.  34296). 

Woven  Fabrics  With  Loops  On  One  Edge. — Narrow  woven  cotton  articles 
imported  in  lengths  with  loops  on  one  edge  of  the  fabric,  used  by  Bohemian 
people  solely  for  the  purpose  of  holding  the  ends  of  pillowcases  together,  which 
is  accomplished  by  attaching  the  articles  to  the  ends  of  pillowcases  and  insert- 
ing a  braid  or  tape  into  the  various  loops  and  drawing  them  together,  are 
properly  dutiable  at  the  rate  of  25  per  cent  ad  valorem  under  the  provision 
in  paragraph  262  for  "  fabrics  with  fast  edges  not  exceeding  twelve  inches  in 
width,"  rather  than  as  "cotton  trimmings"  (par.  358).— T.  D.  35332  (G.  A. 
7715). 

DECISIONS  UNDEIl   THE   ACT   OF   1909. 

Cotton  Bands  for  Bandages. 

Narrow  Strips  of  ('otton  Cloth. — Narrow  individual  strips  of  cotton  cloth 
about  5  yards  in  length,  wrapped,  labeled,  and  ready  for  use  as  bandages  are 
not  to  be  deemed  woven  fabrics  of  cotton  in  the  piece  or  cut  in  lengths.  They 
are  manufactures  of  cotton  not  specially  provided  for  and  are  dutiable  under 
paragraph  332. 


SCHEDULE   I COTTON    MANUFACTURES.  513 

Narkow  Pieces  of  Cotton  Gauze. — The  remaining  importations  are  without 
a  commercial  designation,  but  tlie  authorities  (tlie  lexicons)  seem  to  make  it 
clear  they  are  bands,  and  they  are  dutiable  as  such  under  paragraph  349. — 
Surgical  Supply  Importing  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  323G4  (G.  A. 
Ab.  26619)  T.  D.  31866  affirmed. 

Bandages. — These  protests  are  against  the  collection  of  duty  under  para- 
graph 349.  After  importation  these  strips  of  gauze  are  sterilized  or  medicated, 
cut  in  suitable  lengths,  and  used  for  packing  wounds,  as  gauze  packing. 

The  popular  and  general  meaning  of  the  term  "  band  "  is  a  narrow  strip  of 
any  material,  and  these  articles  fall  within  that  description. 

There  is  no  evidence  tending  to  show  that  they  are  medicinal  preparations 
as  provided  for  in  paragraph  65.— Ab.  26619  (T.  D.  31867)  ;  affirmed  by  T.  D. 
S2364  (Ct.  Cust.  Appls.)  above. 

Cotton  Bandings. — The  merchandise  consists  of  strips  of  cotton  cloth,  about 
6  or  7  inches  wide,  woven  in  various  designs,  and  imported  in  lengths  of  from 
36  to  40  meters.  The  evidence  shows  that  the  material  is  cut  to  suitable 
lengths,  and  sold  to  Italian  people,  who  use  the  same  to  wrap  around  infants  as 
an  outer  garment. 

We  conclude  that  the  merchandise  is  properly  dutiable  under  paragraph 
349.— Ab.  26772  (T.  D.  31654). 

Belting  for  Machinery. — The" merchandise  in  question  consists  of  a  tape-like 
article  suitable  and  intended  to  be  used  for  the  transmission  of  power  in 
spinning  machines.  The  testimony  shows  that  the  merchandise  is  used  as  belt- 
ing on  machinery,  and  as  the  court  has  held  that  the  term  "  belting  for  ma- 
chinery "  is  mors  specific  than  the  provision  for  "  tape  not  specially  proviiled 
for"  (U.  S.  V.  Horrax,  1  Ct.  Cust.  Appls.,  142;  T.  D.  31187),  we  accordingly 
liold  that  the  same  provision  for  "  belting  for  machinery  '  is  more  specific  than 
•'  webbings  not  elsewhere  specially  provided  for  in  this  section,"  and  the  mer- 
chandise is  properly  dutiable  at  30  per  cent  ad  valorem  under  paragraph  330. — 
Ab.  33196. 

Belting  of  Cotton  and  India  Rubber. — There  is  no  ambiguity  in  the  statute. 
The  merchandise  is  belting  for  machinei'y,  and  it  is  made  of  cotton  or  other 
vegetable  fiber  and  India  rubber.  As  such  it  conies  directly  within  the  terms 
of  paragraph  330.  Kenyon  v.  U.  S.  (4  Ct.  Cust.  Appls.,  — ;  T.  D.  33.529)  dis- 
tinguished.—Nairn  Linoleum  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33837;  (Ab. 
S1345)  T.  D.  33217  reversed.  ^ 

Coat  Hangers. — The  merchandise  consists  of  running  lengths  of  woven 
cotton  strips  with  cross  marks  appearing  at  short  intervals  to  indicate  the 
points  for  cutting  the  strips  into  small  pieces  suitable  for  use  as  coat  hangers. 
The  uncontradicted  testimony  is  to  the  effect  that  the  merchandise  has  been 
for  a  number  of  years  used  exclusively  for  coat  hangers  and  that  there  is  no 
other  use  to  which  they  are  commercially  applied.  They  were  not  dutiable  as 
tapes  but  as  manufactures  of  cotton  not  specially  provided  for  under  paragraph 
332._u.  S.  V.  BU.SS  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  34138;  (G.  A.  Ab.  33475) 
T.  D.  33727  affirmed. 

Cotton  Cloth  in  Strips. — Cotton  cloth  coated  with  varnish  and  cut  into 
strips,  intended  for  .use  for  insulating  purposes,  classified  as  cotton  banding 
under  paragraph  349,  was  claimed  to  be  dutiable  as  cotton  cloth,  filled  or 
coated  (par  321).  Protest  overruled.  G.  A.  7484  (T.  D.  33658)  cited.— Ab, 
33608  (T.  D.  33738). 

60690°— 18— VOL  1—33 


514  DIGEST   OF   CUSTOMS   DECISIONS. 

Cotton  cloth,  lillcd  or  ncitt'd.  cui  in  slrii)s  h'li^'lhwisi'  and  not  crosswise, 
usetl  for  insulating;  and  electrical  purposes  and  not  for  tyinn  or  binding,  as 
tapes,  bands,  or  bandinjis  are  generally  used,  is  neither  dutiable  as  tapes, 
bands,  or  bandings  under  i)aragraph  349,  nor  as  "cotton  cloth,  filled  or  coated," 
under  paragraph  321.  Held  dutiable  as  "  articles  made  from  cotton  cloth, 
whether  finished  or  unfinished,  and  all  manufactures  of  cotton  "  under  para- 
graph 332,  although  that  claim  is  not  made  in  the  protest.— T.  D.  33658  (G.  A. 
7484). 

Cotton  Cords  and  Tassels. — We  hold  that  even  if  they  are  not  in  chief 
value  of  "cords"  they  would  fall  within  the  provisions  in  paragraph  349  for 
"trimmings,  ornaments,  composed  wholly  or  in  chief  value  of  cotton." — Ab. 
32173  (T.  D.  33389). 

Coronation  Cord. 

In  view  of  former  decisions,  taken  togetlaer  with  subsequent  practice  and 
legislation  as  well,  it  will  be  assumed  the  Congress  used  the  word  "  cord  "  in 
I)aragraph  349,  with  the  same  meaning  that  had  been  iittached  to  it  by  cited 
adjudications  and  the  executive  practice  conforming  thereto. — Ulmann  &  Co.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31551;   (O.  A.  7527)  T.  D.  34089  aflirmed. 

Articles  having  a  core  or  center  composed  of  strands  of  cotton  around  which 
mercerized  cotton  threads  are  spun  in  such  maimer  that  the  completed  article 
resembles  a  string  or  cord  upon  which  there  are  at  regular  intervals  small, 
oval  lumps  about  one-half  inch  in  length,  the  articles  being  known  commer- 
cially as  "  coronation  cord,"  are  properly  dutiable  under  the  provision  for 
cotton  cords  in  paragraph  349.— T.  D.  34089  (G.  A.  7527)  ;  affirmed  by  T.  D. 
34551  (Ct.  Cust.  Appls.)  above. 

Cord  Defined. — A  cord  is  a  string  or  small  rope  composed  of  several  strands 
twisted  together. 

Untwisted  Cotton  Cord  a  INIanufactt're  of  Cotton. — The  uncontradicted  tes- 
timony is  to  the  effect  that  the  coronation  cord  of  the  importation  has  not  been 
twisted  in  any  way  and  accordingly  it  does  not  come  within  the  meaning  of 
"cords,"  as  that  term  is  used  in  paragraph  349.  The  goods  were  dutiable 
under  paragraph  332  as  a  manufacture  of  cotton.  T.  D.  17550  of  December  22, 
1896,  and  T.  D.  19156  of  March  25,  1898,  distinguished.— Ulmann  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  33363;  (G.  A.  Ab.  28343)  T.  D.  32455  reversed. 

Cotton  Corset  Laces. — We  hold  that  the  goods  are  properly  dutiable  at 
the  rate  of  25  cents  per  pound  and  15  per  cent  ad  valorem  under  the  provision 
in  paragraph  330  for  "  corset  lacings  made  of  cotton  or  other  vegetable  fiber." 
(Note  decision  of  Ct.  Cust,  Appls.  in  U.  S.  i;.  Horrax,  T.  D.  31187).— Ab.  25997 
(T.  D.  31727). 

Cushions  for  Needle-Throadingj  Machines. — Wicks  or  needle  cushions  to 
be  i)lace(l  in  wooden  holders  for  use  on  automatic  needle-threading  machines, 
composed  of  cotton  yarn  covered  with  two  layers  of  cotton  woven  thereon, 
forming  a  cylinder  about  one-half  inch  in  diameter  and  17*  inches  in  length, 
classified  as  cotton  cord  under  paragraph  349,  were  held  dutiable  as  manu- 
factures of  cotton  (par.  332).  Ab.  34297  (T.  D.  34000)  followed.— Ab.  36668 
(T.  D.  34824). 

Driving  Rope,  Belting. — The  word  belting  signified  originally  a  flat  and 
not  a  round  article,  but  the  term  has  taken  on  a  more  extended  meaning 
and  now  covers  belts  that  are  round,  square,  and  V-shaped  as  well  as  belts  that 
are  flat.  The  merchandise,  though  round  and  corded  in  shape,  has  its  principal 
use  as  belting,  and  it  is  dutiable  as  belting  for  machinery  made  of  cotton, 
under  paragraph  330.— U.  S.  v.  Pitt  &  Scott  (Ltd.)  (Ct.  Cust.  Appls.),  T.  D. 
32358;  (G.  A.  7286)  T.  D.  31922  aflirmed. 


SCHEDULE    T COTTON    MANUFACTURES.  515 

Where  it  is  evident  tliat  Congress  intended  the  classification  of  an  article 
to  be  determined  by  its  nse.  any  general  description  of  it  is  not  controlling. 

Cotton  rope  1  or  2  inches  in  diameter,  made  up  in  the  form  of  belts  for  the 
transmission  of  power,  is  dutiable  as  "  belting  for  machinery  "  under  para- 
graph 330,  rather  than  as  manufactures  of  cotton  under  paragraph  332. — T.  D. 
31922  (G.  A.  7286)  ;  affirmed  by  T.  D.  32358  (Ct.  Cust.  Appls.)  above. 

Cotton  Driving  Rope. — Heavy  cotton  corded  rope  used  in  the  transmissiou 
of  power  for  worsted  spinning  machines,  assessed  as  cotton  torch  wick  under 
paragraph  330,  was  held  dutiable  as  manufactures  of  cotton  (par.  332). — 
Ab.  33400. 

Elastic  Belting. — Belting  composed  of  cotton  and  India  rubber,  India  rubber 
chief  value,  is  dutiable  under  paragraph  349.— T.  D.  30932  (G.  A.  7100). 

The  merchandise  is  belting  composed  of  cotton,  India  rubber,  and  artificial 
silk,  india  rubber  chief  value.  Duty  was  assessed  thereon  by  the  collector 
under  the  provision  in  paragraph  349  for  '  beltings  or  other  vegetable  fiber, 
or  of  cotton  flax,  or  other  vegetable  fiber  and  india  rubber." 

On  the  authority  of  the  Horrax  case  (1G7  Fed.  Rep..  526;  T.  D.  29505)  we 
hold  that  the  goods  in  question  are  properly  dutiable  as  manufactures  of  india 
rubber  under  the  provisions  of  paragraph  463.  The  importers  have,  however, 
failed  to  make  that  claim  in  their  protest,  and  the  decision  of  the  collector, 
though  eri'oneous,  must  stand.  U.  S.  v.  Bayei'sdorfer  (126  Fed.  Rep.,  732;  T.  D. 
24923).— Ab.  25606  (T.  D.  31616). 

Hat  Foundations. — Imitation  plush  cut  into  meter  lengths  to  be  used  as 
hat  foundations  or  coverings  was  held  dutiable  as  cotton  cloth. — Ab.  23987. 

Ladder  Tapes. — To  bring  these  articles  within  the  commercial  designation  of 
"  tapes  "  it  would  be  necessary  to  show  that  they  are  known  as  such.  This  is 
not  here  shown.  On  the  contrary,  the  evidence  discloses  that,  instead  of  being 
known  commercially  as  tapes,  they  are  commercially  known  as  ladder  tapes. 
Tapes  and  ladder  tapes  are  not  the  same  thing.— U.  S.  v.  Walter  et  al.  (Ct. 
Cust.  Appls.),  T.  D.  33371;  (G.  A.  7396)  T  D.  32S71  affirmed. 

Commercial  designation  must  be  shown  by  proof  of  a  trade  understanding, 
snd  the  use  of  the  term  sought  to  be  established  must  be  shown  to  be  definite, 
uniform,  and  general,  not  partial,  local,  or  personal. 

The  importation  was  not  "  tapes "  as  properly  and  actually  known,  nor 
"  webs  or  webbings,"  but  an  article  produced  by  a  loom,  designed  to  hold 
slats  and  used  in  the  manufacture  and  repair  of  Venetian  blinds.  It  was 
dutiable  as  a  manufacture  of  cotton,  not  specially  provided  for,  under  para- 
graph 332.— U.  S.  V.  Burlington  Venetian  Blind  Co.  (Ct.  Cust.  Appls.),  T.  D. 
32967;  (G.  A.  7360)  T.  D.  32503  affirmed. 

For  Use  on  Venetian  Blinds. — The  doctrine  of  noscitur  a  sociis  can  not 
be  made  to  include  under  paragraph  332  so-called  cotton-ladder  tape  employed 
as  a  device  to  raise  or  lower  Venetian  blinds,  and  the  Congress  having  ap- 
parently with  intention  assembled  in  paragraph  349  for  dutiable  purposes, 
among  other  articles,  tape  made  of  cotton,  will  be  presumed  to  have  meant  cot- 
ton-ladder tape  should  be  dutiable  under  the  last-named  paragraph,  and  it  is  so 
dutiable. 

If  the  importation  in  its  present  form  had  been  shown  to  be  the  product  of 
the  loom  alone,  that  it  had  been  subjected  to  no  other  process,  a  different 
question  might  have  been  presented;  but  the  testimony  as  to  this  being  incon- 
clusive in  kind  the  point  is  reserved. — Burlington  Venetian  Blind  Co.  v.  U.  S. 
(Ct.  Cust.  Appls.),  T.  D.  31456;  (G.  A.  7021)  T.  D.  30614  affirmed. 

Lamp  VVicking.— The  record  shows  that  the  article  is  used  in  a  kerosene 
lamp  and  that  it  conducts  kerosene  to  the  flame  after  receiving  it  from  another 


516  DIGEST   OF   CUSTOMS   DECISIONS. 

wick,  actiiif:  as  a  feeder.  This  is  the  function  of  a  hinip  wick,  and  the  fact 
that  it  is  used  in  some  particuhir  kind  of  a  hunp  is  of  no  consequence. — Ab. 
'27(V24  (T.  D.  32161). 

Skirt  Binding. — The  merchandise  is  a  strip  of  material  about  an  inch  and 
a  half  wide,  folded  in  the  center  and  sewed  along  the  folded  edge;  that  it  is 
used  for  binding  the  bottoms  of  skirts  and  that  it  is  especially  adapted  for 
that  purpose. 

Counsel  for  tlie  protostants  cites  tlie  following  cases  to  sustain  their  claim: 
In  re  Mills  (56  Fed.  Rep.,  820)  ;  Meyer  v.  U.  S.(124  Fed.  Uep.,2n6)  ;  Oppenheimer 
V.  U.  S.  (66  Fed.  Rep.,  ;j2).  1"he  rule  running  through  these  ca.ses  is  that  an 
article  becomes  " '  wearing  apparel  made  in  part '  when  the  making  up  has 
progressed  so  far  that  it  is  easy  to  identify  the  particular  article  of  wearing 
apparel  it  is  to  be,  and  the  materials  out  of  which  it  is  made  are  rendered 
practically  useless  for  any  other  purpose."  It  is  clear  that  the  material  in  this 
case  does  not  come  within  this  rule.  The  merchandise  is  adTiiittedly  "  bind- 
ings."—Ab.  28535  (T.  D.  32529). 

Spindle  Banding. — A  narrow  tapeliko  article  imported  in  rolls  suitable  and 
intended  to  be  used  for  the  transmission  of  power  from  the  cylinder  to  the 
spindles  on  worsted  spinning  and  twisting  tnachinery  is  "  spindle  banding." 
Held  dutiable  at  10  cents  per  pound  and  15  per  cent  ad  valorem  under  para- 
graph 330,  and  not  at  60  per  cent  ad  valorem  as  "  tapes  "  or  "  webbings  "  under 
paragraph  349.— T.  D.  33731   (G.  A.  7492). 

Suspenders  of  cotton  or  other  vegetable  fiber  and  India  rubber,  or  of  which 
cotton  or  other  vegetable  fiber  is  the  component  material  of  chief  value,  not 
embroidered  by  hand  or  machinery,  dutiable  at  the  rate  of  45  per  cent  ad 
valorem  under  paragraph  330.— Dept.  Order  (T.  D.  30246). 

Tapelike  Belting  for  Cigarette-Making  Machines, — A  t.ipclike  article 
made  of  cotton  or  other  vegetable  fiber  and  used  as  a  belt  running  over  the 
wheels  of  a  cigarette-making  machine  is  not  dutiable  under  paragraph  349,  but 
is  dutiable  under  paragraph  330. — U.  S.  v.  Horrax  (Ct.  Cust.  Appls. ),  T.  D. 
31187;  T.  D.  3082S  anirmed. 

Cotton  Tire  Fabric. — A  similar  question  arose  in  the  case  of  Cauvigny 
Brush  Co.  V.  U.  S.  (1  Ct.  Cust.  Appls.,  118;  T.  D.  31118).  Following  the  reason- 
ing in  that  decision,  we  hold  that  the  merchandise  in  question,  which  is  a  tire 
febric  made  entirely  of  cotton,  is  a  "  tire  fabric  of  which  cotton  is  the  com- 
ponent material  of  chief  value,"  properly  dutiable  under  paragraph  330. — 
Ab.  31942  (T.  D.  33338). 

Typewriter  Ribbons. — Plain  narrow  w'oven  fabrics  of  cotton,  to  be  used  in 
the  manufacture  of  finished  typewriter  ribbons,  resembling  plain  ribbons  or 
tapes,  are  dutiable  as  cotton  ribbons  or  tapes  under  the  provisions  of  para- 
graph 349. 

A  plain  ribbon  is  not  excluded  fr<>m  paragraph  349  on  the  theory  that  it  is 
not  ejusdem  generis  with  the  other  goods  (laces,  wearing  apparel,  ornaments, 
etc.)  included  in  (he  context  of  that  paragraph.  Burlington  Venetian  Blind  Co. 
V.  U.  S.  (T.  D.  31456)  and  G.  A.  7021  (T.  D.  30614)  followed.— T.  D.  31495 
(G.  A.  7206). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Binding  and  Trimmings. — No  commercial  designation  is  shown.  The  plain 
surface  of  the  fabric  covers  more  than  half  of  the  fabric  itself  and  the  area 
of  this  plain  surface  makes  it  clear  the  merchandise  is  designed  to  be  some- 


SCHEDULE   I COTTON    MANUFACTURES.  517 

thing  more  than  a  mere  edge  for  the  side  that  is  ornamented.  It  can  not 
therefore  be  deemed  a  trimming,  and  the  evidence  moreover  shows  the  use  to 
be  chiefly  for  binding.  It  was  dutiable  as  binding  under  paragraph  320. — 
Massce  &  Whitney  v.  U.  S.  (Ct.  Gust  Appls.),  T.  D.  33042;  (G.  A.  6671)  T.  D. 
28457  reversed. 

Bridle  Tapes,  compo.sed  of  cotton,  braided  on  a  braiding  machine,  which 
are  about  three-sixteenths  of  an  incli  wide,  and  are  intended  to  be  used  as  a 
part  of  pianoforte  actions,  are  dutiable  under  the  provision  for  cotton  tapes 
in  paragraph  320,  and  not  under  the  provision  for  cotton  braids  in  paragraph 
839.    Ranft  v.  U.  S.  (T.  D.  25180)  followed.— T.  D.  25216  (G.  A.  5650). 

Collets  or  collet  hooks  are  not  loom  harness,  and,  being  articles  composed 
in  chief  value  of  flax,  are  dutiable  at  45  per  cent  ad  valorem  under  para- 
graph 347. 

A  protest  claiming  correct  rate  under  wrong  paragraph,  suflicient.  U.  S. 
V.  Hunter  (124  Fed.  Rep.,  1005),  Weil  v.  U.  S.  (124  Fed.  Rep.,  1006),  and 
Salambier  v.  U.  S.  (170  U.  S.,  261)  cited  and  followed.— T.  D.  24820  (G.  A. 
5499). 

Cotton  Cord,  Cable  Laid. — Material  classified  as  cotton  cords  under  para- 
graph 320  was  claimed  to  be  dutiable  as  cotton  yarn  under  paragraph  302. 
Assessment  affirmed.— Ab.  20763  (T.  D.  29618). 

Cotton  Coronation  Cord  of  the  kind  described  in  board  decision  In  re 
Buettner,  G.  A.  3736,  is  not  dutiable  at  60  per  cent  ad  valorem  as  braid  under 
paragraph  339,  but  at  45  per  cent  as  cord  under  paragraph  320.— T.  D.  19156 
(G.  A.  4113). 

Cotton  Driving  Rope. — Certain  bands  or  belts  of  cotton,  hard  twisted  and 
doubled  into  a  cord,  and  used  in  transmitting  power.  Held  to  be  properly 
dutiable  at  the  rate  of  45  per  cent  ad  valorem  under  the  provisions  of  para- 
graph 320.— T.  D.  27664  (G.  A.  6462). 

Cotton  Labels. — Labels  composed  in  chief  value  of  cotton,  imported  in 
strips,  each  strip  containing  several  labels,  are  dutiable  at  50  cents  per  pound 
and  30  per  cent  ad  Ajalorem  under  the  provision  in  paragraph  320  for  "  labels  for 
garments  or  other  articles,  composed  of  cotton  or  other  vegetable  fiber."  U.  S. 
V.  Herzog  (T.  D.  27009)  followed.— T.  D.  27053  (G.  A.  6271). 

Narrow  woven  strips  of  white  cotton  with  single  letters  of  the  alphabet 
woven  therein  with  colored  threads  at  intervals  of  about  one-half  inch  are 
dutiable  at  50  cents  per  pound  and  30  per  cent  ad  valorem  under  the  provision 
in  paragraph  320  for  "  labels  for  garments  or  other  articles  composed  of  cotton 
or  other  vegetable  fiber."— T.  D.  20047  (G.  A.  4269). 

Shoe  Labels. — Cotton  strips  about  2  inches  wide,  in  which  are  woven  in 
silk  at  intervals  varying  from  3  to  6  inches  the  names  of  certain  shoe  com- 
panies, and  which  are  intended  when  cut  to  be  attached  to  the  tops  of  shoes, 
are  within  the  provision  in  paragraph  320  for  "  labels  for  garments  or  other 
articles,  composed  of  cotton."— U.  S.  v.  Herzog  (C.  C.  A.),  T.  D.  27009;  T.  D. 
25874  (C.  C.)  reversed  and  (G.  A.  5553)  T.  D.  24939  affirmed. 

Silk-Cotton  Ribbons. — In  the  classification  of  ribbons  composed  of  silk 
and  cotton,  silk  the  component  of  chief  value,  the  provision  in  paragraph  391, 
for  "  manufactures  of  silk,  or  of  which  silk  is  the  component  material  of 
chief  value,  not  specially  provided  for,"  prevails  over  that  in  paragraph  320 
for  ribbons  "  made  of  cotton,  whether  composed  in  part  of  india  rubber  or 
otherwise."  Gartner  v.  U.  S.  (154  Fed.  Rep.,  957;  T.  D.  28259;  affirmed,  T.  D. 
28864)  follewed.— T.  D.  28936  (G.  A.  6752). 


518  DIGEST   OF   CUSTOMS   DECISIONS. 

In  [i;ir;if,'r;iph  M2(»,  iclatiiitr  to  "ribbons  of  cotton,  wliothor  composed  in  part 
of  iiidin  I'ubbci-  or  otherwise,"  the  word  "otherwise"  is  used  in  the  sense  of 
"  not,"  rather  than  "of  other  materials,"  and  rihijons  in  cliief  value  of  silk  and 
ill  part  of  cotton  are  not  included  therein. — Gartner  v.  U.  S.  (C.  C.  A.),  T.  D. 
28864;  T.  D.  28259  (C.  C.)  and  Ab.  12732  (T.  1>.  27591)  affirmed. 

Cotton  Tapes. — Certain  cotton  fillets  or  bands,  composed  of  cotton,  which 
are  al)out  three-sixteenths  of  an  inch  wide,  are  intended  to  he  used  as  a  part 
(<f  piano  actions,  and  are  braided  on  a  braidinfr  machine,  Held  to  be  dutiable 
under  the  provision  for  cotton  "  tapi>s  "  in  paragraph  320,  and  not  under  that 
for  cotton  "braids"  in  paraf,'raph  339.— Ranft  v.  U.  S.  (C.  C),  T.  D.  25180; 
(G.  A.  5297)  T.  D.  24287  reversed. 

Braided  articles  varyiiiir  from  one-eishth  to  one-half  of  an  inch  in  width,  com- 
posed of  cotton  yarns,  ]>ut  up  in  small  bundles  and  bearing  labels  with  the  let- 
tesr  "  O.-B."  thereon,  being  the  initials  of  the  name  of  the  manufacturer  (Car- 
tier-Bresson),  are  commercially  known  as  "tapes,"  and  as  such  are  properly 
dutiable  at  45  per  cent  ad  valorem  under  the  provisions  of  paragraph  320. — 
T.  D.  270G0   (G.  A.  6278). 

A  narrow  cotton  tape  held  to  be  dutiable  under  the  provision  for  bindings  or 
tapes  rather  than  that  for  braids  not  specially  provided  for.  T.  D.  23073  (G.  A. 
4929)  reversed  in  part— Steinhardt  v.  U.  S.,  121  Fed.  Rep.,  442. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Beltings. — Cotton  beltings,  not  being  provided  for  by  name  in  the  tariff  act 
of  1894,  are  dutiable  at  35  per  cent  ad  valorem  as  manufactures  of  cotton. 
(G.  A.  2951,  approved  and  followed.)  Cotton  webbings  are  provided  for  by 
name  in  paragraph  203.  G.  A.  3016  approved  and  followed.— T.  D.  18234  (G.  A. 
3944). 

Bone  Casinfts  are  dutiable  as  manufactures  of  cotton  and  not  as  galloons. — 
T.  D.  10002  (G.  A.  3020)  ;  T.  D.  14310  (G.  A.  2239)  modified. 

Cotton  Driving  Hope. — Cord,  one-fourth  of  an  inch,  more  or  less,  in  diam- 
eter, composed  of  numerous  strands  of  cotton  yarn,  hard  and  twisted  double, 
and  designed  for  use  in  textile  machinery  for  transmitting  power,  is  dutiable 
under  the  provisions  in  paragraph  263  for  "  cords "  or  "  spindle  banding " 
(misspelled  "binding")  at  45  per  cent  ad  valorem,  and  not  as  an  unenumerated 
manufacture  of  cotton  at  35  per  cent  ad  valorem  under  paragraph  264. — T.  D. 
18873   (G.  A.  4070). 

Cotton  Coronation  Cords. — A  cotton  cord  used  in  appliqu§  work  known  as 
coronation  cord  or  braid  is  dutiable  as  cord  and  not  under  paragraph  264  as  a 
manufacture  of  cotton.— T.  D.  17750  (G.  A.  3736). 

Cotton  Elastic  Cords  and  cotton  and  India  rubber  cords  are  dutiable  as 
cords  and  not  under  paragraph  352  as  manufactures  of  india  rubber. — T.  D. 
15995   (G.  A.  3010). 

Cotton  Elastic  Cords  and  Braids  composed  of  cotton  and  india  rubber 
(india  rubber  chief  value)  are  dutiable  as  cords  and  braids  made  of  cotton 
and  not  as  manufactures  of  india  rubber.  Hague  v.  U.  S.  (C.  C. ),  73  Fed. 
Rep.,  810.— T.  D.  15814  (G.  A.  2914). 

Elastic  Goring  for  shoes,  made  of  cotton  and  I'ubber,  is  dutiable  as  goring 
and  not  as  india-rubber  fabric.  Drucker  v.  Robertson  (C.  C),  38  Fed. 
Rep.,  97. 

Elastic  Webbing  is  dutiable  as  webbing  and  not  as  a  manufacture  of  india 
rubber.  It  is  immaterial  whether  rubber  is  chief  value  or  not. — T.  D.  17937 
(G.  A.  3812). 


SCHEDULE   I COTTON    MANUFACTURES.  619 

Elastic  webbing  used  as  sorings  for  shoes  composed  of  silk,  cotton,  and 
India  rubber,  dutiable  as  webhins  and  not  as  an  india-rubber  fabric. 

"  Goring  "  and  "  gorings  "  made  their  first  appearance  in  the  act  of  1883. 

The  court  erred  in  not  submitting  to  the  jury  the  question  whether  the  goods 
were  or  were  not  known  in  this  country  in  trade  and  commerce  under  the 
specific  name  of  "  goring "  and  in  directing  a  verdict  for  the  plaintiffs. — 
Robertson  v.  Salomon,  144  U.  S.,  603. 

Printed  Cotton  Labels  for  Velvets  are  dutiable  as  manufactures  of  cotton 
pud  not  as  printed  matter.— T.  D.  17326  (G.  A.  3546). 

DECISIONS   UNDER  THE   ACT   OF   1890. 

Cotton  Labels,  Initials,  Etiquettes. — Batiste  etiquettes,  batiste  hangers, 
batiste  buchstaben,  cotton  labels,  and  shirt  labels  are  dutiable  as  manufac- 
tures of  cotton  and  not  as  embroideries.— T.  D.  14847  (G.  A.  2530). 

Cable-Laid  Twine  is  dutiable  as  cotton  cord.— T.  D.  13186  (G.  A.  1607). 

Elastic  Webbing  Composed  of  Cotton,  India  rubl>er,  and  silk  (cotton  the 
principal  component  in  quantity,  but  india  rubber  chief  value)  is  dutiable  as 
cotton  elastic  webbing  and  not  as  a  manufacture  of  india  rubber. — T.  D.  12539 
(G.  A.  1223)  ;  T.  D.  14151  (G.  A.  2150)  ;  T.  D.  14727  (G.  A.  2449). 

Cotton  Lampvvicking  is  dutiable  as  a  manufacture  of  cotton  and  not  as 
cotton  cord.— T.  D.  14853  (G.  A.  2536). 

Shirt  Labels  Not  Embroideries. — Words,  letters,  and  trade-marks  woven 
into  white  foundations  by  means  of  colored  cotton  threads,  known  as  shirt 
labels,  are  manufactures  of  cotton  and  not  embroideries. — T.  D.  14623  (G.  A. 
2381). 

Cotton-Braided  Tapes. — Cotton  fabrics  one-sixteenth  of  an  inch  wide,  col- 
ored red  and  white,  made  on  braiding  machines,  but  inferior  to  braids  in 
quality  and  finish,  commercially  known  as  tapes,  dutiable  as  manufactures  of 
cotton  a*id  not  as  braids.— T.  D.  12638  (G.  A.  1287)  ;  T.  D.  13974  (G.  A.  2079). 

DECISIONS   UNDER   THE   ACT   OF   1883. 

Elastic  Webbing  composed  of  cotton  and  rubber  held  dutiable  as  webbing. — 
T.  D.  10483  (G.  A.  133). 

263.  Cotton  table  damask,  and  manufactures  of  cotton  table  damask, 

1913    or  of  which  cotton  table  damask   is   the  component  material   of  chief 

value,  not  specially  provided  for  in  this  section,  25  per  centum  ad  valorem. 

331.  Cotton  table  damask.  40  per  centum  ad  valorem ;  manufactures  of 
cotton  table  damask  or  of  which  cotton  table  damask  is  the  component 
material  of  chief  value,  not  specially  provided  for  in  this  section,  40 
per  centum  ad  valorem. 

321.  Cotton  table  damask,  40  per  centum  ad  valorem ;  cotton  duck,  35 
per  centum  ad  valorem. 

2(34_  *     *     «     cotton  duck  and  cotton  damask,  in  the  piece  or  otherwise, 
1894    not    specially    provided    for    in    this    Act,     *     *     *     35   per    centum    ad 
valorem. 


1909 


1897 


355.  Cotton    damask,    in    the    piece    or    otherwise,     *     *     *     40    per 
centum  ad  valorem. 


1890 

1883        325.  *     *     *     cotton  damask,     *     *     *     40  per  centum  ad  valorem 


520  DIGEST   OF    CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

FriiiRcd. Turkey-Red  Damask  Table  Covers. — Frinj^ed  table  cloths  or  covers 
made  of  turkey-red  cotton  table  damask  are  cotton  table  damask  and  properly 
dutiable  at  25  per  cent  ad  valorem  under  paragraph  2G3,  and  not  as  "  .Tacquard 
figured  manufactures  of  cotton  "  at  30  per  cent  ad  valoi-em  under  paragraph 
258.  Dunham  v.  U.  S.  (150  Fed.  562;  T.  D.  27805)  followed;  In  re  Kelly  & 
Sons  (Ab.  38099)  overruled.— T.  D.  35724  (G.  A.  7780). 

Cotton  Tabh'  Damask  and  articles  made  from  cotton  table  damask,  being 
more  specitically  provided  for  as  "  cotton  table  damask,  and  manufactures  of 
cotton  table  damask,  or  of  which  cotton  table  damask  is  the  component  material 
of  chief  value  "  than  as  "  all  other  .Tacquard  figured  manufactures  of  cotton  or 
of  which  cotton  is  the  component  material  of  chief  value  "  are  dutiable  at  25 
per  cent  ad  valorem  under  paragraph  2G3,  rather  than  at  30  per  cent  ad 
valorem  under  paragraph  258.— T.  D.  34003  (G.  A.  7G30). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Cotton  Damask  Table  Kiinners  classified  under  paragraph  332,  held  dutiable 
under  paragraph  331.— Ab.  30417  (T.  D.  32926). 

Union  Damask  Table  Covers. — Cotton  table  damask  is  substantially  wholly 
made  of  cotton.  A  substantial  portion  of  the  merchandise  here  is  of  flax, 
though  of  chief  value  of  cotton.  It  was  properly  held  dutiable  as  manufac- 
tures of  which  the  component  material  of  chief  value  is  cotton  under  para- 
graph 332.— Glass  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33856;  (G.  A.  Ab. 
31519)  T.  D.  33242  affirmed. 

DECISIONS   UNDER  THE   ACT   OF   1897. 

Articles  of  Cotton  Table  Damask. — The  expression  "  cotton  table  damask  " 
Jn  paragraph  321  was  used  in  its  denominative  or  common  popular  sense, 
which  includes  that  material  made  up  or  in  the  piece,  rather  than  with  any 
narrower  trade  meaning  that  might  confine  it  to  goods  in  the  piece. 

Completed  articles  of  cotton  table  damask  are  more  specifically  enumerated 
as  "  cotton  table  damask "  in  paragraph  321  than  as  cotton  cloth  in  para- 
graphs 304-308,  are  properly  dutiable  under  the  former  provision. 

The  meaning  of  the  provision  for  "  cotton  table  damask  "  in  paragraph  321, 
held  to  be  determined  by  reference  to  corresponding  provisions  of  previous 
tariff  acts.— Dunham  v.  U.  S.  (C.  C.  A.),  T.  D.  27805;  T.  D.  27026  (C.  C.) 
aud  (G.  A.  6010)  T.  D.  26266  reversed. 

Articles  composed  of  cotton  table  damask  held  properly  dutiable  as  "  cotton 
table  damask  "  at  the  rate  of  40  per  cent  ad  valorem  under  paragraph  321. — 
T.  D.  27890  (G.  A.  6539). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Cotton  Damask  is  dutiable  at  35  per  cent  ad  valorem  under  paragraph  264 
and  not  as  "countable  cottons."  In  re  Bartmann,  T.  D.  13198  (G.  A.  1619) 
approved  and  followed.— T.  D.  18623  (G.  A.  4021). 

264.  Towels,  bath  mats,  quilts,  blankets,  polishing  cloths,  mop  cloths, 
wash  rags  or  cloths,  sheets,  pillowcases,  and  batting,  any  of  the  fore- 
1913    going  made  of  cotton,  or  of  which  cotton  is  the  comixinent  material  of 
chief  value,  not  embroidered  nor  in  part  of  lace  and  not  otherwise  pro- 
vided for,  25  per  centum  ad  valorem. 


SCHEDULE   I COTTON    MANUFACTURES.  521 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Bath  mats  made  of  cotton  chenille  are  more  specifically  provided  for  as 
"  all  articles  manufactured  of  cotton  chenille  "  in  paragraph  258  than  as  "  bath 
mats  *  *  *  made  of  cotton  "  in  paragraph  264.  A  general  provision  pre- 
vails over  an  eo  nomine  one  if  Congress  so  intended.  Congress,  having  reenacted 
in  paragraph  258  the  provision  for  "  all  articles  manufactured  of  cotton  chenille," 
adopted  the  construction  i)ut  upon  that  term  by  the  courts  under  the  prior 
tariff  acts.— T.  D.  36899  (G.  A.  8008). 

Bed  Coverings,  composed  of  cotton  ripple  cloth,  used  to  cover  the  blankets 
for  the  purpose  or  protecting  them  from  dirt  and  not  used  next  to  the  sleeper, 
are  not  "  sheets  *  *  *  niade  of  cotton  "  within  the  meaning  of  that  term 
in  paragraph  264,  but  are  dutiable  as  "  articles  made  from  cotton  cloth  "  under 
paragraph  266.— T.  D.  36689  (G.  A.  7963). 

Cotton  Blankets,  Figured. — Figured  blankets,  woven  on  Jacquard  looms, 
classified  under  paragraph  258,  were  held  dutiable  as  blankets  made  of  cotton 
(par.  264).     G.  A.  7609  (T.  D.  34819)  followed.— Ab.  37475. 

Drawnwork  Sheets  and  Pillowcases. — On  the  authority  of  G.  A.  7769 
(T.  D.  35675)  cotton  sheets  and  pillowcases  not  embroidered  or  in  part  of  lace, 
having  at  the  edge  of  the  hem  threads  drawn  and  additional  threads  inserted, 
forming  an  ornamental  openwork  effect,  were  found  to  be  more  specifically 
provided  for  in  paragraph  264  than  in  paragraph  358,  and  were  held  dutiable 
at  25  per  cent  under  the  former  paragraph. — Ab.  38774. 

Cotton  Quilts  and  Towels.— On  the  authority  of  G.  A.  7609  (T.  D.  34819) 
the  Jacquard  figured  towels  and  quilts  were  held  dutiable  at  25  per  cent  under 
paragraph  264,  as  claimed.  Some  of  the  merchandise  was  found  to  consist  of 
Turkish  towels  classified  as  pile  fabrics  at  40  per  cent  under  paragraph  257. 
They  were  also  held  dutiable  as  cotton  towels  at  25  per  cent  under  paragraph 
264.     G.  A.  7656  (T.  D.  35019)  followed.— Ab.  38565. 

Sanitary  Napkins. — Merchandise  classified  as  manufactures  of  cotton  under 
paragraph  266,  was  claimed  dutiable  under  paragraph  264,  which  provides  for 
towels.  The  sample  in  evidence  consisted  of  a  small  oblong  package  contain- 
ing an  article  made  of  cotton  batting  and  gauze,  labeled  "  emergency  towel." 
It  was  held  not  to  come  within  the  ordinary  definition  of  the  word  "  towel." — 
Ab.  37626. 

Jacquard  Figured  Towels,  Bath  Mats,  and  Quilts. — Towels,  bath  mats, 
and  quilts  made  of  cotton  cloth  woven  on  looms  using  the  Jacquard  attachment 
are  dutiable  under  the  eo  nomine  provisions  therefor  in  paragraph  264,  and 
not  under  the  provision  for  "  all  other  Jacquard  figured  manufactures  of  cotton  " 
under  paragraph  258.— T.  D.  35577  (G.  A.  7748). 

Cotton  Towels  Woven  on  Jacquard  Looms. — Towels  made  of  cotton  and 
woven  on  Jacquard  looms,  being  more  specifically  provided  for  as  "  towels  made 
of  cotton  and  not  otherwise  provided  for  "  than  as  "  all  other  Jacquard  figured 
manufactures  of  cotton,"  are  dutiable  under  paragraph  264  and  not  under  para- 
graph 258.— T.  D.  34819  (G.  A.  7609). 


522  DIGEST   OF   CUSTOMS  DECISIONS. 

TurkLsh  Towels. — Towels,  hnlh  mats,  ami  l)atli  rohos  made  of  cotton  terry 
cloth,  classified  as  pile  fabrics  at  40  per  cent  ad  valorem  under  paraj^rapli  257. 

On  the  authority  of  G.  A.  7656  (T.  D.  35019)  the  towels  and  bath  mats  were 
held  dutiable  at  25  per  cent  under  paragraph  264,  as  claimed.  The  bath  robes 
were  held  dutiable  as  cotton  wearinj:  apparel  under  paragraph  25G.  Ab.  3S388 
followed.— Ab.  38811. 

Turkish  Towels  in  the  Piece. — Turkish  towels  in  the  piece  woven  in  patterns 
in  such  a  niaiuier  that  t>ach  towel  is  distinctly  set  forth  ami  a  few  plain  threads 
are  inserted  at  regular  intervals  showing  where  the  articles  are  to  be  cut  apart, 
are  dutiable  as  "towels  made  of  cotton  "  under  paragraph  264  and  not  under 
the  provisions  for  cotton  cloth  in  paragraphs  252  and  253. — T.  D.  35101  (G.  A. 
7673). 

Turkish  towels,  being  more  specifically  provided  for  as  "  towels  made  of  cot- 
ton "  than  as  "  manufactures  or  articles  n\ade  or  cut  from  pile  fabrics,"  are 
dutiable  at  25  per  cent  ad  valorem  under  paragraph  264  and  not  at  40  per  cent 
ad  valorem  under  paragraph  257. — T.  D.  35019  (G.  A.  7656). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Cotton  Cloth  Blankets. — It  would  seem  that  the  unfinished  blankets  in  ques- 
tion, which  have  had  no  labor  applied  thereto  after  being  cut  to  length,  ar& 
dutiable  at  the  appropriate  rate  according  to  count  of  threads,  value,  etc.,  under 
paragraphs  315  to  319.— Ab.  32065  (T.  D.  33348). 

Blankets. — So-called  bath-robe  blankets,  consisting  of  pieces  of  colored  cotton 
cloth,  the  raw  edges  of  which  have  been  whipped  or  bound,  said  whipping  not 
being  necessary  to  preserve  the  integrity  of  the  fabric,  are  dutiable  as  "  articles 
made  from  cotton  cloth,  finished  or  unfinished,"  under  paragi'aph  332  rather 
than  as  cotton  cloth.— T.  D.  32240  (G.  A.  7321)  ;  T.  D.  31295  (G.  A.  7166) 
reversed. 

Sanitary  Napkins. — Sanitary  napkins  composed  of  cotton  covered  with  gauze 
were  held  properly  classified  as  manufactures  of  cotton  under  paragraph  332. — 
Ab.  34210  (T.  D.  33963). 

DECISIONS  UNDER  THE  ACT  OF  1897. 
Cotton  Blankets,  having  about  6  per  cent  in  value  of  wool,  sufficient  to  im- 
prove their  appearance  and  merchantable  character,  are  dutiable  as  "  blankets 
composed  in  part  of  wool,"  under  paragraph  367.  and  not  as  cotton  cloth  under 
paragraph  306.  Seeberger  v.  Farwell  (139  U.  S.,  608)  ;  Magoue  v.  Luckmeyer 
(139  U.  S.,  612),  followed.  In  re  Miller  (G.  A.  3891).— T.  D.  20398  (G.  A. 
4313). 

Manufactures  of  Cotton. — Paragraph  322  includes  all  manufactures  of 
which  cotton  is  chief  value,  and  does  not  include  only  manufactures  wholly 
of  cotton.  Such  manufactures  are  not  subject  to  provisions  of  paragraph 
347.  That  paragraph  includes  only  vegetable  fibers  not  specially  provided 
for.— T.  D.  21542  (G.  A.  4532). 

Cotton  Quilts  (Part  Wool). — Cotton  quilts  with  a  fringe  of  wool  are  duti- 
able as  manufactures  in  part  of  wool  and  not  as  manufactures  of  cotton. — 
Rouss  V.  U.  S.,  120  Fed.  Rep..  1021 ;  113  Fed.  Rep.,  816,  affirmed. 

Turkish  Towels  and  Wash  Cloths  made  of  cotton  or  flax,  with  an  uncut 
loop  or  pile,  are  not  dutiable  as  "  pile  fabrics  "  under  the  provisions  of  para- 
graph 315,  but  are  dutiable  at  the  rate  of  45  per  cent  ad  valorem,  according  to 
the  component  material  of  chief  value  thereof,  under  the  provisions  of  para- 
graph 322  or  347. 


1913 


1909 


SCHEDULE   I COTTON    MANUFACTUEES.  523 

The  term  "  pile  fabrics  "  as  used  in  said  paragrapli  is  limited  and  restricted 
in  meaning  to  articles  or  fabrics  of  kindred  nature  and  kindi'ed  materials, 
with  the  associate  articles  grouped  in  the  same  paragraph,  such  as  velvets, 
velveteens,  etc.,  and  is  so  known  and  used  in  trade  and  commerce.  In  re 
Herrman  (56  Fed.  Rep.,  477).— T.  D.  23487  (G.  A.  50GS). 

DECISIONS   UNDER   THE   ACT   OF   1890. 

Turkish  Towels  of  Cotton  are  dutiable  as  manufactures  of  cotton  and  not 
as  pile  fabrics.— T.  D.  13963  (G.  A.  2068)! 

26  5.  Lace  wintiow  curtains,  pillow  shams,  and  bed  sets,  finished  or 
unflni.shed,  made  on  the  Nottingham  lace-curtain  machine,  and  com- 
posed of  cotton  or  other  vegetable  fiber,  when  counting  not  more  than 
six  points  or  spaces  between  the  warp  threads  to  tlie  inch,  3.5  per 
centum  ad  valorem ;  when  counting  more  than  six  and  not  more  than 
eight  points  or  spaces  to  the  inch,  40  per  centum  ad  valorem ;  when 
counting  nine  or  more  points  or  spaces  to  the  inch,  45  per  centum  ad 
valorem. 

351.  Lace  window  curtains,  *  *  *  pillow  shams,  and  bed  sets, 
finished  or  unfinished,  made  on  the  Nottingham  lace-curtain  machine  or 
on  the  Nottingham  warp  machine,  and  composed  of  cotton  or  other 
vegetable  fiber,  when  counting  five  points  or  spaces  between  the  warp 
threads  to  the  inch,  1  cent  per  square  yard  ;  when  counting  more  than 
five  such  points  or  spaces  to  the  inch,  one-half  of  1  cent  per  square  yard 
in  addition  for  each  such  point  or  space  to  the  inch  in  excess  of  five ; 
and  tn  addition  thereto,  on  all  the  foregoing  articles  in  this  paragraph, 
20  per  centum  ad  valorem :  Provided,  That  none  of  the  above-named 
articles  shall  pay  a  less  rate  of  duty  than  50  per  centum  ad  valorem. 

340.  Lace  window  curtains,  pillow  shams,  and  bed  sets,  finished  or 
unfinished,  made  on  the  Nottingham  lace-curtain  machine  or  on  the 
Nottingham  warp  machine,  and  composed  of  cotton  or  other  vegetable 
fiber,  when  counting  five  points  or  spaces  between  the  warp  threads  to 
the  inch,  1  cent  per  square  yard ;  when  counting  more  than  five  such 
points  or  spaces  to  the  inch,  one-half  of  1  cent  per  square  yard  in 
addition  for  each  s-ncli  point  or  space  to  the  inch  in  excess  of  five ;  and 
in  addition  thereto,  on  all  the  foregoing  articles  in  this  paragraph, 
20  per  centum  ad  valorem:  Provided,  That  none  of  the  above-named 
articles  shall  pay  a  less  rate  of  duty  than  50  per  centum  ad  valorem. 

1894         (Not  enumerated.) 

1890         (Not  enumerated.) 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Finished  Nottingham  Lace  Window  Curtains,  Scalloped. — Finished  lace 
window  curtains  made  on  the  Nottingham  lace-curtain  machine  and  composetl 
of  cotton  or  other  vegetable  fiber,  dutiable  under  the  eo  nomine  provision  of 
paragraph  265,  although  scalloped.— Dept.  Order  (T.  D.  35871). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Scalloped  Nottingham  Lace  Curtains. — Nottingham  lace  curtains  with  ma- 
chine scalloped  tdges  were  held  dutiable  under  paragraph  351,  as  curtains 
made  on  the  Nottingham  lace-curtain  machine.— Ab.  25029  (T.  D.  31380). 


1897 


524  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Lace  Curtain  Panels — Nuttin4;lian)  Curtains. — Luce  curtain  panels,  a  class 
of  lace  articles  made  to  cover  glass  panels  in  doors,  and  also  lower  sashes  of 
windows,  are  lace  window  curtains,  and  where  made  on  the  Nottin^iiam  lace- 
curtain  machine,  they  are  dutiable  under  paragraph  340. 

Lace  curtains  made  partly  on  Nottingham  lace-curtain  machines  and  i)artly 
on  other  machin?s,  are  not  dutiable  under  paragraph  340,  which  provides  for 
curtains  made  on  Nottingham  mathines.  Such  articles  are  dutiable  under  para- 
graph 339.  0.  A.  4G41  (T.  I).  21942),  In  re  Smith  (108  Fed.  Rep.,  800),  and 
Smith  r.  Read  (111  Fed.  Rep.,  795)  cited  and  followed.— T.  I>.  242G3  (G.  A. 
5291). 

206.  All    articles    made    from    cottdii    ddth,    wlieliicr    liiiished    nr   un- 
.-„     finisiied,  and  all  manufactures  of  cotton  or  of  whicii  cotton   is  the  com- 
I)onent.  material  of  chief  value,  not  specially  provided  for  in  this  section, 
30  per  centum  ad  valorem. 

332.  All  articles  made  from  cotton  clotli,  whether  finished  or  unfinished, 
1909     ^"'^   '^''   manufactures  of  cotton,  or  of  which   cotton   is  the  component 
material   of  chief  value,  not  specially   provided  for   in   this  section,  45 
per  centum  ad  valorem. 

.j.»_         322.  All  manufactures  of  cotton  not  specially  provided  for  in  this  Act, 
45  per  centum  ad  valorem. 

264.  All  manufactures  of  cotton,     *     *     *     j,,  ^^j,e  piece  or  otherwise, 
1894    not  specially  provided  for  in  this  Act,  and  including  ciotii  having  India 
rubber  as  a  component  material,  35  per  centum  ad  valorem. 

355.  *     *     *     all  manufactures  of  cotton  not  specially  provided  for  in 
1890   j^jjjj_.  ^^.j.^  4Q  pgj.  centum  ad  valorem. 

324.  *     *     *     all  manufactures  of  cotton,  not  sj.ecially  enumerated  or 
provided  foi  in  this  Act,     *     *     *     35  per  centum  ad  valoren). 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Cotton  and  Rubber  Fabrics. — Merchandise  invoiced  as  "  cotton  and  gum 
elastic  bands  "  was  classified  as  manufactures  of  cotton  and  duty  was  collected 
under  paragraph  2GG.  We  find  that  the  goods  in  question  are  fabrics  or  ma- 
terials used  in  the  manufacture  of  corsets,  and  are  not  bandings,  belts,  beltings, 
or  bindings,  and  we  hold  that  said  merchandise  was  properly  classified  as  a 
manufacture  of  which  cotton  is  the  component  material  of  chief  value. — Ab. 
37990. 

Cotton  Dust  Cloths  are  properly  classifiable  as  manufactures  of  cotton  under 
the  catch-all  provision  in  paragraph  266.  If  Congress  had  intended  that  dust 
cloths  should  be  classified  under  paragraph  264  it  would  have  named  them 
therein.— T.  D.  35847   (G.  A.  7803). 

Table  Covers  or  liedspreads  in  the  Piece,  consisting  of  woven  cotton  fabric 
in  the  piece,  upon  which  are  printed  at  regular  intervals  designs  of  table  covers 
or  bedspreads,  dutiable  at  the  rate  of  30  per  cent  ad  valorem  under  the  pro- 
visions of  paragraph  266,  for  articles  made  of  cotton  cloth,  whether  finished  or 
unfinished.— Dept.  Order  (T.  D.  36086). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Advertising  Tape,  classified  under  paragraph  349  as  tape,  was  claimed  to 
be  dutiable  as  manufactures  of  cotton  (par.  332). 

It  appears  that  the  article  is  made  by  laying  parallel  a  number  of  cotton  yarns 
and  fastening  them  together  with  an  adhesive  sub.stance.  G.  A.  5297  (T.  D. 
24287)  ;  G.  A.  55.57  (T.  D.  24944).    Protest  sustained.— Ab.  27562  (T.  D.  32149). 


SCHEDULE    I COTTON    MANUFACTURES.  525 

Battenberg  Rings. — The  articles  Renaissance  or  Battenberg  rings  were 
classified  as  "  ornaments "  under  paragraph  349.  They  are  claimed  to  be 
properly  dutiable  either  under  paragraph  332  or  under  paragraph  358. 

In  our  opinion,  the  uncontradicted  testimony  that  there  are  articles  bought 
and  sold  under  the  name  "  ornaments,"  and  that  the  rings  in  question  are  never 
so  sold  and  bought,  requires  that  the  protests  be  sustained.  As  between  the 
common  understanding  and  the  trade  understanding  of  a  term,  the  latter  must 
prevail.    Arthur  v.  Morrison  (96  U.  S.,  108).— Ab.  27705  (T.  D.  32224). 

Cotton  Cloth,  Cut  to  Shape. — The  merchandise  consists  of  coarse,  brightly 
colored  cotton  cloth,  cut  in  pieces  about  28  by  31i  inches,  28  by  59  inches,  etc., 
having  a  small  round  hole  cut  in  the  center  of  each  piece.  The  merchandise 
was  classified  as  manufactures  of  cotton  at  45  per  cent  ad  valorem  under  para- 
graph 332. 

The  mere  cutting  the  hole  in  the  article  is  work  applied  to  it  after  it  has 
been  cut  to  length,  and,  following  the  rule  laid  down  in  our  previous  decisions, 
it  can  not  be  classified  as  countable  cotton  c'oth.— Ab.  33626  (T.  D.  33738). 

Insulating  Tape. — So-called  tapes  made  of  a  number  of  cotton  yarns  laid 
parallel  and  fastened  together  with  an  adhesive  substance,  used  for  insulating 
purposes,  and  classified  as  tapes  under  paragraph  349,  were  held  dutiable  as  a 
manufacture  of  cotton  (par.  332).— Ab.  28722  (T.  D.  32561). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Advertising  Tape,  so  called,  composed  of  cotton  and  formed  by  laying  parallel 
several  yarns,  the  said  yarns  being  held  together  by  some  sticky  substance, 
upon  which  has  been  printed  the  name  of  the  party  for  whose  use  they  were  made. 
Held  to  be  dutiable  as  a  manufacture  of  cotton,  not  specially  provided  for, 
under  paragraph  322,  and  not  as  "  printed  matter"  under  paragraph  403,  nor 
as  "tapes,"  directly  or  by  similitude,  perforce  section  7,  under  paragraph  320. — 
T.  D.  24943  (G.  A.  5557). 

Catheters  composed  of  a  silk  or  cotton  core,  to  which  is  applied  a  varnish 
made  of  linseed  oil  and  copal,  spread  upon  the  cores  by  frequent  coatings  and 
worked  down  to  a  smooth  surface  and  flexible  condition,  are  propei'ly  dutiable 
according  to  the  component  material  of  chief  value,  which  in  these  cases  is 
ascertained  to  be  silk  or  cotton  according  as  the  one  or  the  other  constitutes 
the  core.— T.  D.  28649  (G.  A.  6698). 

Cotton  Cloth  in  Part  of  Jute. — Woven  fabrics  of  cotton  and  jute,  cotton 
being  the  component  material  of  chief  value,  are  not  "  cotton  cloth  "  within 
the  meaning  of  that  term  as  defined  in  paragraph  310,  but  are  dutiable  as  manu- 
factures of  cotton  under  paragraph  322.  Lord  &  Taylor  v.  U.  S.  (T.  D.  30359), 
afiirming  172  Fed.  Rep.,  282  (T.  D.  29851),  and  G.  A.  6875  (T.  D.  29596) 
followed.— T.  D.  30686  (G.  A.  7034). 

The  definition  of  "  cotton  cloth "  in  paragraph  310.  as  being  "  a  woven 
fabric  of  cotton,"  does  not  include  a  fabric  containing  37  per  cent  of  jute. — 
Lord  &  Taylor  v.  U.  S.  (C.  C.  A.),  T.  D.  30359;  T.  D.  29851  (C.  C.)  and 
(G.  A.  6875)  T.  D.  29596  affirmed. 

Cotton  Cloths  not  Countable. — Certain  cotton  glove  materials  resembling 
knit  goods,  which  are  made  on  the  Milanese  machine,  and  of  which  the  threads 
can  not  be  counted  by  unraveling  or  other  practicable  means,  are  dutiable  as 
manufactures  of  cotton,  not  specially  provided  for,  under  paragraph  322,  and 
not  under  the  provisions  (pars.  305  to  310)  for  countable  cotton  cloths.— 
T.  D.  23454  (G.  A.  5059). 


526  DIGEST   OF    CUSTOMS  DECISIONS. 

Cotton  Crocheted  IJaiuls  or  Vt»k«'s,  IJ  Id  \7i  iiidirs  in  Icntrth.  and  iin  iiK'h 
wide,  used  as  a  triiniiiin;^  on  woiueii's  vests,  held  to  be  dutiable  as  niauufae- 
tures  of  cotton  under  llu'  provisions  of  paragraph  322,  and  not  as  cotton  lace 
articles  under  paragrapii  339.  Loewenlhal  t'.  U.  S.  (T.  D.  27091),  reversing 
Ab.  34G0  (T.  D.  25735)  cited.— T.  D.  27221  (G.  A.  6320). 

Pish  Netting. —i/e/ri  that  fish  netting  composed  of  cotton  is  not  dutiable 
under  the  provision  in  paragraph  339,  for  "nets  or  nettings  composed  wholly 
or  in  chief  value  of  cotton,"  but  under  paragraph  322  as  "  maruifactures  of 
cotton."— Kderer  r.  U.  S.  (C.  C),  T.  D.  25111. 

Finished  Articles  of  Cotton  Cloth. — Finished  cotton  articles,  with  a 
whipped  or  hemmed  border,  imported  in  a  condition  ready  for  use,  are  within 
the  definition  of  "  cotton  cloth  "  in  paragraph  310,  and  are  thereby  removed 
from  the  operations  of  the  provision  in  paragraph  322  for  "  manufactures  of 
cotton  not  .specially  provided  for."— U.  S.  v.  J'.ernliard  (C.  C),  T.  D.  25470; 
(G.  A.  5057)  T.  D.  23452  aHirmed. 

Manufactures  in  Chief  Value  of  Cotton  are  dutiable  under  paragraph  322 
and  are  not  dutiable  under  paragraph  347.  Paragraph  347  provides  for  numu- 
factures  in  chief  value  of  vegetable  fibers  not  specially  provided  for,  and  as 
paragraph  322  does  provide  for  a  specific  species  of  vegetable  fiber — to  wit, 
cotton — manufactures  in  chief  value  of  that  article  are  not  dutiable  under 
paragraph  347.  The  provision  for  cotton  is  the  narrower  of  the  two  and 
nnist  prevail.  G.  A.  4532  and  U.  S.  v.  Churchill  (106  Fed.  Kep.,  672)  ;  Matheson 
r.  U.  S.  (71  Fed.  Rep..  394)  ;  Koechl  v.  U.  S.  (91  Fed.  Rep.,  110)  ;  In  re  \Vi.se 
(73  Fed.  Rep.,  183)  ;  Erhardt  v.  Steinhardt  (153  U.  S.,  177),  and  U.  S.  v.  Stern 
(91  Fed.  Rep.,  521)  cited  and  followed.  In  re  Lyon  (un]uil)Iished)  cited. — T.  D. 
23529   (G.  A.  5082). 

Nets  for  Pyrographic  Bulbs.— Cotton  nets  for  pyrograjdiic  bulbs  were  held 
to  be  dutiable  as  nianul'actures  of  cotton  under  paragraph  322,  the  appraiser 
reporting  that  the  merchandise  was  of  the  same  cha meter  as  that  the  subject 
of  G.  A.  5639  (T.  D.  25193).— Ab.  24837  (T.  D.  31316). 

Painted  Fire  Screens. — Fire  .screens  composed  of  bamboo  frames  tied  to- 
gether Avith  silk  strings,  the  frames  inclosing  hand-painted  panels,  all  of  which 
is  admittedly  composed  in  chief  value  of  cotton,  Held  to  be  properly  dutiable 
at  the  rate  of  45  per  cent  ad  valorem  as  manufactures  of  cotton  under  para- 
graph 322.— T.  D.  28179  (G.  A.  6598). 

Picot  or  Loop  Thread,  consisting  of  several  cotton  threads  tightly  twisted 
or  woven  with  small  loops  in  it  at  intervals  of  about  one-eighth  of  an  inch, 
is  not  dutiable  as  a  cotton  braid  nor  as  a  thread,  but  is  dutiable  as  a  manu- 
facture of  cotton  at  45  per  cent  ad  valorem  under  paragraph  322— T.  D. 
28458  (G.  A.  6672). 

Cotton  Pillow  Slips. — The  metal  portion  of  an  article  necessary  to  throw 
it  within  the  category  for  the  purposes  of  tariff  dasssification  of  an  article 
in  part  of  metal  must  be  more  than  a  mere  incident  or  an  innnaterial  part  of  the 
completed  article,  and  nnist  form  a  necessary  and  substantial  part  thereof. 

Certain  cotton  pillow  slips  held  to  be  properly  dutiable  according  to  the 
count  of  threads,  condition,  and  value,  under  the  applicable  countable  pro- 
visions of  the  cotton  schedule  Seeberger  v.  Schlessinger  (152  U.  S.,  581) 
followed.— T.  D.  27659  (G.  A.  6457). 

Traveling  Rolls,  Composed  of  Cotton,  Wool,  and  other  materials,  cotton 
being  the  component  material  of  chief  value,  are  dutiable  under  the  pro- 
>ision  in  paragraph  322,  for  "  manufactures  of  cotton  not  specially  provided 


SCHEDULE   I COTTON    MANUFACTURES.  527 

for,"  and  not  under  the  provision  in  paragraph  3G6  for  "  cloths,  knit  fabrics, 
and  all  manufactures  of  every  description  made  wholly  or  in  part  of  wool, 
not  specially  provided  for."  In  re  Rumpp,  G.  A.  5071  (T.  D.  23490),  and  U.  S. 
V.  Churchill  (106  Fed.  Rep.,  672)  followed;  Vandegrift  v.  U.  S.  (113  Fed.  Rep., 
816),  Converse  v.  U.  S.  (ib.,  817),  and  Rouss  v.  U.  S.  (120  id.,  1021)  distin- 
guished.—T.  D.  24592  (G.  A.  5389). 

Trimmings. — Tinsel  gauze  woven  in  the  piece,  and  varying  in  width  from 
2  to  8  yards,  not  dutiable  as  trimmings,  although  they  can  be  cut  up  and 
applied  to  such  use.— T.  D.  21499  (G.  A.  4522). 

DECISIONS  UNDER  THE  ACT  OF  3894. 

Cotton  "Antimacassar  Cloth." — Woven  fabrics  of  cotton  known  as  "anti- 
macassar cloth,"  held  dutiable  as  a  manufacture  of  cotton  and  not  as  cotton 
cloth.  The  goods  are  not  cotton  cloth  within  the  meaning  of  paragraph  257. — 
T.  D.  16814  (G.  A  3333). 

Copying  Sheets  consisting  of  thin  sheets  of  so-called  parchment  paper,  each 
surface  tightly  overlaid  with  bleached  cotton  cloth  (the  cotton  cloth  chief 
value),  is  dutiable  as  a  manufacture  of  cotton  and  not  as  parchment  paper  nor 
as  a  manufacture  of  paper.— T.  D.  16817  (G.  A.  3336). 

Cotton  Tape  Measures  are  dutiable  as  manufactures  of  cotton  and  not  as 
tapes.— T.  D.  16413  (G.  A.  3202). 

Tucked  and  Hemstitched  LaAvns. — Tucked  lawns,  hemstitched  tucked  lawns, 
hemstitched  lawns,  hemstitched  and  tucked  lawns,  are  dutiable  as  manufactures 
of  cotton  and  not  as  countable  cottons  nor  as  tuckings. — T.  D.  17563  (G.  A.  3654). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Antimacassars. — Small  oblong  table  covers  with  fringes  at  either  end, 
woven  of  colored  cotton,  with  fancy  stripes  and  raised  border  figures  composed 
in  part  of  metal  thread  (cotton  chief  value),  known  as  madras  table  covers  or 
as  antimacassars,  are  dutiable  as  manufactures  of  cotton. — T.  D.  13592  (G.  A. 
1864). 

Buckram,  a  coarse  woven  cotton  fabric  used  as  bodies  for  hats  and  bonnets, 
is  a  manufacture  of  cotton.— T.  D.  12369  (G.  A.  1141). 

Cotton  Caps  for  ladies,  children,  and  nurses  are  dutiable  as  manufactures 
of  cotton  and  not  as  bonnets,  hats,  and  hoods.— T.  D.  12342  (G.  A.  1114). 

Cotton  and  Wool  Cloth. — The  provision  in  paragraph  355,  for  "  all  manu- 
factures of  cotton  not  specially  provided  for,"  is  more  specific  than  that  in 
paragraph  392  for  "  all  manufactures  of  every  description  made  wholly  or  in 
part  of  wool  not  specially  provided  for  " ;  and  cloth  composed  in  part  of  wool 
but  in  chief  value  of  cotton  falls  under  the  former  rather  than  the  latter 
provision. 

The  provision  in  paragraph  355,  for  "  all  manufactures  of  cotton  not  specially 
provided  for,"  being  more  specific  than  that  in  paragraph  392  for  "  all  manu- 
factures of  every  description  made  wholly  or  in  part  of  wool  not  specially  pro- 
vided for,"  articles  covered  by  both  are  not  within  the  provision  in  section  5 
that  "  if  two  or  more  rates  of  duty  .shall  be  applicable  to  any  imported  article, 
it  shall  pay  duty  at  the  highest  of  such  rates." — Benoit  v.  U.  S.  (C.  C),  T.  D. 
26823;  (G.  A.  1064)  T.  D.  122.50  reversed. 

Hair  Crimpers,  Cotton  and  Metal. — Hair  crimpers  composed  of  two  cot- 
ton-covered rings  of  flexible  wire,  joined  together  at  one  side  with  cotton  thread 


528  DIGEST   OF    CUSTOMS   DECISIONS. 

(cotton  chief  value),  are  manufactures  of  cotton. — T.  D.  13237  (G.  A.  1658); 
T.  D.  14r)47   (G.  A.  2339). 

Hat  Forms  of  Cotton  Sparterie  are  dutiable  as  manufactures  of  cotton 
and  not  free  as  sparterie.— T.  D.  13203  (G.  A.  1624). 

Imitation  Cane  Seating,  a  fabric  composed  of  cotton  cloth  covered  with 
paper  and  stiffened  with  a  substance  resembling  paint,  the  whole  perforated 
in  fancy  designs,  producing  the  effect  of  coarse  lacework  (cotton  chief  value), 
is  a  manufacture  of  cotton.— T.  D.  10862  (G.  A.  357). 

Cotton  Tubinj;  for  Millinery  Ornaments. — Cotton  tubing  for  use  in  the 
manufacture  of  artificial  flowers  is  dutial)lo  as  a  manufacture  of  cotton  and 
not  as  artificial  flowers.— T.  D.  14928,  G.  A.  2557;  T.  D.  15022  (G.  A.  2599). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Piano  and  Table  Covers  of  cotton  and  metal  (cotton  chief  value,  but  metal 
a  substantial  and  con.spicuous  part)  are  dutiable  as  manufactures  of  metal  and 
not  as  manufactures  of  cotton.— T.  D.  10732  (G.  A.  285). 

Scapularies  are  printed  matter  and  not  manufactures  of  cotton. — T.  D. 
10930   (G.  A.  425). 

Table  Covers,  in  Part  of  Metal. — Table  covers  composed  of  wool,  cotton, 
and  metal  (cotton  chief  value)  are  dutiable  as  composed  in  part  of  wool. 

Table  covers  composed  of  cotton  and  metal,  cotton  chief  value,  held  dutiable 
as  manufactures  of  metal.— T.  D.  10672  (G.  A.  256). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Calf-Hair  Goods  made  to  imitate  velvet  or  fur,  manufactured  of  cotton  and 
hair,  the  warp  being  cotton  and  the  woof  being  cattle  hair,  is  dutiable  as  a 
manufacture  of  cotton  and  not  as  a  manufacture  of  liair. — Butterfield  v.  Arthur 
(16  Blatchf.,  216;  25  Int.  Rev.  Rec,  248;  8  Reporter,  68),  4  Fed.  Cas.,  921. 

Manufactures  of  Cotton. — Linen  lusters,  camlet  lusters,  toils  du  nord,  and 
lusters  composed  of  linen  and  cotton  are  dutiable  at  25  per  cent  as  manufac- 
tures composed  wholly  of  cotton  not  otherwise  provided  for.  They  are  subject 
to  this  classification  under  section  20,  act  of  August  30,  1842,  as  articles  com- 
posed of  two  or  more  materials. — Morlot  v.  Lawrence  (1  Blatchf.,  608),  17  Fed. 
Cas.,  770). 


SCHEDULE  J— FLAX,  HEMP,  AND  JUTE,  AND  MANUFAC- 
TURES OF. 

26  7.  Single  yarns  made  of  jute,  not  finer  than  five  lea  or  number,  15 
1913     P^^  centum  ad  valorem ;  if  finer  than  five  lea  or  number  and  yarns  made 
of  jute  not  otherwise  specially  provided  for  in  this  section,  20  per  centum 
ad  valorem. 

338.  Single  yarns  made  of  jute,  not  finer  than  five  lea  or  number,  1 
1909     ^^^^  ^^^  pound  and  10  per  centum  ad  valorem ;  if  finer  than  five  lea  or 

number,  35  per  centum  ad  valorem  ;  yarns  made  of  jute  not  otherw^ise 
specially  provided  for  in  this  section,  35  per  centum  ad  valorem. 

328.  Single  yarns  made  of  jute,  not  finer  than  five  lea  or  number,  1 
1897     cent  per  pound  and  10  per  centum  ad  valorem ;  if  finer  than  five  lea  or 

number.  35  per  centum  ad  valorem. 

1894        267.  Yarn,  made  of  jute,  30  per  centum  ad  valorem. 

1890        361.  Yarn,  made  of  jute,  35  per  centum  ad  valorem. 

1883        335.  *     *     *     jute  yarns,  35  per  centum  ad  valorem. 

268.  Cables  and  cordage,  composed  of  istle,  Tampico  fiber,  raanila, 
sisal  grass  or  sunn,  or  a  mixture  of  these  or  any  of  them,  one-half  cent 
per  pound ;  cables  and  cordage  made  of  hemp,  tarred  or  untarred,  1  cent 
per  pound. 

339.  Cables  and  cordage,  composed  of  istle,  Tampico  fiber,  manila,  sisal 
grass  or  sunn,  or  a  mixture  of  these  or  any  of  them,  three- fourths  of  1 
cent  per  pound ;  cables  and  cordage  made  of  hemp,  tarred  or  untarred, 
2  cents  per  pound. 

329.  Cables  and  cordage,  composed  of  istle,  Tampico  fiber,  manila, 
sisal  grass  or  sunn,  or  a  mixture  of  these  or  any  of  them,  1  cent  per 
pound ;  cables  and  cordage  made  of  hemp,  tarred  or  untarred,  2  cents 
per  pound. 

268.  Cables,  cordage,  and  twine   (except  binding  twine),  composed  in 
1894    whole  or  in  part  of  New  Zealand  hemp,  istle  or  Tampico  fiber,  manila, 
sisal  grass,  or  sunn,  10  per  centum  ad  valorem. 

362.  Cables,  cordage,  and  twine  (except  binding  twine  composed  in 
whole  or  in  part  of  istle  or  Tampico  fiber,  manila,  sisal  grass,  or  sunn), 
li  cents  per  poimd  ;  *  «  *  .  cables  and  cordage  made  of  hemp,  2J 
cents  per  pound ;  tarred  cables  and  cordage,  3  cents  per  pound. 

344.  Tarred  cables  or  cordage,  3  cents  per  pound. 

345.  Untarred  manila  cordage,  2^  cents  per  pound. 

346.  All  other  untarred  cordage,  3J  cents  per  pound. 


1913 


1909 


1897 


1890 


1883 


DECISIONS  UNDER  THE  ACT  OF  1918. 

Steel  Wire  Rope  Covered  with  Hemp,  classified  under  paragraph  284  as 
a  manufacture  in  chief  value  of  hemp,  is  claimed  under  paragraph  268  as 
cables  and  cordage. 

The  testimony  showed  that  the  rope  in  question  is  used  largely  in  connec- 
tion with  steamship  work,  such  as  mooring,  for  use  on  board  a  vessel  and  work 
connected  with  boats.  This  was  held  not  sufficient  to  warrant  classification 
under  paragraph  268.— Ab.  38558. 

60690°— 18— VOL  1 34  529 


530  DIGEST   OF    CUSTOMS   DECISIONS, 

DECISIONS  rXDKlt  THE  ACT  OF  1000. 

Istle  Lariats  wore  lu'ld  (liitial)l(>  as  cordaf^o  under  parasraph  r530. — Ab. 
23086  (T.  D.  30044). 

Marline. — The  merchandise  is  not  a  twine.  It  is  Icnown  as  "cordage,"  under 
the  specific  name  of  "  marline,"  is  used  for  serving  around  wire  ropes,  cal)les, 
etc..  and  is  dutial)le  at  2  ccMits  per  i^Dund  undor  i>arnsraph  339. — Ab.  28429 
(T.  D.  3248S). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Hemp  Cordage. — Articles  used  for  roping  small  sails  and  lacing  the  head 
and  foot  of  small  sails  were  held  dutiable  as  cordage  under  paragraph  329. — 
Ab.  23985  (T.  D.  30044). 

DECISIONS  UNDER  THE  ACT  OF  1804. 
Russian  Bolt  Rope  is  a  mamifacture  of  hemp.— T.  D.  16221  (G.  A.  3100). 

DECISIONS  UNDER  THE  ACT  OF  1800. 

Istle  Lariats. — A  lariat  made  of  istle  rope,  with  a  loop  at  one  end,  held 
dutiable  as  cordage.— T.  D.  12220  (G.  A.  1034). 

Tarred  Lath  Yarn. — Tarred  iwo-jily  hith  .varn.  used  for  tying  up  laths, 
shingles,  etc.,  held  dutiable  as  tarred  cordage  and  not  as  binding  twine  nor  as 
twine.— T.  D.  13786   (G.  A.  1980). 


1913 


1909 


1897 


1894 


1890 


1883 


269.  Threads,  twines,  or  cords,  made  from  yarn  not  finer  than  five 
lea  or  number,  composed  of  flax,  bemi),  or  ramie,  or  of  which  these 
s>il>stnnces  or  any  of  them  is  the  component  material  of  chief  value, 
20  per  centum  ad  valorem;  if  made  from  yarn  finer  than  five  lea  or 
number,  25  per  centum  ad  valorem. 

340.  Threads,  twines,  or  cords,  made  from  yarn  not  finer  than  five 
lea  or  number,  composed  of  flax.  hemp,  or  ramie,  or  of  which  tiiese 
substances  or  either  of  them  is  the  c()mi)onent  material  of  chief  value, 
10  cents  per  pound  ;  if  made  from  yarn  finer  than  five  lea  or  number, 

12  cents  per  pound,  and  three-fourths  of  1  cent  per  pound  additional 
for  each  lea  or  number,  or  part  of  a  lea  or  number,  in  excess  of  five. 

.330.  Threads,  twines,  or  cords,  made  from  yarn  not  finer  than  five 
lea  or  number,  composed  of  flax,  hemp,  or  ramie,  or  of  which  these 
substances  or  either  of  them  is  the  comi)onent  material  of  chief  value, 

13  cents  per  pound  ;  if  made  from  yarp  finer  than  five  lea  or  number, 
three-fourths  of  1  cent  per  pound  additional  for  each  lea  or  number, 
or  part  of  a  lea  or  number,  in  excess  of  five. 

274  *  *  *  threads  composed  of  flax  or  hemp,  or  of  a  mixture  of 
either  of  these  substances,  35  per  centum  ad  valorem. 

370.  *  *  *  threads  composed  of  flax  or  hemp,  or  of  a  mixture  of 
either  of  these  substances,  valued  at  13  cents  or  less  per  pound,  6  cents 
per  pound  ;  valued  at  more  than  13  cents  per  pound,  45  per  centuiu  ad 
valorem. 

336.  Flax  or  linen  thread,  twine,  and  pack  thread,  *  *  ♦  40  per 
centum  ad  valorem. 


DECISIONS  UNDER  THE  ACT  OF  1897. 

Flax  Thread. — Thread,  two  strands  of  flax  twisted  together,  known  in  trade 
both  as  thread  and  two-ply  yarn,  dutiable  as  thread  tinder  i)aragraph  330  rather 
than  as  manufacture  of  flax  not  specially  provided  for. — T.  D.  21029  (G.  A.  4417). 


SCHEDULE  J FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTURES  OF.    531 

Thread  from  Yarn  Composed  of  Flax. — A  manufacture  of  flax  consisting 
of  hanks  of  two  strands  of  flax  twisted  together  is  dutiable  as  thread  made 
from  yarn  composed  of  flax  and  not  under  paragraph  347  as  a  manufacture  of 
flax.— Klump  v.  Thomas  (C.  C),  108  Fed.  Rep.,  799. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Twine  Made  of  Flax  or  Linen  held  dutiable  as  a  manufacture  of  flax. — 
T.  D.  17343  (G.  A.  3563). 

Twines  Made  of  Russian  or  Italian  Hemp  are  manufactures  of  hemp  and 
not  twine.— T.  D.  18004  (G.  A.  3848). 

Twine  of  Hemp  and  Sunn. — Twine  (other  than  binding  twine)  composed  of 
Russian  hemp  and  sium  (hemp  chief  value)  is  dutiable  as  twine  composed  in 
part  of  sunn  and  not  as  a  manufacture  of  hemp. — T.  D.  17407  (G.  A.  3598). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Flax  Twine. — Flax  or  linen  twine  is  dutiable  as  a  manufacture  of  flax. — 
T.  D.  11886  (G.  A.  877)  ;  T.  D.  12319  (G.  A.  1091). 

Sail  Cord  or  Harness  Twine,  composed  of  three  strands  of  hard  twisted 
hemp  fibers  and  finished  with  a  smooth  and  almost  glazed  surface,  is  dutiable 
as  a  manufacture  of  hemp  and  not  as  cordage. — T.  D.  14405  (G.  A.  2289). 

Salmon  Thread  or  Twine  is  dutiable  as  flax  thread  and  not  as  a  manufac- 
ture of  flax.— T.  D.  14303  (G.  A.  2232)  ;  T.  D.  12364  (G.  A.  1136)  reversed. 

Seaming  Twine  of  Flax  is  dutiable  as  a  manufacture  of  flax  and  not  as 
twine  nor  as  threads  composed  of  flax. — T.  D.  14642  (G.  A.  2400). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Gill  Twine. — Linen  twine  composed  of  several  yarns  loosely  twisted  together 
and  known  to  the  trade  as  "  gill  twine  "  is  dutiable  as  gilling  twine  and  not  as 
flax  or  linen  thread,  twine,  and  pack  thread. 

The  importer's  right  to  recover  is  not  affected  by  the  fact  that  his  protest 
claimed  the  goods  to  be  "  seine  twine,"  while  the  proof  showed  them  to  be 
"gilling  twine,"  as  the  two  terms  are  convertible  for  the  purposes  of  the  ques- 
tion at  issue.— McNab  v.  Seeberger  (C.  C),  39  Fed.  Rep.,  759. 

Gilling  Twine. — No.  35  three-cord  unbleached  linen  thread,  known  as  gilling 
twine,  imported  as  gilling,  for  the  manufacture  of  gill  nets,  is  dutiable  as  gilling 
twine  and  not  as  flax  or  linen  thread,  twine,  and  pack  thread. — American  Net  & 
Twine  Co.  v.  Worthington,  141  U.  S.,  468. 

Linen  Thread  numbered  from  10  to  60  and  used  by  boot  and  shoe  makers, 
upholsterers,  bookbinders,  saddlers,  and  other  trades,  as  well  as  by  gill-net 
makers,  is  dutiable  as  linen  thread  and  not  as  gilling  twine. — American  Net  & 
Twine  Co.  v.  Worthington,  33  Fed.  Rep.,  826. 

Salmon  Net  Twine. — An  article  manufactured,  imported,  and  sold  under  the 
name  "  Salmon  net  twine,  14  ply,"  made  of  the  first  quality  of  flax,  having  four- 
teen small  strands  or  threads  very  slightly  twisted  together,  and  mainly  used 
for  making  seines  and  gilling  nets  and  known  in  the  trade  and  in  its  use  a.s 
"  salmon  seine  "  and  "  seine  and  gilling  twine,"  though  it  can  be  used  for  sewing 
sacks,  shoes,  etc.,  is  dutiable  as  gilling  twine  and  not  as  flax  or  linen  thread. — 
Leeson  v.  Young  (C.  C),  45  Fed.  Rep.,  627. 

270.  Single  yarns,  made  of  flax,  hemp,  or  ramie,  or  a  mixture  of 

any  of  them,  not  finer  than  eight  lea  or  number,  12  per  centum  ad  va- 

1913     lorem  ;  finer  than  eight  lea  or  number  and  not  finer  than  eighty  lea  or 

number,  20  per  centum  ad  valorem ;  finer  than  eighty  lea  or  number,  10 

per  centum  ad  valorem  ;  ramie  sliver  or  roving,  15  per  centum  ad  valorem. 


1897 


1894 


532  DIGEST   OF   CUSTOMS  DECISIONS. 

341.  Sinjile  yarns  in  tho  pray,  made  of  llax.  lienip,  or  ramie,  or  a  mix- 
ture of  any  of  tlicm.  not  liner  tlian  eif,'lu  lea  or  number,  6  cents  per 
pound  ;  finer  than  eiplit  lea  or  nuniher  and  not  finer  tlian  eishty  lea  or 
1909  number,  40  per  centum  ad  valorem;  .simrle  yarns,  made  of  fiax,  hemp, 
or  ramie,  i>v  a  mixture  of  any  of  them,  finer  than  eighty  lea  or  number, 
15  per  centum  ad  valorem  ;  ramie  sliver  or  roving,  35  per  centum  ad 
valorem. 

331.  Single  yarns  in  the  gray,  made  of  flax,  hemp,  or  ramie,  or  a  mix- 
ture of  any  of  them,  not  finer  than  eight  lea  or  inimher,  7  cents  per 
pound  ;  finer  than  eight  lea  or  inunher  and  not  finer  than  eighty  lea  or 
number.  40  per  centum  ad  valorem  ;  single  yarns,  made  of  flax,  hemp,  or 
ramie,  or  a  mixture  of  any  of  them,  finer  than  eighty  le»  or  number,  15 
per  centum  ad  valorem. 

274.  Yarns  *  *  *  composed  of  flax  or  hemp,  or  of  a  mixture  of 
either  of  these  substances,  35  per  centum  ad  valorem. 

370.  Yarns     *     *     *     composed  of  flax  or  hemp,  or  of  a   mixture  of 
1890   either  of  these  substances,  valued  at  13  cents  or  less  per  pound.  6  cents 
per  pound  ;  valued  at  more  than  13  cents  per  pound,  45  per  centum  ad 
valorem. 

1883        335.  Flax  and  hemp     *     *     *     yarns,  35  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Knotted  Hemp  Fibers. — The  knotting  together  of  the  fibers  is  a  process  of 
manufacture  the  result  of  which  is  a  new  article  which  is  used  as  a  yarn  in  the 
manufacture  of  braids.  It  is  therefore  excluded  from  the  provision  of  para- 
graph 578  of  the  free  list.  While  its  use  is  that  of  a  yarn  it  is  not  in  fact  a 
yarn,  inasmuch  as  it  has  not  been  spun.  Similitude  would  not  operate  to  make 
it  dutiable  as  a  yarn  in  the  presence  of  paragraph  358,  providing  for  raanufac- 
cnres  of  vegetable  fiber.— Ab.  25330  (T.  D.  31498). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Single  Flax  Yarns,  not  finer  than  80  lea  or  number,  imported  in  the  gray,  are 
dutiable  under  the  first  provisions  of  paragraph  331. 

Single  flax  yarns  not  finer  than  80  lea  or  number  not  in  the  gray,  the  lea  or 
number  being  taken  in  the  condition  as  imported,  are  properly  dutiable  under 
the  provisions  of  paragraph  347. 

Single  flax  yarns  finer  than  80  lea  or  number,  the  lea  or  number  being  taken 
in  the  condition  as  imported,  are  properly  dutiable  under  tlie  last  provision  of 
paragraph  331  at  the  rate  of  15  per  cent  ad  valorem.  In  re  Downing,  G.  A. 
4994  (T.  D.  23283),  distinguished.— T.  D.  26666  (G.  A.  6134). 

Ramie  Sliver,  imported  under  the  tariff  act  of  1897,  is  properly  dutiable  at 
the  rate  of  45  per  cent  ad  valorem  by  similitude  to  cotton  sliver  under  the  pro- 
visions of  section  7  and  paragraph  302  of  said  act.— T.  D.  30205  (G.  A.  6955). 

Ramie  sliver  is  dutiable  as  cotton  .sliver  by  similitude  under  paragraph  302. 

Within  the  meaning  of  the  similitude  clause  in  section  7,  ramie  sliver  resem- 
bles cotton  sliver  (1)  in  "material"  because  it  is  a  vegetable  fiber,  (2)  in 
"quality"  because  it  has  reached  the  same  degree  of  purity.  (3)  in  "texture" 
l)ecause  the  fibers  are  in  practically  the  same  form,  and  (4)  in  "use"  because 
intended  to  be  spun  into  yarn  and  thread  for  the  manufacture  of  fabrics  in  the 
Fame  way  that  cotton  sliver  is  used. — Vandegrift  v.  U.  S.  (C.  C.  A.),  T.  D. 
30010;  T.  D.  29239  (C.  C.)  and  Ab.  3702  (T.  D.  25772)  aflirraed. 

271.  (Jill    nettings,    nets.    webs,    and    seiners   made   of   flax,   hemp,   or 
1913     i-ainie,  or  a  mixture  of  any  of  them,  or  of  whicli  any  of  them  is  the  com- 
ponent material  of  chief  value,  25  per  centum  ad  valorem. 


SCHEDtTLE  J — FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTURES  OF.    533 

342.  Flax   gill   nettings,   nets,   webs,   and   seines   shall   pay   the   same 
1909     ^^"^'-^  P^'"  pound  as  is  imposed  in  this  schedule  upon  the  thread,  twine, 
or  cord  of  which  they  are  made,  and  in  addition  thereto  20  per  centum 
ad  valorem. 

332.  Flax  gill  netting,  nets,  webs,  and  seines  shall  pay  the  same  duty 
1897     P^^  pound   as  is   imposed   in   this   schedule  upon   the   thread,   twine,   or 
cord  of  which  they  are  made,  and  in  addition  thereto  25  per  centum  ad 
valorem. 

1894        272.  Flax  gill  netting,  nets,  webs,  and  seines,  40  per  centum  ad  valorem. 

367.  Flax  gill  netting,  nets,  webs,  and  seines,  when  the  thread  or 
twine  of  which  they  are  composed  is  made  of  yarn  of  a  number  not 
1890  '^^Sber  than  twenty,  15  cents  per  pound,  and  35  per  centum  ad  valorem; 
when  made  of  threads  or  twines,  the  yarn  of  which  is  finer  than 
number  20,  20  cents  per  pound,  and  in  addition  thereto  45  per  centum 
ad  valorem. 

1883        347.  Seines  and  seine  and  gilling  twine,  25  per  centum  ad  valorem. 
DECISIONS  UNDER  THE  ACT  OF  1913. 

Tennis  Nets  made  from  Russian  hemp  are  dutiable  as  "  manufactures  of 
hemp  "  under  paragraph  284,  and  not  as  "  gill  nettings,  nets,  webs,  and  seines  " 
under  paragraph  271,  that  paragraph  being  limited  to  such  articles  as  are 
intended  for  use  in  fishing  and  fisheries. — T.  D.  35562  (G.  A.  7745). 

In  G.  A.  2804  (T.  D.  15410)  certain  nets  were  held  dutiable  under  the  act 
of  1890  on  the  ground  that  they  were  fishing  nets  used  for  catching  shrimps. 
It  is  commonly  known,  and  has  been  taken  judicial  notice  of  by  the  courts, 
that  gill  nets  are  used  principally  for  fisheries.  American  Net  &  Twine  Co.  v. 
Worthington  (33  Fed.,  826).  McNab  v.  Seeberger  (39  Fed.,  759).  The  para- 
graph does  not  specially  name  "  gill  nets,"  but  it  names  "  gill  nettings  and 
nets."  Gill  nettings  and  seines  are  well-known  varieties  of  fishing  tackle.  In 
Ederer  v.  U.  S.  (T.  D.  25111)  the  United  States  Circuit  Court  for  the  Northern 
District  of  Illinois  held  that  under  the  rule  of  ejusden  generis  the  provision 
for  "  nets  or  nettings  "  in  paragraph  339,  act  of  1897,  was  limited  in  its  appli- 
cation to  goods  of  the  same  kind  as  to  quality  and  use  as  the  other  articles 
there  enumerated.  Applying  the  same  reasoning  to  the  case  at  bar,  we  hold 
that  the  provision  for  "  nets "  in  paragraph  271  is  limited  to  those  used  in 
fisheries  and  fishing.— Ab.  36875. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Pishing  Nets  of  Cotton. — Cotton  nets  used  to  lift  fish  out  of  the  water 
after  having  been  hooked  up,  specially  excepted  from  paragraph  165,  were 
held  more  specifically  provided  for  as  net  or  nettings  (par.  349)  than  as  manu- 
factures of  cotton  (par.  332).— Ab.  35739. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Shrimp  Nets  of  Flax  are  dutiable  as  nets  and  not  as  manufactures  of  flax, 
nor  as  manufactures  of  jute.— T.  D.  15410  (G.  A.  2804). 


1913 


372.  Floor  mattings,  plain,  fancy,  or  figured,  including  tnats  and  rugs, 
manufactured  from  straw,  round  or  split,  or  other  vegetable  substances, 
not  otherwise  provided  for  in  this  section,  and  having  a  warp  of  cotton, 
hemp,  or  other  vegetable  substances,  including  what  are  commonly 
known  as  China,  Japan,  and  India  straw  matting,  2^  cents  per  square 
yard. 


534  DIGEST   OF   CUSTOMS  DECISIONS. 

343.  Floor    mattings,    pljiin.    fancy,    or    fif:ure<l.    manufactured    from 

straw,  round  or  split,  or  other  vegetable  substances,  not  otherwise  pro- 

1909     \  ided  for  in  this  section,  and  having  a  warp  of  cotton,  hemp,  or  other 

vegetable    substance,    including    what    are    commonly    known    as    China, 

Japan,  and  India  straw  matting,  3i  cents  per  square  yard. 

333.  P'loor  mattings,  plain,  fancy,  or  figured,  maiuifactured  from  straw, 
roiind  or  split,  or  other  vegetable  substances  not  otherwise  provided  for, 
iiuMudlng  what  are  connnonly  known  as  Chinese,  .Japanese,  and  India 
straw  mattings,  valued  at  not  exceeding  10  cents  per  square  yard,  3 
cents  per  square  yard  ;  valued  at  exceetilng  10  cents  per  square  yard,  7 
cents  per  square  yard  and  2.5  per  centum  ad  valorem. 

1R94        '^^^'  ^^^^^  matting  manufactured  from  round  or  split  straw,  including 
what  is  commonly  known  as  Chinese  matting.     (Free.) 

575.  Floor  matting  manufactured  from  round  or  split  straw,  including 
what  is  commonly  known  as  Chinese  matting.     (Free.) 

432.  Floor  matting  and  floor  mats,  exclusively  of  vegetable  substances, 
20  per  centum  ad  valorem. 


1897 


1890 
1883 


DECISIONS  UNDER  THE  ACT  OF  1913. 

Grass  Rugs. — Rugs  with  the  body  or  filling  consisting  of  twisted  grass  or 
straw  wliich  has  not  reached  the  fiber  stage,  classitied  under  paragraph  273, 
were  held  dutiable  under  paragraph  272.  G.  A.  7610  (T.  D.  34820)  followed.— 
Ab.  37621. 

Straw  Mats  Sewn  VVith  Cotton. — Paragraph  272  provides  clearly  and  with- 
out ambiguity  for  mats  and  rugs  having  a  warp  of  cotton,  etc.,  and  nothing 
appears  which  would  warrant  the  court  in  rejecting  the  plain  meaning  of  the 
language  used  and  making  search  for  some  other  signification.  The  mats  here 
were  not  woven  and  had  no  warp,  but  were  made  of  braids  of  straw  sewn 
together  with  cotton.  Held,  that  they  did  not  fall  within  the  provisions  of  para- 
graph 272,  but  were  properly  assessed  at  25  per  cent  ad  valorem  under  para- 
graph 368. 

Even  if  it  were  permissible  in  this  case  to  resort  to  the  legislative  history 
of  the  provision  for  aid  in  interpretation,  there  is  nothing  in  the  report  of  the 
Finance  Connnittee  of  the  Senate  relied  on  by  importers  which  would  justify 
u  conclusion  difTerent  from  that  which  the  reading  of  the  provision  imposes. — 
Akawo,  Morimura  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35921;  (G.  A.  7724) 
T.  D.  35384  afhrmed. 

Straw  Rugs. — By  unraveling  the  rugs  and  untwisting  the  straw  cord  or 
filling  thread  it  can  be  seen  that  the  entire  stalk  of  the  straw  appears  intact 
therein.  The  merchandise  is  of  tlie  same  character  as  that  passed  upon  by  this 
board  in  G.  A.  7010  (T.  D.  34820),  and  upon  the  authority  of  said  decision  we 
hold  the  same  dutiable  at  2i  cents  per  square  yard  under  paragraph  272. — Ab. 
37244. 

Woven  rugs  in  which  cotton  tliread  or  cord  is  used  in  the  warp  and  a  cord 
made  of  twisted  straw  in  the  weft  are  dutiable  as  "  mats  and  rugs  manufac- 
tured from  straw,  round  or  split,"  under  paragraph  272,  and  not  as  "  mats  and 
rugs  made  of  vegetable  fiber"  under  paragraph  273.— T.  D.  34820  (G.  A.  7610). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Matting  Rugs. — Short  strips  of  matting  sewed  together  to  form  a  square, 
classified  as  straw  matting  under  paragraph  343,  were  claimed  dutiable  as 
manufactures  of  straw  (par.  463).  Protest  sustained.  Ab.  25327  (T.  D.  31498) 
and  Ab.  25688  (T.  D.  31624)  followed.— Ab.  36182  (T.  D.  34668), 


SCHEDULE  J FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTURES  OF.    535 

Straw  Mats  with  a  border  or  binding,  made  to  cover  the  floors  of  the  rooms 
for  which  they  are  designed,  held  properly  classified  as  manufactures  of  strav/ 
under  paragraph  463.— Ah.  31078  (T.  D.  33106). 

There  is  no  dispute  that  the  articles  are  rugs  or  mats,  and  it  is  therefore 
simply  a  question  which  of  two  provisions  is  the  more  specific. 

Paragraph  343  provides  only  for  mattings  such  as  that  from  which  the  rugs  in 
question  are  made,  and  while  almost  every  other  conceivable  kind  of  mat  or  rug 
except  those  in  question  are  provided  for  in  paragraph  344  there  is  no.eo 
nomine  provision  for  such  rugs  in  the  existing  law.  .  We  think,  therefore,  that 
the  provision  for  manufactures  of  straw  in  paragraph  463  is  the  more  specific. — 
Ab.  25688  (T.  D.  31624). 

DECISIONS  UNDER  THE  ACT  OP  1897. 

Straw  Mats  are  not  dutiable  under  the  provisions  of  paragraph  334  as  mats 
of  vegetable  fiber,  but  are  dutiable  under  the  provisions  of  paragraph  449,  as 
manufactures  of  straw  not  specially  provided  for.  G.  A.  4396  and  G.  A.  4493 
cited  and  followed.— T.  D.  23144  (G.  A.  4954). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Japanese  Floor  Matting  made  of  round  straw,  is  free,  and  not  dutiable  as  a 
manufacture  of  vegetable  fiber  nor  of  straw. — T.  D.  17485  (G.  A.  3624). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Floor  Matting  known  as  "  bizen,  fancy  Japan  matting"  manufactured  from 
round  or  split  straw,  is  free.— T.  D.  12847  (G.  A.  1443). 

Japanese  StraAV  Floor  Mats,  manufactured  from  round  or  split  straw, 
free.— T.  D.  12846  (G.  A.  1442). 

1913         2  73,  Carpets,  carpeting,  mats,  and  rugs  made  of  flax,  hemp,  jute,  or 
other  vegetable  fiber  (except  cotton),  30  per  centum  ad  valorem. 

344.  Carpets,  carpeting,  mats,  and  rugs  made  of  flax,  hemp,  jute,  or 
other  vegetable  flber  (except  cotton),  valued  at  not  exceeding  15  cents 
per  square  yard.  4  cents  per  square  yard  and  30  per  centum  ad  valorem; 
valued  above  15  cents  per  square  yard,  8  cents  per  square  yard  and  30 
per  centum  ad  valorem. 

393.  Cari>ets  and  carpeting  of  *  *  *  flax,  *  *  *  qj.  composed  in 
part  of  any  of  them,  not  specially  provided  for  in  this  section,  *  *  » 
.50  per  centum  ad  valorem. 

334.  Carpets,  carpeting,  mats,  and  rugs  made  of  flax,  hemp,  jute,  or 
other  vegetable  fiber  (except  cotton),  valued  at  not  exceeding  15  cents 
per  square  yard,  5  cents  per  square  yard  and  35  per  centum  ad  valorem ; 
valued  above  15  cents  per  square  yard,  10  cents  per  square  yard  and  35 
per  centum  ad  valorem. 

381.  Carpets  and  carpeting  of    *    *    *    flax,    *     *     *    or  composed  in 
part  of  either,  not  specially  provided  for  in  this  Act,  50  per  centum 
.  ad  valorem. 

1269.  Hemp  and  jute  cai-pets  and  carpetings,  20  per  centum  ad  valorem. 
295.  Carpets  and  carpeting  of     *     *     *     flax,     *     *     *     composed  in 
part   of  either,   not  specially  provided   for   in   this  Act,   30  per  centum 
ad  valorem. 

1363.  Hemp  and  jute  carpets  and  carpetings,  6  cents  i^er  square  yard. 
407.  Carpets  and  carpeting  of    *     *     *     flax     *     *     *     or  composed  in 
part  of  either,  not  specially  provided  for  in  this  Act,  50  per  centum  ad 
valorem. 

1883        377.  Hemp  or  jute  carpeting,  6  cents  per  square  yard. 


1909  S 


1897 


536  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Mooj  Mats. — Certain  Moor  coverings,  made  of  mooj  fiber,  and  consisting  of 
finished  articles  wiiicli  are  to  be  used  in  tlie  same  condition  as  woven,  are 
dutial)le  under  parafrrapli  334,  as  mats  of  veKetal)!e  filler,  and  not  under  para- 
grapli  3.33  as  matting.  In  re  Darragli  (G.  A.  439G)  followed.— T.  D.  21407  (G. 
A.  44U3). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Japanese  Rui^s  and  Carpets,  compo.sed  of  jute  or  hemp  and  cotton,  jute 
or  hemp  chief  value,  are  dutiable  as  hemp  or  jute  carpets  and  carpetings  and 
not  as  pile  fabrics.— T.  D.  13947  (G.  A.  20.52). 

Jute  Rugs  and  Squares,  composed  entirely  of  jute  or  of  jute  and  cotton, 
jute  chief  value,  are  dutiable  as  jute  carpets  or  carpetings  and  not  as  pile 
fabrics.— T.  D.  1.S950  (G.  A.  205.5). 

Jute  Table  Carpets  for  covering  tables  and  not  for  covering  floors  are  not 
jute  carpetings.— T.  D.  14072  (G.  A.  2123). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Hemp  Carpeting. — The  term  "  manufacture  of  hemp  "'  u.sed  in  this  schedule, 
it  would  .seem,  can  not  properly  include  an  article  generally  known  in  commerce 
as  "  hemp  carpeting,"  but  in  the  manufacture  of  which  no  material  is  used 
which  is  in  fact  hemp  or  is  .so  called  in  commercial  parlance. — Baxter  v.  Max- 
well (4  Blatchf.,  32),  2  Fed.  Cas.,  10.54. 


1913 


274.  Hydraulic  or  Hume  hose,  mad(»  in  whole  or  in  part  of  cotton, 
flax,  hemp,  ramie,  or  jute,  7  cents  per  pound. 


,_--         34,5.  Hydraulic  or  flume  hose,  made  in  whole  or  in  part  of  cotton,  flax, 
hemp,  ramie,  or  jute,  15  cents  per  pound. 

335.  Hydraulic  bose,  made  in  whole  or  in  part  of  flax,  hemp,  ramie,  or 
jute,  20  cents  per  pound. 

273 J.  IJncn  hydraulic  hose,  made  in  whole  or  in  part  of  flax,  hemp,  or 
jute,  40  per  centinn  ad  valorem. 


1897 
1894 


.308.  Linen  hydraulic  hose,  made  in  whole  or  in  part  of  flax,  hemp,  or 
jiite,  20  cents  per  pound. 


1890 

1883         (Not  emunerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 


Canvas  Hose. — Hose  not  commercially  known  as  hydraulic  hose,  dutiable  at 
the  rate  of  35  per  cent  ad  valorem  under  paragraph  284. — Dept.  Order  (T.  D. 
34373). 

Hydraulic  Hose,  in  ordinary  understanding,  is  hose  manufactured  to  with- 
stand artiticial  water  pressure.  The  hose  couuuercially  known  as  "  hydraulic 
mining  hose,"  which  is  a  large  hose  3  inches  or  more  in  diameter,  compo.sed  of 
cotton,  or  of  cotton  and  rubber,  is  not  the  only  hydraulic  hose  provided  for  in 
paragraph  274,  for  that  provision  covers  hydraulic  hose  made  of  other  materials 
than  cotton,  namely,  "  flax,  hemp,  ramie,  or  jute." 

Flax  fire  ho.se  is  dutiable  at  7  cents  per  pound  as  "  hydraulic  or  flume  hose 
made  in  whole  or  in  i)inl  of  cotton,  flax,  hemj),  ramie,  or  jute." — T.  D.  36930 
(G.  A.  8015). 

Seamless  Fla.v  F'ire  Hose  will  continue  to  be  asse.s.sed  with  duty  at  the  rate 
of  35  per  cent  ad  valorem  under  the  provisions  of  paragraph  284  for  manu- 


SCHEDULE  J FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTURES  OF.    537 

factures  of  flax  or  other  vegetable  fiber  not  specially  provided  for. — Dept.  Order 
(T.  D.  36036). 

Seamless  flax  fire  hose,  used  for  the  conveyance  of  water  under  pressure,  is 
hydraulic  hose  within  common  understanding,  and  is  properly  dutiable  at  the 
rate  of  7  cents  per  pound  under  paragraph  274,  and  not  as  manufactures  of 
flax  at  35  per  cent  ad  valorem  under  paragraph  284. — T.  D.  35879  (G.  A. 
7809). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Hydraulic  Hose  of  Cotton. — Hydraulic  hose  composed  of  countable  cotton 
cloth  is  properly  dutiable  as  countable  cotton  cloth  and  not  under  the  provisions 
of  paragraph  335.— T.  D.  26351  (G.  A.  6032). 

275.  Tapes  composed  wholly  or  in  part  of  flax,  woven  with  or  with- 
1913    ^^^  nietal  threads,  on  reels,  spools,  or  otherwise,  and  designed  expressly 

for   use   in   the   manufacture   of   measuring   tapes,    20   per   centum    ad 
valorem. 

346.  Tapes  composed  wholly  or  in  part  of  flax,  woven  with  or  with- 
1909    ^^^  luetal  threads,  on  reels,  spools,  or  otherwise,  and  designed  expressly 

for   use   In    the   manufacture   of   measuring   tapes,    40   per   centum    ad 
valorem. 

336.  Tapes  composed  wholly  or  in  part  of  flax,  woven  with  or  without 
iRq?    "^^t^l   threads,   on   reels,   spools,   or  otherwise,   and   designed   expressly 
for   use   in   the   manufacture   of   measuring   tapes,    40   per   centum    ad 
valorem. 

275^.  Tapes  composed  of  flax,  woven  with  or  without  metal  threads, 
1894    on  reels  or  spools,  designed  expressly  for  use  in  the  manufacture  of  meas- 
uring tapes,  25  per  centum  ad  valorem. 

1890         (Not  enumerated.) 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Tapes,  Flax  and  Cotton,  for  Tape  Measures. — Tapes  composed  in  chief 
value  of  flax,  for  the  manufacture  of  tape  measures,  held  dutiable  as  tape  and 
not  as  tapes  of  cotton  or  other  vegetable  fiber.— T.  D.  16409  (G.  A.  3198). 

276.  Linoleum,  plain,  stamped,  painted,  or  printed,  including  corticine 
and  cork  carpet,  figured  or  plain,  also  linoleum  known  as  granite  and 
oak  plank,  30  per  centum  ad  valorem ;  inlaid  linoleum,  35  per  centum  ad 

1913  valorem ;  oilcloth  for  floors,  plain,  stamped,  painted,  or  printed,  20  per 
centum  ad  valorem ;  mats  or  rugs  made  of  oilcloth,  linoleum,  corticine,  or 
cork  carpet  shall  be  subject  to  the  same  rate  of  duty  as  herein  provided 
for  oilcloth,  linoleum,  corticine,  or  cork  carpet. 

347.  Linoleum,  corticine,  and  all  other  fabrics  or  coverings  for  floors, 
made  in  part  of  oil  or  any  similar  product,  plain,  stamped,  painted,  or 
printed,  only,  not  specially  provided  for  herein,  if  nine  feet  or  under  in 
width,  8  cents  per  square  yard  and  15  per  centum  ad  valorem ;  over  nine 
feet  in  width,  12  cents  per  square  yard  and  15  per  centum  ad  valorem ; 
and  any  of  the  foregoing  of  whatever  width,  the  composition  of  which 
forms  designs  or  patterns,  whether  inlaid  or  otherwise,  by  whatever 
name  known,  and  cork  carpets,  20  cents  per  square  yard  and  20  per 
centum  ad  valorem ;  mats  for  floors  made  of  oilcloth,  linoleum,  or  corti- 
cine shall  be  subject  to  the  same  rate  of  duty  herein  provided  for  oil- 
cloth, linoleum,  or  corticine;  oil  cloth  for  floors,  if  nine  feet  or  less  in 
width,  6  cents  per  square  yard  and  15  per  centum  ad  valorem ;  over  nine 
feet  in  width,  10  cents  per  square  yard  and  15  per  centum  ad  va- 
lorem ;     ♦     *     ♦_ 


1909 


538  DIGEST   OF   CUSTOMS   DECISIONS. 


1897 


o;57.  Oilcliitli  for  floors,  stamiK'tl,  iciiiited.  or  itrinted,  iiKludint;  lino- 
leiiiu  or  cortieine.  fi.mired  or  plMiii,  *  *  »  under  twelve  feet  iu  width 
not  speoially  provided  for  Jierein.  S  rents  per  square  yard  and  15  per 
centum  ad  valorem:  oilcloth  for  floors  and  linoleum  or  corticine,  twelve 
feet  and  over  in  widtli,  inlaid  linoleum  or  corticine,  and  cork  carpets,  120 
cents  per  square  yard  and  -U  per  centum  ad  valorem  ;     *     *     *. 

273.  Oilcloth  for  floors,  stami)ed,  paintetl,  or  printe<l,   includiufi  lino- 
leum,   corticine,   cork   cari)ets,    fii;ured   or   plain     *     ♦     *     not    specially 
1894    provided  for  in  this  Act,  valued  at  25  cents  or  less  per  square  yard,  40 
per  centum  ad  valorem ;  valueil  above  25  cents  per  square  yard,  40  per 
centum  ad  valorem. 

3Cn.  Oilcloth  for  floors,   stamped,  painted,  or  printed,   includintr  lino- 
leum,   corticine,   cork    carpets,    figured   or   plain     *     ♦     *     not    sjtecially 
1890    provided  for  in  this  Act.  valued  at  2.")  cents  or  less  per  square  yard,  40 
per  centum  ad  valorem  ;  valued  above  25  cents  per  square  yard,  15  cents 
per  square  yard  and  30  per  centum  ad  valorem. 

340.  Oilcloth  for  floors,  stamped,  paintetl,  or  printed,  *  *  *  uot 
otherwise  provided  for,  40  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 


1883 


Granite  and  Plank  Linoleum  are  properly  dutiable  under  parajiraph  347  as 
"  linoleum,  the  composition  of  which  forms  designs  or  patterns." 

It  is  not  necessary  that  the  designs  or  patterns  in  linoleum  be  such  as  can  be 
reproduced  exactly  and  to  the  smallest  detail.  It  is  suflicient  that  they  be  made 
to  resemble  genei-ally  certain  articles.— T.  D.  30764  (G.  A.  7062). 

DECISIONS  UNDER  THE  ACT  OF  1S97. 

Cork  Carpets. — Certain  strips,  72  inches  in  length  and  36  inches  in  width, 
composeil  of  cork  cemented  together  with  oil,  to  which  is  attached  a  jute  founda- 
tion. Held  properly  dutiable  as  cork  carpets  at  the  rate  of  20  cents  per  square 
yard  and  20  per  cent  ad  valorem  under  the  provisions  of  paragraph  337. — T.  D. 
27628  (G.  A.  6444). 

Corkine,  by  Similitude  Linoleum. — The  value  of  the  component  parts  of 
the  importation  aS  of  the  time  these  were  ready  to  be  joined  to  complete  the 
article,  can  not  be  computed  on  the  data  furnished  by  the  record  here.  The 
importer  having  failed  to  establish  his  contention  that  the  goods  are  manu- 
factures in  chief  value  of  cork,  paper,  wood  pulp,  or  wood,  and  there  being 
some  evidence  tending  to  show  the  goods  were  dutiable  by  similitude  to  lino- 
leum, and  accordingly  prima  facie  not  subject  to  the  provisions  of  section  6, 
the  protest  in  this  case  must  be  held  to  have  been  rightly  overruled.  It  should 
be  overruled  even  though  the  collector  had  made  an  unacceptable  finding. — Van- 
diver  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32246;  (G.  A.  Ah.  24728)  T.  D.  31255 
affirmed. 

Cork  Mats  and  Linoleum  >lats. — The  terms  "cork  carpets"  and  "lino- 
leum," as  used  in  paragraph  337.  do  not  include  cork  mats  and  linoleum  mats. 
Cork  mats  and  linoleum  mats  are  properly  dutiable  at  the  rate  of  25  per  cent 
ad  valorem  as  manufactures  of  cork  under  paragraph  448. — T.  D.  29592  (G.  A. 
6871). 

Granite  Linoleum. — Linoleum,  in  the  manufacture  of  which  different  colors 
are  so  introduced  and  laid  as  to  penetrate  the  body  of  the  plastic  material 
from  the  surface  to  tlie  burlap  foundation,  the  colored  materials  taking  such 
foroi  as  the  pressure  of  the  rollers  and  resistance  of  the  materials  give  them 
and  which,  because  it  is  in  imitation  of  granite,  is  called  "granite  linoleum' 
is  dutiable  as  linoleum,  plain  or  figured,  at  the  rate  of  8  cents  per  square  yard 


SCHEDULE  J- — FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTURES  OF.    539 

and  15  per  cent  ul  valorem  under  tlie  provisions  of  paragrapli  337.  Hunter  v. 
U.  S.  (121  Fed.  Rep.,  207);  U.  S.  r.  Hunter  (T.  D.  25075).  followed;  G.  A. 
4558  (T.  D.  21614)  reversed.— T.  D.  25068  (G.  A.  5597). 

So-called  graniie  linoleum,  made  from  material  of  different  colors,  which  is 
mixed  in  the  proce.ss  of  making,  forming  designs  in  imitation  of  granite,  which 
extend  from  the  surface  to  the  burlap  foundation,  is  not  dutiable  as  "  inlaid 
linoleum  "  under  paragraph  337,  but  under  the  provision  in  the  same  paragraph 
for  "oilcloth  for  floors,  including  linoleum,  figured  or  plain." — U.  S.  v.  Hunter 
(C.  C.  A.),  T.  D.  25075;  (C.  C.)  121  Fed.  Rep.,  207  affirmed;  (G.  A.  4558)  T.  P. 
21614  reversed. 

Inlaid  Linoleum. — A  plastic  material  composed  of  cork  and  linseed  oil 
when  placed  on  a  stencil  over  a  burlap  foundation  and  forced  by  pressure  into 
separate  and  distinct  bodies,  in  separate  and  distinct  colors,  in  separate  and 
distinct  positions,  and  thi-ough  to  the  base,  constitutes  inlaid  linoleums  and  is 
dutiable  as  such  under  section  337. — Keveney  &  Co.  et  al.  v.  U.  S.  (Gt.  Gust. 
Appls.),  T.  D.  31111;  (G.  A.  6951)  T.  D.  30183  afflrmed. 

Oak  Plank  Ijinoleiim. — "  Plank  "  or  "  oak  plank "  linoleum  is  properlv 
dutiable  at  the  rate  of  8  cents  per  square  yard  and  15  per  cent  ad  valorem  as 
linoleum  not  inlaid  under  the  provisions  of  paragraph  337.  U.  S.  v.  Scott 
(T.  D.  29208)  followed.— T.  D.  29256  (G.  A.  6801). 

Plank  Linoleum. — So-called  plank  linoleum  or  oak  plank  linoleum,  made  by 
running  upon  the  burlap  foundation  paste  of  two  colors  in  stripes  of  equal 
width,  this  being  a  different  process  from  that  employed  in  the  manufacture  of 
inlaid  linoleum,  Held  not  to  be  commercially  within  the  designation  of  "  inlaid 
linoleum  "  in  paragraph  337,  but  to  be  dutiable  under  the  provision  in  the  same 
paragraph  for  "linoleum  figured  or  plain." — U.  S.  v.  Scott  (C.  G.),  T.  D.  29208; 
(G.  A.  6633)  T.  D.  28291  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Cork  Carpet  or  Carpeting,  used  to  cover  floors,  and  composed  of  ground 
wast'?,  cork  bark,  linseed  oil,  gum,  and  a  loosely  woven  jute  fabric  as  a  back 
such  cork  bark,  though  greater  in  bulk  than  the  bulk  of  its  other  component 
materials  combined,  being  one-eleventh  only  of  its  entire  value,  was  classified 
as  or  assimilating  to  all  other  oilcloth.  The  importer  claimed  that  it  was 
dutiable  as  cork  bark,  manufactured.  The  collector  claimed  that  if  not 
dutiable  as  oilcloth,  it  was  dutiable  as  carpet  or  carpeting,  or  that  it  assimilated 
to  oilcloth  for  floors,  or  that  it  assimilated  in  use  to  carpets  and  carpetings. 
Held  not  dutiable  as  claimed  by  the  importer. — Keveney  v.  Magone  (C.  C.), 
42  Fed.  Rep.,  491. 


1913 
1909 
1897 


277.   Shirt  collars  and  cuffs,  composed  in  whole  or  in  part  of  linen. 
30  per  centum  ad  valorem. 

348.  Shirt  collars  and  cuffs,     *     *     *     composed  in  whole  or  in  part 
of  linen,  40  cents  per  dozen  pieces  and  20  per  centum  ad  valorem. 

338.  Shirt  collars  and  cuffs,     *     *     *     composed  in  whole  or  in  part  of 
linen,  40  cents  per  dozen  pieces  and  20  per  centum  ad  valorem. 

275.  Collars  and  cuffs,  compo.sed  wholly  or  in  part  of  linen,  30  cents 
1894    per     dozen     pieces,     and     in     addition     thereto     30     per     centum     ad 
valorem.     *     *     * 

372.  Collars  and  cuffs,     *     *     *    composed  in  whole  or  in  part  of  linen, 
1880    gQ  (,gjj^g  pgj.  (jozen  pieces  and  40  per  centum  ad  valorem.     *     ♦     ♦ 

1883         (Not  enuHaerated.) 


1913 


540  DIGEST   OF   CUSTOMS  DECISION'S. 

DECISION  UNDER  THE  ACT  OF  1894. 

Cotton  Shirts  witfli  Linen  Collars  and  Cutts  are  dutiable  as  collars  and 
cuffs  and  as  shirts  and  not  as  wearing  apparel. — T.  D.  16661  (G.  A.  3306). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Embroidered  Cotton  Collars  for  ladies  are  dutiable  as  collars  and  cuffs 
and  not  as  enibroiclered  articles  of  woariiiK  appari'l. — T.  D.  12386  (O.  A.  1158). 

Cotton  collars  for  children,  enibroidercHl,  are  dutiable  as  collars  and  cuffs 
and  not  as  embroidered  articles  of  wearing  apparel. — T.  D.  14305  (G.  A.  2234). 

Cotton  Lace  Collars  are  dutiable  as  collars  and  not  as  articles  made  of 
lace.— T.  D.  14240  (G.  A.  2204). 

Collars  Composed  Entirely  of  Cotton  are  dutiable  as  cotton  collars  and 
not  as  linen  collars,  though  known  to  the  trade  and  to  the  public  as  linen. — 
T.  D.  ir)lG4   (G.  A.  2690). 

2  78.  Hands,  bandings,  belts,  beltings,  bindings,  cords,  ribbons,  tapes, 
webs,  and  webbings,  all  the  foregoing  composed  wholly  of  flax,  hemp, 
or  ramie,  or  of  flax,  hemp,  or  ramie  and  India  rubber,  and  not  otherwise 
specially  provided  for  in  this  section,  30  per  centum  ad  valorem;  wearing 
apparel  composed  wholly  of  flax,  hemp,  or  ramie,  or  of  flax,  hemp,  or 
ramie  and  India  rubber,  40  per  centum  ad  valorem. 

349.  *  *  *  bands,  bandings,  belts,  beltings,  bindings,  cords,  *  *  * 
ribbons,  tapes,  webs,  and  webbings;  *  *  *  .j]]  ^f  j^],p  foregoing,  com- 
posed wholly  or  in  chief  value  of  *  *  *  flax  or  other  vegetable 
fiber,  or  of  *  *  *  flax  or  other  vegetable  fiber  and  india  rubber,  or 
Qf  *  *  *  flax  oj.  other  vegetable  fiber,  india  rubber,  and  metal,  and 
not  elsewhere  specially  provided  for  in  this  section,  GO  per  centum  ad 
valorem:  Provided,  That  no  article  composed  wholly  or  in  chief  value  of 
one  or  more  of  the  materials  or  goods  specified  in  this  paragraph  shall 
pay  a  less  rate  of  duty  than  the  highest  rate  imposed  by  this  section  upon 
any  of  the  materials  or  goods  of  which  the  same  is  composed  :  And  pro- 
vided further,  That  no  article  or  fabric  of  any  description,  composed  of 
flax  or  other  vegetabl(>  fiber,  or  of  which  these  materials  or  any  of  them 
is  the  comjionent  material  of  chief  value,  when  embroidered  by  hand  or 
macliinery,  or  having  hand  or  macbinery  embroidery  thereon,  shall  pay  a 
less  rate  of  duty  than  that  imposed  in  this  section  upon  any  embroideries 
of  the  materials  of  which  such  embroidery  is  composed. 

320.  Bandings,   beltings,   bindings,     *     *     *     cords,     *     *     ♦     ribbons, 

*     *     *     tapes,     *     *     *     j^,i(]   webs  or  webbing,   any   of  the   foregoing 

articles  made  of     *     *     *     vegetable  fiber,  whether  composed  in  part  of 

india  rubber  or  otberwise,  and  not  embroidered  by  hand  or  machinery,  45 

1897  {  per  centum  ad  valorem  ;     *     *     * 

339.  *  *  *  bands ;  *  *  *  composed  wholly  or  in  chief  value  of 
flax.  *  *  *  QY  other  vegetable  fiber,  and  not  elsewhere  specially  pro- 
vided for  in  this  Act,  whether  composed  in  part  of  india  rubber  or  other- 
wise, 60  per  centum  ad  valorem :     *     *     *. 

263.  Cords,     *     *     *     boot,  shoe,  and  corset  lacings,  tapes,     *     *     * 

webbing,     *     *     *     suspenders  and   braces,  woven,  braided,   or   twisted 

1894     lamp  or  candle  wicking,  lining  for  bicycle  tires,  spindle  binding,  any  of 

the  above  made  of  t'otton  or  other  vegetable  fiber,  and  whether  composed 

in  part  of  india  rubber  or  otherwise,  45  per  centum  ad  valorem. 

354.  Cotton  cords,     *     *     *     boot,  shoe,  and  corset  lacings,  35  cents 

per  pound ;  cotton     *****     ♦^     webbing,     *     *     *     suspenders,  and 

1890    braces,    any    of   the   foregoing   which    are   elastic   or    nonelastic,    40   per 

centum  ad  valorem  :  Provided,  That  none  of  the  articles  included  in  this 

paragraph  shall  pay  a  less  rate  of  duty  than  40  per  centum  ad  valorem. 


1909 


SCHEDULE  J FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTURES  OF.    541 


1883 


324.  Cotton  cords,  *  *  *^  webbing.  *  *  *  suspenders,  braces, 
*     *     *     35  per  centum  ad  valorem. 

49.").  Webbing,  composed  of  cotton,  flax,  or  any  otlier  materials,  not 
specially  enumerated  or  provided  for  in  this  act,  35  per  centum  ad 
valorem. 


DECISIONS  UNDER  THE  ACT  OF  1909. 

Bandages  consisting  of  narrow  pieces  of  cotton  gauze,  about  5  yards  in 
length,  wrapped,  labeled,  and  ready  for  use  are  bands  and  dutiable  under 
paragraph  349.— Surgical  Supply  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32364; 
Ab.  26619  (T.  D.  31866)  affirmed. 

Belting. — Elastic  belting  composed  of  cotton  and  India  rubber,  rubber  chief 
value,  is  dutiable  iinder  the  specific  provision  for  belting  in  paragraph  349. — 
(G.  A.  7100)   T.  D.  30932. 

Narrow  cotton  fabric  invoiced  as  machinery  belting  dutiable  as  cotton  web- 
bing under  paragraph  349.— Dept.  Order  (T.  D.  31958). 

Cord,  Coronation.— Untwisted  cotton  cord  is  not  cords  within  the  meaning 
of  that  term  as  used  in  paragraph  349.  The  goods  were  dutiable  under  para- 
graph 332.— Ulmann  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33363;  Ab.  28343  (T.  D. 
324.55)  reversed. 

Coronation  cords  dutiable  under  paragraph  349 — Dept.  Order  (T.  D.  33431). 

Articles  commercially  known  as  coronation  cords  having  a  core  or  center 
composed  of  strands  of  cotton  around  which  mercerized  cotton  threads  are  spun 
in  such  manner  that  the  completed  article  resembles  a  string  or  cord  upon 
which  there  are  at  regular  intervals  small  oval  lumps  about  *  inch  in  length, 
are  dutiable  under  the  provision  for  cotton  cords  in  paragraph  349.— Ulmann  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34.551;  (G.  A.  7527)  T.  D.  34089  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  3897. 

Ribbons,  plain  closely  woven  articles  made  of  cotton,  resembling  plain  rib- 
bons, about  one-half  of  1  inch  in  width,  the  edges  or  borders  of  which  are 
perfectly  even  and  straight,  held  dutiable  as  bindings  and  not  under  paragraph 
339  as  galloons.— T.  D.  18981   (G.  A.  4079). 

Cotton  Coronation  Cord  or  braid  used  in  appliqu^  work  dutiable  as  cord 
and  not  under  paragraph  339  as  braid.— T.  D.  19156  (G.  A.  4113). 

Cords  made  of  cotton  and  India  rubber  held  dutiable  under  this  paragraph. — 
T.  D.  19773  (G.  A.  4221). 

Narrow  Woven  Strips  of  white  cotton  with  single  letters  of  the  alphabet 
woven  therein  with  colored  threads  at  intervals  of  about  one-half  inch  held 
dutiable  as  labels  for  garments  or  other  articles. — T.  D.  20047  (G.  A.  4269). 

Cotton  Labels  upon  which  fancy  initials  are  embroidered  arie  dutiable  under 
the  proviso  to  paragraph  339  relating  to  embroideries.— T.  D.  26006  (G.  A.  5907). 

Braided  Articles  varying  from  one-eighth  to  one-half  of  an  inch  in  width 
made  of  cotton  found  to  be  commercially  known  as  tapes. — T.  D.  27060  (G.  A. 
6278). 

Bands  or  Belts  of  cotton  hard  twisted  into  a  cord  and  with  finished  ends  are 
dutiable  under  this  paragraph  as  bandings  or  beltings  of  cotton. — T.  D.  27664 
(G.  A.  6462). 


542  DIGEST   OF   CUSTOMS  DECISIONS. 

Cotton  Tape  hold  to  he  dutiahle  umltT  tho  provisiDii  for  hindingrs  or  tapes 
rather  than  that  for  braids  not  specially  for.— T.  D.  23073  (G.  A.  4929)  reversed 
in  part ;  Steinhardt  v.  U.  S.,  121  Fed.  Rep..  442. 

Bindings. — Braids  which  are  usetl  as  hindiiis  are  specially  proviiled  for  In 
paragraph  320.— Baruch  r.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  29791;  Ab.  12333 
(T.  D.  27r)4.'i)  and  T.  D.  28r>79  reversed. 

The  merchandise  was  a  narrow  woven  fabric  in  chief  value  of  cotton  in 
runniiifr  lensths  and  less  than  an  inch  in  width.  Along  one  edge  is  a  ornamental 
design  covering  less  than  half  of  its  surface,  the  remainder  of  the  surface  being 
entirely  plain.  The  plain  surface  covers  more  than  half  of  the  fabric.  It  is 
not  a  trimming,  but  is  used  chiefly  for  binding.  It  was  dutiable  under  para- 
graph 320.— :Mas.sce  &  Whitney  r.  U.  S.  (Ct.  Cu.st.  Appls.).  T.  D.  33042;  T.  D. 
28457  (G.  A.  G671)   reversed. 

Linen  Bobbins,  consisting  of  braided  linen  fillets  about  one-eighth  of  an 
inch  wide  and  3  yards  long,  put  up  in  small  bundles,  are  commercially  known 
as  "  tapes,"  and.  a.«-  such,  properly  dutiable  at  the  rate  of  45  per  cent  ad  valorem 
under  the  provisions  of  paragraph  320.  Wolff  v.  U.  S.  (116  Fed.  Rep.,  1023) 
followed.— T.  D.  24302  (G.  A.  5302). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Silver  Flax  Tapes  and  Linen  Tapes  are  dutiable  as  tapes  and  not  under 
paragraph  277  as  a  manufacture  of  flax,  the  provision  lor  tapes  in  this  para- 
graph being  sufficiently  specific  to  take  them  out  of  the  provision  of  paragraph 
277.— T.  D.  16582  (G.  A.  3278). 

Jute  Webbing  is  dutiable  as  webbing  made  of  vegetable  fiber  and  not  as  a 
manufacture  of  jute.— T.  D.  16652  (G.  A.  3297). 

Elastic  Webbing  is  dutiable  as  webbing  and  not  as  a  manufacture  of  India 
rubber.  It  is  immaterial  whether  rubber  is  chief  value  or  not. — T.  D.  17937 
(G.  A.  3812). 

Cotton  Webbings  are  provided  for  by  name  and  are  not  dutiable  as  a  manu- 
facture of  cotton.— T.  D.  18234   (G.  A.  3944). 

Articles  of  Cotton  about  IJ  to  1*  inches  wide,  described  as  glac#  shaped  or 
shaped  glac#.  designed  for  use  in  binding  the  tops  of  women's  skirts,  belong  to 
the  class  of  merchandise  known  by  the  generic  term  of  webbing. — T.  D.  18951 
(G.  A.  4076). 

GIac6  Cotton  Banding,  a  woven  article  with  a  twill  effect,  about  an  inch 
and  a  quarter  in  width,  the  warp  and  filling  threads  composed  of  cotton  and 
which  has  been  starched  or  glazed,  is  dutiable  as  webbing  and  not  as  cotton 
belting  or  banding.— T.  D.  17477  (G.  A.  3616). 

Cotton  Cords  and  braids  compo.sed  of  cotton  and  India  rubber  (India  rubber 
chief  value)  are  dutiable  as  cords  and  braids  made  of  cotton  and  not  as  manu- 
factures of  India  rubber.— T.  D.  15814  (G.  A.  2914)  ;  Hague  v.  U.  S.  (C.  C), 
73  Fed.  Rep.,  810. 

Cotton  elastic  cords  and  cotton  and  India  rubber  cords  are  dutialile  as  cords 
and  not  under  paragraph  352  as  manufactures  of  india  rubber. — T.  D.  15995 
(G.  A.  3019). 


SCHEDULE  J FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTURES  OF.    543 

A  cotton  cord  used  in  applique  worl<  known  as  coronation  cord  or  braid  is 
dutiable  as  cord  and  not  under  paragraph  264  as  a  manufacture  of  cotton.^ 
T.  D.  17750  (G.  A.  3736). 

Cord,  one-fourth  of  an  inch  more  or  less  in  diameter,  composed  of  numerous 
strands  of  cotton  yarn,  hard  and  twisted  double,  and  designed  for  use  in  textile 
machinery  for  transmitting  power,  is  dutiable  as  cord  or  spindle  banding  (mis- 
spelled binding)  and  not  as  a  manufacture  of  cotton. — T.  D.  18873  (G.  A.  4070). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bone  Casings  known  as  tubular  galloons  composed  of  silk  and  cotton  (cot- 
ton chief  value),  used  in  covering  bones  and  steels  for  corsets,  are  dutiable  as 
galloons  and  not  as  manufactures  of  silk. — T.  D.  14310  (G.  A.  2239)  ;  reversed 
T.  D.  16002   (G.  A.  3026). 

Cotton  Elastic  Webbing  (India  rubber  chief  value)  is  dutiable  as  webbing. — 
T.  D.  13311  (G.  A.  1691). 

Elastic  webbing  composed  of  cotton,  India  rubber,  and  silk  (cotton  the  prin- 
cipal component  in  quantity  but  india  rubber  chief  value)  is  dutiable  as  cotton 
elastic  webbing  and  not  as  a  manufacture  of  india  rubber. — T.  D.  12539  (G.  A. 
1223)  ;  T.  D.  14151  (G.  A.  2150)  ;  T.  D.  14727  (G.  A.  2449). 

Corjjs, — The  cords  named  in  this  paragraph  are  limited  to  cords  composed 
wholly  of  cotton  or,  at  any  rate,  to  cords  commercially  known  as  cotton  cords. — 
T.  D.  14217   (G.  A.  2181). 

Cable  laid  twine  is  dutiable  as  cotton  cord. — T.  D.  13186  (G.  A.  1607). 

Small,  white,  hard-twisted  cotton  cord  used  as  spindle  banding  is  dutiable  as 
cotton  cord.— T.  D.  13572  (G.  A.  1844). 

Fancy  cords  composed  of  silk,  metal,  and  cotton,  not  commercially  known  as 
cotton  cord,  are  not  dutiable  as  such.— T.  D.  14217  (G.  A.  2181). 

279.  Plain   woven   fabrics   of   single   jute   yarns,   by   whatever   name 
1913    known,  bleached,   dyed,   colored,   stained,   painted,   printed,   or    rendered 
noninflammable  by  any  process,  10  per  centum  ad  Aalorem. 

352.  Plain  woven  fabrics  of  single  jute  yarns,  by  whatever  name 
known,  weighing  not  less  than  six  ounces  per  square  yard  and  not  ex- 
ceeding thirty  threads  to  the  square  inch,  counting  the  warp  and  filling. 
1909  nine-sixteenths  of  1  cent  per  pound  and  15  i)er  centum  ad  valorem ;  if 
exceeding  thirty  and  not  exceeding  fifty-five  threads  to  the  square  inch, 
counting  the  warp  and  filling,  seven-eighths  of  1  cent  per  pound  and 
15  per  centum  ad  valorem. 

341.  Plain  woven  fabrics  of  single  jute  yarns,  by  whatever  name 
known,  not  exceeding  sixty  inches  in  width,  weighing  not  less  than  sis 
ounces  per  square  yard  and  not  exceeding  thirty  threads  to  the  square 
^^^"^  inch,  counting  the  warp  and  filling;  five-eighths  of  1  cent  per  pound 
and  fifteen  per  centum  ad  valorem ;  if  exceeding  thirty  and  not  ex- 
ceeding fifty-five  threads  to  the  square  inch,  counting  the  warp  and  fill- 
ing, seven-eighths  of  1  cent  per  pound  and  15  per  centum  ad  valorem. 

1894        424i  Burlaps.     *     *     *      (Free.) 

364.  Burlaps,  not  exceeding  60  inches  in  width,  of  flax,  jute,  or  hemp, 
or  of  which  flax,  jute,  or  hemp,  or  either  of  them,  shall  be  the  component 
^^^^    material  of  chief  value  (except  such  as  may  be  suitable  for  bagging  for 
cotton).  If  cents  per  pound. 


544  DIGEST   OF   CUSTOMS   DECISIONS. 

338.  Burlaps,  not  excetnling  60  inches  in  width,  of  flax,  jute,  or  hemp, 
1RR1    ^^  *'^  which  flax,  jute,  hemp,  or  eitlier  of  them,  shall  be  the  component 
material  of  chief  value  (except  such  as  may  be  suitable  for  bagging  for 
cotton),  30  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Brattice  Cloth,  a  jute  fabric  treated  with  wood  tar,  oil,  and  mineral  matter, 
is  dutiable  as  "plain  woven  fabrics  of  single  jute  yarns"  under  paragraph  352, 
and  not  as  a  manufacture  of  jute. 

Departmental  construction  is  to  be  followed  only  when  it  has  been  uniform 
and  when  the  meaning  of  the  statute  is  doubtful.— T.  D.  30967  (G.  A.  7104). 

Hop  Cloth. — Jute  fabrics  otherwise  falling  within  the  conditions  of  para- 
graph 352  not  excluded  because  containing  dyed,  colored,  or  printed  stripes. — 
Dept.  Order  (T.  D.  32320). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Jute  Fabric — Buckram. — Coar.se  jute  fabrics,  plain  woven,  known  as 
"  buckram,"  not  exceeding  60  inches  in  width,  weighing  over  6  ounces  per 
square  yard,  not  exceeding  30  threads  to  the  square  inch,  are  dutiable  under 
paragraph  341,  the  mere  process  of  sizing  and  calendering  not  being  sufficient 
to  make  such  merchandise  subject  to  classification  under  paragraph  347.  In  re 
Lamb  (G.  A.  3950)  and  McLeod  v.  V.  S.  (75  Fed.  Rep.,  927)  commented  upon.— 
T.  D.  20611   (G.  A.  4337). 

Jute  Canvas. — The  phrase  "  plain  woven  fabrics,"  in  paragraph  341,  includes 
double-warp  fabrics,  not  twilled  or  figured  in  any  manner  in  the  process  of 
weaving,  and  otherwise  falling  within  the  descriptive  terms  of  said  para- 
graph. Certain  jute  canvas,  suitable  for  artists'  use,  held  dutiable  under  said 
paragraph  341,  and  not  under  paragraph  347.— T.  D.  19098  (G.  A.  4097). 

Hop  Cloth. — Jute  fabrics,  known  on  the  I'acific  coast  and  used  as  hop  cloth, 
made  of  plain  woven  fabrics  of  single  jute  yarns  of  a  comparatively  fine  tex- 
ture, and  not  ordinarily  suitable  for  covering  cotton,  are  dutiable  according  to 
count  of  threads  and  weight  under  the  provisions  of  paragraph  341.  G.  A. 
.5135  (T.  D.  23719)  followed.— T.  D.  24566  (G.  A.  5378). 

Twilled  Burlaps. — Burlaps  of  single  jute  yarns,  woven  in  such  manner  as  to 
present  a  twilled  effect  running  diagonally  across  the  cloth,  are  dutiable  as 
manufactures  of  vegetable  fiber  at  45  per  cent  ad  valorem  under  paragraph 
347,  and  not  as  "  plain  woven  fabrics  of  single  jute  yarns  "  at  the  compound 
rates  imposed  by  paragraph  341. 

The  term  "  plain  woven  "  in  said  paragraph  341  means  plain  as  distinguished 
from  twilled  or  figured  effects  produced  in  the  process  of  weaving.  A 
plain  woven  cloth  composed  of  jute  yarns  advanced  beyond  the  condition  of 
singles  by  grouping  or  twisting  three  or  more  single  yarns  together  is  ex- 
cluded from  paragraphs  341  and  344  by  the  clauses  limiting  their  application 
to  goods  composed  of  "single  jute  yarns"  or  "single  yarns  made  of  jute." 
Paragraph  347  supplies  the  proper  classification.  U.  S.  v.  Lamb  (99  Fed.  Rep., 
262),  affirming  In  re  Lamb  (G.  A.  4097),  and  In  re  Thompson's  Nephew  &  Co. 
(G.  A.  4785)  applied.— T.  D.  23386  (G.  A.  5035). 

Colored  Fabrics  of  Single  Jute  Y^arns. — Certain  colored  fabrics  known  as 
monks'  cloth,  woven  double  in  warp  and  weft,  from  jute  yarns  not  advanced 
beyond  the  condition  of  singles,  are,  when  weighing  not  less  than  6  ounces  to 


SCHEDULE  J FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTURES  OF.    545 

the  square  yard,  and  not  exceeding  GO  inches  in  width,  dutiable  under  para- 
graph 341  as  "  plain  woven  fabrics  of  single  jute  yarns."  In  re  White,  G.  A. 
5035  (T.  D.  23386),  explained.— T.  D.  24191   (G.  A.  5269). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Brattice,  a  coarse  woven  cloth  of  jute  yarn  roughly  smeared  and  saturated 
with  tar  (jute  chief  value),  is  dutiable  as  a  manufacture  of  jute  and  not  as 
waterproof  cloth.— T.  D.  12366  (G.  A.  1138). 

280.  All  pile  fabrics,  whether  or  not  the  pile  covers  the  entire  sur- 
face, composed  of  flax,  hemp,  or  ramie,  or  of  which  flax,  hemp,  or  ramie 
1913    is  the  component  materitl  of  chief  value,  and  all  articles  and  manufac- 
tures made  from  such  fabrics,  not  specially  provided  for  in  this  section, 
40  per  centum  ad  valorem. 

353.  All  pile  fabrics,  whether  or  not  the  pile  covers  the  entire  surface, 
composed  of  flax,  or  of  which  flax  is  the  component  material  of  chief 
value,  and  all  articles  and  manufactures  made  from  such  fabrics,  not 
specially  provided  for  in  this  section,  60  per  centum  ad  valorem. 


1909 


1897 


342.  All  pile  fabrics  of  which  flax  is  the  component  material  of  chief 
value,  60  per  centum  ad  valorem. 


1894  (Not  enumerated.) 
1890  (Not  enumerated.) 
1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OP  1897. 

Plushes  in  Chief  Value  of  Flax. — Plushes  composed  of  flax  and  cotton,  flax 
being  the  component  of  chief  value,  are  dutiable  at  60  per  cent  ad  valorem 
under  paragraph  342  as  "  pile  fabrics  of  which  flax  is  the  component  material 
of  chief  value,"  and  not  under  paragraph  315,  which  provides  for  "  plushes  and 
all  pile  fabrics,  composed  of  cotton  or  other  vegetable  fiber.  In  re  Stern  (G.  A. 
4123)  reversed.— T.  D.  21817  (G.  A.  4609). 

Articles  Made  From  File  Fabrics. — In  paragraph  315  certain  rates  of  duty 
are  provided  on  "plushes,  velvets,  velveteens,  corduroys,  and  all  pile  fabrics 
composed  of  cotton  or  other  vegetable  fiber  " ;  and  to  this  provision  is  attached 
a  proviso  that  "  manufactures  or  articles  in  any  form  made  or  cut  from  plushes, 
velvets,  velveteens,  corduroys,  or  other  pile  fabrics  composed  of  cotton  or  other 
vegetable  fiber,  shall  be  subject  to  the  foregoing  rates  of  duty,  and  in  addition 
thereto  10  per  centum  ad  valorem."  Held  that  this  proviso  does  not  include 
manufactures  or  articles  made  from  any  pile  fabrics  not  included  in  the  main 
provision  of  the  paragraph,  and  that  articles  consisting  of  portieres,  made  from 
pile  fabrics  composed  in  chief  value  of  flax,  are  not  included  in  the  proviso  In 
paragraph  315,  relating  to  "  manufactures  or  articles  in  any  form,  made  or 
cut  from  pile  fabrics  composed  of  cotton  or  other  vegetable  fiber." — Ryer  v. 
U.  S.  (C.  C).  T.  D.  25068;  G.  A.  decision  (unpublished)  affirmed. 

Velours,  which  are  brocaded  pile  fabrics  or  fabrics  with  a  pile  in  narrow 
ridges  parallel  to  the  warp,  are  not  dutiable  as  plushes,  velvets,  velveteens,  or 
corduroys,  but  as  other  pile  fabrics. 

Velours  of  which  flax  is  the  component  material  of  chief  value  are  dutiable 
under  paragraph  342. 

60690  °  —18— VOL  1 35 


546  DIGEST   OF   CUSTOMS   DECISIONS. 

Velours  composed  of  ramie  or  of  which  ramie  is  the  component  material  of 
chief  value  are  duti;ible  under  paragraph  315.— T.  D.  19482   (G.  A.  4176). 

281.  Bass  or  sacks  made  from   plain   woven   fabrics,  of  single  jute 
1913     yarns,   not  dyed,   colored,   stained,   painted,   printed,   or  bleached,   10  per 
centum  ad  valorem. 

354.  BaRs  or  sacks  made  from  plain  woven  fabrics,  of  single  jute 
yarns,  not  dyed,  colored,  stained,  painted,  printed,  or  bleached,  and 
not  exceeding  thirty  threads  to  the  square  inch,  counting  the  warp  and 
filling,  .seven-eighths  of  1  cent  per  pound  and  15  per  centum  ad  valorem. 

343.  Bag.?   or   sacks   made    from   plain   woven   fabrics,   of   single   jute 

-_    yarns,  not  dyed,  colored,  stained,  painted,  printed,  or  bleached,  and  not 

exceeding   tl\irty    threads   to   the   square   inch,    counting   the   warp    and 

filling,  seven-eighths  of  1  cent  per  pound  and  15  per  centum  ad  valorem. 

1894         424i.  *     ♦     *     bags  for  grain  made  of  burlaps.     (Free.) 

1890        365.  Bags  for  grain  made  of  burlaps,  2  cents  per  pound. 

.342.  Bagy  and  bagging,  and  like  manufactures,  not  specially  enumer- 
ated or  provided  for  in  this  Act   (except  bagging  for  cotton),  composed 
t-ooS    ^y]„,ijy  Qj.  in  part  of  flax,  hemp,  jute,  gunny  cloth,  gunny  bags,  or  other 
material,  40  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Old  Jute  Bags,  Printed. — Old  secondhand  bags  classified  as  manufactures 
of  vegetable  fiber  under  paragraph  284  are  claimed  free  as  waste  bagging  under 
paragraph  408,  as  paper  stock  under  paragraph  566,  as  rags  under  paragraph 
586,  or  dutiable  as  jute  bags  under  paragraph  281,  or  as  manufactures  of  cotton 
under  paragraph  266. 

It  was  found  that  about  15  per  cent  of  the  merchandise  consists  of  good, 
serviceable  bags,  while  the  remainder  was  sold  as  scrap  bagging,  and  that  the 
samples  were  all  printed  with  brands  covering  a  substantial  portion  of  the 
bags,  which,  under  G.  A.  7705  (T.  D.  35268),  excludes  them  from  paragraph  281. 
The  record  was  not  found  sufficient  to  warrant  a  reversal  of  the  collector's 
action.— Ab.  38642. 

Jute  Sugar  Bags. — Sugar  bags  made  from  twilled  jute,  classified  under 
paragraph  284,  were  claimed  dutiable  as  bags  made  from  plain  woven  fabrics 
(par.  281).  Protest  overruled.  G.  A.  6063  (T.  D.  26445)  followed.— Ab.  37088 
(T.  D.  35020). 

Old  Secondhand  Jute  Bags  stenciled  with  identification  marks  or  with  the 
words  "  for  draw  back  "  with  the  name  of  the  manufacturer  were  held  not 
printed  within  the  meaning  of  the  statute.  They  were  classified  under  para- 
graph 284  and  were  held  dutiable  under  paragraph  281.  G.  A.  7705  (T.  D. 
8.5268)  followed.— Ab.  38362. 

Secondhand  bags,  made  from  plain  woven  jute  fabrics,  containing  identifica- 
tion marks  consisting  of  two  or  three  letters  stenciled  thereon  and  covering  an 
insignificant  amount  of  the  surface  of  the  bags,  are  not  "  dyed,  colored,  stained, 
painted,  or  printed  "  within  the  meaning  of  those  words  used  in  paragraph  281, 
and  are  therefore  not  excluded  from  classification  thereunder.  Such  bags  are 
dutiable  at  10  per  cent  ad  valorem  under  paragraph  281  and  not  at  35  per  cent 
ad  valorem  under  paragraph  284. — T.  D.  35268  (G.  A.  7705). 

Secondhand  jute  bags  upon  which  letters  or  figures  have  been  stenciled  or 
printed  by  the  shipper  who  used  the  bags  in  the  first  instance,  which  printing 
decreases  rather  than  increases  the  present  value  of  the  bags,  are  nevertheless 


SCHEDULE  J FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTURES  OF.    547 

excluded  from  paragraph  281  by  the  provisions  "  not  dyed,  colored,  stained, 
painted,  printed,  or  bleached,"  and  are  properly  dutiable  at  35  per  cent  ad 
valorem  as  manufactures  of  vegetable  fiber  (par.  284).  Overruled  by  T.  D. 
35268  (G.  A.  7705)  above.— T.  D.  84492  (G.  A.  7568). 

DECISIONS  UNDER  THE  ACT  OF  3897. 

Painted  Jute  Bags. — The  merchandise  consisted  of  secondhand  jute  potato 
bags,  upon  the  sides  of  which  are  dyed,  stained,  painted,  or  printed  a  hollow 
diamond  of  almost  continuous  outline,  and  the  word  "  potato  "  in  large  letters. 
They  were  classified  under  the  provision  in  paragraph  343  for  bags  or  sacks 
"  not  dyed,  colored,  stained,  painted,  or  printed,"  etc.  The  importers  contend 
that  these  bags  should  have  been  classified  as  manufactures  of  vegetable  fiber, 
under  paragraph  347.  The  board  found  the  dyed,  stained,  painted,  or  printed 
portion  of  the  bags  to  be  substantial,  and,  on  the  authority  of  G.  A.  4997  (T. 
D.  23286)  and  G.  A.  5105  (T.  D.  23618),  sustained  the  importers'  conten- 
tion.—Ab.  6105. 

Secondhand  burlap  flour  bags  made  of  single  jute  yarns,  bearing  a  fanciful 
design  in  two  colors,  consisting  of  an  ornamental  arrangement  of  dots  and  other 
figures,  with  words  referring  to  the  original  contents  of  the  bags,  and  includ- 
ing a  facsimile  of  the  device  frequently  found  on  the  heads  of  flour  barrels,  are 
held  to  be  printed,  painted,  or  colored,  within  the  meaning  of  paragraph  343, 
which  relates  to  such  bags  when  not  subjected  to  those  processes.  Being,  there- 
fore, excluded  from  said  paragraph,  such  bags  are  properly  dutiable  under 
paragraph  347,  covering  "  all  manufactures  of  flax,  hemp,  ramie,  or  other  vege- 
table fiber,  not  specially  provided  for."  Koscherak  v.  U.  S.  (98  Fed.  Rep.,  596; 
39  O.  C.  A.,  166)  applied.— T.  D.  23870  (G.  A.  5177). 

Striped  Jute  Bags. — Bags  of  single  jute  yarns,  containing  a  colored  or  dyed 
stripe,  1  inch  wide,  are  substantially  dyed  or  colored,  and  are  excluded  from 
the  provisions  of  paragraph  343,  which  includes  only  such  bags  as  are  not 
colored,  dyed,  etc. 

Bags,  however,  containing  only  a  single  colored  stripe,  trivial  in  value  and 
character,  are  not  colored  or  dyed  bags,  and  fall  under  the  provisions  of  said 
paragraph  343,  if  otherwise  coming  within  its  descriptive  terms.  In  re  Delta 
Bag  Co.  (G.  A.  4997)  followed.— T.  D.  23618  (G.  A.  5105). 

Bags  of  single  jute  yarns,  each  side  of  a  bag  having  two  stripes  of  colored 
yarns,  which  constitute  7.5  per  cent  of  the  warp,  are  dutiable  under  the  tariff 
act  of  1897  at  the  rate  of  45  per  cent  ad  valorem  under  paragraph  347  as 
"  manufactures  of  vegetable  fiber  not  .specially  provided  for,"  and  not  under 
paragraph  343  as  "  bags  or  sacks  made  from  plain  woven  fabrics,  of  single  jute 
yarns,  not  dyed,  colored,"  etc.  Seeberger  v.  Schlesinger  (152  U.  S.,  587),  See- 
berger  v.  Farwell  (139  id.,  608),  Magone  v.  Luckemeyer  (id.,  612),  Johnson  v. 
U.  S.  (suit  3121,  Circuit  Court  for  the  Southern  District  of  New  York,  decided 
Apr.  29,  1901),  In  re  Young  (G.  A.  3517),  and  In  re  Johnson  (G.  A.  4705)  fol- 
lowed.—T.  D.  23286  (G.  A.  4997). 

Twilled  Jute  Bags. — A  twilled  jute  fabric  or  bag  is  one  in  which  the  weft 
thread  is  alternately  raised  over  two  or  more  warp  threads  and  past  under  one 
of  such,  or  vice  versa,  this  process  being  so  alternated  in  regular  order  across 
the  fabric  that  a  diagonal  effect  is  produced.  The  process  of  fabrication  and 
not  the  effect  produced  is  the  distinguishing  feature. — G.  A.  6063  (T.  D.  26445) 
followed.— T.  D.  27632  (G.  A.  6448). 


548  DIGEST   OF   CUSTOMS  DECISIONS. 

Twilled  Jute  Fabrics. — A  twilled  as  distinguished  from  a  plain  woven  fabric 
is  one  in  the  process  of  the  weaving  of  which  the  shuttle  carries  the  woof 
thread  over  one  and  under  two  or  more  warp  threads,  producing  thereby  the 
twilled  effect.— T.  D.  26445  (G.  A.  6063). 

282.  Handkerchiefs  composed  of  flax,  hemp,  or  ramie,  or  of  which 
these  substances,  or  any  of  them,  is  the  component  material  of  chief 
value,  whether  in  the  piece  or  otherwise,  and  whether  finished  or  un- 
1913  linished,  not  hemmed  or  hemmed  only,  35  per  centum  ad  valorem;  if 
hemstitched,  or  imitation  hemstitched,  or  revered,  or  with  drawn  threads, 
but  not  embroidered,  initialed,  or  in  part  of  lace,  40  per  centum  ad 
valorem. 

356.  Handkerchiefs  composed  of  flax,  hemp,  or  ramie,  or  of  which 
these  substances,  or  either  of  them,  is  the  component  material  of  chief 
value,  whether  in  the  piece  or  otherwise,  and  whether  finished  or  unfin- 
1909  ished,  not  henmied  or  hemmed  only,  50  per  centum  ad  valorem  ;  if  hem- 
stitched, or  imitation  hemstitched,  or  revered,  or  with  drawn  threads, 
but  not  embroidered,  initialed,  or  in  part  of  lace,  55  per  centum  ad 
valorem. 

345.  Handkerchiefs  composed  of  flax.  hemp,  or  ramie,  or  of  which 
the.se  substances,  or  either  of  them,  is  the  component  material  of  chief 
value,  whether  in  the  piece  or  otherwi.se,  and  whether  finished  or  unfin- 
ished, not  hemmed  or  hemmed  only.  50  per  centum  ;i(l  valorem  ;  if  hem- 
stitched, or  imitation  hemstitched,  or  revered,  or  with  drawn  threads, 
but  not  embroidered  or  initialed,  55  per  centum  ad  valorem. 

1894         (Not  enumerated.) 

1890         (Not  enumerated.) 


1897 


1883 


334.  *     *     *     handkerchiefs.      *      *      *      ^f    {\ax,      *      *      *      hemp, 
♦     *     *     35  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Drawn  Work — Not  Imitation  of  Lace. — Linen  handkerchiefs,  revered  and 
hemstitched,  and  having  an  inner  ornamental  bordering  of  geometrical  open- 
work produced  by  drawn  threads,  are  dutiable  at  55  per  cent  ad  valorem  under 
paragraph  345,  and  not  under  paragraph  339. 

There  are,  however,  styles  of  ornamentation  produced  by  drawing,  looping, 
interlacing,  and  otherwise  manipulating  the  threads  in  woven  fabrics,  which 
closely  resemble  lace,  and  such  articles  are  dutiable  under  paragraph  339. — 
T.  D.  21716  (G.  A.  4587). 

Flax  Squares — Hemmed  Handkerchief  Centers. — Held  that  unhemmed 
squares  and  other  figures  cut  from  flax  cloth,  the  principal  use  of  which  is  in 
the  manufacture  of  handkerchiefs,  are  dutiable  as  unfinished  handkerchiefs, 
under  paragraph  345. 

Held  that  certain  linen  squares,  ranging  in  size  from  6  by  6  inches  to  9  by  9 
inches,  with  a  hem  not  exceeding  1  inch  in  width,  which  are  used  chiefly  as 
centers  for  lace  handkerchiefs,  are  dutiable  as  hemstitched  handkerchiefs, 
under  paragraph  345.— T.  D.  26148  (G.  A.  5963). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Cambric  Linen  Handkerchiefs  cut  from  the  piece  and  hemmed  and  stitched 
abroad  are  free  as  linen  cambric  and  are  not  dutiable  as  ready-made  clothing 
or  as  manufactures  of  hemp  or  as  millinery. — Sheldon  v.  Swartwout  (47  Niles' 
Reg.,  189),  21  Fed.  Cas.,  1242. 


SCHEDULE  J — FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTURES  OF.    549 

Linen  Pocket  Handkerchiefs,  hemstitched  or  hemmed,  are  dutiable  as 
linens  and  not  as  articles  worn  by  men,  women,  or  children  made  up  wholly 
or  in  part  by  hand. 

It  seems  that  a  distinction  has  always  been  recognized  and  acted  upon  be- 
tween articles  worn  upon  the  person  and  articles  carried  about  the  person. — 
Richardson  v.  Lawrence  (1  Blatchf.,  501),  20  Fed.  Cas.,  717. 


1913 


283.  Plain  woven  fabrics,  not  including  articles,  finished  or  unfin- 
ished, of  flax,  hemp,  or  ramie,  or  of  which  these  substances  or  any  of 
them  Is  the  component  material  of  chief  value,  including  such  as  is 
known  as  shirting  cloth,  30  per  centum  ad  valorem. 

357.  Woven  fabrics  *  *  *  not  speeTally  provided  for  in  this  section,  com- 
posed of  flax,  hemp,  or  ramie,  or  of  which  these  substances  or  any  of  them 
is  the  component  material  of  chief  value,  weighing  four  and  one-half  ounces 
or  more  per  square  yard,  when  containing  not  more  than  sixty  threads  to 
the  square  inch,  counting  the  warp  and  filling.  If  cents  per  square  yard ; 
containing  more  than  sixty  and  not  more  than  one  hundred  and  twenty 
threads  to  the  square  inch.  2J  cents  per  square  yard  ;  containing  more 
than  one  hundred  and  twenty  and  not  more  than  one  hundred  and  eighty 
threads  to  the  square  inch,  6  cents  per  square  yard ;  containing  more  than 
one  hundred  and  eighty  threads  to  the  square  inch,  9  cents  per  square 
1909  yard,  and  in  addition  thereto,  on  all  the  foregoing,  30  per  centum  ad 
valorem :  Provided,  That  none  of  the  foregoing  *  *  *  fabrics  in  this 
paragraph  shall  pay  a  less  rate  of  duty  than  50  per  centum  ad  valorem: 
Plain  woven  fabrics,  not  Including  articles,  finished  or  unfinished,  of  flax, 
hemp,  or  raniie^  or  of  which  these  substances  or  any  of  them  is  the  com- 
ponent material  of  chief  value,  including  such  as  is  known  as  shirting 
cloth ;  weighing  less  than  four  and  one-half  ounces  pe/  square  yard  and 
containing  more  than  one  hundred  threads  to  the  square  inch,  counting 
the  warp  and  filling,  35  per  centum  ad  valorem ;  weighing  Jess  than  four 
and  one-half  ounces  per  square  yard  and  containing  not  more  than  one 
hundred  threads  to  the  square  inch,  30  per  centum  ad  valorem. 

346.  Woven  fabrics  *  *  *  not  specially  provided  for  in  this  Act, 
composed  of  flax,  hemp,  or  ramie,  or  of  which  these  substances  or  either  of 
them  is  the  component  material  of  chief  value,  weighing  four  and  one-half 
ounces  or  more  per  square  yard,  when  containing  not  more  than  sixty 
threads  to  the  square  inch,  counting  the  warp  and  filling.  If  cents  per 
square  yard ;  containing  more  than  sixty  and  not  more  than  one  hundred 
and  twenty  threads  to  the  square  inch,  2f  cents  per  square  yard ;  contain- 
ing more  than  one  hundred  and  twenty  and  not  more  than  one  hundred 
1897  ^"^  eighty  threads  to  the  square  inch,  6  cents  per  square  yard  ;  containing 
more  than  one  hundred  and  eighty  threads  to  the  square  inch,  9  cents  per 
square  yard,  and  in  addition  thereto,  on  all  the  foregoing,  30  per  centum 
ad  valorem :  Provided,  That  none  of  the  foregoing  articles  in  this  para- 
graph shall  pay  a  less  rate  of  duty  than  50  per  centum  ad  valorem. 
Woven  fabrics  of  flax,  hemp,  or  ramie,  or  of  which  these  substances  or 
either  of  them  is  the  component  material  of  chief  value,  including  such 
as  is  known  as  shirting  cloth,  weighing  less  than  four  and  one-half  ounces 
per  square  yard  and  containing  more  than  one  hundred  threads  to  the 
square  inch,  counting  the  warp  and  filling,  35  per  centum  ad  valorem. 

1894         (No  corresponding  provision.) 

1890         (No  corresponding  provision.) 

1883         (No  corresponding  provision.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Flax  Crash,  classified  as  manufactures  of  flax  under  paragraph  284.  The 
warp  threads  in  ihe  border  are  colored,  but  they  are  single  threads,  and  the 
weft  threads  pass  over  one  and  under  one  warp  thread  in  the  border  as  well  as 


550  DIGEST   OF   CUSTOMS  DECISIONS. 

iu  the  body  of  the  fabric,  the  same  as  in  the  merchandise  passed  upon  in  Ab. 
;>7996,  where  it  was  held  to  be  plain  woven.  The  chiira  under  paragraph  283 
was  sustained.  U.  S.  v.  Doushis  (6  Ct.  Cust.  Appls.,  — ;  T.  D.  35342)  distin- 
Kuished.— Ab.  3S772. 

Bordered  Flax  Crash. — Fliix  crash  having  a  colored  l)order,  cla.ssilied  under 
paragraph  284,  tlK^  colored  bonier  made  by  using  colored  warp  threads,  the  weft 
threads  passing  over  one  and  under  one  warp  thread  throughout  the  fabric,  the 
weave  of  the  border  being  the  same  as  in  the  body  of  the  fabric,  was  held 
dutiable  as  plain  woven  flax  fabrics  (par.  283),  as  claimed.  U.  S.  v.  Douglas 
(6  Ct.  Cust.  Appl.s.,  — ;  T.  D.  35342))  followed  as  to  such  merchandi.se  having 
the  weave  in  the  body  of  the  fabric  different  from  the  border. — Ab.  37996. 

Bordered  Crash. — These  goods  were  so  woven  as  to  produce  a  distinctly 
discernible  border  the  whole  length  of  the  piece,  and  this  border,  whether  in 
color  or  plain  white,  constitutes  a  figure.  Irrespective  of  the  particular  ma- 
chinery employed  in  producing  this  effect  the  goods  were  figured  and  not  plain 
woven. 

The  testimony  fails  to  show  that  there  was,  prior  to  the  enactment  of  the 
tariff  law  of  1913,  any  recognized  class  of  goods  in  the  trade  known  as  "plain 
woven  fabrics." 

Prior  to  the  enactment  of  the  present  law  this  court,  in  White  v.  U.  S.  (3 
Ct.  Cust.  Appls..  382;  T.  D.  32968),  had  held  goods  like  these  in  question  ex- 
cluded from  the  term  "  plain  woven  fabrics."  It  is  this  decision,  rather  than 
an  administrative  practice,  that  the  Congress  must  be  presumed  to  have  fol- 
lowed.—U.  S.  V.  Douglas  &  Berry  et  al.  (Ct.  Cust.  Appls.),  T.  D.  35342;  (G.  A. 
7608)  T.  D.  34813  reversed. 

Flax  Card  Cloth. — The  test  of  whether  or  not  a  fabric  is  "  plain  woven  " 
(par.  283)  is  the  appearance  its  weave  presents,  and  not  the  manner  of  its 
weaving. 

Card  cloth  in  chief  value  of  flax,  known  in  the  textile  industry  as  a  "  plain 
double  weave,"  woven  double  by  an  intricate  and  elaborate  method  for  the 
purpose  of  increasing  its  weight  and  strength,  but  presenting  by  its  weave  a 
plain,  as  distinguished  from  a  figured  or  twilled,  effect,  is  dutiable  as  "  plain 
fabrics"  (par.  283),  and  not  as  "manufactures  of  flax"  (par.  284). — Stone  & 
Downer  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36908;  (G.  A.  7860)  T.  D.  36175 
reversed. 

Flax  Fabrics,  With  Triple  W^arp  and  Double  Weft. — The  fabrics  were 
found  to  have  a  triple  warp  and  a  double  weft  throughout,  not  figured  in  any 
manner,  having  a  perfectly  plain  appearance  and  the  weave  uniform  through- 
out. They  were  held  to  be  plain  woven,  dutiable  under  paragraph  283.  G.  A. 
4097  (T.  D.  19098),  affirmed  in  U.  S.  v.  Lamb  (99  Fed.,  262),  G.  A.  7222  (T.  D. 
31588),  aflirnied  in  White  r.  U.  S.  (2  Ct.  Cust.  Appls.  327;  T.  D.,  32054),  and 
U.  S.  V.  White  (3  Ct.  Cust.  Appls.,  382;  T.  D.  32968)  followed.— Ab.  38771. 

Huck  Toweling,  classified  as  a  maimfacture  of  flax  under  paragraph  284, 
was  claimed  dutiable  as  plain  woven  fabric  (par.  283).  Protests  overruled.  Ab. 
25653  (T.  D.  34466)  followed.— Ab.  37000  (T.  D.  34984). 

Plain  Woven  Flax  Fabrics  Under  12  Inches  iu  Width. — It  was  returned 
for  duty  at  30  per  cent  ad  valorem  under  paragraph  283. 

Protestants  claim  that  said  merchandise  is  dutiable  at  25  per  cent  ad 
valorem  under  paragraph  262. 

The  former  paragraph  refers  to  a  general  class  of  goods  made  from  par- 
ticular substances,  while  the  latter  refers  to  a  specific  class  of  goods  made  from 


SCHEDULE  J FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTURES  OF.    551 

a  variety  of  substances — vegetable  fibers.  The  former  is  specific  as  to  ma- 
terial, while  the  latter  is  specific  as  to  goods.  We  conclude  that  the  two  para- 
graphs are  equally  specific  as  regards  this  merchandise,  and  the  importation 
comes  within  the  law  laid  down  in  paragraph  386  that  "  if  two  or  more  rates 
of  duty  shall  be  applicable  to  any  imported  article,  it  shall  pay  duty  at  the 
highest  of  such  rates." — Ab.  37256. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Chain-Bordered  Crash  not  Plain  Woven  Fabrics.— Where  two  weaves, 
each  of  which  if  alone  employed  would  result  in  a  plain  woven  fabric  as  an 
entirety,  are  in  fact  combined  and  contrasted  in  the  same  fabric,  as  here,  the 
result  must  be  a  figured  fabric  and  it  is  aptly  designated  "  chain-bordered  " 
crash  to  distinguish  it  from  goods  without  such  figure  or  design.  It  is  dutiable 
under  paragraph  358.— U.  S.  v.  White  &  Co.  (Ct.  Cust,  Appls.),  T.  D.  32968; 
(G.  A.  Ab.  28427)  T.  D.  32488  reversed. 

Flax  Pillow  Tubing  imported  in  20  or  30  yard  lengths,  assessed  as  manu- 
factures of  flax  under  paragraph  358,  was  held  dutiable  as  plain  woven  fabrics 
(par.  357).— Ab.  34361  (T.  D.  34026). 

Flax  Scarfing,  with  a  Hem  and  Hemstitching. — The  merchandise  is  not  an 
article  finished  or  unfinished,  but  it  has  been  advanced  beyond  condition  as  a 
plain  woven  fabric.  By  its  weight  it  is  excluded  from  the  first  part  of  para- 
graph 357.  and  by  its  condition  it  is  excluded  from  the  last  part  of  that  para- 
graph. It  falls  within  paragraph  358. — Lamb,  Finlay  &  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  35386;  (G.  A.  Ab.  35021)  T.  D.  34279  affirmed. 

Scarfing  composed  of  flax  advanced  beyond  the  condition  of  a  plain  woven 
fabric  by  hemstitching  or  spoke  stitching,  classified  under  paragraph  358,  was 
claimed  dutiable  under  the  provision  for  plain  woven  fabrics  in  paragraph 
357.     Protests  sustained.— Ab.  31690  (T.  D.  33280). 

Huck  Toweling,  woven  in  such  a  manner  that  the  weft  threads  appear  at 
regular  intervals  in  groups  on  the  surface  of  the  fabric,  making  a  dotted  or 
figured  effect,  was  held  not  to  be  plain  woven  fabrics  under  paragraph  357,  but 
properly  dutiable  as  assessed  under  paragraph  358.  White  v.  U.  S.  (2  Ct.  Cust. 
Appls.,  327;  T.  D.  32054)  and  U.  S.  v.  White  (3  Ct.  Cust.  Appls.,  382;  T.  D. 
32968)  followed.— Ab.  35653  (T.  D.  34468). 

Linen  Damask. — Plain  woven  fabrics  are  to  be  distinguished  by  their  not 
having  twilled  or  figured  effects  produced  in  the  process  of  weaving. 

The  evidence  shows  that  linen  damask  is  not  a  plain  woven  fabric  and  it  was 
properly  held  to  be  dutiable  under  paragraph  358,  "  all  woven  articles  and  all 
manufactures  of  flax  not  specially  provided  for." — White  &  Co.  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  32054;  (G.  A.  7222)  T.  D.  31588  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Crash  or  Canvas  Manufactured  from  Tow  of  Flax  containing  less  than 
100  threads  to  the  square  inch  is  a  manufacture  of  flax. — T.  D.  11882  (G.  A. 
873),  T.  D.  14056  (G.  A.  2107). 

284.  All  woven  articles,  finished  or  unfinished,  and  all  manufactures 
1913    ^^  ^^^'  ^®™P'  ramie,  or  other  vegetable  fiber,  or  of  which  these  sub- 
stances, or  any  of  them,  is  the  component  material  of  chief  value,  not  spe- 
cially provided  for  in  this  section,  35  per  centum  ad  valorem. 


552 


DIGEST   OF   CUSTOMS   DECISIONS. 


1909 


1897 


1894 


1890 


1883  <^ 


337.  Woven  fabrics  iiiul  articles  not  specially  provided  for  in  this  sec- 
tion, composed  of  tlax,  hemp,  or  ramie,  or  of  wliich  these  substances  or 
any  of  them  is  the  component  material  of  chief  value,  weighing  four  and 
one-half  ounces  or  more  per  square  yard,  when  containing  not  more  than 
sixty  threads  to  the  scpiare  inch,  counting  the  warp  and  filling,  IJ  cents 
per  square  yard  ;  containing  more  than  sixty  and  not  more  than  one  hun- 
dred and  twenty  threads  to  the  square  inch,  2J  cents  per  square  yard  ; 
containing  more  than  one  hundred  and  twenty  and  not  more  than  one 
liundivd  and  eighty  threads  to  the  square  inch.  0  cents  per  square  yartl ; 
containing  more  than  one  hundred  and  eighty  threads  to  the  square  inch, 
9  cents  per  squan'  yard,  and  in  addition  thereto,  on  all  the  foregoing,  30 
per  centum  ad  valorem:  Provided,  That  none  of  the  foregoing  articles  or 
fabrics  in  this  paragraph  shall  pay  a  less  rate  of  duty  than  .")U  per  centum 
ad  valorem.     *     *     * 

358.  All  woven  articles,  finished  or  unfini.shed,  and  all  manufactures 
of  flax,  hemp,  ramie,  or  other  vegetable  fiber,  or  of  which  these  sub- 
stances, or  any  of  them,  is  the  component  material  of  chief  value,  not 
.specially  provided  for  in  this  section,  45  per  centum  ad  valorem. 

346.  Woven  fabrics  or  articles  not  specially  provided  for  in  this  Act, 
composed  of  flax,  hemp,  or  ramie,  or  of  which  these  substances  or  either 
(if  tlieni  is  the  component  material  of  chief  value,  weighing  four  and  one- 
half  ounces  or  more  per  square  yard,  when  contaiiung  not  more  than 
sixty  threads  to  the  square  inch,  counting  the  warp  and  filling.  IJ  cents 
I)er  square  yard  ;  containing  more  than  sixty  and  not  more  than  one  hun- 
ilred  and  twenty  threads  to  the  square  inch,  23  cents  per  square  yard; 
containing  more  th:in  one  hundred  and  twenty  and  not  more  than  one 
hundred  and  eighty  threads  to  the  square  inch,  6  cents  per  square  yard; 
containing  more  than  one  hundred  and  eighty  threads  to  the  square  inch, 
9  cents  per  square  yard,  and  in  addition  thereto,  on  all  the  foregoing,  30 
l»er  centum  ad  valorem:  Provided,  That  none  of  the  foregoing  articles  in 
this  paragraph  shall  pay  a  less  rate  of  duty  than  50  per  centum  ad  va- 
lorem. Woven  fal)rics  of  tlax,  hemp,  or  ramie,  or  of  which  these  sub- 
stances or  either  of  them  is  the  component  material  of  chief  value, 
*  *  *  weighing  less  than  four  and  one-half  ounces  per  square  yard 
and  containing  more  than  one  hundred  threads  to  the  squai'e  inch,  count- 
ing the  warp  and  filling,  35  per  centum  ad  valorem. 

277.  All  manufactures  of  fiax.  hemp,  .lute,  or  other  vegetable  fiber, 
of  which  these  substances,  or  either  of  them,  is  the  component  material 
of  chief  value,  not  specially  provided  for  in  this  Act,  45  per  centum  ad 
valorem. 

277.  All  manufactures  of  flax,  hemp,  jute,  or  other  vegetable  fiber, 
except  cotton,  or  of  which  these  substances  or  either  of  them  is  the  com- 
ponent material  of  chief  value,  not  specially  provided  for  in  this  Act,  35 
per  centum  ad  valorem. 

371.  All  manufactures  of  flax  or  henqj,  or  of  which  the.se  substances, 
or  either  of  them,  is  the  component  material  of  chief  value,  not  specially 
provided  for  in  this  Act,  50  per  centum  ad  valorem :  Provided,  That  until 
January  first,  eighteen  hundred  and  ninety -four,  such  manufactures  of 
flax  containing  more  than  one  hundred  threads  to  the  .square  inch,  count- 
ing both  warp  and  filling,  shall  be  subject  to  a  duty  of  35  per  centum  ad 
valorem  in  lieu  of  the  duty  herein  provided. 

374.  All    manufactures  of  jute,  or  other  vegetable  fiber,   except  flax, 

hemp,  or  cotton,  or  of  which  jute,  or  other  vegetable  fiber,  except  flax, 

hemp,  or  cotton,  is  the  component  material  of  chief  value,  not  specially 

provided  for  in  this  Act,  valued  at  5  cents  per  pound  or  less,  2  cents  per 

.pound  ;  valued  above  5  cents  per  pound,  40  per  centum  ad  valorem. 

334.  Brown  and  bleached  linens,  ducks,  canvas,  paddings,  cot  bottoms, 
diapers,  crash,  huckabacks,  *  ♦  *  lawns,  or  other  manufactures  of 
flax,  jute,  or  hemp,  or  of  which  flax,  jute,  or  hemp  shall  be  the  component 
material  of  chief  value,  not  specially  enumerated  or  provided  for  In  this 
Act,  35  per  centum  ad  valorem. 

33G.  *  *  *  all  manufactures  of  flax,  or  of  which  flax  shall  be  the 
component  material  of  chief  value,  not  specially  enumerated  or  provided 
.  for  in  this  Act,  40  per  centum  ad  valorem. 


SCHEDULE  J — FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTURES  OF.    553 


1883 


350.  All  other  manufactures  of  hemp  or  manila,  or  of  which  hemp  or 
maniia  shall  be  a  component  material  of  chief  value,  not  specially  enu- 
merated or  provided  for  in  this  Act,  35  per  centum  ad  valorem. 

351.  Grass  cloth  and  other  manufactures  of  jute,  ramie,  China,  and 
sisal  grass,  not  specially  enumerated  or  provided  for  in  this  Act,  35  per 
centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Bumpers  or  Fenders,  used  for  unloading  beer  barrels,  classified  as  manu- 
factures of  vegetable  fiber  under  paragraph  284,  were  claimed  dutiable  as  manu- 
factures of  gi'ass  at  25  per  cent  ad  valorem  under  paragraph  368.  Protest  over- 
ruled.   Ab.  34119  (T.  D.  33913)  followed.— Ab.  38391. 

Jute  Padding. — A  woven  fabric  known  as  padding,  composed  of  jute  and 
cotton,  jute  chief  value,  was  held  properly  classified  as  a  manufacture  of  vege- 
table fiber  under  paragraph  284. — Ab.  37515. 

Union  Table  Damask — Towels. — Union  towels  and  table  damask  classified 
as  manufactures  of  flax  at  35  per  cent  ad  valorem  under  paragraph  284. 

The  union  table  damask,  found  from  the  report  of  the  appraiser  to  be  in 
chief  value  of  cotton  jacquard,  figured,  was  held  dutiable  at  30  per  cent  under 
paragraph  258.  Protests  overruled  as  to  union  towels  found  to  be  in  chief  value 
of  flax,  dutiable  under  paragraph  284,  as  classified. — Ab.  38815. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Vegetable  Fiber  Fendei'.— A  reed-filled,  coir-rope  fender,  the  inner  portion 
made  of  refuse  cane,  bamboo,  or  reed,  covered  with  a  framework  of  woven 
coir  rope,  classified  as  in  chief  value  of  vegetable  fiber  under  paragraph  358, 
was  claimed  to  be  in  chief  value  of  wood,  dutiable  under  paragraph  215.  Pro- 
test overruled.— Ab.  31517  (T.  D.  33242). 

Flax  Towels. — The  protestants  claimed  that  flax  towels  weighing  more  than 
4i  ounces  per  square  yard  were  dutiable  under  paragraph  358,  providing  for 
"  woven  articles  of  flax  "  rather  than  as  "  woven  articles  of  flax  weighing  4^ 
ounces  or  more  per  square  yard  "  (par.  357). 

Following  the  principle  laid  down  in  G.  A.  7111  (T.  D.  31001),  these  protests 
are  overruled.— Ab.  25359  (T.  D.  31524). 

Flax  Wool  Fabrics. — Twill  lappings,  composed  of  flax  and  wool,  assessed 
under  paragraph  378,  held  dutiable  under  the  appropriate  provision  of  para- 
graph 357.  U.  S.  V.  Johnson  (157  Fed.  Rep.,  754;  T.  D.  28516)  followed.— Ab. 
29454  (T.  D.  32751). 

Ramie  Strips. — An  inspection  of  the  official  sample  clearly  indicates  that 
the  merchandise  in  question  is  not  a  braid  in  fact,  and  as  the  testimony  shows 
that  it  is  not  so  known  commercially,  but  is  material  for  making  braids,  we 
hold  that  it  is  properly  dutiable  as  a  manufacture  of  ramie  at  the  rate  of  45 
per  cent  ad  valorem  under  paragraph  858. — Ab.  28275  (T.  D.  32455). 

Tagal  Thread  was  held  properly  classified  as  a  vegetable  fiber  under  para- 
graph 358,  and  not  dutiable  as  threads,  twines,  or  cords  under  paragraph  340, 
or  as  yarn  (par.  341).     Ab.  10507  (T.  D.  27223)  cited.— Ab.  31938  (T.  D.  33338). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Artists'  Canvas  Coated  on  One  Side  With  Paint. — So-called  Roman  can- 
vas, used  by  artist?  for  oil  painting,  composed  of  flax  and  coated  on  one  side 
with  paint,  the  other  side  remaining  in  its  original  condition,  is  dutiable  under 
paragraph  346  as  a  woven  fabric,  and  not  under  paragraph  347  as  a  manufac- 


554  DIGEST   OF   CUSTOMS  DECISIONS. 

ture  of  flax  not  specially  provi<led  for.  This  process  of  coating  canvas  does 
not  so  change  its  character  as  to  remove  it  from  the  application  of  a  provision 
for  fabrics  the  rate  of  duty  on  which  is  fixed  by  their  weight  and  by  the  num- 
ber of  threads  per  square  inch.  In  re  Wynian  (G.  A.  2000)  and  In  re  Lamb 
(G.  A.  3;i33)  followed.— T.  D.  21325  (G.  A.  4465). 

HIankets  of  Jute  and  Cattle  Hair. — Horse  blankets  composed  of  jute,  cattle 
iinir,  and  cotton,  jute  chief  value,  but  cattle  hair  an  important  and  con.splcuous 
constituent,  fashi'nied  to  conform  to  the  shape  of  the  animal,  and  the  edges  or 
borders  of  which  are  secured  by  cotton  braid,  the  articles  being  designed  ex- 
pressly to  be  worn  in  the  stable  or  on  cars  or  in  vessels  during  tran.sportation, 
and  which  are  generally  de.signated  in  trade  as  horse  blankets  and  known  by 
dealers  variously  as  "  jute  hor.<;e  blankets,"  "  jute  blankets,"  "  Yorkshire  blank- 
ets," "  shii>ping  blankets,"  and  as  "jute  rugs,"  are  dutiable  at  22  cents  per 
pound  and  30  per  cent  ad  valorem  under  the  provision  in  paragraph  307,  for 
"  blankets  compose<l  wholly  or  in  part  of  wool,"  and  not  at  45  per  cent  ad 
valorem  under  paragraph  347  or  447,  nor  20  per  cent  ad  valorem  under  sec- 
tion 6.— T.  D.  229S5  (G.  A.  4913). 

Flax  Articles  and  fabrics  weighing  less  than  4i  ounces  per  square  yard  and 
containing  less  than  100  threads  per  square  inch  are  not  provided  for  by  any 
of  the  provisions  of  paragraph  346,  and,  unless  otherwise  specilically  provided 
for  in  said  act,  are  dutiable  as  manufactures  of  flax  under  the  provisions  of 
paragraph  347.— T.  D.  24084  (G.  A.  5238). 

Flax-Wool  Fabrics,  in  which  flax  is  the  more  valuable  element,  are  dutiable 
under  paragraph  346  as  fabrics  in  chief  value  of  flax,  rather  than  under  para- 
graph 366  as  manufactures  in  part  of  wool,  a  contrary  classification  not  being 
required  by  the  proviso  in  paragraph  391  of  the  silk  schedule  that  "  all  manu- 
factures, of  which  wool  is  a  component  material,  shall  be  classified  and  as- 
sessed for  duty  as  manufactures  of  wool." — U.  S.  v.  Walsh  (C.  C.  A.),  T.  D. 
28325 ;  T.  D.  28516  affirmed. 

Fabrics  composed  of  a  flax  warp  and  a  wool  weft,  flax  being  the  component 
of  chief  value,  are  more  specifically  provided  for  under  paragraph  346  as 
fabrics  composed  in  chief  value  of  flax  than  under  paragraph  366  as  "  manu- 
factures made  wholly  or  in  part  of  wool."  U.  S.  v.  Johnson  (T.  D.  28516) 
followed.— T.  D.  28648  (G.  A.  6697). 

Flax-wool  fabrics  in  which  flax  is  the  more  valuable  element  are  dutiable 
under  paragraph  346  as  fabrics  in  chief  value  of  flax,  rather  than  under  para- 
graph 366  as  manufactures  in  part  of  wool,  a  contrary  classification  not  being 
required  by  the  proviso  in  paragraph  391  of  the  silk  schedule  that  "  all  manu- 
factures, of  which  wool  is  a  component  material,  shall  be  classified  and  assessed 
for  duty  as  manufactures  of  wool." — U.  S.  v.  Wilkinson  Co.  (C.  C),  T.  D. 
28105;  Ab.  12331  (T.  D.  27545)  affirmed. 

Jute  Netting  Bags. — Netting  bags  composed  of  jute  fibers  resembling  twine, 
and  which  are  fabricated  in  substantially  the  same  manner  as  a  fish  net,  are 
dutiable  at  the  rate  of  45  per  cent  ad  valorem  as  manufactures  of  jute  under 
the  provisions  of  paragraph  347,  and  not  as  "  nets  "  or  "  netting  "  at  the  rate 
of  60  per  cent  ad  valorem  imder  the  provisions  of  paragraph  339.  Ederer  v. 
U.  S.  (T.  D.  25111).— T.  D.  25193  (G.  A.  5639). 

Jute  Squares. — We  are  of  the  opinion  that  the  work  bestowed  upon  these 
articles  in  their  present  shape,  cutting  them  into  squares  of  the  size  of  the 
ultimate  completed  article  and  stamping  or  stenciling  them  with  designs  for 
embroidery,  has  removed  them  beyond  the  stage  of  "  fabrics."  We  hold  the 
articles  dutiable  at  the  rate  of  45  per  cent  ad  valorem  under  paragraph  347. — 
Ab.  22340  (T.  D.  30208). 


SCHEDULE  J — FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTUKES  OF.    555 

Knotted  Hemp  Fibers. — The  merchandise  classified  as  manufactures  of 
hemp  under  paragraph  347,  and  claimed  to  be  dutiable  as  hemp  yarn  under 
paragraph  341,  consists  of  hemp  fibers  knotted  together  and  wound  on  spools. 
This  merchandise  differs  from  the  yarn  of  commerce  in  that  it  has  not  been 
spun  but  is  simply  hemp  fibers  knotted  together.  We  find  that  it  is  not  a 
yarn.— Ab.  10507  (T.  D.  27223). 

Fringed  and  Revered  Linen  Towels. — Fringes  of  linen  towels  which  con- 
tain warp  threads  only  are  not  to  be  included  in  the  ascertainment  of  the 
specific  or  square-yard  feature  of  the  duty  pi'ovided  for  in  paragraph  346. 

The  portion  of  the  fabric  which  is  revered  or  folded  and  forms  the  hem  in 
linen  towels  is  to  be  included  in  the  ascertainment  of  the  specific  or  square- 
yard  feature  of  the  duty  provided  for  in  said  paragraph. — T.  D.  18979  (G.  A. 
4077). 

Lithographic  Prints  on  Canvas.— Merchandise  classified  as  manufactures 
of  flax  under  paragraph  347  is  a  print  of  a  farm  scene  mounted  on  a  wooden 
picture  stretcher.  The  print  on  canvas  is  made  entirely  by  the  lithographic 
process.  The  first  impression  and  the  colors  are  all  successively  printed  from 
stone  by  lithography.  The  merchandise  is  dutiable  properly  under  the  pro- 
visions of  paragi-aph  400.— Ab.  22252  (T.  D.  30165). 

Turkish  Towels  composed  wholly  or  in  chief  value  of  flax  are  dutiable  under 
the  provisions  of  paragraph  346,  according  to  the  statutory  particulars  therein 
described.— T.  D.  25763  (G.  A.  5844). 

Weight  of  Fringed  Linens. — To  ascertain  the  weight  per  square  yard  of 
fringed  linen  goods  for  the  purpose  of  finding  the  appropriate  rate  of  duty 
under  paragraph  346,  the  weight  of  the  solid  portion  of  the  fabric  should  be 
divided  by  the  area  of  the  same  portion,  the  weight  and  area  of  the  fringe  being 
disregarded  in  the  computation.  In  re  Field  (G.  A.  4335)  overruled. — T.  D. 
23730  (G.  A.  5141). 

Woven  Fabrics  and  Articles  of  Flax. — The  proviso  in  paragraph  346,  pre- 
scribing a  minimum  rate  of  50  per  cent  ad  valorem  on  "  the  foregoing  articles 
in  this  paragraph,"  includes  the  "  woven  fabrics  "  as  well  as  the  "  articles  " 
covered  by  that  clause  of  said  paragraph  to  which  the  proviso  is  attached. 
Woven  cloths  in  the  piece,  weighing  more  than  4^  ounces  per  square  yard,  are 
accordingly  subject  to  the  terms  of  the  proviso. 

The  provision  for  "  woven  fabrics  "  in  the  final  clause  of  said  paragraph  346 
is  not  limited  in  its  application  to  cloths  and  other  goods  in  the  piece,  but 
includes  as  well  completed  articles  in  condition  ready  for  use.  Accordingly 
flax  doilies,  towels,  etc.,  weighing  less  than  4i  ounces  per  square  yard  and  con- 
taining more  than  100  threads  to  the  square  inch,  are  dutiable  at  35  per  cent 
ad  valorem  under  said  paragraph  as  "  woven  fabrics,"  and  not  at  45  per  cent 
ad  valorem  under  paragraph  347  as  manufactures  of  flax  not  specially  provided 
for.  U.  S.  V.  McBratney  (105  Red.  Rep.,  767)  followed,  affirming  99  id.,  424; 
In  re  Wilmerding  (G.  A.  4120)  modified.— T.  D.  22920  (G.  A.  4896). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Black  Burlaps  and  Buckram. — Black  jute  padding,  sometimes  called  "  black 
burlaps,"  dyed,  sized,  and  calendered,  is  dutiable  under  paragraph  277  and  is 
not  exempt  from  duty  as  "  burlaps  "  under  paragraph  424^.  McLeod  v.  U.  S. 
(75  Fed.  Rep.,  927)  followed.  Jute  "buckram"  likewise  is  not  free  of  duty  as 
burlaps  under  said  paragraph  424^,  but  is  dutiable  as  a  manufacture  of  jute 
under  said  paragraph  277.  In  re  Lamb  (G.  A.  2251)  overruled. — T.  D.  18309 
(G.  A.  3950). 


556  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bookbinders'  Flax  Wel)l)inf;,  (••mposed  of  flax  and  cotton  (flax  chief 
value),  known  as  webbing',  slirt'oued  web,  or  parchment  substitute,  from  one- 
lialf  to  three-fourtbs  of  an  inch  wide,  is  dutiable  according  to  count  of  threads. 

This  paragraph  is  applicable  to  woven  fabrics  not  otherwise  specially  pro- 
vided for  in  which  the  number  of  threads  can  be  accurately  ascertained  regard- 
less of  count.— T.  D.  l'2i;?8   (G.  A.  1000). 

Black  Burlaps  (Canvas  Padding). — Certain  goods  dyed  black,  sized,  and 
subjected  to  a  process  of  ironing  which  imparts  a  degree  of  polish,  sometimes 
known  as  black  burlaps,  held  dutiable  as  a  manufacture  of  jute  and  not  as 
burlaps. 

Burlaps  is  a  commercial  term  of  American  origin  and  is  understood  to  mean 
in  trade  a  coarse,  textile  fabric,  composed  of  flax,  hemp,  or  jute  (but  more 
recently  of  jute  only),  plain  woven  in  a  single  weft  and  single  warp,  varying  in 
width  from  12  to  l!16  inches  and  in  weight  from  16  to  20  ounces  per  yard. — 
T.  D.  12357   (G.  A.  1129). 

Canvas,  Padding,  Etc. — Articles  woven  of  flax  and  of  jute  and  flax,  less  than 
60  inches  in  width,  used  chiefly  in  the  manufacture  of  clothing,  for  stiffening 
collars  and  fronts  of  coats  and  other  garments,  and  as  bands  in  trousers,  known 
conmiercially  as  canvas,  padding,  ducks,  coatings,  etc.,  are  dutiable  as  manufac- 
tures of  flax  and  as  manufactures  of  jute  and  flax  and  not  as  burlaps. — White  v. 
U.  S.,  72  Fed.  Rep.,  251 ;  65  Fed.  Rep.,  788,  alhrmed. 

Coir  Hawsers. — Hawsers  made  of  coir,  a  flber  obtained  from  coconut  husks, 
is  a  manufacture  of  vegetable  fiber.— T.  D.  12208  (G.  A.  1022). 

Embroidery  Canvas,  a  loose  or  open  woven  fabric  composed  of  jute,  used 
by  upholsterers,  i.=-.  dutiable  as  a  manufacture  of  jute  and  not  as  burlap.s. — T.  D. 
14137  (G.  A.  2136). 

Fiber  Cloth,  a  coarse  stiff  fabric,  the  weft  composed  of  cotton  and  the  warp 
of  grass  fiber,  dyed  and  subjected  to  treatment  with  some  gelatinous  substance 
to  make  it  resemble  horsehair,  is  dutiable  as  a  manufacture  of  vegetable 
fiber.— T.  D.  1.S661  (G.  A.  1899). 

Fringed  Huckaback  Towels. — Fringed  linen  towels  and  cloths  are  dutiable 
as  countable  goods.— T.  D.  12642  (G.  A.  1291)  ;  T.  D.  12647  (G.  A.  1296). 

Grass  Cloth,  a  woven  fabric  of  fine  texture  woven  from  the  fiber  of  the 
ramie  plant,  is  dutiable  as  a  manufacture  of  vegetable  fiber  and  not  as  a  manu- 
facture of  grass.- -T.  D.  12223  (G.  A.  1037). 

Hammocks  (Hemp  and  Sisal  Grass). — Hammocks  made  from  a  vegetable 
fiber  known  as  sisal  grass,  sisal  hemp,  agate  fiber,  or  Mexican  hemp,  are  manu- 
factures of  vegetable  fiber.— T.  D.  12354  (G.  A.  1126). 

Linen  Tapes,  less  than  1  inch  in  width,  of  fine  texture,  and  containing  over 
100  threads  to  the  square  inch,  counting  both  warp  and  filling. 

Applying  the  principles  enunciated  in  G.  A.  998  to  the  linen  tapes  in  this 
case,  we  hold  they  are  dutiable  at  35  per  cent  ad  valorem,  under  the  provisions 
of  paragraph  371,  as  claimed  by  the  appellants.— T.  D.  12649  (G.  A.  1298). 

Burlaps  (So  Called). — Superheavy  pelissier  canvas,  a  coarse  woven  fabric 
with  a  blue  stripe  about  an  inch  from  either  selvage,  made  from  well-twisted 
yarn,  not  sized  or  calendered,  but  having  a  dull  lusterless  surface  resembling  sail 
duck  or  canvas,  and  containing  40  or  42  threads  to  the  square  inch,  counting 
warp  and  weft,  for  use  as  tailor's  canvas  or  padding,  is  dutiable  as  a  manufac- 
ture of  jute.— T.  D.  12570  (G.  A.  1254). 


SCHEDULE  J FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTURES  OF.    557 

Plaited  Jute  Sash  Cord. — A  plaited  cord  about  oue-fourth  of  an  inch  in  diam- 
eter, composed  oi  jute  fiber,  untarretl,  known  as  sash  cord,  is  dutiable  as  a 
manufacture  of  jute.— T.  D.  12360  (G.  A.  1132). 

Stay  Laces,  about  one-fourth  of  an  inch  in  width  and  from  2  to  3  yards 
long,  composed  of  flax  or  linen  threads  braided  into  a  flat  fabric,  with  metal 
tags  of  insignificant  value  attached  thereto,  and  being  of  the  same  general 
character  as  the  articles  which  were  the  subject,  in  part,  of  the  board's  de- 
cision of  March  15,  1892  (G.  A.  1298).  The  goods  to  which  our  finding  of 
fact  relates  were  assessed  for  duty  at  50  per  cent  ad  valorem,  under  the  pro- 
visions of  paragraph  371,  and  are  claimed  by  the  appellants  to  be  dutiable 
at  35  per  cent  ad  valorem,  under  the  provisions  of  the  same  paragraph.  This 
claim  is  overruled,  and  the  collector's  action  is  affirmed  in  accordance  with 
G.  A.  1298.— T.  D.  13437  (G.  A.  1774). 

Turkish  Towels  of  flax  dutiable  as  manufactures  of  flax. — T.  D.  13963 
(G.  A.  2068). 

Jute  Binding  Twine.— Twine  for  binding  fodder,  grain,  or  shingles,  com- 
posed of  jute  and  Indian  hemp  (jute  chief  value),  is  dutiable  as  a  manu- 
facture of  jute  and  not  as  binding  twine  composed  wholly  or  in  part  of  sunn, 
or  as  twine  or  tarred  cordage.— T.  D.  14951  (G.  A.  2580). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Canvas,  Paddings,  Etc. — Certain  manufactures  of  jute  varying  in  width 
from  18  to  24  inches,  sized  and  having  a  patent  selvage,  found  by  the  jury  to 
be  paddings  or  canvas  and  not  burlaps  as  known  in  trade  and  commerce  in 
this  country  at  and  prior  to  the  passage  of  this  act.  The  terms  "  burlaps  "  and 
"  paddings  "  are  commercial  terms. — Lamb  v.  Robertson,  38  Fed.  Rep.,  716. 

Horse  Cloth  or  Horse  Sacking,  a  coarse  jute  fabric  similar  in  appearance 
to  jute  bagging,  falling  within  this  and  paragraph  334  is,  in  accordance  with 
R.  S.  2499,  dutiable  as  bagging  and  not  as  a  manufacture  of  jute. — T.  D.  10538 
(G.  A.  188). 

Table  Covers  Composed  of  Jute  and  Metal  (jute  chief  value)  are  dutiable 
as  manufactures  of  which  jute  is  the  component  material  of  chief  value  and 
not  as  manufactures  composed  in  part  of  metal.  The  former  provision  is  more 
specific  than  the  latter.— T.  D.  10732  (G.  A.  285)  ;  T.  D.  10724  (G.  A.  277). 

Crash  or  Canvas  and  Burlaps. — Twilled  cloth  26  inches  wide  composed  of 
linen  warp  and  bleached  jute  weft  dutiable  as  crash. — T.  D.  10953  (G.  A.  448). 

Linen  Tapes. — As  linen  tapes  composed  wholly  of  flax  or  of  which  flax  is  the 
component  material  of  chief  value,  woven  in  a  loom  and  having  a  warp  and 
weft ;  linen  corset  laces,  braided  fabric ;  and  linen  braids  or  bobbins  come 
within  the  description  of  this  paragraph  and  paragraph  334,  they  are  dutiable 
(under  R.  S.,  2499)  at  the  highest  rate.  T.  D.  10341  (G.  A.  62)  ;  Dieckerhoflf  v. 
Robertson  (C.  C),  40  Fed.  Rep.,  568. 

Paragraphs  334  and  336  are  to  be  construed  by  the  rule  of  "  noscitur  a  sociis  " 
so  as  to  confine  the  concluding  general  descriptive  terms  to  articles  of  like  kind 
with  those  enumerated.  This  paragraph  is  therefore  confined  to  woven  fabrics 
capable  of  being  measured  by  the  square  yard  and  paragraph  336  to  spun  and 
twisted  goods.  Measuring  tapes  mounted  for  use,  woven  with  a  warp  and  fill- 
ing, in  complete  widths,  with  selvages,  and  not  spun  or  twisted,  are  dutiable 
under  this  paragraph  and  not  under  paragraph  336.  The  collector  had  classified 
the  articles  under  paragraph  216  as  manufactures  of  metal.  Wiebusch  «Sc  Hilger 
(Ltd.)  V.  U.  S.  (C.  C.  A.),  84  Fed.  Rep.,  451;  78  Fed.  Rep.,  807  reversed. 


558  DIGEST    OF    CUSTOMS    DECISIONS. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Oilcloth  Foundations. — The  term  "  burlaps  "  used  in  this  section  does  not 
in  tonnnercial  usage,  by  which  descriptive  terms  applied  to  articles  of  commerce 
must  be  construed,  mean  "  oilcloth  foundations  "  or  "  floor-cloth  canvas." 

"Oilcloth  foundations"  and  "floor-cloth  canvas"  are  in  commerce  convertible 
terms  for  dosiKiiating  the  same  article,  and  it  is  clear  that  Congress  intended 
that  they  .'ilKuild  be  so  understood. 

While  this  act  provides  that  an  import  duty  of  .30  per  cent  ad  valorem  shall 
l>e  levied  on  all  burlaps  and  like  manufactures  of  flax,  jute,  or  hemp,  or  of 
which  flax,  jute,  or  hemp  shall  be  the  component  material  of  chief  value, 
"  except  such  as  may  be  suitable  for  bagging  for  cotton,"  the  fact  that  such 
burlaps  are  suitable  and  can  be  and  are  used  for  oilcloth  foundations  or  for  any 
other  purpose  except  bagging  for  cotton  is  entirely  inmiaterial  and  does  not  sub- 
ject them  to  an  ad  valorem  duty  of  40  jier  cent. — Arthur  v.  Cinumings,  91 
U.  S.,  362. 


1913 


1909 


285.  Istle  or  Tampico,  when  dressed,  dyed,  or  combed,  20  per  centum 
ad  valorem. 

350.  Istle  or  Tampico,  when  dressed,  dyed,  or  combed,  20  per  centum 
ad  valorem. 


1897  (Not  enumenited.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Bassinc  or  Palmyra  Fiber. — These  goods  are  not  sufiiciently  similar  in  ma- 
terial, quality,  tt^xture,  or  the  use  to  which  they  may  be  applied  to  the  istle  or 
Tampico,  dressed,  dyed,  or  combed,  of  paragraph  2S5,  to  be  dutiable  thereunder 
by  similitude,  nor  is  their  quality  such  as  to  warrant  such  an  assessment. 
They  are  dressed  goods  and  are  dutiable  as  an  unenuinerated  manufactured 
article  under  paragraph  385. — Cone  v.  U.  S.  (Ct.  Cu.st.  Appls.),  T.  D.  .35477; 
G.  A.  Ab.  37277  reversed. 

Piassava — Vegetable  Fiber. — Merchandise  invoiced  as  vegetable  fiber,  Afri- 
can fiber,  African  bass,  and  piassava  of  Africa,  classified  as  Tampico,  dressed, 
dyed,  and  combed,  by  similitude,  at  20  per  cent  ad  valorem  under  paragraph 
285,  is  claimed  dutiable  as  a  nonenumerated  manufactured  article  at  15  per 
cent  under  paragraph  385. 

Upon  stipulation  of  counsel  and  on  the  authority  of  Cone  r.  U.  S.  (6  Ct.  Cust. 
Appls.,  — ;  T.  D.  35477),  the  merchandise  was  held  dutiable  as  claimed. — Ab. 
38689. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bass  Fiber  for  Brooms. — This  bass  fiber  has  been  subjected  to  a  process 
that  fits  it  for  a  definite  use  and  has  been  advanced,  accordingly,  from  a  crude 
state  to  that  of  a  manufactured  article.  It  was  not  entitled  to  free  entry  under 
the  tariff  act  of  1909.— U.  S.  v.  Osborn  Manufacturing  Co.  et  al.  (Ct.  Cust. 
Appls.),  T.  D.  3.5504;  (G.  A.  Ab.  37094)  T.  D.  35020  reversed. 

Piassava.— The  report  of  the  appraiser  that  the  grasses  of  the  importation 
were  ciit  to  lengihs  to  be  used  in  the  manufacture  of  brushes  ready  for  use  is 
supported  by  the  record. 


SCHEDULE  J FLAX,  HEMP,  AND  JUTE,  AND  MANUFACTUKES  OF.    559 

The  material  is  prepared  for  a  definite  use  and  is  ready  at  liand  for  its  ulti- 
mate use  in  the  manufacture  of  specified  articles  and  according  to  the  lexicons 
these  facts  make  the  material  "  dressed."  It  is  held  this  conforms  to  the  statute 
and  that  the  merchandise  was  properly  assessed  under  paragraph  480.  U.  S. 
V.  Continental  Color  &  Chemical  Co.  (2  Ct.  Cust.  Appls..  165;  T.  D.  31679), 
U.  S.  V.  Danker  &  Marston  (2  Ct.  Cust.  Appls.,  522;  T.  D.  32251),  Schoenemann 
V.  U.  S.  (119  Fed..  584)  distingiiished.— Cone  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  35149;  (G.  A.  Ab.  36238)  T.  D.  34677  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  3897. 

Palmyra  Fiber,  Crude. — Certain  palmyra  fiber,  classified  as  an  unenumer- 
ated  manufacture  under  section  6,  was  claimed  to  be  free  of  duty  under  para- 
graph 566,  relating  to  fibrous  vegetable  substances,  not  dressed  or  manufac- 
tured in  any  manner,  not  specially  provided  for.  Protest  sustained.  Ab.  7678 
(T.  D.  26649)  followed.— Ab.  23574  (T.  D.  30733). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Dressed  Piassava  Fiber. — Bahia  dressed  and  African  piassava  fiber  roughly 
hackled  and  bundled  by  the  natives  and  afterwards  drawn  and  dressed  in 
Europe  is  dutiable  as  a  nonenumerated  manufactured  article  and  not  as  an 
unmanufactured  article;  nor  is  it  free  under  paragraph  420  as  bristles,  para- 
graph 422  as  broom  corn,  paragraph  497  as  fiber,  paragraph  558  as  a  vegetable 
substance,  nor  paragraph  683  as  an  unmanufactured  wood. — T.  D.  16969  (G.  A. 
3397). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Piassava,  a  vegetable  fiber,  dres.sed,  cut,  and  suitable  for  brush  makers'  use, 
is  dutiable  as  a  nonenumerated  article  and  not  under  paragraph  229  as  a  manu- 
facture of  reed,  nor  free  under  paragraph  560  for  drugs,  etc.,  nor  paragraph 
597  as  sunn.— T.  D.  16088  (G.  A.  3052). 


SCHEDULE  K— WOOL  AND  MANUFACTURES  OF. 

[The  provisions  of  this  schedule  (K)  shall  be  effective  on  and  after  the  first 
day  of  January,  nineteen  hundred  and  fourteen,  until  which  date  the  rates  of 
duty  now  provided  by  Schedule  K  of  the  existing  law  shall  remain  in  full 
force  and  effect.     See  par.  310.] 

286.  Combed  wool  or  tops  and  roving  or  roping  made  wholly  or  in 
part  of  wool  or  camel's  hair,  and  on  other  wool  and  hair  which  have 
1913     been  advanced  in  any  manner  or  by  any  process  of  manufacture  beyond 
the  washed  or  scoured  condition,  not  specially  provided  for  in  this  sec- 
tion, 8  per  centum  ad  valorem. 

375.  On  combed  wool  or  tops,  made  wholly  or  in  part  of  wool  or 
camel's  hair,  valued  at  not  more  than  20  cents  per  pound,  the  duty  per 
pound  shall  be  two  and  one-fourth  times  the  duty  imposed  by  this 
schedule  on  one  pound  of  unwashed  wool  of  the  first  class ;  valued  at 
more  than  20  cents  per  pound,  the  duty  per  pound  shall  be  three  and 
one-third    times    the   duty    imposed   by    this   schedule   on   one   pound   of 

1909  i  unwashed  wool  of  the  first  class ;  and  in  addition  thereto,  upon  all  the 
foregoing,  30  per  centum  ad  valorem. 

376.  Wool  and  hair  which  have  been  advanced  in  any  manner  or  by 
any  process  of  manufacture  beyond  the  washed  or  scoured  condition, 
not  specially  provided  for  in  this  section,  shall  be  subject  to  the  same 
duties  as  are  imposed  upon  manufactures  of  wool  not  specially  pro- 
vided for  in  this  section. 

364.  Wool  and  hair  which  have  been  advanced  in  any  manner  or  by 

any  process  of  manufacture  beyond  the  washed  or  scoured  condition,  not 

1897    specially  provided  for  in  this  Act,  shall  be  subject  to  the  same  duties  as 

are  imposed  upon  manufactures  of  wool  not  specially  provided  for  in 

this  Act. 

279.  *     *     *     and  on  wool  of  the  sheep,  hair  of  the  camel,  goat,  alpaca, 
1894    or  other  like  animals,  In  the  form  of  roving,   roping,   or   tops,   20  per 
centum  ad  valorem. 

390.  Wools  and  hair  of  the  camel,  goat,  alpaca,  or  other  like  animals, 
in  the  form  of  roping,  roving,  or  tops,  and  all  wool  and  hair  which  have 
been  advanced  in  any  manner  or  by  any  process  of  manufacture  beyond 
the  washed  or  scoured  condition,  not  specially  provided  for  in  this  Act, 
shall  be  subject  to  the  same  duties  as  are  imposed  upon  manufactures 
of  wool  not  specially  provided  for  in  this  Act. 

1883         (No  corresponding  provision.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Hair  Tops. — Merchandise  invoiced  as  hair  tops,  made  of  Chinese  human  hair 
waste,  classified  as  a  nonenumerated  manufactured  article  under  paragraph 
385,  is  claimed  dutiable  at  8  per  cent  ad  valorem  under  paragraph  288. 

It  was  held  that  human  hair  and  articles  of  a  similar  character  are  not  pro- 
vided for  in  paragraph  286.  Protest  overruled  without  affirming  the  action  of 
the  collector.— Ab.  38842. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Wool  Tops — Entirety. — Wool  tops  imported  with  a  scouring  machine  were 
claimed  to  be  a  material  part  of  said  machine,  to  be  used  solely  for  covering 
the  top  rollers  thereof,  and  therefore  to  be  dutiable  with  the  machine  as  an  en- 
tirety under  paragraph  199,  as  manufactures  of  metal  rather  than  as  wool  tops 
(par.  375),  as  classified. 

60690°— 18— VOL  1 36  561 


1890 


562  DIGEST   OF   CUSTOMS  DECISIONS. 

It  is  clear  that  the  wool  is  not  an  essential  imri  ol  tlio  machine  which  it  ac- 
companies and  can  not  therefore  he  consiileretl  with  ilic  macliine  as  being  an 
entirety.     Note  Ab.  25775  (T.  D.  31675).— Ab.  27169  (T.  D.  ;}2(«1). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Broken  Woo!  Tops,  Designedly  Broken,  and  not  incidoiitally  prodnced  as 
refn.se  in  the  process  of  wool  manufacture,  held  not  to  ho  free  of  duty  as  woolen 
'  waste  "  under  paragraph  685,  but  dutiable  under  paragraph  279  as  "  wool  in 
the  form  of  tops."  I'atteu  v.  U.  S.  (159  U.  S.,  500;  16  Sup.  Ct.  Kep.,  89),  and 
In  re  Mauger  &  Avery  (G.  A.  3050),  followed.— T.  D.  18737  (G.  A.  4050). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

"  Wool  Tops  "  Torn  Up  into  fragments  are  not  a  manufacture  of  wool. — U. 
S.  r.  Patton  (D.  C),  46  Fed.  Rep.,  461. 

Wool  Tops. — This  paragraph  is  not  restricted  to  wool  changed  in  its  char- 
acter or  condition  for  the  purpose  of  evading  duty,  nor  to  wool  reduced  in  value 
by  the  admi.vture  of  dirt  or  any  other  foreign  substance,  but  to  cover  also  wool 
advanced  or  improved  beyond  ordinary  conditions. 

"Wool  tops,"  which  are  wool  advanced  to  an  improved  condition  over 
scoured  wool  by  the  further  processes  of  combing,  gilling.  and  winding  into 
balls,  found  to  be  "  wool  improved  in  other  tlian  ordinary  condition  "  and  liable 
to  double  duty. — Juillard  v.  Magone.  37  P'ed.  Rep.,  857. 


1913 


1909 


28  7.  Yarns  made  wholly  or  in  chief  value  of  wool.  18  per  centum  ad 
valorem. 

377.  On  yarns  made  wholly  or  in  part  of  wool,  valued  at  not  more 
than  30  cents  per  pound,  the  duty  ]ier  pound  shall  be  two  and  one-half 
times  the  duty  imposed  by  this  section  on  one  i)ound  of  unwashed  wool 
of  the  first  class,  and  in  addition  thereto  35  per  centum  ad  valorem; 
valued  at  more  than  30  cents  per  pound,  the  duty  per  pound  shall  be 
three  and  one-half  times  the  duty  imi)oscd  by  this  section  on  one  pound 
of  unwashed  wool  of  the  tirst  class,  and  in  addition  thereto  40  per  centum 
ad  valorem. 

365.  On  yarns  made  wholly  or  in  part  of  wool,  valued  at  not  more 
than  30  cents  per  pound,  the  duty  per  pound  shall  be  two  and  one-half 
times  the  duty  imposed  by  this  Act  on  one  pound  of  unwashed  wool  of 
1897  the  first  class ;  valued  at  more  than  30  cents  per  pound,  the  duty  per 
pound  shall  be  three  and  one-half  times  the  duty  imposed  by  this  Act  on 
one  pound  of  unwashed  wool  of  the  first  class,  and  in  addition  thereto, 
upon  all  the  foregoing,  40  per  centum  ad  valorem. 

280.  On  woolen  and  worsted  yarns  made  wholly  or  in  part  of  wool, 
worsted,  the  hair  of  the  camel.  *  *  *  or  other  animals,  valued  at 
not  more  than  40  cents  per  jioiuid,  30  per  centum  ad  valorem ;  valued  at 
more  than  40  cents  per  pound,  40  per  centum  ad  valorem. 

391.  On  woolen  and  worsted  yarns  made  wholly  or  in  part  of  wool, 
worsted,  the  hair  of  the  camel,  *  *  *  or  other  ainmals.  valued  at 
not  more  than  30  cents  per  p(uni(l.  the  duty  per  pound  shall  be  two  and 
one-half  times  the  duty  imposed  by  this  Act  on  a  pound  of  unwashed 
wool  of  the  first  class,  and  in  addition  thereto  ,35  per  centum  ad  valorem; 
valued  at  more  than  .30  cents  and  not  more  than  40  cents  per  pound,  the 
duty  per  pound  shall  be  thriH'  times  tlH>  duty  im]K>sed  by  this  Act  on  a 
pound  of  unwashed  wool  of  the  first  class,  and  in  addition  thereto  35  per 
centum  ad  valorem ;  valued  at  more  than  40  cents  per  pound,  the  duty 
per  pound  shall  be  three  and  one-half  times  the  duty  imposed  by  this  Act 
on  a  pound  of  unwashed  wool  of  the  first  class,  and  in  addition  thereto 
40  per  centum  ad  valorem 


1894 


1890 


SCHEDULE    K AVOOL   AND    MANUFACTURES    OF.  563 

363.  *  *  *  woolen  and  worsted  yarns,  *  *  *  valued  at  not  ex- 
ceeding,' 30  cents  per  pound,  10  cents  per  pound  ;  valued  at  above  30  cents 
per  pound  and  not  exceedins  40  cents  per  pound,  12  cents  per  pound; 
valued  at  above  40  cents  per  pound  and  not  exceeding  GO  <'en(s  per  pound, 
1883  bS  cents  per  jxiund  ;  valued  at  above  00  cents  per  pound  and  not  exceed- 
in.u  SO  cents  per  pound,  24  cents  i)(>r  pound  ;  and  in  addition  thereto, 
upon  all  tbe  above-named  articles,  3.1  per  centum  ad  valorem;  valued  at 
above  80  cents  per  pound,  3.3  cents  per  pound,  and  in  addition  tliereto  40 
per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Goat-Hair  Yarn. — Yarn  made  of  hair  of  the  common  goat,  which  was  classi- 
fied as  wool  yarn,  by  similitude,  under  paragraph  377,  was  claimed  to  be  duti- 
able as  a  nonenumerated  manufactured  article  (par.  480).  Protest  overruled. — 
Ab.  25370  (T.  D.  31524). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Worsted  Yarn,  known  conuuercially  as  genappe  yarn,  is  dutiable  as  worsted 
yarn  and  not  as  a  manufacture  of  worsted  nor  as  worsted  cord. — T.  D.  16420 
(G.  A.  3209). 

Roving  Yarns. — Worsted  roving  yarns  are  dutiable  as  worsted  yarns  and  not 
as  rovings.— T.  D.  16574  (G.  A.  3270). 

288.  Cloths,  knit  fabrics,  felts  not  woven,  and  all  manufactures  of 
every  description  made,  by  any  process,  wholly  or  in  chief  value  of  wool, 
not  specially  provided  for  in  this  section,  35  per  centum  ad  valorem ; 
cloths  if  made  in  chief  value  of  cattle  hair  or  horse  hair,  not  specially 
provided  for  in  this  section,  25  per  centum  ad  valorem ;  plushes,  velvets, 
and  all  other  pile  fabrics,  cut  or  uncut,  woven  or  knit,  whether  or  not  the 
pile  covers  the  entire  surface,  made  wholly  or  in  chief  value  of  wool,  and 
articles  made  wholly  or  in  chief  value  of  such  plushes,  velvets,  or  pile 
fabrics,  40  per  centum  ad  valorem ;  stockings,  hose,  and  half  hose,  made 
on  knitting  machines  or  frames,  composed  wholly  or  in  chief  value  of 
wool,  not  specially  provided  for  in  this  section,  20  per  centum  ad  va- 
lorem ;  stockings,  hose,  and  half  hose,  selvaged,  fashioned,  narrowed,  or 
shaped  wholly  or  in  part  by  knitting  machines  or  frames,  or  knit  by  hand, 
including  such  as  are  commercially  known  as  seamless  stockings,  hose 
and  half  hose,  and  clocked  stockings,  hose  and  half  hose,  gloves  and 
mittens,  all  of  the  above,  composed  wholly  or  in  chief  value  of  wool,  if 
valued  at  not  more  than  .$1.20  per  dozen  pairs,  30  per  centum  ad  va- 
lorem ;  if  valued  at  more  than  $1.20  per  dozen  pairs,  40  per  centum  ad 
valorem ;  press  cloth  composed  of  camel's  hair,  not  .specially  provided  for 
in  this  section,  10  per  centum  ad  valorem. 

378.  On  cloths,  knit  fabrics,  and  all  manufactures  of  every  description 
made  wholly  or  in  part  of  wool,  not  specially  provided  for  in  this  section, 
valued  at  not  more  than  40  cents  per  pound,  the  duty  per  pound  shall  be 
three  times  the  duty  imposed  by  this  section  on  a  pound  of  unwashed  wool 
of  the  first  class  ;  valued  at  above  40  cents  per  pound  and  not  above  70  cents 
per  pound,  the  duty  per  pound  shall  be  four  times  the  duty  imposed  by 
this  section  on  one  pound  of  unwashed  wool  of  the  first  class,  and  in 
addition  thereto,  upon  all  the  foregoing,  50  per  centum  ad  valorem ;  val- 
ued at  over  70  cents  per  pound,  the  duty  per  pound  shall  be  four  times  the 
duty  imposed  by  this  section  on  one  pound  of  unwashed  wool  of  the  first 
class  and  55  per  centum  ad  valorem. 

3g2.  *  *  *  felts  not  woven,  and  not  specially  provided  for  in  this 
section,  composed  wholly  or  in  part  of  wool,  the  duty  per  pound  shall  be 
four  times  the  duty  imposed  by  this  section  on  one  pound  of  unwashed 
wool  of  the  first  class,  and  in  addition  thereto  60  per  centum  ad  valorem. 

443.  Plushes  and  woven  fabrics  (except  crinoline  cloth  and  hair  seat- 
ing) and  manufactures  thereof,  composed  of  the  hair  of  the  camel, 
*  *  *  or  any  animal,  combined  with  wool,  vegetable  fiber,  or  silk, 
,  shall  be  classified  and  dutiable  as  manufactures  of  wool. 


1913 


1909 


5G4 


DIGEST   OF   CUSTOMS  DECISIONS. 


1897 


3f)0.  On  cloths,  knit  talirics,  iind  all  inaiuifafturos  of  every  descriittion 
made  wholly  or  in  part  of  wool,  not  speeially  provided  for  in  this  Act, 
vaUietl  at  not  more  tlian  40  cents  per  pound,  the  duty  per  pound  shall  he 
three  times  the  duty  imposed  hy  this  Act  on  a  pound  of  unwashed  wool 
of  the  first  class ;  valued  at  ahove  40  cents  per  pound  and  not  ahove  70 
cents  per  pound,  the  duty  jter  pound  sliall  he  four  times  the  duty  imposed 
hy  tliis  Act  on  t)ne  pound  of  unwashed  wool  of  the  first  class,  and  in 
addition  thereto,  upon  all  the  forej,'oinj:,  50  jn-r  centum  ad  valorem;  val- 
ued at  over  TO  cents  jier  pound,  the  duty  i)er  pound  sliall  he  four  limes 
th(>  duty  imposed  hy  this  Act  on  one  pound  of  unwashed  wool  of  the  first 
cla.ss  and  55  per  centum  ad  valorem. 

370.  *  *  *  felts  not  woven  and  not  specially  provided  for  in  this 
Act,  composed  wholly  or  in  part  of  wool,  the  duty  per  pound  shall  be 
four  times  the  duty  imposed  by  this  Act  on  one  pound  of  unwashed  wool 
,of  the  first  class,  and  in  addition  thereto  60  per  centum  ad  valorem. 


1894 


1890 


281.  On  knit  fabrics,  and  all  fabrics  made  on  knitting  machines  or 
frames,  not  includins  wearing;  apparel,  *  *  *  made  wholly  or  in 
part  of  wool,  worsted,  the  hair  of  the  camel,  goat,  aljjaca,  or  other  ani- 
mals, valued  at  not  exceeding  40  cents  jier  pound,  35  per  centum  ad 
valorem ;  valued  at  more  than  40  cents  per  pound,  40  per  centum  ad 
valorem. 

282.  *  *  *  felts  for  printing  machines,  composed  wholl.v  or  in  part 
of  wool,  the  hair  of  the  camel,  poat,  alpaca,  or  other  animals,  valued  at 
not  more  than  30  cents  per  pound,  25  per  centum  ad  valorem;  valued  at 
more  than  30  and  not  more  than  40  cents  per  pound,  30  per  centum  ad 
valorem;  valued  at  more  than  40  cents  per  pound,  35  per  centum  ad  va- 
lorem ;     *     *     *. 

283.  *  *  *  and  on  all  manufactures,  composed  wholly  or  in  jiart  of 
wool,  worsted,  the  hair  of  the  camel,  *  *  *  or  other  animals,  in- 
cludinj.'  such  as  have  India  rubber  as  a  component  material,  and  not 
specially  provided  for  in  this  Act,  valued  at  not  over  50  cents  per  pcuiud, 
40  per  centum  ad  valorem;  valued  at  more  than  50  cents  per  pound,  50 
per  centum  ad  valorem. 

284.  *  *  *  felts  not  specially  provided  for  in  this  Act,  all  the  fore- 
going composed  wholly  or  in  i>art  of  wool,  worsted,  the  hair  of  the 
camel,  goat,  alpaca,  or  other  animals,  including  those  having  India  rub- 
ber as  a  component  material,  valued  at  above  .$1.50  per  pound.  50  per 
centum  ad  valorem  ;  valued  at  less  than  .$1.50  per  poiuid,  45  per  centum 
ad  valorem. 

297.  The  reduction  of  the  rates  of  duty  herein  provided  for  manu- 
factures of  wool  shall  take  effect  January  first,  eighteen  hundred  and 
ninety-five. 

392.  On  woolen  or  worsted  cloths,  *  *  *  knit  fabrics,  and  all  fab- 
rics made  on  knitting  machines  or  frames,  and  all  maiuitaclures  of 
every  description  made  wholly  or  in  part  of  wool,  worsted,  the  hair  of  the 
camel,  goat,  alpaca,  or  other  aninuils,  not  specially  provided  for  in  this 
Act,  valued  at  not  more  than  30  cents  per  pound,  the  duty  per  pound 
shall  be  three  times  the  duty  imposed  by  this  Act  on  a  pound  of  un- 
washed wool  of  the  first  class,  and  in  addition  thereto  40  per  centum  ad 
valorem ;  valued  at  more  than  30  and  not  more  than  40  cents  jier  pound, 
the  duty  per  pound  shall  be  three  and  one-half  times  the  duty  impo.sed 
by  this  Act  on  a  pound  of  unwashed  wool  of  the  first  class,  and  in  addi- 
tion thereto  40  per  centum  ad  valorem;  valued  at  above  40  cents  per 
liound,  the  duty  per  pound  shall  be  four  times  the  duly  imposed  by  this 
Act  on  a  pound  of  unwashed  wool  of  the  first  class,  and  in  addition 
tliereto  50  per  centum  ad  valorem. 

.396.  *  *  *  felts  not  woven,  and  not  specially  provided  for  in  this 
Act,  iuid  plushes  and  otlier  pile  fabrics,  all  the  foregoing  composed  wholly 
or  in  part  of  wool,  worsted,  the  hair  of  the  camel,  goat,  alpaca,  or  other 
animals  the  duty  per  pound  .shall  be  four  and  one-half  times  the  duty 
imposed  by  this  Act  on  a  pound  of  unwashed  wool  of  the  first  class,  and 
,  in  addition  thereto  60  per  centum  ad  valorem. 


May 

9, 
1890 


SCHEDULE    K WOOL   AND   MANUFACTURES   OF.  565 

[Act  May  9,  1890,  26  U.  S.  Stat..  105.] 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the 
United  States  of  America  in  Congress  assonbled,  That  the  Secretary 
of  the  Treasury  be,  and  he  hereby  is,  authorized  and  directed  to  chissify 
as  woolen  cloths  all  Iniiiorts  of  worsted  cloth,  whether  known  under  the 
name  of  worsted  cloth  or  under  the  names  of  worsteds  or  diagonals  or 
otherwise. 

3G2.  Woolen  cloths,  *  *  *  ^nd  all  manufactures  of  wool  of  every 
description,  made  wholly  or  in  part  of  wool,  not  specially  enumerated 
or  provided  for  in  this  Act,  valued  at  not  exceeding  SO  cents  per  pounil, 
35  cents  per  pound  and  35  per  centum  ad  valorem ;  valued  at  above  80 
cents  per  pound,  35  cents  per  pound,  and  in  addition  thereto  40  per 
centum  ad  valorem. 

3G3.  *  *  *  knit  goods,  and  all  goods  made  on  knitting  frames,  bal- 
moi-als,  *  *  *  aijfi  ^n  manufactures  of  every  description,  composed 
wholly  or  in  part  of  worsted,  the  hair  of  the  alpaca,  goat,  or  other 
animals  (except  such  as  are  composed  in  part  of  wool),  not  specially 
1883  {  enumerated  or  provided  for  in  this  Act,  valued  at  not  exceeding  30 
cents  per  pound,  10  cents  per  pound ;  valued  at  above  30  cents  per 
pound,  and  not  exceeding  40  cents  per  pound,  12  cents  per  pound; 
valued  at  above  40  cents  per  pound,  and  not  exceeding  60  cents  per 
pound,  18  cents  per  pound ;  valued  at  above  60  cents  per  pound,  and 
not  exceeding  80  cents  per  pound,  24  cents  per  pound ;  and  in  addition 
thereto,  upon  all  of  the  above-named  articles,  35  per  centum  ad  valorem ; 
valued  at  above  80  cents  per  pound,  35  cents  per  pound,  and  in  addition 
thereto  40  per  centum  ad  valorem. 

379.  Endless  belts  or  felts  for  paper  or  printing  machinery,  20  cents 
,  per  pound  and  30  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OP  1913. 

Cattle-Hair  Cloth,  Teaseled. — Cloth  composed  of  cattle  hair  and  cotton,  de- 
scribed by  the  appraiser  as  having  a  plush  effect  produced  on  the  surface  by 
teaseling,  classified  as  mohair  plush  under  paragraph  309,  was  held  dutiable  as 
cloth  made  of  cattle  hair  (par.  288),  the  board  holding  that  the  fabric  in  ques- 
tion does  not  come  within  the  definition  of  pile  fabrics  in  G.  A.  7572  (T.  D. 
34545)  for  the  reason  that  no  pile  was  produced  in  the  process  of  weaving,  the 
nap  or  hairy  surface  having  been  produced  by  teaseling. — Ab.  38294. 

Cattle-hair  cloth  containing  small  percentage  of  mohair  dutiable  at  the  rate 
of  25  per  cent  ad  valorem  under  paragraph  288. — Dept.  Order  (T.  D.  34624). 

Cattle-Hair  Felt. — A  felted  fabric  in  chief  value  of  cattle  hair,  imported  in 
rolls  and  used  for  undercarpeting,  is  properly  dutiable  under  the  provision  in 
paragraph  288,  covering  "  cloths  if  made  in  chief  value  of  cattle  hair,  *  *  * 
25  per  centum  ad  valorem,"  and  not  under  another  provision  of  said  paragraph 
covering  "  felts  not  woven,  *  *  *  wholly  or  in  chief  value  of  wool,  *  *  * 
35  per  centum  ad  valorem." — T.  D.  36587  (G.  A.  7944). 

Hair  Press  Cloth  Mats. — Camel's-hair  press  cloth  mats  dutiable  at  the  rate 
of  35  per  cent  ad  valorem  as  manufactures  of  wool  under  paragraph  288,  and 
combination  goat's-hair  and  camel's-hair  mats  dutible  at  the  rate  of  15  per  cent 
ad  valorem  under  paragraph  385  where  goat  hair  is  the  element  of  chief 
value.— Dept.  Order  (T.  D.  34285). 

Mohair  Fancy. — Certain  cloth  invoiced  as  mohair  fancy,  classified  as  mo- 
hair and  cotton  cloth,  mohair  chief  value,  under  paragraph  308,  is  claimed 
dutiable  as  cloth  or  manufactures  in  chief  value  of  wool. 

It  was  found  that  no  mohair  is  used  in  the  manufacture  of  this  cloth  and 
that  it  is  composed  in  chief  value  of  luster  wool.  It  was  held  dutiable  under 
paragraph  288.— Ab.  38846. 


566  DIGEST   OP   CUSTOMS  DECISIONS. 

r»)\\<l(>r  Puffs — l*il«'  Fabrii's. — Protests  ovi-rruhMl  as  to  powder  pads  or  puffs 
•  lassitied  as  articles  otnuposed  in  oliief  value  of  wool  pile  fabrics  under  para- 
icraphs  2SS.— Ah.  38348. 

Wool  F»'lt  of  Cattle  Hair  and  Jute. — Woven  jute  fabric  with  a  cattle  hair 
lacinfc  and  backing;,  the  lolt  bein^  jdaced  on  the  jute  while  in  a  dampened  con- 
dition, dutiable  as  a  cloth  made  in  chief  value  of  cattle  luiir  at  the  rate  of  25 
per  cent  ad  valorem  under  paragraph  288. — I^ei)t.  Order  (T.  D.  34615). 

DKCISIOXS   rXDKK  THE  ACT  OF  1900. 

Felts  \ot  Woven. — The  niercliandise  here  is  "patent  felt  jackets,"  so  called, 
(Inscribed  as  boinji  a  felt  used  by  paper  makers  on  paper  machines,  evidently 
to  cover  or  bind  parts  of  the  machinery  while  in  use. 

The  Court  of  Customs  Appeals  held  a  mat  of  unwoven  hair  was  dutiable 
under  the  similitude  clause  as  a  felt  not  woven  under  paragraph  382,  because  of 
similar  use  to  felts  made  of  wool,  giving  to  the  clause  in  paragraph  382,  "  felts 
not  woven,"  an  independent  meaning  separate  from  articles  of  wearing  apparel 
with  which  that  paragraph  primarily  deals.  Pittsburgh  Plate  (Jla.ss  Co.  v. 
V.  S.  (2  Ct.  Cust.  Appls.,  389;  T.  D.  32162).  In  view  of  which  fnuling  we  hold 
that  the  expression,  "  felts  not  woven."  includes  other  felts  besides  felt  wearing 
apparel,  and  consequently  it  enumerates  and  covers  a  felt  article  of  the  kind 
here  in  question.— Ab.  35266  (T.  D.  34321). 

Prayer  Shawls  held  dutiable  as  manufactures  of  wool  under  paragraph  378. 
Ab.  27278  (T.  L>.  32073)  followed.— Ab.  29107  (T.  D.  32681). 

Puddle  Duck.s. — Articles  invoiced  as  "  puddle  ducks,"  classified  as  manufac- 
tures of  wool  under  paragraph  378,  were  claimed  dutiable  as  toys  (par.  431). 
Protest  overrfded.— Ab.  29793  (T.  D.  32830). 

Raincoat  Material  in  Part  of  Wool. — The  merchandise  here  comes  eo 
nomine  under  paragraph  378,  wherein  provision  is  made  for  a  duty  on  "  all 
manufactures  of  every  description  made  wholly  or  in  part  of  wool";  it  is  dud-, 
able  thereunder  and  not  as  a  manufacture  with  india  rubber  as  the  component 
of  chief  value.  Hartranft  v.  Meyers  (135  U.  S.,  237)  distinguished.— U.  S.  v. 
\andegrift  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  32457;  (G.  A.  Ab.  2.5910)  T.  D.  31708 
reversed. 

Unfinished  "  Talles  "  and  "  Zidac." — The  testimony  is  to  the  effect  that 
in  their  completed  condition  the  articles  are  worn  by  Hebrews  while  attending 
religious  services,  and  that  they  are  never  worn  at  any  other  time. 

We  find  from  an  examination  of  the  record  that  the  merchandise  is  not 
wearing  apparel,  but  a  nianufacture  of  wool,  and  hold  it  dutiable  as  claimed. 
Note  Arnold  t\  U.  H.  (147  U.  S.,  494)  relative  to  the  construction  i»laced  upon 
the  term  "wearing  apparel."— Ab.  27278  (T.  D.  32073). 

I'nwoven  Felts  of  Cattle  Hair.— That  the  article  here  contains  no  wool  must 
b<.  assumed,  but  it  appears  certainly  to  be  felt,  and  since  its  u.se  is  substantially 
the  same  with  woolen  felt,  there  being  shown  a  similar  though  not  identical 
use,  it  is  dutiable  under  the  similitude  clause.  U.  8.  r.  Koessler  (137  Fed.  Rep., 
770).— Pittsburgh  Plate  Gla.ss  Co.  r.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32162; 
(G.  A.  7157)   T.  D.  312,53  aflirmed 

Waterproof  Cloth  in  Part  of  Wool. — In  paragraph  347  the  words  "water- 
proof clotii  composed  of  cotton  or  other  vegetable  fiber,  whether  composed  in 
part  of  iiwlia  rubber  or  otherwise,"  must  be  taken  to  mean  composed  in  part  of 
india  rubber  or  not.     The  goods  here,  a  waterproof  cloth  composed   in  chief 


SCHEDULE    K WOOL   AND   MANUFACTURES   OF.  567 

value  of  other  material  tliau  cotton  or  vegetable  fiber,  do  not  fall  within  the 
provisions  of  that  paragraph.  Being  made  wholly  or  in  part  of  wool,  they 
were  dutiable  as  such,  not  specially  provided  for  under  paragraph  378.  Gart- 
ner, Sons  &  Co.  V.  U.  S.  (154  Fed.,  957).— U.  S.  v.  Vandegrift  &  Co.  (Ct.  Cust. 
Appls.),  T.  D.  33438;  (G.  A.  Ab.  29721)  T.  D.  32823  reversed. 

DECISIONS   UNDER  THE   ACT   OF   1897. 

Camel-Hair  Press  Cloth. — Press  cloth  made  from  the  hair  of  the  camel  is 
dutiable  as  manufactures  of  wool,  "  not  specially  provided  for,"  under  para- 
graph 366,  and  not  as  "  hair-press  cloth  "  under  paragraph  431. — Oberle  v. 
U.  S.  (C.  C.  A.),  T.  D.  29352;  T.  D.  28776  (C.  C.)  and  (G.  A.  6504)  T.  D. 
27792  affirmed. 

Cattle-Hair  Goods. — Cattle-hair  goods  are  dutiable  by  similitude  as  manu- 
factures of  wool  under  paragraph  366. 

Resemblance  in  "  use  "  within  the  meaning  of  the  similitude  clause  in  sec- 
tion 7  exists  between  fabrics  composed  of  calf  hair  and  cotton  and  used  in 
manufacturing  cloaks  and  fabrics  of  similar  composition,  except  that  they 
contain  a  substantial  percentage  of  wool  or  mohair  noils  which  are  also  used 
in  manufacturing  cloaks.  The  circumstance  that  the  latter  fabrics  are  of  a 
better  grade  and  command  a  higher  price  does  not  prevent  the  application  of 
the  similitude  clause.— Rosenstern  v.  U.  S.  (C.  C.  A.),  T.  D.  29825;  T.  D. 
29390  (C.  C.)  and  (G.  A.  6686)  T.  D.  28592  affirmed. 

Dusters. — Held  that  certain  dusters,  composed  of  a  wooden  handle  to  which 
are  attached  many  strips  of  woolen  cloth,  commonly  known  as  list,  are  not 
dutiable  under  the  provision  in  paragraph  410  for  "  brushes,  brooms,  and 
feather  dusters  of  all  kinds,"  but  as  manufactures  of  wool  under  paragraph 
366.— T.  D.  24937  (G.  A.  5551). 

Figured  Felt  for  Street-Organ  Covers. — Unwoven  felt,  printed  with  a 
fancy  pattern  or  design  and  used  for  street-organ  covers,  is  not  felt  carpeting, 
and  is  dutiable  under  paragraph  370  as  "  felts  not  woven  and  not  specially 
provided  for,"  at  44  cents  per  pound  and  60  per  cent  ad  valorem,  and  not  as 
'•carpeting  of  wool"  under  paragraph  370.— T.  D.  21402  (G.  A.  4488). 

Horse  Bandages. — So-called  horse-leg  bandages,  composed  of  wool,  which 
are  used  for  bandaging  the  limbs  of  injured  horses,  are  not  "  saddlery,"  and 
therefore  not  dutiable  as  s;ich  under  paragraph  447,  but  are  dutiable  under 
paragraph  366  as  manufactures  of  wool  not  specially  provided  for.  Veil  v. 
U.  S.  (suit  3036),  affirniing  In  re  Veil  (G.  A.  4584)  followed.— T.  D.  23619 
(G.  A.  5106). 

Interlining. — Merchandise  invoiced  as  domette  and  classified  as  manufac- 
tures of  wool  under  paragraph  366  was  claimed  to  be  dutiable  under  para- 
graph 368,  which  provides  for  "  linings." 

The  merchandise  is  composed  of  cotton  in  the  warp  and  coarse  wool  in  the 
weft,  loosely  woven  and  generally  known  in  the  trade  as  interlining.  This 
interlining  when  used  is  placed  l^etween  the  regular  lining  and  the  outer  fabric 
of  coats  and  other  garments  to  give  them  more  body  and  warmth.  These 
goods  are  not  regarded  as  the  coat  lining  and  goods  of  similar  description  and 
character  named  in  paragraph  368,  as  claimed  by  the  protestants. — Ab.  17348 
(T.  D.  28563). 

Machine  Belti-ng. — Woven  belting  for  machinery,  composed  in  part  of 
wool,  is  not  within  the  enumeration  in  paragraph  371  of  "  beltings,  of  which 


568  DIGEST    OF   CUSTOMS  DECISIONS. 

wool  is  a  component  iiiatorial,"  because  not  ejusdeni  generis  witli  tlie  braids, 
laces,  etc.,  nientionetl  in  tiie  same  paraj^raph,  but  is  dutiable  under  paragraph 
366  as  manufactures  in  part  of  wool.— T.  D.  '2!)172  (O.  A.  (;7ii2). 

Wool  Powder  Puffs. — Flat  pieces  of  while  woolen  fabi-ic,  circular  in  shape, 
varying  from  2  to  4  inc-bes  in  diameter  and  from  one-half  to  1  inch  in  thick- 
ne.ss,  and  used  for  applying  powder  to  the  face  and  n<>ck.  are  dutiable  as  manu- 
factures of  wool  under  paragraph  StJO,  and  not  as  brushes  under  paragraph 
410.— T.  D.  28222   (G.  A.  6611). 

So-called  powder  puffs,  which  consist  of  tlat  circular  pieces  of  a  woolen  fabric 
having  a  fuzzy  surface,  and  are  used  in  applying  toilet  powder,  and  which 
therefore  resemble  brushes  in  use  but  not  in  construction.  Held  not  to  be 
dutiable  as  "  brushes "  under  paragraph  410,  but  as  manufactures  of  wool 
under  paragraph  366.— U.  S.  r.  Borgfeldt  (C.  C),  T.  D.  281 42 ;  G.  A.  decision 
(unpublislied)   reversed. 

Traveling-  Kolls  in  Part  of  Wool,  Cotton  or  Flax  Chief  Value. — The  pro- 
viso in  paragraph  391,  silk  schedule,  that  "  all  manufactures,  of  which  wool  is  a 
component  material,  shall  be  classified  and  as.sessed  for  duty  as  manufactures 
of  wool,"  applies  only  to  said  paragraph,  or  at  least  to  the  schedule  in  which 
the  paragraph  is  found.  Accordingly,  so-called  traveling  rolls  composed  in 
part  of  wool,  cotton  or  tlax  being  the  component  material  of  chief  value,  are 
dutiable  under  paragraph  322  or  347  as  man\ifactures  of  cotton  or  tlax,  not 
specially  provided  for.— T.  D.  2341)0  (G.  A.  0071). 

Goods  of  Similar  Description  to  Dress  Goods.— AVoolen  goods  not  adapted 
for  or  used  as  dress  goods,  and  not  recognized  or  dealt  in  as  such,  are  not  "  of 
similar  character  and  description  "  as  dress  goods,  but  are  dutiable  at  the  rate 
of  55  per  cent  ad  valorem  and  a  per  pound  rate  according  to  value  under  the 
provisions  of  paragraph  366  as  a  manufacture  in  whole  or  part  of  wool. — T.  D. 
21650  (G.  A.  4567). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Goods  Made  of  Wool,  Paragraph  29  7. — This  paragraph  embraces  all  the 
various  classes  of  goods  in  Schedule  K,  made  wholly  or  in  part  of  wool,  those 
specially  enumerated  as  well  as  those  which  are  not. — Lesher,  Whitman  &  Co.  v. 
U.  S.  (C.  C),  94  Fed.  Rep.,  641. 

Woolen  Hosiery  and  Underwear. — Knit  woolen  hosiery  and  underwear  is 
dutiable  as  knit  wt'aring  apparel  and  not  as  articles  of  wearing  apparel. — T.  D. 
16657   (G.  A.  3302). 

Manufactures  of  Wool,  Under  Paragraph  29  7. — Construing  paragraph  297 
of  the  tariff  act  of  August  28,  1894,  directing  that  the  reduction  of  rates  therein 
provided  for  "  manufactures  of  wool  "  should  not  take  effect  until  January  1, 
1895, //c/(Z,  that  said  i)rovision  had  no  application  to  manufactures  of  the  hair  of 
the  goat,  or  of  the  alpaca,  camel,  or  other  animal  than  the  sheo^p.  Oppenheimer 
V.  U.  S.  (90  Fed.  Rep.,  796),  reversing  board's  decision  In  re  Oppenheimer  (G. 
A.  2834),  followed.— T.  D.  20849  (G.  A.  4385). 

Men's  Cashmere  Gloves,  not  knit  in  form  but  cut  and  fashioned  from  a  knit 
fabric,  valued  at  le.ss  than  .$1.50  per  pound,  are  dutiable  at  50  per  cent  as  knit 
wearing  apparel  and  not  as  wool  wearing  apparel. — T.  D.  16537  (G.  A.  3255). 

Mohair  Braids  and  Paragraph  29  7. — Mohair  braids  made  from  the  hair 
of  the  Angora  goat  were  not  within  the  terms  of  paragraph  297  postponing 
until  January  1,  1895,  the  reduction  of  the  duty  on  woolen  goods. — Wolff  v.  U.  S., 
113  Fed.  Rep.,  1001. 


SCHEDULE   K WOOL   AND    MANUFACTURES   OF.  569 

Tennis  Balls,  Rubber  Cliief  Value. — Tennis  balls  composed  of  India  rubber, 
covered  with  light  felt  or  wool,  India  rubber  being  component  of  chief  value, 
dutiable  at  25  per  cent  ad  valorem  under  paragraph  352. — Dept.  Order  (T.  D. 
20822). 

Wool  (Traveling)  Rugs,  Not  for  Floors. — Rosslyn  rugs  and  Jedburgh  rugs, 
composed  of  wool  and  commercially  known  as  traveling  rugs,  are  dutiable  as 
manufactures  of  wool  and  not  as  shawls  nor  as  rugs  for  tloors. — T.  D.  17353 
(G.  A.  3573). 

Worsted  Dress  Goods,  Paragraph  29  7. — Worsted  dress  goods  are  dutiable 
under  paragraph  395,  act  of  1890  (when  imported  between  Aug.  28,  1894,  and 
Jan.  1,  1895). 

The  words  "  manufactures  of  wool  "  had  relation  to  the  raw  material  out  of 
which  the  articles  were  made,  and  as  the  material  of  worsted  dress  goods  was 
wool  such  goods  fell  within  the  paragraph. — U.  S.  v.  Klump,  1G9  U.  S.,  209. 

DECISIONS   UNDER  THE   ACT   OF   1890. 

Carriage  Aprons  Made  of  Heavy  Woolen  Cloth  coated  on  the  back  with 
india  rubber  and  lined  with  woolen  cloth  of  lighter  weight  are  dutiable  as 
woolen  cloth  and  not  as  oilcloth.— T.  D.  13754  (G.  A.  1948). 

Cravenette  Cloth. — So-called  cravenette  cloth  of  wool,  which  has  been 
subjected  to  a  process  making  it  practically  waterproof,  the  predominant  use 
of  which  is  for  outer  garments  to  be  worn  in  rainy  weather,  and  which  com- 
mercially is  known  as  waterproof  cloth,  but  not  as  dress  goods,  is  dutiable 
under  the  provision  in  paragraph  369  for  "  waterproof  cloth,"  and  not  as 
*'  dress  goods  composed  wholly  or  in  part  of  wool,"  under  paragraph  395,  nor 
as  "  woolen  or  worsted  cloths  made  wholly  or  in  part  of  wool,"  under  para- 
graph 392. 

The  principle  of  e.iusdem  generis  does  not  operate  to  exclude  waterproof 
woolen  cloth  from  the  provision  for  "  waterproof  cloth "  in  paragraph  369, 
which  is  a  part  of  Schedule  J,  entitled  "  Flax,  hemp,  and  jute,  and  manufac- 
tures of."  The  titles  of  the  various  schedules  are  not  intended  to  be  perfectly 
accurate,  but  furnish  general  information  only  of  the  articles  enumerated 
therein.— U.  S.  v.  Brown  (C.  C.  A.),  T.  D.  26124;  T.  D.  25139  (C.  C.)  affirmed 
and  G.  A.  decision  (unpublished)  reversed. 

Endless  Felts  or  Machine  Blankets. — Thick  woven  endless  woolen  belts 
or  blankets  for  paper  or  printing  machines  are  dutiable  at  44  cents  per  pound 
and  50  per  cent  as  a  manufacture  of  wool  and  not  as  blankets.  Sustaining 
T.  D.  15705  (G.  A.  2886).— Bredt  v.  V.  S.  (C.  C),  65  Fed.  Rep.,  496. 

Felt  Mats  of  wool  are  dutiable  as  felts  not  woven  and  not  as  felt  carpet- 
ing.—T.  D.  17347  (G.  a;  3567). 

Endless  Felts  and  Jackets  for  Printing  Machines. — Jackets,  jacketing, 
cough-roll  covers,  and  endless  felts,  woven  fabrics  of  wool  about  one-fourth  of 
an  inch  thick  and  of  great  density,  held  to  be  manufactures  of  wool. — T.  D. 
11381  (G.  A.  664). 

Knitted  Woolen  Underwear. — Completed  articles  of  woolen  underwear 
(stockings,  socks,  undershirts,  and  drawers)  composed  wholly  or  in  part  of 
wool  or  worsted,  made  upon  knitting  machines,  are  dutiable  as  wearing  ap- 
parel and  not  as  knit  fabrics.     Reversing  T.  D.  10736  (G.  A.  289). 

If  they  are  knit  fabrics  they  are  also  wearing  apparel  and  their  use  is 
determinative  of  the  proper  rate  of  duty,  it  being  shown  that  there  are  other 


570  DIGEST   OF   CUSTOMS  DECISIONS. 

knit  fabrics  well  known  in  trade  and  connnei-co  buu^dit  ami  sold  by  the  yard 
find  in  the  piece  and  uoi  nindo  ni)  into  completed  articles  for  wear. — In  re 
Arnold  (('.  C),  147  V.  S..  -»1)4  :  -It;  IVd.  Kep..  niO.  affirmed. 

Moquette  or  velvet,  similar  to  moqnette  carpeting  in  material,  texture,  and 
appearance,  but  woven  into  a  fabric  of  mudi  liKbter  weij^lit,  is  dutiable  as  n 
|.iU>  fabric— T.  D.  11345  (G.  A.  G28). 

Cream  Lambskins. — Woven  fabrics  composed  of  cotton  back  and  woolen 
face,  the  face  a  raised  pile  looped  and  uncut,  the  surface  in  ditTercnt  pieces 
presenting  divers  patterns  (wool  cliicf  value),  is  dutiable  as  a  pile  fabric. — 
T.  D.  12970  (G.  A.  1521). 

Soapularies  of  Wool  and  Cotton,  the  cot  ton  liaving  religious  emblems 
printed  thereon,  are  manufactures  composed  in  purt  of  woo!  and  not  printed 
matter.— T.  D.  11842  (G.  A.  833). 

Wool  Traveling  Rugs. — Under  the  tarilT  act  of  ISOO  wool  traveling  rugs 
were  dutiable  under  the  provision  in  jiaragraph  o!)2  for  "all  manufactures 
of  wool  of  every  description,  made  wliolly  or  in  part  of  wool,"  and  not  under 
the  provision  in  paragraph  408  for  "  rugs  and  other  portions  of  carpets  or 
carpeting  made  wholly  or  in  part  of  wool.  In  re  Arnold,  G.  A.  2069  (T.  D. 
:13964)  ;  In  re  neini)stead,  G.  A.  5301  (T.  1).  24.301)  ;  and  U.  S.  v.  Haynes  (124 
Fed.  Rep.,  2i>5)  followed;  Ingersoll  r.  Magone  (53  id..  1008;  4  C.  C.  A.,  150) 
distinguished;  In  re  Rennatou,  (J.  A.  2454  (T.  I).  14732),  overruled. — T.  D. 
24819  (G.  A.  5498). 

Waterproof  Cloth,  consisting  of  two  thicknesses  of  cloth  composed  wholly 
or  in  part  of  wool,  united  with  a  mixture  of  India  rubber  or  caoutchouc,  or  of 
V  single  thickness  of  cloth  composed  wholly  or  in  part  of  wool,  coated  upon  one 
surface  with  a  mixture  of  india  rubber  or  caoutchouc,  is  duitable  as  water- 
proof cloth  and  not  as  a  maiuifacture  of  wool  or  as  a  numufacture  of  india 
rubber.— T.  D.  12718  (G.  A.  1367)  ;  T.  D.  12733  (G.  A.  1382). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Cashmere  Gloves  and  Hosiery. — Cashmere  gloves  and  hose  or  half  hose, 
made  from  wool  knit  goods  upon  frames  or  cut  into  shape  and  sewed  together, 
are  dutiable  as  knit  goods  and  not  as  wearing  apparel  other  than  knit  goods. — 
T.  D.  10335  (G.  A.  56). 

Hat  Crowns  of  wool  and  silk  are  dutiable  as  manufactures  of  wool  and 
not  as  wool  trinunings  nor  as  hats. — T.  D.  10541  (G.  A.  191). 

Manufactures  of  Wool. — The  provision  for  "All  manufactures  of  wool  of 
every  description  made  wholly  or  in  part  of  wool  "  covers  all  manufactures  of 
wool,  whether  they  were  made  from  wool  by  one  st(^p  or  by  two,  and  covers  all 
articles  manufactured  of  wool  which  are  not  elsewhere  provided  for  in  the 
schedule. — Bernheimer  v.  Robertson  (C.  C),  39  Fed.  Rep.,  190. 

This  paragraph  is  to  be  construed  as  standing  with  paragraph  383,  so  as  to 
read,  when  taken  altogether,  "All  manufactures  of  wool  of  every  description 
not  specially  enumerated  or  provided  for  in  this  act  shall  be  subject  to  a  luty 
of  35  per  cent ;  but  if  silk  is  the  component  material  of  chief  value,  they  shall  be 
subject  to  a  duty  of  50  per  cent  ad  valorem." — Myer  r.  llartranft,  28  Fed. 
Rep.,  358. 

Manufactures  of  Worsted. — "  Diagonals,"  composed  of  worsted  and  shoddy 
(worsted  chief  value),  should  be  classified  as  manufactures  of  worsted  and 
not  as  woolens. — Seeberger  v.  Cohu,  137  U.  S.,  95, 


SCHEDULE    K — WOOL   AND    MANUFACTURES   OF.  571 

Woolen  '*  Robes  "  or  Dress  Patterns. — Manufactures  of  wool  coninionly 
known  as  robes  or  dress  patterns,  being  plain  and  fancy  material  put  togetber 
in  sufficient  quantity  to  make  one  dress,  are  dutiable  as  woolen  clotbs,  etc. — 
T.  D.  10781  (G.  A.  334). 

Tennis  Balls  of  rubber  covered  with  woolen  fabrics,  being  covered  by  this 
and  paragrapli  4.34  for  manufactures  of  rubber,  are  dutiable  under  this  para- 
graph in  conformity  with  K.  S.  2499.— T.  D.  10511   (G.  A.  161). 

Traveling  Rugs  are  dutiable  as  rugs  and  not  as  manufactures  of  wool.  48 
Fed.  Rep.,  159,  reversed. — Inger.soll  r.  Magone  (C.  C.  A.),  53  Fed.  Rep.,  1008. 
See  124  Fed.  Rep.,  295. 

Worsted  Cloths  were  by  the  terms  of  the  act  of  May  9,  1890  (26  Stat.,  105), 
and  irre.spective  of  any  action  by  the  Secretary,  subject  to  the  duty  placed  on 
woolen  cloths  by  the  act  of  1SS3.— U.  S.  v.  Ballin,  144  U.  S.,  1. 

Worsted  cloths  or  coatings,  known  in  trade  as  "diagonals,"  "corkscrews," 
"  fancy  weaves,"  etc.,  manufactured  entirely  of  yarn  produced  from  wool  of 
the  sheep  by  carding,  combing,  and  spinning,  a  process  resulting  in  a  product 
known  as  "  worsted  yarns,"  are  dutiable  as  manufactures  of  worsted  and  not 
as  manufactures  of  wool. 

The  statute  recognizes  the  difference  between  woolen  and  worsted  articles ; 
and  the  words  "  woolen  cloths,"  in  paragraph  362,  are  to  be  taken  as  including 
only  those  woolen  cloths  which  are  not  worsted,  or  composed  of  worsted,  within 
the  meaning  of  those  terms  as  used  in  the  act.  See  U.  S.  v.  Ballin  (144  U.  S., 
1)  and  U.  S.  v.  Klump  (169  U.  S.  209).— Ballin  v.  Magone  (C.  C),  41  Fed. 
Rep.,  921. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Cattle  Hair  and  Cotton. — In  1872  A  imported  certain  goods  manufactured 
of  cattle  hair  and  cotton,  the  latter  not  being  the  component  part  of  chief  value. 
Held,  that  they  were  dutiable  as  manufactures  of  cotton. — Arthur  v.  Herman, 
96  U.  S.,  141. 

Hearth  Rugs  of  Worsted. — If  hearth  rugs  made  entirely  of  worsted  were 
known  in  commerce  by  the  denomination  of  "  worsted  stuff  goods  "  at  the  time 
of  the  passage  of  this  act.  they  are  free. 

But  if  they  were  not  so  known,  they  were  liable  to  a  duty  of  15  per  cent 
under  the  act  of  July  14,  1832,  section  2,  clause  25,  as  a  nonenumerated  article. — 
Riggs  V.  Frick  (Taney,  100;  3  Haz.  Keg.  U.  S.,  8),  20  Fed.  Cas.,  781. 

Hosiery  Composed  of  Wool  and  Cotton,  imported  in  1873.  Duties  assessed 
at  35  per  cent  and  50  cents  a  pound,  less  10  per  cent  as  manufactures  made  in 
part  of  wool.  The  importer  claimed  that  the  goods  were  dutiable  under  section 
22,  act  of  March  2,  1861  (12  Stat.,  191),  and  section  13,  act  of  July  14,  1862 
(12  Stat.,  556),  as  stockings  made  on  frames,  worn  by  men,  women,  and 
children,  at  35  per  cent,  less  10  per  cent.  In  a  suit  to  recover,  the  court  directed 
a  verdict  for  the  importer.  Held,  that  this  was  error,  because  the  hosiery  was 
not  otherwise  provided  for  in  the  act  of  1867  and  was  a  manufacture  made  in 
part  of  wool. — Ai-thur  v.  Vietor,  127  U.  S.,  572. 

Stockings  of  Worsted  or  worsted  and  cotton  made  on  frames  and  imported 
after  June  22,  18'"''4,  are  dutiable  as  knit  goods  and  not  as  stockings. — Vietor  v. 
Arthur,  104  U.  S.,  498. 

Velours. — Goorls  called  velours,  composed  of  cow  or  calf  hair,  vegetable  fiber, 
and  cotton,  an  imitation  of  sealskin  used  for  manufacturing  hats  and  caps, 
are  substantially  like  a  manufacture  of  goat  hair  and  cotton  which  is  enu- 
merated, are  put  to  the  same  uses,  look  the  same,  and  frequently  in  commerce 


572  DIGEST   OF   CUSTOMS  DECISIONS. 

are  called  by  the  same  name.     They  are  subject  to  the  duty  imposed  on  manu- 
factures of  goat's  hair  and  cotton. — Arthur  v.  Fox,  108,  U.  S.,  125 


1913 


1909 


289.  Blankets  and  llannels.  composed  wholly  or  in  chief  value  of 
wool,  25  per  centum  ad  valorem;  llannels  composed  wholly  or  in  chief 
value  of  wool,  valued  at  above  50  cents  per  pound,  30  per  centum  ad 
valorem. 

379.  On  blankets,  and  llannels  for  underwear  composed  wholly  or  in 
part  t)f  wool,  valued  at  not  more  than  40  cents  per  pound,  the  duty 
per  pound  shall  be  the  same  as  the  duty  imposed  by  this  section  on 
two  pounds  of  unwashed  wool  of  the  first  class,  and  in  addition 
thereto  30  per  centum  ad  valorem  ;  valued  at  more  than  40  cents  and 
not  more  than  50  cents  per  pound,  the  duty  per  pound  shall  be  three 
times  the  duty  imposed  by  this  section  on  one  pound  of  iniwashed  wool 
of  the  first  class,  and  in  addition  tlu-reto  35  i)er  centum  ad  valorem. 
On  blankets  comixised  wholly  or  in  part  of  wool,  valued  at  more  than 
50  cents  jier  iioinid,  the  duty  per  pt)und  shall  be  three  times  the  duty 
imposed  by  tliis  section  on  one  jiouiul  of  unwashed  wool  of  the  first 
class,  and  in  addition  thereto  40  per  centum  ad  valorem.  Flannels  com- 
posed wholly  or  in  part  of  wool,  valued  at  above  50  cents  per  pound,  shall 
be  classified  and  pay  the  same  duty  as  women's  and  children's  dress 
goods,  coat  linings,  Italian  cloths,  and  goods  of  similar  character  and 
description  provided  by  this  section:  Proviilid,  That  on  blankets  over 
three  yards  in  length  the  same  duties  shall  be  paid  as  on  cloths. 

3G7.  On  blankets,  and  flannels  for  underwear  composed  wholly  or  in 
part  of  wool,  valued  at  not  more  than  40  cents  per  iiound,  the  duty 
per  pound  shall  be  the  same  as  the  duty  imposed  by  this  Act  on  two 
pounds  of  unwashed  wool  of  the  first  class,  and  in  addition  thereto 
30  per  centum  ad  valorem;  vahieil  at  more  than  40  cents  and  not 
more  than  50  cents  per  pound,  the  duty  per  pound  shall  be  three  times 
the  duty  imposed  by  this  Act  on  one  ixiund  of  unwashed  wool  of  the 
first  class,  and  in  addition  thereto  35  per  centum  ad  valorem.  On 
1897  blankets  composed  wholly  or  in  part  of  wool,  valued  at  more  than  50 
cents  per  pound,  the  duty  per  pound  shall  be  three  times  tlie  duty 
imposed  by  this  Act  on  one  pound  of  unwashed  wool  of  the  first  class, 
and  ill  addition  thereto  40  per  cent\im  a<l  valorem.  Flaimels  com- 
posed wholly  or  in  part  of  wool,  valued  at  above  50  cents  per  pound, 
sliall  be  classified  and  pay  tlie  same  duty  as  women's  and  children's 
dress  goods,  coat  linings.  Italian  cloths,  and  goods  of  similar  character 
and  description  i)rovi(led  by  this  Act:  I'rorided,  That  on  blankets  over 
three  yards  in  length  the  same  duties  shall  be  paid  as  on  cloths. 

282.  On  blankets,  *  *  *  ,  and  flannels  for  underwear  *  *  *  _ 
composed  wholly  or  in  part  of  wool,  the  hair  of  the  camel,  goat,  alpaca, 
or  other  animals,  valued  at  not  more  tlian  30  cents  per  pound,  25  per 
centum  ad  valorem;  valued  at  more  than  30  and  not  more  than  40 
1894  cents  per  pouiul,  30  per  centum  ad  valorem  ;  valued  at  more  than  40 
cents  per  pound,  35  per  centum  ad  valorem  :  Provided,  That  on  blankets 
over  three  yards  in  length  tlie  same  duties  shall  be  paid  as  on  woolen 
and  worsted  clotlis,  and  on  flannels  weighing  over  foin-  ounces  per  square 
yard,  the  same  duties  as  on  dre-ss  goods. 

393.  On  blankets,  *  ♦  *  ^  and  flannels  for  underwear  composed 
wholly  or  in  i)art  of  wool,  the  hair  of  the  camel,  goat,  alpaca,  or  other 
animals,  valued  at  not  more  than  30  cents  per  pound,  the  duty  per 
pound  shall  be  the  same  as  the  duty  imposed  by  this  Act  on  one  jmund 
and  one-half  of  unwashed  wool  of  the  first  class,  and  in  adilition 
thereto  30  per  centum  ad  valorem;  valued  at  more  than  30  and  not 
more  than  40  cents  per  pound,  the  duty  per  pound  shall  be  twice  the 
duty  imposed  by  this  Act  on  a  pound  of  unwashed  wool  of  the  first 
class ;  valued  at  more  than  40  cents  and  not  more  than  50  cents  per 
pound,  the  duty  per  pound  shall  be  three  times  the  duty  imposed  by 
this  Act  on  a  pound  of  unwashed  wool  of  the  first  class ;  and  in  addi- 
tion thereto  upon  all  the  above-named  articles  35  per  centum  ad  va- 
lorem.   On  blankets    *     *     *     composed  wholly  or  in  part  of  wool,  the  hair 


1890 


SCHEDULE    K WOOL   AND    MANUFACTURES   OF.  573 

of  the  camel,  yoat,  alpaca,  or  other  animal,  valued  at  more  than  50  cents 
per  pound,  the  duty  per  pound  shall  he  three  and  a  half  times  the 
duty  imposed  by  this  Act  on  a  pound  of  unwashed  wool  of  the  first 
class,  and  in  addition  thereto  40  i)er  centum  ad  valorem.  Flannels  com- 
1890  posed  wholly  or  in  part  of  wool,  the  hair  of  the  camel,  soat,  alpaca,  or 
other  animals,  valued  at  above  50  cents  per  pound  shall  be  classified  and 
pay  the  same  duty  as  women's  and  children's  dress  goods,  coat  linings, 
Italian  cloths,  and  goods  of  similar  character  and  description  provided 
by  this  Act. 

363.  Flannels,  blankets,  ♦  *  ♦  ^  composed  wholly  or  in  part  of 
•worsted,  the  hair  of  the  alpaca,  goat,  or  other  animals  (except  such  as 
are  composed  in  part  of  wool),  not  specially  enumerated  or  provided  for 
in  this  Act,  valued  at  not  exceeding  30  cents  per  pound,  10  cents  per 
pound ;  valued  at  above  30  cents  per  pound,  and  not  exceeding  40  cents 
1883  per  pound,  12  cents  per  pound;  valued  at  above  40  cents  per  pound,  and 
not  exceeding  60  cents  per  pound,  18  cents  per  pound  ;  valued  at  above  60 
cents  per  pound,  and  not  exceeding  SO  cents  per  pound,  24  cents  per 
pound ;  and  in  addition  tliereto,  upon  all  the  above-named  articles,  33  per 
centum  ad  valorem  ;  valued  at  above  80  cents  per  pound,  3.5  cents  per 
pound,  and  in  addition  thereto  40  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Outing  Flannels. — Merchandise  reported  by  the  appraiser  to  consist  of 
flannels  composed  wholly  or  in  chief  value  of  wool,  used  in  the  manufacture 
of  outer  wearing  apparel,  classified  as  wool  cloth  or  wool  dress  goods  under 
paragraph  288  or  290.  was  claimed  dutiable  under  paragraphs  252  and  289.  Pro- 
test unsupported  ;  overruled. — Ab.  38424. 

Flannels. — Woolen  flannel  material  used  for  certain  outer  garments,  and 
also  for  pajamas,  etc.,  held  to  be  within  the  commercial  meaning  of  the  term 
"  flannels  "  used  by  Congress  in  paragraph  289.  Said  merchandise,  therefore, 
should  not  be  classified  under  the  provision  for  manufactures  of  wool  in  para- 
graph 288,  or  under  the  provision  for  wool  dress  goods  in  paragraph  290. — 
T.  D.  35703  (G.  A.  7772). 

Lap  Robes — Steamer  Rugs. — The  history  of  the  enactment  of  successive 
tariff  acts,  together  with  administrative  and  judicial  decisions  under  them, 
shows  that  Congress  used  the  word  "  blanket  "  as  meaning  a  heavy  cover  for  a 
bed  or  a  horse,  with  a  thick,  soft  nap  on  both  sides.  The  word  will  be  given 
that  meaning  in  paragraph  289. 

Woven  woolen  spreads  of  mixed  colors,  some  with  fringed  ends  and  some 
with  bound  edges,  used  to  cover  the  legs  and  bodies  in  automobiles,  on  couches, 
in  carriages,  at  seacoast  resorts,  and  in  hospitals  and  sanitariums,  are  not  duti- 
able under  paragraph  289  as  blankets.  Their  classification  as  woolen  manufac- 
tures, paragraph  288,  is  affirmed.— Riley  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
37225  ;  Abs.  40393  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Embroidered  AVoolen  Blankets  classified  under  paragraph  383  were  claimed 
to  be  dutiable  as  "blankets"  (par.  379). 

In  our  opinion  the  provision  for  "  blankets  composed  wholly  or  in  part  of 
wool "  is  more  specific  than  that  for  "  articles  embroidered  by  hand  or  ma- 
chinery made  of  wool  or  of  whicli  wool  is  a  component  material."  See  G.  A. 
4890  (T.  D.  22893)  and  cases  therein  cited,  and  Thomas  v.  Wanamaker  (129 
Fed.  Rep.,  92;  T.  D.  25155).— Ab.  27171  (T.  D.  32031). 


574  DIGEST   OF   CUSTOMS  DECISIONS. 

Lap  Robes.— So-c'iiUod  hlaiikcls  of  wool  (o  l)o  continued  to  be  assessed  with 
duty  as  wool  cloth  or  manufactures  of  wool.  Alt.  30013  (T.  I).  34933)  not 
acquiesced  in.— Deitt.  Order  (T.  D.  3r)0nr>). 

"We  hold  that  a  iilanket  is  still  a  Idanket  when  used  to  keep  out  the  cold  over 
the  knees  in  a  carria^re  or  automobile,  and  does  not  cease  to  be  a  blanket  be- 
cause not  used  on  a  iiod  or  the  back  of  a  horse,  or  whether  or  not  it  is  bound 
by  a  border.— Ab.  3091 3  (T.  D.  34933). 

Wooloii  Rugs  or  Auto  Rugs. — In  the  opinion  of  the  d(>pai"tment  the  pro- 
vision in  para;:raph  379  should  be  limited  to  blankets  which  are  known  and 
used  as  beil  blankets  and  horse  blankets. 

Woolen  rups  or  auto  rugs  properly  dutiable  as  manufactures  of  wool,  under 
paragraph  378.- Dept.  Order  (T.  D.  32S99). 

AVe  hold  that  the  merchandise  in  question  is  not  automobile  rugs. 

It  would  be  sudicient  to  rest  our  decision  here,  hut  in  addition,  following  our 
finding  in  our  recent  decision  upon  protest  721319,  we  hold  that  a  blanket  does 
not  cease  to  be  a  blanket  if  used  in  an  automobile  or  carriage  to  keep  the  cold 
from  the  body,  instead  of  upon  a  bed  or  upon  the  back  of  a  horse. — Ab.  3689G 
(T.  D.  34920). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Horse  Blankets  composed  in  part  of  wool  are  dutiable  under  the  specific 
designation  of  blankets  in  paragraph  307,  and  not  dutiable  under  the  provisions 
of  paragraph  447  for  saddlery  and  parts  thereof.— T.  D.  24701  (G.  A.  5431). 

Mexican  Blankets — Zarapes. — Mexican  woolen  blankets  known  as  zarapes 
are  dutiable  as  blankets  under  paragraph  307.  The  fact  that  blankets  are 
sometimes  put  to  use  as  an  article  of  wearing  apparel  during  the  day  while 
used  aii  blankets  during  the  night  does  not  change  their  classification  and 
make  them  articles  of  wearing  apparel.— T.  D.  22377  (G.  A.  4730). 

Persian  Flannels  composed  of  worsted,  cotton,  and  silk  (worsted  chief 
value)  and  commercially  known  as  women's  and  children's  dress  goods,  valued 
at  over  50  cents  per  pound,  is  dutiable  at  50  per  cent  and  not  as  a  manufacture 
of  cotton.— T,  D.  17385  (G.  A.  3576). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

French  Flannels. — Fancy  French  flannels  composed  of  wool  or  worsted  and 
valued  at  more  than  50  cents  per  pound,  not  being  flannels  for  underwear,  but 
for  making  ladies'  sacks  and  dresses,  are  dutiable  as  women's  and  children's 
dress  goods  and  not  as  flannels  for  underwear. — T.  D.  17079  (G.  A.  3460). 

Scotch  Flannels,  chiefly  used  in  the  manufacture  of  outing  or  tennis  shirts, 
etc.,  are  not  known  as  flannels  for  underwear,  are  dutiable  under  paragraph 
283  according  to  value  and  not  as  flannels  for  underwear. — T.  D.  17971  (G.  A. 
3846). 

DECISIONS  UNDER  STATUTES  rUlOli  TO  THE  ACT  OF  1883. 

Blankets. — Under  schedule  E,  act  of  1846,  blankets  of  all  kinds  were  duti- 
able at  20  per  cent.  The  act  of  1857  reduced  the  duty  on  the  articles  men- 
tioned in  this  schedule  to  15  per  cent.  The  articles  imported  were  commercially 
known  as  blankets  in  1857,  but  not  so  known  in  1846.  The  commercial  mean- 
ing in  1857  controls.  Christ  v.  Baker  (17  Leg.  Int.,  322;  5  Fed.  Cas.,  651)  ;  see 
Christ  V.  Schell  (17  Leg.  Int.,  350).— 5  Fed.  Cas.,  653. 

290.  Women's  and  children's  dress  goods,  coat  linings,  Italian  cloths, 
-q-„     bunting,  and  goods  of  similar  description  and  character,  composed  wholly 
or  in  chief  value  of  wool,  and  not  specially  provided  for  in  this  section, 
35  per  centum  ad  valorem. 


1909 


SCHEDULE   K WOOL   AND   MANUFACTURES   OF.  575 

'  380.  On  women's  and  children's  dress  goods,  coat  linings,  Italian  cloths, 
and  goods  of  similar  description  and  character  of  which  the  warp  con- 
sists wholly  of  cotton  or  other  vegetable  material  with  the  remainder  of 
the  fabric  composed  wholly  or  in  part  of  wool,  valued  at  not  exceeding 
15  cents  per  square  yard,  the  duty  shall  be  7  cents  per  square  yard  ; 
valued  at  more  than  15  cents  per  square  yard,  the  duty  shall  be  8  cents 
per  squai'e  yard  ;  and  in  addition  thereto  on  all  the  foregoing  valued  at 
not  above  70  cents  per  pound,  50  per  centum  ad  valorem  ;  valued  above 
70  cents  per  pound,  55  per  centum  ad  valorem  :  Provided,  That  on  all  the 
foregoing,  weighing  over  four  ounces  per  square  yard,  the  rates  of  duty 
shall  be  5  per  centum  less  than  those  imposed  by  this  schedule  on  cloths. 

381.  On  women's  and  children's  dress  goods,  coat  linings,  Italian  cloths, 
bunting,  and  goods  of  similar  description  or  character  composed  wholly 
or  in  part  of  wool,  and  not  specially  provided  for  in  this  section,  the 
duty  shall  be  11  cents  per  square  yard;  and  in  addition  thereto  on  all 
the  foregoing  valued  at  not  above  70  cents  per  pound,  50  per  centum  ad 
valorem ;  valued  above  70  cents  per  pound,  55  per  centum  ad  valorem : 
Provided,  That  on  all  the  foregoing,  weighing  over  four  ounces  per 
square  yard,  the  duty  shall  be  the  same  as  imposed  by  this  schedule  on 
I  cloths. 

368.  On  women's  and  children's  dress  goods,  coat  linings,  Italian  cloths, 
and  goods  of  similar  description  and  character  of  which  the  warp  con- 
sists wholly  of  cotton  or  other  vegetable  material  with  the  remainder 
of  the  fabric  composed  wholly  or  in  part  of  wool,  valued  at  not  exceeding 
15  cents  per  square  yard,  the  duty  shall  be  7  cents  per  square  yard ; 
valued  at  more  than  15  cents  per  square  yard,  the  duty  shall  be  8  cents 
per  square  yard;  and  in  addition  thereto  on  all  the  foregoing  valued  at 
not  above  70  cents  per  pound,  50  per  centum  ad  valorem ;  valued  above 
70  cents  per  pound,  55  per  centum  ad  valorem  :  Proinded,  That  on  all  the 

1897^  foregoing,  weighing  over  four  ounces  per  square  yard,  the  duty  shall  be 
the  same  as  imposed  by  this  schedule  on  cloths. 

369.  On  women's  and  children's  dress  goods,  coat  linings,  Italian  cloths, 
bunting,  and  goods  of  similar  description  or  character  composed  wholly 
or  in  part  of  wool,  and  not  specially  provided  for  in  this  Act,  the  duty 
shall  be  11  cents  per  square  yard ;  and  in  addition  thereto  on  all  tlie  fore- 
going valued  at  not  above  70  cents  per  pound.  50  per  centum  ad  valorem ; 
valued  above  70  cents  per  pound,  55  per  centum  ad  valorem :  Provided, 
That  on  all  the  foregoing,  weighing  over  four  ounces  per  square  yard,  the 
duty  shall  be  the  same  as  imposed  by  this  schedule  on  cloths. 

283.  On  women's  and  children's  dress  goods,  coat  linings,  Italian  cloth, 
bunting,  or  goods  of  similar  description  or  character,  *  *  *  com- 
posed wholly  or  in  part  of  wool,  worsted,  the  hair  of  the  camel,  goat, 
1894  alpaca,  or  other  animals,  including  such  as  have  India  rubber  as  a  com- 
ponent material,  and  not  .specially  provided  for  in  this  Act,  valued  at  not 
over  50  cents  per  pound,  40  per  centum  ad  valorem;  valued  at  more  than 
50  cents  per  pound,  50  per  centum  ad  valorem. 

'  394.  On  women's  and  children's  dress  goods,  coat  linings,  Italian  cloths, 
and  goods  of  similar  character  or  description  of  which  the  warp  con- 
sists wholly  of  cotton  or  other  vegetable  material,  with  the  remainder  of 
the  fabric  composed  wholly  or  in  part  of  wool,  woVsted,  the  hair  of  camel, 
goat,  alpaca,  or  other  animals,  valued  at  not  exceeding  15  cents  per 
square  yard,  7  cents  per  square  yard,  and  in  addition  thereto  40  per 
centum  ad  valorem  ;  valued  at  above  15  cents  per  squai'e  yard,  8  cents 
per  square  yard,  and  in  addition  thereto  50  per  centum  ad  valorem : 
Provided,  That  on  all  such  goods  weighing  over  four  ounces  per  square 
yard  the  duty  per  pound  shall  be  four  times  the  duty  imposed  by  this 
Act  on  a  pound  of  unwashed  wool  of  the  first  class,  and  in  addition  there- 
to 50  per  centum  ad  valorem. 

395.  On  women's  and  children's  dress  goods,  coat  linings,  Italian  cloth, 
bunting,  and  goods  of  similar  description  or  character  composed  wholly 
or  in  part  of  wool,  worsted,  the  hair  of  the  camel,  goat,  alpaca,  or  other 
animals,  and  not  specially  provided  for  in  this  Act,  the  duty  shall  be  12 
cents  per  square  yard,  and  in  addition  thereto  50  per  centum  ad  valorem : 
Provided,  That  on  all  such  goods  weighing  over  four  ounces  per  square 
yard  the  duty  per  pound  shall  be  four  times  the  duty  imposed  by  this  Act 
on  a  pound  of  unwashed  wool  of  the  first  class,  and  in  addition  thereto 
50  per  centum  ad  valorem. 


1890  { 


1883  < 


576  DIGEST   OF   CUSTOMS  DECISIONS. 

3G4.  Buntiiij;,  10  cents  per  square  yard,  ami  in  addition  thereto,  35  per 
centum  ad  valorem. 

;>0.j.  Women's  and  children's  dress  jroods,  coat  lininjis,  Italian  cloths, 
and  piods  of  like  descriptittn,  composed  in  part  of  wool,  worsted,  the  hair 
of  the  ali)aca.  f;oat,  or  other  animals,  valuetl  at  not  exceeding  20  cents  per 
s(|uare  yard.  5  cents  per  square  yard,  and  in  addition  thereto.  3")  per 
lentum  ad  valorem;  valued  at  above  20  cents  per  square  yard.  7  cents 
per  square  yard  and  40  per  centum  ad  valorem  ;  if  composetl  wholly  of 
wool,  worsted,  the  hair  of  the  alpaca,  Koat.  or  other  animals,  or  of  a 
mixture  of  them.  9  cents  per  stpiare  yard  an<l  40  per  centum  ad  valorem, 
hut  all  such  piods  with  selvedges,  made  wholly  or  in  part  of  other  ma- 
terials, or  with  threads  of  other  materials  introduced  for  the  purpose 
of  changing  the  classification,  shall  be  dutiable  at  9  cents  per  square 
yard  and  40  per  centum  ad  valorem:  Provided,  That  all  such  goods 
weighing  over  four  ounces  per  square  yard  shall  nay  a  duty  of  35  cents 
,per  pound  -ind  10  per  centum  ad  valorem. 

PKCISIONS  UNDER  THE  ACT  OF  1909. 

Automobile  Cloth  Similar  to  Dress  Goods. — Merchandise  the  principal  use 
of  which  is  as  automobile  cloth,  but  whicli  is  also  adaptable  for  use  as  dress 
goods,  and  is  in  fact  sometimes  so  used,  is  properly  classifiable  as  "  goods  of 
similar  description  and  character "  to  women's  dress  goods  under  paragraph 
380,  and  not  as  cloth  of  wool  (par.  378).  Greenleaf  r.  Goodrich  (101  U.  S., 
278)  and  Schmieder  r.  Barney  (113  U.  S.,  645)  cited;  G.  A.  4567  (T.  D.  21650) 
distinguishetl.— T.  D.  34303  (G.  A.  7544). 

Canton  Cloth. — -Merchandise  described  as  "  Fawn  Canton,"  consisting  of 
cloth  with  a  wool  Aveft  and  a  cotton  warp,  generally  used  in  the  manufacture 
of  waterproof  cloth,  was  held  properly  classified  under  paragraph  380.  Ab. 
26270  (T.  D.  31S13)  followed.— Ab.  30639  (T.  D.  32997). 

Canton  Checks. — The  material  in  question  was  used  in  the  manufacture  of 
waterproof  cloth,  the  same  consisting  of  two  layers  of  cloth  united  with  rubber. 
The  article  here  in  question  is  intended  to  form  the  inner  layer.  The  record  is 
meager,  and  in  our  opinion  does  not  warrant  a  disturbance  of  the  collector's 
classification.  It  will  be  observed  that  the  paragraph  under  which  the  assess- 
ment was  made  provides  both  for  coat  linings  and  for  fabrics  similar  to  coat 
linings,  and  the  merchandise  would  seem  to  be  included  in  one  or  the  other  of 
tliese  emimerations.— Ab.  26270  (T.  D.  31813). 

Pekin  Melange. — Goods  described  on  the  invoice  as  Pekin  melange  were 
held  dutiable  as  wool  dress  goods  under  paragraph  380  as  claimed  by  the  im- 
porter, rather  than  as  manufactures  of  wool  (par.  378). — Ab.  26267  (T.  D. 
31813). 

Proviso  to  Paragraph  380. — The  importation  was  of  woolen  dress  goods 
with  cotton  warp  weighing  over  4  ounces  per  square  yard.  Under  the  proviso 
to  paragraph  380  the  collector,  after  fixing  the  duty  at  44  cents  per  pound  and 
55  per  cent  ad  valorem,  deducted  5  per  cent  from  this  total  sum  and  assessed 
the  remainder.  The  importer  protested  the  proviso  should  be  read  as  reducing 
the  ad  valorem  rate  to  .50  from  55  per  cent.  This  contention  was  properly  over- 
ruled by  the  board.  The  proviso  to  the  paragraph  should  be  subjectetl  to  the 
same  construction  as  if  the  5  per  cent  had  been  expresse<l  by  the  e<iuivalent 
term,  "  one-twentieth."— AulTmordt  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
32230;  (G.  A.  7260)  T.  D.  31803  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Silk-Wool  Dress  Goods. — Dress  goods  in  chief  value  of  silk  but  in  part  of 
wool  are  duitable  under  paragraph  369  as  "  women's  and  children's  dress  goods 
in  part  of  wool,"  rather  than  under  paragraph  387  as  woven  fabrics  of  silk. 


SCHEDULE    K WOOL   AND    MANUFACTURES   OF.  577 

In  the  circuit  court  an  order  uftirniinf;  a  (iocision  by  the  Board  of  General 
Appraisers  was  entered  by  consent  of  counsel  for  both  sides,  "  to  expedite  the 
final  decision  of  tlie  issue  at  bar  in  the  United  States  circuit  court  of  ai)peals 
without  prejudice  to  the  right  of  appeal."  Held  (1)  that  as  there  had  been 
no  judgment  of  the  circuit  court  in  a  just  sense  of  the  word,  there  was  no 
error  to  be  assigned;  (2)  that  to  hear  the  appeal  would  be  to  disregard  the 
statute  establishing  the  circuit  court  of  appeals,  thus  converting  it  from  an 
appellate  tribunal  to  a  court  of  first  instance,  contrary  to  the  intent  of  the  law ; 
and  (3)  that  this  court  is  therefore  without  jurisdiction.  The  decision  of  Ab. 
19887  (T.  I).  29339),  as  affirmed  by  (C.  C.)  T.  D.  29548,  stands.— Ballot  v.  U.  S. 
(C.  C.  A.),  T.  D.  29766. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Italian  Cloth,  a  manufacture  of  worsted  and  cotton  (worsted  chief  value), 
is  covered  by  paragrapli  283. — I>esher,  Whitman  &  Co.  v.  U.  S.,  94  Fed.  Rep.,  641. 

Italian  Cloth  Under  Paragraph  29  7. — Italian  cloths,  made  of  cotton  warp 
and  worsted  filling,  used  for  coat  linings,  imported  after  August  28, 1894,  and  prior 
to  January  1,  1895,  are  dutiable  under  paragraph  394  of  the  tariff  act  of  1890, 
and  not  under  paragraph  283  of  the  act  of  1894,  and  are  embraced  in  the  term 
"manufactures  of  wool  "  (par.  297.  act  of  1894). — U.  S.  v.  Klumi)p  (18  Sup.  Ct. 
Rep.  311)  applied  and  followed.— T.  D.  19252  (G.  A.  4129). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Dress  Goods  of  Pile  Fabrics. — Women's  and  children's  dress  goods  com- 
posed of  cotton  in  the  weft,  and  cotton  and  wool,  and  cotton,  wool,  and  silk 
in  the  warp,  commercially  known  as  dress  goods  and  also  as  pile  fabrics,  held 
to  be  more  specifically  provided  for  as  pile  fabrics  than  as  dress  goods. — T.  D. 
10468  (G.  A.  2119). 

Gloria  Cloth  Having  a  Bordered  Edge  and  composed  of  wool  or  worsted  in 
the  weft  and  cotton  in  the  warp,  used  in  the  manufacture  of  umbrellas  and  in 
making  women's  and  children's  dresses,  dutiable  as  dress  goods.— T.  D.  14138 
(G.  A.  2137). 

Robe  Patterns. — W^omen's  dress  goods  imported  in  patterns,  each  pattern 
consisting  of  a  plain  woven  fabric  for  the  body  of  the  dress  and  one  or  more 
shorter  pieces  embroidered,  are  dutiable,  the  plain  portion  under  this  paragraph 
and  the  embroidered  portion  under  paragraph  398. — T.  D.  11975  (G.  A.  888)  ; 
T.  D.  14302  (G.  A.  2231). 

Worsted  Dress  Goods. — Textile  fabrics  3^  inches  in  width,  the  warp  com- 
posed of  cotton  and  silk  and  the  weft  of  worsted,  valued  at  over  50  cents  a 
pound  and  weighing  less  than  4  ounces  to  the  square  yard,  held  dutiable  as 
worsted  dress  goods.— T.  D.  11086  (G  A.  529). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Dress  Goods  of  Wool,  in  Part  of  Cotton. — Women's  and  children's  dress 
goods  composed  of  wool  and  cotton,  \alued  at  less  than  20  cents  per  square 
yard  and  weighing  loss  than  4  ounces  to  the  .square  yard,  the  cotton  being 
carded  in  with  the  wool  from  which  the  yarn  composing  the  warp  was  spun, 
there  being  94  per  cent  of  wool  and  6  per  cent  of  cotton,  the  cotton  being  put 
in  to  secure  a  lower  classification  of  duty,  and  an  ordinary  examiner  not  being 
able  to  detect  the  cotton  without  a  careful  examination,  and  there  being  no 
threads  or  yarns  made  wholly  of  cotton  or  other  material  than  wool,  are 
dutiable  at  5  cents  per  .square  yard  and  35  per  cent  and  not  at  9  cents  per 
square  yard  and  40  per  cent. — Seeberger  v.  Farwell,  139  U.  S.,  608. 
60690°— 18— VOL  1 37 


578  DIGEST   OF   CUSTOMS   DECISIONS. 

The  above  case  (Seeberfj^er  v.  Farwell,  139  U.  S.,  60S)  aflirmod  and  applied 
to  goods  in  which  the  percentage  of  cotton  varied  fi'oni  1.99  to  4.47  per  cent. — 
Magone  v.  Luckmoyer.  139  V.  S.,  612. 

Thibet  Cloths  or  Coatings. — Articles  known  as  thibet  cloths  or  coatings, 
made  of  cotton  warp  and  worsted  filling,  which  are  commercially  known  as 
dress  goods,  or  are  of  like  description  to  dress  goods  as  known  in  trade  and 
commerce,  are  dutiable  (when  valued  at  less  than  20  cents  per  square  yard)  at 
5  cents  per  square  yard  and  3")  per  cent  and  not  under  paragraph  363,  act  of 
1883. 

The  phrase  "goods  of  like  descriptions"  is  not  restricted  in  its  application 
to  Italian  cloths,  but  relates  al.so  to  women's  and  children's  dress  goods. 

The  words  "  all  such  goods  "  in  the  proviso  to  this  paragraph  refers  only  to 
goods  compo.sed  wholly  of  wool  and  other  animal  products. — Ellison  v.  Hartranft, 
24  Fed.  Kep.,  136;  Sullivan  t:  Robertson.  37  Fed.  Rep.,  778. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Delaines — Goods  of  "  Similar  Description." — The  words  "  of  similar  de- 
scription," if  a  commercial  phrase,  with  a  particular  and  specific  trade  mean- 
ing other  and  different  from  its  meaning  in  ordinary  speech,  should,  in  its 
interpretation,  receive  that  particular  and  specific  trade  meaning;  but,  if  not 
such  commercial  phrase,  should  receive  its  meaning  in  ordinary  speech. 

In  determining  whether  goods  are  goods  of  similar  description  to  delaines, 
cashmere  delaines,  muslin  delaines,  or  berage  delaines,  composed  wholly  or  in 
part  of  worsted,  wool,  mohair,  or  goat's  hair,  and  on  all  goods  of  similar 
description,  three  matters  are  to  be  considered:  (a)  The  rule  which  is  to  be 
used  in  determining  whether  the  fornier  goods  are  similar  or  dissimilar  to  the 
latter;  (6)  the  standard  of  comparison,  or,  in  other  word.s,  what  are  the  differ- 
ent varieties  of  the  latter  goods  with  which  the  former  are  to  be  compared  and 
found  similar  or  dissimilar;  and  (c)  what  are  the  former  goods  which  are 
to  be  compared  with  that  standard. 

While  the  words  "of  similar  description"  have  been  held  (Greenleaf  v. 
Goodrich,  101  U.  S.,  278)  to  mean  "  similarity  in  product,  in  uses,  in  adapta- 
tion to  uses,  and  not  in  appearance  or  in  process  of  manufacture."  the  word 
"  product,"  however,  imports  an  article  which  is  made  of  something,  and 
which,  when  made,  has  characteristics  which  are  apparent  to  the  senses ;  and 
in  judging  as  to  similarity  of  product  the  material  of  which  a  product  is 
made  and  its  appearance  when  made  may  be  taken  into  consideration.  By 
this  phrase,  "  goods  of  similar  description,"  is  meant  completed  fabrics,  com- 
po.sed  wholly  or  in  part  of  worsted,  wool,  mohair,  or  goat's  hair,  and  used  for 
dre.ss  goods,  which  also,  as  completed  fabrics,  possess  qualities  of  general  ap- 
pearance, character,  and  texture,  like  unto  or  generally  resembling  the  qualities 
which  distinguish  delaines,  cashmere,  berage,  or  muslin. — ^Wliite  v.  Barney 
(C.  C),  43  Fed.  Rep.,  474. 

Dress  Goods  of  Hair. — Women's  and  children's  dress  goods,  manufactured 
of  hair  imported  between  April  30  and  .Tune  24,  1874,  were  dutiable  under  this 
paragraph  as  amended  January  30,  1871,  and  not  under  the  act  of  March  2, 
1867,  as  women's  and  children's  dress  goods  composed  wholly  or  in  part  of 
wool,  worsted,  etc.  Reversing  the  circuit  court. — Falconer  v.  Miller,  93  Fed. 
Rep.,  655. 

291.  Clothing,  ready-made,  and  articles  of  wearing  apparel  of  every 

description,    including   shawls   whether    knitted    or    woven,    and    knitted 

1913    ;;rticles  of  every  description  made  up  or  manufactured  wholly  or  in  part, 

and  not  .specially  provided   for   in   this  section,  composed  wholly  or  in 

chief  value  of  wool,  35  per  centum  ad  valorem. 


SCHEDULE    K WOOL    AND    MANUFACTURES    OF.  579 

382.  On  clothing,  roady-m.-ule,  and  ai'ticles  of  wearing  apparel  of  every 
description,  including  shawls  whether  knitted  or  woven,  and  knitted 
articles  of  very  description  niade  up  or  manufactured  wholly  or  in 
1909  part  *  *  *  and  not  specially  provided  for  in  this  section,  composed 
wholly  or  in  part  of  wool,  the  duty  per  pound  sliall  he  four  times  the 
duty  imposed  by  this  section  on  one  pound  of  unwashed  wool  of  the  first 
class,  and  in  addition  thereto  60  per  centum  ad  valorem. 

370.  On  clothing,  ready-made,  and  articles  of  wearing  apparel  of  every 
description,  including  shawls  whether  knitted  or  woven,  and  knitted 
articles  of  every  description,  made  up  or  manufactured  wholly  or  in 
1897  part  *  f  *  composed  wholly  or  in  part  of  wool,  the  duty  per  pound 
shall  be  four  times  the  duty  imposed  by  this  Act  on  one  pound  of  un- 
washed wool  of  the  first  class,  and  in  addition  thereto  60  per  centum 
ad  valorem. 

231.  *  1=  *  Qij  shawls  made  wholly  or  in  part  of  wool,  worsted,  the 
hair  of  the  camel,  goat,  alpaca,  or  other  animals,  valued  at  not  exceed- 
ing 40  cents  per  pound,  35  per  centum  ad  valorem  ;  valued  at  more  than 
40  cents  per  pound,  40  per  centum  ad  valorem. 

282.  On  *  *  *  hats  of  wool,  *  *  *  composed  wholly  or  in  part 
of  wool,  the  hair  of  the  camel,  goat,  alpaca,  or  other  animals,  valued  at 
not  more  than  30  cents  per  pound,  25  per  centum  ad  valorem;  valued  at 
more  than  30  and  not  more  than  40  cents  per  pound,  30  per  centum  ad 
valorem ;  valued  at  more  than  40  cents  per  pound,  35  per  centum  ad 
valorem :  Provided     *     *     * 

284.  On  clothing,  ready-made,  and  articles  of  wearing  apparel  of  every 
description,  made  up  or  manufactured  wholly  or  in  part,  not  specially 
provided  for  in  this  Act,  *  *  *  n\i  the  foregoing  composed  wholly 
or  in  part  of  wool,  worsted,  the  hair  of  the  camel,  goat,  alpaca,  or  other 
animals,  including  those  having  India  rubber  as  a  component  material, 
valued  at  above  .$L.50  per  pound,  50  per  centum  ad  valorem;  vahied  at 
less  than  $1.50  per  pound,  45  per  centum  ad  valorem. 

285.  On  cloaks,  dolmans,  jackets,  talmas,  ulsters,  or  other  outside  gar- 
ments for  ladies'  and  children's  apparel,  and  goods  of  similar  description 
or  used  for  like  purposes,  and  on  knit  wearing  apparel,  composed  wholly 
or  in  part  of  wool,  worsted,  the  hair  of  the  camel,  goat,  alpaca,  or  other 
animals,  made  up  or  manufactured  wholly  or  in  part,  50  per  centum 
ad  valorem. 

392.  *  *  *  On  shawls,  made  wholly  or  in  part  of  wool,  worsted, 
the  hair  of  the  camel,  goat,  alpaca,  or  other  animals,  not  specially  pro- 
vided for  in  this  Act,  valued  at  not  more  than  30  cents  per  pound,  the 
duty  per  pound  shall  be  three  times  the  duty  imposed  by  fhis  Act 
on  a  pound  of  unwashed  wool  of  the  first  class,  and  in  addition  thereto 
40  per  centum  ad  valorem;  valued  at  more  than  30  and  not  more  than 
40  cents  per  pound,  the  duty  per  pound  shall  be  three  and  one-half  times 
the  duty  imi)osed  by  this  Act  on  a  pound  of  unwashed  wool  of  the 
first  class,  and  in  addition  thereto  40  per  centum  ad  valorem;  valued 
at  above  40  cents  per  pound,  the  duty  per  pound  shall  be  four  times  the 
duty  imposed  by  this  Act  on  a  pound  of  imwashed  wool  of  the  first  class, 
and  in  addition  thereto  50  per  centum  ad  valorem. 

393.  On  hats  of  wool,  *  *  *  composed  wholly  or  in  part  of  wool, 
the  hair  of  the  camel,  goat,  alpaca,  or  other  animals,  valued  at  not  more 
than  30  cents  per  pound,  the  duty  per  pound  shall  be  the  same  as  the 
duty  imposed  by  this  Act  on  one  pound  and  one-half  of  unwashed  wool 
of  the  first  class,  and  in  addition  thereto  30  per  centum  ad  valorem ; 
valued  at  more  than  30  and  not  more  than  40  cents  per  pound,  the  duty 
per  pound  shall  be  twice  the  duty  imposed  by  this  Act  on  a  pound  of 
unwashed  wool  of  the  first  class;  valued  at  more  than  40  cents  and  not 
more  than  50  cents  per  pound,  the  duty  per  pound  shall  be  three  times 
the  duty  imposed  by  this  Act  on  a  pound  of  unwashed  wool  of  the  first 
class;  and  in  addition  thereto  upon  all  the  above-named  articles  35 
per  centum  ad  valorem.  On  *  *  *  hats  of  wool  composed  wholly  or 
in  part  of  wool,  the  hair  of  the  camel,  goat,  alpaca,  or  other  animal, 
valued  at  more  than  50  cents  per  pound,  the  duty  per  pound  shall  be 
three  and  a  half  times  the  duty  imposed  by  this  Act  on  a  pound  of  ua- 


580 


DIGEST   OF   CUSTOMS   DECISIONS. 


1890 


1883 


uiisliiMl  wool  of  tho  first  class,  and  in  addition  thereto  40  per  centuin 
ad  valorem.     *     «     * 

890.  On  clothing,  ready-made,  and  artities  of  wcarin;:  apparel  of  every 
descrijdion.  made  up  or  manufactured  wholly  or  in  part,  not  specially 
jirovided  for  in  this  Act.  *  *  *  all  the  forefroinfr,  composed  wholly 
or  in  jiart  of  wool,  worsted,  the  hair  of  the  camel,  goat,  alpaca  or  other 
aidiiials,  the  duty  per  pound  shall  lie  four  and  oiic-lialf  times  the  duty 
imi)o.si'd  hy  this  Act  on  a  pound  of  unwashed  wool  i)f  the  lirst  class,  and 
in  addition  thereto  GO  per  centum  ad  v.ilorem. 

o97.  On  clojiks,  dolmans,  jackets,  talmas,  ulsters,  or  other  outside  gar- 
ment.*! for  ladies'  and  children's  apparel  and  goods  of  similar  description,  or 
used  for  like  purposes,  composed  wholly  or  in  part  of  wool,  worsted,  the 
hair  of  the  camel,  goat,  alpaca,  or  other  animal,  made  up  or  manufac- 
tured wholly  or  in  part,  the  duty  per  pound  shall  he  four  and  one-half 
times  the  duty  impo.setl  by  this  Act  on  a  pound  of  unwashed  wool  of  the 
first  class,  and  in  addition  thereto  GO  per  centum  ad  valorem. 

/  3G2.  *  *  *  woolen  shawls,  *  *  *  niade  wholly  or  in  part  of 
wool,  not  specially  enumerated  or  provided  for  in  this  Act,  valued  at 
not  exceeding  SO  cents  jier  pound,  35  cents  per  pound  and  35  per  centum 
ad  vidorem  ;  valued  at  above  SO  cents  per  pound,  35  cents  per  pound, 
and  in  addition  thereto  40  per  centum  ad  valorem. 

3G3.  *  *  *  hats  of  wool,  *  *  *  coniiiosed  wholly  or  in  part  of 
worsted,  the  hair  of  the  alpaca,  goat,  or  other  animals  (except  such  as 
are  composed  in  part  of  wool),  not  specially  enumerated  or  provided  for 
in  this  Act,  valued  at  not  exceeding  30  cents  per  pound,  10  cents  per 
pound  ;  valued  at  above  30  cents  jier  pound,  and  not  exceeding  40  cents 
per  pound,  12  cents  per  pound  ;  valued  at  above  40  cents  p(>r  pound,  and 
not  exceeding  60  cents  per  pound,  IS  cents  per  pound;  valued  at  above 
GO  cents  per  pound,  and  not  exceeding  SO  cents  i»er  pound,  24  cents  per 
pound  ;  and  in  adtlition  thereto,  upon  all  the  above  named  articles,  35 
per  centum  ad  valorem ;  valued  at  above  SO  cents  per  pound.  35  cents  per 
pound,  and  in  addition  thereto  40  per  centum  ad  valorem. 

366.  Clothing,  ready-nuule,  and  wearing  apparel  of  every  description, 
not  specially  enumerated  or  provided  for  in  this  Act,  and  balraoral 
skirts,  and  skirting,  and  goods  of  similar  descrii)tion,  or  used  for  like 
purposes,  composed  wholly  or  in  part  of  wool,  worsted,  the  hair  of  the 
alpaca,  goat,  or  other  animals,  made  up  or  manufactured  wholly  or  in 
part  bj  the  tailor,  seamstress,  f)r  maiuifacturer,  exceiit  knit  goods,  40 
cents  per  pound,  and  in  addition  thereto  35  j)er  centum  ad  valorem. 

367.  Cloaks,  dolmans,  jackets,  talmas,  ulsters,  or  other  outside  gar- 
ments for  ladies'  and  children's  apparel  and  goods  of  similar  descrip- 
tion, or  used  for  like  piu'poses,  composed  wholly  or  in  part  of  wool, 
worsted,  the  hair  of  the  alpaca,  goat,  or  other  animals,  made  up  or 
nuinufactured  wholly  or  in  part  by  the  tailor,  seamstress,  or  manu- 
facturer (except  knit  goods),  45  cents  per  pound,  and  in  addition  thereto 

,40  per  centum  ad  valorem. 


DECISIONS  UNDER  THE  ACT  OF  1913. 


Knitted  Wool  Caps,  Ornamented. — Children's  knitted  wool  caps  orna- 
mented with  ro.settes  on  each  side  composed  of  silk  ribbon  dutiable  as  wearing 
apparel  at  tlie  rate  of  35  per  cent  ad  valorem  under  paragraph  291. — Dept. 
Order   (T.  D.  349S5). 

Clothing  in  Part  of  Braid.— On  the  authority  of  G.  A.  7597  (T.  D.  34755)  a 
dress  suit  and  an  extra  pair  of  trousers  composed  of  wool  and  ornamented 
with  braid,  classified  as  articles  in  part  of  braid  under  paragraph  358,  were 
held  dutiable  as  clothing,  ready-made,  in  part  of  wool   (par.  291). — Ab.  37356. 

Fringed  Hoods. — The  hoods  in  question  are  not  embroidered  or  made  in 
I'art  of  lace  and  the  trinnning  does  not  cover  the  whole  surface,  but  only  the 
edge.  On  the  authority  of  G.  A.  7597  (T.  D.  34755)  and  U.  S.  r.  Snow's  United 
States  Sample  Express  Co.    (6  Ct.  Cust.  Appls.,  — ;  T.  D.  353S8),   affirming 


SCHEDULE    K WOOL   AND    MANUFACTURES   OF.  581 

G.  A.  7613  (T.  D.  34823),  the  hoods  were  held  properly  dutiable  as  wool  wear- 
ing apparel  under  paragraph  291. — Ab.  3S922. 

Wool  Wearing  Apparel  in  Part  of  Braids  or  Ornaments. — Coats,  vests, 
trousers,  and  other  articles  of  wearing  apparel  in  part  of  braid,  classified  under 
paragraph  358.  G.  A.  7597  (T.  D.  34755)  followed,  holding  certain  wearing 
apparel  trimmed  with  braid  dutiable  as  wool  wearing  apparel  under  paragraph 
291.  U.  S.  V.  Snow's  United  States  Sample  Express  Co.  (6  Ct.  Cust.  Appls.,  — ; 
T.  D.  35388  noted.— Ab.  38912. 

The  provision  for  wearing  apparel  in  paragraph  291  was  held  more  specific 
than  that  for  articles  in  part  of  braid  in  paragraph  358.— Ab.  38718. 

On  the  authority  of  U.  S.  v.  Snow's  United  States  Sample  Express  Co.  (6  Ct. 
Cust.  Appls.,  — ;  T.  D.  35388)  the  jackets  in  question  were  held  dutiable  as 
wool  wearing  apparel  under  paragraph  291. — Ab.  38636. 

■  Mohair  AVearing  AppareL — Wearing  apparel  composed  of  plushes  made  from 
mohair  was  held  dutiable  at  45  per  cent  under  paragraph  309,  which  paragraph 
was  found  to  be  more  specific  than  paragraph  358.  Hartranft  r.  Meyer  (135 
U.  S.,  237)  and  G.  A.  7613  (T.  D.  34823),  affirmed  in  U.  S.  v.  Snow's  United 
States  Sample  Express  Co.  (6  Ct.  Cust.  Appls.,  — ;  T.  D.  35388),  followed.— 
Ab.  38951. 

Wearing  Apparel  in  Part  of  Trimmings. — Woolen  costumes  in  part  of 
braid,  or  silk  and  fur  trimmings,  classified  as  wool  wearing  apparel  in  part 
of  trimmings  under  paragraph  358,  were  held  dutiable  as  wool  wearing  ap- 
parel (par.  291)  on  the  authority  of  G.  A.  7597  (T.  D.  34755).— Ab.  37223. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Cosmanos,  consisting  of  small  head  shawls  compo.sed  entirely  of  wool,  were 
held  more  specifically  provided  for  as  shawls  of  wool  under  paragraph  382, 
rather  than  as  manufactures  of  wool  (par.  378). — Ab.  37618. 

Hair  Rolls—"  Rats." — Hair  rolls,  more  comiuonly  known  as  "  rats,"  when 
composed  in  part  of  wool,  are  dutiable  as  wool  wearing  apparel  under  paragraph 
370,  tariff  act  of  1897,  or  paragraph  382,  act  of  1909.— T.  D.  31315  (G.  A.  7173). 

Russian  Tunics,  composed  of  cotton  and  trimmed  with  wool,  held  properly 
classified  as  wearing  apparel  in  part  of  wool  under  paragraph  382.  G.  A.  7181 
(T.  D.  31350)  followed.— Ab.  31178  (T.  D.  33145). 

Silk  Hats  in  Part  of  Wool. — Silk  hats  if  composed  in  any  part  of  wool  are 
dutiable  as  wool  wearing  apparel  at  the  rate  of  44  cents  per  pound  and  60  per 
cent  ad  valorem  under  paragraph  382.— Dept.  Order  (T.  D.  33008). 

Wearing  Apparel  in  Part  of  Wool. — This  merchandise — boys'  suits — con- 
sisting of  a  blouse,  flannel  neckpiece,  and  trousers,  was  properly  assessed  under 
paragraph  382.  We  think  tliat  the  history  of  the  paragraphs  under  couaider- 
ation  and  the  decisions  of  the  courts  make  it  apparent  that  Congress  intended 
that  wearing  apparel  composed  wholly  or  in  part  of  wool  should  be  subjected  to 
the  operation  of  paragraph  382,  and  that  there  was  no  purpose  on  its  part 
to  limit  that  paragraph  to  woolen  wearing  apparel  not  otherwise  provided 
for.— Hecht  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34444;  (G.  A.  Ab.  33777) 
T.  D.  33789  affirmed. 

It  is  agreed  by  both  sides  that  the  amount  of  wool  contained  in  the  slippers 
does  not  exceed  2  per  cent 

The  wool  in  the  slipper  is  in  the  form  of  a  padding,  and  it  is  placed  between 
the  sole  of  the  slipper  and  the  sock  lining.    It  is  put  there  for  a  particular  pur- 


582  DIGEST   OF   CUSTOMS  DECISIONS. 

pose — for  the  purpose  of  innUiiij;  the  sole  of  the  sli])iicr  more  comfortable  to 
the  sole  of  the  foot. 

It  is  our  opinion  that  (he  article  proi'tTly  falls  witliiii  paraj,'rai)h  3S2,  the  pro- 
ision  for  wearinj;  apparel  in  part  wool  beinj^  more  specilic  than  that  for  wear- 
ing apjiarel  in  chief  value  of  cotton  aial  not  sjiecially  provided  for.    Note  G.  A. 
7181   (T.  I).  31350).— Ab.  30702  (T.  I).  33018). 

I>i:CISI<)NS  UNDKll  TIIK  ACT  OF  1897. 

Glove  Tjiniiifjs- — The  articles  in  controversy  consisted  of  silk  and  wool  lininfrs 
for  filoves.  The  hoard  held  them  to  have  been  projierly  classified  under  para- 
graph 370  as  articles  of  wearing  apparel  paitly  manufactured  and  composed 
in  pai-t  of  wool.— Ab.  9044  (T.  D.  2G8GG). 

"  Rats  " — Hair  Rolls. — "  Wearing  apparel  of  every  description  "  includes 
hair  rolls  or  "  i-als  "  composed  of  cotton,  wool,  and  metal,  metal  being  the  com- 
ponent material  of  chief  value,  and  as  such  these  were  dutiable  under  para- 
graph 370.— Outhman  r.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31214;  Ab.  20821  (T.  D. 
29G29)  affirmed. 

DECISIONS   UNDKlt  TlllO   ACT  OF  1894.       " 

Baby-Carriage  Robes,  loose  knil  fabrics  composed  of  wool,  are  dutiable  as 
kuit  fabrics  and  not  as  knit  wearing  apparel. — T.  D.  1G85G  (G.  A.  3375). 

Knit  Wool  Caps. — Caps  made  of  wool,  knitted,  dutiable  as  "wool  knit  wear- 
ing apparel  "  under  paragraph  285,  and  not  under  paragraph  284  because 
crocheted,  there  being  no  commercial  distinction  between  goods  kint  and  goods 
crocheted.— Dept.  Order  (T.  D.  20G20). 

Crocheted  Goods. — Crocheting  by  hand  or  machinery  being  a  species  of  knit- 
ting, woolen  caps  connnonly  known  as  "  tam-o'-shanters,"  made  by  the  crochet- 
ing process,  were  dutiable  as  "  knit  wearing  appared "  at  50  per  cent  ad 
valorem  under  paragraph  285,  and  not  as  "  articles  of  wearing  apparel  of  every 
description  not  snecially  provided  for  "  at  45  per  cent  ad  valorem  under  para- 
graph 284.  Topliiz  v.  U.  S.  (Synopsis  20G20),  affirming  decision  of  the  board 
In  re  Toplitz,  T.  D.  1G954  (G.  A.  3382),  followed;  compare  In  re  Locke,  T.  D. 
1G9.58  (G.  A.  338G).— T.  D.  20922  (G.  A.  4395). 

Wool  Fascinators  are  dutiable  as  knit  wearing  apparel  and  not  as  shawls. — 
T.  D.  16846  (G.  A.  3365). 

Fez  Caps  are  dutiable  as  wool  wearing  apparel  and  not  as  wool  hats  uor  as 
wool  kuit  wearing  apparel.— T.  D.  1GG55  (G.  A.  3300). 

Knit  Wool  Wearing;  Apparel. — All  knit  wearing  apparel  without  regard  to 
value,  whether  jutsiile  garments  or  otherwise,  is  more  specifically  provided  for 
in  paragraph  285  than  elsewhere.— T.  D.  1G321  (G.  A.  31-50). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

AVool  Caps  held  dutiable  as  wearing  ai)par('l  and  not  as  lints  of  wool. — 
T.  D.  12653  (G.  A.  1302). 

Corsets  made  of  wool  are  wearing  api»arcl.— T.  D.  139G1  (G.  A.  2066), 

Fez  Caps  composed  of  a  felted  knit  fabric,  with  a  long  silk  tassel  attached 
to  the  center  of  the  crown,  are  wearing  apparel  and  not  hats. — T.  D.  12025 
(G.  A.  938). 

Ice  Wool  Squares  made  of  Angora  wool,  on  knitting  machines  are  dutiable 
as  shawls  and  not  as  wool  wearing  apparel. — T.  D.  14251  (G.  A.  2215). 


SCHEDtTLE    K WOOL   AND   MANUFACTURES   OF.  583 

Wool  Knit  Underwear. — Woolen  and  worsted  knit  goods,  such  as  hosiery, 
undershirts,  drawers,  etc.,  held  dutiable  as  articles  of  wearing  apparel  iinder 
paragraph  396  and  not  as  knit  fabrics  under  paragraph  392.  Note  T.  D.  10736 
(G.  A.  289)  reversed  in  46  Fed.  Rep.,  510  and  147  U.  S.,  494.— T.  D.  13888  (G.  A. 
2041). 

Miners'  Hats  of  Wool  and  Resin  (wool  chief  value)  are  dutiable  as  hats 
of  wool.— T.  D.  13380  (G.  A.  1760). 

Mufflers  of  Wool. — Woolen  or  worsted  mufflers,  about  one  yard  square,  with- 
out any  fringe,  are  not  shawls,  but  are  dutiable  as  wearing  apparel  under 
paragraph  396.— T.  D.  10864  (G.  A.  359). 

Sailor  Suits. — A  blue  wool  blouse  forming  part  of  a  sailor  suit  for  a  child, 
cut  low  in  front,  deep  square  collar,  and  gathered  at  the  waist,  the  collar  and 
front  ornamented  with  four  strands  and  the  wrist  with  two  strands  of  white 
cotton  braid,  held  to  be  wearing  apparel  and  not  embroidered. — T.  D.  12954 
(G.  A.  1505). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Felt  Hats  Varnished. — Felted  wool  hats  varnished  are  dutiable  as  wool  hats 
and  not  under  paragraph  400  as  hats.— T.  D.  10565  (G.  A.  215). 

Scotch  Bonnets. — Articles  used  as  coverings  for  men,  invoiced  as  Scotch 
bonnets,  and  entered,  some  as  worsted  knit  bonnets  and  others  as  worsted  caps, 
and  made  of  wool  knitted  on  frames,  were  dutiable  as  knit  goods  made  on 
knitting  frames  and  not  as  bonnets,  hats,  hoods,  etc. 

It  was  right  on  the  evidence  for  the  court  to  direct  a  verdict  for  the  de- 
fendant, especially  as  the  plaintiff  refused  to  go  to  the  jury  on  the  question 
as  to  whether  on  March  3,  1883,  the  word  "  bonnet "  had  in  this  country  a  well- 
known  technical  commercial  designation,  such  as  would  cover  the  goods  in 
question.— Topi itz  v.  Heddeu,  146  U.  S.,  252. 

Waterproof  Garments  made  of  wool  and  india-rubber  fabrics  are  dutiable 
as  wearing  apparel  and  not  as  manufactures  of  india  rubber. — T.  D.  10389 
(G.  A.  80). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Shawls  and  Scarfs  in  the  Piece. — Shawls  and  scarfs,  manufactured  on 
looms  and  in  strips  or  pieces  containing  several,  the  place  of  separation  indi- 
cated by  threads  which  form,  when  cut,  the  fringe,  and  the  articles  being 
actually  separated  before  importation,  and  being,  in  the  state  in  which  they 
are  imported,  suitable  and  adapted  to  be  worn  by  women  and  children  as 
articles  of  dress  and  at  the  time  of  importation  usually  so  worn,  and  imported 
for  that  purpose,  are  dutiable  as  wearing  apparel  and  not  as  Uianufactures  of 
silk  or  of  worsted. 

By  the  use  of  the  words  "  wearing  apparel  "  Congress  intended  to  make  the 
purpose,  adaptation,  and  iise  of  an  article,  and  not  its  commercial  designation, 
the  test  of  its  dutiable  description. — Maillard  v.  Lawrence,  16  How.,  251 ;  1 
Blatch.,  504 ;  12  Law  Rep.,  354 ;  16  Fed.  Cas.,  500,  affirmed. 

Shawls  of  Wool  Are  Not  Worsted  Shawls. — Shawls,  any  part  of  which 
are  woolen  and  not  worsted,  are  dutiable  at  50  per  cent  as  merino  shawls  made 
of  wool  or  of  which  wool  is  a  component  part,  and  are  not  free  under  the  act 
of  March  2,  1883,  as  worsted  stuff  goods,  shawls,  and  other  manufacturers  of 
silk  and  worsted,  unless  they  were  known  in  the  market  antecedent  to  this  act 
as  worsted  or  worsted  and  silk  goods. — Hughes  v.  Hoyt  (Betts'  Sor.  Bk.,  21), 
12  Fed,  Cas.,  836. 


584  DIGEST   OF   CUSTOMS  DECISIONS. 

Worsted  Shawls  Not  Manufactures  of  Wool. — Worsted  being  a  distinct 
article  well  known  in  connnorce  under  that  name,  worsted  shawls  with  cotton 
borders  and  susiuMiders  with  cotton  ends  were  hold  not  to  be  manufactures 
of  wool.— Elliott  r.  Swartwout,  10  Pet.,  137,  151,  152. 

Shirts,  Drawers,  etc.,  Wool  and  Cotton. — Shirts,  drawers,  and  stockings, 
comi'osed  in  part  of  wool  and  in  part  of  cotton,  and  known  commercially  as 
merino  good.s,  are  dutiable  at  ^55  per  cent,  irrespective  of  the  proportions  in 
which  the  wool  an<l  cotton  are  combined  or  the  comparative  value  of  the  wool 
in  the  fabric. — Greenleaf  v.  Worthington,  26  Fed.  Rep.,  303. 

292.  Webbings,  suspenders,  braces,  bandings,  belts,  beltings,  bind- 
ings, cords,  cords  and  tassels,  and  rilib()ns;   any  of  the  foregoing  made 
1&13     of  wool  or  of  which  wool  or  wool  and  India  rubber  are  tiie  component  ma- 
terials of  chi(  f  value,  and  not  specially  provided  for  in  this  section,  35 
per  centum  ad  valorem. 

383.  Webbings,  gorings,  suspenders,  braces,  bandings,  beltings,  bind- 
ings, *  *  *^  fringes,  gimps,  cords,  cords  and  tassels,  ribbons,  *  *  *^ 
and  manufactures  of  wool  ornamented  with  beads  or  spangles  of  what- 
ever material  composed,  any  of  the  foregoing  made  of  wool  or  of  which 
wool  is  a  component  material,  whether  containing  India  rubber  or  not, 
50  cents  per  pound  and  60  per  centum  ad  valorem. 

371.  Webbings,  gorings,  suspenders,  braces,  bandings,  beltings,  bind- 
ings, *  *  *^  fringes,  gimps,  cords,  cords  and  tassels,  *  *  *,  and 
manufactures  of  wool  ornamented  with  beads  or  spangles  of  whatever 
material  composed,  any  of  the  foregoing  made  of  wool  or  of  which  wool 
is  a  component  material,  whether  composed  in  part  of  India  rubber  or 
otherwise,  50  cents  per  pound  and  60  per  centum  ad  valorem. 

286.  On    webbings,    gorings,    suspenders,    braces,    beltings,    bindings, 

*  *     *,     fringes,  gimps,  cords,  cords  and  tassels,     *     *     *^     any  of  the 
■foregoing  which  are  elastic  or  nonelastic,  made  of  wool,  worsted,  the  hair 

of  the  camel,  goat,  alpaca,  or  other  animals,  or  of  which  wool,  worsted, 
the  hair  of  the  camel,  goat,  alpaca,  or  other  animals  is  a  component  ma- 
terial, .30  per  centum  ad  valorem. 

398.  On    webbings,    gorings,    suspenders,    braces,    beltings,    l)indings, 

*  *  *,  fringes,  gimps,  cords,  cords  and  tassels,  *  *  *^  wrought  by 
hand  or  braided  by  machinery  any  of  the  foregoing  which  are  elastic  or 

1890  nonelastic,  made  of  wool,  worsted,  the  hair  of  the  camel,  goat,  alpaca, 
or  other  animals,  or  of  which  wool,  worsted,  the  hair  of  the  camel,  goat, 
alpaca,  or  other  animals  is  a  component  material,  the  duty  shall  be  60 
cents  per  pound,  and  in  addition  thereto  60  per  centum  ad  valorem. 

368.  Webbings,  gorings,  suspenders,  braces,  beltings,  bindings,  *  *  *^ 
fringes,  gimps,  cords,  cords  and  tassels,  *  *  *^  wrought  by  hand  or 
braided  by  machinery,  made  of  wool,  worsted,  the  hair  of  the  alpaca, 
goat,  or  other  animals,  or  of  which  wool,  worsted,  the  hair  of  the  alpaca, 
goat,  or  other  animals  is  a  component  material,  30  cents  per  pound,  and 
in  addition  thereto  50  per  centum  ad  valorem. 


1909 


1897 


1894 


1883 


DECISIONS  UNDER  THE  ACT  OF  1897. 

Skirt  Binding. — A  bi'aided  article  about  one-half  inch  in  width,  with  a  roll 
of  pile  about  one-fourth  of  an  inch  in  diameter  attached  to  one  edge,  composed 
wholly  or  in  chief  value  of  wool  or  animal  hair,  which  is  used  in  binding  the 
bottom  or  hem  of  women's  skirts  and  is  known  as  "  brush  binding."  is  dutiable 
at  50  cents  per  pound  and  60  per  cent  ad  valorem  under  paragraph  371. — T.  D. 
21959  (G.  A.  4647). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Wool  Elastic  Webbing. — Webbing  composed  of  wool,  cotton,  and  India 
rubber  (india  rubber  chief  value)  is  dutiable  as  wool  elastic  webbing  and  not 
as  a  manufacture  of  india  rubber.— T.  D.  1.3402  (G.  A.  2796). 


SCHEDULE    K WOOL   AND   MANUFACTURES   OF.  585 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Wool  Elastic  Webbing. — Wel)l)in,i:  made  of  india  riil)l)er,  wool,  and  cotton, 
and  known  as  "  wool  elastic  webbing,"  is  dutiable  as  webbing  composed  wholly 
or  in  part  of  india  rubber,  and  not  as  webbing  made  of  wool  or  of  which  wool 
is  a  component  material,  under  Schedule  L.  Ever  since  1842  webbing  composed 
wholly  or  in  part  of  india  rul)ber  has  been  a  subject  of  duty  eo  nomine,  and  it 
is  no  more  otherwise  provided  for  as  webbing  composed  wholly  or  in  part  of 
wool  than  it  would  be  as  a  manufacture  of  india  rubber  and  silk  or  of  india 
rubber  and  silk  and  other  materials  if  silk  had  been  one  of  its  component 
parts.— Beard  v.  Nichols,  120  U.  S.,  260. 

Worsted  Bindings. — The  term  "bindings"  includes  all  bindings  whether 
they  are  worsted  or  woolen.  "  Worsted  bindings "  are  dutiable  under  this 
clause  and  not  under  clause  25 ;  nor  are  they  "  worsted  stuff  goods,"  dutiable  at 
10  per  cent  under  this  clause  and  free  under  the  act  of  March  2,  1833,  section  4 
(4  Stat.,  630).— Whiting  v.  Bancroft  (1  Story,  560),  29  Fed  Cas..  1055. 

293.  Aubusson,  Axminster,  moquette,  and  chenille  carpets,  figured  or 
1913    plain,  and  all  carpets  or  carpeting  of  like  character  or  description,  35 

per  centum  ad  valorem. 

384.  Aubusson,  Axminster,  moquette,  and  chenille  carpets,  figured  or 
1909    plain,  and  all  carpets  or  carpeting  of  like  character  or  description,  60 

cents  per  square  yard  and  in  addition  thereto  40  per  centum  ad  valorem. 

372.  Aubusson.  Axminster,  .moquette,  and  chenille  carpets,  figured  or 
1897    plain,  and  all  carpets  or  carpeting  of  like  character  or  description,  60 

cents  per  square  yard,  and  in  addition  thereto  40  per  centum  ad  valorem. 

287.  Aubusson,  Axminster,  moquette,  and  chenille  carpets,  figured  or 
1894    plain,     *     *     *     and  all  carpets  or  carpeting  of  like  character  or  de- 
scription,    *     *     *     40  per  centum  ad  valorem. 

399.  Aubusson,  Axminster,  moquette.  and  chenille  carpets,  figured  or 
plain,  *  *  *  and  all  carpets  or  carpeting  of  like  character  or  de- 
scription, *  *  *  60  cents  per  square  yard,  and  in  addition  thereto 
40  per  centum  ad  valorem. 

369.  Aubusson,  Axminster,  and  chenille  carpets,  *  *  *  45  cents 
per  square  yard,  and  in  addition  thereto  30  per  centum  ad  valorem. 

294.  Saxony,  Wilton,  and  Tournay  velvet  carpets,  figured  or  plain, 
1913    and  all  carpets  or  carpeting  of  like  character  or  description,  30  per  cen- 
tum ad  valorem. 

385.  Saxony,  Wilton,  and  Tournay  velvet  carpets,  figured  or  plain,  and 
1909     all  carpets  or  carpeting  of  like  character  or  description,   60  cents  per 

square  yard,  and  in  addition  thereto  40  per  centum  ad  valorem. 

373.  Saxony,  Wilton,  and  Tournay  velvet  carpets,  figured  or  plain,  and 
1897     all  carpets  or  carpeting  of  like  character  or  description,   60  cents  per 

square  yard,  and  in  addition  thereto  40  per  centum  ad  valorem. 

288.  Saxony,    Wilton,    and   Tournay   velvet   carpets,   figured   or    plain, 
1894    and  all  carpets  or  carpeting  of  like  character  or  description,  40  per  centum 

ad  valorem. 

400.  Saxony,  Wilton,  and  Tournay  velvet  carpets,  figured  or  plain,  and 
1890     all  carpets  or  carpeting  of  like  character  or  description,  60  cents  per 

square  yard,  and  in  addition  thereto  40  per  centum  ad  valorem. 

1883        ^^^'  S^^o^^'  Wilton,  and  Tournay  velvet  carpets,  45  cents  per  square 
yard,  and  in  addition  thereto  30  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Tournay  Velvet  Carpets  Under  Paragraph  297. — Tournay  velvet  carpets 
being  specially  made  subject  to  a  certain  duty  are  not  manufactures  of  wool 
within  the  meaning  of  paragraph  297  which  provides  that  the  rates  of  duty  on 


1890 


586  DIGEST   OF   CUSTOMS  DECISIONS. 

manufactures  of  wool  fixed  by  this  act  shall  not  take  effect  until  January  1, 
1895.  Reversing  T.  D.  15714  (G.  A.  2895)  and  affirming  the  decision  of  the 
circuit  court.— U.  S.  v.  Field  (C.  C.  A.),  71  Fed.  Rep.,  513. 


1913 


1883 


1909 


1897 


2J>5.  Brussels  carpets,  figured  or  plain,  and  all  carpets  or  carpeting 
of  like  character  or  description,  25  per  centum  ad  valorem. 

3SG.  Brus.*;els  carpets,   figured  or  plain,   and   all   carpets  or  carpeting 
1909     of  like  diaracter  or  description,  44  cents  per  square  yard,  and  in  addition 
thereto  40  per  centum  ad  valorem. 

374.  Brussels  carpets,   figured  or  plain,   and   all  carpets  or  carpeting 
1897     of  like  character  or  description.  44  cents  per  square  yard,  and  in  addition 

thereto  40    per  centum  ad  valorem. 

1894         ^^^"  I^i""^'^^'*'  carpets,   figured  or  plain,   and   all   carpets  or  carpeting 
of  like  character  or  description,  40  per  centum  ad  valorem. 

401.  Brussels  carpets,   figured  or  plain,   and  all   carpets  or  carpeting 
1890     of  like  character  or  description,  44  cents  per  square  yard,  and  in  addition 

thereto  40    per  centum  ad  valorem. 
371.  Brussels  carpets,  30  cents  per  scjuare  yard,  and  in  addition  thereto 
30  per  centum  ad  valorem. 

296.  Velvet  and  tapestry  velvet  carpets,  figured  or  plain,  printed  on 
1913     the  wani  t)r  otherwise,  and  all  carpets  or  carpeting  of  like  character  or 
descripti(»n,  30  per  centum  ad  valorem. 

387.  Velvet  and  tapestry  velvet  carpets,  figured  or  plain,  printed  on  the 
warp  or  otherwise,  and  all  carpets  or  carpeting  of  like  character  or 
description,  40  cents  per  square  yard  and  in  addition  thereto  40  per 
centum  ad  valorem. 

375.  Velvet  and  tapestry  velvet  carpets,  figured  or  plain,  printed  on  the 
warp  or  otherwise,  and  all  carpets  or  carpeting  of  like  character  or  de- 
scription, 40  cents  per  square  yard,  and  in  addition  thereto  40  per  centum 
ad  valorem. 

290.  Velvet  and  tapestry  velvet  carpets,  figured  or  plain,  printed  on  the 
1894     warp  or  otherwise,  and  all  carpets  or  carpeting  of  like  character  or  de- 
scription, 40  per  centum  ad  valorem. 

402.  Velvet  and  tapestry  velvet  carpets,  figured  or  plain,  printed  on  the 
warp  or  otherwise,  and  all  carpets  or  carpeting  of  like  character  or 
description,  40  cents  per  .square  yard,  and  in  addition  thereto  40  per 
centum  ad  valorem. 

372.  Patent  velvet  and  tapestry  velvet  carpets,  printed  on  the  warp 
1883     or  otherwi.se,  25  cents  per  square  yard,  and  in  addition  thereto,  30  per 
centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Mosaic  Velvet  Carpeting  or  figured  or  plain  velvet  carpeting  composed  of 
mohair,  jute,  and  cariieting  is  dutiable  as  velvet  carpeting  and  not  as  Tournay 
velvet  carpets.— T.  D.  13803  (G.  A.  1997). 

29  7.  Tajtestry  Brussels  carpets,  figured  or  plain,  and  all  carpets  or 
1913     carpeting  of  like  character  or  descrii)tion,  printed  on  the  warp  or  other- 
wise, 20  per  centum  ad  valorem. 

388.  Tapestry  Brussels  carpets,  figured  or  plain,  and  all  carpets  or 
carpeting  of  like  character  or  description,  printed  on  the  warp  or  other- 
wise, 28  cents  per  .square  yard  and  in  addition  thereto  40  per  centum 
ad  valorem. 

376.  Tapestry   Brussels   carpets,    figured   or   plain,    and   all   carpets   or 
.„q„    carpeting  of  like  ch.-iracter  or  description,  printed  on  the  warp  or  other- 

wise,  28  cents  per  square  yard,  and  in  addition  thereto  40  per  centum 
ad  valorem. 


1890 


1909 


1890 


SCHEDULE    K WOOL  AND   MANUFACTURES   OP.  587 

29L  Tapestry   Brussels   carpets,   flsured   or  plain,   and   all   carpets  or 
1894     carpeting  of  like  character  or  description,  printed  on  the  warp  or  other- 
wise, 42^  per  centum  ad  valorem. 

403.  Tapestry  Brussels  carpets,  figured  or  plain,  and  all  carpets  or 
carpeting  of  like  character  or  description,  printed  on  the  warp  or  other- 
wise, 28  cents  per  square  yard,  and  in  addition  thereto  40  per  centum 
ad  valorem. 

373.  Tapestry   Brussels   carpets,   printed   on   the   warp   or   otherwise, 
1883     20  cents  per  square  yard,   and  in  addition  thereto,  30  per  centum  ad 

valorem. 

.gj_         298.  Treble  ingrain,  three-ply,  and  all-chain  Venetian  carpets,  20  per 
centum  ad  valorem. 

389.  Treble  ingrain,  three-ply,  and  all-chain  Venetian  carpets,  22  cents 
per  square  yard,  and  in  addition  thereto  40  per  centum  ad  valorem. 

377.  Treble  ingrain,  three-ply,  and  all-chain  Venetian  carpets,  22  cents 
per  square  yard,  and  in  addition  thereto  40  per  centum  ad  valorem. 

292.  Treble  ingrain,  three-ply,  and  all-chain  Venetian  carpets,  32*  per 
centum  ad  valorem. 

404.  Treble  ingrain,  three-ply,  and  all-chain  Venetian  carpets,  19  cents 
per  square  yard,  and  in  addition  thereto  40  per  centum  ad  valorem. 

374.  Treble  ingrain,  three-ply,  and  worsted-chain  Venetian  carpets,  12 
cents  per  square  yard,  and  in  addition  thereto  30  per  centum  ad  valorem. 

299.  Wool  Dutch  and  two-ply  ingrain  carpets,  20  per  centum  ad 
valorem. 

390.  Wool  Dutch  and  two-ply  ingrain  carpets,  18  cents  per  square  yard, 
and  in  addition  thereto  40  per  centum  ad  valorem. 


1909 
1897 
1894 
1890 
1883 

1913 
1909 


„-_         378.  Wool  Dutch  and  two-ply  ingrain  carpets,  18  cents  per  .square  yard, 
and  in  addition  thereto  40  per  centum  ad  valorem. 

293.  Wool    Dutch    and    two-ply    ingrain    carpets,    30    per    centum    ad 
valorem. 


1894 
1890 


405.  Wool  Dutch  and  two-ply  ingrain  carpets,  14  cents  per  square  yard, 
and  in  addition  thereto  40  per  centum  ad  valorem. 


j.„_         375.  Yarn,  Venetian,  and  two-ply  ingrain  carpets.  8  cents  per  square 
yard,  and  in  addition  thereto  30  per  centum  ad  valorem. 

300.  Carpets    of    every    description,    woven    whole    for    rooms,    and 
1913    oriental.  Berlin,  Aubusson,  Axminster,  and  similar  rugs,  50  per  centum 
ad  valorem. 

391.  Carpets  of  every  description,  woven  whole  for  rooms,  and  oriental, 
Berlin,  Aubusson,  Axminster,  and  similar  rugs,  10  cents  per  square  foot, 
1909     and  40  per  centum  ad  valorem  :  ProvkJed,  That  in  the  measurement  of 
all  mats,  rugs,  carpets,  and  similar  articles,  of  whatever  material  com- 
posed, the  i^elvage,  if  any,  shall  be  included. 

379.  Carpets  of  eveiy  description,  woven  whole  for  rooms,  and  oriental, 
1897    Berlin,  Aubusson,  Axminster,  and  similar  rugs,  10  cents  per  square  foot, 
and  in  addition  thereto  40  per  centum  ad  valorem. 

iRq4        ~^^"  *     *     *     carpets  woven  whole  for  rooms,     *     *     *     ^nd  oriental, 
^*         Berlin,  and  other  similar  rugs,  40  per  centum  ad  valorem. 

399.  *     *     *     carpets  woven  whole  for  rooms,     *     *     *     and  oriental, 
1890     Berlin,  and  other  similar  rugs,  60  cents  per  square  yard,  and  in  addition 
thereto  40  per  centum  ad  valoiem. 


1883 


369.  *     *■     *     carpets  woven  whole  for  rooms,  45  cents  per  square  yard, 
and  in  addition  thereto  40  per  centum  ad  valorem. 


588  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Seamless  Ruf>s  (that  is,  woven  In  one  piece)  of  the  character  or  description 
specified  in  para;:rapiis  293  to  297  dutiable  at  the  rate  of  50  per  cent  ad  valorem 
under  paragraph  3lH).— Dept.  Order  (T.  D.  35062). 

RiiRS  Woven  Wliole  for  Rooms. — Wilton  ruijs  classified  as  carpets  woven 
wliole  for  rot>nis  under  jiarairrapli  3U0  were  claimed  dutiable  as  Wilton  carpets 
(par.  294).     Protest  overruled.     G.  A.  7GUG  (T.  D.  34811!)  cited.— Ab.  37375. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Measurement  of  Rugs — Selvage  Included. — In  taking  the  measurement  of 
rugs  with  selvages  provided  for  in  paragraph  379  the  selvage  of  the  articles 
should  be  included  in  the  dutiable  area.  Fritz  v.  U.  S.  and  Sloane  v.  U.  S. 
(T.  D.  2.^)878),  afiirnang  In  re  Sloane.  T.  D.  25384  (G.  A.  5711)  and  In  re 
Vantine  &  Co.,  T.  I).  23470  (G.  A.  50(52),  followed.— T.  D.  26187  (G.  A.  5978). 

Selvage  of  Rugs — Measurement. — The  duty  of  10  cents  per  square  foot  pro- 
vided on  rugs  in  paragraph  379  should  be  based  on  the  entire  area  of  the  rugs, 
including  the  selvage.— Fritz  et  al.  v.  U.  S.  (C.  C),  T.  D.  25878;  (G.  A.  5711) 
T.  D.  25384  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Japanese  Rugs  made  by  hand  with  a  cut  pile,  wool,  single  face,  composed 
of  jute,  hemp,  or  ranne,  and  wool,  are  dutiable  as  oriental  rugs  and  not  as 
carpets.— T.  D.  17394  (G.  A.  3585). 

Oriental  Rugs  of  Silk. — Oriental  rugs  from  Persia,  wholly  of  silk,  are 
dutiable  as  oriental  rugs  at  40  per  cent  under  paragraph  287  and  not  as  manu- 
facture of  silk.— T.  D.  18014  (G.  A.  3858). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Carpets  Woven  Whole  for  Rooms. — A  .seandess  carpet  manufactured  in 
France  to  fit  a  particular  room  and  made  in  accordance  with  drawings  and 
specifications  is  dutiable  as  a  carpet  woven  whole  for  a  room. — T.  D.  10926 
(G.  A.  421). 

Dagliestan  Rugs  dutiable  at  40  per  cent  ad  valorem  under  paragraph  378, 
following  157  U.  S.  Rep.,  655.— Dept.  Order   (T.  D.  18051). 


30  1.  Druggets   and  bockings,   printixl,   colored,   or   otherwise,   20  per 
centum  ad  valorem. 

392.  Druggets  and  bockings.  printed,  colored,  or  otherwise,   22   cents 
per  square  yard,  and  in  addition  thereto  40  per  centum  ad  valorem. 

380.  Druggets  and  bockings,  printed,   colored,   or  otherwise,   22  cents 
per  square  yard,  and  in  addition  thereto  40  per  centum  ad  valorem. 


1913 
1909 


1894 
1890 


294.  Druggets  and  bockings,  printed,  colored,  or  otherwise,  *     *     *, 
figured  or  plain,  30  per  centum  ad  valorem. 

406.  Druggets  and  bockings,   printed,   colored,  or  otherwise,  22   cents 

per  square  yard,  and  in  addition  thereto  40  per  cent  ad  valorem.  *     *     * 


376.  Druggets  and  bockings,  printed,  colored,  or  otherwise,   15  cents 
^®*      per  square  yard,  and  in  addition  thereto  30  per  centum  ad  valorem. 

302.  Carpets  and  carpeting  of  wool  or  cotton,  or  compo.^ed  in  part 
1913     of  either  of  them,  not  specially  provided  for  in  this  .section,  and  on  mats, 
matting,  and  rugs  of  cotton,  20  per  centum  ad  valorem. 


SCHEDULE    K WOOL   AND   MANUFACTURES   OF.  589 

393.  Carpets  and  carpetiug  of  wool,     *     *     *     or  cotton,  or  composed 
1909     in  part  of  any  of  them,  not  specially  provided  for  in  this  section,  and 
mats,  matting,  and  rugs  of  cotton,  50  per  centum  ad  valorem. 

3S1.  Carpets  and  carpeting  of  wool,     *     *     *       or  cotton,  or  composed 
1897     in  part  of  either,  not  specially  provided  for  in  this  Act,  50  per  centum 
ad  valorem. 

1295.  Carpets  and  carpeting  of  wool,     *     *     *     or  cotton,  composed  in 
part  of  either,  not  specially  provided  for  in  this  Act,  30  per  centum  ad 
valorem. 
294.  *     *     *     felt  carpeting,  figured  or  plain,  30  per  centum  ad  valorem. 

407.  Carpets  and  carpeting  of  wool,     *     *     *     or  cotton,  or  composed 
1890     in  part  of  either,  not  specially  provided  for  in  this  Act,  50  per  centum 
ad  valorem. 

406.  *     *     *     felt  carpeting,  figured  or  plain,  11  cents  per  square  yard, 
and  in  addition  thereto  40  per  centum  ad  valorem. 

378.  Carpets  and  carpetings  of  wool  or  cotton,  or  parts  of  either  or 
1883     other   material,    not  otherwise   herein   specified,   40   per   centum   ad   va- 
lorem J     *     *     *_ 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Cotton  Bath  Mats. — Merchandise  invoiced  as  "  washable  cotton  bath  mats  " 
and  classified  at  25  per  cent  ad  valorem  under  paragraph  264. 

The  sample  introduced  in  evidence  is  made  with  a  Wilton  weave,  and  although 
made  of  cotton  and  light  in  color  it  has  the  same  appearance  as  a  carpet  or 
rug  used  for  floor  coverings.  The  testimony  shows  that  in  the  trade  these 
articles  are  advertised,  bought,  and  sold  as  "  cotton  bath  rugs,"  and  as  they 
come  within  the  ordinary  definition  of  the  terra  rugs,  we  hold  that  they  are 
properly  dutiable  at  the  rate  of  20  per  cent  ad  valorem  under  paragraph 
302.— Ab.  38503. 

Sundour  Rugs,  classified  as  cotton  bath  mats  under  paragraph  264,  found  to 
be  used  as  floor  coverings,  were  held  dutiable  as  rugs  of  cotton  (par.  302). — Ab. 
37303. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Cotton  Couch  and  Table  Covers. — Couch  and  table  covers  which  resemble 
rugs  in  design  and  coloring,  but  which  are  made  of  pile  fabrics  not  suitable 
either  in  material  or  weight  for  floor  coverings,  are  dutiable  as  "  articles  made 
or  cut  from  pile  fabrics  "  under  paragraph  325. 

Congress,  in  the  tariff  act  of  1909,  having  placed  "  rugs  of  cotton  "  in  the  same 
paragraph  and  assessed  duty  thereon  at  the  same  rate  as  on  "  carpets  and  car- 
peting," must  be  taken  inferentially  to  have  intended  that  the  "  rugs  of  cotton," 
dutiable  thereunder,  should  be  those  only  which  are  suitable  for  floor  cover- 
ings—T.  D.  33577   (G.  A.  7472). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cotton  Rugs. — Paragraph  381,  which  provides  for  cotton  carpets  and  carpet- 
ing, does  not  apply  to  cotton  rugs. 

Congress  having  differentiated  rugs  made  as  rugs  and  clearly  distinguishable 
as  such  by  reason  of  their  proce.ss  of  manufacture,  their  shape,  size,  pattern,  etc., 
from  rugs  that  are  made  up  of  portions  of  carpeting,  the  former  are  dutiable 
as  rugs  and  not  as  carpets  or  carpeting.  Congress  having  excepted  rugs  and 
mats  made  of  cotton  from  the  provisions  of  paragraph  334,  and  having  omitted 
to  provide  for  them  eo  nomine  elsewhere,  they  are  dutiable  under  paragraph 
322  as  manufactures  of  cotton  not  specially  provided  for  at  45  per  cent  ad 


590  DIGEST   OF   CUSTOMS   DECISIONS. 

valorem.  Mason  r.  U.  S.  (Circuit  Court,  Soutlierii  Hivision  of  New  York.  Feb. 
11,  1893,  not  reported)  ;  Keuttell  v.  Magone  (157  U.  S.,  154)  ;  G.  A.  5498  (T.  D. 
24819)  and  Ingersoll  r.  Magone  (53  Fed.  Hep.,  1003)  cited  and  followed.— T.  D. 
24857  (G.  A.  5517). 

Felt  Carpeting. — Unwoven  wool  felt,  in  rolls  04  yards  wide  and  60  and  70 
jards  long,  and  connnercially  known  as  felt  carpeting,  is  dutiable  under  para- 
graph 381  at  50  per  cent  ad  valorem  as  "carpeting  of  wool,"  and  not  under 
paragraph  370  as  "  felts  not  woven,  composed  wlmlly  or  in  part  of  wool."  In  re 
Dobson  (G.  A.  4254)  followed.  Compare  In  re  Plum  (G.  A.  1063).— T.  D.  21401 
(G.  A.  4487)  ;  afTirnied  by  99  Fed.  Rep.,  200;  note  T.  D.  21982. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Woolen  Carpeting  Saddlebags  and  Pieces  of. —Pieces  of  wool  carpeting 
with  woolen  lining,  originally  made  into  saddlebags,  is  dutiable  as  carpeting  and 
not  as  woolen  cloths.— T.  D.  15721  (G.  A.  2902). 

303.  Mat3,   rugs  for   floors,    screens,    covers,    hassocks,    bedsides,    art 

sciuart's.  ;uid  other  portions  of  carpets  or  carpeting,  comjiosed  wholly  or 

1913     in  part  of  wool,  and  not  specially  provided  for  in  this  section,  shall  be 

sub.iected  to  the  rate  of  (luty   herein   imposed  on   carpets  or  carpeting 

ot  like  character  or  description. 

.394.  Mats,    rugs    for    floors,    screens,    covers,    hassocks,    bedsides,    art 
squares,  and  other  portions  of  carpets  or  carpeting  made  wholly  or  in 
1909     part  of  wool,  and  not  specially  provided  for  in  this  section,  shall  be  sub- 
.iected to  the  rate  of  duty  herein   imposed  on  carpets  or  carpet ings  of 
like  character  or  description. 

382.  Mats,    rugs    for    floors,    screens,    covers,    hassocks,    bedsides,    art 
squares,  and  other  portions  of  carpet  or  carpeting  made  wholly  or  in 
1897     part  of  wool,  and  not  s[iecially  provided  for  in  this  Act,  shall  be  sub- 
jected to  the  rate  of  duty  herein  imposed  on  carpets  or  carpetings  of  like 
character  or  description. 

296.  IMats,    rugs   for    floors,    screens,    covers,    hassocks,    bedsides,    art 
squares,  and  other  portions  of  carpets  or  carpeting  made  wholly  or  in 
1894    part  of  wool,  and  not  specially  provided  for  in  this  Act,  shall  be  sub- 
jected to  the  rate  of  duty  herein  imposed  on  carpets  or  carpetings  of 
like  character  or  description. 

408.  Mats,  rugs,  screens,  covers,  hassocks,  bedsides,  art  squ:ires,   and 

other  portions  of  carpets  or  carpeting  made  wholly  or  in  part  of  wool, 

1890    and  not  specially  provided  for  in  this  Act,  shall  be  subjected  to  the  rate 

of  duty   herein   imposed  on  carpets  or  carpetings  of  like  character   or 

description. 

378.  *  *  *  and  mats,  rugs,  .screens,  covers,  hassocks,  bedsides,  and 
other  portions  of  carpets  or  carpetings.  shall  be  subjected  to  the  rate 
of  duty  herein  imposed  on  cariiets  or  carpeting  of  like  character  or 
description:  and  the  duty  on  all  other  mats  not  exclusively  of  vege- 
table material,  screens,  hassocks,  and  rugs,  shall  be  40  per  centum  ad 
valorem. 


1883 


DECISIONS  UNDER  THE  ACT  OF  1913. 

Rugs. 

"  Ri"GS  FOR  Floors." — Paragr;tph  .303  includes  only  those  rugs  made  from 
carpets  or  carpeting. 

"  Similar  Rugs." — All  the  rugs  named  in  paragraph  300  are  handmade  or  hand 
tufted.  Hence,  a  rug  not  handmade  or  hand  tufttnl  is  not  a  "similar  rug" 
within  the  paragraph. 

"  Woven  Whole  for  Rooms." — The  language  "  carpets  of  every  description, 
woven  whole  for  rooms,"  paragraph  300,  shows,  by  the  express  inclusion  of  this 


SCHEDULE    K — WOOL   AND   MANUFACTUEES   OF.  591 

class  of  "carpets"  or  carpeting,  that  the  other  enumerations  therein  would  not 
otherwise  have  included  it. 

Seamless  Wilton  and  Tapestry  Brussels  Rugs. — Seamless  Wilton  and 
tapestry  Brussels  rugs,  cut  from  long  rolls  of  "  carpet  or  carpeting "  and 
fringed  or  bound,  are  not  dutiable  under  paragraph  300  as  "  similar  rugs  "  to 
the  rugs  named  in  paragraph  300,  because  they  are  machine  made,  whereas  the 
rugs  named  in  paragraph  300  are  handmade  or  hand  tufted.  They  are,  by 
virtue  of  paragraph  303,  liutiable,  respectively,  at  the  rate  prescribed  b,v  para- 
nraph  294  for  AViltou  carpets  or  carpeting,  and  at  the  rate  prescribed  by 
naragraph  297  for  tapestry  Brussels  carj)ets  or  carpeting. — Beuttell  &  Sous  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36905;  (G.  A.  7S74)  T.  D.  36229  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Brussels  and  Wilton  Rugs  made  up  of  carpeting  of  the  usual  width  (27 
inches)  dutiable  under  paragraphs  385  and  386,  respectively,  and  not  imder 
paragraph  391,  which  provides  for  carpets  woven  whole  for  rooms  and  rugs 
woven  in  one  piece.— T.  D.  34816  (G.  A.  7606). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Antique  Rugs. — Rugs,  the  product  of  the  sixteenth  century,  imported  at 
different  times  as  articles  of  merchandise,  are  dutiable  and  not  free  as  collec- 
tions of  antiquities. — Baumgarten  v.  RIagone  (C.  C),  41  Fed.  Rep.,  770. 

Seamless  Rugs. — Rugs  made  as  rugs  and.  distinguishable  as  .such  by  reason 
of  their  process  of  manufacture,  size,  shape,  pattern,  etc.,  are  dutiable  as  rugs ; 
.nnd  rugs  made  from  pieces  of  carpets  or  carpetings  are  dutiable  at  the  rate 
imposed  on  the  carpet  from  which  they  were  made. — Beuttell  v.  Magone,  157 
U.  S.,  155. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Brussels  and  Wilton  Rugs,  composed  of  linen  and  worsted,  are  dutiable 
at  15  per  cent  under  section  1,  paragraph  2,  act  of  1824,  and  under  this  para- 
graph as  a  manufacture  of  which  tlax  is  a  component  part,  and  not  as  a  manu- 
facture of  wool  or  as  nrpets  or  carpetings. — Hadden  v.  Hoyt  (2  Hunt  Mer. 
Mag.,  269),  11  Fed.  Cas.,  147. 


1913 


304.  Whenever  in  this  'Section  the  word  "  wool  '"  is  used  in  connection 
with  a  manufactui'ed  article  of  which  it  is  a  component  material,  it  shall 
be  held  to  include  wool  or  hair  of  the  sheep,  camel,  or  other  like  animal, 
whether  aiauufactured  by  the  woolen,  worsted,  felt,  or  any  other  process. 

395.  Whenever,  in  any  schedule  of  this  Act,  the  Avord  "  wool  "  is  used 

in  connection  with  a  manufactured  article  of  which  it  is  a  component 

1909     material,  it  shall  be  held  to  include  wool  or  hair  of  the  sheep,  camel, 

goat,   alpaca,   or   other   animal,    whether   manufactured   by    the   woolen, 

worsted,  felt,  or  any  other  process. 

383.  Whenever,  in  any  schedule  of  this  Act,  the  word  "  wool  "  is  used 

in  connection  with  a  manufactured  article  of  which  it  is  a  component 

1897     material.  It  shall  be  held  to  include  wool  or  hair  of  the  sheep,  camel, 

goat,   alpaca,   or   other   animal,   whether   manufactured   by    the  woolen, 

worsted,  felt,  or  any  other  process. 

1894         (No  corresponding  provision.) 

1890         (No  corresponding  provision.) 

Xf83         (No  corresponding  provision.) 


5<J2 


DIGEST   OF   CUSTOMS   DECISIONS. 


1913 


1909 


1897  \ 


305.  Hair  of  the  Angora  goat,  alpaca,  and  otlicr  like  animals,  and  all 
hair  on  tlii'  skin  of  such  animals,  15  per  centum  ad  valorem. 

:M]0.  All  *  ♦  *  hair  of  the  *  ♦  *  vroat,  alpaca,  and  other  like 
anim.ils  shall  he  divided,  for  the  puriiose  of  fixing  the  duties  to  be 
char^'ed  tliereoii,  into  the  three  following  classes: 

."'.r.L'.  Class  two,  that  is  to  say,  *  *  *  hair  of  the  *  *  *  Angora 
goat,  alpiic.i,  and  other  like  animals. 

.■>().S.  Thv'  duty  upon  +  *  *  jiaji-  of  the  ^i-  *  *  Angora  goat, 
al|»aca,  anil  other  like  animals,  of  *  *  *  class  two,  which  shall  be 
im{)orted  in  any  other  than  ordiiuiry  condition,  or  which  has  been  sorted 
or  increa.sed  in  value  by  the  rejection  of  any  part  of  the  original  tleece, 
shall  he  twice  the  duty  to  which  it  woidd  be  otherwise  subject:  *  *  * 
The  duty  ui)on  *  *  *  Jiair  of  the  *  *  *  Angora  goat,  alpaca, 
and  other  like  animals  of  any  class  which  shall  be  changed  in  its  char- 
acter or  condition  for  the  purpose  of  evading  the  duty,  or  which  shall  be 
recluced  in  value  by  the  adnnxture  of  dirt  or  any  other  foreign  substance, 
shall  be  twice  the  duty  to  which  it  would  be  otherwise  subject.  When 
the  duty  assessed  upon  any  wool  equals  three  times  or  more  that  which 
would  be  a.s.sc-s.sed  if  said  wool  was  imported  unwashed,  the  duty  shall 
not  be  doubled  on  account  of  the  wool  being  sorted.  If  any  bale  or 
package  of  wool  or  hair  si)ecitied  in  this  Act  invoiced  or  entered  as  of 
any  s])ecified  class,  or  claimed  by  the  iniixirter  to  b(>  dutiable  as  of  any 
specified  class,  shiill  contain  any  wool  or  hair  sul)ject  to  a  higher  rate  of 
duty  thin  the  class  so  specified,  the  whole  bale  or  package  shall  be 
subject  to  the  highest  rate  of  duty  chargeable  on  wool  of  the  class  subject 
to  such  higher  rate  of  duty,  and  if  any  bale  or  package  be  claimed  by 
the  importer  to  be  shoddy,  mungo,  flocks,  wool,  hair,  or  other  material 
of  any  class  specified  in  this  Act,  and  such  bale  contain  any  admixture 
of  any  one  or  more  of  said  materials,  or  of  any  other  material,  the  whole 
bale  or  package  shall  be  subject  to  duty  at  the  highest  rate  imposed  upon 
any  .article  in  said  bale  or  pa-ckage. 

3G9.  Thy  duty  upon  all  wools  ;ind  hair  of  the  first  class  shall  be  11 
cents  per  pound,  and  upon  all  wools  or  hair  of  the  second  class  12  cents 
per  pound. 

/  348.  All  *  *  *  hair  of  the  *  *  *  goat,  alpaca,  and  other  like 
animals,  shall  be  divided,  for  the  purpose  of  fixing  the  duties  to  be 
charged  thereon,  into  the  three  following  classes: 

350.  Class  two,  that  is  to  say,  *  *  *  hair  of  the  Angora  goat, 
alpaca,  and  other  like  animals. 

356.  The  duty  upon  *  *  *  hair  of  the  »  *  *  Angora  goat, 
alpaca,  and  other  like  animals,  of  *  *  *  class  two.  which  shall  be 
imported  in  any  other  than  ordinary  condition,  or  which  has  been  sorted 
or  incr(»ased  in  value  by  the  rejection  of  any  part  of  flie  original  fleece, 
shall  be  twice  the  duty  to  which  it  would  be  otherwise  subject:  *  *  * 
The  duty  upon  *  *  *  hair  of  the  *  *  *  Angor.a  goat,  aljiaca,  and 
other  nice  animals  of  any  class,  which  shall  be  changed  in  its  character 
or  condition  for  the  purpose  of  evading  the  duty,  or  which  shall  be 
reduced  in  value  by  the  admixture  of  dirt  or  any  other  foreign  substance, 
shall  be  twice  the  duty  to  which  it  would  be  otherwise  subject.  When 
the  duty  as.«esse(l  upon  any  wool  equals  three  times  or  more  that  which 
would  be  assessed  if  said  wool  was  imported  unwashed,  the  duty  shall 
not  be  doubled  on  account  of  the  wool  being  sorted.  If  any  bale  or 
package  of  wool  or  hair  specifiiHl  in  this  Act  invoiced  or  entered  as  of  .any 
specified  class,  or  claimed  by  the  imjiorter  to  be  dutiable  .as  of  any 
siiecilied  cla.ss,  shall  contain  any  wo(»l  or  hair  subject  to  a  higher  rate  of 
duty  than  the  class  so  sjiecitied,  the  whol(>  hale  or  i)ackag<>  shall  be  sub- 
ject to  the  highest  rate  of  duty  chargeable  on  wool  of  the  class  subject 
to  such  higher  rate  of  duty,  and  if  any  bale  or  package  be  claimed  by 
the  importer  to  be  shoddy,  mungo,  flocks,  wool,  hair,  or  other  m;iterial 
of  any  class  specified  in  this  Act,  and  such  bale  contain  any  admixture 
of  any  one  or  more  of  said  materials,  or  of  any  other  material,  the  whole 
biile  or  package  shall  l^e  subject  to  duty  at  the  highest  rate  imposed  upon 
any  article  in  said  bale  or  package. 

.357.  The  duty  upon  all  wools  and  hair  of  the  first  class  shall  be  11 
cents  per  pound,  and  upon  all  wools  or  hair  of  the  second  class  12  cents 
,  per  pound. 


1894 


1890 


1883  < 


SCHEDULE    K WOOL   AND    MANUFACTURES   OF.  593 

as;-).  All  *  *  *  hair  of  tlic  *  *  *  tioiit.  alpaca,  aiul  olhcr  Hko 
aiiiuuils,  uiul  all     *     *     *     jj^j^.  ^,l^  n^^,  skin.     (Free.) 

375.  AH  *  *  *  luiir  of  the  *  *  *  goat,  alpacu,  and  other  like 
animals  shall  be  divideil,  tV)r  the  purpose  of  fixinj;;  the  duties  to  be 
cliar,i;ed  theret)n,  into  the  three  following  classes: 

oTT.  CJla.ss  two,  that  is  to  say,  *  *  *  imji-  yf  ^i^,  *  *  *  goat, 
ali)aca,  and  otlier  like  animals. 

;}8L  The  duty  on  wools  *  *  *  of  the  second  class  which  shall  Ite 
imported  scoured  shall  be  three  times  the  duty  to  which  they  would  be 
subjected  if  imported  unwashed. 

;iS3.  The  duty  upon  *  *  *  imji-  of  tlie  *  *  *  goat,  alpaca,  and 
other  like  animals  which  shall  be  imported  in  any  other  than  ordinary 
condition,  or  which  shall  be  changed  in  its  character  or  condition  for 
the  purpose  of  evading  the  duty,  or  which  shall  be  reduced  in  value  by 
the  admixture  of  dirt  or  any  other  foreign  substance,  or  which  has  been 
soi-t  or  increased  in  value  by  the  rejection  of  any  part  of  the  original 
lleoce,  shall  be  twice  the  duty  to  winch  it  would  be  otherwise  sub- 
ject.    *     *     * 

334.  The  duty  upon  all  *  ♦  *  j,air  of  the  second  class,  12  cents  per 
pound. 

352.  All  *  *  *  hair  of  the  alpaca,  goat,  and  other  like  animals 
shall  be  divided,  for  the  purpose  of  rtxing  the  duties  to  be  charged 
thereon,  into  the  three  following  classes : 

354.  Class  two,  combing  wools. — That  is  to  say,  *  *  *  hair  of  the 
alpaca,  goat,  and  other  like  animals. 

356.  *  *  *  The  duty  upon  *  *  *  hai^  of  the  alpaca,  goat,  and 
other  like  animals,  which  shall  be  imported  in  any  other  than  ordinary 
condition,  as  now  and  heretofore  practiced,  or  which  shall  be  changed  in 
its  character  or  contlition  for  the  purpose  of  evading  the  duty,  or  which 
shall  be  reduced  in  value  by  the  admixture  of  dirt  or  any  other  foreign 
substance,  shall  be  twice  the  duty  to  which  it  would  be  otherwise  subject. 

358.  *  *  *  hair  of  the  alpaca,  goat,  and  other  like  animals,  the 
value  whereof,  at  the  last  port  or  place  whence  exported  to  the  United 
States,  excluding  charges  in  such  port,  shall  be  30  cents  or  less  per 
pound,  10  cents  per  pound ;  wools  of  the  same  class,  the  value  whereof 
at  the  last  port  or  place  whence  exported  to  the  United  States,  excluding 
,  charges  in  such  port,  shall  exceed  30  cents  per  pound,  12  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Cashmere  Goat  Hair  and  Noils. — The  fleece  of  the  cashmere  goat  dutiable 
at  the  rate  of  15  per  cent  ad  valorem  under  paragraph  305,  and  so-called  cash- 
mere noils  not  being  a  waste  product  are  also  dutiable  at  the  rate  of  15  per 
cent  ad  valorem  under  the  said  paragraph. — Dept.  Order  (T.  D.  34410). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cape  Angora  Goatskins. — Under  the  tariff  act  of  1897  raw  goatskins  with 
the  hair  on  are  free  of  duty.  Angora  goatskins  of  superior  quality  suitable  for 
use  as  fur  being  provided  for  in  paragraph  562  as  "  fur  skins  not  dressed  in 
any  manner  and  not  specially  provided  for,"  and  those  of  an  inferior  or  bastard 
breed  not  suitable  for  such  use  being  provided  for  in  paragraph  664  as  raw 
skins.  U.  S.  v.  Bennet  (66  Fed.  Rep.,  299;  13  C.  C.  A.,  446)  and  Keen-Sutterle 
Co.  (Ltd.)  V.  U.  S.  (suit  2163)  followed.  Compare  In  re  Kirby  (G.  A.  4381).— 
T.  D.  22831  (G.  A.  4872). 

AVool  of  the  Cashmere  Goat. — Wool  or  hair  of  the  Cashmere  goat,  some- 
times called  china  brown  cashmere  wool,  is  dutiable  as  wool  of  the  second 
class,  at  12  cents  per  pound,  under  the  provisions  of  paragraphs  350  and  357. — 
T.  D.  23179  (G.  A.  4965). 

60690°— 18— VOL  1 38 


594  DIGEST   OF   CUSTOMS  DECISIONS. 

Tiirkisli  Angora  (ioatskins,  of  the  kind  described  in  U.  S.  r.  Bennet 
{('Ai  Fed.  Kep.,  liJCJ),  are  free  of  duty  as  "fur  skins  not  dressed  in  any  manner," 
under  paragraph  562,  and  are  not  dutiable  as  wool  or  hair  on  the  skins  under 
paragraphs  3r)7  and  'S'tS.  It  seems  that,  as  to  certain  Anjiora  jroatskins  com- 
ing from  an  inferior  breed  of  goats,  and  not  used  as  fur  skius,  a  different  rule 
might  apply.— T.  D.  2(>S4r)   (G.  A.  4381). 

DECISIONS  UNDKK  TIIK  ACT  OF  1890. 

Raw  Angora  Goatskins  with  the  hair  on,  l)eing  for  all  coniiiicrcial  purpo.eies 
undressed  fur  skins,  it  l)iMng  unprofitable  to  separate  the  hair  from  the  skin 
and  to  use  the  hair  as  wool,  are  free  and  are  not  dutiable  as  wool  on  the  skin. 
Paragraph  G05,  which  provides  for  the  free  entry  of  the  skins  without  the  wool, 
does  not  imply  that  with  the  wi>ol  on  they  are  dutiable. — U.  S.  v.  Bennett 
(C.  C.  A.).  60  Fed.  Kep.,  299. 

Goat  Beards, — Selected  goat  hair,  being  hair  from  the  be;ird  of  the  goat, 
scoured,  bleached,  tied  in  bunches,  and  specially  prepared  for  use  as  material 
for  brushes,  held  dutiable  at  36  cents  per  pound  under  paragraphs  377,  381, 
{•nd  384.— T.  D.  13948  (G.  A.  2053). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF   1883. 

Ang;ora  Goatskins. — Twenty  bales  of  skins  imported  containing  150  skins 
to  the  bale,  each  bale  containing  4  or  5  Angora  goatskins,  15  or  20  second-chuss 
skins,  which  are  free,  and  the  remaining  common  Cape  goatskins,  which  are 
also  free.  The  collector  directed  to  assess  duty  on  Angora  skins  under  the 
provisions  for  wools  of  the  second  class,  for  the  hair  or  wool,  and  30  per  cent 
for  the  skins  alone,  admitting  the  conmion  goatskins  free. — Dept.  Order  (T.  D. 
3112). 


1913 


1909 


300.  Tops  made  from  the  hair  of  the  Angora  goat,  alpaca,  iind  other 
like  animals,  20  per  centum  ad  valorem. 

375.  On  *  *  *  tops,  made  wholly  or  in  part  of  wool  *  *  *^ 
valued  at  not  more  tlian  20  cents  per  pound,  the  duty  per  pound  shall 
be  two  and  one-fourth  times  the  duty  imjiosed  by  this  schedule  on  one 
pound  of  unwashed  wool  of  the  first  class;  valu(>d  at  more  than  20  cents 
per  {xnnid,  the  duty  per  i)ound  shall  be  three  and  one-third  times  the 
duty  imposed  by  this  schedule  on  one  pound  of  unwashed  wool  of  the 
first  class;  and  in  addition  thereto,  upon  all  the  foregoing,  30  per  centum 
ad  valorem. 


1897         (Not  enumerated.) 
1894 


279.  *     *     *     ;ind  on  hair  of  the     *     *     *     goat,  alpaca,  or  other  like 
animals,  in  the  form  of    *     *     *     tops,  20  per  centum  ad  valorem. 


1890 


IVM).  *  *  *  iiair  of  the  *  *  *  goat,  alpaca,  or  other  like  animaLs, 
in  the  form  of  *  *  *  tops,  *  *  *  shall  be  subject  to  the  same 
duties  as  are  imposed  upon  manuf.tctures  of  wool  not  specially  provided 
for  in  this  Act. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Goat-Hair  Tops. — Swatches  of  scoured,  combed,  and  dyed  Angora  goat  hair, 
adapted  for  use  in  making  wigs  for  doll.s,  is  dutiable  as  goat-hair  tops,  and  not 
as  manufactures  of  goat  hair,  nor  as  hair. — T.  D.  17437  (G.  A.  3611). 

•1Q10         .'JO 7.  Yarns  made  of  the  hair  of  the  Angora  goat,  alpaca,  and  other 
like  animals,  25  per  centum  ad  valorem. 


1894 


1890 


SCHEDULE    K WOOL  AND   MANUFACTURES  OF.  595 

377.  On  yarns  made  wholly  or  in  part  of  wool,  valued  at  not  more  than 
30  cents  per  pound,  the  duty  per  pound  shall  be  two  and  one-half  times 
the  duty  imposed  by  this  section  on  one  pound  of  unwashed  wool  of  the 
1909  first  class,  and  in  addition  tl>ereto  35  per  centum  ad  valorem;  valued  at 
more  than  30  cents  per  pound,  the  duty  per  pound  shall  be  three  and  one- 
half  times  the  duty  imposed  by  this  section  on  one  pound  of  unwashed 
wool  of  the  first  class,  and  in  addition  thereto  40  per  centum  ad  valorem. 

365.  On  yarns  made  wholly  or  in  part  of  wool,  valued  at  not  more  than 
30  cents  per  pound,  the  duty  per  pound  shall  be  two  and  one-half  times 
the  duty  imposed  by  this  Act  on  one  pound  of  unwashed  wool  of  the  first 
1897  class ;  valued  at  more  than  30  cents  per  pound,  the  duty  per  pound  shall 
be  three  and  one-half  times  the  duty  imposed  l)y  this  Act  on  one  pound 
of  unwashed  wool  of  the  first  class,  and  in  addition  thereto,  upon  all  the 
foregoing,  40  per  centum  ad  valorem. 

280.  On  woolen  and  worsted  yarns  made  wholly  or  in  part  of  *  *  * 
the  hair  of  the  *  *  *  goat,  alpaca,  or  other  animals,  valued  at  not 
more  than  40  cents  per  pound,  30  per  centum  ad  valorem ;  valued  at 
more  than  40  cents  per  pound,  40  per  centum  ad  valorem. 

391.  On  woolen  and  worsted  yarns  made  wholly  or  in  part  of  *  *  ♦ 
the  hair  of  the  *  *  *  goat,  alpaca,  or  other  animals,  valued  at  not 
more  than  30  cents  per  pound,  the  duty  per  pound  shall  be  two  and  one- 
half  times  the  duty  imposed  by  tliis  Act  on  a  pound  of  unwashed  wool  of 
the  first  class,  and  in  addition  thereto  35  per  centum  ad  valorem;  valued 
at  more  than  30  cents  and  not  more  than  40  cents  per  pound,  the  duty 
per  pound  shall  be  three  times  the  duty  imposed  by  this  Act  on  a  pound 
of  unwashed  wool  of  the  first  class,  and  in  addition  thereto  35  per 
centum  ad  valorem ;  valued  at  more  than  40  cents  per  pound,  the  duty 
per  pound  shall  be  three  and  one-half  times  the  duty  imposed  by  this 
Act  on  a  pound  of  unwashed  wool  of  the  first  class,  and  in  addition 
thereto  40  per  centum  ad  valorem. 

363.  *  *  *  woolen  and  worsted  yarns,  *  *  *  composed  wholly 
or  in  part  of  *  *  *  the  hair  of  the  alpaca,  goat,  or  other  animals, 
*  *  *  not  specially  enumerated  or  provided  for  in  this  Act,  valued  at 
not  exceeding  30  cents  per  pound.  10  cents  per  pound ;  valued  at  above 
30  cents  per  pound  and  not  exceeding  40  cents  per  pound,  12  cents  per 
1883  pound ;  valued  at  above  40  cents  per  pound  and  not  exceeding  60  cents 
per  pound,  18  cents  per  pound ;  valued  at  above  60  cents  per  pound  and 
not  exceeding  80  cents  per  pound,  24  cents  per  pound ;  and  in  addition 
thereto,  upon  all  tlie  above-named  articles,  35  per  centum  ad  valorem ; 
valued  at  above  80  cents  per  pound,  35  cents  per  pound,  and  in  addition 
thereto  40  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Angora  Yarn. 

Hair  which  is  so  short  that  it  is  commercially  unfit  to  be  spini  into  yarn  or 
for  the  making  of  textiles,  and  is  chiefly  employed  in  the  making  of  furs  or  fur 
garments,  or  for  otlier  fur  uses,  is  tliat  kind  of  hair  which  is  known  as  fur, 
though  it  be  taken  from  the  back  of  a  sheep.  Hair  which  possesses  all  the 
characteristics  of  fur,  but  is  so  long  and  of  such  quality  that  it  can  be  spun 
into  yarn  and  converted  into  cloth  and  is  chiefly  used  for  that  purpose,  should 
be  classified  as  a  wool  or  as  hair  other  than  fur. 

"  Othkr  Like  Animals,"  used  in  paragraphs  304  and  307  with  reference  to 
wool  and  hair  regards  similarity  in  the  hair,  and  not  in  the  animals  them- 
selves.—Crimmins  V.  U.  S.  (6  Ct.  Cust.  Appls.,  137;  T.  D.  35392)  cited. 

Angora  Rabbit  Hair  resembles  that  of  the  Angora  goat  or  alpaca  more  nearly 
than  it  does  that  of  the  sheep  or  camel. 

Yarn. — The  making  of  yarns  is  not,  properly  speaking,  a  fur  use ;  and  a  yarn 
made  of  hair  can  not  be  a  manufacture  of  fur. 


1913 


596  DIGEST   OF   CUSTOMS  DECISIONS. 

Angora  Rahiut  Haiu  Yarn,  coiimuTciiiUy  known  as  AnRora  wool  yarn,  is  not 
dutiable  as  a  manufacture  of  fur  (par.  348).  It  is  more  specifically  described 
by  paragraph  307  ("yarns  made  of  the  hair  of  the  Anjjjora  soat,  alpaca,  and 
other  lilie  auinials  ")  than  by  the  definition  of  "  wool  "  in  paragraph  304  ("  wool 
or  hair  of  the  slieep,  camel,  or  otlier  like  animal  ")  and  is  dutiable  accordingly. — 
Bloorainsdale  Bros.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  37221;  (G.  A.  79(54)  T.  D. 
30G9S  re\t'rsed. 

.'JOS.  Cloth  and  all  nianiilacturos  of  every  dcsci-ipl  ion  made  by  any 
process,  wholly  or  in  chief  value  of  the  hair  of  the  Anjiora  goat,  alpaca, 
and  other  like  animals,  not  specially  provided  for  in  this  section,  40  per 
centum  ad  valorem. 

378.  On  cloths,  *  *  *^  and  all  manufactures  of  every  description 
made  wholly  or  in  part  of  wool,  not  specially  provided  for  in  this  section, 
valued  at  not  more  than  40  cents  per  pound,  the  duty  per  pound  shall  be 
three  times  the  duty  impc^sed  by  this  section  on  a  pound  of  unwashed 
wool  of  the  first  class;  valued  at  above  40  cents  per  jiound  and  not  above 
1909  7i>  cents  per  pound,  the  duty  per  pound  shall  be  four  times  the  tluty 
imposed  by  this  section  on  one  pound  of  unw.ished  wool  of  the  tirst  clas-s, 
and  in  addition  thereto,  upon  all  the  foregoin,:;,  50  per  centum  ad 
valorem;  valued  at  over  70  cents  per  pountl,  the  duty  per  pound  shall  be 
four  times  the  duty  imposed  by  this  section  on  one  pound  of  unwashed 
wool  of  the  first  class  and  55  per  centum  ad  valorem. 

30G.  On  cloths,  *  *  *,  and  all  manufactures  of  every  description 
made  wholly  or  in  part  of  wool,  not  specially  provided  for  in  this  Act, 
valued  at  not  more  than  40  cents  per  pound,  the  duty  per  pound  shall  be 
three  times  the  duty  imposed  by  this  Act  on  a  pound  of  unwashed  wool 
of  the  first  class ;  valued  at  above  40  cents  per  pound  and  not  above  70 
1897  cents  per  pound,  the  duty  per  pound  shall  be  four  times  the  duty  imposed 
by  this  Act  on  one  pound  of  unwashed  wool  of  the  first  class,  and  in 
addition  thereto,  upon  all  the  foregoing,  50  per  centum  ad  valorem; 
valued  at  over  70  cents  per  pound,  the  duty  per  pound  shall  be  four  times 
the  duty  imposed  by  this  Act  on  one  pound  of  unwashed  wool  of  tlie  first 
class  and  55  per  centum  ad  valorem. 

283.  *  *  *  on  all  manufactures,  composed  wholly  or  in  part  of 
*  *  *  the  hair  of  the  *  *  *  goat,  alpaca,  or  other  animals,  includ- 
ing such  as  have  India  rubber  as  a  component  material,  and  not  specially 
provided  for  in  this  Act,  valned  at  not  over  .50  cents  per  pound,  40  per 
centum  ad  valorem ;  valued  at  more  than  50  cents  per  pound,  50  per 
centum  ad  valorem. 

392.  *  *  *  all  manufactures  of  every  description  made  wholly  or  in 
part  of  *  *  *  the  hair  of  the  *  *  *  goat,  alpaca,  or  other  ani- 
mals, not  specially  provided  for  in  this  Act,  valued  at  not  more  than  liO 
cents  per  pound,  the  duty  per  pound  shall  be  three  times  the  duty  imposed 
by  this  Act  on  a  pound  of  unwashed  wool  of  the  first  class,  and  in  addi- 
tion thereto  40  per  centum  ad  valorem ;  valued  at  more  than  30  and  not 
more  than  40  cents  per  pound,  the  duty  per  pound  shall  be  three  and  one- 
half  times  the  duty  imposed  by  this  Act  on  ;i  pound  of  unwashed  wool 
of  the  first  class,  and  in  addition  thereto  40  per  centum  ad  valorem; 
valued  at  above  40  cents  per  pound,  the  duty  per  pound  shall  be  four 
times  the  duty  imposed  by  this  Act  on  a  pound  of  unwashed  wool  of  the 
first  class,  and  in  addition  thereto  50  per  centum  ad  valorem. 

363.  *  *  *  all  manufactures  of  every  de.scription,  composed  wholly 
or  in  part  of  *  *  *  the  hair  of  the  alpaca,  goat,  or  other  animals 
(except  such  as  are  composed  in  part  of  wool),  not  specially  enumerated 
or  provide<l  for  in  this  Act,  valued  at  not  exceeding  30  cents  per  pound, 
10  cents  per  pound;  valued  at  above  30  c(>nts  per  pound,  and  not  exceed- 
1883  ing  40  cents  per  pound,  12  cents  per  pound  ;  valued  at  above  40  cents 
per  pound,  and  not  exceeding  GO  cents  per  pound,  18  cents  per  pound; 
valued  at  above  GO  cents  per  pound,  and  not  exceeding  80  cents  per  pound, 
24  cents  per  pound  ;  and  in  addition  thereto,  upon  all  of  the  above-name<! 
articles,  35  per  centum  ad  valorem ;  valued  at  above  80  cents  per  pound, 
35  cents  per  pound,  and  in  addition  thereto  40  per  centum  ad  valorem. 


1894 


1890 


SCHEDULE   K WOOL   AND   MANUFACTUKES  OP.  597 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Angora  Goat  Hair  Coat  I^inings  in  the  Piece,  How  Dutiable. — Angora 
goat  hair  coat  linings,  not  cut  to  form  or  sliape,  are  dutiable  as  a  manufacture 
of  Angora  goat  hair  under  paragraph  308,  and  not  as  coat  linings  of  wool  under 
paragraph  290.— Rosenberg  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36510; 
(G.  A.  7741)  T.  D.  3.5.541  affirmed. 

Congress  in  separating  goods  consisting  of  or  manufactured  from  Angora 
goat  hair  and  goods  made  of  wool,  in  Schedule  K,  intended  to  tax  under  the 
separate  Angora  goat  hair  provisions  (pars.  305,  306,  307,  308,  and  309) 
(•very  species  of  merchandise  made  of  Angora  goat  hair  which  is  covered  by 
the  terms  of  those  paragraphs ;  and  therefore  coat  linings  in  chief  value  of 
Angora  goat  hair  are  properly  classified  under  paragraphs  308  at  40  per  cent 
ad  valorem,  rather  than  under  paragi-aph  290  as  coat  linings  composed  wholly 
or  in  chief  value  of  v\'ool.  Crimmins  &  Pierce  v.  U.  S.  (G  Ct.  Cust.  Appls.,  — ; 
T.  D.  35392)  distinguished  and  explained.— T.  D.  35541  (G.  A.  7741). 

Mohair  Cloth. — Cloth  returned  by  the  appraiser  as  composed  of  cotton  and 
mohair,  mohair  chief  value,  was  classified  under  paragraph  308.  It  was 
claimed  dutiable  under  paragraph  288  or  290.  Protests  unsupported ;  overruled. 
G.  A.  7741  (T.  D.  35541)  followed.— Ab.  38427. 

Ripple  Mantling.— The  words  "  in  chief  value  of  the  hair  of  the  Angora 
goat "  is  more  specific  than  "  in  chief  value  of  wool,"  even  assuming  that  under 
the  language  of  paragraph  304  the  word  "  wool "  is  to  be  used  as  including 
wool  or  hair  of  the  sheep,  camel.  Angora  goat,  alpaca,  and  other  like  animals. 
Therefore,  considering  paragraph  308  as  dealing  with  a  different  subject 
matter  from  paragraph  288,  or  considering  paragraph  308  as  dealing  with  the 
hair  of  the  Angora  goat,  alpaca,  and  other  like  animals  as  if  they  were  a  par- 
ticular kind  of  wool,  which  is  also  included  in  paragraph  288,  in  either  event 
paragraph  308  would  control.  Therefore,  on  this  record,  where  it  is  admitted 
in  effect  that  the  particular  article  in  controversy  is  not  a  plush,  and  without 
prejudice  to  that  issue  if  properly  raised  hereafter  on  another  record,  and  for 
the  reasons  above  expressed,  the  protest  is  sustained  under  the  claim  for 
classification  at  40  per  cent  under  paragraph  308. — Ab.  38148. 

Zibeline  or  Ripple  Cloth  dutiable  at  the  rate  of  40  per  cent  ad  valorem 
under  paragraph  308.— Dept.  Order  (T.  D.  34624). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Traveling  Rngs  composed  of  mohair  and  cotton  held  dutiable  as  manu- 
factures com{X)sed  in  part  of  wool,  etc.,  and  not  as  pile  fabrics  nor  as  rugs 
assimilating  to  carpets  or  carpeting. — T.  D.  13964  (G.  A.  2069). 

DECISIONS  UNDER   STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Goat's  Hair  composed  of  80  per  cent  of  goat's  hair  and  20  per  cent  of 
cotton,  used  chiefly  for  women's  dresses,  and  which  were  imported  between 
January  24  and  June  25,  1874,  were  subject  to  the  duty  imposed  by  this  Act, 
as  manufactures  of  hair  not  herein  otherwise  provided  for,  as  modified  by 
the  act  of  June  2,  1872  (17  Stat.,  231),  and  not  to  the  duty  imposed  by  the 
act  of  March  2,  1867  (14  Stat.,  56),  section  3,  upon  "women's  and  children's 
dress  goods  and  real  or  imitation  Italian  cloths,  composed  wholly  or  in  part 
of   wool,   worsted,    the   hair   of   the   alpaca,    goat,    or   other    like   animals,"    is 


598  DIGEST   OF   CUSTOMS  DECISIONS. 

lit'in?  f()\iii(l  by  llic  jury  tliMt  tlu'v  wciv  imt  known  in  connnerfo  anions  nior- 
chants  and  iniitortcrs  as  "wonicii's  ami  cliililrcns  ili'fss  ;;oo(ls." — Arthur  i\ 
Kuttertk'ld.  lL*r>  U.  S.,  70. 

Mohair  ISindiiij^s,  Etc. — Bindinjjs,  hrnids,  and  ludlons  made  of  mohair  and 
importod  between  lM'l)ruary  6  and  June  i~>,  1874,  are  (hitiable  under  this  para- 
p-apli  as  amended  by  the  joint  resolution  of  January  oO,  1S71,  and  not  under 
the  act  of  March  2,  1SG7,  for  webblnj?,  Ijeltinj^,  l)intlinj;,  etc.  Reversing  the 
circuit  court.— Dieclverhoff  v.  Miller  (C.  C.  A.),  93  Fed.  Rep.,  651. 

30!).   riuslies,  velvets,  and  all  oilier  pile  fabrics,  cut   or  uncut,  woven 

or  knit,  wlu'tber  or  not  the  pile  covers  the  entire  surface,  made  wholly 

1913     or  partly  of  the  liair  of  the  Angora  goat,  alpaca,  or  other  like  animals, 

and  articles  made  wholly  or  in. chief  value  of  such  plushes,  vi'lvt>ls,  or 

pile  fabrics,  45  per  centum  ad  valorem. 

443.  I'lusbes  and  woven  fabrics  (except  crinoline  cloth  and  hair  seat- 
1909     '"^^'   '^'"^  manufactures  thereof,   composed  of  the  hair  of  the     *     *     * 
goat,  alpaca,  or  any  animal,  combined  with  wool,  vegetable  liber,  or  silk, 
shall  be  cla.ssified  and  dutiable  as  manufactures  of  wool. 

1897         (Not  enumerated.) 

1894         (Not  enumerated.) 

3()(;    *      *      *      jdushes  and  other  pile  fabrics,  all  the  foregoing,  composed 
wholly  or   in  part  of     *     *     *     the  hair  of  the     *     *     *     goat,   al{)aca, 

1890  or  other  animals,  the  duly  per  pound  shall  be  four  and  one-half  times 
the  duty  imjiosed  by  this  Act  on  a  pound  of  unwashed  wool  of  the  tirst 
class,  and  in  addition  thereto  60  per  centum  ad  valorem. 

1883  (Not  enumerated.) 

DECISIONS  UNDRR  THE  ACT  OF  1913. 

Ruffs  ^lado  From  IMu«;Ji  in  Chief  Value  of  Angora  CJoat  Hair. — Rugs  made 
by  se-.ving  plush,  composed  in  chief  value  of  the  hair  of  the  Ang<ira  goat,  to  a 
stiff  jute  backing  are  dutiable  as  articles  made  wholly  or  in  chief  value  of 
plushes  "  made  wholly  or  partly  of  the  hair  of  the  Aurora  goat "  at  45  per  cent 
ad  valorem  under  paragraph  309,  and  not  under  the  provision  for  carpets  or 
carpeting  under  paragraphs  303  and  29G  or  302.— T.  D.  35.5SS  (G.  A.  7751). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Astrachan  Trimmings. — The  dress  trimmings  provided  for  in  paragraph  398 
are  not  limited  to  such  as  are  wrought  by  hand  or  braided  by  machinery.  Fol- 
lowing Robertson  v.  Salomon  (12  Sup.  Ct.,  752;  144  U.  S.,  603).  Accordingly, 
held,  that  "  astrachan  trimmings,"  formed  by  weaving  a  fabric  with  alternate 
astrachan  and  plain  strips,  which  is  cut  into  single  widths,  and  the  plain 
portion  turned  under  and  stitched,  are  dutiable  xmder  said  paragrajih  398,  and 
not  under  paragraph  392  as  maiuifactures  of  animal  hair  not  sitecially  provided 
for.  05  Fed.  420,  allirmed.  Note  T.  D.  10G90.— Lowentli.il  r.  U.  S.  (C.  C.  A.) 
71  Fed.  Rep.,  692. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Astrakhans  are  dutiable  as  manufactures  of  worst<'(l,  and  the  act  of  May  9, 
1890,  does  not  remove  them  from  this  paragraph  and  classify  them  as  woolen 
cloths.- T.  D.  11678  (G.  A.  783). 


SCHEDULE    K WOOL    AND    MANUFACTURES   OF.  599 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Goat's- Hair  Pliish  or  Mohair  Plush,  although  composed  partly  of  cotton, 
is  (lutial)lt'  as  a  uianufacture  of  goat's-liair  or  mohair  and  not  as  a  manufacture 
of  which  cotton  is  a  component  part. — Thorp  v.  Lawrence  (1  Blatchf.,  351),  23 
Fed.  Cas.,  1159.      . 

310.  The  provisions  of  this  schedule   (K)    shall  be  effective  on  and 
1913     '^^^^^'   tlie  lirst  day   of   January,   nineteen   hundred   and   fourteen,   until 
which  date  the  rates  of  duty  now  provided  by  Schedule  K  of  the  existing 
law  shall  remain  in  full  force  and  effect. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Embroidered  Articles  Made  of  Wool. — The  provision  in  paragraph  310  of 
Schedule  K  of  the  tariff  act  of  1913,  by  its  express  terms,  left  the  old  Schedule 
K  of  the  act  of  1909  in  force  as  part  of  the  present  tariff  act  until  January  1. 
1914.  This  being  so,  embroidered  articles  made  of  wool  entered  on  October  18, 
1913,  are  more  specifically  covered  by  paragraph  383  of  the  act  of  1909,  provid- 
ing for  embroidei'ed  articles  made  of  wool,  than  under  paragraph  358  of  the 
act  of  1913,  both  of  which  were  in  force  at  the  time  of  this  importation.  The 
fact  that  the  new  Schedule  K  of  the  act  of  1913,  which  did  not  go  into  effect 
until  later,  did  not  mention  among  its  provisions  embroidered  articles  can  not 
affect  the  situation.— T.  D.  34.599  (G.  A.  7577). 

Silk  Hats  in  Part  of  Wool. — Hats  in  chief  value  of  silk  and  partly  composed 
of  wool  were  imported  during  the  interval  while  Schedule  K  of  the  tariif  act  of 
1909  was  continued  in  effect  as  part  of  the  act  of  1913  by  the  provisions  to  that 
effect  in  paragraph  310  of  the  latter  act.  Treating  paragraph  382  of  the  act  of 
1909,  covering  wearing  apparel  in  part  of  wool,  under  which  classification  was 
made,  and  paragraph  317,  act  of  1913,  covering  wearing  apparel  in  chief  value 
of  silk  not  specially  provided  for,  the  former  is  held  to  be  controlling  by  reason 
of  the  principles  of  law  laid  down  in  Hecht  v.  U.  S.  (5  Ct.  Cust.  Appls.,  — ;  T.  D. 
34444 )._T.  D.  34G00  (G.  A.  7.578). 

Wool  and  Silk  Dress  Goods. — Paragraph  310  kept  in  full  force  and  effect 
until  January  1,  1914,  not  only  the  rates  but  also  the  enumerations  of  Schedule 
K,  tariff  act  of  1909,  except  as  otherwise  specifically  provided  by  the  act  of  1913. 
Consequently,  the  provi.sion  of  paragraph  381,  tariff  act  of  1909,  in  relation  to 
"  women's  and  children's  dress  goods  *  *  *  composed  In  whole  or  in  part  of 
w«ol  "  remained  in  full  force  and  effect  until  January  1,  1914. — U.  S.  v.  Salfner 
^Ct.  Cust.  Appls.),  T.  D.  36910;  Ab.  39119  reversed. 

Paragraph  3  10  of  Schedule  K,  Tariff  Act  of  1013,  Construed.— Only 
the  articles  and  manufactures  of  wool  provided  for  in  Schedule  K  of  paragraph 
310,  tariff  act  of  1913,  are  dutiable  under  the  provisions  of  Schedule  K,  tariff 
act  of  1909,  until  January  1,  1914.— Dept.  Order  (T.  D.  33821). 


SCHEDULE  L— SILKS  AND  SILK  GOODS. 

311.   Silk  partially   manufactured   from  cocoons  or  from  waste  silk 
1913     and  not  further  advanced  or  manufactured  than  carded  or  combed  silk, 
and  silk  noils  exceeding  two  inches  in  length,  20  cents  per  pound. 

396.  Silk  partially  manufactured  from  cocoons  or  from  waste  silk,  and 
1909     not  further  advanced  or  manufactured  than  carded  or  combed  silk,  35 
cents  per  pound. 

3S4.  Silk  partially  manufactured  from  cocoons  or  from  waste  silk,  and 
1897    not  further  advanced  or  manufactured  than  carded  or  combed  silk,  40 
cents  per  pound. 

29S.  Silk  partially  manufactured  from  cocoons  or  from  waste  silk,  and 
1894    not  further  advanced  or  manufactured  than  carded  or  combed  silk,  20 
per  centum  ad  valorem. 

409.  Silk  partially  manufactured  from  cocoons  or  from  waste  silk,  and 
1890    not  further  advanced  or  manufactured  than  carded  or  combed  silk,  50 
cents  per  pound. 

3S0.  Silk,  partially  manufactured  fi-om  cocoons,  or  from  waste  silk,  and 
1883     not  further  advanced  or  manufactured  than  carded  or  combed  silk,  50 
cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Silk  Noils  the  fibers  of  which  are  less  than  2  inches  in  length,  free  of  duty 
under  paragraph  673.  Silk  noils  the  fibers  of  which  are  more  than  2  inches  in 
length,  dutiable  under  paragraph  396.— Dept.  Order  (T.  D.  32085). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Combed  Silk  which  in  the  process  of  further  manufacture  fell  from  or  was 
caught  in  the  machines,  so  that  the  process  was  not  completed.  Held  dutiable 
under  the  provision  in  paragraph  384,  for  "  silk  partially  manufactured  and  not 
further  advanced  or  manufactured  than  combed  silk,"  and  not  to  be  free  of  duty 
under  paragraph  6G1  as  "silk  waste." — Fawcett  v.  U.  S.  (C.  C.  A.),  T.  D. 
27978;  T.  D.  27189  (C.  C.)  and  Ab.  5777  (T.  D.  26248)  afRrmed. 

Raw  Silk  on  Cops  or  Tnbas.—Held  that  the  provision  in  paragraph  660, 
for  the  admission  free  of  duty  of  "  silk,  raw,  or  as  reeled  from  the  cocoon,  but 
not  advanced  in  manufacture  in  any  way,"  includes  any  form  of  raw  silk  not 
advanced  beyond  the  condition  of  skeins.  Held  also  that  silk  wound  on  cops  or 
tubes,  in  the  form  which  is  bought  and  sold  as  singles  or  silk  on  tubes,  is  not 
within  said  provision,  but  is  dutiable  under  paragraph  384  as  "  silk  not  further 
advanced  or  manufactured  than  carded  or  combed  silk." 

Hi'Ul,  as  to  silk  wound  from  the  skein  on  cops,  that  the  operation  of  winding 
in  this  form  constitutes  a  step  in  the  process  of  preparing  raw  silk  for  its  ulti- 
mate use,  and:  makes  the  silk  "  advanced  in  manufacture  "  within  the  meaning 
of  paragraph  660. 

Tariff  provisioiLS  are  designed  for  the  future  as  well  as  for  the  present,  and 
cover  all  importations  which  the  definitions  fit. — Klots  v.  U.  S.  (C.  C.  A.), 
T.  D.  264.50;  T.  D.  2.5790  (C.  C.)  affirmed  and  (G.  A.  5432)  T.  D.  24702  reversed. 

1913         312.  Spun  silk  or  schappe  silk  yarn,  35  per  centum  ad  valorem. 

601 


602 


DIGEST   OF   CUSTOMS   DECISIONS. 


1909 


.'^07.  Simii  silk  or  sclinpiM'  silk  yarn,  valued  at  not  exceeding  $1  per 
poiiiKi,  w  lift  her  ill  siiiulcs,  or  advanced  beyond  the  condition  of  singles 
iiy  grouping  or  twisting  two  <u-  nioi-e  yarns  togi'ther,  ;{."i  e(>nts  i»er  i>ound  ; 
if"  valued  at  exceeding."?!  jx'r  pound,  in  tlie  gray,  in  skeins,  warjis,  or  cops, 
it"  in  singles  or  not  advanced  beyond  the  condition  of  singles  by  grouping 
or  twisting  two  or  more  yarns  together,  on  all  numbers  ui)  to  and  includ- 
ing number  two  Inindred  and  five,  4;j  cents  per  pound,  and  in  addition 
tliereto  ton  one-hundredtlis  of  1  cent  per  number  per  pound  ;  exceeding 
numl)er  two  hundred  and  five,  45  cents  per  pound,  and  in  addition  tluM-eto 
fifteen  one-hundredtlis  of  1  cent  per  number  per  pound;  if  advanced  be- 
yond the  condition  of  singles  by  groujiing  or  twisting  two  or  more  yarns 
together,  on  all  numbers  up  to  and  including  number  two  hundred  and 
tive,  50  cents  per  pound,  and  in  addition  thereto  ten  one-hundredths  of 
1  cent  per  number  per  poimd  ;  exceeding  nuniher  two  hundred  and  five, 
50  cents  jier  pound,  and  in  addition  thereto  fifteen  one-hundredths  of  1 
ci'Ut  per  number  per  pound  ;  if  valued  at  exceeding  .$1  per  pound,  in  the 
gray,  on  bobbins,  si)ools,  or  beams,  if  in  singles  or  not  advanced  beyond 
the  condition  of  singles  by  grouping  or  twisting  two  or  more  yarns  to- 
gether, on  all  numbers  up  to  and  including  n\nnber  two  hundred  and  five, 
55  cents  per  pound,  and  in  addition  ther(>to  ten  one-hundredths  of  1  cent 
per  number  per  pound  ;  exceeding  number  two  bundi-ed  and  live.  .55  cents 
Iter  pound,  and  in  .addition  thereto  fifteen  one-hundredths  of  1  cent  per 
number  iier  i)ound  ;  if  advanced  beyond  the  condition  of  singles  ity  grouping 
or  twisting  two  or  more  yarns  togethi'r,  on  all  numbers  ui)  to  and  includ- 
ing number  two  hundi-ed  and  t\\x\  00  ceiUs  per  pound,  and  in  addition 
thereto  ten  one-hundredths  of  1  cent  per  number  per  jiound  ;  exceeding 
number  two  hundred  and  five,  00  cents  per  pound,  and  in  addition  thereto 
fifteen  one-hundredths  of  1  cent  per  number  per  pound;  if  vahied  at  ex- 
ceeding .$1  per  pound,  colored,  ))leached,  or  dy(>d,  in  skeins  or  warjis,  if  in 
singles  or  not  advanced  beyond  the  condition  of  singles  by  groui)ing  or 
twisting  two  or  more  yarns  together,  on  all  numbers  \ip  to  and  including 
number  two  hundred  and  five.  55  ceiUs  ])er  pound.  an<l  in  addition  tluM-eto 
t(>n  one-luindredths  of  1  cent  i)er  numl)er  per  pound  ;  exceeding  number 
two  hundred  ;ind  five,  55  cents  per  pound,  and  in  addition  thereto  fifteen 
one-hundredths  of  1  cent  per  nu)nber  per  pound  ;  if  advanced  beyond  tlie 
condition  of  singles  by  grouping  or  twisting  two  or  more  yarns  together, 
on  all  numbers  up  to  and  including  number  two  hundred  and  live,  GO 
cents  i)er  pound,  and  in  addition  thereto  ten  one-hundredths  of  1  cent  per 
number  per  pound;  exceeding  numlier  two  hundred  and  five,  (50  cents 
per  imund,  and  in  addition  thereto  fifteen  one-hundredths  of  1  cent  per 
nmnix'r  per  i>ound  ;  if  valued  at  exceeding  .$1  per  iiound,  colored,  lileached. 
or  dyed,  on  liobbins,  cops,  spools,  or  beiims.  if  in  singl(>s  or  not  advanced 
beyond  the  c«.n(lition  of  singles  by  grouping  or  twisting  two  or  more 
y.-irns  together,  on  all  numbers  up  to  an<l  including  luimber  two  hundred 
and  five,  (55  cents  per  pound,  and  in  addition  thereto  ten  one-hundredths 
of  1  cent  per  number  per  pound;  exceeding  number  tw^o  hundred  and  five, 
G5  cents  iter  pound,  and  in  addition  thereto  fifteen  one-hundredths  of  1 
cent  per  number  per  pound;  if  advanciMl  beyond  the  condition  of  singles 
by  grouping  or  twisting  two  or  nioi-e  yarns  together,  on  all  numbers  up 
to  and  including  number  two  hundred  and  five,  70  cents  per  pound,  and 
in  addition  thereto  ten  one-hundredths  of  1  c(>nt  per  number  per  jtound  ; 
on  all  numbers  exceeding  number  two  hundred  and  five,  70  cents  per 
j)ound.  and  in  addition  thereto  fifteen  one-hundrt'dths  of  1  cent  jter  num- 
ber Iter  p(tiind.  In  assessing  duty  on  all  spun  silk  or  schappe  silk  yarn, 
the  number  indic-ating  the  size  of  the  yarn  shall  be  taken  according  to 
the  metric  or  French  system,  and  shall,  in  all  cases,  refer  to  the  size 
of  the  singles:  Provided,  That  in  no  case  shall  the  duty  l)e  assessed  on  a 
less  number  of  yards  than  is  marked  on  the  skeins,  bobbins,  c(tps.  spools, 
or  beams.  But  in  no  case  shall  any  of  the  goods  enumerat<'d  in  this  para- 
grajth  itay  le.ss  rate  of  duty  than  .'?5  per  centum  ad  valorem. 

401.  In  ascertaining  the  weight  of  silk  under  the  jirctvisions  of  tlds 
schedule,  either  in  the  threads,  yarns,  or  fabrics,  the  weight  shall  be 
taken  in  the  c(tnditi<tn  in  which  f(tmid  in  the  gttitds,  without  deduction.s 
therefr(tm  for  any  dye,  coloring  matter,  or  other  f(treign  substance  t)r 
material.  The  lunnber  of  single  threads  to  the  inch  in  tlu;  warp  provided 
for  in  this  schedule  shall  be  determined  by  the  number  of  spun  (tr  reeled 
^singles  of  which  such  single  or  two  or  more  jtly  threads  are  composed. 


1897 


1894 
1890 


SCHEDULE   L SILKS   AND   SILK   GOODS.  603 

385.  *  *  *  spun  silk  in  slceins,  cops,  warps,  or  on  beams,  valued 
at  not  exceeding  $1  jier  pound,  20  cents  per  pound  and  15  per  centum 
ad  valorem;  valued  at  over  $1  per  pound  and  not  exceeding  $1.50  per 
pound,  30  cents  per  pound  and  15  per  centum  ad  valorem ;  valued  at 
over  $1.50  per  pound  and  not  oxceedinjj  $2  per  pound,  40  cents  per 
pound  and  15  per  centum  ad  valorem  ;  valued  at  over  $2  per  pound  and 
not  exceeding  $2.50  per  pound,  50  cents  per  pound  and  15  per  centum 
ad  valorem  ;  valued  at  over  $2.50  per  pound,  GO  cents  per  pound  and  15 
I)er  centum  ad  valorem  ;  but  in  no  case  shall  the  foregoing  articles  pay 
a  less  r;ite  of  dut.v  than  35  per  centum  ad  valorem. 

392.  In  ascertaining  the  weight  of  silk  imder  the  provisions  of  this 
schedule,  the  weight  shall  be  taken  in  the,  condition  in  which  fcmnd  in 
the  goods,  without  deduction  therefrom  for  any  dye,  coloring  matter,  or 
other  foreign  substance  or  material. 

298.  *  *  *  spun  silk  in  skeins,  cops,  warps,  or  on  beams,  30  per 
centum  ad  valorem. 

410.  *  *  *  spun  silk  in  skeins  or  cops  or  on  beams,  35  per  centum 
ad  valorem. 


IRS*?         '^^^"  *     *     *    spun  silk     *    *    *    of  every  description,  purified  or  dyed, 
30  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Spun  Silk  Yarn  on  Spools. — The  silk  is  wound  on  small  spools,  each  spool 
containing  4  yards.  The  .spools  are  packed  in  boxes  containing  1  dozen  spools 
each  of  various  colors  of  silk. 

The  merchandise  has  always  been  bought  and  sold  in  the  general  wholesale 
trade  and  commerce  of  this  country  as  "spun  silk"  or  "  .schappe  silk,"  and 
prior  to  October  3,  1913,  it  was  not  included  in  the  class  of  articles  known  in 
the  wholesale  trade  as  "  sewing  silk." — Ab.  38272. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Schappe  Silk  Yarns — Number. — Schappe  silk  yarns,  dyed  and  finished,  are 
dutiable  under  paragraph  397  according  to  the  number  of  the  yarns  in  their  dyed 
condition  as  found  by  the  metric  or  French  system.  G.  A.  7045  (T.  D.  30723) 
modified.— T.  D.  32002  (G.  A.  7295). 

Schappe  silk  yarns,  dyed  and  fii ashed,  are  dutiable  under  paragraph  397 
according  to  the  number  of  the  j  arns  in  the  gray. 

The  word  "  number  "  as  Tised  in  said  paragraph  397  means  the  number  of  the 
yarns  in  the  gray  or  original  condition  before  being  dyed. — T.  D.  30723  (G.  A. 
7045)  ;  modified  by  T.  D.  32002  (G.  A.  7295),  supra. 

Schappe  Silk  Yarns,  Conditioned. — The  testimony  shows  such  a  general 
trade  adoption  of  and  acquiescence  in  the  conditioning  rule  for  finding  the 
number  to  be  assigned  schappe  silk  yarns  according  to  the  metric  system,  that 
the  reference  to  this  system  in  paragraph  397  may  be  fairly  held  to  indicate 
this  conditioning  rule  as  a  proper  guide.  This  conditioning  rule  having  been 
complied  with  in  the  case  here,  there  is  no  error  in  the  appraisement. — U.  S. 
V.  Bouchsein  (Ct.  Gust.  Appls.),  T.  D.  31954;  (G.  A.  7147)  T.  D.  31181  affirmed. 

Schappe  silk  yarns  are  dutiable  under  paragraph  397  according  to  "  number," 
to  be  ascertained  by  metric  or  French  system. 

In  determining  the  size  or  "  number  "  of  the  yarn  according  to  the  metric 
or  French  system,  the  absolutely  di-y  weight  of  the  yarn  should  be  ascertained, 
to  which  11  per  cent  must  be  added  for  moisture,  and  the  weight  thus  obtained 
is  the  basis  for  calculating  the  number  of  the  yarn. 

In  buying  or  selling  schappe  silk  yarn  a  variation  of  2*  per  cent  in  the  num- 
ber of  the  yarn,  either  above  or  below  a  recognized  commercial  number,  is 


604  DIGEST   OF   CUSTOMS   DECISIONS. 

disregarded  by  the  trade.  Held,  that  in  ascertaining  the  number  of  the  yarn 
for  dutial)le  luirposos  tliis  trade  usage  should  be  followt^d. 

Paragrni)li  404  provides  tliat  in  ascertaining  the  wtMght  of  sillc  no  dechictions 
shall  be  made  for  "  any  dye,  coloring  matter  or  other  foreign  substance  or  mate- 
material."  Held,  tliat  tills  provision  does  not  apply  to  the  ascertainment  of  the 
weiglit  of  the  yarn  for  the  sole  purpose  of  deternuning  the  "number"  accord- 
ing to  the  metric  or  French  system. — T.  D.  311S1  (G.  A.  7147)  ;  aHirmed  by 
T.  D.  31954  (Ct.  Oust.  Appls.),  supra. 

Schappe  silU  yarns  are  dutiable  under  paragraph  397  according  to  "  number  " 
ot  be  ascertained  by  metric  or  French  system. 

In  determining  the  size  or  "  number"  of  the  yarn  according  to  the  metric  or 
French  .system,  the  absolute  dry  weight  of  the  yarn  should  be  ascertained,  to 
which  11  per  cent  must  be  added  for  moisture,  and  the  weight  thus  obtained  is 
the  basis  for  calculating  the  number  of  the  yarn. 

In  buying  or  selling  schappe  silk  yarn  a  variation  of  2*  per  cent  in  the  number 
of  the  yarn,  either  above  or  below  a  recognized  commercial  number,  is  disre- 
garded by  the  trade.  Held,  that  in  ascertaining  the  number  of  the  yarn  for 
dutiable  purpo.ses  this  trade  usage  should  be  followed. 

Paragrai)h  404  provides  that  in  ascertaining  the  weight  of  silk  no  deductions 
.sliall  be  made  for  "  any  dye,  coloring  matter,  or  other  foreign  substance  or 
material."  Held  that  this  provision  does  not  apply  ot  the  ascertainment  of  the 
weight  of  the  yarn  for  the  sole  purpose  of  determining  the  "  number  "  according 
to  the  metric  or  French  system. — T.  D.  30724  (G.  A.  704G). 

Spun-Silk  Yarn — Number. — The  duty  was  erroneously  computed,  the  col- 
lector applying  a  size  number  to  the  yarn  greater  than  was  warranted  by  the 
fact,  the  error  proceeding  from  using  the  gray  in.stead  of  the  dyed  condition  of 
the  article  as  a  basis.  The  yarns,  however,  were  dutiable  according  to  their 
size  number  in  a  dyed  condition  and  the  protest  as  a  whole  shows  that  the 
importers  had  the  correct  provision  of  law  in  mind  and  by  this  the  collector's 
attention  was  directed  to  it.  Carter  v.  U.  S.  (1  Ct.  Cu.st.  Appls.,  64;  T.  D. 
31033).  Lichtenstein  v.  U.  S.  (ib.,  79;  T.  D.  31105)  ;  Oelrichs  r.  U.  S.  (3  ib.. 
232 ;  T.  D.  32541).  Bowling  Green  Storage  Co.  v.  U.  S.  (3  ib.,  309 ;  T.  D.  32588) 
distinguished.— U.  S.  v.  Stirn  (Ct.  Cust.  Appls.),  T.  D.  34191;  (G.  A.  Ab.  32977) 
T.  I).  33594  affirmed. 

Spun-Silk  Yarn  on  Tubes. — Spun-silk  yarn  in  the  gray,  wound  upon  cylin- 
drical paper  tubes  measuring  about  4g  inches  in  length  and  having  a  uniform 
diameter  of  about  one-half  of  an  inch,  which  tubes  are  recognized  in  trade  under 
the  general  term  "  bobbins,"  is  dutiable  as  spun-silk  yarn  "  on  bobbins  "  rather 
than  as  spun-silk  yarn  in  "  skeins,  warp.s,  or  cops,"  according  to  its  value  per 
pound,  condition,  and  number,  under  the  provisions  of  paragraph  397. — T.  D. 
32123  (G.  A.  7312). 

DECISIONS  UNDER  THE  ACT  OF  1S97. 

Schappe  Silk,  which  is  produced  from  macerated  waste  silk,  is  provided  for 
under  paragraph  385  as  "spun  silk"  rather  than  as  "silk  threads  or  yarns  of 
every  description,  except  spun  silk."  G.  A.  5880  (T.  D.  2.5893)  followed.— T.  D. 
28535  (G.  A.  6681). 

Spun  Silk  on  Cops  is  properly  dutiable  according  to  value  and  weight  under 
the  provisions  of  paragraph  38.5. 

In  determining  the  value  per  pound  of  such  merchandise  the  value  of  the  par- 
ticular cop  of  silk,  embracing  the  value  of  the  silk  i)lus  that  of  the  cop.  should 
be  divided  by  the  weight  of  the  silk  alone,  excluding  the  weight  of  the  cop. 
G.  A.  4407  cited  and  followed.— T.  D.  23939  (G.  A.  5193). 


SCHEDULE   L SILKS   AND   SILK   GOODS.  605 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Silk,  Raw  or  Ecru  Tram  and  Tram. — Raw  or  ecru  silk  in  skeins  or  hanks, 
whicli  has  been  advanced  from  the  raw  state  by  doubling  two  or  more  grege 
threads  or  fibers  into  a  single  thread,  known  as  tram,  and  silk  in  skeins  or 
hanks  which  has  been  advanced  from  the  raw  state  by  being  doubled  and  dyed 
black,  and  known  as  tram,  is  dutiable  as  spun  silk  and  not  free  as  raw  silk. — 
T.  D.  17404  (G.  A.  3595). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cordonnet,  a  silk  thread  in  skeins,  is  spun  silk.— T.  D.  12917  (G.  A.  14G8). 

Silk  Warps,  Not  on  Beams. — Spun  silk  warps  not  more  advanced  in  value 
than  spun  silk  on  beams,  not  on  beams  but  in  bundles  designed  for  and  intended 
to  be  put  on  beams,  dutiable  as  spun  silk,  and  not  as  a  manufacture  of  silk. — 
T.  D.  14154  (G.  A.  2153). 

313.  Thrown  silk  not  more  advanced  than  singles,  tram,  or  organzine, 
1913     sewing  silk,  twist,  floss,  and  silk  threads  or  yarns  of  every  description 
made  from  raw  silk,  15  per  centum  ad  valorem. 

398.  Thrown  silk  in  the  gum,  if  singles,  50  cents  per  pound ;  If  tram, 
75  cents  per  pound ;  if  organzine,  $1  per  pound ;  and  if  ungummed,  wholly 
or  in  part,  or  if  further  advanced  by  any  process  of  manufacture,  in 
addition  to  the  rates  herein  provided,  50  cents  per  pound.  Sewing  silk, 
-.nnn  twlst,  floss,  aud  sillv  threads  or  yarns  of  any  description  made  from  raw 
silk,  not  specially  provided  for  in  this  section,  if  in  the  gum,  $1  per  pound ; 
if  ungummed,  wholly  or  in  part,  or  if  further  advanced  by  any  process  of 
manufacture,  $1.50  per  pound :  Provided,  That  in  no  case  shall  duty  be 
assessed  on  a  less  number  of  yards  than  is  marked  on  the  skeins,  bobbins, 
cops,  spools,  or  beams. 

385.  Thrown  silk,   not  more  advanced  than   singles,   tram,   organzine, 
1897    sewing  silk,  twist,  floss,  and  silk  threads  or  yarns  of  every  description, 
except  spun  silk,  30  per  centum  ad  valorem ;     *     *     * 

298.  *     *     *     Thrown    silk,    not   inore   advanced   than   singles,    tram, 
1894    organzine,  sewing  silk,  twist,  floss,  and  silk  threads  or  yarns  of  every 
description,     *     *     *     30  per  centum  ad  valorem. 

410.  Thrown  silk,  not  more  advanced  than  singles,  tram,  organzine,  sew- 
1890    ing  silk,  twist,  floss,  and  silk  threads  or  yarns  of  every  description,  except 
.spun  silk,  30  per  centum  ad  valorem ;     *     *     *. 

381.  Thrown  silk,  in  gum,  not  more  advanced  than  singles,  tram, 
organzine,  sewing  silk,  twist,  floss,  in  the  gum,  and  *  *  »  silk 
threads  or  yarns,  of  every  description,  purified  or  dyed,  30  per  centum 
ad  valorem. 


1883 


DECISIONS  UNDER  THE  ACT  OF  3909. 

Chenille  Yarn. — Silk  chenille  yarn  classified  as  trimmings  under  paragraph 
402  was  held  dutiable  as  a  manufacture  of  silk  (par.  403).— Ab.  33708  (T.  D. 
33778). 

Silk  Organzine— Warp  Ends.— In  G.  A.  3601  (T.  D.  17410)  the  board  found 
that  similar  merchandise  was  "  known  in  trade  as  organzine  or  organzine  warp 
or  warp  ends,"  and  held  that  it  was  properly  dutiable  as  such  under  paragraph 
410,  tariff  act  of  1890. 

On  the  authority  of  that  decision  we  hold  that  the  goods  assessed  for  duty  a.s 
"  organzine "  are  properly  dutiable  under  the  provision  in  paragraph  398  for 
"  organzine  if  ungummed,  wholly  or  in  part,  or  if  further  advanced  by  any 
process  of  manufacture,"  at  the  rate  assessed.  Note  Cohen  v.  U.  S.  (180  Fed. 
Rep.,  634;  T.  D.  30803).— Ab.  27645  (T.  D.  32161). 


606  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Damaged  Organziiie. — Silk  or^anzino  that  has  been  damaged  in  dyeing  la 
ni>t  by  len.son  of  such  damage  to  be  removeil  from  the  provision  for  "  orgauzine  " 
in  paragraph  38r>,  and  is  classifiable  under  that  provision  rather  than  as  "silk 
waste"  under  paragraph  GGl.— Cohen  v.  U.  S.  (C.  C),  T.  D.  30803;  Ab.  17269 
(T.  D.  28496)  atlirmed. 

Silk  Chenille  Yarn. — Goods  consisting  of  a  fine  silk  chenille  yarn  wound 
about  small  metal  wire,  and  intended  for  use  in  making  dots  in  veilings,  are 
dutiable  at  50  per  cent  ad  valorem  under  the  provisions  of  paragraph  391,  and 
not  under  the  provision  for  "chenille"  in  paragraph  .386. — T.  D.  21111  (G.  A. 
4431). 

Silk  Cords  and  Yai'ns. — ^Manufactures  composed  of  two  threads  or  strands 
of  loom  waste  tliro\\'n  silk  libers,  loosely  twisted  into  a  form  one  thirty-second 
of  an  inch  in  diameter  and  wound  upon  large  wooden  spools,  which  are  largely 
used  in  making  fringes,  tassels,  etc.,  and  are  suitable  for  use  in  weaving  certain 
upholstery  goods  and  carpets,  are  dutiable  at  30  per  cent  ad  valorem  under  the 
provision  for  "yarns"  in  paragraph  38.5.— T.  D.  22.587  (G.  A.  4797). 

Surgeons'  Silk,  Twisted. — Silk  thread  wound  ujion  spools  or  cards,  and 
known  connnercially  as  "  surgeons'  silk,"  is  duti.-ible  at  the  rate  of  30  per  cent 
ad  valorem  under  the  provision  in  paragraph  285  for  "  silk  threads  of  every 
description."     G.  A.  .542  (T.  D,  11183)  distinguished.— T.  D.  26067  (G.  A.  5933). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Organzine  Warp  Ends  or  Thrums,  used  in  making  passementerie,  hat  or 
bonnet  ornaments,  trimmings,  dress  fringes,  tassels,  etc.,  and  commercially 
known  as  waste,  is  dutiable  as  silk  yarn  and  not  as  raw  silk. — T,  D.  17410 
(G.  A.  3601). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1SS3. 

Twist  (Goat,  Mohair,  and  Silk) . — Twist,  the  component  parts  of  which  are 
goat  and  mohair  and  silk,  and  not  ;idapted  to  the  purposes  of  sewing  silk,  is 
free.  All  articles  numufactured  partly  of  silk  or  of  which  silk  is  a  component 
part  are  free.— Dorr  v.  Iloyt  (1  Hunt  Mer.  Mag.  (1840),  2,52),  7  Fed.  Cas.,  926. 

Twist  Composed  Entirely  of  Silk,  even  is  used  for  sewing,  is  not  dutiable 
as  sewing  silk  unless  it  is  known  as  such  in  commerce;  if  not  so  known,  it  is 
free  as  a  manufacture  of  silk. — Dorr  v.  Hoyt  (2  Hunt  Mer.  Mag.,  261),  7  Fed. 
Cas.,  927. 

314.  Velvets,    plushes,    chenilles,    velvet    or    plush    ribbons,    or    other 
1913     pile  fabrics,  composed  of  silk  or  of  which  silk  is  the  component  material 
of  chief  value,  .50  per  centum  ad  valorem. 

399.  Velvets,  chenilles,  and  other  pile  fabrics,  not  .specially  provided 
for  in  this  .section,  cut  or  uncut,  composed  wholly  or  in  chief  value  of 
silk,  weighing  not  less  than  five  and  three-fourths  ounces  per  square  yard, 
.$1.50  per  pound  ;  weighing  less  than  five  and  three-fourths  ounce.s  per 
square  yard,  but  not  less  than  four  ounces,  or  if  all  the  tilling  is  not 
1909  cotton,  .52.75  i)er  pound;  if  all  the  tilling  is  cotton,  .$2  per  pound;  all  the 
foregoing  weighing  less  than  four  ounci's  to  the  stpiare  yard,  ,$4  per 
pound.  I'lushes,  cut  or  uncut,  comp(tsed  wholly  or  in  chief  value  of  silk, 
weighing  not  less  than  nine  and  one-half  ounces  per  square  yard,  .$1 
per  pound  ;  weighing  less  than  nine  and  one-half  ounces  per  square  yard, 
$2.40  per  pound.  IMeasurements  to  ascertain  widths  of  goods  for  determin- 
ing weight  per  square  yard  of  the  foregoing  articles  shall  not  include  the 


SCHEDULE   L SILKS   AND   SILK    GOODS.  607 

selvedses,  but  the  duty  shall  be  levied  upon  the  total  weight  of  goods, 
including  the  selvedges.  The  distinction  between  "  plushes  "  and  "  vel- 
vets "  shall  be  determined  by  the  length  of  the  pile ;  those  having  pile 
exceeding  one-seventh  of  one  inch  in  length,  to  be  taken  as  "  plushes  " ; 
those  having  pile  one-seventh  of  one  inch  or  less  in  lengtii,  shall  be  taken 
as  "  velvets."  The  distance  from  the  end  of  the  pile  to  the  bottom  of 
the  first  binding  pick  shall  be  considered  as  the  length  of  the  pile.  Velvet 
1909  or  plush  ribbons,  or  other  pile  fabrics  not  over  twelve  inches  and  not  less 
than  three-fourths  of  one  inch  in  widtii,  cut  or  uncut,  of  which  silk  is 
the  component  material  of  chief  value,  not  specially  provided  for  in  this 
section,  containing  no  silk  except  that  in  the  pile  and  selvedges ;  if  black, 
$1.60  per  pound ;  if  other  than  black,  $1.75  cents  per  pound  ;  if  containing 
silk  other  than  that  in  the  pile  and  selvedges ;  if  black,  $2  per  pound ; 
if  other  than  black,  $2.2.5  per  pound ;  for  each  one-fourth  of  one  inch  or 
fraction  thereof,  less  than  three-fourths  of  one  inch  in  width,  there  shall 
be  paid  in  addition  to  the  above  rates,  40  cents  per  pound.     *     *     * 

3S6.  Velvets,  velvet  or  plush  ribbons,  chenilles,  or  other  pile  fabrics, 
cut  or  uncut,  composed  of  silk,  or  of  which  silk  is  the  component  ma- 
terial of  chief  value,  not  specially  provided  for  in  this  Act,  $1..50  per 
1897  pound  and  15  per  centum  ad  valorem  ;  plushes,  composed  of  silk,  or  of 
which  silk  is  the  component  material  of  chief  value,  $1  per  pound  and 
15  per  centum  ad  valorem;  but  in  no  case  shall  the  foi'egoing  articles 
pay  a  less  rate  of  duty  than  50  per  centum  ad  valorem. 

299.  Velvets,  chenilles,  or  other  pile  fabrics,  composed  of  silk,  or  of 

which  silk  is  the  component  material  of  chief  value,  $1.50  per  pound  ; 

1894    plushes,  composed  of  silk,  or  of  which  silk  is  the  component  material  of 

chief  value,  $1  per  pound ;  but  in  no  case  shall  the  foregoing  articles  pay 

a  less  rate  of  duty  than  50  per  centum  ad  valorem. 

411.  Velvets,  plushes,  or  other  pile  fabrics,  containing,  exclusive  of 
selvedges,  less  than  75  per  centum  in  weight  of  silk,  $1.50  per  pound  and 
15  per  centum  ad  valorem;  containing,  exclusive  of  selvedges,  75  per 
centum  or  more  in  weight  of  silk,  $3.50  per  pound  and  15  per  centum  ad 
valorem ;  but  in  no  case  shall  any  of  the  foregoing  articles  pay  a  less 
rate  of  duty  than  50  per  centum  ad  valoi-em. 

1883         (Not  enumerated.) 

DECISION  UNDER  THE  ACT  OF  1913. 

Jewelry  Boxes  of  Silk  Velvet  aiul  Wood. — Jewelry  boxes  composed  of  wood 
sides  lined  with  silk  velvet,  classified  as  silk  velvet  under  paragraph  314,  were 
held  dutiable  as  manufactures  of  silk  (par.  318).— Ab.  36884  (T.  D.  34920), 

DECISIONS  UNDER  THE  ACT  OF  1909, 

Plush  Ribbons  Without  Selvedge. 

Stkips  of  Plush.— Strips  of  white  plush  in  chief  value  of  silk,  imported  in 
lengths  of  10  meters  each  and  about  2  inches  in  width,  which  were  cut  from 
larger  pieces  of  plush  with  a  machine,  leaving  a  serrated  or  scalloped  edge 
effect,  and  which  have  no  selvedges,  are  dutiable  under  the  provision  for  "  vel- 
^et  or  plush  ribbons,  or  other  pile  fabrics  not  over  12  inches  and  not  less  than 
Ihree-fourths  of  1  inch  in  width,  cut  or  uncut,"  in  paragraph  399. 

Selvedges. — Paragraph  399  provides  for  "  velvet  or  plush  ribbons,  or  other 
pile  fabrics  not  over  12  inches  and  not  less  than  three-fourths  of  1  inch  in 
width,  cut  or  uncut,"  at  I'ates  of  duty  varying  according  to  whether  silk  is 
present  in  the  pile  and  selvedge  only,  or  whether  it  is  also  found  in  portions 
of  the  fabric  other  than  the  pile  and  .selvedge.  Held,  that  that  provision  in- 
cludes articles  with  or  without  a  selvedge.— T.  D.  32222  (G.  A.  7319). 

Velvets  or  Velours, — A  commercial  designation  was  clearly  shown.  Woven 
fabrics  commonly  known  as  figured  "  velvets,"  or  "  velours,"  composed  wholly 


1890 


608  DIGEST   OF   CUSTOMS  DECISIONS. 

or  in  chiof  value  of  silk,  tlio  face  of  the  fabric,  havin.::  substantially  a  pile  sur- 
face, are  dutiable  under  para^'iapli  39!)  according  to  their  \veij;ht  per  square 
jard,  as  "velvets  and  other  pile  fabrics."  RIcGibbon  case,  G.  A.  30SG  (T.  D. 
17638;  lb.,  107  Fed.  Kep..  205),  disrinjiuished.— U.  S.  r.  Schumacher  ^^  Co.  (Ct. 
Cust.  Appls.),  T.  D.  32.1SG;  (G.  A.  7248)  T.  D  31756  anirnied. 

Classification  of  Velvets,  Chenilles,  Etc. — In  the  opinion  of  the  depart- 
ment the  words  "or  if  all  the  lillinj?  is  not  cotton,  $2.75  per  pound;  if  all  the 
fillinj;  is  cotton,  $2  per  pound,"  have  no  application  to  the  merchandise  under 
consideration  wei^'hing  53  ounces  per  square  yard  or  over,  but  control  the  classi- 
fication of  velvets,  cheiulles,  etc.,  weishinj;  less  than  5:i  ounces  per  square  yard 
and  not  less  than  4  ounces  per  square  yard. — Dept.  Order  (T.  D.  30003). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Panne  Velvet  is  properly  dutiable  as  "  plushes  "  at  the  rate  of  $1  per  pound 
and  15  per  cent  ad  valorem  under  paragraph  386.  U.  S.  v.  Silberstein  (153 
Fed.  Rep..  965;  T.  D.  27979)  and  U.  S.  v.  Passavant  (T.  D.  29009)  followed.— 
T.  D.  29158  (G.  A.  6790). 

Panne  velvet  is  dutiable  as  ''  plush  "  under  para^u'raph  3SG.  rather  than  as 
"velvets,"  under  the  same  paragraph. — U.  S.  i'.  Pa.ssavant  (C.  C),  T.  D.  29009; 
(G.  A.  0136)  T.  D.  26G0S  adirmed. 

Panne  velvet  is  dutiable  as  "plush"  under  paragraph  3SG,  rather  than  :v.i 
"  velvets,"  under  the  same  paragraph. 

No  rule  exists  in  trade  or  commercial  usage  whereby  the  classification  of  pile 
fabrics  as  plushes  or  velvets  is  determined  by  whether  the  length  of  tlie  pile 
thereof  is  greater  or  less  than  3.5  millimeters,  respectively. — U.  S.  v.  Silberstein 
(C.  C),  T.  D.  27979;  (G.  A.  6136)  T.  D.  26668  affirmed. 

Silk  Plnshes. — Upholstery  piece  goods  consisting  of  cotton  warp  and  tilling, 
with  silk  pile  from  4i  to  5*  millimeters  in  length,  silk  constituting  from  about 
78  per  cent  to  83  per  cent  in  value  of  the  component  materials,  are  dutiable  at 
$1  per  pound  and  15  per  cent  ad  valorem  under  the  provision  for  "  plushes  com- 
po.«;ed  of  silk  or  of  which  silk  is  the  component  material  of  chief  value  "  in  para- 
graph 386.— T.  D.  20246  (G.  A.  4302). 

Velours,  which  are  woven  fabrics  in  the  piece,  composed  of  silk  and  cotton, 
silk  chief  value,  upon  the  face  of  which  are  longitudinal  strips  of  plush  or 
raised  pile  surfaces,  between  which  are  plain  or  ribbed  surfaces,  are  dutiable, 
when  weighing  less  than  8  ounces  per  square  yard,  as  woven  fabrics  in  the 
piece,  under  paragraph  387,  at  the  appropriate  rate  determined  by  the  per- 
centage of  silk  they  contain,  and  according  to  wh(>ther  th(>y  are  dyed  in  the 
thread  or  yarn  or  dyed  or  printed  in  the  piece. 

Similar  goods,  weighing  over  8  ounces  per  square  yard,  are  dutiable  as  manu- 
factures of  silk,  or  of  which  silk  is  the  component  material  of  chief  value, 
under  paragraph  391.  U.  S.  v.  McGibhon  (113  Fed.  Kep.,  1021)  ;  G.  A.  5643 
(T.  D.  25197).— T.  D.  26149  (G.  A.  5964). 

Velours  composed  of  silk  and  cotton,  silk  chief  value,  in  part  with  a  raised 
pile,  between  which  are  plain  surfaces,  are  dutiable  as  manufactures  of  which 
silk  is  the  component  material  of  chief  value  under  paragraph  391,  and  not  as 
pile  fabrics  compo.sed  of  silk  or  of  which  silk  is  the  component  material  of  chief 
value,  under  paragraph  386.  U.  S.  v.  RIcGibl)on  (113  Fed.  Rep.,  1021).  affirming 
McGibbon  v.  U.  S.  (107  id.,  265)  ;  G.  A.  5594  (T.  D.  25037).— T.  D.  25197  (G.  A. 
5643). 

Velours,  composed  of  silk  and  metal,  silk  the  component  material  of  chief 
value,  are  dutiable  as  manufactures  of  which  silk  is  the  component  material  of 


SCHEDULE    L SILKS   AND    SILK    GOODS.  (309 

chief  value  under  parngraph  391,  and  not  as  pile  fabrics  composed  of  sillv  or  of 
wliicli  silk  is  the  component  material  of  chief  value  under  paragraph  386. — 
T.  D.  25037  (G.  A.  5594). 

Dutiable  Weight  of  Velvets. — Sheets  of  tissue  paper  usually  laid  between 
tlio  folds  of  velvets  to  protect  their  surfaces  are  not  "  a  foreign  substance  or 
material "  within  the  meaning  of  paragrapli  392,  and  their  weight  is  not  to  be 
included  in  tlie  dutiable  weight  of  goods  subjected  to  a  specific  duty  based  on 
weight.  U.  S.  V.  Leggett  (G6  Fed.  Rep.,  13;  C.  O.  A.,  448)  ;  In  re  Wyman  (G.  A. 
3762),  and  In  re  Hadley  (G.  A.  4274),  followed.— T.  D.  20989  (G.  A.  4407). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Silk-Velvet  Ribbons. — Velvet  ribbons,  composed  in  chief  value  of  silk,  were 
dutiable  under  paragraph  302,  at  45  per  cent  ad  valorem,  as  "  manufactures  of 
silk  or  of  which  silk  is  the  component  material  of  chief  value,"  and  not  under 
the  provision  in  paragraph  299  for  pile  fabrics.  U.  S.  v.  Calhoun  (Synopsis 
20817)   followed.— T.  D.  20991   (G.  A.  4409). 

Velvet  Ribbons  classified  as  pile  fabrics,  silk  chief  value,  held  by  the  court  to 
be  dutiable  as  a  manufacture  of  which  silk  is  component  material  of  chief  value, 
at  the  rate  of  45  per  cent  ad  valorem  under  paragraph  302,  act  of  1894. — Dept. 
Order   (T.  D.  20817). 

Tapestries. — Articles  known  as  "  tapestries,"  and  not  commercially  known  as 
"  pile  fabrics,"  though  a  portion  thereof  has  a  pile  surface,  are  improperly  as- 
sessed for  duty  as  "  pile  fabrics,"  at  $1.50  per  pound,  under  paragraph  299,  but 
are  within  the  provisions  of  paragrapli  302  as  manufactures  of  silk. — U.  S.  v. 
McGibbon,  113  Fed.  Rep.,  1021 ;  107  Fed.  Rep.,  265  affirmed. 

Upholstering  Tapestries,  composed  of  cotton  and  silk  (silk  chief  value),  are 
dutiable  at  .$1.50  per  pound  and  not  under  this  paragraph  at  .$1  per  pound 
or  50  per  cent  as  plush,  nor  as  a  manufacture  of  silk. 

Upon  the  evidence  in  this  case,  we  find  that  they  are  pile  fabrics  and  are  not 
commercially  known  as  plush.— T.  D.  17638   (G.  A.  3686). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Silk  Plush  for  Making  Women's  Hats  held  dutiable  as  plush  and  not  free 
as  hatters'  plush.— T.  D.  15233  (G.  A.  2726). 

Silk  Velvets — Selvages. — Silk  and  cotton  velvets  are  dutiable  on  tlie  weight 
of  the  goods  including  selvages. — In  re  Megroz  (C.  C. ),  53  Fed.  Rep.,  244. 

Selvages  should  be  included  in  estimating  the  number  of  square  yards. — T.  D. 
13423  (G.  A.  1602). 

Velvet  Ribbons. — The  merchandise  covered  by  these  protests  consists  of 
\elvet  ribbons,  without  selvedges,  composed  in  chief  value  of  silk. 

Following  the  decision  of  the  Circuit  Court  of  Appeals  In  re  .Taffray  &  Co. 
(suit  No.  517),  we  hold  that  the  merchandise  in  question  is  not  dutiable  as 
velvets  or  pile  fabrics,  but  is  dutiable  at  .50  per  cent  ad  valoi-em  under  paragraph 
414.— T.  D.  18024  (G.  A.  3868)  ;  G.  A.  2112  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Velvet  Ribbons  made  of  silk  and  cotton  (silk  chief  value),  known  as  "  trim- 
mings," chiefly  used  for  making  or  ornamenting  hats,  bonnets,  and  hoods,  but 
60690°— 18— VOL  1 39 


1897 


610  DIGEST   OF    CUSTOMS  DECISIONS. 

sometimes  used  for  trimming  dresses,  are  dutiable  as  hat  trimmings  and  not 
as  manufactures  of  silli. — Hartranft  v.  Langfeld,  125  U.  S.,  128. 

;J15.   Handkercliiefs  or  mufflers  composed  wholly  or  in  cliiff  value  of 

silk,  liniislied  or  unlinishcHl,  if  cut,  not  hemmed,  or  luMunu'd  (tnly,  40  per 

1913     centum  ad  valorem;  if  hemstitched  or  imitation  hemstitched,  or  revered 

or  havini,'  drawn   threads,  but  not  embroidered   in  any  manner  with  an 

initial  letter,  monogram,  or  otherwise,  oO  per  centum  ad  valoreni. 

4(H).   H;indkenhit'fs  or  muMlers  composed  wholly  or  in  chief  value  of 

silk,   liiiisluHl  or  mitinislied.   if  cut,  not   hennni'd,  or  henuned  only,  shall 

1909     pay   "lO  jier  centum   ad   valorem;   if  such   handkerchiefs  or  nuilllers  are 

liemslitched  or  imitation  iiemst itched,  or  revered,  or  have  drawn  threads^ 

*     *     *     GO  i)er  centum  ad  valorem. 

388.  Handkerchiefs  or  mndlcrs  composed  wholly  or  in  part  of  silk, 
whether  in  the  piece  or  othci-wi.se.  linishcd  or  initinislii'd,  if  not  hemmed, 
or  hemmed  only,  shall  pay  the  same  rate  of  duty  as  is  imposed  on  goods 
in  the  piei-e  of  tlit>  same  descriiition,  weight,  and  condition  as  provided 
for  in  this  schedule;  but  such  liandkt-rcliiefs  or  nuilllers  shall  not  pay  a 
less  rate  of  duty  than  50  per  centum  ad  valorem;  if  such  handkerchiefs 
or  nuilllers  are  hemstitched,  or  imitation  hemstitched,  or  revered,  or  have 
drawn  threads,  *  *  *  they  shall  iiay  a  duty  of  10  per  centum  ad 
valorem  in  addition  to  the  iluty  hereinbefore  prescribed,  and  in  no  ca.se 
less  than  60  per  centum  ad  valorem. 

301.  *     *     *     handkerchiefs,     *     *     *     composed  of  silk,  or  of  which 
1894    silk  is  the  conii)oiient  material  of  chief  value,     *     *     *     not  specially 
provided  for  in  this  Act,  50  per  centum  ad  valorem. 

413.  *     *     *     handkerchiefs,     *     *     *     composed  of  silk,  or  of  which 
1890    silk  is  the  component  material  of  chief  value,  not  specially  provided  for 
in  this  Act.  OO  per  centum  ad  valorem:     *     *     * 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Frinj^ed  Silk  IMiifflers. — The  articles  in  question  were  found  to  consist  of 
finished  woven  -;ilk  fabric  measuring  about  12  inches  in  width  and  IJ  yards  in 
length,  trimmed  at  the  ends  with  silk  fringe.  They  were  held  dutiable  as  silk 
mufllers,  as  claimed,  on  the  authority  of  Kaskel  v.  U.  S.  (4  Ct.  Cust.  Appls.,  38; 
T.  D.  332G4)  and  U.  S.  v.  Lines  (5  Ct.  Cust.  Appls.,  552;  T.  D.  35193).— Ab. 
38500. 

DECISIONS  UNDER  THE  ACT  OK   1!)(»9. 

Knitted  Silk  Mutllers. 

The  issue  uj»on  which  the  case  was  tried  and  decided  below  has  been  deter- 
mined here  in  a  previous  case  (Kaskel  v.  U.  S.,  4  Ct.  Cust.  Appls.,  38;  T.  D. 
33264)  and  the  views  there  expressed  are  adhered  to.  A  fuller  record  might 
work  a  reversal  of  those  views,  but  the  present  record,  taken  as  a  whole  in 
connection  with  the  exhibits,  sufficiently  establishes  the  imi)orters'  contention 
that  these  nuilllers  were  dutiable  under  par;igraph  400. — Hensel,  Bruckniaiui  & 
Lorbacher  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33914;  (G.  A.  Ab.  28475) 
T.  D.  32.507  reversed. 

Scope  of  Pauagu-vph  400. — Paragraph  400  provides  for  "  handkerchiefs  or 
mufflers  composed  wholly  or  in  chief  value  of  silk,  finished  or  unfinisheil,  if  cut, 
not  hemmed,  or  hemmed  only,  hemstitched,  or  imitation  hemstitched,  or  re- 
verted, or  have  drawn  threads,  or  are  embroidered  in  any  manner,  whether  with 
an  initial  letter,  monogram,  or  otherwise,  or  are  tamboured,  appliqued,  or 
having  tucking  or  in.sertion."  Held  that  that  provision  does  not  apply  to  all 
silk  inufTlers  but  is  limited  to  such  as  are  of  the  character  of  handkerchiefs. 

Sii.K  Wearing  Apparel. — Knitted  silk  nnifllers.  measuring  about  8  inches  wide 
and  43i  inches  in  length  and  trimmed  at  the  ends  with  silk  fringe,  are  dutiable 


SCHEDULE   L — SILKS   AND   SILK    GOODS.  611 

as  silk  wearing  apparel  muler  the  provisions  of  paragraph  402  rather  than 
under  the  provision  for  "  nnifllers  "  in  paragraph  400. — T.  D.  31378  (G.  A.  7184). 

Powder  Puft"  Handkerchiefs. — In  this  case  the  appraiser  reports  that  the 
merchandise  consists  of  a  "  liemstitched  silk  handkerchief  having  a  small  pow- 
der puff  fastened  in  the  center." 

Tlie  article  in  its  present  condition  is  not  suitable  for  use  as  a  handkerchief. 
It  is  clearly  intended  to  be  used  as  a  powder  puff  for  applying  powder  to  the 
face  and  neck.  There  is  no  denominative  provision  for  powder  puffs  in  the 
present  tariff  act,  and  as  the  articles  are  admittedly  in  chief  value  of  silk,  we 
hold  that  they  are  properly  dutiable  as  manufactures' of  silk  at  the  rate  of  50  per 
cent  ad  valorem  under  paragraph  403.— Ab.  27307  (T.  D.  32089). 

Silk  Mufflers  with  a  Fringe  Effect. — Obviously,  what  Congress  has  in  mind 
here  is  a  sepax-ate,  complete,  and  distinct  made-up  article  or  material  of  mer- 
chandise, to  wit,  a  "  fringe,"  bearing  that  name  as  designated  in  the  law  and 
which  in  its  uses  may  be  per  se  and  as  a  fringe  applied  to  or  in  the  construc- 
tion of  another  article  as  an  individual  part  or  material  thereof.  In  this  ca.se 
we  have  no  such  material  as  or  known  as  a  "  fringe  "  applied  to  or  which  enters 
as  a  material  or  article  into  the  manufacture  of  the  imported  article.  On  the 
contrary,  as  it  conies  to  luiion  with  this  faln-ic  it  is  a  silk  thread  or  collection 
of  silk  "  threads  "  so  known  and  otherwi.se  named  in  the  tariff  law  tied  into 
the  fabric  to  more  effectually  prevent  the  ends  thereof  unraveling,  as  well  as, 
of  course,  for  the  incidental  ornamental  effect.  Being  necessary  to  complete  the 
hemming  process  or  its  equivalent,  this  can  not  be  said  to  be  a  proce.ss  beyond 
hemming;  and  the  threads  holding  the  individual  pieces,  together  being  cut,  the 
merchandise  was  brought  within  the  provisions  of  paragraph  400. — U.  S.  v. 
Lines  &  Warne  et  al.  (Ct.  Oust.  Appls.),  T.  D.  35193;  (G.  A.  36162)  T.  D. 
84668  affirmed. 

Silk  Mufflers,  Woven  or  Knit.^The  merchandise  is  admittedly  composed  of 
silk,  finished,  cut,  and  not  hemmed.  Paragraph  400  is  not  restricted  in  its 
operation  to  mufflers  that  are  handkerchiefs  or  that  are  similar  to  handker- 
chiefs, and  the  term  "  mufflers  "  there  employed  embraces  both  knit  and  woven 
iiuifflers,  "  flni.shed  or  unfinished,  if  cut,  not  henmied  or  hemmed  only."  The 
goods  were  dutiable  under  that  paragraph. — Kaskel  &  Kaskel  et  al.  v.  U.  S. 
(Ct.  Cust.  Appls.),  T.  D.  33264;  (G.  A.  Abs.  28475  and  28493)  T.  D.  32507 
reversed. 

Silk  Mufflers,  What  Not. — "  Muffler,"  as  commonly  understood,  refers  to 
something  worn  around  the  neck  or  throat,  and,  perhaps,  mainly  for  warmth. 
The  merchandise  of  the  importation,  as  appears  from  the  evidence,  is  usually 
worn  about  the  shoulders  rather  than  about  the  neck  or  throat.  Tlie  collector's 
classification  is  not  shown  to  be  incorrect.  They  are  not  nnifflers  and  were 
properly  assessed  as  silk  wearing  apparel  under  paragraph  402. — Vantiiie  &. 
Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33196;  (G.  A.  Ab.  28475)  T.  D.  32.507 
aflirnied. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

W^hite  Silk  Handkerchiefs  in  the  Piece  held  dutiable  as  handkerchiefs. — 
T   D.  12841   (G.  A.  1437). 

316.  Ribbons,  bandings,  including  hatbands,  belts,  beltings,  bindings, 
all  of  the  foregoing  not  exceeding  twelve  inches  in  width,  and  if  with  fast 
edges,  bone  casings,  braces,  cords,  cords  and  tassels,  garters,  suspenders, 
1913  tubings,  and  webs  and  webbings;  all  the  foregoing  made  of  silk  or  of 
which  silk  or  silk  and  India  rubber  are  the  component  materials  of  chief 
value,  if  not  embroidered  in  any  manner,  and  not  specially  provided  for  in 
this  section,  45  per  centum  ad  valorem. 


612  DIGEST   OF   CUSTOMS  DECISIONS. 

401.  Ribbons,  lt:in(liMj.'s,  iiuludiiii;  liatbands,  beltings,  bindings,  all  of 
the  foregoing  not  exceeding  twelve  inches  in  width,  and  if  with  fast 
etlges,  bone  casings,  braces,  cords,  cords  and  tassels,  garters,  gorhigs, 
1909  suspenders,  tnhings,  and  webs  and  webbings,  coinjtused  wholly  or  in  chief 
value  of  silk,  ami  wlu-ther  coni|Kisi'd  in  any  part  <>f  India  rubber  or  other- 
wise, if  not  embroidered  in  any  manner,  by  hand  or  machhiery,  50  per 
centum  ad  valorem. 

;iS'.).   landings,    including    hatbands,    beltings,    bindings,    bone    casings, 

braces,  cords,  cords  and  tassels,  garters,  gorings,  suspenders,  tubings,  and 

1897     webs   and   webliings,   compt)sed   wholly   or   in   part   of  silk,   antl    whether 

composed  in  part  of  India  rul)ber  or  otherwise,  if  not  embroidered  in  any 

maimer,  by  hand  or  liiachinery,  5U  per  centum  ad  valorem. 

oOO.  Webbings,  gorings.  suspenders,  braces,  beltings,  bindings,  *  *  * 
cords  and  tassels,  any  of  the  foregoing  which  are  elastic  or  nonelastic. 
*  *  *  made  of  silk,  or  of  which  silk  is  the  component  material  of 
chief  value,  4.5  per  centum  ad  valorem. 

412.  Webbings,  gorings,  suspenders,  braces,  beltings,  bindings,     *     *     * 
cords  and  tassels,  any  of  the  foregoing  which  are  elastic  or  nonelastic, 
1890    *     *     *     ,„.^^]p  f,f  j^iik,  or  of  which   silk  is  the  component  material  of 
chief  value,  .50  per  centum  ad  valorem. 

40;").  Webbing,  composed  of  *  *  *  any  other  materials,  not  .spe- 
cially enumerated  or  provided  for  in  this  Act,  35  per  centum  ad  valorem. 


1894 


1883 


DECISIONS  UNDER  THE  ACT  OF  1909. 

Silk  Belting  Studded  With  >letal. — Strips  of  elastic  belting  composed  of 
silk,  cotton,  and  india  rubber,  studded  with  metal  and  jet,  and  classified  as  silk 
wearing  apparel  under  paragraph  402,  was  held  dutiable  as  silk  belting  (par. 
401)  on  the  authority  of  Ab.  24150  (T.  I).  31044).— Ab.  25174  (T.  D.  31450). 

Elastic  Cords  composed  of  silk  and  india  rubber  were  held  dutiable  at  50 
per  cent  ad  valorem  under  paragi-aph  401. — Ab.  34526  (T.  D.  34090). 

Ribbon  With  Picot  Kdge  made  of  a  .series  of  loojis.  classified  under  para- 
graph 402  as  trimmings  in  chief  value  of  silk,  were  claimed  dutiable  as  silk 
ribbons  with  fast  edges  (par.  401).  Protest  sustained,  the  board  holding  that 
the  loops  served  the  purpose  of  making  a  fast  edge  and  preventing  unravel- 
ing.—Ab.  36090  (T.  D.  34G29). 

Sillv  Ribbons  With  Ornamental  Designs. — Narrow  woven  fabrics  composed 
wholly  or  in  chief  value  of  silk,  measuring  from  1  to  2  inches  iu  width,  with 
ornamental  designs  in  various  colors  and  patterns,  which  have  uniforndy  been 
known  in  the  trade  and  conmierce  of  the  United  States  as  "  ribbons,"  although 
they  may  be  and  are  chiefly  used  for  trinnning  purposes,  are  properly  dutiable  at 
the  rate  of  .50  per  cent  ad  valorem  under  the  eo  nomine  provision  for  "  ribbons  " 
in  paragraph  401.— T.  D.  34456  (G.  A.  75G4). 

St.  Etienne  Ribbons, — Decision  of  the  Board  of  United  States  General 
Appraisers  of  October  30,  1911,  G.  A.  7293  (T.  D.  31970),  involving  the  classifi- 
cation of  silk  ril)bons  known  as  St.  Etienne  ribbons,  to  be  limited  to  ribbons  of 
the  character  the  subject  of  the  said  decision.— Dept.  Order  (T.  D.  32131). 

Silk  ribbons  known  as  St.  Etienne  ribbons,  not  exceeding  12  inches  in  width 
and  having  fa.st  edges,  are  properly  dutiable  under  the  denominative  provision 
for  ribbons  in  paragraph  401.— T.  D.  31970  (G.  A.  7293). 

Silk  Webbing. — It  is  admittetl  that  the  merchandise  in  question  consists  of 
webbing  in  chief  value  of  silk,  and  even  though  its  ultimate  use  is  for  the  mak- 
ing of  neckties,  we  do  not  think  that  is  sufficient  ground  for  excluding  it  from 
classification  under  the  specific  provision  for  webbings  in  paragraph  401.  for 
the  merchandise  should  be  assessed  for  duty  in  the  condition  in  which  it  is 
imported. 

Note  Ab.  24150  (T.  D.  31044).— Ab.  26079  (T.  D.  31757). 


SCHEDULE   L SILKS   AND   SILK    GOODS.  613 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Silk  Belting  Studded  With  Metal. — Elastic  belting,  of  suitable  lengths  aud 
widths  for  belts,  finished  and  oiMiamented  with  small  steel  rivets  and  stars,  the 
posts  of  which  penetrate  through  the  goods  and  are  riveted  on  the  reverse  side, 
composed  of  silk,  cotton,  india  rubber,  and  metal,  silk  ciiief  value,  are  properly 
dutiable  under  the  provisions  of  paragraph  389,  and  not  under  paragraph  391. 
See  G.  A.  4763  (T.  D.  22482)  ;  Smith  v.  Schell  (27  Fed.  Rep.,  648)  ;  Cummings  v. 
Robertson  (27  Fed.  Rep.,  654)  ;  Fauche  v.  Schell  (33  Fed.  Rep.,  336;  id.,  138 
U.  S.,  562;  In  re  Austin  (47  Fed.  Rep.,  873)  ;  Hermann  v.  Robertson  (41  Fed. 
Rep.,  881)  ;  and  id.,  153  U.  S.,  521.— T.  D.  24170  (G.  A.  5263). 

Merchandise  consisting  of  strips  of  elastic  belting  composed  of  silk,  cotton, 
and  india  rubber  studded  with  metal,  classified  as  silk  wearing  apparel  under 
paragraph  390,  was  held  dutable  as  "  belting "  under  paragraph  389.— Ab. 
24150  (T.  D.  31044). 

Silk  Cords  and  Yarns. — Manufactures  composed  of  three  independent 
threads,  each  containing  two  strands  of  fine  thrown  silk  waste  fibers,  of  crimson 
color,  closely  twisted  into  a  cord  about  one  twenty-fourth  of  an  inch  in  diam- 
eter, and  wliicli  are  designed  for  making  fringes,  etc.,  and  for  fancy  needle- 
work, are  dutiable  at  50  per  cent  ad  valorem  under  the  provision  for  "  cords  " 
in  paragraph  389.— T.  D.  22587  (G.  A.  4797). 

Meaning  of  "  Otherwise  "  in  Paragraph  320. — In  paragraph  320,  relating 
to  "  ribbons  *  *  *  of  cotton,  whether  composed  in  part  of  india  rubber  or 
otherwise,"  the  word  "  otherwise  "  is  used  in  the  sense  of  "  not,"  rather  than 
"  of  other  materials,"  and  ribbons  in  chief  value  of  silk  and  in  part  of  cotton  are 
not  included  therein.— Gartner  v.  U.  S.  (C.  C),  T.  D.  282.59;  Ab.  12372  (T.  D. 
27545)  affirmed. 

Silk  Ribbons — Trimmings. — Held  that  certain  silk  ribbons,  some  of  which 
were  and  others  were  not  in  the  nature  of  trimmings,  but  which  whenever 
used  for  trimmings  are  required  to  be  further  fashioned  for  such  use,  and 
which  are  not  in  fact  or  commercially  within  the  class  of  goods  known  as  trim- 
mings, are  not  dutiable  as  silk  trinuiiings  under  paragraph  390,  but  as  manu- 
factures of  silk  not  specially  provided  for  under  paragraph  391. — Gartner  v. 
U.  S.  (C.  C),  T.  D.  2.5309;  (G.  A.  .5460)  T.  D.  247.56  reversed. 

Silk  Gauze  or  Chiffon  Ribbons  are  dutiable  under  the  provisions  of  para- 
graph 391  as  manufactures  of  silk  not  specially  provided  for.  G.  A.  5876 
(T  D.  25866)  and  Stern  v.  U.  S.  (suit  3030,  T.  D.  26101)  cited  and  followed.— 
T.  D.  26071  (G.  A.  5937). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Garters  are  "  wearing  apparel "  within  the  meaning  of  that  term  as  used  in 
paragraph  413.— Steinhardt  v.  U.  S.  (C.  C.  A.),  T.  D.  26740;  decision  of  C.  C. 
affirmed  and  (G.  A.  974)  T.  D.  12112  reversed. 

Silk  Belts. — The  argument  to  the  effect  that  the  word  "beltings"  in  para- 
graph 412  was  designed  by  Congress  to  include  belts  is  not,  in  our  opinion,  a 
valid  or  convincing  one.  Beltings  are  the  articles  or  materials  of  which  belts 
are  made.  Belting  is  not  wearing  apparel,  but  belts  are  designed  to  be  worn 
iipon  the  person,  and  are  hence  wearing  apparel. — T.  D.  13444  (G.  A.  1781). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Elastic  Cords  and  Braids,  manufactures  of  silk  and  india  rubber  (silk  chief 
value)  are  dutiable  as  manufactures  of  silk  and  not  as  india-rubber  fabrics.  Re- 
versing T.  D.  10483  (G.  A.  133).— In  re  Mills  (C.  C),  49  Fed.  Rep.,  726. 


614  DIGEST   OF   CUSTOMS  DECISIONS. 

Silk  Ribbons. — Iniixnii-il  articles  commercial ly  known  as  ribbons,  composed 
wholly  or  partly  of  silk  and  cliii'lly  used  for  Iriniminu'  liats,  bonnets,  or  boods, 
are  dutiaiile  as  bat  triinminj;s  and  not  as  ni;iiiula<liircs  of  silk. — ( "adu  aladcr  r. 
Wanamaker.  149  U.  S..  032. 

Kibb<tns  composed  of  silk  and  cotton  (silk  cliiof  value),  used  exclusively  as 
trimndnjJTs  lor  ornamentinu;  bats  and  bonnets  and  bavinji  a  commercial  value 
only  for  tbat  purpose,  are  dutiable  as  hat  trimminj:;s  and  not  as  manufactures 
of  silk.— Uobertson  v.  Eilelboff,  132  U.  S.,  G14. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  18S3. 

Silk  Ribbons. — Ri])bons  made  of  silk  and  cotton  (silk  chief  value)  are  manu- 
factuH's  (if  silk.— Williams  (14  Op.  Atty.  Gen.,  130)  ;  Chap«m  v.  Smythe  (11 
Blatch.,  120),  5  Fed.  Cas.,  500. 

Webbing  made  of  India  rubber,  silk,  and  cotton  is  tlutiahle  at  HO  \)or  cent  as 
a  manufacture  of  India  rubber,  silk,  and  other  articles  and  is  not  dutiable  at  5 
per  cent  as  webbinj;  composed  wholly  or  in  part  of  india  rubber  not  otherwise 
provided  for.— Faxim  v.  Russell,  154  U.  S.,  G44;  22  Int.  Kev.  Rec,  375;  8  Fed. 
Cas.,  1110  reversed. 

;J17.  Clothing,  ready-made,  and  articl(>s  of  wearins  apparel  of  every 
dcscriidion,  includini,'  knit  pM.ds.  made  up  or  manuraelured  in  v.liole  or 
iqio  '"  I*'""t  ''.V  the  tailor,  seamstress,  or  manufacturer;  all  the  foregoing  com- 
I)os('d  of  silk,  or  of  which  silk  or  silk  and  india  rubber  are  the  component 
materials  of  chief  value,  not  specially  provided  for  in  this  seclioi..  50 
per  centum  ad  valorem. 

402.  *  *  *,  clothing,  ready-made,  and  articles  of  wearin.LC  a])parel  of 
every  description,  including  knit  ,t;oods,  made  up  or  manufactured  in 
whole  or  in  part  by  the  tailor,  .seamstress,  or  manufacturer;  all  of  the 
forefioin.i:  I'omposed  of  silk,  or  of  silk  and  metal,  or  of  which  silk  is  the 
c<Mni)(in(Mit  material  of  chief  value,  whetlier  in  pi'.rt  of  india  rubber  oi* 
1909  otherwis(>,  *  *  *  u^f  specially  i)rovi(l«Ml  for  in  this  section,  and  silk 
j^oods  ornamented  with  beads  or  span.nles,  GO  per  centum  ad  valorem: 
Provhicil,  'i'hat  aiiicles  com]K)sed  wholly  or  in  chi(>f  value  of  any  of  the 
materials  'u'  uoods  (iuti;dili>  under  this  par,i.^ra|th  shall  pay  not  less  than 
the  rate  of  duty  imposed  upon  such  materials  or  floods  by  this  section. 
*     *     * 

390.  *  *  *^  clothing,  ready-made,  and  articles  of  wearin.ij  apparel  of 
every  descriittion,  including,'  knit  ^oods,  made  up  or  manufactured  in 
W'hole  or  in  part  by  the  tailor,  seamstress,  or  manufacturer;  all  of  the 
above-named  articles  made  of  silk,  or  of  which  silk  is  the  component 
material  of  chief  value,  not  specially  providiMl  for  in  this  Act,  and  silk 
goods  ornamented  with  beads  or  spanjiles,  of  whatever  material  com- 
posed. GO  per  centum  ad  valorem  :  rroviclcd,  That  any  wearing:  ai)parel 
or  other  articles  provided  for  in  this  para.^raph  (except  fj^loves)  when 
composed  in  part  of  india  rubber,  sli:ill  be  subject  to  a  duty  of  GO  per 
c(>iil  um  ad  valorem. 

;'.i)1.   *     *     *.  clolhins,  ready-made,  and  articles  of  wearini;  .'ii)i)arel  of 

every  description,  includin.s?  knit  .u'oods  made  up  or  manufactured  wholly 

1894    or  in  part  by  the  tailor,  seamstress,  or  manufacturer,  composed  of  silk, 

or  of  whicli  silk  is  the  component  materiiil  of  chief  value,  and  beaded  silk 

goods,  not  specially  provided  for  in  this  Act,  50  per  centum  ad  valorem. 

413.  *  '■"  *,  clothing,  ready-made,  and  articles  of  wearing;  ai)p;irel  of 
every  description,  includini:  knit  jxoods,  made  uj)  or  manufactured  wholly 
in  part  by  the  tailor,  seamstress,  or  manufacturer,  com]iosed  of  silk,  or  of 
wiiieli  silk  is  the  component  materi:il  of  chief  value,  not  specially  pro- 
1890  vided  for  in  this  Act,  GO  per  centum  ad  valorem:  Provided,  That  all  such 
clothinj:C,  ready-made,  and  articles  of  wearinj;  apjiarel  when  composed  in 
part  of  india  rubber  (not  including  gloves  or  elastic  articles  that  are 
specially  provided  for  in  this  Act),  shall  be  subject  to  a  duty  of  8  cents 
per  ounce,  and  in  addition  thereto  GO  per  centum  ad  valorem. 

1883         (Not  enumerated.) 


1897 


SCHEDULE   L SILKS   AND   SILK    GOODS.  615 

DECISIONS  UNDER  THE  ACT  OF  1013. 

Silk  Gloves. — Liidles'  black  silk  gloves  were  found  to  li.ive  been  properly 
classified  as  silk  wearing  apparel  under  paragraph  317. — Ab.  38098. 

Silk  Hat. — A  pattern  hat  classified  as  an  article  in  part  of  braid  under  para- 
graph 358  was  held  dutiable  as  wearing  apparel  in  chief  value  of  silk  (par.  317), 
which  was  found  to  be  the  more  specific  provision  on  the  authority  of  U.  S.  v. 
Snow's  United  States  Sample  Express  Co.  (6  Ct.  Cust.  Appls.,  120;  T.  D. 
35388).— Ab.  38273. 

Hat  Composed  of  Silk  and  Veiling. — Protest  sustained  as  to  a  silk  pattern 
hat  in  part  of  veiling  classified  under  paragraph  358  and  claimed  dutiable  as 
silk  wearing  apparel  (par.  317).  U.  S.  v.  Snow's  United  States  Sample  Express 
Co.  (6  Ct.  Cust.  Appls.,  120;  T.  D.  35388).— Ab.  38128. 

Trimmed  Hats. — Women's  tiMnmied  hats  made  in  part  of  ornaments  on  the 
authority  of  G.  A.  7613  (T.  D.  34823),  afiirmed  in  U.  S.  v.  Snow's  United  States 
Sample  Express  Co.  (6  Ct.  Cust.  Appls.,  120;  T.  D.  35388),  were  held  dutiable  as 
silk  wearing  apparel  under  paragraph  317. — Ab.  38848. 

Silk  Wearing  Apparel  in  Part  of  Netting. — Dresses  composed  in  chief  value 
of  silk  but  made  in  part  of  netting,  classified  as  articles  made  in  part  of  netting 
under  paragraph  358.  (U.  S.  v.  Snow's  United  States  Sample  Express  Co.,  6  Ct. 
Cust.  Appls.,  120 ;  T.  D.  35388),  were  held  more  specifically  provided  for  as  wear- 
ing apparel  composed  of  silk  under  paragraph  317.— Ab.  38717. 

Wearing  Apparel  in  Part  of  Braid. — Dresses  and  other  wearing  apparel 
composed  in  chief  value  of  silk  and  in  part  of  nettings,  ornaments,  braids,  and 
trinnnings  on  the  authority  of  U.  S.  i-.  Snow's  United  States  Sample  Express 
Co.  (6  Ct.  Cust.  Appls.,  120;  T.  D.  35388)  held  dutiable  as  silk  wearing  apparel 
under  paragraph  317. — Ab.  3SG37. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Ladies'  Collars  and  Cuffs  in  the  Piece. — Merchandise  consisting  of  a  founda- 
tion fabric  of  silk  108  centimeters  wide  and  imported  in  pieces  several  meters  in 
length,  with  raised  pile  surfaces  in  designs  of  ladies'  collars  and  cufi's,  which 
are  repeated  in  sets  throughout  the  length  of  the  piece  at  regular  intervals  of 
al>out  17  inches,  and  which  are  designed  for  use  exclusively  as  ladies'  collars 
and  cuffs  and  have  only  to  be  cut  from  the  piece  to  be  ready  for  use,  are  properly 
dutiable  as  partly  made  wearing  apparel  at  the  rate  of  60  per  cent  ad  valorem 
under  the  provision  in  paragraph  402  for  "  articles  of  wearing  apjiarel  of  every 
description  made  up  or  manufactured  in  whole  or  in  part  by  the  tailor,  seam- 
stress, or  manufacturer."  Robinson  v.  U.  S.  (122  Fed.,  970),  G.  A.  6116  (T.  D. 
26613)  and  authorities  therein  referred  to  cited.— T.  D.  33406  (G.  A.  7460). 

Partly  Made  Wearing  Apparel — Velvets. — Certain  merchandise  described 
in  the  invoices  as  "  kimonos,  brocaded  velvet,"  is  claimed  to  be  dutiable  under 
the  provision  for  velvets  and  other  pile  fabrics  in  paragraph  399. 

In  this  case  we  have  no  difficulty  in  identifying  the  particular  article  of 
wearing  apparel  "  that  is  going  to  be  made  out  of  "  the  imported  articles.  They 
are  clearly  designed  to  be  used  in  the  making  of  waists  or  blouses.  We  accord- 
ingly hold  that  they  were  properly  assessed  for  duty  as  silk  wearing  apparel, 
partly  made.— Ab.  35813  (T.  D.  34548). 


616  DIGEST    OF    CUSTOMS   DECISIONS. 

DECISIONS  INhl'.li  '11  Ii:  AC'l'  OK  ls<)7. 

r.oh-ro  Jarkcls  for  Worm-ii.-  (;;!niionts  (U'siu'iii'd  tc  Ix'  worn  about  the 
slioultlers  l)y  women,  if  iiuule  in  iR'twork  or  oiu'iiwork  ilesi;in  iiiicl  of  silk  cord 
nnil  braid,  taking:  a  shape  lilce  that  of  bolero  jackets,  were  dutiable  as  articles 
of  wearing  anparel  wholly  or  in  chief  value  of  silk,  under  parairrai)li  390. — 
Taxis  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31109;  (G.  A.  Ab.  21GS0)  T.  D.  29946 
affirmed. 

Silk  Elastic  Belts  with  fancy  metal  buckles  and  steel-point  ornamentation, 
metal  being  the  component  material  of  chief  value  in  the  completed  belt,  are 
properly  dutiable  as  manufactures  in  part  of  metal,  under  paragraph  193. 
U.  S.  1'.  Simpson-Crawford  Co.  (T.  D.  30.-).5] )  followed.— T.  D.  307.'?O  (G.  A. 
7052). 

Elastic  IJelts.— I'aragraph  390  prescribes  a  duty  for  wearing  ai)i»arel  of  silk 
or  in  chief  value  of  silk  and  contains  a  proviso  reqiiiring  that  the  "  articles  pro- 
vided for  in  this  paragraph  when  composed  in  part  of  india  rubber  shall  be 
subject  to  the  same  duty."  Held  that  this  does  not  include  wearing  ai)parel  in 
which  silk  is  not  the  most  valuable  component,  and  that  elastic  belts  of  silk, 
rubber,  and  metal,  metal  chief  value,  are  dutiable  as  articles  in  part  of  metal 
under  paragraph  193.— U.  S.  v.  Simpson-Crawford  Co.  (C.  C.  A.),  T.  D.  30501; 
T.  D.  29S3G  (C.  C.)  allirmed  and  (G.  A.  G075)  T.  D.  2S4S0  reversed. 

Hats  and  Bonnets,  Trimmed. — Hats,  bonnets,  and  hoods,  (he  liddics  of 
which  are  composed  wholly  either  of  straw,  chip,  grass,  palm  leaf,  willow,  osier, 
o;-  rattan,  or  of  which  a  combination  of  these  .substances  or  any  of  them  is  the 
component  material  of  chief  value,  are,  if  trinuned,  dutiable  at  50  per  cent  ad 
valorem  under  paragraph  409,  irrespective  of  the  value  of  the  trimming  as  com- 
\>:\i-('<\  with  the  value  of  the  article  without  the  trimming. 

Ilnls.  bonnets,  and  hoods,  of  which  other  substances  than  straw,  chip,  grass, 
\Ki\\u  leaf,  willow,  osier,  or  rattan  are  the  component  materials  of  chief  value, 
whether  trinuned  or  not,  are  dutiable  under  the  appropriate  provisions  for 
wearing  apparel  according  to  their  component  material. — T.  D.  21.502  (G.  A. 
4525). 

Trinuned  Pur  Hats. — In  finding  the  component  of  chi(»f  value  under  para- 
graph 432  covering  "hats,  trimmed,  composed  wholly  or  in  chief  value  of  fur," 
Held  that  the  value  of  the  trimming  should  be  taken  into  considi'ration,  and 
that  fur  hat  bodies  trinuned  with  another  material  of  greater  value  than  the 
fur  are  not  included  in  the  paragraph. — Klieims  Co.  v.  U.  S.  (C.  C),  T.  D. 
281S5;  (G.  A.  G413)  T.  D.  27541  ;ifllrmed. 

Hats,  the  bodies  of  which  are  composed  of  fur,  which  an*  trinuned  with  silk, 
artilicial  flowers,  etc.,  and  of  which  some  material  other  than  fur  constitutes 
the  component  material  of  chief  value  in  the  completed  articles,  are  not  dutiable 
under  the  provisions  of  paragraph  4.32  for  "  hats,  trimmed,  composed  wholly  or 
in  chief  value  of  fur,"  but  are  dutiable  according  to  the  component  material  of 
chief  value  in  the  completed  articles.— T.  D.  27541   (G.  A.  6411). 

The  protests  related  to  trimmed  hats  classified  as  silk  wearing  apparel  under 
paragr.-iph  390.  Such  as  were  composed  in  chief  value  of  feathers  or  artificial 
flowers  and  in  part  of  metal  were  held  dutiable  as  manufactures  in  part  of  metal 
(par.  193).  Such  as  were  composed  in  chief  value  of  fur  were  hold  dutiable 
HS  fur  hats  (par.  432).  Those  composed  in  chief  value  of  feathers  and  in  part 
of  spangles  or  pearl  beads  w^ere  held  dutiable  as  "  wearing  apparel  in  part  of 
beads  or  spangles"  (par.  408).— Ab.  2G056  (T.  D.  31757). 


SCHEDULE   L SILKS   AND    SILK    GOODS.  G17 

Wearing  Apparel,  composed  in  part  of  silk  and  in  part  of  wool  or  worsted, 
is  dutiable  under  paragraph  370  as  "  wearing  apparel  composed  wholly  or  in 
part  of  wool,"  and  not  under  paragraph  390  as  "  wearing  apparel  made  of  silk, 
or  of  which  silk  is  the  component  material  of  chief  value,  not  specially  provided 
for,"  even  though  silk  be  such  chief  component. 

"  Not  specially  provided  for."  The  fact  that  this  phrase  qualities  said  para- 
graph 390  relegates  the  above-named  articles  to  said  paragraph  370,  which  is 
not  so  qualified.  Levi  v.  U.  S.  (87  Fed.  Rep.,  193),  In  re  Goldenberg  (G.  A. 
2386),  and  Zucker  v.  Magone  (37  Fed.  Rep.,  776),  applied.— T.  D.  20993  (G.  A. 
4411). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Dress  Shields,  articles  for  women's  wear,  intended  to  be  worn  under  the 
arms  to  protect  the  dress  from  perspiration,  are  wearing  apparel,  and  when 
composed  in  chief  value  of  silk  are  dutiable  under  the  provision  in  paragraph 
413  for  "  articles  of  wearing  apparel  of  every  description  of  which  silk  is  the 
component  material  of  chief  value."  and  not  under  paragraph  414  as  manufac- 
tures in  chief  value  of  silk.— Darlington  v.  U.  S.  (C.  C),  T.  D.  26197. 

Neckties. — Held  that  neckties  are  wearing  apparel,  and  when  made  of  silk 
are  included  in  the  provision  in  paragraph  413  for  "  articles  of  wearing  apparel 
of  every  description  composed  of  silk,  or  of  which  silk  is  the  component  material 
of  chief  value  not  specially  provided  for." — In  re  Megroz  (C.  C.  A.),  T.  D. 
25603;  decision  of  C.  C.  and  (G.  A.  592)  T.  D.  11233  aftirmed. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Silk  and  Wool  Knit  Goods. — Knit  underwear  composed  of  wool  and  silk,  and 
cotton,  wool,  and  silk,  held  dutiable  as  wool  knit  goods  and  not  as  manufactures 
of  silk. 

The  goods  are  itemized  in  the  invoices  as  "  ladies'  wool  vests."  From  the 
evidence  submitted  in  the  case  It  appears  they  are  known  commercially  as 
"  knit  goods."  It  would,  therefore,  seem  to  us  immaterial  whether  silk  was  or 
was  not  the  component  material  of  chief  value. — T.  D.  105.52  (G.  A.  202). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Silk  Ties  are  dutiable  under  the  paragraph  for  "  all  manufactures  of  silk 
or  of  which  silk  is  the  component  material  of  chief  value,  not  otherwise  pro- 
vided for."  The  words  "  not  otherwise  provided  for  "  mean  not  otherwise  pro- 
vided for  by  previous  parts  of  the  section  of  which  they  make  the  closing  words, 
and  so  exclude  reference  to  the  acts  of  1861  and  1862,  which  laid  a  duty  of  but 
35  per  cent  on  articles  worn  by  men,  women,  and  children,  of  whatever  mate- 
rial.—Smythe  V.  Fiske,  23  Wall.,  374. 

Taffeta  Gloves  containing  over  50  per  cent  in  value  of  silk  and  over  25  per 
cent  of  cotton  ai-e  dutiable  as  manufactures  of  silk. — Wilson  v.  Spalding,  19 
Fed.  Rep.,  412. 

318.  Woven  fabrics,  in  the  piece  or  otherwise,  of  which  silk  is  the 

component   material   of   chief   value,    and   all   manufactures   of   silk,   or 

1913     of  which  silk  or  silk  and  India  rubber  are  the  component  materials  of 

chief  value,  not  specially  provided  for  in  this  section,  45  per  centum 

ad  valorem. 


618 


DIGEST   OF   CUSTOMS   DECISIONS. 


1909 


;>!»!).  ♦  ♦  ♦  \\(.\cii  I'lilirics  in  I  lie  iii('ci>,  coinpnsoil  wliolly  or  in  fliiof 
value  of  silk,  not  specially  providt'd  1'or  in  this  soction,  wt'i.Lrliin.i,'  not 
more  than  one-third  of  one  ounee  per  sfpiare  yard,  $4  per  pound  ;  \vei.i,'h- 
in.ir  more  than  one-third  of  ene  ounce,  hut  no!  more  than  two-thiiiis  of 
one  ounce  per  square  yard;  if  in  tiie  ;iuni,  $.">  per  pound;  if  un.munmed, 
wholly  or  in  part,  .$.'J.2.")  per  pound;  if  further  advanced  by  any  process 
of  manufacture  or  otherwise,  or  if  «ly('(l  or  printed  in  the  piece,  .$3.50 
per  pound;  if  weighinji  more  than  two-thirds  of  one  ounce  but  not  more 
than  one  ounce  per  square  yard;  if  in  the  gum,  $2.G5  per  pound;  if  un- 
guinmed,  wliolly  or  in  part,  $3  per  pound  ;  if  further  advanced  by  any 
process  of  manufacture  or  otherwise,  or  if  dyed  or  printed  in  the  i)iece, 
.$3.25  per  pound  ;  if  weighing  more  than  one  ounce  but  not  more  than  one 
and  one-tiurd  ounces  per  scjuare  yard;  if  in  the  gum,  .*t;2.5()  i)er  i)ound; 
if  ungunmu>d,  wholly  or  in  part,  .$2.85  per  pound;  if  further  advanc(>d 
by  any  process  of  manufacture  or  otherwise,  or  if  dyed  or  ])rinted  in 
the  piece,  .$3.10  per  pound;  if  weighing  more  than  one  and  one-third 
ounces,  but  not  more  than  two  and  one-half  ounces,  and  if  containing  not 
more  than  20  per  centum  in  weight  of  silk,  if  in  the  gtnn,  70  cents  per 
poiuid  ;  if  ungununed,  wholly  or  in  part,  or  if  further  advanced  by  any 
process  of  manufacture  or  otherwise,  or  if  dyed  or  ])rinted  in  the  piece. 
85  cents  per  pound;  if  containing  more  than  20  ])er  cetnum,  but  not  more 
than  30  per  centum  in  weight  of  silk;  if  in  the  gum,  85  cents  j)er  i)oun<l ; 
if  ungummed,  wholly  or  in  part,  or  if  further  advanced  by  any  process 
of  manufacture  or  otherwise,  or  if  dyed  or  printed  in  the  piece,  .$1.10 
lier  pound;  if  containing  more  than  30  per  ct'iitum,  but  not  more  than  40 
per  centimi  in  weight  of  silk;  if  in  the  giun,  $1.05  per  pound;  if  un- 
gummed, wliolly  or  in  part,  or  if  further  advanced  by  any  proce.ss  of 
manufacture  or  otherwise,  or  if  dyed  or  inMiited  in  the  piece,  .$1.25  per 
liound  ;  if  containing  more  than  40  per  centum,  but  not  more  than  50  per 
centum  in  weight  of  .silk;  if  in  the  gum  .$1.25  p(>r  jiound  ;  if  ungummed, 
wholly  or  in  part,  or  if  further  advanced  by  any  jirocess  of  manuracture 
or  otherwise,  or  if  dyed  or  piinted  in  the  iiiece,  .$1..50  p(>r  i)ound ;  if 
containing  more  than  .50  jier  centum  in  weight  of  silk  or  if  wholly  of 
silk;  if  in  the  gum,  $2. .50  i>er  pound;  if  ungummed,  wholly  or  in  part,  or 
if  further  advanced  by  any  jirocess  of  manufacture  or  otlierwi.se,  or  if 
dyed  or  printed  in  the  piece.  .$3  iier  pound  ;  if  weighing  iiicu-e  than  two  and 
one  half  ounces,  but  not  more  than  eight  ounces  per  square  yard,  and 
if  containing  not  more  than  20  jier  centum  in  weight  of  silk;  if  in  the 
gum,  .57i  cents  per  pound;  if  ungummed,  wholly  or  in  part,  or  if  further 
advanced  by  an  process  of  manufacture  or  otherwise,  or  if  dytvl  or  printed 
in  the  jiiece,  70  cents  per  pound;  if  containing  more  than  20  i)er  centum, 
but  not  mor<»  than  .30  i>er  centum  in  weight  of  silk  ;  if  in  th(>  gum,  75  cents 
per  iiound  ;  if  ungummed,  wholly  or  in  part,  or  if  further  a(lvanc»Ml  by 
any  process  of  manufacture  or  otherwise,  or  if  dyed  or  printed  in  the 
piece,  00  cents  per  pound;  if  containing  more  than  30  per  centum,  but 
not  more  than  40  p(>r  centum  in  weight  of  silk;  if  in  the  gum,  90  cents 
jMT  i)((und  ;  if  ungummed,  wholly  or  in  part,  or  if  further  advanced  by 
an\  process  of  manufacture  or  otherwise,  or  if  dyed  or  printed  in  the 
piece,  $1.10  i»er  pound;  if  containing  more  than  40  i)er  centum,  but 
not  more  than  .50  iier  centum  in  weight  of  silk;  if  in  the  gum,  $1.10  per 
jiound  ;  if  ungummed,  wholly  or  in  i>art,  or  if  further  advanced  by  ;uiy 
pi-ocess  of  matmracture  or  otherwise,  or  if  dy(>(l  or  iirinled  in  th<>  i)i(>ce, 
$1.30  Iter  pound;  if  containing  more  than  .50  i»er  centum  in  weight  of 
silk,  or  if  wholly  of  silk;  if  in  the  gum,  .$2.25  per  pound;  if  un- 
gummed, wholly  or  in  part,  or  if  further  advanced  by  any  jii-oce.ss  of 
manufacture,  or  otherwise,  or  if  dyed  or  jirinted  in  the  piece,  .$2.75  jier 
pound.  Woven  fabrics  in  tlie  piece,  com[)osed  wholly  or  of  chief  value 
of  silk,  if  dyed  in  the  thread  or  yarn,  and  the  weight  is  not  increased 
in  dyeing  beyond  the  original  weight  of  raw  silk,  if  containing  less  than 
30  jier  centum  in  silk,  .$1.25  per  jiound ;  if  cont.aining  more  than  .30 
per  centum  but  not  nutre  than  45  jier  centum  in  weight  of  silk,  $1.00 
per  pound;  if  containing  more  than  45  per  centum  in  weight  of  silk, 
.$3  jier  pound;  if  weight  is  increased  in  dyeing  beyond  the  original  weight 
of  raw  silk  ;  if  weighing  more  than  one-third  of  one  ounce,  but  not  more 
than  one  ounce,  per  square  yard;  if  black  (except  selvedges),  .$2.25  per 
per  pound;  if  other  than  black,  .$3  per  pound;  if  weighing  more  than  one 


SCHEDULE   L SILKS   AND   SILK    GOODS. 


619 


ounce,  but  not  more  tlian  (ine  aiul  one-third  ounces  per  square  yard;  if 
black  (except  selvedLces),  $2  i)er  pound;  if  otlier  than  bhu-k,  $2.75  per 
pound;  if  weishins  more  tiian  one  and  one-lliird  l;>ut  not  more  than  one 
and  two-thirds  ounces  i)er  square  yard;  if  bhxck  (except  selvedges),  $1.80 
per  pound  ;  if  other  tlian  bhick,  .$2..'jO  per  pound  ;  if  weijiliing  more  than  one 
and  two-thirds  but  not  more  than  two  ounces  per  square  yard  ;  if  black 
(except  selvedges),  $1.G5  per  pound ;  if  other  than  black,  $2.25  per  pound ; 
if  weighing  more  than  two  but  not  more  than  eight  ounces  per  square 
yard,  and  if  containing  not  more  than  30  per  centum  in  weight  of 
silk;  if  black  (except  selvedges),  75  cents  per  pound;  if  other  than 
black,  90  cents  per  pound  ;  if  containing  more  than  30  per  centum  but 
not  more  than  45  per  centum  in  weight  of  silk;  if  black  (except  sel- 
vedges), $1.10  per  pound;  if  other  than  black,  $1.30  per  pound;  if  con- 
taining more  than  45  per  centum  in  weight  of  silk  but  not  more  than 
GO  per  centum;  if  black  (except  selvedges),  $1.40  per  pound;  if 
other  tlian  black,  $1.00  per  pound ;  if  containing  more  than  GO  per  centum 
in  weight  of  silk,  or  if  composed  wholly  of  silk,  and  if  having  not 
more  than  four  hundred  and  forty  single  threads  to  the  inch  in  the 
warp;  if  black  (except  selvedges),  $1.50  per  pound;  if  other  tlian  black, 
$2  per  pound;  if  having  more  than  four  hundred  and  forty,  but  not 
more  than  six  hundred  single  threads  to  the  inch  in  the  warp;  if  black 
(except  selvedges),  $1.65  per  pound;  if  other  than  black,  $2.25  per 
pound  ;  if  having  more  than  six  luuidred,  but  not  more  than  seven  liun- 
(h'ed  and  sixty  single  tlireads  to  the  inch  in  the  warp;  if  black  (except 
.selvedges),  $1.80  per  pound;  if  otlier  than  black,  $2.50  per  pound;  if 
having  more  than  seven  hundred  and  sixty,  but  not  more  than  nine 
1909  I  hundred  and  twenty  single  tlireads  to  the  inch  in  the  warp ;  if  black 
(except  selvedges),  $2  per  pound;  if  other  than  black,  $2.75  per  pound; 
if  having  more  than  nine  hundred  and  twenty  single  threads  to  the  inch 
in  the  warp;  if  black  (except  selvedges),  $2.25  per  pound;  if  other  than 
black,  $3  per  pound;  if  printed  in  Ihe  warp  and  weighing  not  more  than 
one  and  one-third  ounces  per  square  yard.  $3.50  per  pound  ;  weighing 
more  than  one  and  one-third,  but  not  more  than  two  ounces  per  square 
yard,  $3.25  per  pound;  weighing  more  than  two  ounces  per  square  yard, 
$2.75  per  pound.  P>ut  in  no  case  shall  any  goods  made  on  Jacquard 
looms  or  any  goods  containing  more  than  one  color  in  the  filling,  or  any 
of  the  goods  enumei'ated  in  this  paragraph,  including  such  as  have  india 
rubber  as  a  component  material,  pay  a  less  rate  of  duty  than  45  per 
centum  ad  valorem. 

403.  All  manufactures  of  silk,  or  of  which  silk  is  the  component 
material  of  chief  value,  including  such  as  have  india  rubber  as  a  com- 
ponent material,  not  specially  provided  for  in  this  section,  50  per  centum 
ad  valorem  :  I'roridcd,  That  all  manufactures  of  silk  enumei'ated  under 
any  paragraph  of  this  schedule,  if  composed  in  any  part  of  wool,  shall 
be  classified  and  assessed  for  duty  as  manufactures  of  wool. 

404.  In  ascertaining  the  weight  of  silk  under  the  provisions  of  this 
schedule,  either  in  the  threads,  yarns,  or  fabrics,  the  weight  shall  be 
taken  in  the  condition  in  which  found  in  the  goods,  without  deductions 
therefrom  for  any  dye,  coloring  matter,  or  other  foreign  substance  or 
material.  The  number  of  single  threads  to  the  inch  in  the  warp  pro- 
vided for  in  this  schedule  shall  be  determined  by  the  number  of  spun 
or  reeled  singles  of  which  such  single  or  two  or  more  ply  threads  are 

[  composed. 

387.  Woven  fabrics  in  the  piece,  not  specially  provided  for  in  this 
Act,  weighing  not  less  than  one  and  one-third  ounces  per  square  yai'd 
and  not  more  than  eight  ounces  per  square  yard,  and  containing  not 
more  than  20  per  centum  in  weight  of  silk,  if  in  the  gum,  50  cents  per 
pound,  and  if  dyed  in  the  piece,  60  cents  per  pound  ;  if  containing  more 
than  20  per  centum  and  not  more  than  30  per  centum  in  weight  of  silk, 
1897  if  ill  the  gum,  65  cents  per  pound,  and  if  dyed  in  the  piece,  80  cents 
per  pound ;  if  containing  more  than  30  per  centum  and  not  more  than 
forty  live  per  centum  in  weight  of  silk,  if  in  the  gum,  90  cents  per  pound, 
and  if  dyed  in  the  piece,  $1.10  per  pound ;  if  dyed  in  the  thread  or 
yarn  and  containing  not  moi'e  than  30  per  centum  in  weight  of  silk,  if 
black  (except  selvedges),  75  cents  per  pound,  and  if  other  than  black, 
,90  cents  per  pound;  if  containing  more  than  30  and  not  more  than  45 


620 


DIGEST   OF   CUSTOMS  DECISIONS. 


1897 


1894 


1890 


1883 


per  centum  in  weight  of  silk,  if  hi;i(k  (except  selvetlses),  ifl.lO  per 
p«>un«l,  jiiid  if  otlier  tluin  lihuU.  -i;!.:!!)  per  jtound ;  if  containinj;  more 
than  4"!  per  centum  in  weight  of  silk,  or  if  composed  wiiolly  of  silk,  if 
dyed  in  tlic  tliread  or  yarn  and  wcljiiited  in  tlie  dyeini;  .so  as  to  exceed 
the  original  \veif,'ht  of  tlie  raw  silk,  if  black  (except  .selvedges),  $1.50 
per  pound,  and  if  other  than  black,  $2.25  per  pound ;  if  dyed  in  the 
thread  or  yarn,  and  the  weijibt  is  not  increased  by  dyeing  l)eyond  the 
original  wei^dit  of  the  raw  .silk.  $.">  per  pound;  if  in  the  gum,  $2.50 
per  pound;  if  boiled  off,  or  dyed  in  the  piece,  or  printed,  $3  per  pound; 
if  weighing  less  than  one  ancl  one-third  oinices  and  more  than  one-tliird 
of  an  ounce  per  square  yard,  if  in  the  gum,  or  If  dyed  in  the  thread 
or  yarn,  $2.50  per  pound;  if  weighing  less  than  one  and  one-third 
ounces  and  more  than  one-third  of  an  ounce  per  square  yard,  if  boiled 
off,  $3  per  pound;  if  dyeil  or  printed  in  the  piece,  $3.25  per  pound;  if 
weighing  not  more  than  one-third  of  an  ounce  per  .square  yard,  $4.50 
per  pound;  but  in  no  case  shall  any  of  the  foregoing  fabrics  in  this 
iciragraph  pay  a  less  rate  of  duty  than  50  per  centum  ad  valorem. 

'A'M.  All  manufactures  of  silk,  ()r  of  which  silk  is  the  component 
material  of  chief  value,  including  such  as  have  india  rubber  as  a  coni- 
puniMit  material,  not  specially  provided  for  in  this  Act,  and  all  jacquard 
figured  goods  in  the  piece,  made  on  looms,  of  which  silk  is  the  com- 
l)oncnt  material  of  chief  value,  dyed  in  the  yarn,  and  contaiiung  two  or 
more  colors  in  the  filling,  50  per  centum  ad  valorem:  Provided,  That 
all  manufactures,  of  which  wool  is  a  component  material,  shall  be  cla.ssi- 
fied  and  asses.sed  for  duty  as  manufactures  of  wool. 

302.  In  ascertaining  the  weight  of  silk  under  the  provisions  of  this 
schedule,  the  weight  shall  be  takt'u  in  the  condition  in  which  found  in 
the  goods,  without  ileduction  therefrom  for  any  dj'e,  coloring  matter,  or 
other  foreign  substance  or  material. 

302.  All  manufactures  of  silk,  or  of  which  silk  is  the  component 
material  of  chief  value,  including  those  having  india  rul)l)er  as  a  com- 
jtonent  niaterial,  not  specially  provided  for  in  this  act,  45  per  centum 
ad  valorem. 

414.  All  manufactures  of  silk,  or  of  which  silk  is  the  component  ma- 
terial of  chief  value,  not  specially  provided  for  in  this  Act,  50  per 
ccntinu  ad  valorem:  Provided.  That  all  such  manufactures  of  which 
wool,  or  the  hair  of  the  camel,  goat,  or  other  like  animals  is  a  component 
material,  shall  be  classified  as  manufactures  of  wool. 

383.  All  goods,  wares,  and  merchandise,  not  specially  enumerated  or 
provided  for  in  this  Act.  made  of  silk,  or  of  which  silk  is  the  component 
material  of  chief  value,  50  per  centum  ad  valorem. 


DECISIONS   UNDER  THE  ACT   OF   1913. 

Strings  for  Musical  Instruments,  composed  of  catgut  wound  with  silk, 
silk  being  the  comi)onent  matiMial  of  cbi(>f  value,  are  dutiable  under  para- 
graph 318  as  a  manufacture  of  which  silk  is  the  component  material  of  chief 
value,  not  specially  provided  for,  and  not  under  paragrajih  373  as  parts  of 
musical  instruments. — Carl  Fischer  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35082; 
(G.  A.  7722)  T.  D.  35382  afiirmed. 

DECISIONS   UNDER   THE   KV^Y   OF   1000. 


Silk  Box  Tops. — The  merchandise  consists  of  box  tops  composed  wholly 
of  satin  and  lithographically  printed. 

The  collector  assessed  duty  on  the  goods  under  paragraph  403  as  manufac- 
tures of  silk. 

We  afllrm  the  collector's  assessments.— Ab.  29818  (T.  D.  32830). 

Chiffon  Ribbons  or  Mousselines. — The  goods  had  been  for  many  years 
well  known  as  articles  of  commerce  and  their  proper  classification  had  been 


SCHEDULE    L SILKS   AND    SILK    GOODS,  621 

fixed  by  judicijil  construction.  It  must  be  i)resuine(l  tliat  this  construction 
was  adopted  when  the  clause  in  question  was  brought  forward  into  the  new- 
act  from  the  old  act,  furnishing  thus  a  clear  expression  of  legislative  will. 
The  merchandise  is  dutiable  not  as  woven  fabrics  in  the  piece,  but  as  manu- 
factures of  silk,  under  paragraph  403.  Robinson  v.  U.  S.  (121  Fed.  Rep., 
204).— U.  S.  V.  Wertheimer  Bros,  et  al.(Ct.  Cust.  Appls.),  T.  D.  32249;  (G.  A. 
Ab.  25028)  T.  D.  31720  aftirnied. 

Collar  Supporters  made  of  steel  wire  covered  with  and  in  chief  value  of 
silk,  bent  into  a  series  of  open  loops  and  cut  into  sizes  measuring  about  2i 
and  Sj  inches  in  length,  the  ends  of  the  wire  being  turned  back  and  soldered 
so  as  to  form  a  closed  loop  at  each  end,  in  which  condition  they  are  ready  to 
be  used  as  supports  for  women's  collars,  are  properly  dutiable  as  manufactures 
in  chief  value  of  silk  at  the  rate  of  50  per  cent  ad  valorem  under  paragraph 
403.— T.  D.  32005  (G.  A.  7208). 

Silk  Curtains  With  Cotton  Fringe. — Inasmuch  as  curtains  are  not  pro- 
vided for  in  paragraph  402,  and  the  fringes  or  articles  made  in  part  of  fringes 
which  are  therein  provided  for  must  be  comi)o.sed  wholly  or  in  chief  value  (»f 
silk  or  of  silk  and  metal,  it  is  manifest  that  the.se  articles  can  not  find  classifi- 
cation under  the  provisions  of  said  paragraph.  As  it  appears  that  silk  is  the 
component  material  of  chief  value  in  the  completed  articles — curtains  with 
fringe — we  hold  they  are  properly  dutiable  luider  paragraph  403  as  manufac- 
tures of  silk.— Ab.  35690  (T.  D.  34468). 

Silk  Fabrics — Count  of  Threads  in  the  Warp. — In  the  cases  before  us 
the  collector  has  counted  all  the  threads,  both  silk  and  cotton,  in  the  warp. 
We  are  of  the  opinion  that  all  the  threads  in  the  warp  are  to  be  counted  in 
determining  the  applicable  rate  of  duty.— Ah.  27702  (T.  D.  32224). 

Silk  Flags  held  dutiable  as  manufactures  of  silk  under  paragraph  403. — Ab. 
29395  (T.  D.  32751). 

Jacquard  Figured  Silk  Fabrics. 

Woven  Silk  Faiuucs. — Jacquard  figured  silk  goods  are  properly  dutiable 
according  to  their  weight,  condition,  etc.,  under  the  provision  for  woven  fabrics 
of  silk  in  paragraph  399  and  not  as  manufactures  in  chief  value  of  silk  under 
paragraph  403. 

Legislative  Intent. — Under  the  tariff  act  of  1897  .Tacquard  figured  goods 
containing  two  or  more  colors  in  the  filling  were  specially  provided  for  at  the 
rate  of  50  per  cent  ad  valorem  under  paragraph  391,  which  provision  Congress 
failed  to  reenact  in  the  present  tariff.  Held  that  the  failure  to  reenact  such 
provision  and  the  reenactment  of  the  provision  for  woven  silk  fabrics  with  the 
proviso  that  "  in  no  case  shall  any  goods  made  on  Jacquard  looms,  or  any 
goods  containing  more  than  one  color  in  the  filling,  pay  a  less  rate  of  duty  than 
45  per  centum  ad  valorem,"  clearly  indicates  the  intention  of  Congress  to 
include  all  .Tacquard  figured  goods  of  silk  in  the  provision  for  woven  fabrics 
of  silk.— T.  D.  31652  (G.  A.  7230). 

Mousseline  Bands. — Light-weight  woven  silk  fa!)rics,  6,  8,  and  10  inches, 
respectively,  in  width  and  generally  known  as  "  chiffon,"  "gauze,"  or  "  mous- 
seline bands,"  are  not  articles  made  of  chiffon,  but  are  the  material,  chiffon, 
from  which  something  can  be  made.  The  fabrics  are  dutiable  as  manu- 
factures of  silk  under  paragraph  403.  Wertheimer  v.  U.  S.  (2  Ct.  Cust.  Api)ls., 
515;  T.  D.  32249).— U.  S.  v.  Caesar  &  Co.  et  al.  (Ct.  Cust.  Appls.),  T.  D. 
32533;  (G.  A.  7217)  T.  D.  31565  affirmed. 


622  DIGEST   OF   CUSTOMS  DECISIONS. 

Mustarlu'  Hands  used  Ity  l):ii-ln'rs  as  i»:irt  (»f  tlit'ir  ('(luii)iiH'nt  or  im]>l('inonts 
of  trade,  classitied  as   toilet   articles   under  parajirapli  G7,   were  held   iluliahle 
<is  articles  in  ehlef  value  t»f  silk   (par.  403).— Ah.  34S-lL>  (T.  D.  342U1). 
Pongees  or  Sliantiings. 

"  Ungummed." — Silk  fabrics  which  are  jrenerall.v  known  as  "ixm.uees"  or 
"  shantunjis,"  and  from  which  all  or  any  portion  of  the  sum  lias  been  removed 
by  the  "washing"  or  "boiling"  process  to  whicli  they  liave  been  subjected 
after  leaving  the  loom,  are  dutiable  under  the  provision  in  paraj^rapli  390 
for  silk  fabrics  "  if  unjiumnied,  wholly  or  in  part,  or  if  further  advanced  by 
any  process  of  manufacture  or  olherwi.se,"  rather  than  under  the  provision 
for  such  articles  when  "  in  the  sum." 

The  provision  in  paragraph  387,  tarilf  act  of  1807,  for  silk  fabrics  "boiled 
off  "  was  amended  by  Congress  by  substituting  in  paragraph  399,  tariff  act  of 
1909,  the  words  "  if  ungununed.  wholly  or  in  part,  or  if  further  advanced  by  any 
process  of  nianut'artvire  or  otherwise,"  for  the  words  "boiled  off."  llcUl  that 
by  so  amending  the  statute  it  was  the  intent  of  Congress  that  silk  fabrics 
known  as  "pongees"  or  ".shantungs,"  and  from  wliich  all  or  any  portion  of  the 
gum  had  been  renu)ved  by  the  "  washing "  or  "  boiling "  process,  should  no 
longer  be  classified  as  "  in  the  gum." — T.  D.  312G7  (G.  A.  7159). 

Di:CISIONS   ITNDKIl   Till-:   ACT   OF   1897. 

Berhanipore  and  Kasi  Silks. — The  ca.ses  have  beeu  submitti'd  for  our  de- 
cision on  the  recoi'd,  and  T.  D.  27898,  which  is  the  case  of  Mendelson  v.  U.  S. 
(154  Fed.  Hep.,  33),  is  cited  in  sui^port  of  the  protests.  The  goods  passed 
upon  in  that  case  consisted  of  what  are  generally  know'n  as  "  shantungs  "  or 
"pongees."  From  an  examination  of  representative  sami)les  of  the  goods 
involved  in  these  cases  we  find  tliat  they  are  silk  fabrics  imported  from  India 
and  de.scribed  in  the  invoices  as  "Berhanipore"  and  "Kasi"  silks.  They  are 
not  "shantungs"  nor  "pongees";  and  we  do  not  consider  the  Mendelson  case 
as  controlling  their  classification  for  dutiable  purposes. — Ab.  22579  '(T.  D. 
30273). 
Boiled-Off  Silks. 

"  Silks  in  the  Gttm  "  and  "  Silks  Boiled  Off." — The  terms  "  silk  in  the 
gum  "  and  "  silk  boiled  off "  as  such  are  not  terms  of  common,  ordinary,  or 
popular  usage.  They  are  terms  coined  and  employed  by  I-higlish-speaking- 
manufacturers,  converters,  dyers,  and  printers  of  silks  to  identify  textiles  of 
silk  at  particular  stages  of  their  manufacture.  And  while  these  terms  may 
not  be  u.sed  generally  by  all  importers  and  dealers  in  silks,  their  use  is  definite, 
uniform,  and  general  with  those  whose  business  obliges  them  to  distinguish 
between  the  crude  fabric  and  the  one  which  has  been  further  advanced,  and 
the  general  meaning  given  to  them  by  that  branch  of  the  silk  trade  which 
invented  and  employs  them  should  prevail. 

Hahutai  Silks. — llcJd  that  the  llabulai  silks  in  question  are  boileil-off  silks 
and  as  such  were  dutiable  as  asses.sed  luider  paragraph  .387.— Mendelson  &  Co.  v. 
TJ.  S.  (Ct.  Cust.  Appls.),  T.  D.  31451;  (G.  A.  6911)  T.  D.  29789  allirmed. 

"  In  the  Gum." — Silk  goods  which  are  shown  by  the  customary  boiMng  tests 
to  retain  their  natural  gum  to  a  substantial  extent,  though  possibly  some  of 
it  has  been  removed  by  the  "  washing  "  or  "  wetting-out "  process,  are  fabrics 
"  in  the  gum  "  rather  than  "boiled  ofl',"  within  the  meaning  of  those  two  terms 
as  given  in  paragraph  387. 

Partial  Boiling.— Under  paragraph  387  relating  to  silk  fabrics  "  in  the 
gum"  and  "boiled  off,"  a  slight  boiling  which  leaves  a  majority  of  the  gum  in 


SCHEDULE    L SILKS    AND    SILK    GOODS.  623 

the  goods  is  not  sulRcient  to  remove  the  faljrits  from  the  former  to  the  latter 
class.  Meiulelsou  v.  U.  S.  (154  Fed.  Kep.,  33;  T.  D.  2789S)  and  Ilice  v.  U.  S. 
(123  Fed.  liep.,  848)  followed.— T.  D.  2S73S  (G.  A.  6715). 

Silk  Chiffon. — Woven  fahrics  in  tlie  piece,  of  light  texture,  composed  of  silk, 
54  centimeters  in  width,  having  borders  or  selvages  of  the  same  color  as  the  body 
of  the  fabric,  which  are  generally  known  in  trade  as  "  silk  chiffon  "  or  "  mous- 
seline,"  or  "  mou.sseline  sole,"  or  "  muslin,"  are  dutiable  according  to  weight, 
condition,  etc.,  under  the  provisions  of  paragraph  387,  and  not  under  paragraph 

390  as  "veilings."  G.  A.  4435  (T.  D.  21115)  cited  and  followed.— T.  D.  26353 
(G.  A.  6034). 

Cloth  from  Waste  Silk. — Silli:  cloth  in  the  grey  or  ecru,  close  woven,  of 
"  bourette  "  or  waste  silk,  and  intended  for  use  in  making  cartridge  or  powder 
bags,  is  dutiable  under  the  provisions  of  paragraph  387  and  not  at  50  per  cent 
ad  valorem  under  the  provisions  of  paragraph  391. — T.  D.  19135  (G.  A.  4108). 

Silk  Fabrics  containing  less  than  45  per  cent  in  weight  of  silk,  when  weigh- 
ing less  than  IJ  ounces  per  square  yard,  silk  the  component  material  of  chief 
value,  held  to  be  dutiable  at  50  per  cent  ad  valorem  under  the  provisions  of 
paragraph  391  in  accordance  with  the  decision  of  the  United  States  Circuit 
Court  of  Appeals  for  the  Second  Circuit  In  re  The  H.  B.  Clatlin  Co.  (92  Fed. 
Itep.,  914).— T.  D.  21232  (G.  A.  4449). 

Flax-W^ool   Fabrics Proviso   in   Paragraph   391. — Flax- wool   fabrics   in 

which  flax  is  the  more  valuable  element  are  dutiable  under  paragraph  346  as 
fabrics  in  chief  value  of  flax,  rather  than  under  paragraph  366  as  cloths  in  part 
of  wool,  a  contrary  classification  not  being  required  by  the  proviso  in  paragraph 

391  of  the  silk  schedule  that  "  all  manufactures  of  which  wool  is  a  component 
material  shall  be  classified  and  assessed  for  duty  as  manufactures  of  wool." — 
U.  S.  V.  Johnson  (C.  C.  A.),  T.  D.  28516;  T.  D.  27897  (C.  C.)  and  Abs.  11697 
(T.  D.  27409)  and  11794  (T.  D.  27426)  affirmed. 

Silk  Gauze  and  Chiffon  Bands. — Woven  silk  fabrics  in  the  piece,  not  ex- 
ceeding 30  centimeters,  or  12  inches,  in  width,  known  as  "  chiffon  bands," 
"  baudes  mousselin,"  "  gauze  bands,"  "gauze  ribbons,"  etc,  are  dutiable  under 
paragraph  391  as  manufactures  if  silk,  not  specially  provided  for,  and  not 
under  paragraph  390  as  "  trimmings."  Robinson  v.  U.  S.  (121  I^ed.  Rep.,  204) 
cited  and  followed;  G.  A.  4435  (T.  D.  21115)  reversed  in  part.— T.  D.  25866 
(G.  A.  5876). 

Gloria  Cloth,  Silk  Chief  Value. — Merchandise  commercially  known  as 
"  glorias,"  um])rella  goods  of  cotton  weft  and  silk  warp,  imported  from  Germany 
or  England,  which  consist  of  silk-and-cotton  fabrics  woven  in  the  piece,  weighing 
not  less  than  14  ounces  per  square  yard  and  not  more  than  8  ounces  per  square 
yard,  and  containing  not  more  than  20  per  cent  in  weight  of  silk,  dyed  in  the 
piece,  and  which  do  not  contain  two  or  more  colors  in  the  filling,  are  properly 
classable  for  duty  under  the  provisions  of  paragraph  387,  and  not  under  the 
provisions  of  either  paragraph  311  or  391,  silk  being  found  as  the  component 
material  of  chief  value  in  said  merchandise. — T.  D.  22574  (G.  A.  4789). 

Hairpins,  Silk  Covered. — Women's  plain  base-metal  hairpins,  wrapped  with 
silk  thread,  except  a  small  space  at  the  ends,  the  thread  and  cost  of  applying 
the  same  constituting  the  chief  element  of  value,  are  dutiable  at  50  per  cent  ad 
valorem  under  paragraph  391.— T.  D.  21921  (G.  A.  4634). 

Jacquard  Figured  Goods. — The  sample  exhibited  showed  the  merchandise 
to  have  been  Jacquard  figured  goods,  in  the  piece,  made  of  silk  and  cotton,  silk 
being  the  component  of  chief  value,  two  colors  in  the  filling  and  the  fabric  dyed 


024  DIGEST    OF    CUSTOMS   DEL'ISIOISIS. 

Ml  till"  .viini;  it  u;is  diiihiMc  iiiiilcr  panminpli  :V.)\.-  Kiiautli  r.  U.  S.  (CI.  Oust. 
Ap|)ls.).  T.  I).  aililC;  Ah.  lilUlil   (T.  1 ».  2J)(;i)())  reversed. 

Silk  fabrics  iiiinie  upDii  a  Jaciiuanl  iudiii  and  contaiiniiu  two  or  more  colors 
in  the  lillinu  lieM  t(t  he  "Jaetiuard  li.mired  floods  in  llie  piece,  containinji  two 
or  more  colors  iu  the  lilling,"  ref^ardless  ol"  the  fact  that  they  may  not  he  such 
fabrics  an  are  usually  and  customarily  ma<le  uiion  .I.i<((uard  looms  nor  its 
regular  and  cliaracteristic  product.— P.assett  v.  U.  S.  (C.  C),  T.  D.  28279;  Ab. 
7G30  (T.  I>.  2(!(i:{7))  rever.siil. 

Jac<iuar(l  Silk  (iooil.s. — Figured  tapestry  or  niihojslery  fabrics  in  the  i)iece 
comiM.scd  (if  silk  warp  and  cotton  filling,  silk  c-bief  vahu>,  woven  in  looms  with 
the  .Iar(|u;ii(l  atlachmeiit.  weighing  ovi'r  U  oiukh's  and  not  mon;  than  S  ounces 
I)er  siiuare  yard,  the  warp  tlireads  and  lilling  (breads  proper  being  each  of  a 
single  color,  are  dutiable  under  the  provisions  of  paragraph  391,  because  they 
have  a  single  cotton  thread  of  a  diffen>iit  shade  or  color  from  the  other  tlii-eads, 
miming  at  intervals  of  about  a  half  inch  siraight  across  the  back  of  Hie  fahi-ic 
from  selvage  to  selvage,  the  board  holding  that  such  thread  constitutes  one  of 
the  two  or  more  threads  whidi  the  pertinent  provision  nvpiires  shall  be  in  the 
filling.  In  re  Johnson  (T.  D.  22178)  (G.  A.  4705)  reversed;  Johnson  iV:  Faulk- 
ner V.  U.  S.  (suit  3121)  followed.— T.  D.  23309  (G.  A.  5000). 

Kaikis — Separation  of  Goods  Dutiable  at  Diflerent  Kates. — Where  goods 
differing  in  statutory  particulars  are  indiscriminately  niixed,  it  is  the  (hity  of 
tlie  importer  and  not  of  the  collector  to  so  separate  and  identify  tlicm  that  it 
can  be  determined  what  portions  are  dutiable  at  the  different  rates  applicable. 
U.  S.  V.  lirewer  (92  Fed.  Rep.,  343)  followed.  Where  the  importer  fails  to 
separate  and  identify  his  goods,  his  protest  covering  such  mixed  articles  will  be 
overruled  as  not  .supported  by  evidence  identifying  the  mcrcliandise  the  subject 
thereof.— T.  D.  23717  (G.  A.  5133). 

Silk  Mourning  Crapes. — Woven  fabrics  in  the  [liece  comitosed  wholly  of 
silk  dyed  in  the  piece  and  not  boiletl  off,  known  commercially  as  mourning 
crapes,  and  of  the  widths  called  4/4  crapes,  are  dutiable  according  to  weight, 
condition,  etc.,  under  the  provisions  of  paragraph  387. 

That  goods  of  the  same  general  character  which  are  called  6/4  crapes, 
being  from  about  38  to  41  inches  wide  (also  those  from  33  to  .38  inches  in 
width),  are  dutiable  at  60  per  cent  ad  valorem  under  the  provision  for  "veil- 
ings" in  paragraph  390.— T.  D.  21154  (G.  A.  44.37). 

Material  for  Trimmings. — Certain  woven  fabrics  of  silk,  imported  in  jiicves 
10  to  15  meters  long,  used  as  material  out  of  which  trinnnings  are  manufac- 
tured, but  not  themselves  used  as  trimmings,  held  1o  be  dutiable  as  mami- 
factures  of  silk  under  paragraph  391  and  not  as  silk  Irininiings  imder  para- 
graph 390.— Hermann  v.  U.  S.  (C.  C),  T.  D.  251.->(;;  (!.  A.  decision  (unpub- 
lished )  reversed. 

Method  of  Ascertaining  Value  of  Component  Materials, — Woven  fabrics 
in  the  piece  composed  of  silk  and  cotton,  the  warp  being  entirely  of  silk  and 
the  weft  entirely  of  cotton,  weighing  not  less  than  1^  ounces  and  not  more  than 
8  ounces  per  square  yard,  and  contjuning  not  more  than  20  per  cent  in  weight 
of  silk,  dyed  in  the  piece,  and  commercially  known  as  "pongees,"  are  dutiable, 
where  silk  Is  found  to  be  the  component  materi:\l  of  chief  value,  under  para- 
graph 387. 

In  determining  the  component  material  of  chief  value  of  silk  and  cotton 
goods,  dyed  in  the  piece,  the  cost  of  dyeing  is  not  to  be  added  to  or  appor- 
tioned between  the  cotton  and  silk.  G.  A.  4729  modified.— T.  D.  22745  (G.  A. 
4844). 


SCHEDULE   L SILKS   AND   SILK    GOODS.  625 

Silk  Mull  and  Tinsel  Gauze,  composed  in  chief  value  of  silk  weighing 
over  one-third  and  under  IJ  ounces  per  square  yard,  in  which  the  weight  of 
the  silk  is  under  20  per  cent,  held  to  bo  dutiable  at  the  rate  of  50  per  cent  ad 
valorem  under  paragraph  391,  as  manufactures  of  silk,  or  of  which  silk  is 
the  component  material  of  chief  value,  not  specially  provided  for. — Dept.  Order 
(T.  D.  21099). 

Certain  woven  fabrics  known  as  silk  mull  and  tinsel  gauze,  composed  in 
chief  value  of  silk  but  in  part  of  other  materials,  the  fabric  weighing  over 
-  one-third  of  an  ounce  and  under  IJ  ounces  per  square  yard,  and  containing 
less  than  20  per  cent  in  weight  of  silk,  were  imported.  Held,  that  the  last- 
named  percentages  in  this  paragraph  of  silk  per  square  yard  (more  than  45 
per  cent)  was  to  be  carried  forwai'd  and  applied  to  the  subdivision  relative  to 
fabrics  weighing  less  than  li  ounces  and  more  than  one-third  of  an  ounce 
to  the  yard,  and  that  where  the  weight  of  the  fabric  was  not  more  than  one- 
third  of  an  ounce.  U.  S.  v.  H.  B.  Claflin  Co.  (C.  C.  A.),  92  Fed.  Rep.,  914; 
T.  D.  18621  (G.  A.  4019)  reversed. 

Silk  Pleated  or  Shirred  Goods. — Woven  fabrics,  22  to  41  inches  in  width, 
composed,  respectively,  of  silk  and  cotton,  silk  over  20  and  less  than  30  per 
cent  in  weight,  and  wholly  of  silk,  dyed  or  printed  in  the  piece,  and  which 
are  pleated,  gathered,  or  shirred  by  steaming,  pressing,  stamping,  or  other 
mechanical  manipulation,  are  not  dutiable  at  60  per  cent  ad  valorem  under 
the  provision  for  trimmings  in  paragraph  390,  but  are  dutiable  according  to 
weight,  condition,  etc.,  under  the  provisions  of  paragraph  387. — T.  D.  21326 
(G.  A.  4466). 

Piece  Goods  Printed  With  Designs. — All  silk  fabrics  weighing  over  IJ  ounces 
and  not  more  than  8  ounces  per  square  yard,  imported  in  pieces,  from  about  40 
to  62  yards  in  length  and  22  to  32  inches  in  width,  with  designs  or  patterns 
printed  thereon  at  regular  intervals,  but  having  no  drawn  threads,  corded 
effects,  or  other  indications  that  they  were  intended  to  be  separated,  and 
which  goods  are  used  chiefly,  if  not  wholly,  in  making  women's  shirt  waists  or 
dress  waists  and  cushion  or  sofa  pillow  covers,  are  properly  dutiable  at  ap- 
propriate specific  rates  (or  at  not  less  tlian  50  per  cent  ad  valorem)  under  the 
provisions  of  paragraph  387,  and  not  under  the  provision  for  handkerchiefs 
or  mufflers,  not  hemmed,  under  paragraph  388 ;  nor  at  60  per  cent  ad  valorem 
as  wearing  apparel  under  paragraph  390.— T.  D.  22829  (G.  A.  4870). 

Powdered  Silk. — A  powder  made  from  raw  silk,  which  is  used  in  the  manu- 
facture of  wall  paper  and  artificial  flowers,  is  dutiable  under  paragraph  391 
as  a  manufacture  of  silk,  either  directly  or  by  similitude.  Thomas  v.  U.  S. 
(140  Fed.  Rep.,  93;  T.  D.  26459),  affirmed  by  the  circuit  court  of  appeals  (suit 
8897;  T.  D.  27230)  followed.— T.  D.  27215  (G.  A.  6314). 

A  powder  made  from  raw  silk,  which  is  used  in  the  manufacture  of  wall 
paper  and  artificial  flowers,  is  held  to  be  dutiable  under  paragraph  391  as 
manufactures  of  silk,  either  directly  or  by  similitude,  under  the  provisions  of 
section  7.— Thomas  v.  U.  S.  (C.  C),  T.  D.  26459;  G.  A.  Ab.  4499  afiirnied. 
Affirmed  by  (C.  C.  A.)  T.  D.  27230. 

Printed  Woven  Fabrics  of  Silk. — Certain  woven  fabrics  of  silk  held  not  to 
have  two  or  more  colors  in  the  filling  within  the  provisions  of  paragraph  391. 

The  modifying  phrase  "  or  printed,"  where  first  used  in  paragraph  387  and 
without  further  qualifying  words,  held  to  include  woven  fabrics  of  silk  in 
whatsoever  manner  the  printing  is  done,  whether  upon  warp  alone  and  before 
the  introduction  of  and  not  upon  the  filling  threads  or  yarns,  or  otherwise. — 
T.  D.  23554  (G.  A.  5080). 

60690°— 18— VOL  1 40 


62G  DIGEST   OF   CUSTOMS  DECISIONS. 

Hcnianit,  an  article  nianufjicturcd  from  .jirlxniizod  silk  obtained  from  rags, 
the  sillv  being  wound  with  metal  wire  and  made  into  the  form  of  a  rope,  braid, 
or  mat,  is  dutiable  at  the  rate  of  50  per  cent  ad  valorem  under  the  provisions 
of  paragraph  391  as  a  manufacture  of  which  silk  is  the  component  material  of 
chief  value.  Frank  v.  U.  S.  (suit  3754;  T.  D.  27803),  cited  and  followed.— 
T.  I).  li7SG5  (G.  A.  G525). 

"  Roiiianit,"  an  article  manufactured  from  carl)()ni/.cd  silk  obtained  from 
rags,  is  dutial)Ie  as  a  manufacture  of  silk  under  para.irrapli  391  rather  than 
free  of  duty  luuler  paragraph  OGl  as  silk  waste,  or  dutiable  under  section  6 
as  an  unenumerated  article.— P'rank  v.  U.  S.  (C.  C.  A.),  T.  D.  27803;  T.  D. 
27005  (C.  C.)  and  (G.  A.  5854)  T.  D.  25779  allirmed. 

Shantungs  and  Pongees. — Silks  which,  by  the  usual  means  of  testing  by 
boiling  in  water  containing  10  per  cent  of  olive  oil  soap,  showed  a  loss  by  weight 
varying  from  18  to  27  per  cent,  held  to  be  dutiable  as  silk  fabrics  "  in  the  gum," 
rather  than  as  "  boiled  off,"  under  paragraph  387. 

Where  an  importer  appeared  at  a  liearing  before  the  Board  of  General  Ap- 
praisers and  introduced  merely  an  ex  parte  affidavit,  the  introduction  of  further 
evidence  in  the  circuit  court  on  appeal  is  not  to  be  denied  under  the  rule  in 
U.  S.  V.  China  &  Japan  Trading  Co.  (71  Fed.  Rep.,  8G4)  relating  to  a  case 
where  the  importer  failed  to  offer  any  evidence  or  to  appear  before  the  board. — 
Mendelson  v.  U.  S.  (C.  C.  A.),  T.  D.  27898;  T.  D.  27088  (C.  C.)  and  G.  A. 
decision  (unpublished)  reversed. 

Silk-Wool  Dross  Goods.— The  proviso  in  paragraph  391,  requiring  that  "  all 
manufactures,  of  which  wool  is  a  component  material,  shall  be  classified  and 
assessed  for  duty  as  manufactures  of  wool,"  includes  all  goods  composed  of  silk 
and  wool,  whether  covered  by  said  paragraph  or  not;  and  silk-wool  dress  goods, 
silk  chief  value,  are  thereby  removed  from  the  provision  in  paragraph  387  for 
woven  fabrics  in  part  of  silk,  to  that  in  paragraph  809  for  "  women's  and 
children's  dress  goods  in  part  of  wool." 

A  proviso  is  not  necessarily  to  be  construed  with  reference  solely  to  the  para- 
graph to  which  it  is  attached;  its  scope  depends  upon  its  words  and  import 
rather  tlian  upon  the  divisions  made  in  the  statute  for  purpo.ses  of  con- 
venience.—U.  S.  V.  Scruggs  (C.  C.  A.),  T.  D.  28580;  T.  D.  27652  (C.  C.)  and  Ab. 
9272  (T.  D.  2G890)  reversed. 

Swivel-Figured  Silks.— In  construing  the  provision  in  paragraph  391,  for 
Jacquard  figured  silks  "  containing  two  or  more  colors  in  tlie  filling,"  Held 
that  the  threads  which  compose  figures  produced  by  the  swivel  device,  and 
which  do  not  extend  from  selvage  to  selvage  of  the  fabric,  are  not  a  part  of  the 
filling,  and  that  Jacquard  goods  containing  only  two  colors,  one  of  which 
is  given  by  such  swivel  tlireads,  are  not  within  said  provision.  Wimpfheimer  v. 
U.  S.  (suit  3006,  T.  D.  27748)  followed.— T.  D.  27796  (G.  A.  6508). 

In  construing  the  provision  in  paragraph  391,  for  Jacquard  figured  silks  "  con- 
taining two  or  more  colors  in  the  filling,"  Held  that  threads  which  compose 
figures  produced  by  the  swivel  device,  and  which  do  not  extend  from  selvage  to 
selvage  of  the  fabric,  are  not  a  part  of  the  filling,  and  that  Jacquard  goods  con- 
taining only  two  colors,  one  of  which  is  given  by  such  swivel  threads,  are 
not  within  said  provision. — Wimpfheimer  v.  U.  S.  (C.  C.  A.),  T.  D.  27748; 
T.  D.  26878  (C.  C),  and  (G.  A.  4542)  T.  D.  21569  affirmed. 

Weight  of  Silk  Goods. — In  ascertaining  the  weight  of  silk  goods  no  deduc- 
tion from  the  weight  is  allowable  for  sea  moisture  absorbed  before  importa- 
tion.—T.  D.  20077  (G.  A.  4274). 


SCHEDULE   L SILKS   AND   SILK   GOODS.  627 

Wool,  a  Component  Material. 

Flax-Wooi-  Fabrics. — Flax-wool  fabrics  in  which  flax  is  the  more  valuable 
element  are  dutiable  under  paragraph  346  as  fabrics  in  chief  value  of  flax, 
rather  than  under  paragraph  366  as  manufactures  in  part  of  wool,  a  contrary 
classification  not  being  required  by  the  proviso  in  paragraph  391  of  the  silk 
schedule  that  "  all  manufactures,  of  which  wool  is  a  component  material,  shall 
be  classified  and  assessed  for  duty  as  manufactures  of  wool." 

I'roviso  in  Paragkaph  391. — In  construing  paragraph  391,  relating  to  "  all 
manufactures  of  which  silk  is  the  component  material  of  chief  value,"  and 
containing  a  proviso  "  that  all  manufactures,  of  which  wool  is  a  component 
material,  shall  be  classified  and  assessed  for  duty  as  manufactures  of  wool," 
Held  that  the  expression  "  all  manufactures  "  in  the  proviso  has  relation  only 
to  the  same  words  used  in  the  beginning  of  the  paragraph,  this  being  in  ac- 
cordance with  the  ordinary  rule  that  a  proviso  at  the  close  of  an  independent 
paragraph  like  this  should  be  construed  as  only  limiting  or  being  limited  by 
what  precedes  it  therein.— U.  S.  v.  Walsh  (C.  C.  A.),  T.  D.  28325;  T.  D.  27921 
(C.  C.)  and  Ab.  11698  (T.  D.  27409)  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Catheters  and  Bougies,  composed  of  silk  webbing  coated  with  oxidized  oil, 
are  dutiable  as  manufactures  of  silk.— T.  D.  16431  (G.  A.  3220). 

Dress  Goods  of  Silk,  in  Part  of  Wool. — Paragraph  297  deferring  until 
January  1,  1895,  the  reduction  in  duty  provided  by  said  act  on  "  manufactures 
of  wool,"  held  applicable  to  dress  goods  composed  in  chief  value  of  silk,  but  in 
part  of  wool.— Robinson  v.  U.  S.  (C.  C),  T.  D.  26943;  Abs.  5560-3  and  5598-9 
(T.  D.  26248)  affirmed. 

Fabrics  of  Silk  and  Wool. — Fabrics  in  the  piece,  composed  of  silk  and 
worsted,  of  which  silk  is  the  component  material  of  chief  value,  commercially 
known  as  beugalines,  cristals,  moires,  etc.,  and  which  are  used  in  combination 
costumes  for  women  and  children  to  make  sleeves  or  waists,  or  for  trimming, 
are  not  commercially  known  as  dress  goods,  are  not  goods  of  similar  descrip- 
tion or  character,  and  are  not  dutiable  as  such,  at  50  per  cent  ad  valorem, 
under  paragraph  283,  but  as  "  manufactures  of  which  silk  is  the  component 
material  of  chief  value,"  under  paragraph  302.  U.  S.  v.  McCreery  (91  Fed.  Rep., 
115)  followed.— T.  D.  20924  (G.  A.  4397). 

Jewel  Cases  composed  of  silk,  plush,  and  other  materials  and  designed  for 
use  in  exhibiting  jewelry,  watches  for  sale,  and  for  holding  and  preserving 
them  by  the  consumer  are  dutiable  at  45  per  cent  ad  valorem  under  the  pro- 
visions of  paragraph  302,  act  of  August  28,  1894,  and  section  19,  act  of  June  10, 
1890,  and  not  at  25  per  cent  ad  valorem  as  parts  or  usual  coverings  of  watches. — 
T.  D.  20806  (G.  A.  4378). 

Worsted  Yarn  Twisted  With  Spun  Silk  is  dutiable  as  a  manufacture  of 
silk  and  not  as  spun  silk  in  skeins.— T.  D.  16650  (G.  A.  3295). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bolting  Cloth. — A  thin,  gauze-like,  unbleached  silk  tissue,  of  very  light 
weight,  quite  transparent,  from  18  to  24  inches  wide,  is  not  free  as  bolting 
cloth.- T.  D.  12554   (G.  A.  1238). 

Cotton  Crepe  Piece  Goods. — Woven  piece  goods,  composed  of  silk  and 
cotton,  silk  being  component  material  of  chief  value,  dutiable  at  50  per  cent 
ad  valorem  under  paragraph  414.— T.  D.  19312  (G.  A.  4139). 


628  DIGEST   OF   CUSTOMS  DECISIONS. 

Dress  Goods  of  Silk  and  Worsted  are  not  dutiable  under  this  paraj^raph  as 
manufactures  of  silk,  beiiif,'  expressly  excluded  therefrom  by  virtue  of  the 
proviso,  and  are  dutiable  under  paragraph  IVJo  as  dross  goods  in  part  of  wool. — 
Arnold  r.  U.  S.,  113  Fed.  Hep.,  1004. 

Silk  Dust  or  Flock  is  a  manufacture  of  silk.— T.  D.  12149  (G.  A.  1011). 

Silk  Girdles  about  6  feet  Iour  and  li  inches  wide,  designed  to  be  worn 
around  the  waist  to  give  shape  to  loose-fitting  garments,  are  not  wearing  ap- 
parel.—T.  D.  12422  (G.  A.  IIGO). 

In  Part  Wool  Dress  Goods  (Gloria  Cloth)  .—Gloria  cloth,  a  manufacture 
of  silk  in  the  warp  and  worsted  in  the  weft  (silk  chief  value),  having  no 
border  on  the  selvage,  which  is  the  distinguishing  characteristic  of  umbrella 
cloth,  is  dress  goods  composed  wholly  or  in  part  of  worsted.  T.  D.  12230 
(G.  A.  1044).  In  re  Bister  (C.  C),  54  Fed.  Rep.,  158;  Bister  v.  U.  S.  (C.  C.  A.), 
59  Fed.  Rep.,  452.— T.  D.  14713  (G.  A.  2435). 

Military  Silk  Sashes  are  not  wearing  apparel.— T.  D.  12225  (G.  A.  1039). 

Silk  Striped  Sleeve  Linings  composed  of  cotton  and  silk,  cotton  predominat- 
ing in  quantity  but  silk  in  value,  is  dutiable  as  a  manufacture  of  silk  and  not 
as  cotton  cloth  with  an  admixture  of  silk.— T.  D.  14158  (G.  A.  2157). 

Silk  Screens— Water  Paintings.— Water  paintings  on  silk,  being  silk 
screens,  are  manufactures  of  silk  and  not  paintings. — T.  D.  13308  (G.  A.  1688). 

Wool  and  Silk  Wearing  Apparel.— The  proviso  in  paragraph  414  qualities 
only  the  paragraph  to  which  it  is  attached  and  wearing  apparel  of  wliich  silk 
is  the  component  material  of  chief  value  is  specially  provided  for  in  paragraph 
413.— T.  D.  15312   (G.  A.  2746). 

Silk-Covered  Wire  Hat  Braid  (silk  chief  value)  is  dutiable  as  a  manu- 
facture of  silk  and  not  as  wire.— T.  D.  15140  (G.  A.  2675). 

Silk  and  Worsted  Dress  Goods. — Women's  and  children's  dress  goods  com- 
posed of  silk  and  worsted  (silk  chief  value)  are  dutiable  as  dress  goods  com- 
posed in  part  of  worsted  and  not  as  manufactures  of  silk. — T.  D.  13287  (G.  A. 
1667). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Chenille  Cords. — Chenilles  made  of  warp  silk  threads  laid  close  together 
with  cross  threads  or  filling,  so  as  to  make  a  woven  fabric,  and  cutting  it 
into  strips  of  the  width  of  several  of  the  warp  threads,  and  then  raveling 
out  the  threads  on  the  edge  of  the  strip,  thus  making  a  cord  with  a  nap  or 
bur  extending  around  it,  are,  though  used  only  for  working  into  embroideries, 
dutiable  as  manufactures  of  silk  and  not  as  "  thrown  silk  in  gum,  not  more 
advanced  than  singles,  tram,  organzine,  sewing  silk,  twist,  floss  in  the  gum, 
and  spun  silk,  silk  thread,  or  yarns  of  every  description." — Walker  v.  Seeberger 
(D.  C),  38  Fed.  Rep.,  724. 

Cloth  of  Silk,  Cotton,  and  Wool. — Cloth  composed  partly  of  silk,  partly 
of  cotton,  and  partly  of  wool,  silk  being  the  component  material  of  chief  value, 
and  the  proportion  in  value  of  wool  being  less  than  25  per  cent,  is  dutiable 
as  a  manufacture  of  silk  and  not  as  a  manufacture  of  wool.— Hartranft  v. 
Meyer,  135  U.  S.,  237. 

Silk  Gauze  Claimed  to  be  "  Bolting  Cloth." — Silk  gauze  17i  Indies  wide 
held  to  be  a  manufacture  of  silk  and  not  bolting  cloth.  See  49  Fed.  Rep., 
220,  and  56  Fod.  Rep.,  474.— T.  D.  10645  (G.  A.  229). 

Silk-Warp  Henriettas. — Dress  goods,  silk-warp  henriettas,  held  dutiable 
as  dress  goods  and  not  as  manufactures  of  silk. — T.  D.  10571  (G.  A.  221). 


SCHEDULE   L SILKS   AND   SILK   GOODS.  629 

Silk  Cloakings — Imitation  Sealskin. — Imitation  sealskin  cloakings  made 
of  silk,  or  of  which  silk  is  the  component  of  chief  value,  are  dutiable  as  manu- 
factures of  silk  and  not  as  articles  not  enumerated. — Hermann  v.  Robertson, 
33  Fed.  Rep.,  654. 

Umbrella  Cloth  of  Silk  and  Cotton,  cotton  predominating  in  weight,  but 
silk  in  value,  held  dutiable  as  a  manufacture  of  silk  and  not  as  countable 
cotton  nor  as  a  manufacture  of  cotton.— T.  D.  10353  (G.  A.  74)  ;  T.  D.  10655 
(G.  A.  239). 

Violin  Strings  of  Silk  are  manufactures  of  silk  and  not  parts  of  musical 
instruments.— T.  D.  10339  (G.  A.  60)  ;  T.  D.  11593  (G.  A.  76S). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Silk  and  Cotton  Goods,— The  goods  were  composed  of  silk  and  cotton  in 
varying  proportions,  the  warp  being  all  cotton  and  the  tilling  partly  silk.  Silk 
was  chief  value.  They  were  dutiable  as  manxifactures  of  silk. — Solomon  v. 
Arthur,  102  U.  S.,  208. 

Silk  Crapes  are  dutiable  as  manufactures  of  silk  and  not  as  "piece  silks." — 
Lottimer  v.  Smythe  (17  Int.  Rev.  Rec,  12),  15  Fed.  Cas.,  929. 

319.  Yarns,  threads,  filaments  of  artificial  or  imitation  silk,  or  of 
artificial  or  imitation  horsehair,  by  whatever  name  known,  and  by 
whatever  process  made,  35  per  centum  ad  valorem  ;  belting,  cords,  tassels, 
ribbons,  or  other  articles  or  fabrics  composed  wholly  or  in  chief  value  of 
1913  yarns,  threads,  filaments,  or  fibers  of  artificial  or  imitation  silk  or  of 
artificial  or  imitation  horsehair,  or  of  yarns,  threads,  filaments,  or  fibers 
of  artificial  or  imitation  silk,  or  of  artificial  or  imitation  horsehair  and 
India  rubber,  by  whatever  name  known,  and  by  whatever  process  made, 
60  per  centum  ad  valorem. 

405.  Yarns,  threads,  filaments  of  artificial  or  imitation  silk,  or  of 
artificial  or  imitation  horsehair,  by  whatever  name  known,  and  by 
whatever  process  made,  if  in  the  form  of  singles,  45  cents  per  pound ;  if 
in  the  form  of  tram,  50  cents  per  pound ;  if  in  the  form  of  organzine, 
60  cents  per  poiind :  Provided,  That  in  no  case  shall  any  yarns,  threads, 
or  filaments  of  artificial  or  imitation  silk  or  imitation  horsehair,  or  any 
1909  yarns,  threads,  or  filaments  made  from  waste  of  such  materials,  pay  a 
less  rate  of  duty  than  30  per  centum  ad  valorem ;  *  *  *^  beltings, 
cords,  tassels,  ribbons,  or  other  articles  or  fabrics  composed  wholly  or 
in  chief  value  of  yarns,  threads,  filaments,  or  fibers  of  artificial  or  imita- 
tion silk  or  of  artificial  or  imitation  horsehair,  by  whatever  name  known, 
and  by  whatever  process  made,  45  cents  per  pound,  and  in  addition 
thereto,  60  per  centum  ad  valorem. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OP  1913. 

Artificial  Silk  Ribbons. — Ribbons  composed  in  chief  value  of  artificial  silk 
were  held  properly  classified  under  paragraph  319. — Ab.  37242. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Artificial  Silk  Plush. — Plush  made  of  artificial  silk  held  dutiable  as  cotton 
plush  by  similitude  under  paragraph  315.  Thomass  v.  U.  S.  (1  Ct.  Cust.  Appls., 
?6;  T.  D.  31107)  followed.— Ab.  32115  (T.  D.  33362). 


630  DIGEST   OF   CUSTOMS   DECISIONS. 

Artificial  Silk  Yarns. The  luerclmiulise  is  the  criuk'st  form  of  artificial 

silk  known  to  the  throwster's  trade;  it  corresponds  precisely  to  the  natural 
silk  single  as  this  is  made  up  from  the  cocoon;  it  was  properly  held  to  be  in 
the  form  of  sinj,'les  and  not  tram,  and  the  form  being  the  determining  fact  for 
consideration,  it  was  dutiable  as  singles  under  paragraph  405.— U.  S.  v.  Straus 
&  Co.   (Ct.  Cust.  Appls.).  T.  D.  321G4  (G.  A.  7190)  ;  T.  D.  31404  affirmed. 

Artificial  Silk  Yarns  Made  From  Waste,— The  merchandise  here  in  ques- 
tion is  made  from  artiticial  silk  waste  produced  in  the  winding  and  reeling  of 
artificial  silk  yarns. 

In  the  case  at  bar  the  merchandise  does  not  resemble  a  sliver  in  appearance, 
and  we  think  it  must  undergo  some  further  process  before  it  can  be  said  to 
be  in  the  condition  of  a  sliver.  It  has,  however,  been  "  carded,"  and  in  this 
respect  it  would  appear  to  be  in  the  same  condition  as  a  cotton  "  lap,"  and  the 
testimony  in  the  case  would  indicate  that  it  occupies  in  the  artificial  silk 
industry  a  place  corresponding  with  that  of  the  cotton  card  lap  in  the  cotton 
industry. 

We  therefore  conclude  that  it  is  properly  dutiable  by  similitude  as  cotton 
card  laps  at  35  per  cent  ad  valorem  under  paragraph  313. — Ab.  34045  (T.  D. 
33872). 

Cotton  Yarn  Coated  with  Cellulose.— The  merchandise,  it  is  true,  retains 
its  character  as  cotton  yarn,  but  the  language  of  paragraph  405  is  comprehen- 
sive in  its  application  to  artificial  or  imitation  horsehair  by  whatever  name 
known  and  by  whatever  process  made;  and  "artificial  or  imitation  horsehair" 
describes  the  importation  accurately.  It  was  dutiable  as  such  under  the  para- 
graph named.— U.  S.  v.  Eckstein  (Ct.  Cust.  Appls.),  T.  D.  32354;  (G.  A.  Ab. 
26216)  T.  D.  31788  reversed. 

Horsehair  Hats. — To  determine  a  similitude  the  final  question  is  one  of  fact, 
namely.  What  article  named  in  the  statute  does  the  imported  article  most 
closely  resemble  in  material,  quality,  texture,  or  use,  comparison  being  made 
with  some  article  which  in  any  of  those  particulars  would  bring  it  properly 
within  the  designated  cla.ss?  And  it  is  clear  that  both  as  to  texture  and  use  the 
articles  here,  horsehair  hats,  may  be,  and  are  properly  to  be,  compared  with 
artificial  horsehair  hats.  Robins  v.  U.  S.  (1  Ct.  Cust.  Appls.,  252;  T.  D.  31278). 
Paterson  v.  U.  S.  (166  Fed.  Rep.,  733;  T.  D.  29377)  distinguished.— U.  S.  v. 
Buss  &  W^nrner  (Ct.  Cust.  Appls.),  T.  D.  32357;  (G.  A.  7275)  T.  D.  31881 
reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Artificial  Horsehair. — Artificial  horsehair  is  a  yarn,  and  being  composed  of 
the  same  constituents  in  approximately  the  same  proportions  as  cotton,  and 
being  ustnl  interchangeably  with  polished  cotton  yarn  for  making  hat  braids, 
it  is  similar  in  material  and  use  to  cotton  yarn,  and  dutiable  as  such  under 
paragraph  302.— U.  S.  v.  Eckstein  (U.  S.),  T.  D.  32090;  T.  D.  29504  (C.  C.  A.) 
affirmed;  T.  D.  28800  (C.  C.)  and  (G.  A.  &387)  T.  D.  27442  reversed. 

Belts  of  Artificial  Silk  and  Metal. — Belts  in  chief  value  of  artificial  silk  and 
in  part  of  metal  were  held  dutiable  as  articles  in  part  of  metal  under  paragraph 
193,  as  claimed  by  the  importers.  U.  S.  v.  Berlinger  (107  Fed.  Rep.,  800;  T.  D. 
29577).— Ab.  218.58  (T.  D.  30027). 

Artificial  Silk  Gloves. — Gloves  made  of  yarn  composed  of  cellulose  filaments 
obtained  from  cotton  waste  by  subjecting  this  to  a  chemical  treatment  are  not 
articles  of  wearing  apparel  to  be  classe<l  by  similitude  as  silk,  but  are  to  be 
classed  by  similitude  as  wearing  apparel,  value  in  chief  of  cotton  or  other  vege- 


SCHEDULE   L — SILKS   AND   SILK    GOODS.  631 

table  fiber,  and  were  dutiable  as  such  under  paragraph  314. — Thomass  &  Co.  v. 
U.  S.  (Ct.  Cu.st.  Appls.),  T.  D.  31107;  (G.  A.  G718)  T.  D.  28759  reversed. 

Artificial-Silk  Hair  Rolls. — That  hair  rolls  are  wearing  apparel  see  Guth- 
man  v.  U.  S.  (T.  D.  31214)  ;  and  that  wearing  apparel  composed  of  artificial 
silk  yarns  is  properly  dutiable  by  similitude  to  cotton  wearing  apparel  see 
Thomass  v.  U.  S.  (T.  D.  31107).— Ab.  25973  (T.  D.  31727). 

Artificial  Silk  Hats  are  dutiable  by  similitude  at  the  rate  for  silk  wearing 
apparel,  provided  by  paragraph  390. 

A  protest  relating  to  "  hats  made  from  so-called  artificial  silk  "  can  not  be 
construed  as  relating  to  hats  made  from  real  horsehair. — ^U.  S.  v.  Wanamaker 
(C.  C.  A.),  T.  D.  30385;  T.  D.  29676  (C.  C.)  reversed  and  (G.  A.  6606)  T.  D. 
28217  affirmed. 

Artificial  Silk  Articles. — Ornaments  in  chief  value  of  artificial  silk  and  in 
part  of  leather  are  dutiable  as  manufactures  of  cotton  by  similitude  under 
paragraph  322  rather  than  as  manufactures  of  silk  by  similitude  under  para- 
graph 391,  or  as  manufactures  of  leather  by  similitude  under  paragraph  450. — 
Loewenthal  v.  U.  S.  (CO.),  T.  D.  29164;  Ab.  7246  reversed. 

Webbings  and  Beltings  Composed  of  Artificial  Silk  were  claimed  to  be 
dutiable  as  cotton  webbings  and  beltings  under  paragraph  320,  by  similitude. 
Protests  sustained  on  the  authority  of  Thomass  v.  U.  S.  (T.  D.  31107). — Ab. 
25054  (T.  D.  31380). 

Artificial  Silk  Yarn  of  the  same  character  as  that  passed  upon  in  Hardt, 
Von  Bernuth  &  Co.  v.  U.  S.  (146  Fed.  Rep.,  61;  T.  D.  27028)  was  claimed  to 
be  dutiable  as  silk  yarn,  by  similitude,  under  paragraph  385,  rather  than  as 
cotton  yarn  (par.  302).     Protest  overruled. — Ab.  25228. 

Artificial  silk  yarn  or  threads,  being  shown  by  overwhelming  testimony  to  be 
wholly  dissimilar  to  cotton  yarn,  and  to  approximate  closely  to  silk  yarn  in 
the  characteristics  of  appearance,  quality,  texture,  and  use.  Held  to  be 
dutiable  as  silk  yarn  under  the  provisions  of  paragraph  385  by  virtue  of  the 
"similitude  clause."  section  7.  Hardt,  Von  Bernuth  &  Co.  v.  U.  S.  (T.  D. 
27028)  distinguished  on  new  evidence  presenting  a  different  record. — T.  D. 
27661   (G.  A.  6459). 

The  importers,  having  formally  abandoned  their  protests  against  the  assess- 
ment of  duty  at  the  rate  of  30  per  cent  ad  valorem,  levied  under  the  pro- 
visions of  paragraph  385,  on  certain  artificial  silk  yarn,  which  they  had 
claimed  was  properly  dutiable  under  paragraph  302  by  similitude  to  cotton 
yarn,  the  said  protests  are  overruled  and  the  assessment  of  duty  made  by  the 
collector  will  stand.  G.  A.  5257  (T.  D.  24155),  Von  Bernuth  v.  U.  S.  (133  Fed. 
Pep.,  800;  T.  D.  25870),  and  same  ca.se  (T.  D.  27028)  cited.— T.  D.  27392 
(G.  A.  6378). 

Braids  of  Horsehair  and  Silk  are  not  dutiable  as  braids  in  part  of  "  wool  " 
under  paragraph  371,  but  are  dutiable  under  paragraph  390  as  braids  compo.sed 
in  chief  value  of  silk,  either  directly  or  by  similitude. — Donat  v.  U.  S.  (C.  C. ), 
T.  D.  25113;  (G.  A.  4876)  T.  D.  22843  reversed  in  part. 

Horsehair  Wearing  Apparel — Hats — Silk — Wool — Similitude. — Hats  com- 
posed of  horsehair  are  not  dutiable  as  wool  wearing  apparel  under  the  pro- 
visions of  paragraph  370,  but  are  dutiable  by  similitude  to  hats  made  of  silk, 
!'.t  the  rate  of  60  per  cent  ad  valorem,  under  the  provisions  in  paragraph  390  for 
"  articles  of  wearing  apparel  of  every  description,  made  of  silk,  or  of  which  silk 
lit  the  component  material  of  chief  value." — Donat  v.  U.  S.  (T.  D.  25113)  fol- 
lowed.—T.  D.  25109   (G.  A.  5614). 


632  DIGEST   OF   CUSTOMS   DECISIONS. 

Hats  composed  of  horsehair  braids  hear  a  tircntcr  similarity  in  material, 
quality,  and  texture  to  sillc  hats  than  to  any  otlier  t'liuinerated  dutiable  article 
In  the  taritr  act  of  1897,  and  they  are  dutiable  by  similitude  to  silk  hats  at  the 
rate  of  60  per  cent  ad  valorem  under  the  provision  in  paragraph  390  of  said 
act  for  "  articles  of  wearing  apparel  of  every  description  "  made  of  silk  or  of 
which  silk  is  the  component  material  of  chief  value.  U.  S.  v.  Cochran  (T.  D, 
82349)  and  U.  S.  v.  Buss  &  Warner  (T.  D.  32357)  cited.— T.  D.  32G17  (G.  A. 
7373). 

Horscliair  Mattresses. — Manufactures  composed  wholly  or  in  part  of  horse- 
hair are  not  dutiable  by  reason  of  such  hair  component  as  manufactures 
of  wool,  hair  of  the  horse  not  being  hair  of  the  kind  mentioned  in  paragraph 
383,  which  defines  the  word  "  wool "  as  used  in  connection  with  manufactured 
articles,  the  horse  not  belonging  to  the  class  of  animals  described  therein. 

Mattresses  composed  of  horsehair  and  cotton,  horsehair  chief  value,  are 
not  specially  provided  for  in  the  tariff  act  of  1897,  and  are,  therefore,  dutiable 
as  unenumerated  manufactured  articles  under  section  6  at  20  per  cent  ad 
valorem. 

Mattresses  composed  of  steel,  wood,  cotton,  and  horsehair,  horsehair  chief 
value,  are  specially  provided  for  in  paragraph  193  as  "  articles  or  wares  not 
specially  provided  for,  composed  in  part  of  steel,  wholly  manufactured,"  at  45 
per  cent  ad  valorem.  Hartranft  v.  Shoppard  (125  U.  S..  337),  Seeberger  v. 
Schlesinger  (152  id.,  581),  Herman  v.  Robertson  (41  Fed.  Rep.,  881),  In  re  Wa 
(G.  A.  3947),  and  In  re  Groedel  (G.  A.  4595)  followed.— T.  D.  21786  (G.  A. 
4605). 

Imitation  Horsehair  Hats. — Imitation  horsehair  hats  are  in  material  almost 
■dentical  with,  in  quality  and  texture  they  resemble,  hats  of  cotton  ;  the  use  of 
them,  too,  is  similar.  They  were  dutiable  at  the  same  rate  with  cotton  wear- 
ing apparel  under  paragraph  314  at  50  per  cent  ad  valorem. — U.  S.  v.  Cochran 
fv  Co.  et  al.  (Ct.  Cust.  Appls.),  T.  D.  32349;  (G.  A.  6487)  T.  D.  27743  reversed. 

Imitation  Horsehair  Braids. — The  imitation  horsehair  braids  of  the  im- 
portation were  not  shown  to  resemble  pyroxylin  or  its  compounds,  or  any  article 
of  which  pyroxylin  is  the  component  material  of  chief  value.  On  the  contrary, 
in  texture,  quality,  and  use  they  resemble  braids  of  cotton,  and  since  they  were 
dutiable  by  similitude,  they  were  dutiable  as  cotton  braids. — Isler  &  Guye  et  al. 
V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34401;  (G.  A.  Ab.  34047)  T.  D.  33872  affirmed. 

The  article  which  the  importation  most  resembles  in  material,  quality,  tex- 
ture, and  use  furnishes  the  basis  for  comparison  in  determining  a  duty  by  simili- 
tude. Here  it  seems  clear  that  in  the  respects  named  artificial  horsehair  braids 
more  nearly  resemble  cotton  braids  than  straw  braids.  U.  S.  v.  Eckstein  (2  Ct. 
Cust.  Appls.,  312;  T.  D.  32049)  ;  U.  S.  v.  Cochran  (3  ib. ;  T.  D.  32.349)  ;  U.  S.  v. 
Buss  &  Warner  (3  ib. ;  T.  D.  323.57).— Plummer  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  32539;  (G.  A.  6491)  T.  D.  27761  affirmed. 

Imitation  Pongee  Silk,  in  chief  value  of  cotton,  was  dutiable  under  para- 
graph 311. 

A  certificate  of  the  Yokohama  Chamber  of  Conmierce  as  to  the  value  of  a 
commodity  imported  from  Japan  to  the  United  States  is  admissible  under  treaty 
regulations  as  evidence  before  the  Board  of  United  States  General  Appraisers. 

.Tudicial  notice  will  be  taken  that  with  the  present  means  of  intercommunica- 
tion between  the  various  countries  of  the  world  the  price  of  a  commodity  like 
cotton  does  not  greatly  fluctuate  or  differ  in  diffcM-cMit  countries. — Saito  v.  U.  S. 
fCt.  Cust.  Apphs.),  T.  D.  311S4;  Ab.  21443  (T.  D.  29S-18)  affirmed. 


SCHEDULE   L SILKS  AND   SILK    GOODS.  633 

Imitation  Silk  Yarn.— Certain  imitation  silk  yarn  was  found  to  resemble 
equally  silk  yarn  and  cotton  yarn  in  the  particulars  of  texture,  quality,  and 
use  and  to  be  composed  of  cellulose  to  the  extent  of  nearly  90  per  cent.  Held 
that  it  resembles  cotton  yarn  in  the  particular  of  material  more  than  it  does 
silk  yarn,  as  cotton  consists  of  nearly  pure  cellulose,  and  that  it  is  accordingly 
dutiable  at  the  rate  provided  for  cotton  yarn  in  paragraph  302  rather  than  at 
that  provided  for  silk  yarn  in  paragraph  385,  by  virtue  of  section  7,  prescribing 
that  unenumerated  articles  shall  pay  duty  at  the  rate  chargeable  on  the  enu- 
merated article  which  they  most  resemble  "  in  material,  quality,  texture,  or  the 
use."— Von  Bernuth  v.  U.  S.  (C.  C.  A.),  T.  D.  27028;  T.  D.  25870  (.0.  C.)  and 
(G.  A.  5257)  T.  D.  24155  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Imitation  Straw  Hats. — Hats  and  bonnets  composed  of  straw,  horsehair,  cot- 
ton, and  other  materials  (the  horsehair  and  cotton  chief  value),  known  as 
straw  hats  and  bonnets,  are  not  dutiable  as  manufactures  of  straw. — T.  D. 
15390  (G.  A.  2784). 


SCHEDULE  M— PAPERS  AND  BOOKS. 

820.  Sheathing  paper,  piilpboard  in  rolls,  not  laminated,  roofing  felt, 
common  paper-box  board,  not  coated,  lined,  embossed,  printed,  or  deco- 
1913     rated  in  any  manner  nor  cut  Into  shapes  for  boxes  or  other  articles,  5  per 
tentiini  ad  valorem. 

1909  407.  Sheathing  paper  and  roofing  felt,  10  per  centum  ad  valorem. 

1897  394.  Sheathing  paper  and  roofing  felt,  10  per  centum  ad  valorem. 

1894  304.  Sheathing  paper  and  roofing  felt,  10  per  centum  ad  valorem. 

1890  416.  Sheathing  paper,  10  per  centum  ad  valorem. 

1883  389.  Sheathing  paper,  10  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1918. 

Adhesive  Felt  for  Sheathing  Vessels. — Merchandise  classified  as  roofing 
felt  under  paragraph  320,  although  imported  in  rolls,  was  found  to  be  used  for 
sheathing  vessels  and  held  free  of  duty  under  paragraph  481. — Ab.  38878. 

Saturating  Paper  and  Sulphite  Tag  Rolls. — The  merchandise  invoiced  as 
sulphite  tag  rolls  is  made  entirely  of  chemical  wood  pulp,  first  macerated  in 
beating  engines  and  then  processed  over  ooard  machines,  after  which  it  is 
wound  in  rolls  at  the  end  of  the  machine.  It  was  held  dutiable  as  pulpboard 
in  rolls  not  laminated,  and  the  saturating  paper  was  held  dutiable  as  sheathing 
paper  under  paragraph  320. — Ab.  38847. 

Saturating  Paper. — Certain  so-called  sheathing  paper,  consisting  of  dry, 
unsaturated  felt  paper,  dutiable  at  the  rate  of  25  per  cent  ad  valorem  under 
paragraph  332  as  paper  not  specially  provided  for. — Dept.  Order  (T.  D.  36137). 

Strawboard,  classified  under  the  provision  in  paragraph  328  for  press 
board  or  press  paper,  found  to  be  used  almost  exclusively  as  a  common  paper- 
box  board,  was  held  dutiable  imder  paragraph  320. — Ab.  38384. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Sheathing  Felt,  not  Adhesive,  is  not  entitled  to  free  entry  under  para- 
graph 553. 

While  adhesive  ship-sheathing  felt  is  entitled  to  free  entry  irrespective  of  its 
actual  use,  sheathing  felt  not  adhesive,  admittedly  imported  for  roofing,  is 
dutiable  at  the  rate  of  10  per  cent  ad  valorem  under  paragraph  394.  U.  S.  v. 
Nichols  (46  Fed.  Rep.,  359)  and  G.  A.  110  cited  and  distinguished.— T.  D. 
22448  (G.  A.  4752). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Rooiing  Felt. — Tarred  roofing  paper  held  dutiable  by  similitude  as  sheathing 
paper.    Reversing  T.  D.  11348  (G.  A.  631).— T.  D.  14409  (G.  A.  2293). 

321.  Filter  masse  or  filter  stock,  composed  wholly  or  in  part  of  wood 
1913     pulp,  wood  flour,  cotton,  or  other  vegetable  fiber,  20  per  centum  ad  va- 
lorem. 

408.  Filter  masse  or  filter  stock,  composed  wholly  or  in  part  of  wood 
1909     pulp,  wood  flour,  cotton,  or  other  vegetable  fiber,  1^  cents  per  pound  and 
15  per  centum  ad  valorem. 

635 


636  DIGEST   OF   CUSTOMS  DECISIONS. 

395.  Filter  inasso  or  filter  stock,  composed  wliolly  or  in  part  of  wood 
1897    pulp,  wood  Hour,  cotton,  or  other  vegetable  fiix-r,  li  cents  per  pound  and 
15  per  centum  ad  valorem. 

1894         (Not  enumerated.) 

1890         (Not  enumerated.) 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OP  1909. 

Filtrier  Material. — Duty  was  assessed  on  the  merchandise  here  involved 
under  paraf^raph  4G2  as  manufactures  of  asbestos.  The  filtrier  material,  used 
for  filtering  purposes  and  being  made  in  part  of  wood  pulp,  is  propei'Iy  subject 
f.0  duty  undi'r  paragraph  408.— Ab.  2SGGG  (T.  D.  325G0). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Filter  Masse,  designed  for  filtering  beer,  is  dutiable  as  chemical  wood  pulp 
bleached  and  not  as  a  manufacture  of  pulp.— T.  D.  1G642  (G.  A.  3287). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Filtering  Masse  held  dutiable  as  a  manufacture  of  cotton  and  not  as  wood 
pulp.— T.  D.  15243  (G.  A.  273G). 

Sec.  goo.  That  paragi-aph  three  hundred  and  twenty-two.  Schedule  M, 
and  paragraph  five  hundred  and  sixty-seven  of  the  free  list  of  the  Act 
entitled  "An  act  to  reduce  tariff  duties  and  to  provide  revenue  for  the 
Government,  and  for  other  purposes,"  approved  October  third,  nineteen 
hundred  and  thirteen,  be  amended  so  that  the  same  shall  read  as  follows: 

"322.  Printing  paper  (other  than  paper  commercially  known  as  hand- 
made or  machine  handmade  paper,  japan  paper,  and  imitation  japan 
paper  by  whatever  name  known),  unsized,  sized,  or  glued,  suitable  for 
the  printing  of  books  and  newspapers,  but  not  for  covers  or  bindings,  not 
iqifi  spf'f'iiil'.v  pi'ovided  for  in  this  section,  valued  above  5  cents  per  pound, 
^  I  .twelve  ]»er  centum  ad  valorem:  J'rorided,  hoircvcr.  That  if  any  country, 
dependency,  province,  or  other  subdivision  of  government  shall  impose 
any  export  duty,  export  license  fee,  or  other  charge  of  any  kind  whatso- 
ever (whether  in  the  form  of  additional  charge  or  license  fee  or  other- 
wise) upon  i)rinting  paper,  wood  pulp,  or  wood  for  use  iu  the  manufac- 
ture of  wood  pulp,  there  sluill  be  inijiosed  u]>on  printing  paper,  values 
above  5  cents  per  pound,  when  imported  cither  directly  or  indirectly  from 
such  country,  dependency,  province,  or  otlHM'  subdivision  of  government, 
an  addition.'il  duty  equal  to  the  amount  of  the  highest  export  duty  or 
other  exi»ort  charge  imposed  by  such  country,  dependency,  province,  or 
other  subdivision  of  government,  upon  either  printing  paper  or  upon  an 
amoimt  of  wood  pulp,  or  wood  for  use  in  the  manufacture  of  wood  pulp 
necessary  to  manufacture  such  printing  paper. 

322.  Printing  paper  (other  than  paper  commercially  known  as  hand- 
made or  machine  handmade  paper,  japan  paper,  and  imitation  japan 
paper  by  whatever  name  known),  unsized,  sized,  or  glued,  suitable  for 
the  printing  of  books  and  newsi)apers,  but  not  for  covers  or  bindings, 
not  specially  provided  for  in  this  section,  valued  above  2*  cents  per 
pound,  12  per  centum  ad  valorem:  J'rovidcd,  horccvcr,  That  if  any 
country,  dependency,  province,  or  otiier  sulxlivision  of  government  shall 
impose  any  export  duty,  export  license  fee,  or  other  charge  of  any  kind 
whatsoever  (whether  in  the  form  of  additional  charge  or  license  fee  or 
otherwise)  upon  printing  paper,  wood  pulp,  or  wood  for  use  in  the  manu- 
facture of  wood  pulp,  there  shall  be  Imposcvl  upon  printing  paper,  valued 
above  2*  cents  per  pound,  when  imported  eitluM-  directly  or  indirectly 
from  such  country,  dependency,  province,  or  other  subdivision  of  gov- 
ernment, an  additional  duty  equal  to  the  amount  of  the  highest  export 
duty  or  other  export  charge  inqtosed  by  such  country,  dependency,  prov- 
ince, or  other  subdivision  of  government,  ujion  either  printing  i)aper,  or 
upon  an  amount  of  wood  pulp,  or  wood  for  use  in  the  manufacture  of 
wood  pulp  necessary  to  manufacture  such  printing  paper. 


Sept. 
8. 


1913 


SCHEDULE  M— PAPERS  AND  BOOKS,  637 

409.  Printing  paper  (other  than  paper  commercially  known  as  hand- 
made or  machine  handmade  paper,  .iapan  paper,  and  imitation  japan 
paper  by  whatever  name  known),  unsized,  sized,  or  glued,  .suitable  for 
the  printing  of  books  and  newspapers,  but  not  for  covers  or  bindings,  not 
specially  provided  for  in  this  section,  *  *  *;  valued  above  2*  cents 
per  pound  and  not  above  4  cents  per  pound,  five-tenths  of  1  cent  per 
pound ;  valued  above  4  cents  and  not  above  5  cents  per  pound,  eight- 
tenths  of  1  cent  per  pound ;  valued  above  5  cents  per  pound,  15  per 
centum  ad  valorem:  Provided,  however.  That  if  any  country,  dependency, 
province,  or  other  subdivision  of  government  shall  forbid  or  restrict  in 
any  way  the  exportation  of  (wliether  by  law,  order,  regulation,  con- 
1909  tractual  relation,  or  otherwise,  dii'ectly  or  indirectly)  or  impose  any 
export  duty,  export  license  fee,  or  other  export  charge  of  any  kind  what- 
soever (whether  in  the  form  of  additional  charge  or  license  fee  or  other- 
wise) upon  printing  paper,  wood  pulp,  or  wood  for  use  in  the  manu- 
facture of  wood  pulp,  there  shall  be  imposed  upon  printing  paper  when 
imported  either  directly  or  indirectly  from  such  country,  dependency, 
province,  or  other  subdivision  of  government,  an  additional  duty  of  one- 
tenth  of  1  per  cent  per  pound  when  valued  at  3  cents  per  pound,  or  less, 
and  in  addition  thereto  the  amount  of  such  export  duty  or  other  export 
charge  imposed  by  such  country,  dependency,  province,  or  other  subdi- 
vision of  government,  upon  printing  paper,  wood  pulp,  or  wood  for  use 
in  the  manufacture  of  wood  pulp. 

396.  Printing  paper,  unsized,  sized,  or  glued,  suitable  for  books  and 
newspapers,  *  *  * ;  valued  above  2^  cents  per  pound  and  not  above 
3  cents  per  pound,  five-tenths  of  1  cent  per  pound ;  valued  above  3 
cents  and  not  above  4  cents  per  pound,  six-tenths  of  1  cent  per  pound ; 
valued  above  4  cents  and  not  above  5  cents  per  pound,  eight-tenths  of  1 
cent  per  pound ;  valued  above  5  cents  per  pound,  15  per  centum  ad 
valorem :  Provided,  That  if  any  country  or  dependency  shall  impose  an 
export  duty  upon  pulp  wood  exported  to  the  United  States,  there  shall 
be  imposed  upon  printing  paper  when  imported  from  such  country  or 
dependency  an  additional  duty  of  one-tenth  of  1  cent  per  pound  for 
each  dollar  of  export  duty  per  cord  so  imposed,  and  proportionately  for 
fractions  of  a  dollar  of  sucli  export  duty. 

306.  Printing  paper  unsized,  sized  or  glued,  suitable  only  for  books  and 
newspapers,  15  per  centum  ad  valorem. 

417.  Printing  paper  unsized,  suitable  only  for  books  and  newspapers, 
15  per  centum  ad  valorem. 

418.  Printing  paper,  sized  or  glued,  suitable  only  for  books  and  news- 
papers, 20  per  centum  ad  valorem. 

386.  Paper,  sized  or  glued,  suitable  only  for  printing  paper,  20  per 
centum  ad  valorem. 

387.  Printing  paper,  unsized,  used  for  books  and  newspapers  exclu- 
sively, 15  per  centum  ad  valorem. 


1897 


1894 


1890 


1883 


DECISIONS  UNDER  THE  ACT  OF  1913. 

Printing  Paper  —Countervailing  Duty. 

Protest,  Sufficiency  of. — A  protest  claiming  printing  paper  to  be  dutiable 
under  paragrapn  322  need  not  deny  that  it  came  from  a  country  which  imposed 
an  export  duty  upon  it  or  the  material  used  in  its  manufacture.  To  hold  this 
would  be  to  hold  that  every  protest  must  negative  paragraph  E  of  section  4, 
which  levies  additional  duty  upon  any  dutiable  article  coming  from  a  country 
which  bestows  a  bounty  upon  its  exportation. — U.  S.  v.  Murphy  &  Co.  (Ct.  Cust. 
Appls.),  T.  D.  36261;  G.  A.  Ab.  3S555  affirmed. 

Countervailing  duty  to  be  collected  on  printing  paper  valued  above  2i  cents 
per  pound  when  imported  from  Labrador. — Dept.  Order  (T.  D.  35741). 

Place  of  Manufacture  and  of  Origin  of  Wood.— T.  D.  33786  of  October  11, 
1913,  relative  to  countervailing  duty  under  paragraph  322,  tariff  act  of  1913, 
amended.— Dept.  Order  (T.  D.  34449). 


638  DIGEST   OF   CUSTOMS   DECISIONS. 

The  British  ( '(iliiiiihia  forest  act  (oonsolidated  Mar.  27,  1913),  chapter  17, 
section  5S.  paragraph  '2.  provides  for  a  tax  of  25  cents  per  cord  on  all  timber 
cut  within  the  Province  suitable  for  the  manufacture  of  pulp  wood  or  paper, 
with  a  rebate  of  all  the  tax  above  1  cent  per  cord  on  such  wood  useil  in  the 
Province.  This  rebate  is  equivalent  to  an  export  duty  of  24  cents  per  cord. 
foilowiuK  tlie  decision  of  the  department  and  the  court  upon  a  sinnlar  regula- 
tion of  the  Province  of  Quebec.     T.  D.  24729,  T.  D.  27332,  and  T.  D.  30045. 

It  has  been  reported  to  the  Department  of  State  that  the  Province  of  Quebec 
continues  to  collect  on  pulp  wood  cut  from  the  Crown  lands  of  that  Province 
prior  to  May  1,  1910,  an  export  duty  of  25  cents  per  cord.  T.  D.  24729,  T.  D. 
27332.  and  T.  D.  30045. 

An  export  duty  of  $0,145  per  cubic  meter  (35.314  cul»ic  feet)  is  imposed  on 
pulp  wood  exporfd  from  Finlanil.     T.  D.  30064  and  T.  D.  30GS3. 

It  also  appears  that  an  export  duty  of  iJt  per  cent  ad  valorem  is  imposed  by 
the  Government  of  Portugal  on  pulp  wood,  wood  pulp,  or  printing  paper,  when 
exported  from  that  country.     T.  D.  33G84. 

Invoices  covering  printing  paper  must  state  the  name  of  the  manufacturer 
jind  place  of  manufacture  thereof,  which  statement  should  be  verified  so  far  as 
practicable  by  th>^  consular  officer  who  certifies  the  invoice. 

The  tariff  act  jf  October  3,  1913,  operates  to  repeal  section  2  of  the  so-called 
Canadian  reciprocity  act  of  July  26,  1911.— Dept.  Order  (T.  D.  33786). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

"  Normandy  Vellum  "  is  not  so  imitative  of  tlie  genuine  .lapan  as  to  be 
readily  recognized  as  a  substitute  therefor,  and  is  not  in  imitation  of  japan 
l)aper,  nor  an  imitation  japan  paper.  We  find  that  tlie  merchandise  is  a  book 
printing  paper,  that  it  is  not  one  of  the  papers  excluded  from  paragraph  409  by 
the  terms  thereof.— Ab.  25317  (T.  D.  31498). 

Plate  Paper  used  for  photogravure  work  and  in  printing  illustrations  was 
held  properly  classified  under  paragraph  415,  rather  than  as  printing  paper 
(par.  409).  Pritchard  v.  U.  S.  (2  Ct.  Cust.  Appls.,  247;  T.  D.  31974)  noted.— Ab. 
?4904  (T.  D.  34219). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Blue-Print  Paper. — Paper  used  for  making  blue-print  paper  is  not  dutiable 
as  plain  basic  photographic  paper  under  paragraph  39.S.  Such  papers  are  of  the 
class  suitable  for  printing  books  and  are  dutiable  under  paragraph  396  if  valued 
above  5  cents  per  pound  at  the  rate  of  15  per  cent  ad  valorem. — T.  D.  23378 
(G.  A.  5031). 

Book  Cover  Printing  Paper. — The  provision  in  i)aragraph  396  for  "printing 
paper  suitable  for  books  and  newspapers"  is  not  limited  to  pai)er  that  is  suit- 
able for  printing  both  books  and  newspapers,  and  paper  used  for  printing  covers 
ot  booklets,  pamphlets,  and  the  like,  but  not  suitable  for  printing  newspapers, 
i.e  dutiable  under  said  provision,  and  not  under  paragraph  402  relating  to  "  all 
other  paper  not  specially  provided  for." — Hensel  v.  U.  S.  (C.  C),  T.  D.  25045; 
G.  A.  decision   (unpublished)   reversed. 

Kraft  Paper. — We  would  have  no  hesitancy  in  deciding  against  the  conten- 
tion of  the  importers  were  it  not  for  tlie  ruling  of  the  circuit  court  (Hensel  v. 
U.  S.,  126  Fed.  Rep.,  576;  T.  D.  25045),  so-called  "cover"  paper.  On  the  au- 
thority of  that  ruling  we  sustain  the  claim  under  paragraph  396. — Ab.  21862 
(T.  D.  30027). 


SCHEDULE    M PAPEES   AND   BOOKS.  639 

Thin,  Flimsy  Printing  Paper. — A  thin,  flimsy  colored  paper  said  to  be  used 
for  "  printing  circulars  and  printing  of  all  kinds,"  but  not  shown  to  be  suitable 
for  books  or  newspapers,  Held  dutiable  as  paper  not  specially  provided  for 
under  paragraph  402,  and  not  as  "  printing  paper  suitable  for  books  and  news- 
papers "  under  paragraph  396. 

The  rule  that,  in  reviewing  decisions  of  the  Board  of  General  Appraisers 
under  section  15,  customs  administrative  act  of  1890,  courts  should  not  disturb 
the  board's  findings  of  fact.  Held  not  to  extend  to  a  case  where  the  evidence 
does  no  sustain  such  findings.— Gallenkamp  v.  Wyniau  (C.  C),  T.  D.  27651; 
G.  A.  decision  (unpublished)  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Unsized  Printing  Paper. — It  appears  that,  as  a  rule,  every  description  of 
printing  paper  is  subjected  to  some  kind  of  sizing  during  the  process  of  manu- 
facture. In  one  of  the  first  stages  vegetable  sizing  is  added  to  the  pulp,  and 
the  operation  is  known  as  "  engine  sizing." 

After  the  web  of  the  paper  has  been  formed,  it  may  be  treated  with  animal 
size  or  glue,  and  paper  so  treated  is  known  as  "  sized  "  in  contradistinction  to 
that  which  was  only  engine  sized. 

We  hold  that  engine  sizing,  or  sizing  in  the  pulp,  is  not  the  sizing  or  gluing 
provided  for  in  paragraph  418.— T.  D.  14546  (G.  A.  2338). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

So-Called  Printing  Paper. — Sized  paper  suitable  for  printing  paper,  writing 
paper,  or  various  other  uses  is  dutiable  as  paper  not  enumerated  and  not  as 
paper  sized,  etc.— T.  D.  10759  (G.  A.  312). 

Paragraph  386  covers  paper  primarily  and  evidently  intended  for  printing 
purposes — paper  recognized  commercially  as  printing  paper. — T.  D.  10472 
(G.  A.  122). 

333.  Papers   commonly    known    as   copying   paper,    stereotype   paper, 

bibulous  paper,  tissue  paper,  pottery  paper,  letter-copying  books,  wholly 

or  partly   manufactured,   crepe  paper   and   filtering  paper,   and   articles 

1913     manufactured  from  any  of  the  foregoing  papers  or  of  which  such  paper 

is  the  component  material  of  chief  value,  30  per  centum  ad  valorem. 

410.  Papers  connuonly  known  as  copying  paper,  stereotype  paper, 
bibulous  paper,  tissue  paper,  pottery  paper,  and  all  papers  not  specially 
provided  for  in  this  section,  colored  or  uncolored,  white  or  printed,  weigh- 
ing not  over  six  pounds  to  the  ream  of  four  hundred  and  eighty  sheets, 
on  the  basifj  of  twenty  by  thirty  inches,  and  whether  in  reams  or  any 
other  form,  0  conts  per  pound  and  15  per  centum  ad  valorem  ;  if  weighing 
over  six  pounds  and  less  than  ten  pounds  to  the  ream,  and  letter-copying 
1909  books,  whether  wholly  or  partly  manufactured,  5  cents  per  pound  and  15 
per  centum  ad  valorem ;  crepe  paper  and  filtering  paper,  5  cents  jier 
pound  and  15  per  centum  ad  valorem:  Provided,  That  no  article  com- 
posed wholly  or  in  chief  value  of  one  or  more  of  the  papers  specified  in  this 
paragraph  shall  pay  a  less  rate  of  duty  than  that  imposed  upon  the 
component  paper  of  chief  value  of  which  such  article  is  made. 

397.  Papers  commonly  known  as  copying  paper,  stereotype  paper,  paper 
known  ns  bibulous  paper,  tissue  paper,  pottery  paper,  and  all  similar 
papers,  white,  colored,  or  printed,  weighing  not  over  six  pounds  to  the 
ream  of  four  hundred  and  eighty  sheets,  on  a  basis  of  twenty  by  thirty 
inches,  and  whether  in  reams  or  any  other  form,  6  cents  per  pound  and 
1897  -|^5  pgj.  cgntum  ad  valorem ;  if  weighing  over  six  pounds  and  not  over  ten 
pounds  to  the  ream,  and  letter-copying  books,  whether  wholly  or  partly 
manufactured,  5  cents  per  pound  and  15  per  centum  ad  valorem ;  crepe 
paper  and  filtering  paper,  5  cents  per  pound  and  15  per  centum  ad 
valorem. 


640  DIGEST   OF    CUSTOMS   DECISIONS. 


1894 


1890 


307.  Papers  known  commercially  as  copying  paper,  filtering  paper, 
silver  jiaiJcr.  and  tissue  paper,  white,  printed,  or  colored,  made  up  in 
coi)yinK  books,  roams,  or  in  any  other  form,  35  per  centum  ad  va- 
lorem ;     *     *     *. 

419.  I'aper  known  commercially  as  copying  paper,  filtering  paper,  silver 
paper,  ami  all  tissuo-paper,  white  or  colored,  made  up  in  copying  books, 
reams,  or  in  any  other  form,  8  cents  per  pound,  and  in  addition  thereto 
lij  per  centum  ad  valorem;     *     ♦     ♦_ 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Books  of  Litmus  Paper  consisting  of  strips  of  litmus  i)apor  about  2J  inches 
long  by  three-eighths  of  an  inch  wide,  stitched  together  at  one  end  and  having  a 
surface-coated  paper  cover,  dutiable  as  manufactures  of  bibulous  paper  or  of 
which  such  paper  is  the  component  material  of  chief  value  at  the  rate  of  30 
per  cent  ad  valorem  under  paragraph  323.  T.  D.  36274  of  March  29,  1916, 
modified.— Dept.  Order  (T.  D.  36519). 

Imitation  Panama  Hats  dutiable  at  the  rate  of  30  per  cent  ad  valorem  under 
paragrai)h  323  as  articles  manufactured  from  tissue  paper  of  which  tissue 
paper  is  the  component  material  of  cliief  value. — Dept.  Order  (T.  D.  36398). 

Copying  "Paper. — Paper  imported  for  use  solely  as  a  copying  paper  in  con- 
nection with  copying  machines  but  which  is  not  ready  for  use  in  its  imported 
state,  classified  as  paper  commonly  known  as  copying  paper  under  paragraph 
323,  was  claimed  dutiable  as  paper  not  specially  provided  for  (par.  332).  It 
was  held  properly  classifiable  as  tissue  paper. — Ab.  37732. 

Tissue  Paper,  What  Is. — Thin,  unsized  paper  of  fine,  soft  texture,  silky  to 
the  touch,  translucent,  and  to  a  limited  extent  transparent,  used  for  wrapping 
articles,  especially  those  which  the  manufacturer  does  not  wish  to  tarnish, 
conmionly  known  to  the  trade  as  tissue  paper,  weighing  10^  to  lOA  pounds  per 
ream  of  480  sheets  measuring  20  by  ,30  inches,  is  properly  classified  as  tissue 
paper,  notwithstanding  the  fact  that  its  weight  is  much  greater  than  that  of 
the  ordinary  tissue  paper. 

Such  paper  is  more  specifically  classified  as  "  tissue  paper  "  under  paragraph 
323  than  as  "  wrapping  paper  "  under  paragraph  328  or  "  papers  not  specially 
provided  for"  under  paragraph  332. — Germania  Importing  Co.  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  359S8;  G.  A.  Ab.  37725  affirmed. 

Tissue  Wrapping  Paper. — Tissue  paper,  which  is  also  a  wrapping  paper,  is 
more  specifically  provided  for  eo  nomine  in  paragraph  323  than  under  the  gen- 
eral provision  for  wrapping  paper  not  specially  provided  for  in  paragraph  328. — 
T.  D.  34904  (G.  A.  7631). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Blotting  Paper  classified  as  paper  with  a  surface  design  under  paragraph 
411,  held  dutiable  as  paper  not  specially  provided  for  (par.  415). — Ab.  31235. 

Cellulose  W\itte  or  Watoline  composed  of  a  number  of  layers  of  thin;'  soft, 
crepe  paper,  is  dutiable  under  the  provisions  of  paragraph  410.  That  para- 
graph provides  for  crepe  paper,  bibulous  paper,  tissue  paper,  and  for  all  papers 
not  specially  provided  for,  weighing  not  over  6  pounds  to  the  ream,  and  the 
final  clause  therein  subjects  articles  made  from  such  papers  to  at  least  the 


SCHEDULE    M — PAPERS   AND   BOOKS.  641 

rate  of  duty  imposed  by  the  paragraph  on  the  specified  papers.  Held,  that 
there  was  no  error  in  assessing  tlie  cellulose  watte  or  Watoline  at  the  rate 
applicable  to  crepe  paper.— T.  D.  33347  (G.  A.  7456). 

Crepe  Paper. — Heavy  crinkled  paper  used  as  an  embossing  stock  where  high 
relief  is  to  be  obtained  was  held  properly  classified  as  crepe  paper  under  para- 
graph 410.  It  was  claimed  dutiable  as  cardboard  or  as  paper  not  specially 
provided  for  (par.  415).  Fiegel  v.  U.  S.  (1G7  Fed.,  537;  T.  D.  29508)  and  G.  A. 
6870  (T.  D.  29591)  followed.— Ab.  32597  (T.  D.  33511). 

Crepe  Paper  Flags. — Miniature  American  flags  made  of  crepe  paper  and 
fastened  to  a  cotton  cord  or  string  at  intervals  of  about  2  or  3  inches  were 
claimed  to  be  dutiable  as  manufactures  of  paper  at  the  rate  of  35  per  cent  ad 
valorem  under  paragraph  420  of  said  act.  The  board  held  them  dutiable  at  the 
rate  claimed,  but  at  not  less  than  5  cents  per  pound  and  15  per  cent  ad  valorem, 
by  virtue  of  the  proviso  to  paragraph  410.— Ab.  25173  (T.  D.  31450). 

Round  Cut  Bcwl  Papers  used  in  embossing  machines,  assessed  as  filter 
paper  under  paragraph  410,  were  claimed  dutiable  as  paper  not  specially  pro- 
vided for  (par.  415).     Protest  overruled.— Ab.  32596  (T.  D.  33511). 

Disks  Cut  From  Filtering  Paper  ready  for  use  in  filtering  were  held  to  be 
dutiable  as  "  filtering  paper  "  under  paragraph  410. — Ab.  24511  (T.  D.  31182). 

Thin  Japanese  Paper. — Japanese  paper  weighing  between  6  and  10  pounds 
per  ream  of  480  sheets,  20  by  30  inches,  dutiable  under  paragraph  410. — Dept. 
Order  (T.  D.  32368). 

"  Tea  Papers." — "Tea  papers"  used  In  making  hygienic  paper  napkins  held 
properly  classified  as  bibulous  or  tissue  paper  under  paragraph  410,  and  not 
^  dutiable  as  paper  not  specially  propivded  for   (par.  415). — Ab.  29900   (T.  D. 
'32842). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Bibulous  Paper  Bound  in  Books  is  dutiable  under  paragraph  403  at  the 

■  rate  of  25   per   cent   ad   valorem.     The   provision  of   paragraph   397   covering 

bibulous  paper  in  reams  or  any  other  form  covers  only  such  paper  while  still 

letaining  its  character  as  paper  in  the  form  of  reams,  sheets,  etc.,  and  does  not 

cover  the  same  when  it  has  been  made  into  books. — T.  D.  24321  (G.  A.  5308). 

Copying  Paper — Natural  Color. — The  word  "  colored  "  is  a  participial 
adjective  used  generally  with  the  meaning  of  "  having  a  color."  The  color's 
origin  does  not  enter  into  the  essential  meaning  of  the  word. 

A  paper  manufactured  of  natural  barks  or  reeds  having  an  inherent  color 
that  persists  through  all  processes  to  which  it  may  be  subjected  and  remains  a 
characteristic  of  the  finished  product  is  a  colored  paper ;  and  copying  paper 
made  of  it  is  colored  copying  paper,  dutiable  under  paragraph  397. — Davidson  v. 
U.  S.  (Ct.  Oust.  Appls.),  T.  D.  31G31;  (G.  A.  6758)  T.  D.  28975  affirmed. 

The  provisions  in  paragraph  397  for  copying  and  tissue  paper,  "  colored,"  is 
not  limited  to  paper  which  has  been  subjected  to  a  coloring  pi-ocess.  but  includes 
that  which  natui-ally  has  color  by  reason  of  the  pigment  in  the  material  used 
in  making  the  parser.     Kraft  v.  U.  S.  (61  Fed.  Rep.,  398)  followed. 

Handmade  copying  and  tissue  papers  which  weigh  less  than  10  pounds  per 
ream  are  oxcludeJ  from  paragraph  401  covering  handmade  papers  "  weighing 
not  less  than  10  pounds  to  the  ream."— T.  D.  28975   (G.  A.  6758),  affirmed  by 
T.  D.  316.31  (Ct.  Cust.  Appls.),  supra. 
60090°- 18— VOL  1 41 


642  DIGEST   OF   CUSTOMS   DECISIONS. 

Waterproof  Crepe  Paper. — Tlie  term  "  crepe  paper  "  as  usetl  in  paraRraph 
397  is  not  to  be  coiilirieil  to  "  erei)e  tissue  i)iiper,"  but  includes  as  well  heavier 
crinkled  papers,  such  as  a  heavily  sizetl  cre|ie  paper  which  has  bwn  subjected 
to  a  wateri»roof  treatment.  Fiegel  v.  U.  S.  (T.  D.  29503)  followed. — T.  D. 
L'9591    (G.  A.  G870). 

A  paper  made  by  the  crepiiif?  proce.ss,  which  resembles  crepe  paper,  except 
that  it  is  heavier  and  lias  been  subjected  to  waterproofuif;  treatment,  is  "  crepe 
paper  "  within  the  meaning  of  paragraph  397.  It  was  the  intention  of  Congress 
that  paper  which  has  undergone  the  creping  process  should  pay  duty  as  crepe 
j,aper.— Fiegel  v.  U.  S.  (C.  C.  A.),  T.  D.  29503;  T.  D.  28858  (C.  C.)  and  (G.  A. 
6471)  T.  D.  27G83  alhrmed. 

Tissue  Taper  for  Manufacturing. — Tissue  paper  is  dutiable  under  the  pro- 
visions of  paragraph  397,  notwithstanding  lliat  it  is  to  be  employed  for  other 
than  the  usual  purposes  of  such  paper. 

Where  an  article  is  denorainatively  provided  for  in  a  i)rovisioii  of  tlie  tariff, 
without  words  of  limitation  as  to  its  use,  it  is  dutiable  under  such  provision, 
iri-especlive  of  the  use  to  which  any  particular  importation  is  to  l)e  put.  U.  S. 
V.  Sennner  (41  Fed.  Kep.,  324),  U.  S.  v.  Wotton  (53  Fed.  Kep.,  344),  and 
Zucker  v.  Magone  (37  Fed.  Rep.  776).— T.  D.  26287  (G.  A.  0017). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bibulous  Paper  used  for  dental  purposes  is  dutiable  as  paper  not  specially 
provided  for.— T.  D.  13052  (G.  A.  1.557). 

Crepe  Tissue  Paper. — The  aritcle  known  as  crepe  tissue  paper  or  crepe 
tissue,  but  which  had  acquired  no  such  designation  in  commerce  prior  to  Octo- 
ber 1,  1890,  being  a  crimped  and  crinkled  paper,  much  heavier  than  ordinary 
tissue  paper,  weighing  from  24  to  48  pounds  to  the  ream  and  made  of  tougher 
and  stronger  stock,  is  dutiable  as  paper  not  specially  provided  for  and  not  as 
tissue  paper.  Reversing  T.  D.  14073  (G.  A.  2124)  and  66  Fed.  Rep.,  728. 
Denni.son  Manufacturing  Co.  v.  U.  S.  (C.  C.  A.),  72  Fed.  Hep.,  258.— T.  D. 
17157   (G.  A.  3474). 

Filtering  Paper  Disks. — Filtering  paper,  when  cut  into  disks  about  12  inches 
in  diameter,  does  not  become  dutiable  as  a  manufacture  of  pai)er  under  para- 
graph 425,  but  remains  within  the  provision  in  paragraph  419  for  "  papers 
conmiercially  known  as  filtering  paper,  made  up  in  copying  books,  reams,  or 
in  any  other  form."— Murphy  v.  U.  S.  (C.  C),  T,  D.  20927;  G.  A.  decision 
(uiipublislu'd )   adirmed. 

Printed  Tissue  Paper. — Tissue  paper  having  certain  colors  in  strii)es  and 
j)laids  printed  or  stamiied  thereon,  and  not  of  one  uniform  color,  are  dutiable  as 
ti.ssue  paper  white  or  colored  and  not  as  printed  matter.  Sustaining  T.  D. 
12;{(»9,  G.  A.  lOSl.    Ivraft  v.  U.  S.  (C.  C),  61  Fed.  Rep.,  398. 

DECISION  UNDER  THE  ACT  OF  1883. 

Crimped  Paper  for  use  in  the  manufacture  of  lamp  shades,  artificial 
flowers,  and  Chinese  lanterns,  etc.,  is  paper  not  specially  provided  for  and  not 
a  manufacture  of  paper.— T.  D.  10888  (G.  A.  383). 

DECISION  UNDER  STATUTES   PRIOR  TO  THE  ACT  OF  1883. 

Tissue  Pai)er  mainly,  but  not  exclusively,  used  for  making  letterpress  copies 
of  letters  or  written  matter  is  dutiable  as  "other  paper  not  otherwise  provided 
for"  and  not  as  "  pajier.  printing,  unsized,  useil  for  books  and  newspapers." — 
Lawrence  v.  Merritt,  127  U.  S.,  113. 


1913 


1909 


1897 


SCHEDULE    M PAPERS    AND   BOOKS.  643 

324.  Papers  wholly  or  partly  covered  with  metal  leaf  or  with  gela- 
tin or  flock,  papers  with  \Tliite  coated  surface  or  surfaces,  calender 
plate  finished,  hand  dipped  niarbleized  paper,  parchment  paper,  and 
lithographic  transfer  paper  not  printed,  25  per  centum  ad  valorem ; 
papers  with  coated  surface  or  surfaces  suitable  for  covering  boxes,  not 
specially  provided  for,  whether  or  not  embossed  or  printed  except  by 
lithographic  process,  40  per  centum  ad  valorem ;  all  other  paper  with 
coated  surface  or  surfaces  not  specially  provided  for  in  this  section ; 
uncoated  papers,  gunnned,  or  with  the  surface  or  surfaces  wholly  or 
partly  decorated  or  covered  with  a  design,  fancy  effect,  pattern,  or 
character,  whether  produced  in  the  pulp  or  otherwise  except  by  litho- 
graphic process,  cloth-lined  or  reenforced  papers,  and  grease-proof  ami 
imitation  parchment  papers  which  have  been  supercalendered  and  ren- 
dered transparent  or  partially  so,  by  whatever  name  known,  all  other 
grease-proof  and  imitation  parchment  papers,  not  specially  provided  for 
in  this  section,  by  whatever  name  known,  bags,  envelopes,  and  all  other 
articles  composed  wholly  or  in  chief  value  of  any  of  the  foregoing  papers, 
not  specially  provided  for  in  this  section,  and  all  boxes  of  paper  or  papier- 
mache  or  wood  covered  with  any  of  the  foregoing  papers  or  covered  or 
lined  with  cotton  or  other  vegetable  fiber,  35  per  centum  ad  valorem ; 
albuminized  or  sensitized  paper  or  paper  otherwise  surface-coated  for 
photographic  purposes,  25  per  centum  ad  valorem ;  plain  basic  papers  for 
albuminizing,  sensitizing,  baryta  coating,  or  for  photographic  or  solar 
printing  processes,  15  per  centum  ad  valoreni. 

411.  Papers  with  coated  surface  or  surfaces,  not  specially  provided  for 
in  this  section,  5  cents  per  pound ;  if  wholly  or  partly  covered  with  metal 
or  its  solutions  (except  as  hereinafter  provided),  or  with  gelatin  or 
flock,  or  if  embossed  or  printed,  5  cents  per  pound  and  20  per  centum 
ad  valorem ;  papers,  including  wrapping  paper,  with  the  surface  dec- 
orated or  covered  with  a  design,  fancy  effect,  pattern,  or  character, 
whether  produced  in  the  pulp  or  otherwise,  but  not  by  lithographic  proc- 
ess, 4i  cents  per  pound ;  if  embossed,  or  wholly  or  partly  covered  with 
metal  or  its  solutions,  or  with  gelatin  or  flock,  5  cents  per  pound  and  20 
per  centum  ad  valorem :  Provided,  That  paper  wholly  or  partly  covered 
with  metal  or  its  solutions,  and  weighing  less  than  fifteen  pounds  per 
ream  of  four  hundred  and  eighty  sheets,  on  a  basis  of  twenty  by  twenty- 
five  inches,  shall  pay  a  duty  of  5  cents  per  pound  and  25  per  centum  ad 
valorem ;  parchment  papers,  and  grease-proof  and  imitation  parchment 
papers  which  have  been  supercalendered  and  rendered  transparent,  or 
partially  so,  by  whatever  name  known,  2  cents  per  pound  and  10  per 
centum  ad  valorem ;  all  other  grease-proof  and  imitation  parchment 
papers,  not  specially  provided  for  in  this  section,  by  whatever  name 
known,  2  (?ents  per  pound  and  10  per  centum  ad  valorem ;  bags,  envelopes, 
printed  matter  other  than  lithographic,  and  all  other  articles  composed 
wholly  or  in  chief  value  of  any  of  the  foregoing  papers,  not  specially  pro- 
vided for  in  this  section,  and  all  boxes  of  paper  or  wood  covered  with 
any  of  the  foregoing  paper,  5  cents  a  pound  and  30  per  centum  ad  va- 
lorem ;  albumenized  or  .sensitized  paper  or  paper  otherwise  surface  coated 
for  photographic  purposes,  30  per  centum  ad  valorem ;  plain  basic  papers 
for  albumenizing,  sensitizing,  baryta  coating,  or  for  photographic  or  solar 
printing  processes,  3  cents  per  pound  and  10  per  centum  ad  valorem. 

418.  All  boxes  made  wholly  or  in  chief  value  of  paper  or  papier-raJlche, 
if  covered  with  surface-coated  paper,  45  per  centum  ad  valorem. 

398.  Surface-coated  papers  not  specially  provided  for  in  this  Act, 
2}  cents  per  pound  and  15  per  centum  ad  valorem ;  if  printed,  or  wholly 
or  partly  covered  with  metal  or  its  solutions,  or  with  gelatin  or  flock, 
3  cents  per  pound  and  20  per  centum  ad  valorem;  parchment  papers,  2 
cents  per  pound  and  10  per  centum  ad  valorem ;  plain  basic  photographic 
papers  for  albumenizing,  sensitizing,  or  baryta  coating,  3  cents  per  pound 
and  10  per  centum  ad  valorem ;  albumenized  or  sensitized  paper  or  paper 
otherwise  surface  coated  for  photographic  purposes,  30  per  centum  ad 
valorem. 

405.  All  fancy  boxes  made  of  paper,  or  of  which  paper  is  the  compo- 
nent material  of  chief  value,  or  if  covered  with  surface-coated  paper, 
V45  per  centum  ad  valorem. 


644  DIGEST   OF    CUSTOMS  DECISIONS. 


1894" 


1890- 


307.  ♦     *     *     jilliimioiiizeil     ur     sensiti/.ed     itaper,     *     ♦     *     30     per 
centum  ad  valnreni. 

3()S.   rarcliiiu'iit  papers,  and  surface-coated  papers,  and   manufactures 
thereof,     »     *     *     :H)  per  centum  ad  valorem. 

419.  *     ♦     *     alltumenized  or  .sensitized  paper,  35  per  c(>ntum  ad  va- 
lorem. 

4l'().   Tapers  known  conunercially  as  surface-coated  papers,  and  manu- 
l  faclures  thereof,     *     *     *     35  per  centum  ad  valorem. 
1883         390.  Paper  boxes,  and  all  other  fancy  boxes,  35  per  centum  ad  valon-m. 

DECISIONS  UNDER  THE  ACT  OB^  1913. 

Crochet  Patterns  composed  of  uncoated  paper,  with  the  surface  partly  cov- 
ered with  a  design  or  pattern,  dutiable  at  the  rate  of  35  per  cent  ad  valorem 
under  paragraph  324.— Dept.  Order  (T.  D.  36523). 

Imitation  Parchment  Paper. — Paragraph  324,  calling  for  certain  kinds  of 
paper,  "  by  whatever  names  known,"  includes  typewriter  paper  of  such  kinds 
and  prevents  it  from  being  dutiable  as  typewriter  paper  under  paragraph  32G. 

There  is  not  sufficient  evidence  in  this  record  to  overcome  the  presumed  cor- 
rectness of  the  collector's  classification  of  the  merchandise  as  iniitation  parch- 
ment paper  under  paragraph  324  and  not  as  typewriter  paper  under  para- 
graph 326.— Stone  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36453;  Ab.  3S462 
affirmed. 

Embossed  Metal-Coated  Paper  Strips. 

"  Gold  r.ouDKKS,"  How  Dutiakle. — Merchandise  invoiced  as  "  gold  borders," 
consisting  of  metal-coated  paper  cut  into  strips,  each  about  2^  feet  long  and  a 
quarter  of  an  inch  wide,  embossed  with  a  small  ornamental  design  and  with  the 
letters  "  P  "  and  "  T,"  left  attached  to  a  very  narrow  border  at  each  end  for 
convenience  in  handling,  used  for  fancy  wrapping  around  candy  boxes  or  simi- 
lar packages,  is  dutiable  as  a  manufacture  of  metal-coated  paper,  and  not  as 
metal-coated  paper  itself,  under  paragraph  324.  It  is  not  dutiable  as  paper  or  a 
nianufacture  thereof  under  paragraph  332. 

Manufacture  of  Paper. — Strips  of  paper  made  up  so  that  nothing  remains 
to  be  done  to  them  before  using  but  to  detach  their  ends  are  so  far  advanced 
in  condition  that  they  are  no  longer  simply  paper,  but  have  become  a  manufac- 
ture of  it.— Kupfer  Bros.  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36423;  (G.  A. 
7852)  T.  D.  36161  affirmed. 

Boxes  Covered  witli  Cotton. — Fancy  boxes  having  the  corners  and  edges 
bound  with  braid  or  gimp  were  classified  as  appliqufid  silk  articles  at  60  per 
cent  ad  valorem  under  paragraph  358. 

It  was  found  that  the  boxes  in  question  are  not  in  chief  value  of  .silk,  but  are 
covered  or  lined  with  cotton.  They  were  held  dutiable  at  35  per  cent  under 
paragraph  324  and  not  as  appliquod  silk  articles.  U.  S.  v.  Hamburger  (5  Cust. 
Appls.,  217;  T.  D.  34382)  and  G.  A.  7597  (T.  D.  34755)  cited.— Ab.  38564. 

Paper  Bo.\es,  Silk  Lined. — Paragraph  324  provides  for  two  classes  of  papier- 
milche,  paper,  or  wood  boxes — (1)  those  "covered  with  any  of  the  foregoing 
papers,"  whether  or  not  lined;  and  (2)  those  "covered  or  lined  with  cotton  or 
other  vegetable  fiber."  It  was  the  congressional  purpose  to  make  this  part  of 
the  paragraph  exclusive  within  its  carefully  prescribed  scope. 

Paper  boxes  covered  with  surface-coated  paper  and  lined  with  silk,  the  silk 
lining  constituting  the  chief  value  of  the  merchandise,  are  not  dutiable  as 
manufactures  in  chief  value  of  silk  (par.  318),  but  as  "all  boxes  of  paper 
•     *     *     covered  with  any  of  the  foregoing  papers"   (par.  324),  by  reason  of 


SCHEDULE    M — PAPEl^S   AND   BOOKS.  645 

the  obvious  purpose  of  Congress  to  make  that  provision  exclusive. — U.  S.  v. 
Park  &  Tilford  (Ct.  Oust.  Appls.),  T.  D.  36983;  Ab.  39582  affirmed. 

Parchment  Paper. — Vegetable  parchment  is  synonymous  with  parchment 
paper  and  dutiable  accordingly  under  paragraph  324.  rather  than  free  of  duty 
under  paragraph  568  as  "parchment  and  vellum."— T.  D.  35526  (G.  A.  7736). 

Perlmutter  Paper,  with  a  coating  attached  to  the  paper  with  a  gelatin  bind- 
ing, the  gelatin  not  being  on  the  outside  exposed  surface,  is  dutiable  at  the  rate 
of  35  per  cent  ad  valorem  under  paragraph  324  as  paper  with  coated  surface  or 
surfaces  not  specially  provided  for,  rather  than  at  the  rate  of  25  per  cent  ad 
valorem  under  the  same  paragraph  as  paper  partly  covered  with  gelatin. — 
Dept.  Order  (T,  D.  36015). 

Script  Letters  and  Words  made  of  surface-coated  paper  and  embossed, 
classified  at  35  per  cent  ad  valorem  under  paragraph  324,  were  claimed  dutiable 
as  papers,  cut,  die  cut,  or  stamped  into  designs  or  shapes,  such  as  initials,  etc. 
(par.  332).  Protest  overruled.  U.  S.  v.  Wyman  (4  Ct.  Cust.  Appls.,  411;  T.  D. 
33851)   noted.— A  b.  38031. 

Labels,  etc.,  of  Surface-Coated  Paper  dutiable  at  the  rate  of  35  per  cent 
ad  valorem  as  articles  composed  wholly  or  in  chief  value  of  surface-coated 
paper  under  paragraph  324. — Dept.  Order  (T.  D.  35841). 

Surface-Coated  Paper. — Paper,  both  surfaces  of  which  have  been  completely 
covered  with  a  coat  of  varnish  without  thoroughly  saturating  the  paper,  is 
properly  dutiable  as  surface-coated  paper  under  paragraph  324,  as  here  classi- 
fied, rather  than  under  paragraph  332  as  paper  not  specially  provided  for. 
Knauth  v.  U.  S.  (4  Ct.  Cust.  Appls.,  11;  T.  D.  33199)  distinguished.— T.  D. 
85496  (G.  A.  7732). 

Paper  Coated  with  a  solution  of  powdered  tin  and  suitable  for  use  in  cover- 
ing the  edges  of  boxes  is  properly  dutiable  under  the  provision  in  paragraph 
324  for  "  papers  with  coated  surface  or  surfaces  suitable  for  covering  boxes," 
rather  than  under  the  provisions  in  said  paragraph  for  "papers  wholly  or 
partly  covered  with  metal  leaf,"  or  "  paper  with  coated  surface  or  surfaces  not 
specially  provided  for."- T.  D.  36588  (G.  A.  7945). 

Paper,  Uncoated. — It  was  found  that  the  paper  in  question  is  uncoated 
paper,  on  one  surface  of  which  is  printed  various  colors,  either  embossed  or 
calendered  after  printing,  and  used  exclusively  as  a  box  paper.  It  was  held 
dutiable  at  35  per  cent  under  paragraph  324  as  an  imcoated  paper  with  the 
surface  decorated  or  covered  with  a  design. — Ab.  38459. 

White  Surface-Coated  Paper,  Flint  Glazed,  suitable  for  covering  boxes,  is 
properly  dutiable  under  the  provision  in  paragraph  324  for  "  papers  with  coated 
surface  or  surfaces  suitable  for  covering  boxes."  rather  than  under  the  pro- 
vision in  said  paragraph  for  "  papers  with  white-coated  surface  or  surfaces, 
calender  plate  finished."— T.  D.  35878  (G.  A.  7808). 

Waterproof  Wrapping  Papers. — Oilcloth,  or  reinforced  wrapping  papers, 
and  oiled  wrapping  papers  and  imitation  parchment  wrapping  papers  are  duti- 
able under  paragraph  324. — Dept.  Order  (T.  D.  34183). 

Wrapping  Paper  with  a  Surface  Design  dutiable  at  35  per  cent  ad  valorem 
under  paragraph  324.— Dept.  Order  (T.  D.  34046). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Baryta-Coated  Paper. — The  paper  is  claimed  dutiable  at  30  per  cent  ad 
valorem  under  thf  provision  in  paragraph  411  for  "  albumenized  or  sensitized 
paper  or  paper  otherwise  surface  coated  for  photographic  purposes."     Tlie  paper 


646  DIGEST   OF   CUSTOMS   DECISIONS. 

is  ii  "  coated  paper,"  and  it  is  to  be  assumed  that  it  was  coated  with  baryta 
to  athipt  it  for  use  for  photojrraphic  purposes.  We  hold  the  merchandise  duti- 
able as  claimed.  Note  ruling'  as  to  photographic  paiKM-,  G.  A.  4125  (T.  D. 
10229).— Ab.  2r>384  (T.  D.  31524). 

Blue-Print  Paper. — I'aper  used  for  makinji  blue-print  paper  and  like  papers 
for  solar  printing  purposes  dutiable  under  paragraph  411  as  "  plain  basic  papers 
for  albuinenizing,  sensitizing,  baryta  coating,  or  for  photographic  or  .solar  print- 
ing proce.s.ses,"  rather  than  under  paragraph  409.  as  printing  paper  "  suitable 
for  the  printing  of  books  and  newspapers  "  not  specially  provided  for.  G.  A. 
5031   (T.  D.  23378)  distinguished.— T.  D.  32654  (G.  A.  7379). 

Decalcomania  Paper. — The  paper  is  coated  with  a  vegetable  gum  and 
alumina,  and  the  substance  alumina  used  in  the  solution  to  coat  the  paper  is  not 
a  metal,  nor  has  it  in  any  respect  the  form  or  character  of  a  metal.  To  consti- 
tute a  paper  coated  with  metal  or  its  solutions,  the  paper  must  have  a  coating 
in  which  metal,  as  metal,  is  present.  Note  ruling  of  the  board  in  Ab.  24528 
(T.  D.  31207).  The  claim  in  the  protest  at  5  cents  per  pound  under  paragraph 
411,  as  surface-coated  paper,  is  sustained.— Ab.  26512  (T.  D.  31851). 

Decorated  Surface-Coated  Paper. — A  coated  paper  which  exhibits  a  design 
or  pattern  upon  its  surface  is  dutiable  under  the  provision  in  paragraph  411 
for  "  papers  with  coated  surface  or  surfaces  "  rather  than  under  the  provision 
in  said  paragraph  for  "papers,  inclutling  wrapping  paper,  with  the  surface  dec- 
oated  or  covered  with  a  design,  fancy  effect,  pattern,  or  character,"  the  former 
being  construed  to  relate  to  "  coated  "  and  the  latter  to  "  uncoated  "  papers. — 
r.  D.  31101   (G.  A.  7131). 

Embossed  Paper  With  a  Stamped  Design. — Besides  the  corrugated  and  era- 
bossed  effect  on  the  importation  there  is  impressed  on  it  a  surface  figure  or  de- 
sign which  makes  of  the  paper  something  more  than  plain  pajter  embo.s.sed.  It 
was  properly  assessetl  under  paragraph  411.  Dunn  v.  U.  S.  (2  Ct.  Cust.  Appls., 
65).— Steinman  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32985;  (G.  A.  Ab.  28407) 
T.  D.  32507  affirmed. 

Grease-Proof  and  Onionskin  Paper. — Grease-proof  paper  chiefly  used  for 
wrapping  lard  and  other  oleaginous  substances  dutiable  under  paragraph  411, 
and  not  as  onionskin  paper  under  paragraph  413. — Dept.  Order  (T.  D.  32152). 

Grease-proof  pai)er  used  largely  for  wrapping  oleaginous  substances,  and  which 
answers  to  the  approved  metho<ls  of  testing  such  papers,  held  dutiable  under 
the  provision  in  paragraph  411  for  "  all  other  grease-proof  and  imitation  parcli- 
ment  papers,  by  whatever  name  known,"  rather  than  as  a  "  wrapping  paper  " 
under  paragraph  415.— T.  D.  30767  (G.  A.  7065). 

Gummed  Paper. — Paper  coated  on  one  side  with  a  gummy  substance,  and 
intended  for  xise  in  making  labels  and  paper  boxes,  is  dutiable  as  "  paper  with 
coated  surface  or  surfaces."  under  paragraph  411,  that  provision  being  descrip- 
tive in  its  terms  and  precisely  describing  the  merchandise. — T.  D.  31142  (G.  A. 
7138). 

Imitation  Parchment  Papers. — Under  the  tariff  act  of  August  5,  1909, 
grease-proof  and  imitation  parchment  papers  are  dutiable  under  the  provision 
therefor  in  paragraph  411,  rather  than  as  "  manifold  "  pajier  under  paragrapli 
413,  even  when  suitable  for  manifolding. 

In  construing  the  application  of  the  provisions  for  "  all  other  grease-proof 
and  imitation  parchment  papers,"  by  whatever  name  known,  and  "  manifold  " 
paper,  as  applie<l  to  imitation  parchment  papers,  consideration  mu.st  be  given  to 
the  evident  intent  of  Congress  to  group  within  the  same  classification,  without 


SCHEDULE    M PAPERS    AND   BOOKS.  647 

regard  to  trade  names,  all  parchment  and  imitation  parchment  papers. — T.  D. 
33238  (G.  A.  7438). 

Parchment  paper  is  made  from  vegetable  fiber,  not  from  wood  pulp,  is  un- 
sized, and  is  treated  with  dilute  sulphuric  acid.  It  is  dull  in  finish,  dense,  hard, 
and  hornlike.  It  is  grease  proof,  waterproof,  translucent,  and  is  much  more 
tenacious  than  the  original  material. 

Specific  enumeration  of  an  article  governs  as  against  a  general  classification 
always,  and  the  merchandise  here  would  seem  to  be  specifically  named  in  para- 
graph 441,  providing  for  "  imitation  parchment  papers  which  have  been  super- 
calendered  and  rendered  transparent  or  partly  so  by  whatever  name  known." — 
Germania  Importing  Co.  v.  U.  S.  (Ct.  Gust.  Appls.),  T.  D.  33221;  (G.  A.  7383) 
T.  D.  32734  affirmed. 

A  thin  sulphite  paper,  claimed  to  be  dutiable  as  wrapping  paper  not  specially 
provided  for  under  paragraph  415.  was  held  properly  classified  as  grease-proof 
imitation  parchment  paper  (par.  411).— Ab.  30796  (T.  D.  33031). 

Paper  called  "  Congo  tracing "  or  "  parchment  Congo,"  being  an  imitation 
parchment  paper  and  grease  proof,  is  dutiable  under  the  specific  provision  there- 
for in  paragraph  411. 

As  this  act  differs  materially  from  its  predecessor  in  respect  to  the  dutiable 
classification  of  imitation  parchment  paper,  decisions  under  the  earlier  statute 
do  not  control.— T.  D.  33190  (G.  A.  7430). 

Jewelry  Boxes  were  claimed  dutiable  under  paragraph  411  as  boxes  of 
paper  or  wood  covered  with  paper.  It  was  found  that  the  boxes  are  of  wood 
and  paper,  wood  chief  value,  lined  with  cotton,  velvet,  or  cotton-silk  material 
and  covered  with  surface-coated  paper.  Held  that  the  lining  of  the  boxes  does 
not  change  their  status  as  boxes  of  wood.  U.  S.  v.  Zinn  (2  Ct.  Cust.  Appls., 
419;  T.  D.  32171)  noted.— Ab.  31389  (T.  D.  33217). 

Metal-Coated  Paper. — It  is  a  well-established  rule  that  where  statutory  lan- 
guage has  been  given  a  long-continued  administrative  construction,  and  there 
is  a  reenactment  of  the  statute  in  substantially  the  same  language,  it  is  pre- 
sumed the  administrative  construction  was  adopted. 

Reviewing  the  history  of  the  relevant  clause  in  tariff  act  of  1909  and  the  con- 
struction given  to  the  previous  acts,  paper,  whether  plain  or  surfaced  to  be 
coated,  metal  coated,  is  found  to  be  dutiable  under  paragraph  411  of  that  act 
as  "  papers  with  coated  surface  or  surfaces,  if  wholly  or  partly  covered  with 
metal  or  its  substitutes,"  at  5  cents  per  pound  and  20  per  cent  ad  valorem. — 
Kupfer  Bros.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32041;  (G.  A.  7169)  T.  D.  31298 
affirmed. 

Bags  Made  of  Paper  having  a  surface  design  were  held  properly  classified 
under  paragraph  411.— Ab.  32558  (T.  D.  33511). 

Surface-Coated  Paper  Boxes,  Embossed. — Paragraph  481,  providing  that 
if  two  or  more  rates  of  duty  shall  be  applicable  to  any  imported  article,  it  is 
dutiable  at  the  highest  of  such  rates,  will  be  construed  in  case  of  ambiguity  in 
favor  of  the  importer. 

But  where  there  is  no  ambiguity,  the  highest  rate  must  be  applied ;  and  paper 
boxes  covered  with  embossed  surface-coated  paper  are  dutiable  under  para- 
graph 411.— Woolworth  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31119;  (G.  A. 
7025)  T.  D.  30642  affirmed. 

The  proviso  to  paragraph  411  simply  carves  out  of  the  general  provision  for 
metal-coated  papers  in  the  preceding  part  of  the  paragraph  an  exception  cover- 
ing light-weight  metal-coated  papers,  making  a  separate  provision  for  the  latter. 
The  paragraph  after  that  provides  for  certain  other  varieties  of  paper  and 
finally  imposes  duty  on  "  all  boxes  of  paper  or  wood  covered  with  any  of  the 


648  DIGEST   OF   CUSTOMS   DECISIONS. 

foregoinjc  p:iikt."  llcld  lliat  this  in-(>\  isidii  relates  to  all  papers  previously 
liieutioued  in  tiie  para.i.'rapli. 

No  presumption  can  arise  in  favor  of  an  importer  from  the  presence  of  two  or 
more  equally  specific  provisions  in  tlie  tariff  on  the  ^Tound  that  Conjjrress  could 
not  have  intended  to  enact  repuj^nant  provisions,  for  Conjjress  has  expressly 
provided  for  such  continj^encies  in  paragraph  481.  which  requires  the  application 
of  the  hifihest  rates  where  two  or  more  rates  of  duty  are  applicahle. 

Boxes  made  of  paper  covered  with  embossed  surface-coated  paper  are  men- 
tioned specifically  in  paragraph  411,  while  paragraph  418  only  provides  for 
boxes  made  of  paper,  if  covered  by  surface-coated  paper,  and  does  not  mention 
such  paper  when  embossed.  Held,  accordingly,  that  such  boxes  when  covered 
with  embossed  surface-coated  paper  are  dutiable  under  paragraph  411. — T.  D, 
30642  (G.  A.  702;"))  ;  affirmed  by  T.  D.  31119  (Ct.  Oust.  Appls.),  supra. 

Paper  Forms. — Paragi-aph  415  applies  only  to  papers,  plain  or  printed,  but 
not  lithographed.  The  merchandise  here — embossed  paper  ornaments  compo.sed 
in  chief  value  of  metal-coated  paper — are  clearly  subject  to  the  terms  of  para- 
graph 411  and  are  dutiable  thereuuder.  Knauth  v.  U.  S.  (3  Ct.  Gust.  Appls., 
183;  T.  D.  324G5)  ;  U.  S.  v.  Fuld  (4  Ct.  Cust.  Appls.,  — ;  T.  D.  33476)  dis- 
tinguished.—U.  S.  V.  Wyman  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  33851;  (G.  A.  Ab. 
31200)  T.  D.  .'53145  and  (G  A.  Ab.  31669)  T.  D.  33280  reversed. 

Paper  With  Surface  Design. — The  paper  of  the  importation  has  an  em- 
l)Ossed  surface  design  and  is  intended  for  use  as  covers  for  books  and 
pamphlets.  The  proviso  to  paragraph  415,  relating  to  embossed  paper,  is  lim- 
ited to  such  embossed  paper  as  appears  in  the  form  of  design  and  shapes  like 
those  there  specified.  The  proviso  does  not  apply  to  this  importation. — 
Steinman  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33477;  (G.  A.  Ab.  29184)  T.  D. 
32681  affirmed. 

Parchment  Spinning  Paper. — Strips  of  parchment  paper  three-fourths  of  an 
inch  in  width,  designed  to  be  lapped  around  the  roller  in  a  worsted  yarn  spiTj- 
ning  machine,  and  assessed  as  paper  "  strips "  under  paragraph  415,  were 
claimed  to  be  dutiable  as  "  parchment  paper  "  (par.  411).  Protests  sustained. — 
Ab.  24571   (T.  D.  31207). 

Printed  Matter  on  Coated  Paper. — The  merchandise,  in  the  shape  of  indi- 
vidual prints  or  pictures  to  be  used  as  illustrations  in  a  monthly  periodical,  is 
color  prints  made  on  coated  paper  from  metal  half-tone  plates,  and  properly 
subject  to  classification  under  paragraph  411,  as  printed  matter  on  coated 
paper,  rather  than  as  "  printed  matter  not  specially  provided  for,"  as  claimed. — 
Ab.  25810  (T.  D.  31675). 

Razor  Boxes. — Paper  boxes  covered  with  embossed  surface-coated  paper  are 
covered  by  paragraph  411,  and  likewise  by  paragraph  418.  The  provisions  in 
both  paragraphs  for  the  said  goods  have  been  held  to  be  equally  specific,  and 
it  has  been  further  determined  that  the  provisions  of  paragraph  481  require 
that  the  higher  of  these  applicable  rates  shall  be  applied  on  paper  boxes  cov- 
ered with  embossed  surface-coated  paper.  Wool  worth  v.  U.  S.  (1  Ct.  Cust. 
Appls.,  120;  T.  D.  31119).— Ab.  27615  (T.  D.  32161). 

Roentgen-Ray  Paper. — Paper  coated  with  salts  of  the  metals  barium  and 
platinum  was  held  to  bo  dutiable  as  surface-coated  paper  under  paragraph 
411.— Ab.  24528  (T.  D.  31207). 

Sand  Paper  classified  as  surface-coated  paper  under  paragraph  411  was 
clain)ed  dutiable  as  a  nonenumerated  manufactured  article  (par.  480).  Protests 
overruled.— Ab.  37663. 

Supercalendered  and  Embossed  Grease-Proof  Paper. — A  supercalendered 
imitation  parchment   and  grease-proof  paper,   exhibiting  an   embossed  design 


SCHEDULE  M— PAPERS  AND  BOOKS.  649 

or  fancy  effect  on  the  surface  of  the  paper,  is  more  specifically  provided  for  as 
"  grease-proof  and  imitation  parchment  papers  which  have  been  supercalendered 
and  rendered  transparent,  or  partially  so,  by  whatever  name  known,"  under 
paragraph  411,  than  as  "  papers,  including  wrapping  paper,  with  the  surface 
decorated  or  covered  with  a  design,"  under  the  same  paragraph. — T.  D.  31133 
(G.  A.  7136). 

Vegetable  Parchment  Paper  With  Cotton  Mesh  Back. — The  importation 
is  known  as  parchment  cloth ;  it  is  made  of  parchment  paper  and  cotton  cloth, 
the  parchment  paper  being  the  component  of  chief  value.  Its  use  does  not 
appear  by  proof,  but  its  apparent  characteristics  indicate  an  article  differing 
from  either  paper  or  cotton  cloth  taken  alone,  and  with  distinguishing  character- 
istics of  its  own.  It  was  properly  classified  by  the  collector  as  a  manufacture  of 
parchment  paper  and  cotton  cloth,  dutiable  under  paragraph  411.  Knauth, 
Nachod  &  Kuhne  (T.  D.  24912).— Stursberg,  Schell  &  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  32963;  (G.  A.  Ab.  27801)  T.  D.  32297  affirmed. 

Window  Paper. — The  record  satisfies  us  that  the  paper  in  the  form  in  which 
it  is  here  imported  is  not  a  wall  hanging,  and  we  hold  that  it  was  error  to  so 
classify  it.  We  sustain  the  claim  at  4i  cents  per  pound  under  paragraph  411, 
and  modify  the  decision  of  the  collector  to  that  extent.— Ab.  26611  (T.  D.  31866). 

Windowphanie  Paper. — The  paper  of  the  importation  has  been  subjected  to 
processes  by  which,  after  a  finished  design  in  colors  had  been  Imprinted  on  it, 
it  was  saturated  with  linseed  oil  and  no  varnish  or  other  substance  was  applied 
to  produce  an  added  surface.  This  is  not  a  surface-coated  paper.  It  is  dutiable 
as  a  "  paper  with  the  surface  decorated  or  covered  with  a  design,  fancy  effect, 
pattern,  or  character,  but  not  by  lithographic  process,"  under  paragraph  411. — 
Knauth,  Nachod  &  Kuhne  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33199;  (G.  A. 
7393)  T.  D.  32829  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897 

Blue-Print  Paper. — Merchandise  classified  under  paragraph  398,  relating  to 
"plain  basic  photographic  papers  for  albumenizing,  sensitizing,  or  baryta  coat- 
ing," was  claimed  to  be  dutiable  under  paragraph  396  as  printing  paper  suitable 
for  books  and  newspapers.     Protests  overruled. — Ab.  22751  (T.  D.  30364). 

Borders. — Articles  known  as  "  borders,"  made  from  metal  surface-coated 
paper,  are  dutiable  under  paragraph  407  at  the  rate  of  35  per  cent  ad  valorem 
as  manufactures  of  paper. 

Articles  made  from  metal  surface-coated  paper  are  not  dutiable  according  to 
the  component  of  chief  value,  but  being  made  from  surface-coated  paper  are 
dutiable  as  manufactures  of  paper,  G.  A.  1125  cited  and  followed. — T.  D.  23421 
(G.  A.  5046). 

Box  Tops  of  Paper,  each  embellished  with  a  design  embossed  thereon  and 
silvered  or  gilded  by  blocking  from  leaf  metal,  although  cut  from  wall  paper, 
are  not  dutiable  as  paper  hangings,  having  ceased  to  be  such,  but  are  dutiable 
under  the  provisions  of  paragraph  407  as  manufactures  of  paper  not  specially 
provided  for.  G.  A.  5814  (T.  D.  25676)  distinguished;  G.  A.  5987  (T.  D.  26212) 
cited  and  followed.— T.  D.  27308  (G.  A.  6352). 

Chinese  Paper  Money,  for  use  in  joss  houses,  is  dutiable  as  a  manufacture 
of  paper  not  specially  provided  for,  and  not  as  metal-coated  paper.  So-called 
"  lucky  papers,"  used  for  decorative  purposes,  are  dutiable  as  metal-coated 
paper.    De  Jonge  v.  Magone  (159  U.  S.,  562)  cited.— T.  D.  23064  (G.  A.  4927). 

Coated  Paper  Fluorescent  Screens,  a  class  of  articles  made  from  coated 
paper,  mounted  on  wooden  frames,  with  cotton  backing,  being  in  chief  value  of 
paper,  are  dutiable  at  35  per  cent  ad  valorem  under  paragraph  407. 


650  DIGEST   OF   CUSTOMS  DECISIONS. 

All  nrtifle  comjiosod  in  chiof  viilue  i)f  surface-coated  paper  is  dutiaMe  wn  n 
niaiiufaeture  ()f  paper  unless  otherwise  specially  provided  for,  and  even  tlionsh 
the  coatins  of  the  paper  be  of  more  value  than  the  basic  paper  itself,  neverthe- 
less the  surface-coated  paper  must  be  consideretl  as  the  component  element  and 
not  the  chemical  which  is  used  to  coat  the  paper. — T.  D.  2442.5  (G.  A.  5337). 

Etiquettes. — Small  labels  or  tickets,  known  as  etiquettes,  having  the  words 

"No.  yds.   "  printed   thereon,  are  dutiable   under  parajrraph   403  as 

printed  matter,  and  are  not  dutiable  under  paraj^raph  407  as  manufactures  of 
paper.— T.  D.  24745  (G.  A.  54.56). 

Gummed  Paper. — Paper  coated  on  one  side  with  mucilage,  and  intended  for 
use  in  making  labels  and  paper  boxes,  is  dutiable  as  paper  not  specially  provided 
for  under  paragraph  402,  and  not  as  a  manufacture  of  paper.  G.  A.  228,  3700. 
4794,  and  De  Jonge  v.  Magone  (159  U.  S.,  562)  cited  and  followed.— T.  D.  22723 
(G.  A.  4S.37). 

Imitation  Parchment  Grease-Proof  Paper  held  to  be  dutiable  as  paper  not 
specially  provided  for  under  the  provisions  of  paragraph  402.  Germania  Im- 
porting Co.  V.  U.  S.  (T.  D.  26876),  affirming  G.  A.  6060  (T.  D.  26442),  cited  and 
followed.— T.  D.  26918  (G.  A.  6232). 

Grease-proof  paper,  known  as  imitation  parchment  paper,  and  used  chiefly 
for  wrapping  purposes.  Held  dutiable  under  paragraph  402  as  paper  not 
specially  provided  for,  and  not  under  paragraph  390  as  printing  paper. — Ger- 
mania Importing  Co.  v.  U.  S.  (C.  C),  T.  D.  26S70 ;  (G.  A.  6060)  T.  D.  26442 
afllrmed. 

Initial  Letters  cut  or  stamped  out  of  paper  gilded  with  gold  leaf  are  dutiable 
as  manufactures  of  paper  not  specially  provided  for  under  paragraph  407.  Such 
articles  are  no  longer  paper,  but  a  maimfacture  of  paper,  having  lost  their 
character  as  paper  by  a  process  of  manufacture  which  gave  them  a  new  name, 
character,  and  use.  The  process  by  which  such  letters  are  made  is  not  print- 
ing.— T.  D.  23419  (G.  A.  .5044). 

Litliograpliic  Transfer  Paper  is  not  dutiable  as  a  manufacture  of  paper, 
but  is  dutiable  as  paper  not  otherwise  specially  provided  for  under  paragraph 
402  at  the  rate  of  25  per  cent  ad  valorem.  U.  S.  v.  Hunter  (unpublished)  dis- 
tinguished. Hartranft  v.  Weigmann  (121  TJ.  S.,  615)  and  Dejonge  r.  Magone 
(159  U.  S.,  562)  followed.— T.  D.  22584  (G.  A.  4794). 

Marbleized  Paper. — A  handmade  surface-coated  paper  is  dutiable  under  the 
provisions  of  paragraph  401  as  handmade  paper,  decorated,  and  not  as  surface- 
coated  paper,  not  .specially  provided  for,  under  paragrapli  398.  U.  S.  v.  Seyd 
(T.  D.  28514)  and  Benneche  v.  U.  S.  (1.53  Fed.  Rep.,  861;  T,  D.  28075)  fol- 
lowed.—T.  D.  28593  (G.  A.  6687). 

Parchment  Paper  with  Cotton  Back,  paper  being  the  component  material 
of  chief  vahu',  is  dutiable  as  manufactures  of  paper  under  i)aragrapli  407  and 
not  as  parchment  paper  under  paragraph  .398.  G.  A.  .5331  (T.  D.  24393)  distin- 
guished ;  Neuss  V.  U.  S.  (T.  D.  17002)  and  Berbecker  r.  llobertson  (152  U.  S., 
373;  14  Sup.  Ct.  Rep.,  .590)  followed.— T.  D.  24912  (G.  A.  .5.542). 

Parchment  Paper  Perforated. — The  merchandise  consisted  of  sheets  of 
parchment  paper  in  which  holes  were  cut  along  each  side.  The  importers 
objected  to  its  classification  as  manufactures  of  paper  under  paragraph  407, 
contending  that  it  should  have  been  classified  under  paragraph  398,  relating  to 
parchment  papers.     I'rotest  sustained. — Ab.  14974  (T.  D.  28074). 

Photographic  Paper. — Paper  surface  ooated  with  baryta,  expressly  for 
photographic  purposes  and  suitable  for  ultimate  use  as  such,  is  dutiable  at  30 
per  cent  ad  valorem  under  the  provision  in  paragraph  398  for  "  albumenized  or 
sensitized  paper,  or  paper  otherwise  surface  coated  for  photographic  purposes," 


SCHEDULE  M PAPERS  AND  BOOKS.  651 

and  not  at  2i  cents  per  pound  and  15  per  cent  ad  vahjrem  under  the  provision  in 
the  same  paragraph  for  "  surface-coated  paper  not  specially  provided  for." — 
T.  D.  19229  (G.  A.  4125). 

Plain  Paper  Boxes. — The  cover  of  the  boxes  is  slightly  rounded,  and  some  of 
the  boxes  are  supplied  with  a  kind  of  padding  to  protect  and  secure  the  goods 
to  be  packed  therein.  The  merchandise  is  used  by  retailers  to  box  such  articles 
as  hatpins,  knives,  scarfpins,  combs,  etc.  They  are  the  ordinai-y  plain  paper 
boxes  to  be  used  to  inclose  a  fancy  article,  and  the  claim  in  the  protest  that 
the  merchandise  is  «lutiable  at  35  per  cent  under  paragraph  407  is  sustained. — 
Ah.  21302  (T.  D.  29790). 

Roentgen-Ray  Screens. — Paper  covered  with  barium  platinum  cyanide  crys- 
tals, used  to  show  the  shadows  produced  by  the  Roentgen  machine,  is  not  a 
manufacture  of  paper,  but  is  dutiable  as  a  surface-coated  paper  under  para- 
graph 398  at  the  rate  of  2i  cents  per  pound  and  15  per  cent  ad  valorem. 

The  addition  of  the  chemical  preparation  does  not  alter  the  character  of  the 
article  as  paper.  To  amount  to  a  manufacture  there  must  be  a  new  name,  char- 
acter, and  use.    G.  A.  4837  cited  and  followed.— T.  D.  23322  (G.  A.  5009). 

Wood  Pulp  Parchment  Paper. — Paper  made  from  wood  pulp,  subjected  only 
to  the  single  process  of  immersion  in  an  alkaline  solution,  and  not  commercially 
known  as  parchment  paper,  imported  under  the  tariff  act  of  1894,  is  dutiable  at 
20  per  cent  ad  valorem  under  paragraph  310  of  said  act  as  paper  not  specially 
provided  for  and  not  as  "  parchment  paper  "  under  paragraph  308  of  said  act. 
Such  paper,  when  imported  under  the  act  of  1897,  is  dutiable  as  paper  not  spe- 
cially provided  for  at  25  per  cent  ad  valorem  under  paragraph  402  and  not  as 
parchment  paper  under  paragraph  398  of  said  act.  U.  S.  v.  C.  D.  Stone  &  Co., 
acquiesced  in  by  the  Treasury  Department  in  T.  D.  22064,  followed. — T.  D. 
22163  (G.  A.  4701). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Cotton-Cloth-Lined  Envelope  Paper  (cotton  cloth  chief  value)  is  dutiable 
as  a  manufacture  of  cotton  and  not  as  paper  nor  as  a  manufacture  of  paper. — 
T.  D.  17149  (G.  A.  3466). 

Foil  Paper. — So-called  tin-foil  or  silver-foil  paper  is  dutiable  as  a  surface- 
coated  paper  and  not  as  silver  paper. — T.  D.  18627  (G.  A.  4025). 

Gummed  Paper  is  dutiable  as  paper  not  otherwise  provided  for  and  not  as 
surface-coated  paper.— T.  D.  176.52  (G.  A.  3700)  ;  T.  D.  18155  (G.  A.  3912). 

Parchment  Paper. — Certain  paper  made  from  wood  pulp,  commercially 
known  as  imitation  parchment  paper,  "  parchment  No.  2,"  or  grease-proof 
wrapping  paper,  dutiable  at  20  per  cent  ad  valorem. — Dept.  Order  (T.  D. 
22064). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cases  for  Chocolate  Cigarettes. — Double  cases,  one  fitting  inside  the  other, 
for  use  as  receptacles  for  sticks  of  chocolate  wrapped  in  tissue  paper,  in 
imitation  of  cigarettes,  and  the  words  "  Huyler's  cigarettes  "  stamped  on  the 
case,  the  cases  made  of  surface-coated  paper  in  imitation  of  leather,  are 
dutiable  as  manufactures  of  surface-coated  paper  and  not  as  smokers'  arti- 
cles.—T.  D.  12806  (G.  A.  1402). 

Chinese  Playing  Cards. — Strips  of  cardboard  colored  red  on  both  sides,  the 
form  and  size  of  Chinese  playing  cards,  used  as  counters  or  adjuncts  to  such 
cards,  held  to  be  dutiable  as  surface-coated  paper  and  not  as  playing  cards. — 
T.  D.  13768  (G.  A.  1962). 


652  DIOEST   OF   CUSTOMS   DECISIONS. 

Chrome  Paper  used  by  linid^'riiiilitTs  in  printing  chromes  is  dutiable  as 
surface-coated  paper.— T.  D.  12312  (G.  A.  1084). 

Paper  Made  to  Imitate  Stained  Window  Glass  is  dutiable  as  pap(>r  not 
specially  provided  for.— T.  D.  12306  (G.  A.  1078). 

Paper  Mesh,  a  net  or  meshed  fabric  composed  of  cotton  thread  covered  with 
surface-coated  paper  (surface-coated  paper  chief  value),  held  dutiable  as  a 
manufacture  of  surface-coated  paper  and  not  as  a  manufacture  of  metal,  a 
manufacture  of  cotton,  or  a  manufacture  of  paper. — T.  D.  13952  (G.  A    2057). 

Surface-Coated  Papers. — All  papers  which  have  been  advanced  from  the 
condition  of  plain  paper  by  being  coated  with  coloring  or  other  substantial  mat- 
ter and  have  been  linished  by  the  process  peculiar  to  that  trade  are  surface- 
coated  papers  and  entitled  to  that  designation  in  contradistinction  to  plain 
pai)er  and  papers  colored  in  wood  pulp. 

Paper  in  sheets  so  coated  upon  the  one  surface  with  coloring  or  other  mat- 
ter, and  otherwise  finished,  as  to  imitate  wood  or  marble  and  embossed  and 
watered  fabrics,  called  "  wood  paper,"  "  morocco  paper,"  "  watered  paper," 
"  embossed  paper,"  and  "  embossed  paper  watered,"  held  to  be  surface-coated 
paper.— T.  D.  11195  (G.  A.  554). 

Waterproof  Patent  Parking,  composed  of  surface-coated  paper  and  cotton 
netting  (surface-coated  paper  chief  value),  is  dutiable  as  a  manufacture  of 
surface-coated  paper  and  not  as  a  manufacture  of  cotton  or  a  manufacture  of 
paper.— T.  D.  15470  (G.  A.  2819). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Gummed  Paper  for  use  in  making  labels  and  paper  boxes  is  dutiable  as 
paper  not  provided  for  and  not  as  a  manufactui-e  of  paper. — T.  D.  10G44 
(G.  A.  228). 

Papers  Coated,  Colored,  and  Embossed  to  imitate  leatlier  and  papers 
coated  with  flock  to  imitate  velvet  are  dutiable  as  paper  hangings  not  specially 
enumerated  and  not  as  manufactures  of  paper. — Dejonge  v.  Magone,  159  U.  S., 
562. 

.32.'>.  Pictures,  calendars,  cards,  booklets,  labels,  flaps,  cigar  bands, 
placards,  and  other  articles  composed  wholly  or  in  chief  value  of  pai)er 
litiiograiihically  printei!  in  whole  or  in  i)art  from  stone,  gelatin,  metal,  or 
other  material  (except  boxes,  views  of  American  scenery  or  objects,  and 
nuisic,  and  illustrations  when  forming  a  part  of  a  periodical  or  news- 
pai)er  or  of  bound  or  unbound  books,  accompanying  the  same,  not  spe- 
cially provided  for  in  this  section)  shall  pay  duty  at  the  following  rates: 
Labels  and  flaps  printed  in  less  than  eight  colors  (bronze  j)rinting  to  be 
counted  as  two  colors),  but  not  printed  in  whole  or  in  part  of  metal  leaf, 
15  cents  per  pound;  cigar  bands  of  the  same  innnber  of  colors  and  i)rint- 
ings,  20  cents  jK-r  pound;  labels  and  flajis  jirinted  in  eight  or  more  colors 
(bronze  luMnting  to  be  counted  as  two  colors),  but  not  i»rint('(l  in  whole  or 
1913  in  part  of  metal  leaf,  20  cents  per  pound;  cigar  bands  of  the  same  num- 
ber of  colors  and  printings,  25  cents  per  pound;  labels  and  flaps  printed 
in  whole  or  in  part  of  metal  leaf,  35  cents  per  pound  ;  cigar  bands  printed 
in  whole  or  in  piirt  of  metal  leaf,  40  cents  per  pound  ;  booklets,  7  cents 
per  pound;  all  other  articles  not  exceeding  eight  one-thousandtlis  of  an 
inch  in  thickiK^ss,  15  cents  per  pound;  exceeding  eight  one-thousandths 
of  an  inch  and  not  exceeding  twenty  one-thousandths  of  an  inch  in  thick- 
ness and  less  than  thirty-five  scpiare  inches  cutting  size  in  dimension,  5 
cents  per  pound;  exceeding  eight  and  not  exceeding  twenty  one-thou- 
sandths of  an  inch  in  thickness  and  thirty-five  s(|u;ire  inches  and  over 
cutting  size  in  dimension,  7  cents  per  pound  ;  exceeding  twenty  one-thou- 
sandths of  an  inch  in  thickness,  5  cents  per  pound,  providing  that  in  the 
case  of  articles  hereinbefoi-e  specified  the  thickness  which  shall  determine 
the  rate  of  duty  to  be  imposed  shall  be  tliat  of  the  thinnest  lithographed 


SCHEDULE   M PAPERS   AND   BOOKS.  653 

material  found  in  the  article,  but  for  the  purpose  of  this  ]iara,t;raph  the 
thickness  of  litlio^a-aphs  mounted  or  pasted  upon  paper,  cardboard,  or 
other  material  shall  be  the  combined  thickness  of  the  lithograph  and  the 
foundation  upon  which  it  is  mounted  or  pasted ;  books  of  paper  or  other 
material  for  children's  use,  lithographically  printed  in  whole  or  in  part, 
not  exceeding  in  weight  twenty-four  ounces  each,  4  cents  per  pound ; 
1913  fasliion  magazines  or  periodicals  printed  in  whole  or  in  part  by  litho- 
graphic process  or  decorated  by  hand,  6  Cents  per  pound  ;  booklets,  wholly 
or  in  chief  value  of  paper,  decorated  in  whole  or  in  part  by  hand  or  by 
spraying,  whether  or  not  lithogi'aphed,  10  cents  per  pound ;  decalcomanias 
in  ceramic  colors,  weighing  not  over  one  hundred  pounds  per  thousand 
slieots,  on  a  basis  of  twenty  by  thirty  inches  in  dimensions,  60  cents  per 
pound ;  all  other  decalcomanias,  except  toy  decalcomanias,  15  cents  per 
pound. 

412.  Pictures,  calendars,  cards,  labels,  flaps,  cigar  bands,  placards, 
and  other  articles,  composed  wholly  or  in  chief  value  of  paper,  litho- 
grai)hically  printed  in  whole  or  in  part  from  stone,  metal,  or  material 
other  than  gelatin  (except  boxes,  views  of  American  scenery  or  objects, 
:ind  music,  and  illustrations  when  forming  part  of  a  periodical  or  news- 
])apt>r,  or  of  bound  or  unbound  books,  accompanying  the  same,  not  spe- 
cially provided  for  in  this  section),  shall  pay  duty  at  the  following  rates: 
Labels  and  flaps,  printed  in  less  than  eight  colors  (bronze  printing  to  be 
counted  as  two  colors),  but  not  printed  in  whole  or  in  part  in  metal  leaf, 
20  cents  per  pound ;  cigar  bands  of  the  same  number  of  colors  and  print- 
ings, 30  cents  per  pound ;  labels  and  flaps  printed  in  eight  or  more  colors, 
but  not  printed  in  whole  or  in  part  in  metal  leaf,  30  cents  per  pound ; 
cigar  bands  of  the  same  number  of  colors  and  printings,  40  cents  per 
pound ;  labels  and  flaps,  printed  in  whole  or  in  part  in  metal  leaf,  50 
cents  per  pound ;  cigar  bands,  printed  in  whole  or  in  part  in  metal  leaf,  55 
cents  per  pound  ;  all  labels,  flaps,  and  bands  not  exceeding  ten  square 
inches  cutting  size  in  dimensions,  if  embossed  or  die-cut,  shall  pay  the 
same  rate  of  duty  as  hereinbefore  provided  for  cigar  bands  of  the  same 
number  of  colors  and  printings  (but  no  extra  duty  shall  be  assessed  on 
labels,  flaps,  and  bands  for  embossing  or  die-cutting)  ;  booklets,  7  cents 
per  pound ;  books  of  paper  or  other  material  for  children's  use,  not  ex- 
ceeding in  weight  twenty-four  ounces  each,  6  cents  per  pound  ;  fashion 
magazines  or  periodicals,  printed  in  whole  or  in  part  by  lithographic 
process,  or  decorated  by  hand,  8  cents  per  pound ;  booklets,  decorated  in 
whole  or  in  part  by  hand  or  by  spraying,  whether  or  not  lithographed, 
15  cents  per  pound ;  decalcomanias  in  ceramic  colors,  Aveighing  not  over 
one  hundred  pounds  per  thousand  sheets  on  the  basis  of  tAventy  by  thirty 
inches  in  dimensions,  70  cents  per  pound  and  15  per  centum  ad  valorem ; 
weighing  over  one  hundred  pound  per  thousand  sheets  on  the  basis  of 
twenty  by  thirty  inches  in  dimensions,  22  cents  per  pound  and  15  per 
centum  ad  valorem ;  if  backed  with  metal  leaf,  65  cents  per  pound ;  all 
other  decalcomanias,  except  toy  decalcomanias,  40  cents  per  pound ;  all 
other  articles  than  those  hereinbefore  specifically  provided  for  in  this 
paragraph,  not  exceeding  eight  one-thousandths  of  one  inch  in  thickness, 
20  cents  per  pound ;  exceeding  eight  and  not  exceeding  twenty  one-thou- 
sandths of  an  inch  in  thickness,  and  less  than  thirty-five  square  inches 
cutting  size  in  dimensions,  8^  cents  per  pound ;  exceeding  thirty-five 
square  inches  cutting  size  in  dimensions,  8  cents  per  pound,  and  in  addi- 
tion thereto  on  all  of  said  articles  exceeding  eight  and  not  exceeding 
twenty  one-thousandths  of  one  inch  in  thickness,  if  either  die  cut  or 
embossed,  one-half  of  1  cent  per  pound ;  if  both  die  cut  and  embossed, 
1  cent  per  pound ;  exceeding  twenty  one-thousandths  of  one  inch  in  thick- 
ness, 6  cents  per  pound  :  Provided,  That  in  the  case  of  articles  hereinbe- 
fore specified  the  thickness  which  shall  determine  the  rate  of  duty  to  be 
imposed  .shall  be  that  of  the  thinnest  material  found  in  the  article,  but  for 
the  purposes  of  this  paragraph  the  thickness  of  lithographs  mounted  or 
pasted  upon  paper,  cardboard,  or  other  material,  shall  be  the  combined 
thickness  of  the  lithograph  and  the  foundation  on  which  it  is  mounted 
or  pasted. 

415.  *     *     *     articles    composed    wholly    or    in    chief   value   of   paper 
printed  by  the  photogelatin  process  and  not  specially  provided  for  in  this 
^  Act,  3  cents  per  pound  and  25  per  centum  ad  valorem. 


1897 


654  DIGEST   OF   CUSTOMS  DECISIONS. 

400.  Litl»o;;raiiliic  prints  from  st<»iu>,  zinc,  aluiiiiiiuin,  or  other  material, 
bound  or  unbound  (cxci-iit  li^'ar  ImIk'Is,  llaiis,  and  bands,  lettered  or 
otherwise,  niusie  and  illustrations  when  forniinj;  a  part  of  a  periodical 
or  newsi)ap('r  and  acconiiianyinj;  the  same,  or  if  bound  in  or  forming  a 
part  of  printed  books,  not  speciall.v  provided  for  in  this  Act),  on  paper 
or  otiier  material  not  exc-eedinj,'  eijiht  one-thousandths  of  one  inch  in 
thickness,  20  cents  per  pound  ;  on  pajier  or  oth(>r  material  exceeding'  eijiht 
one-thousandths  of  one  inch  and  not  exceedinf;  twenty  one-thousandths 
of  one  incli  in  thickness,  and  exceeding  thirty-tive  .s(iuare  inches,  but  not 
exceedinji  four  hundred  .sciuare  inches  cuttinj;  size  in  dimensions,  S  cents 
per  pound  ;  exceeding  four  hundred  square  inches  cutting;  size  in  dimen- 
sions, 35  per  centum  ad  valorem  ;  prints  exceedinj?  eiirht  one-thousandths 
of  one  inch  and  not  exceeding  twenty  one-thousandths  of  one  inch  in 
thickness,  and  not  exci'eding  thirty-tive  scpiare  inches  cutting  size  in 
dimensions,  5  cents  per  pound;  lithographic  prints  from  stone,  zinc, 
aluminum,  or  other  material,  on  cardboard  or  other  material,  exceeding 
twenty  one-thousandths  of  one  inch  in  thickness,  0  cents  per  pound; 
lithographic  cigar  labels.  Haps,  and  bands,  h'ttered  or  blank,  printed  from 
stone,  zinc,  alumiiuim,  or  other  material,  if  printed  in  less  than  eight 
colors  (bronze  printing  to  be  counted  as  two  colors),  but  not  including 
labels,  tlaps,  and  bands  printed  in  whole  or  in  part  in  metal  leaf,  20  cents 
per  pouiul.  Labels,  flajts,  and  bands,  if  printed  entirely  in  bronze  print- 
ing. If)  cents  per  pound  ;  labels,  tlaps,  and  bands  printed  in  eight  or  more 
colors,  but  not  including  labels,  flaps,  and  bands  i)rinted  in  nhole  or  in 
part  in  metal  leaf.  30  cents  per  pound  ;  labels,  llai)s,  and  bands  printed  in 
whole  or  in  part  in  metal  leaf,  ."jO  cents  per  pound.  Books  of  paper  or 
other  material  for  children's  u.se,  containing  illuminated  lithographic 
prints,  not  exceeding  in  weight  twenty-four  ounces  each,  and  all  booklets 
and  fashion  magazines  or  periodicals  printed  in  whole  or  in  part  by 
lithographic  process  or  decorated  l)y  hand,  8  cents  per  pound. 

308.  *  *  *  lithographic  j^rints  from  either  stone  or  zinc,  bound  or 
unbound  (except  cigar  labels  and  bands,  lettered  or  blank,  music,  and 
illustrations  when  forming  a  part  of  a  periodical  or  newspaper  and  acccnn- 
panying  the  same,  or  if  bound  in,  or  forming  part  of  printed  books),  on 
paper  or  other  Tuaterial  not  exceeding  eight-thousandths  of  an  inch  in 
thickne.ss,  20  cents  per  pound;  on  paper  or  other  material  exceeding 
eight-thousandths  of  an  inch  and  not  exceeding  twenty-thou.sandths  of  an 
inch  in  thickne.ss,  and  exceeding  thirty-five  scpiare  inches  cutting  size  in 
dimension.s,  8  cents  per  pound;  prints  exceeding  eight-thousandths  of  an 
1894  inch  and  not  exceeding  twenty-thousandths  of  an  inch  in  thickness,  and 
not  exceeding  thirty-five  square  inches  cutting  size  in  dimensions,  5  cents 
per  {)ound ;  lithographic  prints  from  either  stone  or  zinc  on  cardboard  or 
other  material,  exceeding  twenty-thousandths  of  an  inch  in  thickness,  0 
cents  per  pound;  lithographic  cigar  labels  and  bands,  lettered  or  blank, 
printed  from  either  stone  or  zinc,  if  printed  in  less  than  ten  colors,  but 
not  including  bronze  or  metal  leaf  printing,  20  cents  per  pound  ;  if  i)rinted 
In  ten  or  more  colors,  or  in  bronze  printing,  but  not  including  nietal  leaf 
printing.  30  cents  i)er  pound;  if  printed  in  whole  or  in  part  in  metal  leaf, 
40  cents  per  pound. 

420.  *     *     *     litlK)graphic  [trints  from  either  stone  or  zinc,  bound  or 

unbound  (except  illustrations  when  forming  a  part  of  a  perio<lical,  lU'ws- 

1890    paper,   or   in   printed   books   accompanying   the   same),   and    all   articles 

produced  either  in  whole  or  in  part  by  lithographic  process,     *     *     *     35 

per  centum  ad  valorem. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Lithographically  Printed  Books  for  Cliildren's  Use. — The  provision  in 
paragraph  32.")  for  "  books  of  paper  or  other  material  for  children's  use, 
lithographically  printed  in  whole  or  in  part,  not  exceeding  in  weight  24  ounces 
each,"  includes  books  of  that  description  tlu;  covers  alone  of  which  are  litho- 
graphically printed.— T.  D.  36032  (G.  A.  7834). 


SCHEDULE    M PAPERS    AND    BOOKS.  655 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Booklets  in  Foreign  Languages. — Articles  classified  as  booklets  under  para- 
graph 112  were  claimed  free  of  duty  as  books  printed  in  languages  other  than 
English  (par.  518).  Protest  overruled  on  the  authority  of  G.  A.  7336  (T.  D. 
32327).— Ab.  33012  (T.  D.  33200). 

Booklets  Imported  in  Unassembled  Parts. — Ribbons,  calendar  covers,  and 
inserts  imported  separately  to  be  assembled  into  booklets,  classified  separately, 
were  held  dutiable  as  entireties  as  hand-decorated  booklets  under  paragraph 
412.— Ab.  37733. 

Booklets  in  Chief  Value  of  Pyroxylin. — Hand-decorated  booklets  with 
pyroxylin  covers  and  paper  inserts,  value  in  chief  of  pyroxylin,  are  dutiable 
under  paragraph  412  as  "  booklets,  decorated  in  whole  or  iu  part  by  hand, 
whether  or  not  lithographed,"  and  not  as  manufactures  of  pyroxylin  under 
paragraph  17.— U.  S.  v.  Hagelberg  et  al.  (Ct.  Cust.  Appls.),  T.  D.  32626;  (G.  A. 
7301)  T.  D.  32019  affirmed. 

Books  for  Children's  Use,  in  a  Foreign  Language. — Merchandi.se  classified 
as  books  for  children's  use,  under  paragraph  412,  was  claimed  by  the  im- 
porters to  be  free  of  duty  under  paragraph  518,  relative  to  books  printed  chiefly 
in  foreign  languages.     Protest  overruled.— Ab.  23296  (T.  D.  30615). 

Christmas  Seals. — The  Christmas  seals  of  the  importation  are  used  during 
the  Christmas  liolidays  by  attaching  them  indiscriminately  to  all  kinds  of 
packages,  regardless  of  the  contents  of  these.  They  are  not  properly  labels  as 
above  defined,  and  are  not  dutiable  as  such  under  paragraph  412. — Gibson  Art 
Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  84876;  (G.  A.  Ab.  34946)  T.  D.  34247 
reversed. 

Decalcomanias,  Metal  Backed. — Application  of  the  principles  of  statutory 
construction  is  not  called  for  in  this  case,  since  there  was  a  plain  expression 
of  intention  that  decalcomanias  in  ceramic  colors,  if  backed  with  metal  leaf, 
should  pay  a  specified  duty.  But  the  decalcomanias  of  the  importation  are  not  of 
that  described  kind,  and  they  fall  appropriately  under  the  classification  "  all 
other  decalcomanias"  in  paragraph  412. — U.  S.  v.  Palm,  Fechteler  &  Co.  (Ct. 
Cust.  Appls.),  T.  D.  33195;  (G.  A.  7355)  T.  D.  32452  affirmed. 

Embossed  Post  Cards. — Post  cards  made  of  one  or  more  thicknesses  of 
paper  and  embossed  and  sprayed  were  claimed  to  be  dutiable  (1)  as  printed 
matter  under  paragraph  416,  or  (2)  as  embossed  articles  under  paragraph  412. 
The  board  sustained  the  first  contention  on  the  authority  of  Ab.  24233  (T.  D. 
81070.— Ab.  24SS0  (T.  D.  31335). 

Fashion  Magazines  Lithographically  Printed,  containing  text  printed 
partly  in  the  English  language  and  partly  in  foreign  languages,  were  held  prop- 
erly classified  under  the  specific  provi.-ion  for  fashion  magazines  in  paragraph 
412.  Petry  v.  U.  S.  (127  Fed.,  115;  T.  D.  24948)  followed.— Ab.  33688  (T.  D. 
83511). 

Illustrations  for  Books. — The  merchandise  in  question  is  invoiced  as  "  sets 
of  coloring  books,"  and  is  found  to  consist  of  sheets  of  colored  lithographic 
prints  intended  for  use  as  inserts  in  paint  books  for  cliildren's  use.  Duty  was 
assessed  at  the  rate  of  20  cents  per  pound  as  articles  of  paper  lithographically 
printed,  under  the  provisions  of  paragraph  412.  It  is  claimed  that  the  mer- 
chandise is  dutiable  properly  under  paragraph  416  as  books,  unbound,  not 
specially  provided  for,  or  under  paragi-aph  412,  as  books  for  children's  use. 

The  printed  sheets  in  question  are  not  books  in  unbound  form  and  would  not 
properly  respond  or  answer  to  that  description. — Ab.  25957  (T.  D.  31720). 


656  DIGEST    OF   CUSTOMS   DECISIONS. 

Lit  lio.uraplu'd  rapcr  IJov  Tops.  I'iiiicr  l)()x  tops  cliissificd  under  tlic  |)ro- 
visions  of  piir!i;,'rapli  41."i  \vi'1h»  lii'ld  to  be  litliographically  priiitinl  and  dutiaT)le 
under  i)araKraiili  412.— Ab.  30341  (T.  D.  32905). 

Lithographed  Photo  Frames. — The  provision  in  parafijraph  412  for  "  pic- 
ture.s  and  other  articles,  composed  wholly  or  in  chief  value  of  paper,  litlio.u:raphi- 
eally  printed  in  whole  or  in  part,"  is  not  to  be  limited  to  articles  iu  chief  value 
of  litlioLrraphlcally  printed  paper,  but  includes  photograph  frames  in  chief  value 
of  pai)er.  if  bearing'  litlio.^raphic  printin.i,'.— T.  D.  32124  ( G.  A.  7313). 

Litliojiraphed  IMacards,  with  a  surface  effect  in  imitation  of  the  texture  of 
canvas,  held  not  to  be  embossed  under  the  provisions  of  paragraph  412. — Ab. 
31234  (T.  D.  33160). 

Pull  Cards. — The  narrow  strips  of  hinfj:es  to  which  the  lithof^raphic  prints 
are  united  to  make  up  the  foldin.i;  [)ictures  api)ear  as  .servinj;  simply  to  join  one 
with  the  other  and  not  as  a  "foundation"  or  base  upon  whicli  the  print  is 
mounted  or  pasted.  The  first  part  of  the  proviso  to  paragraph  412  alone 
applies. — Hensel,  Bruckmann  «&  Lorbacher  v.  U.  S.  (Ct.  Gust.  Appls.),  T.  D. 
33370;  (C4.  A.  7382)  T.  D.  32733  affirmed. 

Surface-Coated  Paper  with  Lithographically  Printed  Colored  Designs. — 
The  merchandise  consisted  of  sheets  of  paper  lithograi)hically  printed  with 
colored  designs,  and  not  exceeding  eight  one-thousandths  of  an  inch  in  thickness. 
Paragraph  412  contains  unmistakable  evidence  that  Congress  intended  to  name 
the  exceptions  to  its  application,  and  that  apart  from  those  exceptions  it  was 
meant  to  cover,  as  is  there  expressly  declared,  articles  composed  wholly  or  in 
chief  value  of  paper  lithographically  printed,  in  whole  or  in  part,  whether  such 
articles  are  or  are  not  ejusdem  generis  with  those  first  designated.  The  mer- 
chandise is  dutiable  under  that  paragrairfi. — Overton  &  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  32172;  (G.  A.  7231)  T.  D.  31053  anirmed. 

So-Callcd  AVafers,  Lithographically  Printed. — So-called  wafers,  consisting 
of  small,  circular  pieces  of  paper,  embossed,  die  cut,  coated  with  gelatin,  and 
having  a  letter  of  the  alphabet  lithographically  printed  in  the  center  thereof, 
are  not  lithographically  printed  labels  within  the  meaning  of. paragraph  412, 
but  are  properly  dutiable  at  20  cents  per  pound  under  the  same  paragraph  as 
"  all  other  articles,"  etc.— T.  D.  341G4  (G.  A.  7531). 

Wall  Pockets,  composed  in  chief  value  of  pajier  lithographically  printed, 
held  properly  classified  under  paragraph  412.— Ab.  30202  (T.  D.  33884). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Books  for  Children's  Use  in  a  Foreign  Language. — Books  for  children's 
use,  lithographically  printed,  and  having  text  printed  exclusively  in  a  foreign 
language,  are  more  specifically  provided  for  in  paragraph  400,  and  do  not  fall 
within  the  provisions  of  paragrapli  502,  which  provides  for  free  entry  of  books 
printed  exclusively  in  a  language  other  than  English.  Pefry  v.  U.  S.  (127  Fed. 
Rep.,  115;  T.  D.  24948)  cited  and  followed.— T.  D.  25253  (G.  A.  56G3). 

Held  that  the  provision  in  paragraph  400  for  "  books  of  paper  or  other  n)ate- 
rial  for  children's  use,  containing  illuminated  lithographic  prints,  not  exceeding 
in  weight  twenty-four  ounces  each,"  is  more  specific  than  that  in  paragraph  502 
admitting  to  free  entry  "books  printed  exclusively  in  other  languages  than 
English."— Petry  v.  U.  S.  (C.  C.  A.),  T.  D.  24948;  121  Fed.  Rep.,  207  (O.  C.) 
and  G.  A.  decision  (unpublished)  affirmed. 

Children's  Books  with  an  llluniinated  Lithograiihic  Cover  are  not  duti- 
able under  the  provision  in  i)aragrapli  400  for  children's  books  containing  illu- 


SCHEDULE    M PAPERS    AND    BOOKS.  657 

minated  lithographic  prints.  Dutton  v.  U.  S.  (T.  D.  27983)  followed.— T.  D. 
2812G   (G.  A.  6579). 

Books  with  Lithographic  Covers — "  Containing."— The  provision  in  para- 
graph 400  for  "  books  for  children's  use,  containing  illuminated  lithographic 
prints,"  does  not  include  a  book  having  as  its  only  lithographic  print  a  picture 
on  the  front  cover.— Dutton  v.  U.  S.  (C.  C),  T.  D.  27983;  Ab.  12000  (T.  D. 
27458)  reversed. 

Box  Tops  of  Paper,  Lithographed.— Box  tops,  consisting  of  surface-coated 
paper  embossed  with  designs  by  means  of  the  lithographic  process,  Held  duti- 
able under  paragraph  398  as  "  surface-coated  papers  not  specially  provided  for, 
if  printed,"  and  not  under  paragraph  400  as  lithographic  prints. — Devoy  v. 
IT.  S.  (C.  C),  T.  D.  27429)  ;  (G.  A.  5814)  T.  D.  25676  and  Ab.  3518  (T.  D.  2.5735) 
reversed. 

Lithographic  Calendars. — Calendars  composed  of  lithographed  sheets  with 
a  metal  strip  at  each  end  and  having  a  calendar  pad  composed  of  lithographed 
sheets  attached  thereto,  the  lithographic  prints  being  the  most  important  fea- 
ture of  the  importation,  are  dutiable  under  paragraph  400,  relating  to  litho- 
graphic prints,  bound  or  unbound,  rather  than  as  printed  matter  (pai*.  403)  or 
as  manufactures  of  paper  (par.  407). — Luyties  v.  U.  S.  (C.  C),  T.  D.  30840; 
Ab.  20772  (T.  D.  29618)  affirmed. 

Calendars  in  the  form  of  fans  and  leaflets,  made  up  of  lithographic  prints 
fastened  together  by  ribbons  and  having  attached  thereto  a  cord  or  a  metal 
chain  for  the  purpose  of  suspension,  were  commercially  known  as  lithographic 
prints  at  and  prior  to  the  passage  of  the  tariff  act  of  1897,  and  are  dutiable 
under  paragraph  400  of  said  act  and  not  as  manufactures  of  paper  not  specially 
provided  for.    G.  A.  4792  modified.— T.  D.  23169  (G.  A.  49.59). 

Children's  Books  with  Lithographic  Prints  Separately  Packed. — Chil- 
dren's books  or  booklets  having  no  ithographic  prints  bound  in  or  attached  to 
them  in  the  condition  as  imported,  but  with  blank  pages  in  which  are  to  be 
pasted  certain  illustrations  lithographically  printed  contained  in  the  same  case, 
the  whole  being  invoiced  at  one  price  for  both  books  and  plates,  are  to  be 
regarded  as  entireties  for  the  purpose  of  classification  for  duty  and  are  duti- 
able either  as  "  books  for  children's  use,  containing  illuminated  lithographic 
prints,"  as  as  "  booklets  printed  in  whole  or  in  part  by  lithographic  process,"  at 
8  cents  per  pound,  under  paragraph  400,  and  not  as  "  books  "  or  "  printed  mat- 
ter "  at  25  per  cent  ad  valorem  under  paragraph  403. — T.  D.  22599  (G.  A. 
4803). 

Children's  Lithographic  Books  Imported  in  Parts — Entireties. — Certain 
printed  text  for  children's  books,  and  lithographic  and  other  illustrations  for 
insertion  in  the  same,  were  imported  on  the  same  invoice  but  separately 
packed.  Held  that  the  articles  are  to  be  taken  as  entireties  and  duty  assessed 
thereon  at  the  rate  of  8  cents  per  pound  under  the  concluding  sentence  of  para- 
graph 400  as  books  for  children's  use,  containing  illuminated  lithographic 
prints.  Read  v.  Certain  Merchandise  (103  Fed.  Rep.,  197)  ;  Macmillan  v. 
U.  S.  (116  Fed.  Rep.,  1018)  ;  G.  A.  4803  (T.  D.  22.599),  and  G.  A.  5186  (T.  D. 
23907)  cited  and  followed.— T.  D.  26847  (G.  A.  6199). 

Decalcomania  Labels. — The  provision  in  paragraph  400  for  "  labels,"  is 
not  limited  to  cigar  labels,  and  decalcomania  labels  printed  in  metal  leaf  are 
dutiable  under  the  provision  for  "  labels  printed  in  whole  or  in  part  in  metal 
leaf,"  and  not  as  "  lithographic  prints  "  under  the  same  paragraph. 

Importers  may  properly  file  a  protest  against  the  decision  of  a  collector  of 
customs  as  to  the  rate  of  duty  on  imported  merchandise,  claiming  it  to  be 
60690°— 18— VOL  1 42 


658  DIGEST   OF   CUSTOMS  DECISIONS. 

dutiable  at  a  higher  rate  than  that  imposed  by  the  collector. — Wakem  v.  U.  S. 
(C.  C).  T.  D.  2r.S27;  (G.  A.  ~)44~))  T.  D.  24723  reversod. 

Decalcoinauias. — Decalcomania  paper  is  in  comuierce  an  entirely  different 
article  from  litlmgraphic  prints  and  printed  matter,  and  is  not  dutiable 
under  the  provisions  for  those  articles  in  paragraphs  40(3  and  403.  but  as 
•'  surface-coated  papers,  printed."  under  paragraph  398. — U.  S.  v.  Hempstead 
(C.  C),  T.  D.  28820;  (G.  A.  6630)  T.  D.  28277  reversed. 

Decalcomania  Transfers. — Decalcomanias  for  ceramic  decoration,  the  deco- 
rating to  be  done  by  transferring  the  figures  and  designs  from  the  paper  to  pot- 
tery and  fixing  them  on  the  pottery  by  burning  or  baking,  are  lithographic 
prints  and  were  dutiable  as  such  within  the  meaning  of  paragraph  400. — U.  S. 
r.  Borgfeldt  &  Co.;  U.  S.  v.  Stone  &  Downer  Co.  (Ct.  Cust.  Appls.),  T.  D. 
31945;  (G.  A.  7035)  T.  D.  30687  afRrmed. 
Folded  Post  Cards. 

LiTiior.HAPHic  Prints. — Lithographed  post  cards  imported  in  strips  of  6 
folded  cards  contained  in  and  attached  to  printed  paper  covers  are  dutiable  as 
lithographic  prints  under  paragraph  400  rather  than  as  lithographic  "booklets" 
under  the  same  paragraph. 

"  Cutting  Size." — The  "  cutting  size  "  of  lithographic  prints  in  the  form  of 
post  cards  folded  together  is,  within  the  meaning  of  paragraph  400,  the  size  of 
each  card  rather  than  of  the  whole  series,  as  though  the  cards  were  imported 
separately. 

Weight  on  Cover. — The  dutiable  weight  of  lithographic  post  cards  in  strips, 
which  are  folded  together  and  attached  to  a  paper  cover,  includes  the  weight 
of  the  cover.  Downing  v.  U.  S.  (T.  D.  29769)  followed.— T.  D.  29802  (G.  A. 
6914). 

The  term  "booklets"  in  paragraph  400  does  not  include  an  article  consisting 
of  6  post  cards  folded  together  and  ready  to  be  detached  for  use  and  with  a 
paper  cover  pasted  thereon.  Such  articles  are  dutiable  under  the  provision  in 
the  same  paragraph  for  "lithographic  prints." 

In  determining  under  paragraph  400  the  "cutting  size"  of  lithographic  post 
cards  imported  in  a  folded,  undetached  condition,  the  measurement  should  be 
on  the  basis  of  each  card  rather  than  of  the  entire  series,  just  the  same  as  if 
they  were  imported  separately. — Downing  v.  U.  S.  (C.  C),  T.  D.  29769;  Ab. 
19845  (T.  D.  29313)  reversed. 

Gelatin  Prints. — Post  cards  printed  by  the  so-called  gelatin  process,  cla.ssified 
as  printed  matter  under  paragraph  403,  were  held  dutiable  as  lithographic 
prints  (par.  4CH)).  The  Kotograph  Co.  v.  U.  S.  (1  Ct.  Cust.  Appls..  82;  T.  D. 
31106)  followed.— Ab.  33504  (T.  D.  33727). 

Gelatin  prints  produced  by  the  lichtdriick  process  were  not  dutiable  under 
paragraph  403.  but  under  paragraph  400.  Carter  v.  U.  S.  (T.  D.  31033)  reaf- 
firmed as  to  sufficiency  of  protest. 

When  the  language  of  a  revenue  law  would  indicate  that  certain  words  had 
been  employed  by  the  Congress  because  the  processes  of  a  particular  art  were 
changing  processes,  dictionaries  and  treatises  may  be  referred  to  for  the  pur- 
pose of  showing  the  state  of  that  art. — Rotograph  Co.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  31106;  (G.  A.  6587)  T.  D.  28158  reversed. 

Lithographed  Show  Cards. — We  find  that  the  articles  are  sheets  of  heavy 
paper  board,  upon  which  appears  advertising  matter  printed  by  the  lithographic 
process.  They  are  lithographic  prints.  Note  ruling  in  the  case  of  Luyties  r. 
ri.  S.  (180  Fed.  Rep.,  1022;  T.  D.  30840).— Ab.  2.5956  (T.  D.  31720). 

Lithographed  show  cards  and  placards  composed  of  cardboard  are  dutiable 
as  lithographic  prints  under  the  provisions  of  paragraph  400,  according  to  the 


SCHEDULE   M— PAPERS   AND   BOOKS.  659 

thickness  of  the  articles,  and  not  according  to  the  thicliness  of  the  particular 
sheet  of  paper  forming  the  top  or  front  of  the  articles,  and  bearing  the  litho- 
graphic imprint.    Ab.  1486  (T.  D.  25312)  noted.— T.  D.  25863  (G.  A.  5873). 

Lithographic  Prints  of  Varying  Thicknesses. — Lithographic  prints,  each 
made  up  of  several  pieces  of  paper  of  different  thicknesses,  are  dutiable  as 
lithographic  prints  under  the  provisions  of  paragraph  400,  according  to  the 
thickness  and  cutting  size  of  the  principal  or  substantial  part.  Fuld  et  al.  v. 
U.  S.  (T.  D.  26196)  followed;  (G.  A.  5348)  T.  D.  24473  reversed.— T.  D.  26370 
(G.  A.  6041). 

In  regard  to  certain  folding  pictures,  composed  of  lithographic  prints,  of 
vi'hich  the  substantial  portions  are  of  one  thickness,  and  relatively  small  por- 
tions consist  of  little  figures  of  an  incidental  or  ornamental  character  and  of  a 
different  thickness.  Held  that  in  assessing  duty  under  paragraph  400  the  prints 
should  be  classified  according  to  the  thickness  of  the  substantial  parts. — Fuld 
et  al.  V.  U.  S.  (C.  C),  T.  D.  26196;  Ab.  946  (T.  D.  25177)  reversed  in  part. 

Show  cards,  consisting  of  large  lithographic  pictures  on  paper,  witH  advertise- 
ments printed  on  their  face,  and  having  narrow  strips  of  thin  metal  clamped  ou 
each  end  of  the  cards,  with  a  small  metal  ring  or  loop  of  cord  attached  at  the 
top  by  which  they  may  be  hung,  are  dutiable  under  paragraph  400,  as  "  litho- 
graphic prints  from  stone,  zinc,  aluminum,  or  other  material  on  paper  or  other 
material,"  and  not  under  paragi'aph  407  as  "  manufactures  of  paper  or  of  which 
paper  is  the  component  material  of  chief  value." — T.  D.  22760  (G.  A.  4850). 

Lithographic  Prints  on  Canvas. — Merchandise  classified  as  manufactures 
of  flax  under  paragraph  347  is  a  print  of  a  farm  scene  mounted  on  a  wooden 
picture  stretcher.  The  print  on  canvas  is  made  entirely  by  the  lithographic 
process.  The  first  impression  and  the  colors  are  all  successively  pjjinted  from 
stone  by  lithography.  The  merchandise  is  dutiable  properly  under  the  pro- 
visions of  paragraph  400.— Ab.  22252  (T.  D.  30165). 

Lithographs  Mounted  on  cardboard  and  set  into  a  cardboard  mount  after 
the  lithographic  print,  as  .such,  is  complete,  held  to  be  dutiable,  in  accordance 
with  the  doctrine  enunciated  in  Knauth  v.  U.  S.  (T.  D.  28184),  as  manufactures 
of  paper  at  35  per  cent  ad  valorem  under  the  provisions  of  paragraph  407. — 
T.  D.  28292  (G.  A.  6634). 

Lithographed  AVall  Pockets. — Flat  cardboards,  of  different  sizes  and  shapes, 
upon  which  lithographic  prints  have  been  mounted,  and  that  have  been  imported 
in  a  "  knocked-down  "  condition,  but  complete  in  themselves  and  ready  to  be 
assembled  and  used  as  wall  pockets,  are  not  to  be  deemed  lithographic  prints 
and  dutiable  as  such ;  they  have  a  new  name  and  new  iise  and  were  dutiable 
under  paragraph  407  as  manufactures  of  paper. — Knauth  v.  U.  S.  (Ct.  Gust. 
Appls.),  T.  D.  31499;  (G.  A.  6910)  T.  D.  29762  reversed. 

Wall  pockets  made  from  cardboard  on  which  lithographic  prints  have  been 
pasted,  being  go  designed  that  they  can  be  folded  into  shapes  suitable  for  hold- 
ing small  articles,  and  having  pincu.shions  or  calendars  attached,  are  not  "  litho- 
graphic prints  "  within  the  meaning  of  paragraph  400,  but  are  dutiable  as  manu- 
factures of  paper  under  paragraph  407. 

"  Lithographic  prints  "  in  paragraph  400  is  not  a  term  of  commercial  designa- 
tion, and  should  be  applied  according  to  the  ordinary  meaning  of  the  words. — 
Knauth  v.  U.  S.  (C.  C.),  T.  D.  28184;  Ab.  9467  (T.  D.  26939)  reversed. 

Paper  Box  Tops,  Lithographed, — Thin,  flat  pieces  of  surface-coated  paper, 
with  pictures  or  designs  lithographically  printed  thereon,  and  of  such  dimen- 
sions as  to  admit  on  proper  manipulation  of  being  made  into  box  covers  and 
designed  for  that  use,  are  classifiable  either  as  surface-coated  papers,  printed, 
under  paragraph  398,  or  as  lithographic  prints  under  paragraph  400.     Conform- 


660  DIGEST   OF   CUSTOMS  DECISIONS. 

iibly  to  section  7  re(iuirinK  the  hisher  rate  to  be  imposed,  they  are  dutiable, 
however,  under  parafrraph  400  as  lithof^rapliic  prints.  Devoy  v.  U.  S.  (147  Fed. 
Rep.,  70".)  distiniruished.— U.  S.  v.  Tate  (Ct.  Cust.  Appls.),  T.  D.  31501;  (Ab. 
22161)  T.  D.  30122  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Advertising  Calendars  printed  by  a  lithojirapliic  process  are  dutiable  as 
manufactures  of  paper  and  not  as  lithog;raphic  prints,  nor  as  cardboard,  etc., 
nor  as  paper  not  provided  for,  nor  printed  matter. — T.  D.  18730  (G.  A.  4043). 

Anatomical  Charts. — Marshall's  diagrams  or  anatomical  charts,  being  litho- 
graphic prints  from  zinc,  are  dutiable  as  lithographic  prints  and  not  as  charts. 
Paragraph  311  does  and  paragraph  308  does  not  contain  the  words  "  not  spe- 
cially provided  for."— T.  D.  17158  (G.  A.  3475). 

Catalojiiie  Covers  composed  of  stiff  white  paper  or  cardboard  folded  in  two, 
the  front  and  back  ornamented  with  pictures  and  advertising  designs  litho- 
graphically printed,  the  inside  containing  ordinary  advertisements,  are  dutiable 
as  lithographic  prints  and  not  as  books  or  pamphlets. — T.  D.  17640  (G.  A. 
3688). 

Lithographic  Cigar  Labels  printed  in  part  in  metal  leaf  held  dutiable  at 
40  cents  per  pound  and  not  at  20  cents.  Lithographic  cigar  labels  and  l.ands, 
printed  in  less  than  10  colors  and  not  conunercially  known  as  cigar  labels  printed 
in  bronze,  are  dutiable  at  20  cents  per  pound  and  not  at  30  cents.  T.  D.  16839 
(G.  A.  3358)  affirmed.— U.  S.  r.  Wagner  (C.  C),  84  Fed.  Rep.,  161. 

Cutting  Size — Lithographs. — The  terra  "  cutting  size "  means  the  size  to 
which  each  card,  picture,  or  lithograph  is  designed  or  intendeil  to  be  cut  and 
not  the  size  of  the  sheet  of  lithographs  as  it  comes  off  the  press. — T.  D.  17832 
(G.  A.  3766). 

Folding  Pictures  in  relief,  in  making  the  various  designs  of  which  the  paper 
is  lithographed,  embossed,  cut  out,  varnished,  and  frosted,  and  the  pieces 
attached,  are  dutiable  as  manufactures  of  paper  and  not  as  manufactures  of 
surface-coated  paper,  nor  as  lithographic  prints,  nor  as  printed  matter. — T.  D. 
16997   (G.  A.  3425). 

Patterns  Lithographed  on  Cotton  Cloth. — Lace  patterns  or  designs  printed 
on  rectangidar  pieces  of  sized  cotton  cloth  by  the  process  of  lithography  from 
stone  or  zinc  are  subject  to  classification  for  duty  under  paragraph  308  as 
"  lithographic  prints  on  paper  or  other  material,"  and  not  under  paragraph  264 
as  "manufactures  of  cotton  not  specially  provided  for." — T.  D.  18.305  (G.  A. 
3946). 

Tissue  Paper  Coverings  for  lithographic  Prints. — Lithographic  prints  on 
paper  (dutiable  under  this  paragraph)  were  accompanied  by  sheets  of  interven- 
ing tissue  paper  designed  as  covering  and  to  protect  the  good.s'  during  trans- 
portation. Duty  should  be  assessed  on  the  weight  of  the  lithographs,  excluding 
the  weight  of  the  paper,  the  tissue  paper  being  the  usual  coverings  for 
lithographs.— T.  D.  17828   (G.  A.  3762). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cry.stographs. — Pictures  on  paper  made  by  lithographic  process  and  known 
as  crystographs,  made  to  imitate  stained  glass  windows,  are  dutiable  as  litho- 
graphic prints.— T.  D.  14228  (G.  A.  2192). 


SCHEDULE   M PAPERS   AND   BOOKS.  661 

Lithographed  Paper  Labels. — Printed  paper  labels  produced  by  lithographic 
process  from  stone  or  zinc  are  not  dutiable  as  paper  not  specially  provided 
for.— T.  D.  15021   (G.  A.  2598). 

Lithographic  Prints  Mounted  on  frames  composed  of  tin,  glass,  and  paper, 
the  prints  and  frames  being  severally  known  as  articles  of  commerce,  are  easily 
separable,  are  dutiable,  the  prints  as  lithographic  prints  and  the  frames  (tin 
being  chief  value)  as  manufactures  of  tin,  and  the  articles  are  not  dutiable  as 
entireties  as  manufactures  of  tin. — T.  D.  14841  (G.  A.  2524). 

Souvenir  Albums  or  view  books,  consisting  of  a  strip  of  paper  60  by  6  inches, 
on  which  appears  21  pictures  produced  by  lithographic  process,  are  dutiable  as 
lithographic  prints  and  not  as  books.— T.  D.  14070  (G.  A.  2121). 

Trade  Catalogues  consisting  of  lithographic  prints  accompanied  only  by 
printed  business  advertisements  are  lithographic  prints. — T.  D.  12799  (G.  A. 
1395). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Chromolithographs — Decalcomanias. — Chromolithographs  printed  from  oil 
stones  upon  paper  and  known  as  decalcomania  pictures  were  imported.  They 
were,  as  printed  papers,  dutiable  at  25  per  cent. — Arthur  v.  Moller,  97  U.  S., 
365. 

326.  Writing,  letter,  note,  drawing,  handmade  paper  and  paper  com- 
mercially known  as  handmade  paper  and  machine  handmade  paper,  japan 
paper  and  imitation  japan  paper  by  whatever  name  known,  and  ledger, 
1913  bond,  record,  tablet,  typewriter,  and  onionskin  and  imitation  onionskin 
papers  calendered  or  uncalendered,  whether  or  not  any  such  paper  is 
ruled,  bordered,  embossed,  printed,  lined,  or  decorated  in  any  manner, 
25  per  centum  ad  valorem. 

413.  Writing,  letter,  note,  handmade  paper  and  paper  commercially 
known  as  handmade  paper  and  machine  handmade  paper,  japan  paper 
and  imitation  japan  paper  by  whatever  name  known,  and  ledger,  bond, 
record,  tablet,  typewriter,  manifold,  and  onionskin  and  imitation  onion- 
skin papers  calendered  or  uncalendered,  weighing  six  and  one-fourth 
1909  pounds  or  over  per  ream,  3  cents  per  pound  and  15  per  centum  ad 
valorem ;  but  if  any  such  paper  is  ruled,  bordered,  embossed,  printed, 
lined,  or  decorated  in  any  manner,  other  than  by  lithographic  process,  it 
shall  pay  10  per  centum  ad  valorem  in  addition  to  the  foregoing  rates : 
Provided,  That  in  computing  the  duty  on  such  paper  every  one  hundred 
and  eighty  thousand  square  inches  shall  be  taken  to  be  a  ream. 

401.  Writing,  letter,  note,  handmade,  drawing,  ledger,  bond,  record, 
tablet,  and  typewriter  paper,  weighing  not  le*ss  than  ten  pounds  and  not 
more  than  fifteen  pounds  to  the  ream,  2  cents  per  pound  and  10  per 
centum  ad  valorem ;  weighing  more  than  fifteen  pounds  to  the  ream,  3^ 
1897  cents  per  pound  and  15  per  centum  ad  valorem ;  but  if  any  such  paper  is 
ruled,  bordered,  embossed,  printed,  or  decorated  in  any  manner  it  shall 
pay  10  per  centum  ad  valorem  in  addition  to  the  foregoing  rates :  Pro- 
vided, That  in  computing  the  duty  on  such  paper  every  one  hundred  and 
eighty  thousand  square  inches  shall  be  taken  to  be  a  i-eam. 

f      307.  *     *     *     writing  paper     *     *     *     embossed,  engraved,  printed,  or 
ornamented,  30  per  centum  ad  valorem. 

310.  *     *     *     writing  paper,  drawing  paper,     *     *     *     20  per  centum 
ad  valorem. 

422.  *     *     *     writing  paper,  drawing  paper,     *     *     *     25  per  centum 
ad  valorem. 


1894< 


1890 


1883        ^^'^'  *     *     *     paper   antiquarian,   demy,   drawing,   elephant,   foolscap, 
imperial,  letter,  note,     *     *     *     25  per  centum  ad  valorem. 


662  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Handmade  Copying  Papers. — The  provision  in  pani;,'rapli  32G  for  "  hand- 
made pai>er  "  is  more  speeitic  than  tliat  for  "copying  paper"  in  paraf^raph  823. 
Hence,  handmade  copying  paper.s  are  properly  chi.ssifiable  under  the  former  para- 
graph, as  claimed  in  the  prote.st.s,  rather  than  under  the  latter,  as  classified  by 
the  collector.  American  Trading  Co.  v.  United  States  (2  Ct.  Cust.  Appls.,  237; 
T.  D.  31972)  cited  and  followed.— T.  D.  367G7  (G.  A.  7979). 

DECISIONS  UNDEK  THE  ACT  OF  1909. 

Embossed  and  Printed  Writing  Paper. — Writing  pai)er  which  showed  em- 
bossed parallel  lines,  some  of  which  had  color  added  to  tlie  embossing,  was 
claimed  to  have  l)een  improi)erly  snbjected  to  tlie  additional  duty  provided  in 
paragraph  413,  for  such  paper  when  "  ruled,  embossed,  printed,  lined,  or  dec- 
orated in  any  manner  other  than  by  lithographic  process."  The  said  writing 
paper  falls  within  the  rates  asse.ssed.— Ab.  24S64  (T.  D.  31335). 

Onionskin,  Imitation  Onionskin,  and  Manifold  Papers  dutiable  under 
paragraph  413.— Dept.  Order   (T.  D.  320.17). 

Profile  Paper. — Merchandise  classified  as  writing  paper  under  paragraph 
413  was  claimed  to  be  drawing  paper  and  dutiable  as  paper  not  specially  pro- 
vided for  under  paragraph  413.     Protest  overruletl. — Ab.  24854  (T.  D.  31316). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Handmade  Printing  Paper. — Handmade  printing  paper  is  dutiable  as  "  hand- 
made paper"  under  paragraph  401,  rather  than  as  "printing  paper"  under 
paragraph  39G. 

In  construing  the  application  of  the  terms  "handmade"  and  "printing"  as 
applied  to  paper,  consideration  is  given  to  the  evident  intent  of  Congress,  (1)  as 
revealed  in  nuniei'ous  successive  tariff  acts,  to  reduce  the  duties  on  printing 
paper  for  the  benefit  of  the  ordinary  reading  public,  and  (2)  by  elevating  hand- 
made pa|)er  into  a  new  class  in  a  later  act,  to  impose  a  higher  duty  on  an  article 
which  it  is  a  matter  of  common  knowledge  is  relatively  a  luxury. — U.  S.  v. 
Davies  (C.  C.  A.),  T.  D.  30425;  T.  D.  29924  (C.  C.)  reversed  and  Ab.  2011G 
(T.  D.  29429)  aftirnied. 

The  term  "handmade"  as  applied  to  paper  is  precise,  explicit,  .specific,  and 
controlling,  and  since  the  handmade  paper  of  the  importation  w^eighed  10  pounds 
to  the  ream,  it  was  dutiable  under  paragraph  401.  Benneche  &  Bro.  v.  U.  S. 
(153  Fed.  Rep.,  8G1). 

Even  if  the  evidence  showed,  as  it  does  not,  that  the  practice  of  the  Treasury 
Department  had  been  contrary  to  tlie  ruling  now  made,  tlie  reason  for  invoking 
departmental  practice  as  binding  is  not  found  here ;  the  provisions  of  the 
statute  under  consideration  are  not  of  doubtful  construction. — American  Trad- 
ing Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31972;  (Ab.  20115)  T.  D.  29429 
affirmed. 

Handmade  Surface-Coated  Paper  is  more  specifically  enumerated  under 
paragraph  401,  relating  to  handmade  paper,  than  under  paragraph  398,  relat- 
ing to  surface-coated  paper  "  not  specially  provided  for."  Said  provision  in  para- 
graph 401  for  handmade  paper  is  not  restricted  to  material  eju.sdem  generis 
with  the  writing  and  other  papers  enumerated  in  that  paragraph. — U.  S.  v. 
Seyd  (C.  C.  A.),  T.  D.  28514;  T.  D.  27827  (C.  C.)  reversed  and  Ab.  10084  (T.  D. 
27114)  affirmed. 


SCHEDULE   M PAPERS   AND   BOOKS.  663 

Handmade  Transfer  and  Printing  Paper. — Handmade  India  transfer  paper 
if*  dutiable  under  the  provisions  of  paragraph  401  as  handmade  paper.  Said 
paragraph  is  not  limited  to  the  class  of  papers  used  for  writing  and  drawing 
purposes,  but  applies  as  well  to  printing  and  other  papers  when  handmade. 
Benneche  v.  U.  S.  (T.  D.  28075)  followed.— T.  D.  28128  (G.  A.  6581). 

In  the  provision  in  paragraph  401  for  "  writing,  letter,  handmade,  drawing, 
and  typewriter  paper"  the  handmade  papers  covered  thereby  are  not  limited  to 
writing  papers,  and  handmade  India  transfer  paper,  used  in  making  litho- 
graphic transfers  and  for  printed  iiroofs  and  i>}ates,  is  included. — Benneche  v. 
TT.  S.  (C.  C.  A.).  T.  D.  28075;  T.  D.  27497  (C.  C.)  affirmed  and  (G.  A.  6058) 
T.  D.  26440  reversed. 

Onionskin  Paper. — In  the  tariff  law  "  suitable  "  means  actually,  practically, 
and  commercially  fit. 

The  rare  and  exceptional  use  of  onionskin  paper  for  printing  purposes  does 
not  constitute  it  printing  paper,  and  it  was  dutiable  as  paper  not  specially  pro- 
vided for  under  paragraph  402. — Kahlen  v.  U.  S.  (Ct.  Gust.  ^Vijpls.),  T.  D. 
31947;   (G.  A.  Ab.  23721)  T.  D.  30800  affirmed. 

Merchandise  classified  as  tissue  paper  under  paragraph  397  was  held  to  bo 
dutiable  as  paper  not  specially  provided  for  under  paragraph  402. — Ab.  20041 
(T.  D.  29373). 

A  thin,  glazed  paper,  commonly  called  "  onionskin  "  paper,  held  not  to  fall 
within  the  provision  for  printing  paper  suitable  for  books  and  newspapers  con- 
tained in  paragraph  396.  The  fact  that  a  paper  can  be  printed  on  is  not  alone 
sufficient  to  warrant  its  classification  as  printing  paper  under  said  paragraph. 
Gallenkamp  v.  Wyman  (T.  D.  27651)  and  Germania  Importing  Co.  v.  U.  S.  (142 
Fed.  Hep.,  215;  T.  D.  26876),  affirming  G.  A.  6060  (T.  D.  26442),  cited  and 
followed.— T.  D.  27848  (G.  A.  6521). 

Paper  for  Cross-Section  Books. — Material  classified  as  drawing  paper 
under  paragraph  401,  was  claimed  to  be  dutiable  as  printing  paper  under  para- 
graph 396.     Protest  overruled.— Ab.  20414  (T.  D.  29469). 

Ruled  and  Decorated  Writing  Paper. — Note  paper,  decorated  by  the  litho- 
graphic process,  is  dutiable  under  the  provisions  of  paragraiih  401,  that  para- 
graph being  a  more  specific  provision  for  such  merchandise  than  paragraph 
400.— T.  D.  26093   (G.  A.  5946). 

Watermark. — A  watermark  in  the  form  of  a  firm's  name,  business,  and  ad- 
dress does  not  constitute  a  decoration,  and  writing  paper  so  marked  is  not  sub- 
ject to  the  additional  duty  provided  in  paragraph  401  for  "  writing  paper,  deco- 
rated in  any  manner."— T.  D.  29436  (G.  A.  6842). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Japanese  Handmade  Paper,  used  for  printing  etchings,  engravings,  and 
other  fine  art  productions,  is  dutiable  as  paper  not  specially  provided  for  and 
not  as  printing  paper.— T.  D.  15225  (G.  A.  2718). 

Onionskinned  Paper,  a  thin  high-priced,  sized,  and  calendared  paper,  used 
for  writing  and  tracing,  is  dutiable  as  writing  paper  and  not  as  copying  paper. — 
T.  D.  14071   (G.  A.  2122). 

Pastel  Boards  for  drawing  are  dutiable  as  drawing  paper. — T.  D.  12256 
(G.  A.  1070). 

1913         327.  Paper  envelopes,   folded   6r  flat,   not   specially   provided   for   in 
this  section,  15  per  centum  ad  valorem. 

414.  Paper  envelopes  not  specially  provided  for  in  this  section,  folded 
1909    or   flat,    if   plain,   20   per   centum    ad    valorem ;    if   bordered,    embossed, 
printed,  tinted,  decorated,  or  lined,  85  per  centum  ad  valorem. 


664  DIGEST   OF   CUSTOMS  DECISIONS. 

1897        ^^^"  ^^'^P*^'"  envelopes,  plain,  20  per  centum  ad  valorem  ;   if  bordered, 
embossed,  printed,  tinted,  or  decorated,  35  per  centum  ad  valorem. 

1307.  *     *     *     envelopes  embossed,   engraved,  printed,  or  ornamented, 
30  per  centum  ad  valorem. 
300.  Paper  envelopes,  20  per  centum  ad  valorem. 

1890        421.  Paper  envelopes,  25  cents  per  thousand. 

1883        391.  I'aper  envelopes,  25  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF   1009. 

Christmas  Cards  and  Envelopes. — The  importation  consisted  of  63  Kro.ss 
Christmas  cards  and  63  gross  envelopes,  separately  packed  and  invoiced.  It 
may  be  admitted  that  such  envelopes  are  intended  for  use  as  the  coverings  of 
the  cards,  but  as  imported  they  do  not  serve  as  the  containers  or  coverings  of 
merchandise,  and  consequently  it  would  be  error  to  treat  them  as  such. — Ab. 
27700  (T.  D.  82224). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Flat  Envelopes,  pieces  of  paper  cut  or  slashed  into  particular  shapes  and 
sizes  for  the  purpose  of  being  manufactured  into  env«»lopes,  Held  to  be  dutiable 
as  envelopes  under  paragraph  399.  Hunter  v.  U.  S.  (T.  D.  27067)  followed. — 
T.  D.  27222  (G.  A.  6321). 

Pieces  of  paper  which  have  been  cut  into  specific  shapes  for  the  purpose  of 
being  folded  and  gununed  so  as  to  constitute  envelopes,  and  which  were,  at  the 
time  of  the  passage  of  the  tariff  act  of  1897,  commercially  Ivuown  as  flat  envel- 
opes, are  dutiable  under  paragraph  300  of  said  act  as  "  paper  envelopes,  plain." 

In  the  classification  of  certain  unfinished  envelopes  for  tariff  purposes.  Held 
that  the  fact  that  they  were  put  into  tliat  condition  to  escape  a  higher  rate  of 
duty  is  immaterial.— Hunter  v.  U.  S.  (C.  C),  T.  D.  27067;  (G.  A.  5867)  T.  D. 
25857  reversed. 

Photograph  Covers. — The  merchandise  consists  of  baglike  covers  for  photo- 
graphs, made  of  imitation  parchment  paper.  It  is  apparent  that  the  articles 
are  not  envelopes,  as  that  term  is  generally  understood  or  as  it  is  defined  in 
the  Standard  Dictionary.  They  have  no  flap,  and  the  only  difference  between 
them  and  the  paper  bags  which  have  been  frequently  passed  upon  by  this  board 
and  the  courts  is  that  they  open  at  the  side  instead  of  at  the  top. — Ab.  10180 
(T.  D.  29099). 

328.  Jacquard  designs  on  ruled  paper,  or  cut  on  Jacquard  cards,  and 

parts  of  such  designs,  cardboard  and  bristol  board,  press  boards  or  press 

1913     iniper.  jiaper  hangings  with  paper  back  or  composed  wholly  or  in  chief 

value  of  paper,  and  wrapping  paper  not  specially  provided  for  in  this 

section,  25  per  centum  ad  valorem. 

415.  .Tacquard  designs  on  ruled  paper,  or  cut  on  Jacquard  cards,  and 
parts  of  such  designs,  cardboard  and  bristol  board,  35  per  centum  ad 
valorem  ;  press  boards  or  press  paper,  valued  at  10  cents  per  pound  or 
1909  over.  35  per  centum  ad  valorem;  paper  hangings  with  paper  back  or 
composed  wholly  or  in  chief  value  of  paper,  25  per  centum  ad  valorem ; 
wrapping  paper  not  speci.-illy  provided  for  in  this  .section,  35  per  centum 
ad  valorem ;     *     *     * 

402.  Paper  hangings  and  pai)er  for  screens  or  fireboards,     *     *     *     25 

per  centum  ad  valorem ;  all  .Jacquard  designs  of  one  line  paper,  or  parts 

1897    of  such  designs,  finished  or  unfinished,  35  per  centum  ad  valorem  ;   all 

Jacquard  designs  cut  on  Jacquard  cards,  or  parts  of  such  designs,  finished 

or  unfinished,  35  per  centum  ad  valorem. 

310.  Paper  hangings  and  paper  for  screens  or  fireboards,     *     *     *     20 
per  centum  ad  valorem. 


1890 
1883 


SCHEDULE   M — PAPERS   AND   BOOKS.  665 

422.  Paper  hangings  and  paper  for  screens  or  fireboards,     *     ♦     *     25 
per  centum  ad  valorem. 

392.  Paper  hangings  and  paper  for  screens  or  fireboards,*     *     *     25 
per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Binders'  Board. — The  merchandise  consists  of  a  thick  paper  of  the  variety 
known  as  "  millboard  "  or  "  binders'  board,"  and  was  assessed  with  duty  under 
the  provision  in  paragi*aph  415,  "  cardboard." 

These  protests  were  overruled  by  the  board  October  6,  1910.  Ab.  24047  (T.  D. 
80983).  On  appeal  a  new  trial  was  directed  by  the  United  States  Court  of 
Customs  Appeals  (T.  D.  31594),  and  the  cases  again  came  duly  before  this 
board  by  virtue  thereof.  The  protests  were  again  docketed,  and  the  protestants 
appeared  before  the  board  and  formally  abandoned  their  claims. — Ab.  28206 
(T.  D.  32424). 

Paper  Board. — Three-ply  paper  board  classified  as  cardboard  imder  para- 
graph 415  was  claimed  to  be  dutiable  as  printing  paper  suitable  for  books  (par. 
409).     Protest  overruled.— Ab.  28052  (T.  D.  32379). 

Cardboard  Embossed. — Plain  cardboard  that  has  been  embossed  to  give  it 
an  appearance  of  grain  leather  by  passing  it  between  a  smooth  and  an  indented 
roller  remains  cardboard ;  and  it  is  not  dutiable  as  paper,  but  as  cardboard, 
under  paragraph  41.5.— U.  S.  v.  Meyerson  (Ct.  Cust.  Appls.),  T.  D.  31953; 
(G.  A.  7078)  T.  D.  30826  aftirmed. 

The  term  "  cardboard  "  has  acquired  in  trade  an  extended  meaning  which 
includes  the  diffei-ent  kinds  of  paper  boards.  Held,  accordingly,  that  a  so- 
called  leather  board  used  in  the  manufacture  of  suit  cases  is  dutiable  under  the 
provision  in  paragraph  415  as  "  cardboard,"  being  one  of  the  paper  boai'ds  cov- 
ered by  that  term. 

The  provision  in  paragraph  415  for  "  cardboard  "  held  to  be  more  specific 
than  that  in  paragraph  411  for  "  papers  "  with  the  surface  decorated  or  covered 
with  a  design,  fancy  effect,  etc.  Held,  accordingly,  that  a  leather  board  with 
an  embossed  grain  in  imitation  of  leather,  is  dutiable  under  paragraph  415,  as 
"  cardboard  "  rather  than  under  paragraph  411,  as  "  papers  "  with  a  decorated 
surface.— T.  D.  30826  (G.  A.  7078)  ;  affirmed  by  T.  D.  31953  (Ct.  Cust.  Appls.). 

Jaequard  Designs  on  Ruled  Paper. — The  designs  are  on  paper  in  sets  of 
four  separate  sheets  and  are  necessary  for  the  production  of  the  pierced  cards 
of  the  Jaequard  system. 

We  find  from  the  proof  as  offered  that  the  paper  articles  in  question  are 
Jaequard  designs  on  ruled  paper  and  readings  from  such  designs  also  on  ruled 
paper,  all  of  which  seem  necessary  for  the  production  of  the  Jaequard  cards  for 
the  Lever  lace  Gothrough  machine.  We  hold  the  merchandise  dutiable  under 
paragraph  415.— Ab.  31382  (T.  D.  33217). 

Kraft  Paper. — Unglazed  brown  Kraft  paper  held  properly  classified  under 
the  provision  for  wrapping  paper  in  paragraph  415. — Ab.  30200  (T.  D.  32884). 

Material  for  Wall  Paper. — The  evidence  does  not  show  that  the  paper  of  the 
importation  is  either  commercially  or  commonly  known  as  printing  paper,  dis- 
tinguishable as  such  from  wall  paper ;  it  was  not  brought  in  to  be  used  in  print- 
ing books,  and  the  testimony  is  conflicting  as  to  whether  it  is  suitable  for  such 
a  purpose.  The  case  is  ruled  by  Pritchard  v.  U.  S.  (T.  D.  31974),  and  the  mer- 
chandise was  properly  held  not  to  be  printing  paper.— Thomas  &  Co.  v.  U.  S. 
(Ct.  Cust.  Appls.),  T.  D.  32165;  (G.  A.  Ab.  24804)  T.  D.  31300  afllrmed. 


666  DIGEST    OF    CUSTOMS   DECISIONS. 

Plain  white  paper  iiiii)orte(l  in  reels  for  use  as  a  paper  haiiKiiiK  after  bein.e 
printed  or  decorated  and  classified  as  paper  han^inKs  under  parajxrapli  415  was 
claimed  to  be  dutiable  as  printin},'  paper  (par.  400).  Protest  (»verruled.  Note 
the  ruling  of  the  board  on  a  similar  paper  in  Ab.  22229  (T.  D.  30142).— Ab. 
24804;  afhrmed  by  T.  D.  32165  (Ct.  Cust.  Appls.),  supra. 

Material  for  Paper  Hangings.— Material  classified  as  paper  not  specially 
provided  for  under  paraKrai)li  415  was  claimed  to  be  dutiable  as  paper  lianj^ings 
under  the  same  paraf^rapli. 

It  is  clear  that  the  paper  in  question  is  to  be  used  in  the  manufacture  of  wall 
paper.  As  imported  it  thus  apiienrs  that  the  plain  white  paper  is  material  for 
raper  hanging  rather  than  a  pai)er  hanging.— Ab.  22229  (T.  D.  30142). 

Millboards. — Duty  was  assessed  at  35  per  cent  ad  valorem  under  the  provi- 
sions of  i)aragraph  415  as  cardboard.  The  term  card!)oard  "  is  the  generic 
name  for  paper  boards,"  and  we  are  not  disposed  to  hoUl  on  the  record  as  pre- 
sented in  these  cases  that  there  should  be  an  exception  made  as  to  any  par- 
ticular kind  of  pai?er  board.— Ab.  27195  (T.  D.  32031). 

Paper  Cut  or  Shaped  for  Boxes. — Protest  sustained  claiming  that  box  tops 
and  plates  made  of  surface-coated  paper,  not  lithographed,  are  dutiable  under 
paragraph  415.— Ab.  30203  (T.  D.  32884). 

Paper  Hangings  are  denominatively  provided  for  in  paragraph  415,  without 
restriction  as  to  the  manner  of  their  printing.  Held,  accordingly,  that  litho- 
graphically printed  paper  in  rolls  18  inches  wide,  in  designs  forming  repeats  of 
either  5  or  30  feet,  whichever  the  case  may  be,  and  for  use  as  borders  or 
friezes  for  wall  hangings,  are  dutiable  as  "paper  hangings,"  rather  than  under 
paragraph  412  as  lithographic  prints.— T.  D.  33214  (G.  A.  7434). 

Press  Paper  Valued  at  Less  Than  10  Cents  Per  Pound. — We  believe  the 
special  mention  of  press  paper  leaves  no  uncertainty  as  to  the  intent  of  Con- 
gress, and  we  hold  the  merchandise  here  in  question  dutiable  under  the  pro- 
vision for  paper  "  not  specially  provided  for."  It  is  not  dutiable  as  card- 
board.—Ab.  27820  (T.  D.  32297). 

Stravvboard  classified  as  cardboard  under  paragraph  415  w'as  claimed  to  be 
dutiable  as  paper  not  specially  provided  for  under  the  same  paragraph.  I'rotest 
overruled.— Ab.  28050  (T.  D.  32379). 

Coated  Wrapping  Paper. — Wrapping  paper  rendered  waterproof  with  a  coat- 
ing of  tar  was  held  to  be  dutiable  as  wrapping  paper  under  paragraph  415. — Ab. 
24510  (T.  D.  31182). 

Wrapping  Paper  With  Decorated  Surface. — To  bring  a  wrapping  paper  with 
a  decorated  surface  within  the  pertinent  provision  of  paragraph  411  it  is  un- 
necessary to  show  the  decoration  w^as  placed  on  the  pajtiM-  by  a  separate  and 
independent  decorative  process ;  the  language  of  the  statute  is  "  whether  pro- 
duced in  the  pulp  or  otherwise,"  and  it  appears  here  the  decorated  effect  was 
produced  by  the  intentional  use  for  that  purpose  of  a  particular  kind  of  felt  or 
felt  blanket.  It  was  dutiable  under  paragraph  411. — Dunn  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  31627;  (G.  A.  Ab.  23665)  T.  D.  30768  afhrmed. 

Wrapping  Paper  With  Checkered  Design. — A  wrapping  paper  exhibiting 
a  plaid  or  checkered  design  on  its  surface  is  dutiable  under  the  provision  for 
"papers,  including  wrapping  paper,  with  the  surface  decorated  or  covered  with 
a  design,  fancy  effect,  pattern,  or  character,"  paragraph  411. 

The  term  "  surface  "  in  paragraph  411  has  no  particular  trade  meaning  dif- 
ferent from  the  usual  understanding  of  the  word,  and  it  applies  alike  to  both 
sides  of  a  paper,  one  of  wiiich  is  rough  and  uncaleudered  and  the  other  smooth 


SCHEDULE   M — PAPERS   AND   BOOKS.  667 

and  finished.  Where  a  desij^n  or  pattern  is  impressed  on  one  side  of  a  paper 
the  paper  is  one  the  "  surface  "  of  which  is  "  decorated  or  covered  by  a  design," 
within  the  meaning  of  said  paragraph.— T.  D.  30083  (G.  A.  6937). 

Oiled  and  Cotton-Lined  Wrapping  Paper. — We  regard  the  merchandise 
dutiable  properly  under  the  provisions  for  "  wrapping  paper  not  specially  pro- 
videtl  for,'*  and  the  special  report  of  the  local  appraiser,  wherein  it  is  stated  that 
the  merchandise  is  a  waterproof  paper  and  is  used  for  lining  packing  cases, 
wrapping  automobile  tires,  etc.,  satisfies  us  that  the  merchandise  is  in  fact 
"paper,"  and  is  to  be  used  as  "wrapping  paper." — Ab.  25520  (T.  D.  315G8). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Bristol  Board  Not  Used  for  Drawing  Purposes. — Bristol  board  shown  to 
be  unfit  for  use  as  drawing  paper  and  used  chiefly  for  printing  cards,  invita- 
tions, etc.,  held  to  be  dutiable  as  manufactures  of  paper  under  the  provisions 
of  paragraph  407.  Stratton  v.  Olcovich  (T.  D.  26339),  in  effect  reversing 
Zellerbach  v.  U.  S.  (T.  D.  27282),  cited  and  followed;  G.  A.  6160  (T.  D.  26734) 
distinguished.— T.  D.  27322  (G.  A.  6354). 

Held  that  certain  varieties  of  bristol  board  are  not  dutiable  as  drawing  paper 
under  paragraph  401,  but  as  paper  not  specially  provided  for,  under  paragraph 
402.— Zellerbach  v.  U.  S.  (C.  C),  T.  D.  27282;  G.  A.  decision  (unpublished) 
reversed. 

Certain  bristol  board,  shown  by  the  testimony  to  be  imported  and  used  for 
drawing  purposes  and  to  be  known  both  commercially  and  ordinarily  as  draw- 
ing paper.  Held  to  be  dutiable  under  the  provisions  of  paragraph  401  as  draw- 
ing paper,  and  not  under  the  provisions  of  paragraph  407  as  manufactures  of 
paper.  Dejonge  v.  Magone  (159  U.  S.,  562)  and  G.  A.  1060  (T.  D.  12246)  cited 
and  followed ;  U.  S.  v.  Olcovitch  (reported  in  T.  D.  26339)  and  G.  A.  6091  (T.  D. 
26557)  distinguished.— T.  D.  26734  (G.  A.  6160)  ;  affirmed  by  T.  D.  27136  (C.C). 

Cardboard. — It  is  made  by  pasting  or  causing  to  adhere  together  separate 
slieets  of  paper.  Under  the  rule  laid  down  in  Stratton  v.  Olcovich  (T.  D. 
26339),  the  merchandise  was  classifiable  under  paragraph  407.  The  principle 
determined  in  the  Olcovich  case,  however,  has  been  disapproved,  and,  following 
G.  A.  6890  (T.  D.  29662),  we  hold  that  the  term  "paper"  includes  the  two-ply 
and  three-ply  paper  known  as  cardboard. — Ab.  21108  (T.  D.  29715). 

Cardboard  used  for  printing  visiting  and  business  cards  is  dutiable  as  paper 
not  specially  provided  for  and  not  under  paragraph  401  as  drawing  paper  nor 
paragraph  407  as  a  manufacture  of  paper.— T.  D.  20519  (G.  A.  4330). 

Designs  and  Jacquards. — An  importation  comprising  water-color  designs  or 
sketches,  Jacquard  drafts  on  point  paper,  and  Jacquard  cards,  the  designs  hav- 
ing been  used  as  patterns  and  drafted  on  the  point  paper  and  then  by  that 
means  transferred  to,  or  cut  on,  the  cards,  is  not  to  be  regarded  for  dutiable 
purposes  as  an  entirety.  Such  articles  are  dutiable  as  though  imported  sepa- 
rately.—T.  D.  29511  (G.  A.  6858). 

Grass  Cloth  is  properly  dutiable  as  paper  hangings  at  the  rate  of  25  per 
cent  ad  valorem  under  the  provisions  of  paragraph  402. — T.  D.  26850  (G.  A. 
6202). 

Hand-Painted  Paper  Hangings. — ^Paragraph  402  provides  for  paper  hang- 
ings without  words  of  restriction,  and  rolls  of  paper  on  which  views  of  scenery 
have  been  painted  by  hand,  shown  by  the  importers'  own  testimony  to  be  wall 
paper  in  every  sense  of  the  term,  are  dutiable  thereunder.  G.  A.  1968  (T.  D.  13774) 
distinguished.— T.  D.  28157  (G.  A.  6586). 


668  DIGEST   OF   CUSTOMS  DECISIONS. 

Kraft  Paper, — The  Board  of  Geueral  Appraisers  having  found  the  consign- 
ment to  be  wrapping  pajier  and  not  printing  paper,  and  an  examination  of  tlie 
evidence  of  record  failing  to  sliow  tliis  decision  to  have  been  wholly  unsup- 
ported or  contrary  to  the  weight  of  the  evidence,  tlie  decision  will  be  allirmed. 

Where  there  is  a  question  of  an  article  being  dutiable  and  the  rate  of  duty 
depends  on  that  article's  suitableness  for  a  given  use,  its  commercial  designation 
is  a  material  fact— Pritchard  &  Co.  v.  U,  S.  (Ct.  Cust.  Appls.),  T.  D.  31974; 
(G.  A.  Ab.  23582)  T.  D.  30733  affirmed. 

The  merchandise  is  a  sulphate  paper  and  known  as  "  kraft "  paper.  On 
account  of  its  superior  strength  this  article  is  in  general  use  as  a  wrapping 
paper.  The  paper,  being  exceedingly  strong,  is  adapted  for  u.se  as  a  so-cilled 
"  cover  "  p'jper.     When  so  used  it  is  printed  upon. 

Following  the  ruling  of  the  circuit  court  (Hensel  v.  U.  S.,  126  Fed.  Rep.,  576; 
T.  D.  25045),  it  is  held  to  be  dutiable  under  paragraph  396.— Ab.  21862  (T.  D, 
30027). 

Millboards  made  of  refuse  paper  bent  or  curved  in  form  for  use  in  ceiling 
cars  are  not  dutiable  under  paragrai)h  402,  but  are  dutiable  as  manufactures  of 
paper  under  paragraph  407. — The  Pantasote  Co.  v.  U.  S.  (Ct.  Cust.  Appls.). 
T.  D.  31008;  Ab.  22034  (T.  D.  30086)  reversed. 

Merchandise  invoiced  as  millboards  and  used  in  the  manufacture  of  book 
covers  was  classified  as  handmade  paper  under  paragraph  401.  The  importer 
contended  that  it  was  dutiable  under  paragraph  402  as  paper  not  specially  pro- 
vided for,  or  under  paragraph  407  as  manufactures  of  paper.  The  former 
claim  was  sustained.— Ab.  20658  (T.  D.  29559). 

Paper  Hangings. — An  article  composed  of  cotton  and  gilt  paper,  the  latter 
chief  value,  and  chiefly  if  not  exclusively  used  as  wall  paper,  is  properly  duti- 
able at  the  rate  of  25  per  cent  ad  valorem  as  paper  hangings  under  the  pro- 
visions of  paragraph  402.— T.  D.  26185  (G.  A.  5976). 

Press  Paper  or  pressboards,  made  by  running  pulp  through  rollers,  and  com- 
mercially known  as  paper,  is  dutiable  under  paragraph  402.  and  not  as  a  manu- 
facture of  paiier.     G.  A.  770  followed.— T.  D.  23385  (G.  A.  5034). 

Strauboard. — Unlined  strawboard  made  by  pasting  together  several  layers 
of  paper  or  board,  and  lined  strawboard  on  which  the  lining  has  been  pasted 
after  said  lining  had  been  separately  manufactured,  are  dutiable  under  the 
provisions  of  paragi'aph  407  as  manufactures  of  paper. 

Unlined  strawboard  of  a  single  thickness  rolled  in  said  thickness  directly 
from  the  pulp,  and  lined  strawboard  in  which  the  board  and  its  white  lining 
are  produced  from  the  pulp  in  one  operiition,  are  dutiable  under  the  provisions 
of  paragraph  402  as  paper  not  specially  provided  for.  Stratton  v.  Olcovich 
(reported  in  T.  D.  26339)  cited  and  followed.— T.  D.  26557  (G.  A.  6091). 

Held  that  so-called  unlined  strawboard,  consisting  of  single  sheets  of  straw- 
board  made  by  one  rolling  of  the  pulp  through  the  rollers,  is  dutiable  as  "  paper 
not  specially  provided  for,"  under  paragraph  402,  but  that  other  so-called  un- 
lined strawboard,'  made  by  pa,sting  or  causing  to  adhere  together  two  or  more 
separate  sheets  of  strawboard  after  each  sheet  had  been  finished  in  the  rollers, 
is  dutiable  under  paragraph  407  as  manufactures  of  paper  not  specially  pro- 
vided for. 

As  to  .so-called  lined  strawboard,  having  a  white  newspaper  lining,  Held  that 
a  variety  made  by  pasting  or  causing  to  adhere  together  two  or  more  separate 
sheets  of  strawboard,  after  each  sheet  has  been  finished  in  the  rollers,  and  by 
pasting  thereon  the  lining,  is  dutiable  as  manufactures  of  paper  not  specially 
provided  for  under  paragraph  407,  but  that  a  variety  made  by  a  process  termed 


SCHEDULE    M PAPERS    AND    BOOKS.  669 

"mill  lining"  or  "pulp  lining,"  consisting  of  a  single  sheet  of  stravvboanl  upon 
which  the  lining  is  placed  at  the  time  of  manufacture  of  the  board,  is  dutiable 
as>  "  paper  not  specially  provided  for  "  under  parsigraph  402. — Stratton  v.  Olco- 
vich  (C.  C),  T.  D.  2G339;  Ab.  541  (T.  D.  25007)  reversed  in  part. 

The  Making  of  Paper. — To  constitute  a  material  paper,  it  is  not  necessary 
that  the  machine  used  in  its  manufacture  should  be  known  as  a  paper-making 
machine,  nor  that  the  material  should  contain  glue,  alum,  and  clay ;  the  product 
determines  its  classification. 

Material  having  the  ordinary  thickness  of  wrapping  paper,  with  the  appear- 
ance of  wrapping  paper  and  used  as  such,  must  be  deemed  not  wood  pulp  but 
wrapping  paper,  and  was  dutiable  under  paragraph  402  as  paper  not  specially 
provided  for.— Germanla  Importing  Co.  v.  U.  S.  (Ct.  Oust.  Appls.),  T.  D.  31595; 
(Ab.  24059)  T.  D.  30991  affirmed. 

Cloth-Lined  Waterproof  Wrapping  Paper,  consisting  of  paper  with  a 
coating  of  pitch,  and  having  attached  thereto  a  cotton  fabric  to  give  strength 
and  security  to  the  article,  dutiable  as  a  manufacture  of  paper,  at  35  per  cent 
ad  valorem,  under  paragraph  407.— Dept.  Order   (T.  D.  28364). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Lincrusta  Walton  is  dutiable  as  paper  hanging  and  not  as  a  manufacture 
of  paper  or  a  manufacture  of  pulp.— T.  D.  15964  (G.  A.  2988). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Drawing  Paper  (Bristol  Board). — Bristol  board  for  drawing  is  dutiable 
as  drawing  paper.— T.  D.  12246    (G.  A.   1060). 

329.  Books  of  all  kinds,  bound  or  unbound,  including  blank  books, 
slate  books  and  pamphlets,  engravings,  photographs,  etchings,  maps, 
charts,  music  in  books  or  sheets,  an<l  printed  matter,  all  the  foregoing, 
and  not  specially  provided  for  in  this  section,  15  per  centum  ad  valorem. 
Views  of  any  landscape,  scene,  building,  place,  or  locality  in  the  United 
1913  States,  on  cardboai'd  or  paper,  not  thinner  than  eight  one-thousandths  of 
one  inch,  by  whatever  process  printed  or  produced,  including  those  wholly 
or  in  part  produced  by  either  lithographic  or  photogelatin  process  (ex- 
cept show  cards),  bound  or  unbound,  or  in  any  other  form,  20  cents  per 
pound ;  thinner  than  eight  one-thousandths  of  one  inch,  $2  per  thousand. 

416.  Books  of  all  kinds,  bound  or  unbound,  including  blank  books, 
slate  books,  and  pamphlets,  engravings,  photographs,  etchings,  maps, 
charts,  music  in  books  or  sheets,  and  printed  matter,  all  the  foregoing 
wholly  or  in  chief  value  of  paper,  and  not  specially  provided  for  in  this 
section,  25  per  centum  ad  valorem.  Views  of  any  landscape,  scene,  build- 
ing, place,  or  locality  in  the  United  States,  on  cardboard  or  paper,  not 
thinner  than  eight  one-thousandths  of  one  inch,  by  whatever  process 
printed  or  produced,  including  those  wholly  or  in  part  produced  by  either 
lithographic  or  photogelatin  process  (except  show  cards),  occupying 
thirty-five  square  inches  or  less  of  surface  per  view,  bound  or  unbound, 
or  in  any  other  form,  15  cents  per  pound  and  25  per  centum  ad  valorem ; 
thinner  than  eight  one-thousandths  of  one  inch,  $2  per  thousand :  Pro- 
glided,  That  the  rate  or  rates  of  duty  provided  in  the  tariff  Act  approved 
July  twenty-fourth,  eighteen  hundred  and  ninety-seven,  shall  remain  in 
force  until  October  first,  nineteen  hundred  and  nine,  on  all  views  of  any 
landscape,  scene,  building,  place,  or  locality,  provided  for  in  this  para- 
graph, which  shall  have,  prior  to  July  first,  nineteen  hundred  and  nine, 
been  ordered  or  contracted  to  be  delivered  to  bona  fide  purchasers  in  the 
United  States,  and  the  Secretary  of  the  Treasury  shall  make  proper 
regulations  for  the  enforcement  of  this  provision. 


1909 


670  -DIGEST   OF   CUSTOMS  DECISIONS. 


1897 


403.  Books  of  all  kinds,  inchuling  blank  books  and  pamphletB,  and 
enjrravinijs;  bound  or  unbound,  pliotofrraiihs.  etchings,  maps,  charts,  music 
in  books  nr  shtvts,  and  printed  matter,  all  the  foregoing  not  specially 
providetl  for  in  this  Act,  25  per  centum  ad  valorem. 

311.  Blank  books  of  all  kinds,  20  per  centum  ad  valorem ;  books,  in- 
j_q.    oludinfr  pamphlets  and  engravings,  bound  or  unbound,  photographs,  etch- 
ings, maps,  music,  charts,  and  all  printed  matter  not  specially  provided 
for  in  this  Act,  25  per  centum  ad  valorem. 


1890 


423.  Books,  including  blank  books  of  all  kinds,  pamphlets  and  engrav- 
ings, bound  or  unbound,  photographs,  etchings,  maps,  charts,  and  all 
printed  matter  not  specially  provided  for  in  this  Act.  25  per  centum  ad 
valorem. 


384.  Books,  pamphlets,  bound  or  unbovind.  and  all  printed  matter  not 
1883    specially  enumerated  or  provided  for  in  this  Act,  engravings,  bound  or 
unbound,  etchings,  illustrated  books,  maps,  and  charts,  25  per  centum  ad 
valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Bound  Views  of  American  Scenes,  printed  on  paper  thinner  than  eight  one- 
thousandths  of  an  inch,  are  properly  classifiable  for  duty  at  the  rate  of  $2  per 
thousand  views  under  the  last  provision  of  paragraph  329,  the  individual  view, 
and  not  the  book,  constituting  the  dutiable  entity.— T.  D.  35543  (G.  A.  7743). 

Sheets  of  paper  thinner  than  eight  one-thousandths  of  an  inch,  with  12  views 
of  American  .scenes  printed  thereon,  are  properly  dutiable  at  the  rate  of  $2  per 
thousand  views  under  the  last  provision  in  paragraph  329,  the  computation 
being  based  upon  the  number  of  individual  views  printed  on  a  sheet  rather  thtm 
upon  flit'  number  of  sheets  containing  such  views. — T.  D.  35542  (G.  A.  7742). 

Printed  Matter  on  Gelatin  Articles. — ^We  do  not  think  these  articles  fall 
within  the  class  of  printed  matter  as  provided  for  in  paragraph  329.  It  would 
seem  that  the  printed  matter  therein  referred  to  would  connnonly  be  understood 
to  mean  such  as  is  usually  done  on  paper,  and  where  the  printing  is  the  control- 
ling feature.  In  G.  A.  6196  (T.  D.  26838)  advertising  signs  nuide  of  metal, 
cardboard,  and  celluloid,  the  latter  chief  value,  were  held  not  to  be  printed 
matter,  following  Forbes  Lithograph  Manufacturing  Co.  v.  Worthington  (132 
U.  S.,  655),  wherein  it  was  decided  that  metal  signs  containing  advertising 
matter  printed  thereon  by  lithographic  process  were  not  dutiable  as  printed 
matter.  In  the  following  cases  various  articles  were  held  not  to  be  printed 
matter:  G.  A.  4441  (T.  D.  21175).  book  covers;  G.  A.  5.557  (T.  D.  24943),  cotton 
advertising  tape;  G.  A.  5582  (T.  D.  24997).  affirmed  in  Hollander  v.  U.  S.  (177 
Fed.,  594;  T.  D.  30250),  beer  mats;  G.  A.  6651  (T.  D.  28350),  paper  napkins; 
Kraut  V.  U.  S.  (130  Fed.,  392;  T.  D.  25178)  and  Kraut  v.  U.  S.  (142  Fed.,  1037; 
T.  D.  26946).  paper  bags;  G.  A.  73.53  (T.  D.  32422),  trick  tobacco  bags  of 
paper.— Ah.  38534. 

Portfolios  to  Hold  Samples  of  Lace. — The  words  "of  all  kinds"  following 
the  word  "  books  "  signifies  that  Congress  intended  to  make  the  provision  for 
books  broad  enough  to  cover  books  of  every  character.  In  the  case  of  U.  S.  v. 
Harper  (2  Ct.  Cust.  Appls.,  101;  T.  D.  31655),  the  court  held  that  the  use  of 
the  words  "  of  all  kinds."  following  the  word  "  fans,"  suggested  that  Congress 
intended  to  therein  provide  for  "every  imported  fan.  regardless  of  component 
material  or  condition."  This  reasoning  is  applicable  to  the  merchandise  in 
question,  and  we  are  of  opinion  that  said  merchandise  is  one  of  a  variety  of 
books  covered  by  paragraph  329. — Ab.  38100, 


SCHEDULE   M PAPERS   AND   BOOKS.  671 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Advertising  View  Cards. — The  mei'chandise  consists  of  private  mailing 
cards  exliil)iting  printed  views  of  buildings,  scenes,  or  places,  in  the  United 
States,  classified  under  the  provisions  of  paragraph  416,  and  assessed  with  duty 
at  the  rate  of  15  cents  per  pound  and  25  per  cent  ad  valorem. 

The  cards  here  in  question  exhibit  printed  views  of  various  buildings  in  the 
United  States,  and  the  circumstance  that  the  buildings  represented  on  the 
cards  are  selected  for  the  purpose  of  advertising  a  certain  kind  of  shingling 
used  on  such  buildings  is  of  no  moment.  We  know  of  no  valid  reason  why  these 
printed  views  should  be  singled  out  and  excluded  from  the  operation  of  the 
«bove-quoted  provision.— Ab.  25523  (T.  D.  31 568). 

Atlas;  Wording  in  Foreign  Langnage. — A  cardboard-bound  collection  of 
maps  with  the  wording  in  the  Greek  language  and  without  text,  classified  as 
maps  under  paragraph  416,  was  claimed  dutiable  as  books  printed  chiefly  in 
languages  other  than  English  (par.  518).  Protest  overruled. — Ab.  32892  (T.  D. 
33591). 
Boolilets. 

Commercial  Designation. — A  booklet,  as  that  term  is  used  in  the  tariff  act, 
is  understood  by  the  trade  to  be  an  article  used  for  greeting  or  souvenir  pur- 
poses, sold  and  dealt  in  by  art  dealers  and  stationers,  and  made  up  of  several 
leaves  or  inserts  flimsily  fastened  within  a  folder  of  paper  or  other  material, 
usually  by  means  of  a  ribbon  or  cord  ;  while  a  book  is  a  collection  of  leaves 
of  any  size  permanently  stitched  or  bound  together  in  a  cover,  the  binding  being 
the  kind  of  work  performed  by  a  bookbinder.  In  trade  and  commerce  size  is 
not  a  distinguishing  feature  between  books  and  booklets. 

Weduing  Books — Baby  Books. — So-called  "  wedding  books,"  "  baby  books," 
and  other  books  for  the  recording  of  events,  being  small  books  the  leaves  of 
which  are  permanently  fastened  and  bound  in  the  cover,  the  binding  being  the 
work  of  a  bookbinder,  are  dutiable  as  "  books,"  under  paragraph  416,  and  not 
as  "  booklets,"  under  paragraph  412.— T.  D.  32.327  (G.  A.  7336). 

Books  in  Chief  Value  of  Leather  were  held  dutiable  as  books  under  para- 
graph 416,  as  claimed  by  the  importers,  the  appraisers  having  reported  that  he 
would  now  so  classify  them  in  view  of  T.  D.  30326,  which  follows : 

The  department  is  of  opinion  that  Congress  in  enacting  paragraph  416  in- 
tended to  retain  the  same  rate  of  duty  upon  books  in  general  that  had  pre- 
viously been  imposed  by  paragraph  423  of  the  act  of  1890.  paragraph  311  of  the 
act  of  1894,  and  paragraph  403  of  the  act  of  1897,  and  that  the  limitation  placed 
upon  the  paragraph  by  the  addition  of  the  words  not  found  in  the  previous 
law  was  intended  to  exclude  from  that  rate  books  bound  in  such  fancy  or 
costly  bindings  as  to  be  imported  on  account  of  their  bindings,  and  not  for  the 
sake  of  their  intrinsic  literary  merit  or  their  value  as  books. 

In  classifying  importations  for  duty  under  this  paragraph,  therefore,  you 
will  in  each  instance  determine  whether  or  not  the  books  are  bound  in  a 
manner  appropriate  to  their  contents,  taking  into  consideration  the  quality  of 
the  binding  and  workmanship  as  compared  with  the  quality  of  the  paper  and 
printing  and  the  character  of  the  text ;  and  you  will  pass  for  entry  at  the  rate 
of  25  per  cent  ad  valorem  all  bona  fide  books  printed  upon  paper  and  appro- 
priately bound,  and  exclude  from  that  rate  only  such  as  are  contained  in  a 
binding  obviously  disproportionate  in  value  to  the  value  of  the  contents  as 
.ascertained  in  accordance  with  the  principles  above  set  forth. — Ab.  25100  (T.  D. 
31429). 


672  DIGEST   OF   CUSTOMS  DECISIONS. 

Calendars. — Printed  paper  calendar  blocks  made  up  of  sheets,  one  for  each 
day,  were  held  dutiable  as  printed  matter  in  chief  value  of  paper  under  para- 
Kraph  416.— Ab.  32559  (T.  D.  33551). 

Charts. — Tlie  question  here  is  whether  the  articles  of  the  importation  are 
'*  charts  "  within  the  meaning  of  paragraph  41G.  Reviewing  the  various  per- 
tinent decisions  affecting  this  question  it  seems  clear  that  the  meaning  of  the 
word  "  chart "  has  been  broadened  since  the  first  use  of  the  term  in  tariff 
legislation  and  that  the  terra  was  employed  in  the  present  law  with  this  ac- 
cepted broader  meaning.  "  Charts  "  in  paragraph  416  eo  nomine  describes  the 
importation.— Sheldon  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33265;  (G.  A.  Ab. 
1'89SS)  T.  D.  32655  and  (G.  A.  Ab.  29300)  T.  D.  32751  adiniiod. 

Tile  merchandise  consists  of  articles  of  paper  lithograpliically  printed,  which 
exhibit  in  a  pictorial  manner  the  outline,  form,  and  mechanical  features  of 
either  a  locomotive  or  an  automobile.  The  various  parts  are  accurately  shown 
by  superimposed  paper  flaps,  arranged  in  proper  order,  and  which  are  hinged 
so  that  they  may  be  turned  back  to  show  the  interior  mechanism  of  the  machine 
or  engine.  They  are  designed  for  the  use  of  students,  and  are,  as  we  view  them, 
in  no  different  class  than  the  anatomical  charts  pas.sed  on  in  Ab.  13758  (T.  D. 
27785)  or  the  mechanical  charts  passed  on  in  Ab.  22164  (T.  D.  30122).  It  fol- 
lows that  the  merchandise  is  classifiable  under  paragraph  416.  Affirmed  by 
T.  D.  33265  (Ct.  Cust.  Appls.),  supra.— Ab.  289SS  (T.  D.  32655). 

Color  Prints. — A  print  on  paper  is  undoubtedly  printed  paper  in  a  general 
sense,  but  it  is  obviously  to  be  classed  as  "  printed  matter  "  in  preference  to  a 
general  provision  for  paper  as  material  which  might  otherwise  embrace  the 
article.  As  the  printed  matter  we  have  here  before  us  is  on  coated  paper,  it 
would  seem  tluit  the  collector  has  properly  classified  the  goods  under  paragraph 
411.— Ab.  2.5104  (T.  D.  31429). 

3Iaps. — Goods  described  as  "  maps  of  paper,  lithographically  printed,"  and 
classified  under  paragraph  412,  relating  to  articles  lithographically  printed,  were 
claimed  to  be  "  maps "  within  the  meaning  of  paragraph  416.  Protest  sus- 
tained.—Ab.  23663  (T.  D.  30768). 

Memorandum  Books  witli   Pencils  Attached. Blank  books  compo.sed   in 

chief  value  of  paper,  with  i)eii('ils  attached,  were  held  properly  classified  as 
entireties  under  paragraph  416.    G.  A.  5475  (T.  D.  24783)  noted.— Ab.  37724. 

Notebooks — Calendars. — Pocket  memorandum  books  held  dutiable  as  blank 
books  under  paragraph  416.  G.  A.  5475  (T.  D.  24783)  followed.  Calendars  of 
metal  and  paper  held  to  have  been  properly  assessed  under  paragraph  420. — 
Ab.  28812  (T.  D.  32618). 

Paper  Measuring;  Tapes. — The  tapes  are  about  one-half  inch  in  width  and 
are  jjrinted  with  subdivisions  of  a  yard  indicating  eighths.  Duty  was  assessed 
under  that  part  of  paragraph  415  which  provides  for  paper  cut  into  strips. 
The  claim  raised  by  the  protests  is  that  the  paper  measuring  tapes  are  classifiable 
under  paragraph  416  as  printed  matter.  It  would  appear  to  us  that  an  article 
of  this  kind  is  dutiable  properly  as  a  "  maunfaeture  of  paper." — Ab.  26158  (T.  D. 
81774). 

Slate  Books,  with  paper  covers,  two  inside  slate  book  leaves,  and  pencil 
attached,  classified  as  manufactures  of  paper  under  paragraph  420,  were  held 
dutiable  under  paragraph  416.— Ab.  30141  (T.  D.  32873). 

Unbound  Books. — An  importation  of  200  copies  of  the  publication  The 
World's  Connnercial  Products  in  sheets,  which  was  classified  under  i)aragraph 
411,  as  printed  matter  on  coated  paper,  was  claimed  to  he  dutiable  as  unbound 
books  (par.  416).     Protest  sustained.— Ab.  252.56  (T.  D.  31478). 


SCHEDULE    M PAPERS   AND   BOOKS.  673 

Views  of  American  Scenery  or  Objects. — Views  covered  by  paragraph  412 
are  such  as  present  actual  places,  buildings,  landscapes,  or  scenes  within  the 
United  States. 

Pictures  that  imaginatively  portray  events  in  the  life  of  Washington  are  not 
views  of  American  scenery  or  objects.  They  do  not  profess  to  represent  any 
real  locality  or  actual  scene  or  scenery  within  the  United  States.  They  were 
properly  dutiable  as  cards  lithographically  printed  under  paragraph  412. — 
Raphael  Tuck  &  Sons  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33163;  (G.  A.  7340) 
T.  D.  32331  reversed. 

Printed  Views  of  Scenes  in  Hawaii  are  dutiable  under  the  provision  in 
paragraph  416,  for  "  views  of  any  landscape,  scene,  building,  place,  or  locality 
Jn  the  United  States,"  it  being  held  that  such  articles  ire  views  of  scenes  "  in 
the  United  States."— T.  D.  30707  (G.  A.  7039). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Books  Containing  Lithographs. — The  articles  in  dispute,  classified  as 
printed  matter  under  paragraph  403,  were  claimed  dutiable  as  books  for 
children's  use  containing  illuminated  lithographic  prints,  under  paragraph  400. 
It  appears  that  the  importation  consisted  of  books  containing  selections  from 
the  Gospels,  illustrated  with  lithographic  pictures.  The  board  held  that  they 
do  not  fall  within  the  meaning  of  the  term  "  books  for  children's  use,"  and 
affirmed  the  assessment  of  duty.— Ab.  12841  (T.  D.  27602). 

Combination  Pocliet  Memorandum  Books,  made  of  paper,  having,  in  ad- 
dition to  the  usual  ruled  pages,  various  compartments  or  pockets  for  carrying 
cards,  bills,  etc.,  are  dutiable  under  paragraph  403,  which  provides  for  books 
of  all  kinds. 

Slate  books,  a  species  of  book  made  of  paper  coated  with  a  preparation  of 
silicate  or  other  material,  are  also  dutiable  under  paragraph  403. 

Memorandum  books,  with  small  mirrors  on  the  inside  of  one  of  the  covers,  each 
having  a  small  lead  pencil  held  in  a  loop  attached  to  the  cover,  are  not  dutiable 
as  entireties,  but  are  dutiable  under  said  paragraph  403  at  the  rate  of  25  per 
cent  ad  valorem  on  the  books,  and  at  the  rate  of  45  cents  per  gross  and  25  per 
cent  ad  valorem  on  the  lead  pencils.— T.  D.  24783  (G.  A.  5475). 

Gelatin  Printing. — Cards  printed  by  the  so-called  "  lichtdruck  "  process,  in 
which  the  impression  is  made  from  an  inked  gelatin  plate  on  which  a  sun  print 
from  a  photographic  negative  was  produced  by  the  usual  manner  of  exposure 
to  the  sunlight,  are  in  no  sense  produced  by  lithographic  process,  and  are  not 
dutiable  as  lithographic  prints  under  paragraph  400.  They  fall  within  the 
terms  of  paragraph  403  as  printed  matter  not  specially  provided  for. — T.  D. 
28158  (G.  A.  6587). 

Linen  Map. — A  linen  map  classified  as  a  manufacture  in  chief  value  of  flax 
was  claimed  to  be  dutiable  under  paragraph  403,  as  "  maps."  Protest  sus- 
tained.—Ab.  19491  (T.  D.  29193). 

Lithographic  Prints  Forming  Part  of  Printed  Books  are  excepted  from 
the  provisions  of  paragraph  400,  and  are  dutiable  at  the  rate  of  25  per  cent 
ad  valorem  under  paragraph  403  as  printed  matter  not  specially  provided 
for.— T.  D.  23907  (G.  A.  518G). 

Paper  Maps  or  Charts  were  claimed  to  be  free  of  duty  under  paragraph  502, 
relating  to  books  or  pamphlets  printed  exclusively   in  languages  other  than 
English.     Protest  overruled.— Ab.  19719  (T.  D.  29288). 
60690°— 18— VOL  1 43 


674  DIGEST   OF   CUSTOMS   DECISIONS. 

Mechanical  Charts. — ArticU's  chissified  as  inamifiuturos  of  metal  wore 
claimed  to  be  dutiable  as  charts  under  paragraph  403. 

The  merchandise  consists  of  sheets  of  cardhoar<l,  printed  and  cut  out.  having 
'•ome  metal  parts  superimposed  and  arranged  to  illustrate  the  working  of  a 
liigh-tension  magneto.  We  think  this  clahn  may  properly  be  allowed. — 
A.b.  22164  (T.  D.  30122). 

P«)rtf(>lios  made  up  of  loose,  unbound  sheets,  comprising  29  pages  of  helio- 
>.'rapiiic  pictures  and  5  pages  of  descriptive  matter  printed  in  the  German 
language,  contained  in  a  pasteboard  cover  bearing  the  title,  are  not  entitled  to 
free  entry  under  the  provisions  of  paragraph  502,  for  "  books  and  pamphlets 
printed  exclusively  in  languages  other  than  English,"  but  are  dutiable  as 
printed  matter  at  the  rate  of  25  per  cent  ad  valorem  under  the  provisions  of 
paragraph  403.  O.  A.  1703  (T.  D.  13523)  ;  G.  A.  1266  (T.  D.  12582)  ;  G.  A. 
4199  (T.  D.  1953G)  ;  G.  A.  4325  (T.  D.  20514)  ;  and  G.  A.  5049  (T.  D.  23424) 
cited.— T.  D.  24743  (G.  A.  5454). 

Printed  IJlottcrs. — Printed  sheets  of  blotting  paper,  classified  as  manufactures 
of  i)aper  under  i)aragrapli  407,  were  claimed  to  be  dutiable  as  printed  matter 
under  paragraph  403.     Protest  sustained.— Ab.  19764  (T.  D.  29298). 

Sample  Books  and  pattern  cards,  with  printed  descriptive  text,  intended  for 
general  circulation  for  advertising  purposes,  are  dutiable  as  "  printed  matter  " 
at  25  per  cent  ad  valorem  under  jiaragraj)!)  403.  and  are  not  free  of  duty  under 
the  provision  in  paragraph  501  for  "publications  issued  for  their  subscribers 
or  exchanges  by  scientific  and  literary  associations  or  academies,  or  publica- 
tions of  individuals  for  gratuitous  private  circulation."  Matheson  v.  U.  S. 
(99  Fed.  Rep.,  261),  affirming  In  re  I\Iithe.soa  (G.  A.  4325),  followed.  Schioffelin 
V.  U.  S.  (84  Fed.  Rep.,  880),  distinguislied.— T.  D.  22143  (G.  A.  4695). 

Unassembled  Printed  Plates. — Paragrapli  502.  providing  for  "  ijooks  "  in 
foreign  languages,  does  not  include  an  importation  of  .500  ijrinted  copies  of  an 
ancient  French  manuscript,  in  tlie  form  of  24  plates,  where  the  form  of  a  book 
is  lacking  in  that  all  the  copies  of  each  plate  are  packed  .separately  rather  than 
assembled  in  proper  order  as  in  a  book.  Such  merchandise  is  dutiable  an 
"printed"  matter  under  paragraph  403.— T.  D.  29437  (G.  A.  6843). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Unbound  Printed  Sheets  of  a  work  on  anatomy  held  to  be  "  book.s." — 
Macmillan  v.  U.  S.,  116  Fed.  Rep.,  1018. 

The  word  "  books  "  as  used  in  this  paragraph  can  not  be  given  such  a  narrow 
construction  as  to  exclude  the  vuibound  sheets  of  a  scientific  book. 

The  fact  that  the  author  of  a  medical  work  quotes  largely  from  tlu!  writings 
of  others  does  not  deprive  his  book  of  its  character  as  one  of  original  scientific 
research.  A  textbook  on  the  diseases  of  the  ear  and  adjacent  organs  by 
Dr.  Adam  Politzer  is  free. — In  re  Hempstead  (C.  C),  95  Fed.  Rep.,  967;  affirmed 
l>y  103  Fed.  Rep.,  197  (C.  C.  A.). 

Notebooks  and  lead  pencils,  when  separately  itemized  and  valued  on  the 
invoice,  are  dutiable  separately  and  not  as  entireties. — T.  D.  18609  (G.  A.  4007). 

Painted  Photographs  held  dutiable  as  photographs  and  not  free  as  painting? 
in  oil  or  water  colors.— T.  D.  15841  (G.  A.  2941)  ;  T.  D.  18228  (G.  A.  3938). 

Printing,  Chromatic  Process. — Halftone  pictures  and  colored  pictures  pro- 
duced by  the  chromatic  proce.ss  held  dutiable  as  printed  matter  and  not  as 
lithographic  prints.— T.  D.  18727  (G.  A.  4040). 


SCHEDULE   M PAPERS   AND   BOOKS.  675 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Booklets.— A  booklet  entitled  "  Pictures  and  Texts  for  Painting,"  having 
thick  paper  covers  and  12  leaves  with  lithographic  illustrated  texts,  held  to  be 
a  book  of  lithographic  prints  bound  and  not  lithographic  prints  contained  in  a 
printed  book.— T.  D.  13327  (G.  A.  1707). 

Map — Text  in  Latin. — Folding  maps,  the  names  printed  in  Latin,  arc  dutiable 
and  not  free  as  books  printed  in  language  other  than  English.— T.  D.  14401 
(G.  A.  2285). 

Religious  Books  bought  by  a  Sunday-school  teacher  in  Canada  and  brought 
into  the  country  by  him  are  dutiable  as  books  and  not  free  as  books  actually 
used  abroad,  etc.,  nor  as  professional  books,  nor  as  personal  effects. — T.  D. 
15585  (G.  A.  2845). 

Serial  Novels. — German  novels  translated  into  English,  printed  at  stated 
intervals  and  imported  in  pamphlet  form,  are  dutiable  as  books  and  not  free 
ns  periodicals  where  there  is  nothing  to  show  whether  they  were  written  in  the 
present  time  or  many  years  ago.  T.  D.  14643  (G.  A.  2401)  affirmed.— Eichler  v. 
U.  S.  (C.  C),  71  Fed.  Rep.,  956. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Slate  Books,  viz,  memorandum  books  of  which  paper  is  a  component  ma- 
terial, of  various  sizes,  from  3  by  6  to  8  by  5  inches,  having  two  covers  and 
from  one  to  three  leaves  of  paper  coated  with  a  black  surface,  capable  of  being 
written  upon  with  a  slate  pencil ;  and  "  parchment  slates,"  being  likewise  com- 
posed of  paper,  in  one  or  more  folds,  and  covered  with  a  white  composition,  to 
be  written  upon  with  a  lead  pencil,  are  dutiable  as  manufactures  of  paper  and 
not  under  paragraph  410.— Keary  v.  Magone   (C.  C),  40  Fed.  Rep.,  873. 

DECISIONS   UNDER   STATUTES  PRIOR  TO  THE  ACT  OF   1883. 

Colored  Engravings  are  dutiable  at  8  per  cent  as  engravings  and  not  at 
15  per  cent  as  nonenumerated  articles. — Knoedler  v.  Schell  (17  Leg.  Int.,  373), 
14  Fed.  Cas.,  782. 

Pattern  Books,  consisting  of  sheets  of  paper  stitched  or  folded  together, 
upon  which  designs  or  patterns  are  printed  in  colors,  are  dutiable  as  printed 
matter. — Weihenmyer  v.  Arthur  (22  Int.  Rev.  Rec,  368),  29  Fed.  Cas.,  595. 

330.  Photograph,    autograph,    scrap,    post-card,    and    postage-stamp 
albums,  wholly  or  partly  manufactured,  25  per  centum  ad  valorem. 

417.  Photograph,     autograph,     scrap,     post-card,     and     postage-stamp 
albums,  wholly  or  partly  manufactwred,  35  per  centum  ad  valorem. 

404.  Photograph,  autograph,  and  scrap  albums,  wholly  or  partly  manu- 
factured, 35  per  centum  ad  valorem. 

308.  *     *     *     photograph,  autograph,  and  scrap  albums,  wholly  or  par- 
tially manufactured,  30  per  centum  ad  valorem     *     *     * 

420.  *     *     *     photograph,  autograph,  and  scrap  albums,  wholly  or  par- 
tially manufactured,  35  per  centum  ad  valorem. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Post-Card  Albums  are  dutiable  under  the  provisions  of  paragraph  404  as 
scrap  albums.  American  News  Co.  v.  U.  S.  (T.  D.  27722)  cited  and  followed. — 
T.  D.  27782  (G.  A.  6500). 


1897 
1894 
1890 


676  DIGEST   OF   CUSTOMS   DECISIONS. 

Alhums  for  postjil  cards  are  (hitiahlo  uiulcr  tlic  provisidii  in  paragraph  404 
for  "scrap  albums."— American  New  Co.  v.  U.  S.  (C.  C.  A.),  T.  D.  117722;  T.  D. 
27029  (C.  C.)  and  (G.  A.  5952)  T.  D.  26099  aflirmed. 

DECISIONS  UNDER  THE  ACT  OF  1SS3. 

Photojirapliic  Albums  made  of  paper,  leather,  metal  clasps,  and  plated 
clasps,  the  paper  worth  more  than  all  the  rest  of  the  material  put  together,  are 
dutiable  as  manufactures  of  paper  or  of  which  paper  is  a  component  material 
not  especially  enumerated  or  provided  for,  and  not  as  manufactures  and  articles 
of  leather.  Liebenroth  v.  Robertson  (144  U.  S.,  35)  ;  Liebenroth  v.  Robertson 
(12  Sup.  Ct.  Rep.,  G07)  followed.— T.  D.  13054  (G.  A.  1559). 

1913        ;{;{!.  I'laying  cards,  60  per  centum  ad  valorem. 

410.  Playing  cards,  in  packs  not  exceeding  fifty-four  cards  and  at  a 
1909     like  rate  for  any  number  in  excess,  10  cents  per  paclv  and  20  per  centum 
ad  valorem. 

406.  I'laying  cards,  in  packs  not  exceeding  fifty-four  cards  and  at  a 
1897     like  rate  for  any  number  in  excess,  10  cents  per  pack  and  20  per  centum 
ad  valorem. 

312.  Playing  cards,  in  packs  not  exceeding  fifty-four  cards  and  at  a 
1894    like  rate  for  any  number  in  excess,  10  cents  per  pack  and  50  per  centum 
ad  valorem. 

1890        424.  Playing  cards,  50  cents  per  pack 

1883         478.  Playing  cards,  100  per  centum  ad  valorem. 

DECISIONS   UNDER  THE   ACT   OF   1909. 

"  lioy  Scouts  "  Card  Game. — The  cards  here  in  question  are  to  be  used 
otherwise  tlian  as  gaming  cards,  and  the  play  or  game  is  one  of  pastime,  .such 
ns  "  Pit "  or  "  Authors."  We  conclude  that  the  merchandi.se  has  been  im- 
properly classified  under  the  provisions  of  paragraph  419.  We  liold  the  mer- 
chandise  dutiable   under   paragraph   420   as   "  manufactures   of   paper." — Ab. 

258S6  (T.  D.  31708). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Japanese  Playins  Cards  are  dutiable  as  playing  card;i  and  not  as  printed 
lUMtter.— T.  D.  17501   (G.  A.  3052). 

DECISIONS   UNDER   THE  ACT   OF   1890. 

Chinese  Playing  Cards  are  dutiable  as  cards  and  not  as  printed  matter. — 
T.  D.  10731  (G.  A.  284). 

iiii2.  Papers  or  cardboard,  cut,  die  cut,  or  stamped  into  designs  or 
shapes,  such  as  initials,  monograms,  lace,  borders,  or  other  forms,  and 
all  post  cards,  not  including  American  views,  plain,  decorated,  embossed, 
1913  or  printed,  except  by  litliographic  process,  and  all  papers  and  manufac- 
tures of  paper  or  of  which  paper  is  the  component  material  of  chief 
value,  not  specially  provided  for  in  this  section,  25  per  centum  ad 
valorem. 

415.  *  *  *  .  paper  not  specially  provided  for  in  this  section,  30 
per  centum  ad  valorem  :  Provided,  That  paper  embo.ssed,  or  cut,  die  cut, 
or  stamped  into  designs  or  shapes,  such  as  initials,  monograms,  hice, 
bordei's,  hands,  strips,  or  other  forms,  or  cut  or  shaped  for  boxes,  plain 
1909  '  or  printed  but  not  lithograplied,  and  not  specially  provided  for  in  this 
section,  sliall  I)e  dutiable  at  35  per  centum  ad  valorem;     *     *     *. 

420.  Manufactures  of  paper,  or  of  which  paper  is  the  component  ma- 
terial of  chief  value,  not  specially  provided  for  in  this  section,  35  per 
centum  ad  valorem. 


SCHEDULE   M — PAPERS   AND  BOOKS.  677 

402.  *     *     *     all  other  paper  not  specially  provided  for  in  this  Act, 
25  per  centum  ad  valorem ;     *     *     *. 
1897  •^      407.  Manufactures  of  paper,  or  of  which  paper  is  tlie  component  ma- 
terial  of   chief   value,    not   specially   provided    for    in    this   Act,   35   per 
.  centum  ad  valorem. 

310.  *     *     *     all  other  paper  not  specially  provided  for  in  this  Act,  20 
per  centum  ad  valorem. 
1894<(      313.  Manufactures  of  paper,  or  of  which  paper  is  the  component  ma- 
terial of  chief  value,  not  specially  provided  for  in  this  Act,  20  per  centum 
ad  valorem. 

422.  ♦     *     *     all  other  paper  not  specially  provided  for  in   this  Act 
25  per  centum  ad  valorem. 
1890\       425.  Manufactures  of  paper,  or  of  which  paper  is  the  component  ma- 
terial of  chief  value,  not  specially  provided  for  in  this  Act,  25  per  centum 
ad  valorem. 

388.  Paper,  manufactures  of,  or  of  which  paper  is  a  component  ma- 
terial, not  specially  enumerated  or  provided  for  in  this  Act,  15  per  centum 
1883  i  ad  valorem. 

392.  *     *     *     all  other  paper  not  specially  enumerated  or  provided  for 
in  this  Act,  25  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  .^.CT  OF  1913. 

Water-Color  Designs  on  paper  used  in  the  printing  of  cretonne  dutiable  at 
the  rate  of  25  per  cent  ad  valorem  under  paragraph  332,  as  manufactux'es  of 
paper  or  of  which  paper  is  the  component  material  of  chief  value. — Dept.  Order 
(T.  D.  36518). 

Labels  prepared  from  papers  die  cut  or  other  forms  dutiable  at  25  per  cent 
ad  valorem  under  paragraph  332. — Dept.  Order  (T.  D.  35282). 

Metal-Coated  Paper  Initials. — Initial  letters  made  from  metal-coated  paper, 
classified  as  articles  of  metal-coated  paper  under  paragraph  324,  were  claimed 
dutiable  as  "  papers  or  cardboard,  cut,  die  cut,  or  stamped  into  designs  or  shapes, 
such  as  initials"  (par.  332).  Protests  overruled  on  the  authority  of  U.  S.  v. 
Wyman  (4  Ct.  Cust.  Appls.,  411;  T.  D.  33851).— Ab.  37041  (T.  D.  35000), 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Adhesive  Paper  with  Metal  Appliance. — Rolls  of  adhesive  paper  about  1 
inch  in  diameter  and  half  an  inch  in  width,  each  roll  equipped  with  a  metal 
attachment  or  appliance  to  keep  it  in  shape  and  to  cut  the  paper  off  as  desired, 
were  claimed  to  be  dutiable  as  surface-coated  paper,  under  paragraph  411, 
rather  than  as  paper  cut  into  strips  (par.  415). 

In  G.  A.  5735  (T.  D.  25441),  the  board  held  it  to  be  subject  to  duty  under 
paragraph  407,  tarilT  act  of  1897,  as  manufactures  of  paper.  It  would  appear 
to  us  if  this  article  is  dutiable  under  paragraph  411  it  must  find  classification 
as  an  article  in  chief  value  of  surfaced  paper  at  the  rate  of  5  cents  per  pound 
and  30  per  cent  ad  valorem,  rather  than  at  5  cents  per  pound,  as  claimed.  The 
proviso  to  paragraph  415,  by  virtue  of  which  the  assessment  was  made,  does  not 
embrace  the  article  we  have  before  us.  Note  ruling  in  Ab.  24571  (T.  D. 
31207.— (Ab.  25169  (T.  D.  31450). 

Advertising  Cards  with  Pictures  Die  Cut. — The  proviso  to  paragraph  415 
would  appear  to  have  been  enacted  in  view  of  the  decision  in  Hamilton  v.  U.  S. 
(T.  D.  29519)  and  so  designed  to  impose  an  increased  rate  of  duty  over  and 
above  the  duty  on  paper,  upon  paper  both  printed  and  die  cut  with  designs. — 
Knauth,  Nachod  &  Kuhne  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32465;  Ab.  27081 
(T.  D.  32006)  affirmed. 


678  DIGEST   OF   CUSTOMS  DECISIONS. 

Body  Paper  intended  to  be  surface  coated,  classified  under  paragraph  415 
as  paper  not  specially  provided  for.  was  claimed  dutiable  as  prinlin;,'  i)ai)cr 
under  para{,'rapli  4U'J.     Protest  overruled.— Ab.  3028G  (T.  D.  32905). 

Cut  Bowl  I'apers. — These  bowl  papers  are  slipped  over  rolls  for  embossing 
machines,  pressed  down  by  hydraulic  pressure,  and  then  turned  off  smoothly 
to  form  the  finished  calendar  roll.  We  are  of  the  opinion  that  the  pajjer  is 
dutiable  properly  at  30  per  cent  ad  valorem  under  paragraph  41.").  as  "  painM-  ncjt 
specially  providtnl  for."— Ab.  2.")22  (T.  D.  I.IGS). 

Embossed  liitliosrapbed  Post  Cards. — Embossing  implies  a  perceptibly 
raised  surface  and  a  raisi'd  surface  that  is  perceptibly  a  form,  ligure,  or  design, 
but  the  surface  of  such  a  form,  figure,  or  design  needs,  in  order  to  l)e  embossed, 
to  be  raised  only  above  the  surface  immediately  surrounding  it  and  not  neces- 
sarily above  the  general  surface  of  the  article.  Post  cards  ornamented  by  n 
printing  in  gold  on  a  gelatin  surface  and  impressed  with  an  indented  design, 
producing  thereby  an  effect  in  relief,  are  dutiable  as  cards,  "either  die  cut  or 
embossed,"  under  paragraph  412;  and  this  whether  the  embossed  effect  was  or 
was  not  intended  to  be  produced.— Stiner  &  Son  et  al.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  32079;  (G.  A.  7202)  T.  D.  31491  affirmed. 

The  provision  in  paragraph  412,  beginning  "  all  other  articles  than  those 
hereinbefore  specifically  provided,"  relates  only  to  such  goods  as  are  litho- 
graphically jirinted  and  not  to  such  as  those  in  one  of  these  appeals,  admittedly 
not  lithographed. 

The  construction  given  this  clause  by  the  board  harmonizes  otherwise  repug- 
nant provisions  in  pari  materia  and  most  nearly  effects  what  must  be  taken  to 
have  been  the  plain  intent  of  the  Congress. — U.  S.  r.  Fuld  &  Co.  et  al.  (Ct.  Cust. 
Appls),  T.  D.  3.347G;  (G.  A.  Al).  29228)  T.  D.  32G81  affirmed. 

Duty  was  as.sessed  on  said  articles  at  the  rate  of  35  per  cent  ad  valorem 
under  the  provisions  of  paragraph  415. 

The  claim  set  forth  by  the  protestants  that  these  post  cards,  though  non- 
lithographed,  are  dutiable  at  9  cents  per  pound  under  paragraph  412,  is  con- 
sidered as  without  merit.  Reasons  for  that  conclusion  are  set  forth  at  some 
length  in  Ab.  24880  (T.  D.  31335),  and  it  follows  that  paragraph  412  is  to  be 
limited  to  lithographically  printed  articles,  with  the  exception  of  certain 
specified  goods,  the  .special  provisions  for  which  in  said  paragraph  imply  the 
contrary.  This  view  would  exclude  these  embossed  and  sprayed  post  cards, 
which  are  admitted  to  be  noiilithographed. — Ab.  29228;  affirmed  by  T.  D.  33476 
(Ct.  Cust.  Appls.),  supra. 

Fancy  or  decorated  paper  post  cards,  embossed  and  sprayed,  were  held  to  be 
dutiable  as  printed  matter  under  paragraph  416. 

The  Government  claims  that  the  merchandise  would  in  any  event  be  subject 
to  the  35  per  cent  rate  of  duty  under  the  provision  in  paragraph  415. 

It  is  apparent  to  us  that  the  proviso  cited  has  no  application  to  printed 
matter  in  the  form  of  private  mailing  or  souvenir  post  cards.  The  i)roviso  has 
reference  to  forms  of  paper  produced  by  embossing,  cutting,  or  stamping,  rather 
than  to  completed  articles,  to  some  part  of  which  any  of  the  processes  referred 
to  may  have  been  applied  as  an  additional  feature  of  ornamentation. — 
Ab.  24233  (T.  D.  31070). 

Imperfect  Paper.^The  merchandise  here  in  question  consists  of  paper 
ubout  19  inches  in  width  im|)orted  in  rolls  of  varying  diameters. 

In  Fawcett  r.  U.  S.  (154  Fed.  Rep.,  1003;  T.  D.  27978)  the  court  in  affirmim.' 
'I  decision  of  the  board  held  that  silk  yarn  which  fell  from  or  adhered  to 
tlie  machines  in  the  process  of  combing  was  dutiable  nevertheless  as  "  silk, 
partially  manufactured,"  and  not  free  of  duty  as  "  silk  waste."     In  Ab.  20386 


SCHEDULE   M — PAPERS   AND   BOOKS.  679 

(T.  D.  294G4)  the  board  held  certain  imperfect  and  defective  artificial  silk 
lo  be  dutiable  as  sillc,  and  not  as  waste.  Note  also  ruling  of  the  court  in  tbo 
case  of  Myers  v.  U.  S.  (110  Fed.  Kep.,  940)  as  to  mica  waste.  We  believe  the 
paper  here  in  question  is  susceptible  of  use  as  "  paper,"  and  overrule  the  claim 
In  the  protests  that  it  is  paper  stock.— Ab.  20053  (T.  D.  31757). 

Paper-Box  Tops  stamped  into  designs  or  shapes  dutiable  under  paragraph 
415.— Dept.  Order   (T.  D.  32140). 

Paper,  Embossed  and  Printed  by  the  Engraving  Process. — Paper,  em- 
bossed and  die  cut  into  designs  in  imitation  of  lace,  and  having  religious  pic- 
tures printed  tl)ereon  by  the  engraving  process,  is  more  specifically  provided 
for  in  paragraph  415  than  as  "  engravings  "  in  paragraph  416. 

The  proviso  to  paragraph  415  distinctly  covers  all  embossed,  die-cut,  or 
stamped  paijers.  plain  or  printed,  but  not  lith()grai)hed.  Knauth  i\  U.  S.  (3  Ct. 
Cust.  Appls.,  183;  T.  D.  32465)   followed.— T.  D.  35313   (G.  A.  7709). 

Paper  Forms  or  Cut-Onts. — Forms  or  cut-outs  of  embossed  paper  to  Ix- 
used  in  the  manufacture  of  individual  drinking  cups,  classified  as  articles 
made  of  paper  with  a  surface  design  under  paragraph  411,  held  dutiable  under 
the  provisions  of  paragraph  415  as  paper,  cut  or  die-cut  into  a  form  or 
shape.— Ab.  30083  (T.  D.  32858). 

Post  Cards  in  Chief  Value  of  Silk. — Protests  overruled  as  to  post  cards 
classified  under  paragraph  403  as  in  chief  value  of  silk.— Ab.  30041  (T.  D.  32858). 

Show  Cards. — A  review  of  the  judicial,  legislative,  and  administrative  in- 
terpretations shows  cardboard  made  of  a  single  layer,  if  not  provided  for 
eo  nomine,  is  within  the  designation  "paper,"  and  that  article  made  of  two 
or  more  layers  of  such  cardboard  are  within  the  designation  "  manufactures 
of  paper."  Tliese  goods  were  pi-operly  held  dutiable  as  such  under  paragraph 
420.— U.  S.  V.  Overton  &  Co,  et  al.  (Ct.  Cust.  Appls.),  T.  D.  35474;  (G.  A. 
7620)  T.  D.  34860  affirmed. 

Placards,  show  cards,  or  advertising  signs,  the  foundations  of  which  are 
composed  of  either  plain  or  coated  cardboard  upon  which  have  been  superim- 
posed letters  or  designs  die  cut  from  differently  colored  sheets  of  surface- 
coated  paper,  and  in  each  of  which  signs,  as  completed,  the  cardboard  founda- 
tion constitutes  the  component  material  of  chief  value,  ai*e  properly  dutiable 
as  manufactures  of  paper  under  paragraph  420,  rather  than  as  manufactures  in 
chief  value  of  surface-coated  paper  under  paragraph  411. — T.  D.  34860  (G.  A. 
7620)  ;  affirmed  by  T.  D.  35474  (Ct.  Cust.  Appls.),  supra. 

Snappers  were  held  properly  classified  as  manufactures  of  paper  under 
paragraph  420.— Ab.  31732  (T.  D.  33291). 

Tracing  Paper  Treated  with  Oil. — Paper  treated  with  oil  to  make  it 
transparent,  assessed  as  paper  not  specially  provided  for  under  paragraph 
415,  was  claimed  dutiable  as  grease-proof  and  imitation  parchment  paper  (par. 
411).  Protest  overruled.  Knauth  v.  U.  S.  (4  Ct.  Cust.  Appls.,  — ;  T.  D.  33199) 
cited.— Ab.  33729  (T.  D.  33778). 

DECISIONS   UNDER   THE   ACT   OF   1897. 

Adhesive  Paper  with  Metal  Appliance. — Adhesive  paper  imported  in  small 
rolls  having  a  metal  attachment  or  appliance  to  keep  same  in  shape,  and  hav- 
ing a  cutter  to  be  used  in  cutting  olT  the  paper  in  required  sizes,  is  iK»t  dutiable 
as  paper  not  specially  provided  for  in  paragraph  402,  but  is  dutiable  as 
manufactures  of  paper  under  paragraph  407. — T.  D.  25441  (G.  A.  5735). 

Binding  Material — End  Papers. — The  importers  objected  to  the  duty  im- 
posed under  the  provisions  in  paragraph  407  for  manufactures  of  paper. 

The  merchandise  consists  of  bookbinding  material  termed  "  Chivers  patent 
binding."     The   articles   are   made   of   paper    and   cotton,    paper   chief   value. 


680  DIGEST   OF   CUSTOMS  DECISIONS. 

These  "end  papers"  are  not  in  fact  in  the  nature  of  printed  matter,  and  we 
are  of  the  opinion  that  they  are  not  the  material  paper  for  whicli  provision 
is  made  in  paragraph  402.  The  article  is  a  patent  bindinj?,  and  the  classifica- 
tion made  by  the  collector  apitears  to  ns  to  he  correct. — Ab.  21624  (T.  D.  29931). 

Carbon  Paper. — We  lind  tliat  carbon  pai)er  is  not  a  surface-coated  paper, 
hnd  not  of  the  character  of  such  papers  so  provided  for  under  paragfaph  398. 
Dejonge  r.  Magone  (159  U.  S.,  502).  It  would  appear  to  be  a  paper  not 
specially  provided  for  within  the  provisions  of  paragraph  402. — Ab.  15921  (T.  D. 
28300). 

Carpet  Lining  classified  as  paper  not  specially  provided  for  under  paragraph 
402,  was  claimed  to  be  dutiable  as  sheathing  p.iiicr  under  paragraph  394. 
Assessment  aflirmed. — Ab.  17S01   (T.  D.  2S(!53). 

India  Paper.— The  material  in  controver.sy  was  classified  under  paragraph 
402,  relating  to  paper  not  .'specially  provided  for,  and  was  claimed  to  be  dutiable 
under  paragraph  396  as  printing  paiier  suitable  for  books  and  newspapers. 
Protest  overruled.— Ab.  21667  (T.  D.  29931). 

Lace  Paper. — Under  the  rule  laid  down  in  Ilamillon  v.  U.  S.  (167  Fed.  Rep., 
796;  T.  D.  29519)  the  merchandise  is  classifiable  under  paragraph  402.  The 
principle  determined  in  the  Hamilton  ca.se  was  followed  by  the  board  in  G.  A. 
6895  (T.  D.  29698),  following  which  we  hold  the  term  "paper"  includes  the 
•Jhelf  edgings  herein  question.— Ab.  212.52  (T.  D.  29763). 

So-called  lace-paper  tops,  doilies,  and  similar  articles,  cut  or  stamped  out  of 
sheets  of  paper  without  printed  inscriptions  thereon,  are  dutiable  under  para- 
graph 402,  as  "  paper  "  rather  than  under  paragraph  407,  as  "  manufactures  " 
of  paper.  Those  with  printed  in.scriptions  are  covered  by  paragraph  403 
!'s  "printed  matter."  Hamilton  r.  U.  S.  (T.  D.  29519)  followed.  T.  D.  29698 
(G.  A.  6895). 

Where  plain  paper  has  been  stamped  by  a  single  operation  into  shapes  with 
lace-like  effects,  it  is  still  "  paper  "  within  the  meaning  of  paragrai)li  402,  rather 
than  "  manufactures  "  of  paper  under  paragraph  407. 

The  authorities  warrant  the  classification  as  "  printed  matter  "  under  para- 
graph 403,  of  lace  paper  that  has  been  printed  with  trade-marks,  business  ad- 
dresses, decorative  designs,  etc. — Hamilton  v.  U.  S.  (C.  C.  A.),  T.  D.  29519; 
T.  D.  29165  (C.  C.)  and  (G.  A.  6674)  T.  D.  28479  reversed. 

Paper. — Pieces  of  paper  about  5^  inches  square,  cut  from  old  Government 
record  books,  and  not  further  manipulated,  which  are  largely  used  as  gold- 
beaters' planes,  but  which  also  have  various  other  uses,  are  dutiable  under 
the  provision  in  paragrai)h  402  for  "  all  other  paper  not  si)ecially  provided  for," 
iind  are  not  dutiable  as  manufactures  of  paper. — T.  D.  23667  (G.  A.  5124). 

Paper  Hats,  Varnished. — Hats  made  of  pajier  and  coated  with  varnish  are 
dutiable  as  manufactures  of  paper  under  paragraph  407  at  the  rate  of  35 
per  cent  ad  valorem.  The  fact  that  the  varnish  is  of  greater  value  than  the 
paper  will  not  alter  its  classification,  as  the  application  of  that  material  did 
not  alter  the  character  of  the  pai)er  for  dutiable  i)urpo.ses.  The  material  still 
remained  paper  and  is  dutiable  as  such.  Dejonge  v.  Magone  (159  U.  S.,  562) 
followed.— T.  D.  24747   (G.  A.  5458). 

Paper  Napkins  ornamented  with  designs  in  colors  stenciled,  stamped,  or 
printed  thereon,  are  dutiable  as  manufactures  of  paper  under  paragraph  407, 
rather  than  as  "printed  matter"  under  paragraph  403. — Morimura  v.  U.  S. 
(C.  C),  T.  D.  29103;   (G.  A.  06.51)  T.  D.  283.50  allinned. 

Paper  napkins  made  of  crinkled  crepe  paper  and  ornamented  with  designs 
in  colors,  stenciled  and  stamped  or  i)rinted  thereon  from  blocks  of  wood,  are 
dutiable  under  paragraph  407  as  manufactures  of  paper  and  not  as  "  printed 


SCHEDULE  M PAPERS  AND  BOOKS.  681 

matter"  under  paragraph  403.  G.  A.  3043  (T.  D.  1G019)  followed,  and  U.  S. 
r.  Hensel  (152  Fed.  Rep.,  578;  T.  D.  2785G)  cited.— T.  D.  28350  (G.  A.  6651)  ; 
affirmed  by  T.  D.  29163  (C.  C),  supra. 

Pasteboard  made  by  pasting  together  numerous  sheets  of  paper  or  board 
is  dutiable  under  paragraph  407  as  a  manufacture  of  paper. 

Pasteboard  thus  made  differs  from  press  board  made  after  the  manner  of 
making  paper  by  running  pulp  through  rollers  to  the  required  thickness.  G.  A. 
5034  (T.  D.  23385)  and  G.  A.  770  (T.  D.  11595).— T.  D.  24716  (G.  A.  5438). 

Post  Cards. — Post  cards  of  paper  combined  with  other  materials,  such  as 
celluloid,  silk,  or  wood,  which  are  the  components  of  chief  value,  one  side  of 
the  articles  being  printed  with  the  words  "  post  card  "  in  various  languages, 
and  the  other  being  embossed  or  sprayed  with  different  floral  and  decorative 
effects,  are  "  printed  matter  "  within  the  meaning  of  paragraph  403. — U.  S.  v. 
Deutsch  et  al.  (C.  C.  A.),  T.  D.  30387;  T.  D.  29808  (C.  C.)  affirmed  and  (Ab. 
20138)  T.  D.  29429  reversed. 

Souvenir  Postal  Cards. — Cards  composed  of  paper  and  soft  rubber,  the 
message  side  of  which  shows  human  figures  in  varying  attitudes,  colored.  Held 
dutiable  as  manufactures  of  paper. — Meffert  v.  U.  S.  (T.  D.  27430)  followed. — 
T.  D.  27570  (G.  A.  6424). 

Feathered  Post  Cards.— Souvenir  post  cards,  on  one  side  of  which  appears 
pictures  of  birds  printed  by  processes  other  than  lithographic  and  which  are 
ornamented  by  feathers,  are  dutiable  as  "  printed  matter  "  under  paragraph 
403.     Ringk  v.  U.  S.  (T.  D.  29037)  followed.— T.  D.  29295  (G.  A.  6816). 

As  to  post  cards  printed  with  words  and  pictorial  representations  and  orna- 
mented with  feathers.  Held  that  the  printing  is  not  insignificant  or  subordinate 
in  character,  but  the  chief  feature,  without  which  the  articles  would  be  of  no 
practical  value,  and  that  they  are  dutiable  as  "  printed  matter  "  under  para- 
graph 403,  rather  than  under  paragraph  425  as  articles  composed  in  chief  value 
of  feathers.  But  this  decision  would  not  be  precedent  for  the  importation  of 
valuable  merchandise  under  'the  guise  of  "  printed  matter." — Ringk  v.  U.  S. 
(C.  C),  T.  D.  29037;  Ab.  16863  (T.  D.  28438)  reversed. 

Printed  Paper  Bags. — Paper  bags  with  printed  matter  thereon  are  dutiable 
as  manufactures  of  paper  under  the  provisions  of  paragraph  407,  and  not  as 
printed  matter.  Kraut  v.  U.  S.  (T.  D.  26946),  cited  and  followed.— T.  D.  27109 
(G.  A.  6286). 

Paper  bags  elaborately  printed  with  advertising  matter  are  not  dutiable  as 
"  printed  matter,"  imder  paragraph  403.  but  as  manufactures  of  paper,  under 
paragraph  407.— Kraut  v.  U.  S.  (C.  C.  A.),  T.  D.  20946;  T.  D.  25829  (CO.)  and 
(G.  A.  5606)  T.  D.  25087  affirmed. 

Serpentines. — The  merchandise  was  classified  as  manufactures  of  paper 
under  paragraph  407.  The  coils  of  colored  paper  are  invoiced  and  known  as 
"  sei'pentines."  Such  articles  are  a  form  of  confetti ;  and  having  been  made 
from  paper  into  completed  articles,  having  a  distinctive  name  and  use,  they 
are  dutiable  as  assessed,  following  G.  A.  6260  (T.  D.  26992).— Ab.  17662  (T.  D. 
?9267). 

Shaving  Paper  in  Pads,  classified  as  manufactures  of  paper  under  paragraph 
407,  was  claimed  to  be  dutiable  as  paper  or  as  printed  matter  under  paragraphs 
402  and  403.     Protest  overruled.— Ab.  21668  (T.  D.  29931). 

Vegetable  Tracing  Paper  is  dutiable  at  25  per  cent  ad  valorem  under  the 
provision  of  paragraph  402,  for  paper  not  otherwise  provided  for,  and  not  at  10 
per  cent  ad  valorem  and  2^  cents  per  pound  under  paragraph  398. — T.  D.  26376 
(G.  A.  6047). 


682  DIGEST   OF   CUSTOMS  DECISIONS. 

Writiiiu  Sets  iiiado  up  of  ;iii  cmvcIdik'  rack,  a  small  stMinp  l)ox,  a  blotter 
tablet,  and  a  blotter,  whicli  were  classified  as  fancy  paper  boxes  inider  jtara- 
;:rapli  405,  were  beld  dutiable  as  manufactures  of  paper  (par.  4t)7). — Ab.  20031 
(T.  I).  31744). 

DECISIONS  r.NPKK  TllIO  .\CT  OF  1S94. 

Ruled  Music  Paper  not  lu'in^'  know  n  conunercially  as  writing  paper  was  held 
dutiable  at  2")  per  cent  under  paraL'rapb  :;n.— T.  D.  1(;;531   (<;.  A.  31G0). 

Paper  for  the  Manufacture  of  Paper  llaugiuj^s  is  dutiable  at  HO  per  cent 
under  paragraph  310  and  not  as  a  printing,'  paper. — T.  D.  10332  (G.  A.  3101). 

DECISIONS  UNDER  THE  ACT  OF  1S90. 

Bottle  Caps,  being  completed  articles  fitted  for  specific  use,  can  not  be  classi- 
fied as  printed  matter,  but  are  manufactures  of  paper. — T.  D.  11554  (G.  A.  729). 

Crackers  or  Mottoes  made  in  the  form  of  caps  held  to  be  manufactures  of 
paper  and  not  toys.— T.  D.  14397  (G.  A.  22S1). 

Embroidery  Envelopes,  so  called. — Colored  paper  bags  or  envelopes  for 
use  in  holding  and  exhibiting  embroideries  and  not  suitable  for  use  as  cover- 
ings for  letters  are  manufactures  of  papers  and  not  envelopes. — T.  D.  12788 
(G.  A.  1384)  ;  T.  D.  13782   (G.  A.  1970). 

Filtering'  or  Blotting  Paper. — A  soft  finished  porous  paper,  suitable  for 
filtering  or  blotting  paper,  beld  to  be  paper  not  specially  provided  for. — T.  D. 
11351  (G.  A.  034). 

Absorbent  Paper. — A  very  light  paper,  soft,  s»'mitransi)arent,  long-fibered 
and  dull-finished,  highly  ab.sorbent,  and  much  used  by  dentists,  and  also  used 
for  making  paper  napkins,  is  dutiable  at  25  per  cent  under  paragraph  422  as 
paper  not  specialy  provided  for,  and  not  as  "  ti.ssue  paper  "  under  paragraph 
419.  U.  S.  r.  Moses  (84  Fed.  Rep..  329),  In  re  Lawrence  Stationery  Co.  et  al. 
(G.  A.  1430),  followed.— T.  D.  19009  (G.  A.  4089). 

Umbrellas  of  Japanese^  Paper. — "  Giant  umbrellas,"  large  Japanese  paper 
umbrellas,  being  many-colored,  fantastically  decorated  articles  of  huge  size, 
covered  with  paper,  in  the  form  of  umbrellas,  but  not  used  or  intended  for  use 
as  such,  are  dutiable  as  manufactures  of  pajier  and  not  as  umbrellas.  T.  D. 
11829  (G.  A.  820)  reversed.  T.  D.  13003  (G.  A  1508)  ;  China  &  Japan  Trad- 
iug  Co.  r.  U.  S.  (C.  C),  00  Fed.  Rep.,  733,  aftirmed.— U.  S.  v.  China  i^  Japan 
Trading  Co.  (C.  C.  A.),  71  Fed.  Rep.,  804. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Screens  composed  of  paper  as  their  conipo.ient  material  of  chief  value,  and 
of  wood  and  metal,  which  were  used  on  lnors  of  dwelling  houses  or  other  places 
to  intercept  heat,  light,  or  moving  air,  or  to  conceal  portions  of  rooms  or  objects, 
and  which  are  known  in  trade  and  connnerce  as  paper  screens,  are  dutiable  as 
n)anufactures  of  paper  and  not  uader  the  i)rovision  for  all  other  mats  not  ex- 
clusively of  vegetable  material,  screens,  hassocks,  and  rugs.  Affirming  the 
judgment  of  the  circuit  court. — Magone  v.  American  Trading  Co.  (C.  C.  A.), 
57  Fed.  Rep.,  394. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Cardboard,  Perforated  for  Stitching  Mottoes. — Perforated  cardboard  on 
which  are  printed  sentences  or  mottoes  to  be  filled  with  embroidery  are  manu- 
factures of  paper  and  not  printed  matter. 

Cardboard  on  which  is  imprinted  in  colors  an  ornamental  (h'sign  or  patent 
for  the  purpose  of  showing  the  method  of  embroidering  the  patent  uiwn  canvas 
is  a  manufacture  of  paper  and  not  printed  matter. — Weiheumyer  v.  Arthur  (22 
Int.  Rev.  Rec,  308),  29  Fed.  Cas.,  595. 


1909 


SCHEDULE   N— SUXDKTES. 

333.  Beads  and  spangles  of  all  kinds,  including  imitation  pearl  beads, 
not  threaded  or  strung,  or  strung  loosely  on  thread  for  facility  in  trans- 
portation only,  35  per  centum  ad  valorem  ;  curtains,  and  other  articles 
1913  not  embroidered  nor  appliqued  and  not  specially  provided  for  in  this 
section,  composed  wholly  or  in  chief  value  of  beads  or  spangles  made 
of  glass  or  paste,  gelatin,  metal,  or  other  material,  50  per  centum  ad 
valorem. 

421.  Beads  and  spangles  of  all  kinds,  including  imitation  pearl  beads, 
not  threaded  or  strung,  or  strung  loosely  on  thread  for  facility  in  trans- 
portation only,  35  per  centum  ad  valorem;  fabrics,  *  *  *  wearing 
apparel,  *  *  *  curtains,  fringes,  and  other  articles  not  specially 
provided  for  in  this  section,  composed  wholly  or  in  chief  value  of  beads 
or  spangles  made  of  glass  or  paste,  gelatin,  metal,  or  other  material,  but 
not  in  part  of  wool,  GO  per  centum  ad  valorem  :  Provided,  That  no  article 
comijosed  wholly  or  in  chief  value  of  beads  or  spangles  made  of  glass, 
paste,  gelatin,  metal,  or  other  material  shall  pay  duty  at  a  less  rate 
than  is  imposed  in  any  jiaragraph  of  this  section  upon  such  articles 
without  such  beads  or  siiangles. 

408.  Beads  of  all   kinds,   not   threaded   or  strung,   35  per  centum   ad 

valorem;    fabrics,     *     *     *     wearing    apparel,     *     *     *     {j^d    other    ar- 

1897     tides  not      specially  provided   for   in   this  Act,  composed   wholly   or   in 

part  of  beads  or  spangles  made  of  gla.ss  or  paste,  gelatin,  metal,  or  other 

material,  but  not  composed  in  part  of  wool,  60  per  centum  ad  valorem. 

1894         99.  Beads,  loose,  strung,  or  carded,  10  per  centum  ad  valorem. 

1890        '^'^^^'  ^'^^^  beads,   loose,   unthreaded   or   unstrung,   10  per   centum   ad 
valorem. 

1396.  Beads     *     *     *     of  all   kinds,   except   amber,   50  per  centum   ad 
valorem. 
640.  Amber  beads     *  *  *.     (Free.) 

DECISIONS   UNDER   THE   ACT   OF   1913. 

Necklaces  of  Beads. 

Jeweley — Stare  Decisis. — That  bead  necklaces  are  not  necessarily  jewelry 
and  that  articles  of  personal  adornment  only  are  not  necessarily  jewelry  are 
stare  decisis. 

Amber — Taiuff  Acts  or  1909  and  1913. — The  jewelry  paragraph  (448), 
tariff  act  of  1909,  embraced  imitation  amber;  the  jewelry  paragraph  (356), 
tariff  !ict  of  1913,  does  not. — American  Bead  Co.  et  al.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  36465;  applications  for  rehearing  (Ct.  Cust.  Appls.),  T.  D. 
36259  and  (Ct.  Cust.  Appls.)  T.  D.  36463  denied. 

Imitation  Jet  Bead  Necklaces. — Necklaces  substantially  of  imitation  jet 
beads  with  imitation  jet  pendents  are  not  dutiable  as  jewelry,  under  paragraph 
356,  but  as  beaded  articles,  under  paragraph  333.  U.  S.  v.  Beierle  (1  Ct.  Cust. 
Appls.,  457;  T.  D.  31506)  and  American  Bead  Co.  v.  U.  S.  (7  Ct.  Cust. 
Appls.,  — ;  T.  D.  .36259).— Wolff  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
36463 ;  G.  A.  Ab.  38507  reversed. 

Amber  Beads,  temporarily  strung,  classified  under  paragraph  333,  were 
claimed  dutialde  as  manufactures  of  amber.  Protest  overruled.  G.  A.  6657 
(T.  D.  28390)  cited.— Ab.  36634  (T.  D.  34810). 

683 


684  DIGEST   OF   CUSTOMS  DECISIONS. 

Amber  Necklaces,  Unfinished. — The  inerchrtiulise  was  found  to  l)e  amber 
beads  graduated  from  the  largest  in  tlie  center  to  the  sniaUost  bead  at  each 
end,  strung  on  a  substantial  yellow  silii  cord,  the  only  thing  lacking  to  make  a 
complete  necklace  being  a  clasj).  It  was  found  to  be  an  untiiiislicd  necklace, 
dutiable  at  GO  per  cent  under  paragraph  356. — Ab.  3857(1. 

Beaded  Trimmings. — On  the  authority  of  U.  S.  v.  Hamburger  (5  Ct.  Cu.st. 
Appls.,  217;  T.  D.  34382)  tlie  merchandise  was  held  not  to  be  appliqued.  Wliile 
paragrapli  358  provides  for  "trimmings  not  specially  provided  for,"  tlic  \)yo- 
vision  in  paragrapli  333  for  articles  "composed  wholly  or  in  chief  value  of 
beads  "  was  held  to  be  more  specific,  and  tlie  merchandise  was  all  held  dutiable 
at  50  per  cent  under  that  paragraph.  Harlranft  v.  Meyer  (135  U.  S.,  237) 
followed.— Ab.   38759. 

Beaded  and  Spangled  Trimmings. — Silk  netting,  ornamented  witli  beads  and 
spangles,  the  netting  being  more  valuable  tlian  either  and  less  valuable  than  both, 
is  dutiable  as  "  composed  wholly  or  in  chief  value  of  beads  or  .spangles  "  under 
paragraph  333,  and  not  as  "  trimmings  *  *  *  of  whatever  yarns,  threads,  (ir 
f  laments  composed  "  under  paragraph  358. — U.  S.  i\  Gavin  &  Co.  (Ct.  Cust. 
Appls.),  T.  D.  3(5804;  («.  A.  7850)  T.  D.  3(5141  affirmed. 

Beaded  Articles  in  Part  of  Netting. — Merchandise  invoiced  as  "  blk.  net 
tunics,"  classified  as  in  chief  value  of  beads  and  in  part  of  netting  under 
paragraph  358,  is  claimed  to  be  in  chief  value  of  beads,  dutiable  under  para- 
graph 333. 

On  tlie  authority  of  Loewenthal  v.  U.  S.  (6  Ct.  Cust.  Appls.,  — ;  T.  D.  354G4) 
the  tunics  in  question  were  held  dutiable  at  50  per  cent  under  paragraph  333,  as 
claimed.— Ab.  38914. 

Beaded  Fringes. — The  merchandise  was  found  to  be  of  the  same  dutiable 
character  as  that  passed  upon  in  Loewenthal  v.  U.  S.  (6  Ct.  Cust.  Appls.,  — ; 
T.  D.  35464).  It  was  held  dutiable  at  50  per  cent  under  paragraph  333. — 
Ab.  38722. 

Beads  of  Wood. — Beads  of  wood  classified  under  paragraph  333  were 
claimed  dutiable  as  manufactures  of  wood  (par.  176).  Protest  overruled. 
G.  A.  7053  (T.  D.  30731)  distinguished.— Ab.  37604. 

Lamp  fringes  and  trimmings  made  in  chief  value  of  beads  were  held  more 
specifically  provided  for  as  articles  not  embroidered  or  appliqued  comjiosed 
wliolly  or  in  chief  value  of  beads  under  paragraph  333  than  as  articles  made 
in  whole  or  in  part  of  ornaments,  braids,  or  triiiuiiings  (par.  358),  a.s 
classified.— Ab.  37284. 

Graduated  Beads. — Strung  graduated  beads  of  materials  other  than  metal 
dutiable  at  tlie  rate  of  50  per  cent  ad  valorem  as  articles  not  specially  provided 
for  composed  wholly  or  in  chief  value  of  beads  under  paragraph  333,  and  not 
at  the  rate  of  35  per  cent  ad  valorem  as  beads  strung  loosely  on  threail  for 
facility  in  transportation  only  under  same  paragraph. — Dept.  Onler  (T.  L). 
35538). 
Necklaces  of  Beads. 

Beaded  Necklaces  Without  Real  or  Imitation  Precious  Metals  ok  Heal 
OR  Imitation  Precious  or  Semiprecious  Stones,  How  Dutiable. — Necklaces, 
with  or  without  base  metal  clasps,  in  chief  value  of  beads,  the  beads  being  made 
of  wood,  gelatin,  or  paste,  and  china  or  colored  glass,  some  in  imitation  of  jet 
and  amber,  are  dutiable  as  articles  in  chief  value  of  beads  under  paragraiih  .333. 
and  not  as  jewelry  under  paragraph  356. — American  Bead  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  1).  36259;  (G.  A.  7754)  T.  D.  35591  reversed. 


SCHEDULE   N SUNDRIES.  685 

Ornaments  and  Trimmings  of  Beads  and  Nettings. — Ornaments  and  trim- 
mings composed  in  chief  value  of  beads  or  spangles  and  in  part  of  netting,  on 
the  authority  of  Lowenthal  v.  U.  S.  (6  Ct.  Cust.  Appls.,  209;  T.  D.  35464),  lield 
dutiable  at  50  per  cent  under  paragraph  333. — Ab.  38586. 

Metal  Rosaries  valued  above  20  cents  per  dozen  pieces  dutiable  at  the  ratf 
of  00  per  cent  ad  valorem  under  paragraph  356.  T.  D.  34019  modified  accord- 
ingly.—Dept.  Order  (T.  D.  34235). 

Kosaries  made  of  beads  dutiable  according  to  the  component  material  of 
chief  value.— Dept.  Order  (T.  D.  34019). 

Table  Candle  Lamps  with  Beaded  Shades. — Table  candle  lamps  made  in 
the  shape  of  romer  glasses,  with  beaded  shades,  to  be  classified  as  entireties, 
dutiable  at  the  rate  of  50  per  cent  ad  valorem  under  paragraph  333. — Dept. 
Order  (T.  D.  35260). 

Rice-Bead  Curtains. — The  language  "  curtains,  and  other  articles  not  em- 
broidered nor  appliqued,"  paragraph  333,  does  not  exclude  such  articles  as  are 
not  susceptible  of  being  embroidered  or  appliqued.  Fensterer  &  Ruhe  v.  United 
States  (1  Ct.  Cust.  Appls.,  93;  T.  D.  31110)  distinguished  and  limited. 

Curtains  composed  in  chief  value  of  glass  or  rice  paste  beads  strung  on  cotton 
threads  suspended  from  a  horizontal  bar  or  rod  are  dutiable  as  "  curtains  *  *  * 
composed  wholly  or  in  chief  value  of  beads  *  *  *,"  paragraph  333. — U.  S.  v. 
Morinuira  Bros.  (Ct.  Cust.  Appls.),  T.  D.  36801;  (G.  A.  7889)  T.  D.  36343 
reversed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Amber  Beads  Tightly  Strung. — It  seems  to  us  that  this  merchandise  is  unfin- 
ished necklaces,  and  inasmuch  as  necklaces  have  been  held  by  the  Court  of  Cus- 
toms Appeals  to  be  jewelry  (U.  S.  t'.  Cohn,  3  Ct.  Cust.  Appls.,  273;  T.  D.  32571; 
Cohn  V.  U.  S.,  4  id.,  378;  T.  D.  33536),  we  think  that  these  articles  are  un- 
finished jewelry,  and  properly  fall  within  the  last  part  of  paragraph  448,  but 
inasmuch  as  they  have  been  assessed  at  the  rate  mentioned  therein,  and  tlii:* 
question  is  not  before  us,  the  collector's  action,  although  not  affirmed,  will  not 
be  disturbed.— Ab.  37483. 
Beaded  Bags  and  Purses. 

Component  Material  of  Chief  Value. — The  component  material  of  chief 
value  in  hand  bags  and  purses  made  of  beaded  cotton  plates,  lined  with  various 
materials  and  fitted  with  metal  frames,  is  ascertained  by  determining  the 
relative  values  of  the  several  parts  in  the  country  of  exportation,  including  the 
labor  cost  of  making  such  parts,  before  being  incorporated  into  finished  bags 
and  purses. 

Labor  Cost  of  Covering  Cotton  Plates  with  Beads. — Covering  cotton  plates 
with  beads  involves  the  application  of  labor,  the  cost  of  which  must  be  ap- 
portioned equally  between  the  beads  and  the  cotton,  and  when  the  value  of  the 
beads  so  found  is  greater  than  that  of  any  other  material  contained  in  hand 
bags  and  purses  the  latter  are  dutiable  as  beaded  articles  under  paragraph  421. — 
T.  D.  31428   (G.  A.  7193). 

Beaded  Bags  in  Chief  Value  of  Silk. — Ladies'  hand  bags  composed  of  silk 
and  ornamented  with  glass  beads,  silk  being  the  component  material  of  chief 
value,  in  accordance  to  the  proviso  to  paragraph  402,  "  That  articles  composed 
wholly  or  in  chief  value  of  any  of  the  materials  or  goods  dutiable  under  this 
paragraph  shall  pay  not  less  than  the  rate  of  duty  imposed  upon  such  materials 
or  goods  by  this  section,"  are  dutiable  at  60  per  cent  ad  valorem,  the  rate  pro- 


686  DIGEST   OF   CUSTOMS  DECISIONS. 

vidod  for  "  silk  goods  ornainoiitod  with  l)Oiuls  or  spangles "  in  said  para- 
graph 402. 

Ladies'  hand  bags  composed  of  glass  beads,  cotton,  and  metal,  glass  beads 
chief  value,  are  dutiable  as  beaded  articles  under  paragraph  421. — T.  D.  32003 
(G.  A.  7296). 

Beaded  IJamboo  Curtains. — Curtains  composed  of  bamboo  and  gla.ss  beads, 
glass  beads  chief  value,  are  dutiable  as  "  curtains  composed  wholly  or  in  chief 
value  of  beads,"  under  paragraph  421,  and  uot  as  "  curtains  of  bamboo  stained, 
dyed,"  etc.,  under  paragraph  214.— T.  D.  32283  (G.  A.  7332). 

Beaded  Bracelets. — These  bead  bracelets  are  cheap  in  material  and  con- 
struction, but  they  are  intended  for  use  by  children  as  articles  of  personal 
adornment  and  are  so  used.  They  are  not  used  in  the  sport  or  play  of  children 
and  so  are  not  toys.  lUfelder  r.  U.  S.  (1  Ct.  Cust.  Appls.,  109;  T.  D.  31115).— 
U.  S.  V.  Bernard.  Judae  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  34328;  (G.  A.  Ab.  339G8) 
T.  D.  33833  reversed. 

Beaded  Fan  Chains. — Chains  composed  of  glass  beads  strung  on  strands  of 
cotton  thread  in  a  substantial  manner,  having  a  snap  attached  for  fastening  to 
fans  or  other  articles,  are  not  toys,  but  are  articles  used  by  adults  and  dutiable 
under  paragraph  421  as  "articles  not  specially  provided  for,  composed  wholly 
or  in  chief  value  of  beads."  G.  A.  7251  (T.  D.  31786)  modified.— T.  D.  31965 
(G.  A.  7288). 

Beads. — Rhinestones  and  colored  imitation  stones,  with  foil  backs  set  in 
white  or  blue  paste  or  porcelain,  pierced  with  two  holes,  were  held  dutiable  as 
glass  beads  under  paragraph  421.  Ab.  35260  (T.  D.  34321)  followed.— Ab. 
36560  (T.  D.  34789). 

Beads,  Strung. — The  phraseology  of  paragraph  421  relative  to  beads  and 
spangles  discloses  a  substantial  change  from  the  language  in  the  former  law 
relating  to  the  same  subject  matter,  and  it  appearing  the.  importation  is  of  beads 
on  strands  of  a  permaneit  kind  designed  for  use  as  embroidery  just  as  im- 
ported, they  will  be  deemed  dutiable  conformably  to  the  requirements  of  that 
paragraph.- Littauer  r.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32050;  (G.  A.  7215) 
T.  D.  31541  aflirmed. 

Beads  permanently  strung  on  cotton  threads,  one  thread  knotted  lengthwise 
of  each  bead  to  prevent  it  from  slipping  out  of  place,  and  such  beaded  strings 
being  fit  for  use  in  the  condition  in  which  imported  as  trimmings  for  wearing 
apparel,  are  dutiable  as  articles  composed  in  chief  value  of  beads  at  the  rate 
of  60  per  cent  ad  valorem  under  paragraph  421  and  not  at  the  rate  applicable 
to  the  material  of  which  such  l)eads  are  composed.  G.  A.  5878  (T.  D.  25891) 
and  G.  A.  5818  (T.  D.  25605)  followed.— T.  D.  31541  (G.  A.  7215)  ;  afiirmed  by 
T.  D.  32050  (Ct.  Cust.  Appls.),  supra. 

Fringes  in  Chief  Value  of  Beads. — Decision  of  the  United  States  Court 
of  Customs  Api)eals  in  T.  I>.  32624  should  be  limited  to  articles  of  the  kind 
I  he  subject  of  the  said  decision — i.  e.,  fringes  composed  in  chief  value  of  beads 
or  spangles,  where  the  material  other  than  the  beads  or  spangles  is  in  chief 
\alue  of  artificial  silk.— Dept.  Order  (T.  D.  32866). 

Fringes  composed  of  glass  beads,  artificial  silk  and  cotton,  beads  chief  value, 
held  dutiable  at  an  ad  valorem  rate  equivalent  to  the  compound  rate  to  which 
the  artificial  silk  contained  therein  is  subject  when  stripped  of  the  beads,  under 
par.  405.  U.  S.  v.  Vietor  (1  Ct.  Cust.  Appls.,  297;  T.  D.  31355),  and  Stein  &  Co. 
V.  U.  S.  (2  Ct.  Cust.  Appls.,  519;  T.  D.  32250).— U.  S.  r.  Ewing  &  Clancey  (Ct. 
Cust.  Appls.),  T.  D.  32624;  (G.  A.  7303)  T.  D.  32045  reversed. 


SCHEDULE    N SUNDRIES.  687 

Glass  Beads. — Beads  composed  of  paste  Rlass  and  pierced  through  botJi 
sides,  designed  to  be  sewn  on  wearing  apparel,  which  were  classified  as  manu- 
factures of  paste  or  glass  under  paragraph  109,  were  held  dutiable  as  beads 
(par,  421).    G.  A.  5607  (T.  D.  250SS)  followed.— Ab.  2GS90  (T.  D.  31708). 

Ifatpins  with  Beaded  Heads. — Hatpins,  around  the  heads  of  which  strings 
of  small  beads  are  tightly  wound,  classified  as  beaded  articles  under  para- 
graph 421,  were  claimed  dutiable  as  manufactures  of  glass  or  paste  or  metal 
(par.  109  or  199).     Protests  overruled.— Ab.  37876. 

Imitation  Pearl  Beads. — The  provision  in  the  tariff  act  of  1909  for  imitation 
pearl  beads  is  more  specific  than  that  for  imitation  pearls  and  the  several  pro- 
visions taken  together  indicate  a  legislative  purpose  to  include  within  paragraph 
449  of  that  act  only  such  imitation  pearls  for  use  in  the  manufacture  of  jewelry 
as  are  not  also  imitation  pearl  beads.  Lorsch  &  Co.  v.  U.  S.  (5  Ct.  Oust.  Appls., 
— ;  T.  D.  34132).— Cohn  &  Rosenberger  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34533; 
(G.  A.  7561)  T.  D.  34415  affirmed. 

The  testimony  here  is  convincing  that  in  trade  and  commerce,  as  well  as  in 
common  speech,  the  articles  of  the  importation  are,  while  often  called  imitation 
pearls,  equally  well  known  as  imitation  pearl  beads.  They  come  accordingly 
within  the  precise  terms  of  paragraph  421. — Lorsch  &  Co.  et  al.  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  34132;  (G.  A.  7473)  T.  D.  33587  affirmed. 

Imitation  Pearls. — The  dominant  factor  determining  the  classification  of  imi- 
tation pearls  is  their  use.  If  in  the  form  of  beads  not  threaded  or  strung,  or 
strung  loosely  on  thread  for  facility  in  transportation  only,  and  not  intended  for 
use  in  the  manufacture  of  jewelry,  they  are  dutiable  at  35  per  cent  ad  valorem 
under  paragraph  421;  if  designed  and  intended  for  use  in  the  manufacture  of 
jewelry  they  are  dutiable  at  20  per  cent  ad  valorem  under  paragraph  449. — 
T.  D.  30827  (G.  A.  7079). 

Imitation  Precious  Stones,  which  the  appraiser  states  are  designed  to  be 
sewed  on  wearing  apparel  or  to  be  used  for  dress  ornaments,  classified  as  manu- 
factures of  paste  under  paragraph  109,  were  held  dutiable  as  beads  (par  421). 
Ab.  35260  (T.  D.  34321)  followed.— Ab.  38306. 

Nail-Head  Beads,  classified  as  manufactures  of  glass  or  paste  under  para- 
graph 109,  were  held  to  be  dutiable  under  paragraph  421,  relating  to  beads. — 
Ab.  23417  (T.  D.  30667). 

Pictures  in  Frames  Composed  of  Glass  Beads. — Religious  pictures  com- 
posed of  paper  lithographically  printed,  covered  with  glass  and  mounted  in 
frames  composed  wholly  of  beads  of  different  colors  strung  on  cotton  threads, 
glass  beads  being  the  component  of  chief  value,  are  dutiable  as  beaded  articles 
under  paragraph  421.  U.  S.  v.  Benziger  (178  Fed.  Rep.,  1006;  T.  D.  30386)  dis- 
tinguished.—T.  D.  31967  (G.  A.  7290). 

Rice  Bead  Curtains. — Protests  overruled  as  to  rice  bead  curtains  assessed 
as  beaded  articles  under  paragraph  421.— Ab.  33782  (T.  D.  33789). 

Rosary  Chains,  made  of  silver  links  and  semiprecious  stones,  silver  com- 
ponent material  of  chief  value,  which  had  been  classified  as  beaded  articles 
under  paragraph  421,  were  held  dutiable  as  manufactures  of  metal  (par.  199). — 
\b.  25465  (T.  D.  31543). 

Strung  Beads. — Necklaces  composed  of  beads  strung  on  brass  chains,  as- 
sessed under  paragraph  448,  were  claimed  dutiable  as  articles  composed  wholly 
of  beads  (par.  421).     Protests  sustained.— Ab.  33564  (T.  D.  33738). 


688  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Amber  Necklaces. — Amber  is  neither  technically  nor  commercially  a 
precious  stone;  ami  amber  necklaces  are  not  dutiable  as  "jewelry"  under 
paragraph  434,  nor  as  manufactures  of  amber  under  paragraph  448,  but  is 
beaded  articles  under  parajrraph  408.— T.  D.  29G15  (G.  A.  6881). 

IJags  Composed  in  Part  of  Beads. — A  provision  in  the  tariff  for  a  designated 
article  is  niuro  spocitic  for  das.-iilication  purposes  than  a  provision  for  a 
material. 

Bags  and  purses  composed  of  a  cotton  or  silk  foundation,  the  exterior  surface 
of  the  fabric  covered  more  or  less  completely  with  beads  and  fitted  with  a  metal 
frame  and  chain,  are  dutiable  at  60  per  cent  ad  valorem  under  paragraph  408 
and  not  under  paragraph  193,  although  metal  is  the  component  material  of  chief 
^aIuo  in  the  comi)loted  articles.— T.  D.  28103  (G.  A.  6578). 

Beaded  Curtains. — Curtains  composed  in  chief  value  of  wood  and  in  part  of 
glass  beads  were  claimed  to  be  dutiable  as  manufactures  of  wood  under  para- 
graph 208  rather  than  as  "articles  composed  in  part  of  beads"  (par.  408). 
Protest  overruled.— Ab.  25238  (T.  D.  31478). 

Beaded  Fan  Chains. — Fan  chains  composed,  in  chief  value,  of  beads  are  duti- 
able under  paragraph  408  as  articles  "  composed  wholly  or  in  part  of  beads," 
rather  than  as  "  toys"  under  paragraph  418.  G.  A.  6658  (T.  D.  28391)  ;  G.  A. 
7288  (T.  D.  31965).— T.  D.  32004  (G.  A.  7297). 

Bead  Fringes. — Bead  fringes,  consisting  of  beads  strung  on  a  cord  or 
webbing,  and  used  to  decorate  lamps  as  trimmings  and  shades,  are  dutiable 
under  the  provision  in  paragraph  408  for  "  ornaments,  trimmings,  and  other 
articles  in  part  of  beads,"  not  being  excluded  under  the  doctrine  of  ejusdem 
generis.— Holcomb  v.  U.  S.  (C.  C),  T.  D.  30802;  Abs.  16568  and  16592  (T.  D. 
28392)  affirmed. 

Beads,  Not  Threaded  or  Strung,  compo.sed  of  amethyst,  garnet,  crystal,  or 
other  so-called  semiprecious  stones,  are  dutiable  under  the  initial  provision  of 
paragraph  408  at  35  per  cent  ad  valorem,  and  not  under  the  provision  for 
precious  stones  in  paragraph  435,  nor  for  manufactures  of  garnet,  crystal,  etc., 
in  paragraph  115.— T.  D.  21054  (G.  A.  4419). 

Beads — Colored  Glass. — Beads  of  glass,  unstrung,  colored  or  tinted  to  imi- 
tate precious  stones,  are  dutiable  at  35  per  cent  ad  valorem  under  paragraph 
408,  and  not  at  20  per  cent  under  paragraph  435.  U.  S.  v.  Morrison  (179  U.  S., 
456)  followed.— T.  D.  25088  (G.  A.  5607). 

Chain  of  Wooden  Beads. — Wooden  beads  connected  by  links  of  steel  or 
iron,  and  forming  with  a  swivel  hook  and  ring  a  complete  chain,  are  dutiable 
at  60  per  cent  ad  valorem  under  paragraph  408,  as  "  articles,  composed  wholly 
or  in  part  of  beads."  G.  A.  4084  (T.  D.  19036)  followed.— T.  D.  25018  (G.  A. 
5586). 

Coral  Beads,  not  Threaded  or  Strung. — Coral  beads  of  graduated  sizes 
suitable  for  necklaces,  "  not  threaded  or  strung,"  are  dutiable  at  35  per  cent 
ad  valorem  under  paragraph  408,  and  not  at  60  per  cent  ad  valorem  as  "  ar- 
ticles conuiionly  known  as  jewelry,  and  parts  thereof,  tinLshed  or  unfinished  " 
under  paragraph  434.— T.  D.  21879  (G.  A.  4619). 

Imitation  Pearl  Strands — Necklets. — Imitation  pearls  of  small  size, 
matched  and  temporarily  strung,  but  not  fitted  with  any  metal  attachment  in- 
cident to  necklaces,  chiefly  used  for  embroidery  purposes,  but  possible,  after 
restringing  and  the  adjustment  of  a  snap  or  clasp,  of  being  made  into  jewelry. 
Held  to  be  dutiable  at  45  per  cent  ad  valorem  under  paragraph  112,  and  not 


SCHEDULE   N SUNDRIES.  689 

at  60  per  cent  ad  valorem  under  paragraph  434  or  paragraph  408. — T.  D.  26817 
(G.  A.  6189). 

Imitation  Pearls  Pierced — Beads. — Imitation  pearls  pierced  or  drilled,  are 
dutiable  at  35  per  cent  ad  valorem  under  paragraph  408,  as  beads,  and  not 
at  the  rate  of  20  per  cent  ad  valorem  as  imitations  of  precious  stones,  under 
paragraph  435.— T.  D.  26554  (G.  A.  6088). 

Nut  Curtains. — Curtains  composed  in  chief  value  of  beads  made  from  nuts, 
the  same  being  known  as  beaded  curtains  and  also  as  nut  curtains,  are  dutiable 
under  paragraph  408  as  beaded  articles,  and  not  at  20  per  cent  ad  valorem 
under  section  6  or  at  35  per  cent  ad  valorem  under  paragraph  208. — T.  D. 
26707  (G.  A.  6150). 

Rice-Bead  Curtains,  composed  chiefly  of  rice  paste  formed  into  particles 
resembling  small  beads,  are  subject  to  the  duty  provided  by  paragraph  408, 
for  "  articles  in  part  of  beads,"  not  being  excluded  from  such  classification 
by  the  principle  of  ejusdem  generis. — Morimura  v.  U.  S.  (C.  C.  A.),  T.  D.  29703; 
T.  D.  29015  (C.  C.)  and  (G.  A.  6628)  T.  D.  282.57  affirmed. 

Strings  of  variegated  beads  pendent  from  a  wooden  superstructure,  made 
from  cotton  strings  rolled  in  rice  flour  dough,  the  dough  being  divided  and 
stamped  into  form  of  beads,  dutiable  as  beads  at  60  per  cent  ad  valorem  under 
paragraph  408.— T.  D.  19495  (G.  A.  4189). 

Rosaries  are  dutiable  according  to  the  component  material  of  chief  value 
entering  into  their  fabrication,  and  not  under  paragraph  408  as  articles  in  part 
of  beads.    Benziger  v.  U.  S.  (T.  D.  30386)  followed.— T.  D.  30731  (G.  A.  7053). 

Rosaries  are  dutiable  according  to  the  component  material  of  chief  value  and 
not  as  "  articles  in  part  of  beads  "  under  paragraph  408. — U.  S.  v.  Benziger 
(C.  C.  A.),  T.  D.  30386;  T.  D.  29777  (C.  C.)  affirmed  and  (G.  A.  6739)  T.  D. 
28883  reversed. 

Ejusdem  Generis. — Rosaries  are  not  subject  to  the  provision  in  paragraph 
408  for  "  articles  in  part  of  beads,"  because  not  ejusden  generis  with  the  other 
goods  (ornaments,  etc.)  included  in  the  context. 

Paragraph  408  of  the  tariff  act  of  1897,  in  the  light  of  the  provisions  of  former 
acts  extending  baclv  for  a  period  of  more  than  50  years,  would  seem  to  include 
only  beads  and  bead  ornaments  or  articles  ornamented  with  beads.  Such  an 
interpretation  of  the  statutes  would  and  should  exclude  from  paragraph  408 
articles  used  solely  for  devotional  purposes. — Benziger  Bro.s.  v.  U.  S.  (C.  C), 
T.  D.  29777;  affirmed  by  T.  D.  30386  (C.  C.)  above. 

Schlung  Spangles,  consisting  of  gelatin  spangles  permanently  attached  to 
cotton  cords  and  used  in  the  manufacture  of  trimmings  or  as  trimmings  or 
ornaments,  are  dutiable  under  paragraph  408  relating  to  trimmings  and  other 
articles  composed  of  spangles.— T.  D.  30338  (G.  A.  6980). 

Articles  Composed  in  Chief  Value  of  Spangles  Made  of  Gelatin. — Crowns 
and  trimmings  designed  for  millinery  use,  composed  of  cotton  ornamented  with 
gelatin  spangles,  the  latter  the  component  material  of  chief  value,  are  dutiable 
at  the  rate  of  60  per  cent  ad  valorem  under  paragraph  408,  and  not  at  35  per 
cent  ad  valorem  under  paragraph  450.  G.  A.  5788  (T.  D.  25578),  affirmed  in 
Metzger  v.  U.  S.  (T.  D.  26548  and  T.  D.  27187)  followed.— T.  D.  27240  (G.  A. 
6323). 

Spangled  Hat  Crowns. — The  phrase  in  paragraph  408,  "  articles  composed 
in  part  of  spangles  made  of  gelatin,"  is  more  specific  than  "  manufactures  of 
gelatin,"  in  paragraph  450.  Accordingly  spangled  hat  crowns  are  dutiable  under 
60690°— 18— VOL  1 44 


690  DIGEST   OF   CUSTOMS  DECISIONS. 

tlie  former  provision.— Metz{,'or  v.  U.  S.  (C.  C.  A.),  T.  D.  27187;  T.  D.  2G548 
(C.  C.)  and  (C.  A.  5788)  T.  I).  2r)r)7S  allirnied. 

Strung  Ciclatin  Spangles.— //r/rf  that  strung  gelatin  span^'k's  which  in  their 
condition  as  imported,  are  used  in  making  trimmings  and  ornaments,  are 
e.iusdem  generis  with  the  articles  specifically  enumerated  in  the  provision  in 
paragraph  408,  for  "  ornaments,  trimmings,  or  other  articles,  composed  wholly 
oi  in  part  of  spangles  made  of  gelatin,"  and  are  within  the  provision  for  "  other 
articles."- G.  Hinsch's  Sons  v.  U.  S.  (C.  C),  T.  D.  2G400;  (G.  A.  5818)  T.  D. 
25(;n5  and  Ah.  .34n;i  (T.  D.  257.35)  afTirmed. 

Strung  lieads. — Beads  of  metal  or  glass,  temporarily  strung,  are  dutiable 
at  the  rate  of  45  per  cent  ad  valorem  under  paragraph  VSA  or  112.  and  not  at 
35  per  cent  ad  valorem  under  paragraph  408.  G.  A.  5878  (T.  D.  25891),  con- 
secutively affirmed  by  the  United  States  circuit  court  in  Frankenberg  v.  U.  S. 
(T.  D.  26455),  the  circuit  court  of  appeals,  second  circuit  (T.  D.  27188),  and  the 
Supreme  Court  of  the  United  States  (T.  D.  28189),  followed.— T.  D.  28221 
(G.  A.  6610). 

Heads  Temporarily  Strung. — The  provision  in  i)arajiraph  4U8,  for  "  beads  of 
all  kinds,  not  threaded  or  strung,"  was  intended  to  apply  only  to  beads  actually 
loose,  and  beads  strung  temporarily  for  facilitating  transportation  are  not  in- 
cluded therein.— Henry  E.  Frankenberg  Co.  v.  U.  S.  (U.  S.),  T.  D.  28189;  T.  D. 
27188  (C.  C.  A.),  T.  D.  26455  (C.  C),  and  (G.  A.  5878)  T.  D.  25891  afhrmed. 

Metal  beads  strung  are  not  dutiable  as  articles  composed  of  beads,  but  are 
dutiable  at  the  rate  of  45  per  cent  ad  valorem,  under  paragraph  193,  as  manu- 
factures of  metal.  Steinhardt  v.  U.  S.  (113  Fed.  Rep.,  996)  followed;  G.  A. 
4418  reversed.— T.  D.  23681  (G.  A.  5126). 

Wooden  Beads  of  the  description  usually  employed  in  the  manufacture  of 
rosaries,  strung  on  silk  cords  about  2  meters  in  length,  the  ends  of  which  have 
been  knotted,  thus  forming  a  circlet,  the  same  not  being  fitted  with  a  metal 
clasp  or  other  attachment  to  indicate  intended  use  in  the  condition  in  which 
imported,  are  dutiable  at  the  rate  of  35  per  cent  ad  valorem  under  paragraph 
208.  as  manufactures  of  wood  and  not  at  60  per  cent  ad  valorem  under  the  pro- 
vision of  paragraph  408  for  articles  composed  of  beads.  Steinhardt  v.  U.  S. 
(113  Fed.  Rep.,  996)  followed.— T.  D.  26180  (G.  A.  5971). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Beaded  Cords, — Glass  beads  strung  on  two  cords  or  threads  composed  of 
cotton  or  silk  (the  glass  beads  chief  value),  used  in  the  manufacture  of  dress 
trimmings,  are  dutiable  as  glass  beads  strung. — T.  D.  10857  (G.  A.  3376). 

Beaded  Silk  Goods — Nets  and  Tidies. — Silk  nets  or  netting  ornamented 
with  beads  or  other  substances,  and  small  tidies  compo.sed  of  a  silk  foundation 
with  fancy  openwork  effect,  ornamented  with  beads  and  spangles  of  glass  and 
metal,  are  dutiable  as  l)eaded  silk  goods  and  not  as  manufactures  of  metal, 
manufactures  of  cotton,  nor  as  beaded  or  jet  ornaments  or  trimmings. — T.  D. 
16225  (G.  A.  3104). 

Glass-Bead  Curtains  dutiable  as  manufactures  of  glass  and  not  as  glass 
beads  strung.— T.  D.  16285  (G.  A.  3114). 

Glass  Beads.— Beads  include  only  articles  (In  all  forms)  not  exceeding  1 
inch  in  diam(>ter  and  having  a  hole  through  the  material. — T.  D.  16103  (G.  A. 
3067). 

Glass  Beads  Strung  on  wire,  imi)orted  in  pieces  of  104  yards  each,  are  com- 
mercially known  as  strung  beads  and  dutiable  as  such. — T,  D.  17397  (G.  A, 
3588). 


SCHEDULE    N SUNDRIES.  691 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Beaded  Gimps  composed  of  black  glass  beads  strung  upon  cotton  threads  so 
as  to  form  dress  ornaments  or  trimmings  are  manufactures  of  glass. — T.  D. 
11190  (G.  A.  549). 

Beaded  Trimmings. — Dress  trimmings  composed  either  of  blask  glass 
beads,  mounted  on  silk  and  cotton  foundations,  or  of  black  and  white  glass 
beads  and  of  metal  and  tinsel  threads  mounted  on  cotton  or  silk  foundations, 
glass  chief  value,  are  manufactures  of  glass. — T.  D.  12704  (G.  A.  1353). 

Dough  Beads. — Beads  composed  of  dough  and  metal  (dough  chief  value) 
held  to  be  manufactures  of  paste.— T.  D.  13619  (G.  A.  1891). 

Glass  Beads  (So-called  Wax.) — White  beads  of  large  size,  strung,  com- 
posed of  glass  coated  internally  with  gelatin,  glass  chief  value,  are  manufac- 
tures of  glass.— T.  D.  11209  (G.  A.  568). 

Glass  Beads  Tlireaded  or  Strung. — A  finding  of  the  Board  of  General  Ap- 
praisers, supported  by  the  weight  of  evidence,  that  glass  beads  threaded  or 
strung  are  strung  beads,  dutiable  as  manufactures  of  glass  and  not  as  glass 
beads  loose,  unthreaded,  or  unstrung,  should  be  sustained. — In  re  Steiner  (C.  C), 
66  Fed.  Rep.,  726. 

Glass  beads  strung,  of  two  kind.s,  one  consisting  of  small  brown  beads, 
which  were  a  poor  imitation  of  precious  stones,  known  as  "  cat's-eye,"  and  the 
other  of  larger  size,  and  also  an  imitation  of  precious  stones,  are  dutiable  as 
manufactures  of  glass  under  paragraph  108. — U.  S.  v.  Morrison;  U.  S.  v. 
Wolfe,  179  U.  S.,  456. 

Glass  Beads,  Unstrung. — Glass  beads  designed  for  \ise  in  making  bead 
trimmings  or  ornaments,  loose  and  unstrung,  are  dutiable  as  beads. — T.  D. 
12425  (G.  A.  1163). 

Metal-Lined  Glass  Beads. — Fringes  consisting  of  glass  beads  strung  upon 
cotton  cords  forming  pendants,  which  are  attached  to  narrow  silk  and  cotton 
and  metal  galloons,  the  beads  internally  coated  with  metal,  are  dutiable  as 
manufactures  of  metal.— T.  D.  12943  (G.  A.  1494). 

Strung  Beads  of  Glass,  Metal  Lined  or  coated  (metal  chief  value),  are 
dutiable  as  manufactures  of  metal  and  not  under  paragraph  108  as  manufac- 
tures of  glass.— Samuel  Schiff  &  Co.  v.  U.  S.  (C.  C),  90  Fed.  Rep.,  795. 

"Wax  Pearls. — Certain  pearl  beads,  strung,  composed  of  glass  and  other 
substances  (glass  chief  value),  made  to  imitate  pearls  and  known  as  wax 
pearls,  held  dutiable  as  precious  stones. — T.  D.  17504  (G.  A.  3643). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Beads  Strung  Upon  Wire  or  Bead  Trimmings. — Imitation  jet  beads 
strung  upon  wire,  commercially  known  as  bead  trimmings,  are  dutiable  as 
bead  ornaments  and  not  as  manufactures  of  jet. — ^T.  D.  10330  (G.  A.  51). 

Hat  Trimmings,  Metal  Galloons,  Artificial  Leaves,  and  Beaded  Orna- 
ments.— Beaded  ornaments  and  trimmings,  such  as  galloons,  wings,  and 
crowns,  made  of  beads  composed  of  imitation  jet  or  glass  and  strung  upon 
wire,  suitable  for  use  as  trimmings  or  making  or  ornamenting  hats,  held 
dutiable  as  bead  ornaments.— T.  D.  12376  (G.  A.  1148). 

Passementerie  Beaded  Trimmings,  such  as  are  ordinarily  bought  and 
sold  by  the  yard,  composed  of  silk  ornamented  with  beads  of  glass,  and  simi- 
lar goods  ornamented  with  beads  of  metal,  are  dutiable  as  bead  ornaments. 


692  DIGEST   OF   CUSTOMS  DECISIONS. 

that  being  a  more  specific  enumeration  than  manufactures  of  glass,  metal,  or 
other  material.— T.  I ».  IISTS   (G.  A.  869). 

Steel  Bead  Trimmings. — Trimming  made  of  glass  beads  silvered,  and  also 
of  tinsel  "and  cotton,  commercially  known  as  steel  trimmings  or  steel  bead 
trimmings,  is  dutiable  either  as  articles  or  manufactures  of  glass  and  not  as 
manufactures  of  metal  nor  as  bead  ornaments. — Loewenthal  v.  U.  S.  (C.  C), 
91  Fed.  Rep.,  644. 

1913        ^^■*'  ^^""^  ^^^  braids,  40  per  centum  ad  valorem;  manufactures  of 
ramie  hat  braids,  50  per  centum  ad  valorem. 

349.  *     *     *     braids     *     *     *     composed  wholly  or  in  chief  value  of 
1909     cotton,  flax.' or  other  vegetable  fiber     *     *     »     and  not  elsewhere  specially 
provided  for,  60  per  centum  ad  valorem. 

339.  *     *     *     including  braids     *     *     *     composed  wholly  or  in  chief 
1897    value  of  flax,  cotton,  or  other  vegetable  fiber  and  not  elsewhere  specially 
provided  for,  60  per  centum  ad  valorem. 


1894 


263.  *     *     *     braids     *     *     *   ^made  of  cotton  or  other  vegetable  fiber 
*     *     45  per  centum  ad  valorem. 

1890         (Not  enumerated.) 

1883         (Xot  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Hats  and  Hoods  Made  of  Ramie  Braids. — Paragraph  349  provides  for 
braids,  edgings,  insertings,  and  other  articles  composed  wholly  or  in  chief  value 
of  cotton,  flax,  or  other  vegetable  fiber,  and  contains  a  proviso  "  that  no  article 
composed  wholly  or  in  chief  value  of  one  or  more  of  the  materials  or  goods 
specified  in  this  paragraph  shall  pay  a  less  rate  of  duty  than  the  highest  rate 
Imposed  by  this  section  upon  any  of  the  materials  or  goods  of  which  the  same 
is  composed."  Held  that  by  virtue  of  that  proviso  hats  and  hoods  composed 
wholly  or  in  chief  value  of  braids  of  ramie,  which  is  admittedly  a  vegetable 
fiber,  are  properly  dutiable  as  articles  composed  wholly  or  in  chief  value  of 
vegetable  fiber  braids  at  the  rate  of  60  per  cent  ad  valorem  under  said  para- 
graph 349,  rather  than  as  "  articles  of  wearing  apparel  of  every  description," 
composed  wholly  or  in  chief  value  of  cotton  or  other  vegetable  fiber,  under  para- 
graph 324.  Stein  v.  U.  S.  (T.  D.  32250)  cited  and  followed.— T.  D.  325S3 
(G.  A.  7372). 

Ramie  Braids  held  properly  classified  under  paragraph  349.  Dyed,  stained, 
or  colored  nianila  hemp  plaits  held  dutiable  under  paragraph  422.  Ab.  25927 
(T.  D.  31720)  followed.— Ab.  30730  (T.  D.  33018). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Ramie  Braids. — Braids  composed  wholly  or  in  chief  value  of  ramie  are  duti- 
able under  the  provisions  in  paragraph  339  for  "braids  composed  wholly  or  in 
chief  value  of  flax,  cotton,  or  other  vegetable  fiber."  and  not  under  the  provision 
for  manufactures  of  ramie  not  specially  provided  for  in  paragraph  347.  U.  S.  v. 
Rosenberg  (T.  D.  27033)  followed.  Note  G.  A.  5569  (T.  D.  24972).— T.  D. 
27062   (G.  A.  6280). 

In  construing  paragraphs  339  and  347,  providing,  respectively,  for  "  braids 
of  vegetable  fiber  "  and  for  "  all  manufactures  of  ramie,"  Held  that  the  latter 
is  merely  a  general  catch-all  clau.se  inserted  with  the  intention  of  embracing 
iirticles  omitted  from  other  provisions  in  the  act,  and  is  less  specific  than  the 


1909 


SCHEDULE   N SUNDRIES.  693 

former,  and  that  braids  made  of  ramie  are  dutiable  under  the  former  pro- 
vision.—U.  S.  V.  Rosenberg  (C.  C.  A.),  T.  D.  27033;  T.  D.  25833  (C.  C.)  re- 
versed and  Abs.  1230-1232  (T.  D.  25261)  affirmed. 

335.  Braids,  plaits,  laces,  and  willow  sheets  or  squares,  composed 
wholly  or  in  chief  value  of  straw,  chip,  grass,  palm  leaf,  willow,  osier, 
rattan,  real  hoi-sehair,  cuba  bark,  or  manila  hemp,  suitable  for  making 
or  ornamenting  hats,  bonnets,  or  hoods,  not  bleached,  dyed,  colored,  or 
stained,  15  per  centum  ad  valorem ;  if  bleached,  dyed,  colored,  or  stained, 
20  per  centum  ad  valorem ;  hats,  bonnets,  and  hoods  composed  wholly 
1913  or  in  chief  value  of  straw,  chip,  grass,  palm  leaf,  willow,  osier,  rattan, 
cuba  bark,  or  manila  hemp,  whether  wholly  or  partly  manufactured, 
but  not  blocked  or  trimmed,  25  per  centum  ad  valorem ;  if  blocked  or 
trimmed,  and  in  chief  value  of  such  materials,  40  per  centum  ad  valorem. 
But  the  terms  "  grass  "  and  "  straw  "  shall  be  understood  to  mean  these 
substances  in  their  natural  form  and  structure,  and  not  the  separated 
fiber  thereof. 

422.  Braids,  plaits,  laces,  and  willow  sheets  or  squares,  composed 
wholly  or  in  chief  value  of  straw,  chip,  grass,  palm  leaf,  willow,  osier, 
rattan,  real  horsehair,  cuba  bark,  or  manila  hemp,  suitable  for  making 
or  ornamenting  hats,  bonnets,  or  hoods,  not  bleached,  dyed,  colored,  or 
stained,  15  per  centum  ad  valorem ;  if  bleached,  dyed,  colored,  or 
stained,  20  per  centum  ad  valorem;  hats,  bonnets,  and  hoods  composed 
wholly  or  in  chief  value  of  straw,  chip,  grass,  palm  leaf,  willow,  osier, 
rattan,  cuba  bark,  or  manila  hemp,  whether  wholly  or  partly  manufac- 
tured, but  not  trimmed,  35  per  centum  ad  valorem ;  if  trimmed,  50  per 
centum  ad  valorem.  But  the  terms  "  grass  "  and  "  straw"  shall  be  un- 
understood  to  mean  these  substances  in  their  natural  form  and  structure, 
and  not  the  separated  fiber  thereof. 

409.  Braids,  plaits,  laces,  and  willow  sheets  or  squares,  composed 
wholly  of  straw,  chip,  grass,  palm  leaf,  willow,  osier,  or  rattan,  suitable 
for  making  or  ornamenting  hats,  bonnets,  or  hoods,  not  bleached,  dyed, 
colored  or  stained,  15  per  centum  ad  valorem ;  if  bleached,  dyed,  colored 
or  stained,  20  per  centum  ad  valorem ;  hats,  bonnets,  and  hoods,  com- 
posed of  straw,  chip,  grass,  palm  leaf,  willow,  osier,  or  rattan,  whether 
wholly  or  partly  manufactured,  but  not  trimmed,  35  per  centum  ad 
valorem ;  if  trimmed,  50  per  centum  ad  valorem.  But  the  terms  "  grass  " 
and  "  straw  "  shall  be  understood  to  mean  these  substances  in  their  natu- 
ral form  and  structure,  and  not  the  separated  fiber  thereof. 

417.  Braids,  plaits,  laces,  and  similar  manufactures  composed  of  straw, 
1894  j  chip,  grass,  palm  leaf,  willow,  osier,  or  rattan,  suitable  for  making  or 
I  ornamenting  hats,  bonnets,  and  hoods.     (Free.) 

1518.  Braids,  plaits,  laces,  and  similar  manufactures  composed  of  straw, 
chip,  grass,  palm  leaf,  willow,  osier,  or  rattan,  suitable  for  making  or 
ornamenting  hats,  bonnets,  and  hoods.     (Free.) 

400.  Bonnets,  hats,  and  hoods  for  men,  women,  and  children,  com- 
posed of  chip,  grass,  palm  leaf,  willow,  or  straw,  or  any  other  vegetable 
substance,  hair,  whalebone,  or  other  material,  not  specially  enumerated  or 
provided  for  in  this  Act,  30  per  centum  ad  valorem. 
1883  448.  Hats,  and  so  forth,  materials  for :  Braids,  plaits,  flats,  laces,  trim- 
mings, tissues,  willow  sheets  and  squares,  used  for  making  or  ornament- 
ing hats,  bonnets,  and  hoods,  composed  of  straw,  chip,  grass,  palm  leaf, 
willow,  hair,  whalebone,  or  any  other  substance  or  material,  not  specially 
enumerated  or  provided  for  in  this  Act,  20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Unfinished  Bamboo-Chip  Hats. — Unblocked  and  untrimmed  hats  made  of 
thin,  narrow  shavings  of  bamboo  are  dutiable  as  "  hats  of  chip,  not  blocked  or 
trimmed  "  under  paragraph  335,  tariff  act  of  1913,  and  not  as  manufactures 
of  wood  under  paragraph  176. — Isler  &  Guye  v.  U.  S.  (Ct.  Cust.^Appls. ) ,  T.  D. 
36503;  (G.  A.  Ab.  37056)  T.  D.  35000  modified. 


1897 


\ 


694  DIGEST   OF   CUSTOMS  DECISIONS. 

Hemp  Braids  not  t)lt':Hhe(l,  colored,  or  staiiu>(l  wore  held  dutiable  at  15  per 
cent  ad  valorem  under  paragraph  335. — Ab.  :}79(>9. 

Trimmed  Straw  Hats. — The  trimming  is  composed  of  silk,  artificial  flowers, 
and  ornamental  feathers.  The  board  found  the  two  latter  elements  to  pre- 
dominate, and  held  that  the  trinnninirs  must  control  the  classificaion  of  the 
the  hats. 

Taras^raph  '.V,)~).  in  so  far  as  it  relates  to  straw  hats,  clearly  appears  to 
liave  been  framed  to  make  of  the  trinnued  hat  an  entity  for  determining^ 
whether  it,  wlien  trimmed,  is  .still  composed  in  chief  v:il\ic  of  the  materials 
therein  named.  The  goods  were  dutiable  as  a.ssessed  untler  paragraph  347. — 
Aitken,  Son  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35468;  G.  A.  Ab.  37197 
;.Hirined. 

DECISIONS  UNDER  THE  ACT  OF  11)09. 

Bleached  Straw  Braids. — Straw  braids  manufacture*!  from  straw  fumigated 
in  the  fields  with  suljihur  not  dutiable  under  paragraph  422  as  bleached  braids. 
T.  D.  304r)2  t)f  March  21,  1010,  revoked.— Dept.  Order  (T.  D.  30G20). 

Grass  Sheets. — Grass  cloth  consisting  of  manila  hemp  or  grass  sheets,  un- 
bleached, suitable  for  making  or  ornamenting  hats,  held  dutiable  under  the  first 
part  of  paragraph  422.— Ab.  30S19  (T.  D.  38031). 

Leghorn  Plaits. — Merchandi.se  known  in  trade  as  "  Leghorn  strips,"  "  Leg- 
liorn  braids,"  or  "  Leghorn  plaits,"  which  was  classified  as  manufactures  of 
straw  under  paragraph  463,  was  lield  dutiable  as  unbleached  straw  plaits  (par. 
422),  as  claimed  by  the  importers.  Note  Ab.  26714  (T.  D.  31899).- Ab.  28369 
(T.  D.  32488). 

Manila  Hemp  Plaits. — We  find  from  the  testimony  and  analyses  of  samples 
adndtted  in  evidence  that  the  goods  in  question  consist  of  plaits  composed 
wholly  or  in  chief  value  of  bleached,  dyed,  colored,  or  stained  manila  hemp, 
suitable  for  making  or  ornamenting  hats,  bormets,  or  hoods.  We  hold  that  they 
are  properly  dutiable  at  the  rate  of  20  per  cent  ad  valorem  under  the  pro- 
visions of  paragraph  422.— Ab.  25927  (T.  D.  31720). 

Plateaux. ^ — Flat,  circular  hat  forms  called  "  plateaux,"  some  of  which  are 
composed  of  straw  and  others  of  manila  hemp  braids,  and  which  only  require 
to  be  blocked  or  otherwi.se  shaped  by  the  milliner  to  become  completed  hats, 
are  properly  dutiable  at  the  rate  of  35  per  cent  ad  valorem  under  the  pro- 
vision in  paragraph  422  for  "  hats,  bonnets,  and  hoods  composed  wholly  or 
in  chief  value  of  straw  or  manila  hemp,  whether  wholly  or  partly  manufac- 
tured, but  not  trimmed."  Schiff  v.  U.  S.,  decided  by  the  Court  of  Customs 
Appeals  (T.  D.  31634),  cited  and  followed.— T.  D.  32125  (G.  A.  7314). 

Kaftia  Bands,  comi)osed  of  grass,  ornamented  on  one  side  with  a  floral 
design  in  colors,  were  held  dutiable  as  plaits  or  squares  composed  of  palm 
'eaf  (par.  422).— Ab.  33940  (T.  D.  33833). 

Straw  Sheets. — Unbleached  straw  sheets  with  paper  back,  assessed  under 
paragraph  463,  were  held  dutiable  under  the  first  clause  of  paragraph  422. — 
Ab.  32295  (T.  D.  .33409). 

Trimmed  Hats. — Ladies'  hats  made  of  manila  hemp  braids,  having  crowns 
about  5  inches  high  and  brims  measuring  between  4  and  5  inches  in  width, 
the  outer  edge  of  the  brims  liaving  a  wire  fastened  thereto  wliich  gives  firm- 
ness to  the  brims  and  keeps  them  in  the  shape  desired  by  the  wearer,  the  wire 
being  covered  by  black  velvet,  which  is  also  used  to  face  or  cover  the  under 
side  of  the  brims,  the  hats  only  requiring  the  insertion  of  a  lining  and  final 
shaping  of  the  brims  to  make  them  ready  for  use,  are  properly  dutiable  as 


SCHEDULE    K SUNDRIES.  695 

trimmed  hats  at  the  rate  of  50  per  cent  ad  valorem  under  paragraph  422. — 
T.  D.  33407  (G.  A.  7461). 

On  some  of  these  hats  the  silk  trimming  is  worth  more,  on  others  less,  than 
the  straw  body  to  which  it  is  attached.  Paragraph  422  imposed  a  certain  rate 
of  duty  on  hats  composed  wholly  or  in  chief  value  of  straw,  whether  wholly 
or  partly  manufactured,  but  not  trimmed,  and  another  and  higher  rate  of  duty 
on  the  same  hat  if  trimmed.  The  hats  are  here  the  subject  of  the  duty  imposed 
and  not  the  trimming  on  the  hats. — U.  S.  v.  Lord  &  Taylor  (Ct.  Cust.  Appls.), 
T.  D.  33521 ;  (G.  A.  7415)  T.  D.  33086  affirmed. 

Paragraph  422  provides  inter  alia  for  '*  hats,  bonnets,  and  hoods  composed 
wholly  or  in  chief  value  of  straw,  chip,  grass,  or  manila  hemp,"  if  untrinnued, 
at  35  per  cent  ad  valorem,  and  if  trimmed,  at  50  per  cent  ad  valorem.  Held, 
than  trimmed  hats,  the  bodies  of  which  are  composed  wholly  or  in  chief 
value  of  one  of  the  materials  named  in  said  paragraph,  are  dutiable  there- 
under as  trimmed  hats,  irre.spective  of  the  value  of  the  trimming  as  com- 
pared with  the  value  of  the  article  without  the  trimming.  G.  A.  5734  (T.  D. 
25440)  cited;  Rheims  v.  U.  S.  (100  Fel..  925;  T.  D.  2S7S3)  distinguished.— 
T.  D.  33086  (G.  A.  7415)  ;  affirmed  by  T.  D.  33521  (Ct.  Cust.  Appls.),  supra. 

Willow  Sheets  or  Squares. — The  merchandise  consisted  of  willow  sheets 
or  squares  used  in  the  manufacture  of  hats,  which  was  held  dutiable  under  the 
provision  in  paragraph  422  for  willow  sheets  or  squares  in  chief  value  of 
rhip,  bleached,  as  claimed  by  the  importers.— Ab.  23701  (T.  D.  30768). 

Unbleached  Willow  Sheets,  with  bleached  muslin  backs  pasted  thereon, 
willow  chief  value,  were  held  dutiable  as  willow  sheets  unbleached  under 
paragraph  422.— Ab.  24325  (T.  D.  31103). 

Woven  Palm  Leaf,  held  dutiable  under  paragraph  422.  Protests  held 
sufficient  claiming  the  correct  rate  of  duty  without  naming  the  paragraph. 
U.  S.  V.  Salambier  (170  U.  S.,  621)  followed.— Ab.  31954  (T.  D.  33338). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Straw  Braids  Containing  Cotton  Tliread. — Chip  and  straw  braids,  plaits, 
or  laces,  stitched  or  sewed  together  with  a  cotton  thread,  are,  by  reason  of  the 
thread  component,  not  to  be  considered  as  composed  "  wholly  "  of  straw  or 
chip,  and  are  therefore  excluded  from  classification  under  the  provisions  of 
paragraph  409,  and  are  properly  dutiable  at  30  per  cent  ad  valorem  under  the 
provisions  of  paragraph  449.  Schmitz  v.  U.  S.  (T.  D.  27000)  followed.— T.  D. 
27343  (G.  A.  6364). 

Straw  Braids  or  Plaits  for  Hats. — Held  that  certain  articles  composed  of 
wide  braids  or  plaits  of  straw,  fastened  together  so  as  to  form  rectangular 
strips  about  18  by  36  inches  in  dimensions,  are  dutiable  under  paragraph  409, 
relating  to  straw  braids  or  plaits  "  suitable  for  making  or  ornamenting  hats," 
and  not  under  the  provisions  in  the  same  paragraph  for  hats  of  straw  "  partly 
manufactured."— U.  S.  v.  SchifE  (C.  C.  A.),  T.  D.  27227;  T.  D.  26457  (C.  C.) 
affirmed  and  (G.  A.  5738)  T.  D.  2.5459  reversed. 

Hat  Braids.— Braids  suitable  for  making  or  ornamenting  hats,  bonnets,  or 
hoods,  composed  wholly  of  dyed  chip  and  fancifully  plaited  straw,  are  dutiablo 
at  20  per  cent  ad  valorem  under  paragraph  409,  it  being  held  that  straw,  when 
simply  cleansed,  split  into  narrow  strips,  and  plaited,  is  "  in  its  natural  form 
and  structure,"  as  contradistinguished  from  "  separated  fibers  "  or  fine  filament 
from  which  the  nonfibrous  constituents  have  been  removed.— T.  D.  21861 
(G.  A.  4617). 


696  DIGEST   OF    CUSTOMS   DECISIONS. 

Hats  and  Bonnets,  Trimmed. — Hats,  bonnets,  :ind  lioods,  tJio  bodies  of 
which  are  composed  wholly  either  of  straw,  chip,  f.'rass,  palm  leaf,  willow, 
osier,  or  rattan,  or  of  which  a  combination  of  these  substitutes  or  any  of  them 
is  the  component  material  of  chief  value,  are,  if  trimmed,  dutiable  at  50  per  cent 
ad  valorem  under  paragraph  409,  irrespective  of  the  value  of  the  trimmins 
as  compared  witli  the  value  of  the  article  without  the  trimming.  G.  A.  4525 
(T.  D.  21502)  followed.— T.  D.  25440  (G.  A.  5734). 

Horsehair  Hat  Braids. — Upon  the  present  record  it  is  held  that  the  importers 
failed  to  sustain  the  burden  of  proof  in  showing  the  assessment  was  wrong,  and 
that  the  importation  was  properly  held  dutiable  by  similitude  to  silk  braids  and 
.silk  hats  under  paragraph  390. — Zimmerman  &  Meyer  et  al.  r.  U.  S.  (Ct.  Cust. 
Appls.),  T.  LX  34137;   (G.  A.  Ab.  33264)  T.  D.  330G8  afhrmed. 

Trimmed  Horsehair  Hats,  classified  as  silk  wearing  apparel  under  para- 
graph 390,  were  lield  dutiable  as  trinuned  straw  hats  (par.  409)  by  similitude. 
U.  S.  V.  Rheimss  (175  Fed.  Kep.,  778;  T.  D.  3022G)  followed).— Ab.  25418  (T.  D. 
31543). 

Hats  and  braids  wholly  or  in  chief  value  of  horsehair  are  dutiable  by  simili- 
tude under  paragraph  409  relating  to  straw  hats  and  to  strav^^  braids  suitable 
for  hats.— U.  S.  v.  Kheims  Co.    (C.  C.  A.),  T.  D.  30226;  T.  D.  29632    (C.  C.) 
affirmed  and  (G.  A.  6223)  T.  D.  26897  reversed. 
Horsehair  Braids. 

Similitude. — There  is  no  substantial  similarity  between  a  horsehair  hat  braid 
and  a  silk  braid,  Avithin  the  meaning  of  the  similitude  clause  in  section  7,  the 
resemblance  in  material,  quality,  and  texture  being  too  artilicial  for  tariff  pur- 
poses. Though  in  these  respects  there  is  probably  a  greater  similarity  to  braids 
made  of  silk  than  to  braids  made  of  straw,  in  either  case  it  is  too  remote  to  be 
considered.— Pater.son  v.  U.  S.  (C.  C.  A.),  T.  D.  29377;  T.  D.  28581  (C.  C.)  and 
Ab.  16500  (T.  D.  283S4)  reversed. 

Straw  Lace  Containing  Cotton  Thread "  Composed  Wholly." — In  con- 
struing the  provision  in  paragraph  409  for  laces  "  composed  wliolly  of  straw," 
Held  that  straw  hice  sewn  with  cotton  thread,  which  constitutes  a  substantial 
portion  of  the  goods  and  is  used  to  hold  them  permanently  together  is,  by 
reason  of  this  thread  component,  not  to  be  considered  composed  "  wholly  "  of 
straw,  and  is  therefore  excluded  from  said  provision. — Schmitz  v.  U.  S.  (C.  C. 
A.),  T.  D.  27000;  T.  D.  25895  (CO.)  and  Ab.  216  (T.  D.  24973)  affirmed. 

Mexican  Hats  composed  of  plaited  and  braided  bleached,  unbleached,  and 
variously  colored  straw,  the  base  of  the  crown  and  outer  border  of  the  brim 
being  trimmed  with  wide  ornamental  bands  of  the  same  or  similar  material  as 
the  body  of  the  hats,  are  dutiable  at  50  per  cent  ad  valorem,  as  assessed,  under 
the  provision  for  "  trimmed  hats  "  in  paragraph  409,  and  not  at  35  per  cent  ad 
valorem,  as  claimed  under  the  same  paragraph. — T.  D.  22728  (G.  A.  4842). 

Panama  Straw  Hats. — Men's  hats  composed  of  plaited  straw — known  as 
Panama  hats — simply  trimmed  Inside  with  a  stitched  leather  sweat  band,  com- 
plete and  ready  for  use,  as  usually  worn  without  an  outer  crown  band  or  other 
trimming,  are  dutiable  at  50  per  cent  ad  valorem  under  the  provision  for 
"  trimmed  hats,"  in  paragraph  409,  and  not  at  35  per  cent  ad  valorem  under  the 
eame  paragraph— T.  D.  22727  (G.  A.  4841). 

Plateaux  or  Plaques  Made  of  Chip  by  plaiting  in  concentric  circles  forming 
disks  about  17  inches  in  diameter,  are  dutiable  at  35  per  cent  ad  valorem  under 
the  provisions  of  paragraph  409,  and  not  at  20  per  cent  ad  valorem  under  the 
provision  for  "braids,"  in  the  same  paragraph. — T.  D.  20844  (G.  A.  4380). 


SCHEDULE    N SUNDRIES.  697 

The  importation  was  of  articles  circular  in  form,  slightly  convex,  but  nearly 
flat  in  shape,  with  the  appearance  of  plain  round  mats  of  braided  straw,  but 
without  a  crown  and  untrimmed :  Held,  since  the  evidence  shows  the  material 
to  be  so  constructed  as  to  permit  of  being  blocked  into  hats,  without  adding  any 
new  material,  and  that  it  is  so  blocked,  being  practically  useless  for  any  other 
purpose,  it  was  dutiable  under  paragraph  409,  as  hats  composed  of  straw  partly 
manufactured  and  untrimmed.  It  was  so  dutiable,  though  more  than  one  piece 
of  goods  was  sometimes  employed  in  the  making  of  one  hat. — Schiff  v.  U.  S. 
(Ct.  Cust.  Appls.),  T.  D.  31634;  (G.  A.  6481)  T.  D.  27718  affirmed. 

Tagal  Hats. — We  find  from  the  testimony  that  the  goods  invoiced  as  above 
described  consist  of  untrimmed  hats  composed  of  grass  braids,  and  we  hold 
that  they  are  properly  dutiable  at  the  rate  of  35  per  cent  ad  valorem  under 
paragraph  409.— Ab.  23888    (T.  D.  30645). 

Willow  Sheets  or  Squares,  so  called,  one  surface  of  which  is  composed  of 
narrow  strips  of  willow,  called  "  chip,"  and  the  other  surface  of  bleached 
cotton  cloth,  is  not  dutiable  under  the  provision  in  paragraph  409,  for  willow 
sheets  or  squares  composed  wholly  of  straw,  "  chip,"  etc.,  but  at  30  per  cent 
ad  valorem  under  the  provision  for  manufactures  of  "  chip  "  in  paragraph  449. — 
T.  D.  19388  (G.  A.  4152). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Braids  for  Itats,  etc.,  composed  in  part  of  materials  other  than  those  specified 
in  paragraphs  518  and  417  of  the  tariff  acts  of  1890  and  1894,  respectively,  are 
not  free  of  duty  under  those  paragraphs.  Rule  of  commercial  designation  is 
not  applicable  to  the  articles  provided  for  in  these  paragraphs. — T.  D.  18723 
(G.  A.  4036). 

Plateaux. — Plaits  woven  into  sheets  in  the  form  of  plateaux  or  matting  not 
entitled  to  classification  as  "  braids,  plaits,  laces,  or  similar  manufactures." — 
T.D.  18615  (G.  A.  4013). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Gold  Straw  Braids  and  Silver  Straw  Braids,  composed  mostly  of  hemp 
fiber,  the  i-emainder  being  metal,  cotton,  and  glue,  are  duitable  as  manufactures 
in  part  of  metal  and  are  not  free  as  braids,  etc.,  suitable  for  making  or  orna- 
menting hats.— Schift  v.  U.  S.  (C.  C.  A.),  99  Fed.  Rep.,  555. 

"  Composed  of  Straw." — The  provision  in  paragraph  518,  for  "braids  com- 
posed of  straw,"  Held  to  include  braids  of  straw  and  cotton,  the  straw  consti- 
tuting over  71  per  cent  in  quantity  and  about  three-fourths  in  value  of  the 
goods.— U.  S.  V.  Rheims  (C.  C),  T.  D.  28143;  affirmed  in  U.  S.  v.  Rheims,  89 
Fed.  Rep.,  1020. 

Plateaux. — "  Plateaux "  which  are  braids  or  plaits  of  straw  sewed  or 
woven  together  into  an  oval  form  and  used  for  making  women's  hats,  but  have 
to  be  manipulated  into  the  desired  form  and  pressed  or  wired  so  as  to  retain 
that  form,  and  are  then  trimmed,  are  free  and  not  dutiable  as  manufactures  of 
straw.— U.  S.  v.  Bacharach  (C.  C.  A.),  92  Fed.  Rep.,  990. 

Plateaux  or  "  flats "  manufactured  from  plaits  of  straw,  are  free  and  not 
dutiable  as  manufactures  of  straw. — Worthington  v.  U.  S.  (C.  C),  86  Fed.  Rep., 
118. 


698  DIGEST   OP   CUSTOMS  DECISIONS. 

DECISIONS  UNDEK  THE  ACT  OF  1S83. 

Hat  Ornaments. — TliouRh  goods  aro  made?  expressly  foi-  the  imrposo  of  being 
used  by  iiiilliiiers  in  making  and  ornamenting  liats,  bonnets,  etc.,  yet  if  they 
have  become  achipted  to  otlier  uses  to  such  an  extent  (hat  tiie  jury  can  say  that 
their  chief  and  princi|)al  use  is  not  in  tlie  making  and  ornamenting  of  liats,  etc., 
there  is  a  failure  to  sliow  that  they  ouglit  to  liave  been  classed  as  liat  ornaments 
merely.— Fisk  r.  Se(>berger  (D.  C),  38  Fed.  Kep.,  718. 

3;J6.  Brooms,  made  of  broom  corn,  straw,  wooden  fibre,  or  twigs,  15 
1913     per  centum  ad   valorem;   brushes  and   feather  dusters  of  all   kinds,  and 
hair  pencils  in  quills  or  otherwise,  85  per  centum  ad  valorem. 

4'J3.  Hrushes,    brooms,    and    feather    dusters    of    all    kinds,    and    hair 
pencils  in  quills  or  otherwise,  40  per  centum  ad  valorem. 

410.  Hrushes,  brooms,  and  feather  dusters  of  all  kinds,  anil  hair  pencils 
In  quills  or  otherwise,  40  per  centum  ad  valorem. 


1909 
1897 


1890 


1894        ^^'*"  H'*'''   I><?ii<-'ils.   brushes,    and   feather   dusters,    3.~»    per   centum    ad 
valorem  ;  brooms,  20  per  centum  ad  valorem  ;     *     *     *. 

427.  Brushes  and  brooms  of  all  kinds,   including  feather  dusters  and 
hair  pencils  in  quills,  40  per  centum  ad  valorem. 

403.  Brooms  of  all  kinds,  2")  per  centum  ad  valorem. 
1883         404.   Brushes  of  all  kinds,  30  per  centum  ad  valorem. 
447.  Hair  pencils,  30  per  centum  ad  val<M-em. 

DECISIONS   UNDER  THE  ACT  OF  1013. 

Bru.sh  With  Phosphor  Bron/.e  Bristles. — The  merchandi.se  in  this  case  is 
one  patent  rotary  wire  brush,  92  inches  in  length  and  with  four  rows  best 
l)h()splior  bronze  bristles  1  inch  wide,  projecting  three-fourths  inch,  set  spirally 
In  wooden  stock  4  inches  in  diameter,  with  shaft  li  inches  in  diameter  project- 
ing 12  inches.  This  brush  is  used  in  connection  with  an  api>aratus  for  cleaning 
the  Fourdrinier  wire  of  a  paper-making  machine.  Taking  into  consideration 
the  descri[)tion  of  the  article,  the  use  and  the  manner  of  its  use,  its  design  and 
effect,  we  think  it  is  a  brush  within  the  meaning  of  that  word  as  used  in  para- 
graph 336.— Ab.  37023  (T.  D.  34984). 

Jewelry  Bruslies.  —  So-called  brass  scratch  brushes  used  for  polishing  gold 
and  jewelry,  classified  under  the  provision  for  brushes  of  all  kinds  in  para- 
graph 33G,  were  claimed  dutiable  as  wii-e  (par.  114).  I'rotest  overruled. — Ab. 
3G472  (T.  D.  34703). 

Sink  Brooms. — Certain  merchandise  consisting  of  bundles  of  bamboo  strips, 
about  one-eighth  of  an  inch  wide  and  6*  inches  long,  tightly  tied  together  at 
one  end  with  similar  bamboo  or  rattan  strips,  dutiable  at  the  rate  of  35  per  cent 
ad  valorem  as  brushes  under  the  provisions  of  paragraph  33G.  Abstract  38158 
not  acquiesced  in.— Dept.  Order   (T.  D.  .35G9G). 

Merchandise  classified  as  a  brush  under  paragraph  33G  was  claimed  dutiable 
as  a  broom  under  the  same  paragraph.  Protest  sustained,  it  being  shown  that 
the  article  is  made  of  bamboo  and  used  to  clean  sinks.— Ab.  38158. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Brooms  and  Brushes. — This  importation  consists  of  a  round  wooden  stick 
about  18  inches  long,  at  one  end  of  which  is  a  whisk  effect  produced  by  small 
shavings  of  the  stick  turned  down  and  bound  together. 

An  examination  of  the  samples  shows  that  these  articles  could  not  be  used 
as  brooms  or  brushes.     They  were  properly  held  dutiable  as  manufactures  of 


SCHEDULE    N SUNDRIES.  699 

wood  under  paragraph  215.— U.  S.  v.  Sheldon  &  Co.  (Ct.  Cust.  Appls.),  T.  D. 
33524;  (G.  A.  Ab.  30952)  T.  D.  33055  affirmed. 

Clarinet  Cleaners,  consisting  of  twisted  pieces  of  wire  and  having  yarns 
or  threads  running  nearly  at  right  angles  with  the  wire,  are  properly  dutiable 
as  brushes  under  paragraph  423.— Dept.  Order  (T.  D.  32512). 

Miniature  Feather  Dusters. — These  articles  fall  within  the  terms  of  para- 
graph 423  as  "feather  dusters  of  all  kinds";  and  as  it  does  not  appear  they 
are  adapted  to  use  by  chihlren  any  more  than  by  grown  people  on  gala  days, 
and  further,  there  being  no  proof  of  a  commercial  designation  of  toys,  the  im- 
porters must  be  taken  to  have  failed  in  showing  the  collector's  classification 
was  erroneous.  Illfeider  v.  U.  S.  (1  Ct.  Cust.  Appls.,  109;  T.  D.  31115).— U.  S. 
V.  Scheuer  &  Co.  (Ct.  Cust.  Appl.s.),  T.  D.  33224;  (G.  A.  Ab.  29881)  T.  D. 
32842  reversed. 

Whisk  Brooms. — This  merchandise  consists  of  twigs,  probably  of  willow, 
closely  bound  together  in  bundles,  securely  fastened  at  one  end,  and  of  sub- 
stantial strength  and  apparent  durability. 

There  is  sufficient  evidence  in  the  record  to  show  that  these  articles  are 
"  whisks,"  as  stated  in  the  invoice  and  as  is  admitted  in  the  protest.  They 
are  brushes  known  as  whisk  brooms. — U.  S.  v.  Swedish  Produce  Co.  (Ct.  Cust. 
Appls.),  T.  D.  33525;  (Ab.  31031)  T.  D.  33088  and  (Ab.  31380)  T.  D.  33217 
reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Brushes  Imported  with  Paints. — Paint  brushes  packed  in  separate  cartons 
in  the  same  case  with  oil  colors  in  tubes  and  water  colors  in  pans,  and  invoiced 
separately,  are  not  dutiable  at  the  rate  applicable  to  the  paints,  the  latter, 
with  the  brushes,  not  constituting  entireties  in  the  condition  in  which  imported, 
nor  are  they  dealt  in  as  such.  The  brushes  are  dutiable  separately  at  the  rate 
of  40  per  cent  ad  valorem  muler  paragraph  410.  Board's  decision  In  re  Protests 
112108,  etc.,  of  F.  Weber  &  Co.,  G.  A.  5984  (T.  D.  26209),  distinguished.— T.  D. 
2624G  (G.  A.  6007). 

Buffing-  Sticks,  composed  of  a  strip  of  pine  upon  which  is  fastened  a  piece  of 
leather,  leather  the  component  material  of  chief  value,  are  dutiable  at  35  per 
cent  ad  valorem  under  paragraph  450,  and  uot  at  40  per  cent  ad  valorem  under 
paragraph  410,  as  brushes.— T.  D.  28383  (G.  A.  6656). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Brushes  and  Brooms  Distinguished. — An  implement  for  sweeping,  consist- 
ing of  a  wooden  block  15  inches  long  by  3  inches  wide  bound  around  the  edge 
with  red  flannel  or  felt,  pierced  on  one  side  for  a  iiandle  and  on  the  other 
side  woolen  strips  attached  close  together,  are  brushes  and  not  brooms. — 
T.  D.  18140  (G.  A.  3897). 

Doll  Hair  Brushes  about  4  inches  in  length  and  not  unfit  for  practical  use 
are  dutiable  as  hair  brushes  and  not  as  toys. — T.  D.  17843  (G.  A.  3777). 

Flute  Swabs  or  brushes  used  for  cleaning  flutes  are  dutiable  as  brushes  and 
not  as  parts  of  musical  instruments.— T.  D.  16304  (G.  A.  31.33). 

Haidebrooms,  consisting  of  bunches  of  stiff  fiber  cut  into  uniform  lengths, 
held  dutiable  as  brooms  aud  uot  as  brushes.— T.  D.  15963  (G.  A.  2987). 


1894 


700  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Flesh  Brushes  or  gloves  of  horselinir  and  linen  or  horsehair  and  wool  (horse- 
hair chief  value),  are  dutiable  as  brushes.— T.  D.  12C)G4   (G.  A.  1313). 

India  Rubber  Brushes  for  Copying  Books. — Brushes  designed  for  use  in 
wetting  the  leaves  of  copying  books,  liaving  wedge-shaped  pieces  of  india  ruljl)er 
in  place  of  hair  or  bristles,  are  dutial)le  as  brushes  and  not  as  numufactures  of 
india  rubber.— T.  D.  13752  (G.  A.  194G). 

Powder  Puffs  are  brushes  and  not  numufactures  of  down. — T.  D.  13351 
(G.  A.  1731)  ;  T.  D.  13881   (G.  A.  2034). 

Steel  Brush  Ink  Erasers  are  dutiable  as  erasers  under  paragraph  1G5  and 
not  as  brushes  or  as  manufacture  of  metal. — T.  D.  15235  (G.  A.  2728). 

Toy  Brushes. — Diminutive  paint  brushes  or  hair  i)encils  in  quills,  designed 
for  the  amusement  of  children,  are  dutiable  as  brushes  and  not  as  toys.  The 
term  "toys"  is  generic  and  the  term  "brushes"  specitic. — T.  D.  12239  (G.  A. 
1053). 

1913  33  7.  Bristles,  sorted,  bunched,  or  prepared,  7  cents  per  pound. 
1909  424.  Bristles,  sorted,  bunched,  or  prepared,  7^  cents  per  pound. 
1897        411.  Bristles,  sorted,  bunched,  or  prepared,  7A  cents  per  pound. 

324    4:     *     «     bristles,  sorted,  bunched,  or  prepared  in  any  manner,  7i 
cents  per  pound. 
1890        426.  Bristles,  10  cents  per  pound. 
1883         402.  Bristles,  15  cents  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Badger  Hair. — Merchandise  invoiced  as  "  dachshaar  imitation  "  and  classi- 
fied as  an  unenumerated  article  under  section  6  was  claimed  to  be  dutiable 
under  paragraph  411  by  similitude  to  bristles,  assorted,  etc.  Protest  sus- 
tained.—Ab.  21282  (T.  D.  29790). 

Bristles  in  Bundles. — Bristles  which  have  been  tied  up  in  bundles,  with  their 
butt  ends  lying  together,  being  thereby  put  into  a  state  of  partial  preparation 
for  the  brush  maker,  are  not  free  of  duty  under  paragraph  509  as  "  crude,  not 
sorted,  bunched,  or  prepared,"  but  are  dutiable  under  paragrapii  411,  relating  to 
bristles  "bunched  or  prepared."— Pushee  v.  U.  S.  (C.  C.  A.),  T.  D.  28782;  T.  D. 
28385  (C.  C.)  and  (G.  A.  5483)  T.  D.  24797  affirmed. 

Bristles  Mixed  with  Hair. — The  merchandise  is  composed  of  bristles  and 
goat  hair,  in  the  proportion  of  80  per  cent  and  20  per  cent,  respectively.  It  is 
quite  clear,  we  think,  that  while  the  merchandi.se  is  somewhat  diluted  by  the 
introduction  of  20  per  cent  of  hair,  it  is  still  bristles,  and  if  not  classifiable  as 
such  under  paragraph  411  it  certainly  is  within  the  classificatiou  of  that  para- 
graph by  the  application  of  section  7.— Ab.  17GSG  (T.  D.  28626). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Hog's  Bristles  are  dutiable  at  15  cents  per  pound.  Bristles  are  not  included 
in  the  general  words  of  section  2  of  the  act  of  June  G,  1872  (17  Stat.,  231). 
reducing  by  10  per  cent  the  duty  on  all  wools,  the  hair  of  the  alpaca,  goat,  and 
other  animals.— Von  Stade  v.  Arthur  (13  Blatchf.,  251;  22  Int.  Rev.  Rec,  267), 
28  Fed.  Cas.,  1274. 

338.  Button  forms  of  lastings,  mohair  or  silk  cloth,  or  other  manu- 
la-i-y     factures  of  cloth,  woven  or  made  in  patterns  of  such  size,  shape,  or  form 
as  to  be  fit  for  buttons  exclusively,  and  not  exceeding  eight  inches  in  any 
one  dimension,  10  per  centum  ad  valorem. 


1909 


1897 


SCHEDULE    N SUNDRIES.  701 

426.  Button  forms  of  lastings,  mohair  or  silk  cloth,  or  other  manu- 
factures of  cloth,  woven  or  made  in  patterns  of  such  size,  shape,  or  form 
as  to  be  fit  for  buttons  exclusively,  and  not  exceeding  three  inches  in  any 
one  dimension,  10  per  centum  ad  valorem. 

413.  Button  forms :  Lastings,  mohair,  cloth,  silk,  or  other  manufac- 
tures of  cloth,  woven  or  made  in  patterns  of  such  size,  shape,  or  form,  or 
cut  in  such  manner  as  to  be  fit  for  buttons  exclusively,  10  per  centum 
ad  valorem. 

315.  Button  forms :   Lastings,  mohair,  cloth,  silk,  or  other  manufac- 
...    tures  of  cloth,  woven  or  made  in  patterns  of  such  size,  shape,  or  form,  or 
cut  in  such  manner  as  to  be  fit  for  buttons  exclusively,  10  per  centum 
ad  valorem. 

428.  Button  forms:  Lastings,  mohair,  cloth,  silk,  or  other  manufac- 
tures of  cloth,  woven  or  made  in  patterns  of  such  size,  shape,  or  form,  or 
cut  in  such  manner  as  to  be  fit  for  buttons  exclusively,  10  per  centum 
ad  valorem. 

382.  On  lastings,  mohair  cloth,  silk  twist,  or  other  manufactures  of 
cloth,  woven  or  made  in  patterns  of  such  size,  shape,  or  form,  or  cut  in 
°        such   manner  as   to  be  fit  for   buttons  exclusively,   10  per   centum   ud 
valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Embroidered  Button  Forms. — The  merchandise  was  found  to  consist  of 
designs  embroidered  in  artificial  silk,  suitable  for  use  as  button  luaterial.  On 
the  authority  of  G.  A.  7644  (T.  D.  34930),  Smith  v.  U.  S.  (5  Ct.  Cust.  Appls.. 
40;  T.  D.  34008),  and  Mason  v.  Robertson  (139  U.  S.,  624),  the  provision  for 
embroidered  fabrics  in  paragraph  358  was  found  more  specific,  and  the  mer- 
chandise was  held  properly  classified. — Ab.  38824. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Button  Forms. — The  merchandise  is  imported  in  pieces  varying  from  70  to 
80  meters  in  length  and  70  centimeters  wide.  It  has  round  holes  where  pieces 
have  been  punched  out  at  intervals  of  about  3  inches  or  less.  The  fabric  is 
thereby  rendered  unfit  for  use  except  for  button  forms. 

Paragraph  426  of  the  act  of  1909  was  construed  by  the  United  States  Court 
of  Customs  Appeals  in  Rothschild  Bros.  &  Co.  v.  U.  S.  (3  Ct.  Cust  Appls.,  430; 
T.  D.  33002),  and  the  limitation  "  and  not  exceeding  3  inches  in  any  one  dimen- 
sion "  was  held  to  relate  to  the  subject  matter  of  the  paragraph  and  not  merely 
to  the  phrase  "  woven  or  made  in  patterns  of  such  size,  shape,  or  form  as  to  be 
fit  for  buttons  exclusively."— G.  A.  7349  (T.  D.  32418). 

The  merchandise  does  not  come  within  the  statutory  requirements.— Ab.  35578 
(T.  D.  34459). 

Button  Forms  Not  Fit  for  Buttons  Exclusively. — Reviewing  the  history 
of  the  legislation  of  paragraph  426,  relating  to  button  forms,  it  is  clear  that 
the  clause  "  and  not  exceeding  3  inches  in  any  one  dimension  "  governs  by 
exclusion  this  importation,  concededly  as  this  is  9-inch  strips,  in  chief  value 
of  cotton  cloth.  The  goods  are  not  fit  for  buttons  exclusively  and  accordingly 
could  not  be  properly  assessed  as  so  fit ;  they  were  rightly  assessed  as  a  manu- 
facture of  cotton  under  paragraph  332. — Rothschild  Bros.  &.  Co.  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  33002;  (G.  A.  7349)  T.  D.  32418  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Button  Cloth. — The  term  "  exclusively  "  must  be  held  to  exclude  from  classi- 
fication under  this  paragraph  any  material  of  which  reasonable  doubt  exists 


702 


DIGEST   OF   CUSTOMS  DECISIONS. 


relative  to  its  adaptability  to  use  otlier  tliau  for  button  forms. — T.  D.  12525  (G. 
A.  1209). 

339.  Buttons  of  vojiotaitle  ivory  in  sizes  tliirty-six  lines  and  larjrer, 
35  per  centum  ad  valorem ;  below  thirty-six  lines,  45  per  centum  ad 
valorem  ;  buttons  of  shell  and  pear!  in  sizes  twenty-six  lines  and  larger, 
25  per  centum  ad  valorem ;  below  twenty-six  lines,  45  per  centum  ad 
1913  valorem;  ajiate  buttons  and  slioe  buttons,  15  per  centum  ad  valorem; 
parts  of  luittons  and  button  molds  or  blanks,  finished  or  unfinished,  and 
all  collar  and  cuff  buttons  and  studs  compos(Hl  wholly  of  bone,  mother- 
of-pearl,  ivory,  or  aj^ate,  all  tlie  foregoiuK  and  buttons  not  specially  pro- 
vided for  in  this  section,  40  per  centum  ad  valorem. 

383.  *  *  *  buttons  or  barrel  buttons  or  buttons  of  other  forms  for 
tassels  or  ornaments,  *  *  *  jmy  of  the  forc^oini;  made  of  wool  or  of 
winch  wool  is  a  component  material,  wlu'thcr  contaliiin;;  india  rubber 
or  not,  50  cents  per  pound  and  GO  per  centum  ad  valorem. 

427.  Buttons  or  parts  of  buttons  and  button  molds  or  blanks,  finished 
or  unfinished,  shall  pay  duty  at  tiie  following  rates,  the  llne-buttou 
measure  being  one-fortieth  of  one  inch,  namely:  Buttons  known  com- 
mercially as  agate  buttons,  *  *  *  one-twelfth  of  1  cent  per  line  per 
gross;  buttons  of  bone.  *  *  *  one-fourth  of  1  cent  per  line  per  gross; 
1909  {  buttons  of  pearl  or  shell,  li  cents  per  line  per  gross;  buttons  of  horn, 
vegetable  ivory,  glass,  *  *  *  not  specially  provided  for  in  this  section, 
three-fourths  of  1  cent  per  line  per  gross,  aiul  in  addition  tliereto,  on  all 
the  foregoing  articles  in  this  paragraph,  15  i)er  centum  ad  valorem;  slioe 
buttons  made  of  paper,  board.  i)apier-mache,  i)ulp  or  other  similar  mate- 
rial, not  specially  provided  for  in  this  section,  valued  at  not  exceeding 
3  cents  per  gross,  1  cent  per  gro.^is ;  *  *  *  buttons  not  specially  pro- 
vided for  in  tliis  section,  and  all  collar  or  cuff  buttons  and  studs  com- 
posed wholly  of  bone,  mother-of-pearl,  or  ivory,  50  per  centum  ad 
,  valorem. 

371.  *  ♦  *  buttons  or  barrel  buttons  or  buttons  of  otlier  forms  for 
ta.ssels  or  ornaments,  *  *  *  any  of  the  foregoing  made  of  wool  or  of 
wliich  wool  is  a  component  m;iterial.  whether  com[)osed  in  part  of  india 
rubber  or  otherwise,  50  cents  per  pound  and  00  per  centum  ad  valorem. 

414.  Buttf>ns  or  parts  of  buttons  and  button  molds  or  blanks,  finished 
or  unfinished,  shall  pay  duty  at  the  following  rates,  the  line  button 
measure  being  one-fortieth  of  one  inch.  nan)ely  :  lUittons  known  com- 
mercially as  agate  buttons,  *  *  *  one-twelfth  of  1  cent  per  line  per 
gross;  buttons  of  bone,  *  *  *  one-fourth  of  1  cent  per  lir.e  per  gross; 
buttons  of  i)earl  or  shell,  IJ  cents  per  line  per  gross;  buttons  of  horn, 
vegetable  ivory,  glass  *  ♦  *  not  specially  provided  for  in  this  Act, 
three-fourths  of  1  cent  per  line  per  gross,  and  in  addition  thereto,  on  all 
the  foregoing  articles  in  this  paragrai>h.  15  per  centum  ad  valorem;  shoe 
buttons  made  of  paper,  board,  papler-Tuache,  pulp  or  oth(>r  similar  mate- 
rial, not  specially  provid(>d  for  in  this  Act,  valued  at  not  exceeding  3 
cents  per  gross,  1  cent  per  gross;  buttons  not  s])ecially  provided  for  in 
this  Act,  and  all  collar  or  cuff  buttons  and  studs,  50  per  centum  ad 
valorem. 

286.  *  *  *  buttons,  or  barrel  buttons,  or  buttons  of  other  forms,  for 
tassels  or  ornaments,  any  of  the  foregoing  which  are  elastic  or  non- 
elastic,  made  of  wool,  worsted,  the  hair  of  the  camel,  goat,  alpaca,  or 
other  animals,  or  of  which  wool,  worsted,  the  hair  of  the  camel,  goat, 
alpaca,  or  other  animals  is  a  component  material,  50  per  centum  ad 
valorem. 

300.  *  *  *  buttons,  *  *  *  made  of  silk,  or  of  which  silk  is  the 
component  material  of  chief  value,  45  per  centum  ad  valorem. 
1894{  316.  Buttons  connnercially  known  as  agate  buttons.  25  per  centum  ad 
valorem;  pearl  and  shell  buttons,  wholly  or  partially  manufactured,  1 
cent  per  line  l)utton  measure  of  one-fortieth  of  one  inch  per  gro.ss  and  15 
per  centiun  nd  valorem. 

317.  Buttons  of  ivory,  vegetable  ivor.v,  glass,  bone,  or  horn,  wholly  or 
partially  manufactured,  35  per  centum  ad  valorem. 

318.  Shoe  buttons,  made  of  i)aper.  board,  papier-mache,  pulp,  or  other 
similar  material  not  specially  provided  for  in  this  Act,  25  per  centum  ad 

,  valorem. 


1897 


SCHEDULE    N SUNDRIES. 


703 


1890 


1883  < 


398.  *  *  *  buttons,  or  barrel  buttons,  or  buttons  of  other  forms,  for 
tassels  or  ornaments,  wrought  by  hand  or  braided  by  machinery,  any  of 
the  foregoing  Avhich  are  elastic  or  nonelastlc,  made  of  wool,  worsted,  the 
hair  of  the  camel,  goat,  alpaca,  or  other  animals,  or  of  which  wool, 
worsted,  the  hair  of  the  camel,  goat,  alpaca,  or  other  animals  is  a  com- 
ponent material,  the  duty  shall  be  60  cents  per  pound,  and  in  addition 
thereto  60  per  centum  ad  valorem. 

412.  *  *  *  buttons,  *  *  *  niade  of  silk,  or  of  which  silk  is  the 
component  niaterial  of  chief  value,  50  per  centum  ad  valorem. 

429.  Buttons  connnercially  known  as  agate  buttons,  25  per  centum  ad 
valorem.  Pearl  and  shell  buttons,  2^  cents  per  line  button  measure  of 
one-fortieth  of  one  inch  per  gross,  and  in  addition  thereto  25  per  centum 
ad  valorem. 

430.  Ivory,  vegetable  ivory,  bone,  or  horn  buttons,  50  per  centum  ad 
valorem. 

431.  Shoe  buttons,  made  of  paper,  board,  papier-mache,  pulp,  or  other 
similar  material  not  specially  provided  for  in  this  Act,  valued  at  not 
exceeding  3  cents  per  gross,  1  cent  per  gross. 

368.  *  *  *  buttons,  or  barrel  buttons,  or  buttons  of  other  forms,  for 
ta.ssels  or  ornaments,  wrought  by  hand,  or  braided  by  machinery,  made 
of  wool,  worsted,  the  hair  of  the  alpaca,  goat,  or  other  animals,  or  of 
which  wool,  worsted,  the  hair  of  the  alpaca,  goat,  or  other  animals  is  a 
component  material,  30  cents  per  pound,  and  in  addition  thereto,  50  per 
centum  ad  valorem. 

407.  Buttons  and  button  molds,  not  specially  enumerated  or  provided 
for  in  this  Act,  not  including  brass,  gilt,  or  silk  buttons,  25  per  centum 
.  ad  valorem. 


DECISIONS  UNDER  THE  ACT  OF  1913. 

Collar  Buttons,  known  commercially  as  "  agate  buttons,"  though  not  made  of 
natural  agate,  are  dutiable  as  "  agate  buttons,"  and  not  as  collar  buttons  com- 
posed wholly  of  agate  (par.  339).  Whether  or  not  they  would  be  dutiable  as  col- 
lar buttons  composed  wholly  of  agate,  if  made  of  a  material  which,  though  not 
natural  agate,  was  commercially  known  as  agate,  is  not  decided. 

Combintion  collar  and  cuff  buttons  composed  of  a  metal  shank  with  a  hinged 
metal  top,  the  back  or  base  of  the  button  being  faced  with  celluloid  or  bone,  the 
fompotent  material  of  chief  value  being  metal,  are  dutiable  as  metal  buttons 
(par.  151),  and  not  as  buttons  not  specially  provided  for  (par.  339).  Buss  & 
Go.  V.  U.  S.  (6  Ct.  Cust.  Appls.),  192;  T.  D.  35441),  cited.— U.  S.  v.  Buss  &  Co. 
(Ct.  Cust;  Appls.),  T.  D.  37122 ;  G.  A.  Ab.  39992  affirmed. 

Agate  Collar  Buttons  will  continue  to  be  asse.ssed  with  duty  at  the  rate  of 
40  per  cent  ad  valorem  under  the  provisions  of  paragraph  339  for  "  all  collar 
and  cuff  buttons  and  studs  composed  wholly  of  agate." — Dept.  Order  (T.  D. 
35712). 

Collar  buttons  commercially  known  as  "  agate  collar  buttons  "  and  assessed 
for  duty  under  the  provision  of  paragraph  3.39  for  collar  buttons  compo.sed 
wholly  of  agate  are  properly  dutiable  under  the  same  paragraph  of  the  law  as 
"agate  button.s."— T.  D.  35590  (G.  A.  7753). 

Button  Molds  or  Blanks. — Parts  of  buttons  or  button  molds,  to  be  finished 
Into  buttons  suitable  for  and  intended  to  be  used  as  shoe  buttons,  are  not  classi- 
fiable as  "  shoe  buttons "  under  paragraph  339,  but  are  dutiable  under  the 
provision  In  the  same  paragraph  for  "  parts  of  buttons  and  button  molds  or 
blanks,  finished  or  unfinished." 

When  the  plain  wording  of  a  law  (par.  339)  imposes  a  higher  rate  of 
duty  upon  a  partly  finished  material  than  upon  the  finished  article,  resort  t'> 
rules  of  construction  to  vary  that  plain  wording  is  not  justified. — T.  D.  35843 
(G.  A.  7799), 


704  DIGEST   OF   CUSTOMS  DECISIONS. 

Crochet  Button  Covers. — The  merchandise  consists  of  crocheted  silk  covers 
for  round  buttons,  strengthened  and  partly  held  in  shape  by  two  metal  rings 
around  which  the  thread  is  crocheted.  The  merchandise  was  returned  under 
the  provision  for  "  parts  of  buttons  and  button  molds  or  blanks,  finished  or 
nnfinished,  not  specially  provided  for  "  in  paragraph  339.  They  are  not  "  but- 
ton forms  "  as  provided  in  paragraph  338  and  are  properly  dutiable  under  the 
provision  in  wliirh  tliey  were  classified. — Ab.  38385. 

Pearl  Shoe  Buttons. — Heavy,  thick,  round  pearl  buttons,  with  a  metal  plate 
and  eyelet  on  the  back,  and  buttons  made  wholly  of  pearl,  the  top  being  ground  or 
cut  so  as  to  form  a  hollow  and  the  bottom  somewhat  rounded,  having  four  perfo- 
rations rather  far  apart,  were  held  dutiable  as  shoe  buttons  under  paragraph  339, 
rather  than  under  the  more  general  provision  in  the  same  paragraph  for  "  but- 
tons of  shell  and  pearl."    G.  A.  7598  (T.  D.  34784)  followed.— Ab.  37323. 

Shoe  buttons  made  of  mother-of-pearl  under  the  act  of  1913  are  dutiable  at 
15  per  cent  under  the  eo  nomine  provision  of  paragrapli  339,  and  not  as  buttons 
of  sliell  and  pearl,  as  provided  for  in  the  same  paragraph. 

When  Congress  has  designated  an  article  by  a  specific  name  and  by  such 
name  imposed  a  duty  upon  it,  general  terms  in  the  same  act,  although  sufficiently 
broad  to  comprehend  such  article,  are  not  applicable  to  it.  Arthur  v.  Lahey 
(96  U.  S.,  112).— T.  D.  34784  (G.  A.  7598). 

Silver-Plated  Metal  Button  Shanks,  intended  for  use  as  parts  of  pearl  but- 
tons, are  more  specifically  provided  for  as  "  parts  of  buttons,  finished  or  unfin- 
ished," under  paragraph  339,  as  claimed  in  tiiese  protests,  than  as  "  articles  or 
wares  plated  with  gold  or  silver  "  under  paragraph  167,  or  as  "  materials  of 
metal  suitable  for  use  in  the  manufacture  of  any  of  the  foregoing  articles  in 
this  paragraph  "  under  paragraph  356,  as  herein  classified  by  the  collector. — 
T.  D.  35877  (G.  A.  7807). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Agate  Button  Blanks. — Agate  articles,  white  in  color,  rounded  on  one  side 
and  flattened  on  the  other,  and  pierced  with  a  countersunk  hole  through  the 
center,  held  dutiable,  as  classified  by  the  collector,  as  agate  button  blanks  ac- 
cording to  line  measurement,  plus  15  per  cent  ad  valorem,  under  paragraph  427, 
and  not  as  beads  at  35  per  cent  ad  valorem  under  paragraph  421,  as  claimed  by 
the  importer.— T.  D.  33777  (G.  A.  7499). 

Agate  Collar  Buttons,  capable  of  different  line  measurements,  one  for  the 
largest  diameter  of  the  base  and  the  other  for  the  head  of  the  button,  are  duti- 
able as  agate  buttons  under  paragraph  427,  taking  the  measure  of  the  largest 
diameter,  and  not  as  buttons  not  specially  provided  for  under  said  para- 
graph.—T.  D.  30877   (G.  A.  7087). 

Button  Blanks — Imitation  Precious  Stones. — The  importation  consists  of 
small  shapes  of  celluloid  of  various  colors.  Duty  was  assessed  upon  these 
goods  under  paragraph  427  as  button  blanks.  We  do  not  think  we  are  war- 
ranted in  sustaining  the  claim  of  the  importer  that  this  merchandise  should 
be  classified  as  imitation  precious  stones.— Ab.  36848  (T.  D.  34908). 

China  Buttons. — White  china  or  porcelain  buttons,  classified  as  undecorated 
china  under  paragraph  94,  were  held  to  be  dutiable  under  paragraph  427,  pro- 
viding for  "buttons  not  .specially  provided  for." — Ab.  23551  (T.  D.  30710). 

Dress  Buttons  of  Tombac. — Dress  buttons  composed  of  a  comix)site  metal 
known  as  "  tombac,"  containing  86.47  per  cent  of  copper  and  13.1  per  cent  of 
zinc,  are  not  composed  of  copper,  but  are  composed  of  a  variety  of  brass  and 
are  dutiable  at  85  per  cent  ad  valorem  under  paragraph  448  as  dress  buttons. 


SCHEDULE   N SUNDRIES.  705 

Dress  buttons  composed  in  chief  value  of  paste  imitating  jet,  and  gallilith, 
are  dutiable  at  50  per  cent  ad  valorem  as  buttons  not  specially  provided  for, 
under  paragraph  427.— T.  D.  31848  (G.  A.  7268). 

Dress  Buttons. — Mother-of-pearl  vest  buttons  set  with  imitations  of  various 
precious  stones  are  dutiable  under  paragraph  448,  and  not  as  buttons  under 
paragraph  427  nor  as  manufactures  of  mother-of-pearl  under  paragraph  464. — 
T.  D.  30863  (G.  A.  7080). 

Dress  buttons,  whether  composed  in  chief  value  of  metal  or  not,  if  set  with 
imitation  precious  stones  composed  of  glass  or  paste  (except  imitation  jet),  or 
composed  wholly  or  in  chief  value  of  silver,  German  silver,  white  metal,  brass, 
or  gun  metal,  are  dutiable  at  the  specific  rate  according  to  value  and  in  addi- 
tion thereto  25  per  cent  ad  valorem  under  paragraph  448. — T.  D.  30721  (G.  A. 
7043). 

Embroidered  Buttons. — Buttons  covered  with  embroidered  cotton  cloth, 
which  were  classified  as  embroidered  cotton  articles,  under  paragraph  349,  were 
claimed  to  be  dutiable  as  buttons  (par.  427).  Protests  overruled. — Ab.  25377 
(T.  D.  31524). 

Buttons  of  Glass  and  Fish  Scales. — There  was  no  evidence  tending  to  show 
that  the  merchandise  was  commercially  known  as  buttons  of  glass,  and  the 
evidence  did  not  establish  the  fact  that  they  were  buttons  composed  of  glass  in 
chief  value.  The  present  case  is  no  exception  to  the  general  rule  that  mer- 
chandise made,  composed,  or  manufactured  of  a  specified  article  is  classified 
with  reference  to  the  component  material  of  chief  value,  and  there  is  here 
nothing  to  show  that  glass  is  the  predominant  material. — Blumenthal  &  Co. 
el  al.  V.  U.  S.  (Ct.  Gust.  Appls.),  T.  D.  34529;  (G.  A.  7530)  T.  D.  34126  affirmed. 

Glass-Steine  and  Glass-Stone  Buttons  and  parts  thereof  dutiable  at  the 
rate  of  three-fourths  of  1  cent  per  line  per  gross  and  15  per  cent  ad  valorem 
under  paragraph  427.— Dept.  Order  (T.  D.  33343). 

Lace  Buttons  assessed  as  articles  made  wholly  or  in  part  of  lace  under 
paragraph  349  were  held  dutiable  as  buttons  not  specially  provided  for  (par. 
427).— Ab.  32808  (T.  D.  33578). 

Rhinestone  Buttons. — There  has  been  a  legislative  recognition  that  for 
tariff  purposes  there  is  a  difference  between  paste  and  glass.  The  buttons  here 
are  manufactures  of  paste,  but  they  are  not  classifiable  as  manufactures  in  view 
of  the  more  specific  and  applicable  language  appearing  in  paragraph  427,  and 
they  were  properly  dutiable  at  .50  per  cent  ad  valorem  under  the  last  part  of 
paragraph  427.— U.  S.  v.  Veith  (Ct.  Cust.  Appls.),  T.  D.  34478;  (G.  A.  7.539) 
T.  D.  34245  reversed. 

Buttons  Made  of  Tortoise  Shell  were  hold  to  be  dutiable  as  "  buttons  of 
«hell  "'  under  paragraph  427.— Ab.  24872  (T.  D.  31335). 

Trimniins's. — IMerchandise  invoiced  as  trimmings,  assessed  for  duty  under 
paragraph  405,  consists  of  a  circular  wooden  mold  covered  with  silk,  which  is 
further  ornamented  by  crochet  work  and  a  cord.  There  is  no  shank  on  the 
under  or  flat  side  of  the  mold.  We  hold  that  the  article  is  properly  dutiable  as 
a  button  at  the  rate  of  50  per  cent  ad  valorem  under  paragraph  427. — Ab.  32451 
(T.  D.  33464). 

DECISIONS  UNDER  THE  ACT  OP  1897. 

Beaded  Buttons  are  more  specifically  enumerated  as  "  buttons "  in  para- 
graph 414  than  as  "  articles  in  part  of  beads  "  in  paragraph  408. — T,  D.  29439 
(G.  A.  6845). 

60690°— 18— VOL  1 45 


706  DIGEST   OF   CUSTOMS   DECISIONS. 

Bune  Buttons  Covcrt-d  With  Lace.— The  board  overruled  the  importers' 
contention  that  so-called  lace  buttons  consisting  of  bone  covered  with  lace  were 
bone  buttons  within  the  meaning  of  paragrai)h  414  rather  than  buttons  not  spe- 
cially i)rovidod  for,  as  classiHed.— Ab.  230G9  (T.  D.  30547). 

Button  Blanks. — Black  disks  of  vegetable  ivory  about  half  an  inch  in  diam- 
eter, with  hole  through  center,  dutiable  at  three-fourths  of  a  cent  a  line  per 
gross  and  15  per  cent  ad  valorem  under  paragraph  414  as  button  blanks. — T.  D. 
1941G  (G.  A.  4155). 

Button  Molds — Parts  of  Buttons. — Certain  pairs  of  metal  disks  commer- 
cially known  as  button  shanks,  which  are  parts  of  buttons  and  also  button 
molds.  Held  to  be  dutiable  as  button  molds  under  paragraph  414  at  three- 
fourths  (»f  1  cent  per  line  per  gross,  and  in  addition  thereto  15  per  cent  ad 
valorem,  and  not  at  15  per  cent  ad  valorem  only  nor  at  50  per  cent  ad  valorem 
under  said  paragraph.  Nor  are  such  articles  dutiable  at  45  per  cent  ad  valorem 
under  paragraph  193.  Hormann  v.  U.  S.  (C.  C.  A.;  T.  D.  27922)  followed, 
affirming  Ilormann's  case,  G.  A.  6142  (T.  D.  26687).— T.  D.  28019  (G.  A.  6561). 

Cuff  Buttons  as  Entireties. — Where  cuff  buttons,  consisting  of  link  mount- 
ings and  settings  of  sapphire,  were,  prior  to  exportation,  separated  into  their 
parts,  and  are  described  on  the  same  invoice  as  link  mountings  and  sapphires, 
and  are  imported  by  the  same  vessel  and  consigned  to  the  same  owner,  with  the 
intention  of  resetting  the  stones  in  the  links  so  as  to  constitute  cuff  buttons 
complete,  the  importation  is  dutiable  as  an  entirety  under  paragraph  414  as 
cuff  buttons,  and  not  separately  under  paragraph  435  as  precious  stones  and 
paragraph  193  as  manufactures  of  metal.— T.  D.  299S1  (G.  A.  6928). 

Parts  of  Buttons. — So-called  button  shanks,  consisting  of  metal  disks  in 
pairs,  and  so  constructed  that  when  a  piece  of  cloth  is  placed  on  top  of  one  of 
the  disks  and  the  two  are  subjected  to  pressure  a  cloth-covered  button  is  pro- 
duced, are  classified  under  paragraph  414  as  "  button  molds  "  of  metal,  rather 
than  as  "  parts  of  buttons." 

Paragraph  414  enumerates  in  the  beginning  "  buttons  or  parts  of  buttons  and 
button  molds  "  as  dutiable  "  at  the  following  rates,"  but  the  schedule  of  such 
rates  specifies  only  "buttons"  of  .various  classes,  without  any  mention  of  but- 
ton parts  or  molds.  Held  that  this  specification  of  "  buttons  "  .should  be  con- 
strued as  including  the  other  article  enumerated  in  the  beginning  of  the  para- 
graph, as  though  reading  "  buttons  or  parts  (if  buttons  and  button  molds." — 
Hormann  v.  U.  S.  (C.  C.  A.),  T.  D.  27922;  T.  D.  26975  (C.  C.)  reversed  and 
(G.  A.  6142)  T.  D.  26687  affirmed. 

Opal  Buttons. — Small  cup-shaped  articles  composed  of  the  mineral  substance 
called  "  opal "  or  imitation  thereof,  perforated  with  four  holes,  which  are 
described  in  the  invoice  as  "  opal  buttons,  four  holes,"  and  which  are  expressly 
intended  for  use  in  making  shirt  studs,  and  are  a  finished  part,  a  chief  feature 
of  such  articles  of  jewelry,  are  dutiable,  as  assessed,  at  50  per  cent  ad  valorem 
under  the  closing  provision  of  paragraph  414  for  buttons  not  specially  provided 
for,  otherwise  under  the  provisions  of  paragraph  434,  and  not  at  20  per  cent 
ad  valorem  as  imitations  of  precious  stones  under  paragraph  435. — T.  D.  22757 
fG.  A.  4847). 

Uliinestone  Buttons  Made  of  Paste. — So-called  rhinestone  buttons  made  in 
part  of  nu'tnl  and  in  part  of  paste  or  rhinestone,  and  of  which  the  latter  com- 
ponent is  chief  value,  used  chiefly  as  ornaments  attached  to  women's  wearing 
apparel,  are  dutiable  at  45  per  cent  ad  valorem  under  paragraph  112,  and  not 
at  50  per  cent  ad  valorem  under  paragraph  414  as  buttons  not  specially  provided 


SCHEDULE    N SUNDRIES.  707 

for.     Following  Blumenthal  v.  U.  S.  (135  Fed.  Rep.,  2.54;  T.  D.  25784),  affirmed 
by  the  circuit  court  of  appeals  (T.  D.  26944).— T.  D.  27061  (G.  A.  6279). 

Paste  Buttons  are  not  within  the  provision  for  "  buttons  made  of  glass  "  in 
paragraph  414,  but  are  dutiable  as  manufactures  of  paste,  not  specially  provided 
for,  under  paragraph  112.— Blumenthal  v.  U.  S.  (C.  C.  A.),  T.  D.  26944;  T.  D. 
25784  (C.  C.)  and  (G.  A.  5640)  T.  D.  25194  affirmed. 

Shell  Buttons. — Buttons  made  of  shell,  metal,  and  rhinestone,  shell  being  the 
component  material  of  chief  value,  known  as  shell  buttons,  are  dutiable  under 
paragraph  414,  as  buttons  made  of  shell,  and  not  at  50  per  cent  ad  valorem  as 
buttons  not  specially  provided  for,  under  the  last  clause  of  said  paragraph. — 
T.  D.  25822  (G.  A  5862). 
V'egetable  Ivory  Rims. 

Vegetable  ivory  rims,  which  are  used  in  the  manufacture  of  ivory-rim  but- 
tons, and  which,  when  completed  in  the  form  of  finished  buttons,  are  called 
ivory-rim  buttons  and  have  been  so  designated  in  trade  and  commerce  for  25 
years,  are  more  specifically  provided  for  under  pai'agraph  414  than  under  para- 
graph 450  as  manufactures  of  vegetable  ivory. 

Parts  of  Buttons. — Paragraph  414  enumerates  in  the  beginning  "  buttons 
or  parts  of  buttons  and  button  molds"  as  dutiable  "at  the  following  rates"; 
but  the  schedule  of  such  rates  specifies  only  "  buttons  "  of  various  classes  with- 
out any  mention  of  button  parts  or  molds.  Reld  that  this  specification  of 
"  buttons  "  should  be  construed  as  including  the  other  articles  enumerated  in  the 
beginning  of  the  paragraph,  as  though  reading  "  buttons  or  parts  of  buttons 
and  button  molds."  Hormann  v.  U.  S.  (T.  D.  27922),  reversing  decision  of  the 
circuit  court  (T.  D.  26975)  and  affirming  decision  of  the  board  in  G.  A.  6142 
(T.  D.  20687),  followed.— T.  D.  28405  (G.  A.  6662). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Agate  Buttons. — Buttons  composed  of  porcelain  and  not  of  glass,  and  which 
do  not  dilTer  from  buttons  commercially  known  as  agate  buttons,  are  dutiable 
as  agate  buttons  and  not  as  white  earthenware. — T.  D.  17431  (G.  A.  3605). 

Manufactures  of  Paste. — Articles  in  the  form  of  buttons,  with  metal  shank 
and  back,  set  with  imitation  diamonds,  commercially  known  as  paste  (paste 
being  chief  component),  and  not  as  buttons  or  jewelry,  dutiable  under  para- 
graph 351,  as  manufactures  of  paste  at  the  rate  of  25  per  cent  ad  valorem,  and 
not  as  buttons  of  glass  under  paragraph  317.  U.  S.  v.  Marshall  Field  &  Co.  (85 
Fed.  Rep.,  862)  followed.— T.  D.  19531  (G.  A.  4194). 

Pearl  Buttons  With  Metal  Fasteners  at  the  back,  known  commercially 
as  pearl  stud  buttons,  are  dutiable  as  pearl  buttons  under  paragraph  316  and 
not  as  manufactures  of  pearl  or  metal. — T.  D.  18618  (G.  A.  4016). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Composition  Buttons. — Buttons  made  from  whiting  and  shellac,  of  a  dark 
color  with  highly  polished  surfaces,  pierced  with  four  holes,  designed  for  out- 
side garments,  are  dutiable  by  similitude  as  ivory  buttons. — T.  D.  10922  (G.  A. 
417). 

Papier-Mache  Gaiter  Buttons  with  steel  wire  shanks  (papier-mach§  chief 
value)  are  dutiable  as  manufactures  of  papier-mache  and  not  as  paper  shoe 
buttons.— T.  D.  14711   (G.  A.  2433). 

Pearl  Button  Blanks. — Small,  highly  polished  disks  of  pearl,  which  are 
plain  on  the  back,  with  grooved  rings  or  hollowed  out  in  the  front,  with  rounded 


708  DIGEST   OF    CUSTOMS  DECISIONS. 

edges,  iiiul  with  small  cavities  in  their  eeiiteis.  and  which,  except  that  they 
are  not  pierced  with  holes  or  slianked  through  tlieir  centers,  exactly  correspond 
in  their  appearance  with  the  ordinary  superline  pearl  buttons  of  coniiuerce,  are 
tlutiable  as  manufactures  of  mother-of-pearl  and  not  as  buttons.  T.  D.  11376 
(G.  A.  659)  reversed.  In  re  Blunieiithal  (C.  C),  51  Fed.  Uep.,  76.— T.  D.  14388 
(G.  A.  2272). 

Pearl  Buttons,  Metal-Headed  or  Backed. — Metal  headed  or  backed  collar 
buttons  not  connnercially  known  as  pearl  Inittons,  though  pearl  or  shell  is  the 
component  of  chief  value,  are  dutiable  as  manufactures  of  pearl  or  shell  and 
not  as  pearl  buttons  nor  as  jewelry.— T.  D.  16000  (G.  A.  3024). 

340.  Cork  bark,  cut  into  .squares,  cubes,  or  quarters,  4  cents  per 
pound ;  manufactured  cork  stoppers,  over  threi»-foiirths  of  an  inch  in 
diameter,  measured  at  the  larger  end,  and  manufactured  cork  disks, 
wafers,  or  washers,  over  three-sixteenths  of  an  inch  in  thickness,  12 
cents  per  pound  ;  manufactured  cork  stojipers,  three-fourths  of  an  inch 
or  less  in  diameter,  measured  at  the  larger  end,  and  manufactured  cork 
disks,  wafers,  or  washers,  three-sixteenths  of  an  inch  or  less  in  thick- 
1913  ness.  15  cents  per  poMiul ;  cork,  artificial,  or  cork  substitutes  manufac- 
tured from  cork  waste,  or  granulated  corks,  and  not  otherwise  provided 
for  in  this  .section,  3  cents  per  pound;  cork  insulation,  wholly  or  in  chief 
value  of  granulated  cork,  in  slabs,  boards,  planks,  or  molded  forn)S, 
one-fourth  cent  per  pound;  cork  paper.  35  per  centum  ad  valorem; 
manufactures  wholly  or  in  chief  value  of  cork  or  of  cork  bark,  or  of 
artificial  cork  or  bark  sultstitutes,  granulated  or  ground  cork,  not  spe- 
cially provided  for  in  this  section,  30  per  centum  ad  valorem. 

429.  Cork  bark  cut  into  squares,  cubes,  or  quarters,  8  cents  per  [jound  ; 
manufactured  corks  over  three-fourths  of  an  inch  in  diameter,  measured 
at  larger  end.  15  cents  per  pound  ;  three-fourths  of  an  inch  and  less  in 
diameter,  measured  at  larger  end.  25  cents  per  pound;  cork,  artificial, 
1909  or  cork  substitutes,  manufactured  from  cork  waste  or  granulated  cork, 
and  not  otherwise  provided  for  in  this  section,  6  cents  ju-r  jxiund  ;  manu- 
factures, wholly  or  in  chief  value  of  cork,  or  of  cork  bark,  or  of  artificial 
cork  or  cork  substitutes,  gr.-mulated  or  ground  cork,  not  si)ecially  itro- 
vided  for  in  this  section,  .30  per  centum  ad  valorem. 

416.  Cork  bark,  cut  into  squares  or  cubes,  8  cents  per  pound;  manu- 
factured corks  over  three-fourths  of  an  inch  in  diameter  measured  at 
larger  end,  15  cents  per  pound  ;  three-fourths  of  an  inch  and  less  in 
diameter,  measured  at  larger  end,  25  cents  per  pound ;  cork,  artificial,  or 
cork  substitutes,  manufactured  from  cork  waste  and  not  otherwise  pro- 
vided for,  8  cents  per  pound. 

448.  Mamifactures  of  *  *  *  cork.  *  *  *  qy  ^f  which  these 
substances  or  either  of  them  is  the  component  material  of  chii-f  value, 
not  specially  provided  for  in  this  Act,  25  per  centum  ad  valorem. 

319.  Corks,  Avholly  or  partially  manufactured,  10  cents  per  pound. 

351.  Manufactures  of  *  *  *  cork,  *  *  *  qj-  of  which  these  sub- 
stances or  either  of  them  is  the  component  material  of  chief  v:dure,  not 
specially  provided  for  in  this  Act,  25  per  centum  ad  valorem. 

434.  Cork  bark,  cut  into  squares  or  cubes,  10  cents  per  pound  ;  niajui- 
factured  corks,  15  cents  per  pound. 

1883        422.  Corks  and  cork  bark,  manufactured,  25  per  centum  ad  valorem. 


1897 


1894 


1890 


DECISIONS  UNDER  THE  ACT  OF  1913. 

Cork  Disks. — Disks  less  than  three-sixteenths  of  an  inch  in  thickness  made 
of  granulated  cork  and  a  binding  material,  used  for  inside  lining  for  bottle  caps, 
cans,  and  for  gaskets,  are  specifically  provided  for  under  the  provision  for 
"  manufactured  cork  disks  "  in  paragraph  340  and  subject  to  duty  at  the  rate 
of  15  cents  per  pound.  G.  A.  7600  (T.  D.  34786)  cited  and  distinguished. — 
T.  D.  35270  (G.  A.  7707). 


SCHEDULE   N SUNDRIES.  709 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Cork  Disks  about  1  inch  in  diameter  and  one-sixteenth  of  an  inch  tliick  made 
from  granulated  cork  and  used  as  a  lining  for  metal  bottle  caps,  are  not  corks 
as  that  term  is  commonly  understood,  but  are  manufactures  of  granulated  cork, 
subject  to  duty  at  the  rate  of  30  per  cent  ad  valorem  under  the  last  provision  of 
paragraph  429.— T.  D.  34786  (G.  A.  7600). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Ground  Cork — Waste — "  Manufactures." — HeM  that  the  article  produced 
by  coarsely  grinding  the  refuse  of  cork  bark,  the  principal  object  of  this  opera- 
tion being  greater  convenience  in  shipping  the  material,  is  dutiable  as  waste 
under  paragraph  403,  and  not  as  manufactures  of  cork  under  paragraph  448. — 
Gudewill  et  al.  v.  U.  S.  (C.  C),  T.  D.  2.5917;  (G.  A.  5692)  T.  D.  25334  and 
G.  A.  Ab.  1851  (T.  D.  25312)  reversed. 

Cork  Insoling. — Insoling  was  made  of  cotton  cloth  and  cork  that  had  been 
combined  with  linseed  oil,  etc.,  to  make  it  adhesive  and  impervious  to  water. 
Held  that  the  cork  as  thus  prepared  was  a  commercial  cork,  and  that  as  that 
material  predominates  in  value  over  the  cloth,  the  insoling  is  dutiable  as  manu- 
factures in  chief  value  of  "  cork  "  under  paragraph  448.— T.  D.  29594  ( G,  A. 
6873). 

Cork  Stopper  Tubes. — Small  tubes  used  in  fitting  and  holding  hollow  metal 
stoppers  are  not  corks  within  the  purview  of  paragraph  416.  Such  articles  are 
dutiable  as  manufactures  of  cork  under  paragraph  448  at  the  rate  of  25  per 
cent  ad  valorem.— T.  D.  24.575  (G.  A.  5380). 

Suberit  (Artificial  Cork,  or  Cork  Substitute). — Suberit,  so  called,  an  arti- 
cle in  the  form  of  cubes,  manufactured  from  pulverized  cork,  which  may  be 
derived  from  cork  waste,  or  cork  in  any  form,  after  being  subjected  to  certain 
processes,  is  properly  dutiable  at  the  rate  of  8  cents  per  pound  under  the  pro- 
visions of  paragraph  416,  for  "cork,  artificial,  or  cork  substitutes,  manufactured 
from  cork  waste  and  not  otherwise  provided  for,"  and  not  at  25  per  cent  ad 
valorem  under  the  provisions  of  paragraph  448  for  manufactures  of  cork. — 
T.  D.  24827  (G.  A.  5503). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Ground  Corkwood  is  dutiable  as  manufacture  of  cork  and  not  free  as 
corkwood.— T.  D.  16220  (G.  A.  3099). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cork  Ventilators  for  use  in  men's  hats  are  manufactures  of  cork,  but  not 
manufactured  corks  luider  paragraph  434,  and  are  dutial)le  as  nonenumernted 
manufactured  articles.— T.  D.  13003  (G.  A.  1875). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Cork  Squares. — Manufactured  cork  means  such  fabric  produced  from  the 
raw  material  or  the  rough  cork  as  is  adapted  to  use  and  suitable  for  sale  in  the 
market  as  such,  and  unmanufactured  cork  is  cork  in  such  a  condition  as  not  to 
be  adapted  to  such  use  and  sale.  Cork  squares  or  quarters  fall  within  the 
latter  class  and  are  free.^ — King  v.  Smith  (4  Chi.  Leg.  News,  281;  7  Amer.  Law 
Rev.,  178),  14  Fed.  Cas.,  551. 

341.  Dice,   dominoes,   draughts,   chessmen,   chess  balls,    and   billiard, 
1913     pool,  bagatelle  balls,  and  poker  chips,  of  ivory,  bone,  or  other  materials, 
50  per  centum  ad  valorem. 


710  DIGEST    OF    CUSTOMS    DECISIONS. 

4.W.  Dice,    dominoes,    draughts,    cliessmen,    chess    balls,    and    billiard, 
1909     pool,    and    ba^'atello   balls,    of   ivory,   bone,    or   other   materials,    50   per 
centum  ad  valorem. 

417.  Dice,    draughts,    chessmen,    chess   balls,    and    billiard,    pool,    and 
1897    bagatelle  balls,   of   ivory,   bone,   or  other   matcM'ials,   50  per  centum   ad 

valorem. 

320.  Dice,    draughts,    chessmen,    chess    balls,    and    billiard,    pool,    and 
1894    bagatelle  balls,   of   ivory,   bone,   or  other   materials,   50  per  centum   ad 

valorem. 

4;>.").  Dice,    draughts,    chessmen,    chess    balls,    and    billiard,    pool,    and 
1890    bagatelle   balls,   of  ivory,   bone,   or  other  materials,   50  per  centum   ad 
valorem. 

1883  ^~**'  ^•*^^'  ^Iraughts,  chessmen,  chess  balls,  and  billiard  and  bagatelle 
l)alls,  of  ivory  or  bone,  50  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Pearl  Draughts — Checkers. — A  set  of  draughts  or  checkers  in  chief  value 
of  mother-of-pearl,  classified  as  draughts  under  paragraph  341,  were  claimed 
dutiable  as  manufactures  of  mother-of-pearl  (par.  309).  I'rotest  overruled. — 
Ab.  3S337. 

342.  Dolls,  and  parts  of  dolls,  doll   beads,   toy  marbles  of  whatever 
materials  composed,  and  all  other  toys,  and  parts  of  toys,  not  composed 
1913     of   china,    porcelain,    parian,    bisque,    earthen    or    stone    ware,    and    not 
specially  provided  for  in  this  section,  35  per  centum  ad  valorem. 

431.  Dolls,  and  parts  of  dolls,  doll  heads,  toy  marbles  of  whatever 
materials  compo.sed,  and  all  other  toys,  and  parts  of  toys,  not  composed 
of  china,  porcelain,  parian,  bisque,  earthen  or  .stone  ware,  and  not 
specially  provided  for  in  this  section,  35  per  centum  ad  valorem. 

418.  Dolls,  .doll  heads,  toy  marbles  of  whatever  materials  composed, 
and  all  other  toys  not  composed  of  rubber,  china,  porcelain,  parian, 
bisque,  earthen,  or  stone  ware,  and  not  specially  provided  for  in  this 
Act,  35  per  centum  ad  valorem. 

321.  Dolls,  doll  heads,  toy  marbles  of  whatever  material  composed, 
an<l   all   other   toys   not   compo.sed   of   rubber,    china,    porcelain,    parian, 

1894  l)isque,  earthen  or  stone  ware,  and  not  specially  provided  for  in  this 
Act,  25  per  centum  ad  valorem.  This  paragraph  shall  not  take  effect  until 
January  first,  eighteen  hundred  and  ninety-five. 

4.30.  Dolls,  doll  heads,  toy  marbles  of  whatever  material  compo.sed, 
and  all  other  toys  not  composed  of  rubber,  china,  porcelain,  parian, 
bisque,  earthen  or  stone  ware,  and  not  specially  provided  for  in  this 
Act,  35  per  centum  ad  valorem. 

1883        425.  Dolls  and  toys,  35  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Small  Baskets,  the  largest  holding  less  than  a  pint,  woven  of  thin  strips  of 
wood  of  different  colors,  in  some  ca.ses  intermingled  with  straw  or  grass,  each 
ornamented  with  imitation  white  or  yellow  chicks  or  rabbits  and  a  spray  of 
dried  grass,  leaves,  or  holly,  to  be  filled  with  candy  and  given  to  children, 
classified  as  toys  under  paragraph  342,  were  claimed  dutiable  as  manufactures 
of  wood  (par.  175  or  17G).  Protest  overruled.  Thomsen  v.  U.  S.  (2  Ct.  Cust. 
Appls.,  37;  T.  D.  31590),  U.  S.  v.  Zinn  (2  Ct.  Cust.  Appls.,  419;  T.  D.  32171), 
U.  S.  V.  Borgfeldt  (1  Ct.  Cust  Appls.,  370;  T.  D.  31455),  Pacific  Mail  Steamship 
Co.  V.  U.  S.  (3  Ct.  Cust  Appls.,  102;  T.  D.  32361),  and  Davies  v.  U.  S.  (3  Ct. 
Cust.  Appls.,  110;  T.  D.  32303)  cited.— Ab.  37632. 

Children's  Paint  Boxes. — Cardboard  boxes  containing  paints,  crayons, 
miniature   easels,    triangles,    squares,    rules,    etc.,    al.so    brushes,    stencils,    and 


1909 


1897 


1890 


SCHEDULE    N SUNDRIES.  711 

lithosraphs  suitable  for  a  child  to  copy  or  paint,  classified  as  toys  under 
paragraph  342,  were  claimed  dutiable  as  artists'  paints  or  colors  (par.  63). 
I'rotests  overruled. — Ab.  37785. 

Cigar  Fans.— On  the  authority  of  Morimura  v.  U.  S.  (175  Fed.,  887;  T.  D. 
30129)  and  Ab.  29833  (T.  D.  32830),  cigar  fans  classified  under  paragraph  349, 
were  held  dutiable  as  toys  (par.  342).— Ab.  37201. 

Compendium  of  Games,  described  as  a  box  about  12  inches  square  with 
wooden  sitles  and  a  cardboard  top  and  bottom  printed  on  either  side  in  a  man- 
ner that  they  may  be  used  for  playing  checkers,  backgammon,  and  other  games, 
with  a  cardboard  tray  holding  a  set  of  checkers,  dominoes,  dice,  and  men  and 
cards  used  in  playing  various  games,  classified  as  dice,  dominoes,  etc.,  at  50 
per  cent  ad  valorem  under  paragraph  341,  is  claimed  dutiable  as  toys  at  35  per 
cent  under  paragraph  342. 

The  games  are  mostly  played  by  adults,  and  are  not  classifiable  as  toys. 
G.  A.  4855  (T.  D.  22765)  and  Illfelder  v.  U.  S.  (1  Ct.  Oust.  Appls.,  109;  T.  D. 
31115)  cited.  The  compendium  contains  a  number  of  games  not  enumerated  in 
paragraph  341.  Protest  overruled  without  afilrming  the  collector's  action. — 
Ab.  39019. 

Happifats. — Small  figures  made  of  bisque  and  called  "  Happifats,"  classified 
under  paragraph  80  as  china  or  porcelain  toys,  were  claimed  dutiable  as  dolls 
(par.  342).    Protest  sustained  in  part. — Ab.  38185. 

Mirror  Puzzles. — The  importation,  invoiced  as  mirror  puzzles,  was  classified 
by  the  collector  as  toys  under  paragraph  342.  A  sample  of  the  goods  was  the 
only  evidence  introduced  by  protestants  before  the  board.  Held  insufficient 
to  warrant  rever.sal  of  the  collector's  decision. — U.  S.  v.  Sears,  Koebuck  &  Co. 
(Ct.  Cust.  Appls.),  T.  D.  35919;  G.  A.  Ab.  37311  affirmed  in  part,  reversed  in 
part. 

Small  mirror  puzzles  classified  as  toys  under  paragraph  342  wei'e  claimed 
dutiable  as  mirrors  (par.  95).    Protest  overruled. — Ab.  37755. 

Paper  Crackers  or  Bonbons,  used  chiefly  as  favors  at  parties  for  small  chil- 
dren, dutiable  at  the  rate  of  35  per  cent  ad  valorem  as  toys  under  paragraph 
342.— Dept.  Order  (T.  D.  35084). 

Paper  Halloween  Novelties. — The  samples  in  evidence  are  a  jockey  cap,  with 
cardboard  goggles,  composed  of  tissue,  crepe  paper,  and  cardboard ;  round  cap 
with  streamers  of  same  material ;  cardboard  blowpipes  to  blow  flowers  through ; 
and  tissue  paper  bag  containing  rosettes  of  tissue  paper  attached  to  burrs,  all 
fancifully  colored  and  decorated ;  also  imitation  cigars  composed  of  paper ; 
cardboard  articles  repi'esenting  a  candlestick,  teacup  and  saucer,  high  hat,  and 
goblin;  miniature  golf  bag  and  sticks,  football,  hatbox,  traveling  bag,  dress- 
suit  case,  and  colored  Easter  egg,  all  composed  of  cardboard,  most  of  the  articles 
containing  receptacles  for  holding  small  candies  or  tiny  souvenirs.  They  were 
held  not  to  be  toys  as  defined  in  Illfelder  v.  U.  S.  (1  Ct.  Cust.  Appls.,  109; 
T.  D.  31115),  being  intended  to  add  to  the  joy  and  merriment  on  festive  occa- 
sions of  adults  as  well  as  children.  The  tissue  and  crepe  paper  articles  were 
held  dutiable  as  crepe  paper  articles  uivJer  paragraph  323  at  30  per  cent, 
and  the  remaining  articles  as  manufactures  of  paper  at  25  per  cent  under 
paragraph  332.— Ab.  38875. 

Uninflated  Rubber  Balloons  dutiable  at  the  rate  of  35  per  cent  ad  valoi-em 
as  parts  of  toys  under  paragraph  342.— Dept.  Order  (T.  D.  35813). 

Toy  Balloons  were  held  dutiable  under  paragraph  342. — Ab.  35103  (T.  D. 
34307). 


712  Dir.EST    OF    OUSTOMS    DECISIONS. 

Toys  of  Tinsel  and  Other  Material. — Toys  of  tinsel  wire,  lame  or  lahn,  and 
india  rubber  dutiable  under  parajirapb  150 ;  toys  of  tinsel  wire,  lame,  lahn, 
India  rubber,  and  another  component  material,  if  combined  values  of  tinsel 
wire,  lame,  lahn,  and  india  rubber  exceed  value  of  other  component  material, 
dutiable  under  i)ara,irr:iph  150.— Dept.  Order  (T.  D.  34027). 

Water-Color  Paints. — Boxes  of  paint  which  are  clearly  inUMided  for  the 
amusement  of  children  are  dutiable  at  the  rate  of  35  per  cent  ad  valorem  as 
toys,  regardless  of  the  fact  that  they  are  valued  in  excess  of  25  marks  per 
gross.— Dept.  Order  (T.  D.  34180)'. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Blow  Accordions. — While  children  may  use  tins  inslnnueiit.  it  is  not  a  play- 
thing.    It  has  10  keys  and  in  every  way  corresponds  to  a  musical  instrument. 
We  can  not  call  it  a  toy.— Ab.  3GS24  (T.  D.  84880). 
Accordions — Toys. 

Small  accordions  with  10  keys  upon  which  musical  pieces  can  be  played,  are 
not  toys  under  paragraph  431,  but  are  musical  instruments  under  paragraph 
467. 

VALtTE  Alone  Does  Not  Deteumine  Classification. — Cheapness  of  an  article, 
without  proof  that  the  same  is  a  toy,  or  commercially  known  as  such,  does  not 
entitle  it  to  classification  as  a  toy,  especially  if  it  is  capalde  of  practical  use. — 
T.  D.  34601   (G.  A.  7579). 

Agate  Balls  of  the  color,  appearance,  and  size  of  marbles,  from  13  to  33  milli- 
meters in  diameter,  liighly  polished  and  colored,  and  perfectly  round,  Hold  to  be 
dutiable  under  paragraph  431,  as  toy  marbles  of  whatever  materials  composed, 
at  35  per  cent  ad  valorem,  and  not  as  semiprecious  stones  under  paragraph 
449.— T.  D.  33770   (G.  A.  7498). 

Artificial  Eyes — Parts  of  Toys. — Artilicial  eyes  to  be  used  in  dolls'  heads 
and  for  different  toy  animals,  classified  as  decorated  glass  under  paragraph  98, 
were  held  dutiable  as  parts  of  toys  (par.  431). — Ab.  37213. 

Artificial  Shamrocks. — It  is  a  matter  of  common  knowledge  that  the  leaves 
of  the  shamrock  are  trefoil  in  shape  and  green  in  color.  The  importations 
are  not  toys,  and  while  partly  made  of  silk  they  resemble  shamrock  leaves. 
They  may  be  aptly  described  as  artificial  shamrocks,  and  they  were  properly 
held  dutiable  as  artificial  leaves  under  paragraph  438. — Tuska,  Son  &  Co.  et  al. 
V  U.  S.  (Ct.  Cust.  AppLs.),  T.  D.  32053;  (G.  A.  Ab.  25543)  T.  D.  31589  and 
(G.  A.  Ab.  25835)  T.  D.  31675  affirmed. 

Baseballs. — The  merchandise  was  assessed  for  duty  under  the  provisions  of 
paragraph  452.  The  balls,  while  a  little  smaller  than  the  regulation  baseball, 
are  nevertheless  similarly  made  and  are  capable  of  use  for  catching  by  eitlier 
boys  or  men.  The  mere  fact  that  they  are  sold  by  toy  dealers  means  nothing. 
We  affirm  the  action  of  the  collector.— Ab.  2GS26  (T.  D.  31923). 

Bath  Babies  classified  as  china  toys  under  paragraph  93  were  held  dutiable 
as  dolls  (par.  431).  U.  S.  v.  Butler  (ISO  Fed.  Rep.,  1005;  T.  D.  30847)  fol- 
lowed.—Ab.  20005   (T.  D.  31757). 

Bath  Babies  and  Tubs — Entireties. — Small  bathtubs  and  china  dolls  as- 
ses.sed  as  entireties  under  paragraph  93  were  claimed  to  be  dutiable  as  toys 
(par.  431).     Protest  overruled.— Ab.  29125  (T.  D.  32681). 

Billikens. — Articles  composed  of  celluloid  in  the  form  of  bil likens,  classi- 
fied under  i)aragraph  17,  were  claimed  to  be  dutiable  as  toys  (par.  431),  Pro- 
test overruled.— Ab.  29777  (T.  D.  32S30). 


SCHEDULE    N— SUNDRIES.  713 

Christmas-Tree  Ornaments — Deceptive  Wine  Glasses. — The  merchandise 
in  question  consists  of  (1)  small  articles  composed  of  blown  glass,  some  imitating 
pears,  peaches,  and  other  fruits,  and  others  in  the  form  of  balls,  but  all  hav- 
ing metal  rings  attached  by  which  they  are  intended  to  be  fastened  to  Christmas 
trees,  and  (2)  diminutive  trick  wine  glasses  of  flimsy  construction  similar  to 
those  passed  upon  in  G.  A.  2571  (T.  D.  14942). 

Both  the  above  mentioned  are  toys  or  are  commercially  known  as  such. — 
Ab.  29622  (T.  D.  32780). 

Collapsible  Lanterns,  suitable  for  decorating  verandas,  lawns,  etc.,  classi- 
fied as  manufactures  of  metal  under  paragraph  199,  were  claimed  to  be  dutiable 
as  toys  (par.  431),  or  as  manufactures  of  gelatin   (par.  23). 

The  articles  are  evidently  not  playthings  for  children  and  are  not  subject  to 
the  duty  rate  provided  by  the  "  toy  "  paragraph.  The  protestants  offered  no 
proof  as  to  the  component  material  of  chief  value  in  the  articles. — Ab.  25777 
(T.  D.  31675). 

Crepe  Paper  Hats. — Paper  hats  are  not  toys,  as  provided  for  under  para- 
graph 431,  unless  designed  and  intended  only  as  playthings  for  children.  Cer- 
tain hats  made  of  crepe  paper  to  be  given  away  as  advertisements  or  used 
as  favors  or  novelties  are  dutiable  under  the  provisions  of  paragraph  410  as 
crepe  paper  articles. 

Though  a  proviso  is  ordinarily  to  be  strictly  construed  and  confined  to  what 
precedes,  it  may  be  treated  as  applying  to  the  whole  act  when  from  its  terms 
it  manifestly  was  intended  to  have  such  application.  Carter  v.  U.  S.  (143  Fed. 
Rep.,  256;  T.  D.  27135).— T.  D.  31521  (G.  A.  7211). 

Dog  Whips. — Small  whips  composed  of  cane  covered  with  leather,  with  a 
small  whistle  at  the  end  and  a  leather  loop  on  the  handle,  assessed  as  manu- 
factures of  leather  under  paragraph  452,  were  held  dutiable  as  toys  (par. 
431).— Ab.  33863  (T.  D.  33795). 

Dolls'  Wigs,  being  parts  of  dolls,  are  dutiable  under  paragraph  431. — T.  D. 
30293  (G.  A.  6971). 

Toy  Fans. — Paper  fans  resembling  cigars  held  dutiable  as  toys  under  pai*a- 
grapli  431  on  the  authority  of  Morimura  v.  U.  S.  (175  Fed.  Rep.,  887;  T.  D. 
30129).— Ab.  29833  (T.  D.  32830). 

Kindergarten  Embroidery  Sets. — The  merchandise  consists  of  certain 
embroidery  sets  intended  for  use  in  kindergarten  schools.  Each  set  consists  of 
a  number  of  pieces  of  cotton  cloth,  cardboard,  and  colored  yarns,  with  various 
printed  patterns  and  some  completed  samples  of  embroidery  work,  the  whole 
loosely  fastened  together  in  a  pasteboard  box.  These  sets  are  essentially  toys, 
usefiil  only  for  the  amusement  of  children,  whether  with  or  without  accompany- 
ing instruction.- U.  S.  v.  Meier  &  Frank  Co.  (Ct.  Cust.  Appls.),  T.  D.  34330; 
(G.  A.  Ab.  34400)  T.  D.  34033  affirmed. 

Leather  Whips. — Whips  classified  as  manufactures  of  leather  under  para- 
graph 452  were  claimed  to  be  dutiable  as  toys  (par.  431).  Protest  overruled. — 
Ab.  27732  (T.  D.  32274). 

Toy  Magic-Lantern  Parts. — Blown-glass  chimneys  used  on  toy  magic  lan- 
terns, classified  under  paragraph  98,  were  held  dutiable  as  parts  of  toys  (par. 
431).     Ab.  26659  (T.  D.  31883)  followed.— Ab.  37154. 
Toy  Magic-Lantern  Slides. 

Specific  Designation. — That  a  specific  designation  in  one  paragraph  ordi- 
narily controls  as  against  a  general  description  in  another  paragraph  is  true, 
but  where  siteh  a  phrase  as  "  parts  of  toys  "  appears  for  the  first  time  in  a  para- 


714  DIGEST   OF   CUSTOMS   DECISIONS. 

graph  of  a  tariff  act  efTwt  will  ho  given  to  what  soeins  to  have  been  a  plain 
intention  of  the  Congress  to  embody  in  the  new  paragraph,  for  dutiable  purposes, 
all  toys  and  parts  of  toys,  except  certain-described  kinds  there  enumerated. 

Toy  Glass  Magic-Lantkkn  Slides. — Glass  slides  for  use  with  toy  magic  lan- 
terns are  not  dutiable  under  paragraph  107  as  glass  slides  for  magic  lanterns, 
but  arc  dutiable  under  paragraph  481  as  parts  of  toys. — U.  S.  v.  Borgfeldt  &  Go 
(Ct.  Oust.  Appls.),  T.  D.  31455;  (G.  A.  7020)  T.  D.  30G13  affirmed. 

Miniature  Paper  Toys. — In  the  very  nature  of  things,  that  full  force  and 
effect  may  be  given,  or  indeed  that  any  substantial  force  and  effect  may  be  given 
the  paragraph  of  the  tariff  act  providing  for  toys,  it  must  be  held  that  articles 
coming  within  that  designation  or  description  are  dutiable  thereunder,  although 
articles  of  a  similar  de.scription  and  designation  may  be  other  where  eo  nomine 
provided  for  in  the  tariff  act.  Every  toy  is  from  the  very  nature  of  the  article 
a  nnniature  repre.sentation  of  another  and  more  substantial  article.  That 
larger,  that  more  substantial,  that  article  of  utility,  bought  and  sold  in  the 
commerce  of  the  country,  when  re<luced  to  a  miniature,  flim.sy,  unsubstantial 
form,  usable  for  the  entertainment  of  children,  is  a  toy. 

Cheap,  nonendurable  paper  articles,  made  for  the  amusement  of  children,  to 
resemble  other  and  really  useful  articles,  are  toys,  though  tliey  might  nominally 
fall  within  the  provisions  of  some  paragraph  other  than  the  toy  paragraph  of 
the  statute.  U.  S.  v.  Borgfeldt  (1  Ct.  Cust.  Appls..  370;  T.  D.  31455).— Davies, 
Turner  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  323G3;  (G.  A.  Ab.  2&4G5)  T.  D. 
31845  affirmed. 

Mirrors. — Small  round  mirrors  varying  from  IJ  to  3  inches  in  diameter, 
inclosed  in  tin  and  paper  frames  and  covers,  and  triplicate  mirrors,  the  indi- 
vidual mirrors  of  which  are  about  Si  by  4^  inches  square,  which  on  inspection 
appear  to  be  capable  of  practical  use,  and  which  are  not  i)roved  to  be  toys, 
either  commercially  or  otherwi.se.  Held  dutiable  at  45  per  cent  ad  valorem 
under  paragraph  112,  tariff  act  of  1897,  or  paragraph  109.  tariff  act  of  1909. 
G.  A.  5.526  (T.  D.  248G9)  followed  as  to  the  triplicate  mirrors. 

Protestants,  having  cited  various  authorities,  must  show  that  the  merchandise 
in  question  is  similar  to  that  covered  by  the  autliorities.  U.  S.  v.  Lun  Chong 
(3  Ct.  Cust.  Appls.,  4G8;  T.  D.  33041).— T.  D.  34200  (G.  A.  7533). 

Toy  MovinK-Pi<'ture  Films. — Films  for  use  in  toy  moving-picture  machines, 
which  were  classifietl  as  toys  under  paragraph  431,  were  claimed  to  be  dutiable 
as  "photographic  film  negatives  for  use  in  any  way  in  connection  with  moving- 
picture  exhibits  "  (par.  474).     Protests  overruled. — Ab.  26498  (T.  D.  31851). 

Toy  Necklaces,  Bracelets,  and  Brooches. — Necklaces  and  chains  fitted  with 
cheap  brass  snaps  or  clasps  valued  at  not  more  than  11  marks  per  gross,  and 
bracelets  and  armlets  valued  at  not  more  than  7  marks  per  gro.s.s,  all  the  fore- 
going composed  in  chief  value  of  beads,  and  brooches  or  pins  composed  of  base 
metal  and  paste,  valued  at  not  more  than  7  marks  per  gro.ss ;  cheap  and  flimsy 
in  construction  and  character,  designed  and  intended  for  the  use  and  amuse- 
ment of  children  in  play,  not  suitable  for  wear  by  others  than  children,  and 
commercially  known  and  dealt  in  as  toys,  are  dutiable  at  the  rate  of  35  per  cent 
ad  valorem  under  paragraph  431  as  toys,  and  not  at  60  per  cent  ad  valorem 
under  paragraph  421  as  beaded  articles,  or  at  45  per  cent  ad  valorem  under 
paragraph  199  or  109  as  manufactures  in  chief  value  of  metal  or  glass.  G.  A. 
GSG8  (T.  D.  29558)  and  G.  A.  G658  (T.  D.  28391)  and  suit  3106  (T.  D.  26903) 
cited.— T.  D.  31786  (G.  A.  7251). 

Paper  Bag  Containing  Pen,  Penholder,  and  l*encil. — IThe  appral.ser  states 
that  "  the  merchandise  in  question  consisted  of  a  small  paper  bag  in  the  shape 


SCHEDULE   N SUNDRIES.  715 

of  a  stocking,  containing  a  metal  penholder  and  pen ;  also  a  pencil.  The  stock- 
ing has  stamped  upon  it  in  silver  letters  the  words  "  Santa  Claus  Stocking." 
The  only  question  raised  is  that  the  merchandise  should  have  been  returned  as 
toys  and  assessed  accordingly,  but  the  evidence  is  wholly  insufficient  to  support 
that  claim.— Ab.  25731  (T.  D.  31654). 
Parasols. 

According  to  the  definition  of  "  toy  "  (Illfelder  v.  U.  S.,  1  Ct.  Cust.  Appls., 
109;  T.  D.  31115),  the  articles  of  the  Importation  are  not  toys  either  within  the 
letter  or  intendment  of  that  definition ;  and  the  evidence  of  a  commercial  desig- 
nation is  not  such  under  all  the  facts  as  to  warrant  the  board's  finding  being 
disturbed.  The  merchandise  was  properly  assessed  as  parasols  covered  with 
other  material  than  paper,  under  paragraph  462,  tariff  act  of  1897,  and  the  cor- 
responding paragraph  in  the  tariff  act  of  1909.  Pacific  Mail  Steamship  Co.  v. 
U.  S.  (3  Ct.  Cust.  Appls.,  — ;  T.  D.  32361).— Cattus  et  al.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  33198;  (G.  A.  Ab.  29S34)  T.  D.  32830  affirmed. 

The  merchandise,  so  far  as  the  issue  involved  is  concerned,  is  identical  with 
that  which  was  under  consideration  in  G.  A.  7183  (T.  D.  31377),  criticized  but 
affirmed  by  the  Court  of  Customs  Appeals,  Pacific  Mail  Steamship  Co.  v.  U.  S. 
(T.  D.  32361).  In  the  decision  of  the  Pacific  Mall  Steamship  Co.'s  case  by  this 
board  the  doctrine  laid  down  in  the  case  of  Homer  v.  The  Collector  (1  Wallace, 
486)  was  cited  by  the  board  as  sustaining  its  decision;  but  this  case  the  court 
did  not  refer  to  in  its  opinion. 

The  testimony  in  the  case  at  bar  does  not  prove  that  the  parasols  were  com- 
mercially known  as  toys.— Ab.  29834  (T.  D.  32830)  ;  affirmed  by  T.  D.  33198 
(Ct.  Cust.  Appls.),  supra. 

Toys. — It  can  not  be  accepted  that  an  article  confessedly  a  toy  within  the 
ordinary  or  commercial  meaning  of  that  term  must  always  be  assessed  under 
a  paragraph  other  than  the  toy  paragraph,  because  that  paragi-aph  describes  the 
merchandise  by  a  name  that  for  some  purposes  might  be  applicable — Downing  i;. 
U.  S.  (141  Fed.  Kep.,  490)  ;  Borgfeldt  v.  U.  S.  (124  Fed.  Rep.,  473)  ;  U.  S.  v. 
Korgfeldt  (1  Ct.  Cust.  Appls.,  370;  T.  D.  314,55). 

CoTTON-CovEREU  Parasols. — In  this  case  the  board  found  that  the  evidence 
failed  to  establish  that  the  importation  of  parasols  are  commercially  known  as 
toys ;  the  burden  was  on  the  importer  to  show  this,  or  that  they  were  toys  in 
fact,  and  failing  in  it  the  collector's  classification  should  be  affirmed.— Pacific 
Mail  Steamship  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32361;  (G.  A.  7183)  T.  D. 
31377  affirmed. 

Parasols — Toys. — Parasols  are  designated  by  name  In  the  tariff  act  of  1909. 
Paragraph  478  containing  such  designation  is  therefore  more  specific  than  the 
general  provision  for  toys  in  paragraph  431.  Marshall  Field's  case,  G.  A.  4784 
(T.  D.  22559).— T.  D.  31377  (G.  A.  7183)  ;  affirmed  by  T.  D.  32361  (Ct.  Cust. 
Appls.),  supra. 

Pea  Whistles — Scout  Whistles. — The  whistles  here  in  question  ai*e  valued  at 
more  than  the  limit  fixed  in  the  ruling  of  the  board  In  G.  A.  6771  (T.  D. 
29049),  which  decision  limited  whistles  subject  to  classification  as  "toys"  by 
reason  of  being  commercially  so  known  to  such  as  were  valued  up  to  and  includ- 
ing 19  francs  per  gross.  The  whistles  here  in  question  are,  in  fact,  capable  of 
other  uses  than  as  toys,  and  there  is  no  proof  offered  that  they  are  commer- 
cially dealt  in  as  toys.— Ab.  25219  (T.  D.  31478). 

Toy  Pinafores. — The  merchandise  consists  of  cotton  cloths  imported  in  pat- 
terns ready  to  be  made  into  children's  pinafores  and  highly  colored  and  deco- 
rated with  characters  corresponding  to  those  used  in  the  uniform  of  the  lancer 
or  dragoon,  respectively. 


716  DIGEST   OF   CUSTOMS   DECISIONS. 

The  decision  is  liiuitod  to  the  artides,  saiiiitles  of  whic-h  wore  produced. 
These  cotton  goods  can  hardly  have  any  utility  beyond  that  of  a  mere  phiything, 
and  they  are  sudiciently  advanced  in  manufacture  to  be  treated  as  parts  of 
toys.— U.  S.  r.  Wynian  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  3514G ;  (G.  A.  Ab. 
35927)  T.  D.  ;}4."i71  allirmed. 

Pixie  Plants. — Small  pots  of  various  sizes  containing  soil  in  which  is  placed 
n  few  mustard  seeds  and  inclosed  with  a  glass  cover,  used  for  the  amusement 
of  children  in  play,  were  held  properly  classified  as  toys  under  para^iraph  431. — 
Ab.  34542  (T.  D.  340!>(»). 

Puzzles.— The  testimony  clearly  establishes  that  the  puzzle  in  question  is  not 
sold  to  children  nor  to  toy  houses,  but  when  an  order  is  received  for  coco  there 
is  delivered  with  the  coco  a  number  of  these  puzzles.  We  are  not  satisfied  that 
the  merchandise  ii-  a  lithograph,  but  it  does  come  within  the  provisions  of  para- 
graph 416  as  printed  matter  in  chief  value  of  paper,  not  specially  provided  for, 
and  we  are  sustained  in  this  conclusion  by  G.  A.  G975  (T.  D.  30333). — Ab. 
34843  (T.  D.  34201). 

Toy  Sewing  Machines.— Cheap,  flimsily  made  sewing  machines,  claimed  to  be 
dutiable  under  paragrai)h  197,  were  held  properly  cla.sslfied  as  toys  (par.  431). 
U.  S.  V.  P.orgfeldt  (1  Ct.  Cust.  Appls.,  370;  T.  D.  31455)  and  Pacific  Mail  Steam- 
ship Co.  V.  U.  S.  (T.  D.  323G1)  cited.— Ab.  31030  (T.  D.  330S8). 

Show  Piece  for  Exhibition. — The  show  piece  in  question  consists  of  145 
different  pieces  representing  human  beings,  animals,  furniture,  scenery,  pic- 
tures, plates,  etc.,  the  whole,  when  arranged,  forming  a  miniature  scene.  The 
article  is  of  the  same  character  as  the  merchandise  passed  upon  in  G.  A.  304 
(T.  D.  10751),  G.  A.  3G31  (T.  D.  17492),  and  Ab.  24358  (T.  D.  31134),  therein 
held  not  to  be  toys.  We  hold  the  merchandise  dutiable  as  an  entirety  and  we 
find  it  is  not  a  toy.  Cotton  is  chief  value  and  the  merchandise  dutiable  under 
paragraph  332.— Ab.  34332  (T.  D.  34026). 

The  merchandise  consists  of  an  "airship  and  motor-car  race"  and  is  in 
chief  value  of  metal.  It  is  generally  used  as  a  window  attraction,  around  which 
sniHll  toys  are  shown.  In  our  oi)ini<)ii  an  article  of  this  kind  is  not  within  the 
toy  paragraph.— Ab.  20089  (T.  D.  29400). 

Stink  Balls. — The  articles  in  question  are  invoiced  as  "  stink  balls,"  and 
consist  of  small  globular  containers  in  which  is  found  a  liquid  substance  having 
a  very  foul  odor. 

The  importers  claim  the  merchandise  to  be  dutial)le  as  toys,  but  in  the  absence 
of  proof  tending  to  show  the  articles  are  so  known  commercially  we  overrule 
the  protest.— Ab.  26557  (T.  D.  31866). 

Teddy-Bc.ir  Muffs. — The  articles,  "  Teddy  bears,"  have  the  shape  of  dolls 
with  heads  representing  bears;  the  testimony  shows  thay  are  sold  to  and 
handled  by  toy  dealers  almost  exclusively  ;  they  are  not  reasonably  fit  for  any 
use  except  to  amuse  children ;  they  are  toys  and  dutiable  as  such  under  para- 
graph 431.  Illfelder  v.  U.  S.  (1  Ct.  Cust.  Appls..  109;  T.  D.  31115).— Carson, 
Pirie,  Scott  &  Co.  v.  U.  S.  (Ct.  Cust.  Appl.s.),  T.  D.  32112;  (G.  A.  7214)  T.  D. 
31540  reversed. 

Thread  for  Toy  Sewing  Machines. — Cotton  thread  was  claimed  dutiable  as 
parts  of  toys  (par.  431).  The  tiiread  was  imported  especially  for  toy  sewing 
machines  and  is  not  suitable  for  any  other  use.  Protest  sustained  on  the 
authority  of  U.  S.  v.  Borgfeld  (1  Ct.  Cust.  Appls..  370;  T.  D.  314.")5).— Ab.  34398 
(T.  D.  34033). 

Trick  Match  Boxes,  wooden  cigars,  cigarettes,  and  cigar  cutters  not  dutiable 
as  toys  under  paragraph  431.— Dept.  Order  (T.  D.  32318). 


SCHEDULE    N SUNDRIES.  717 

Trick  Tobacco  Bags. — Trick  novelties,  which  resemble  in  appearance  the 
familiar  5-cent  package  of  smoking  tobacco,  having  a  label  containing  a  printed 
advertisement  of  tobacco  pasted  to  the  oiiter  surface  of  the  cotton  bag  out  of 
which  a  string  extends  which  when  drawn  out  is  attached  to  a  paper  fan  which 
unfolds  as  it  is  drawn  forth,  are  dutiable  as  manufactures  in  chief  value  of 
paper,  under  paragraph  420,  rather  than  as  "  toys,"  under  paragraph  431,  or 
"printed  matter,"  under  paragraph  416.— T.  D.  32422  (G.  A.  7353). 

Toy  Watches. — The  provision  in  paragraph  448  for  "  all  other  articles  of 
every  description  composed  wholly  or  in  chief  value  of  silver,  German  silver, 
white  metal,  brass,  or  gun  metal,  designed  to  be  worn  on  apparel  or  carried  on 
or  about  or  attached  to  the  person,"  is  to  be  limited  to  such  "  other  "  articles 
as  are  of  the  same  kind  as  those  specified  in  the  paragraph — i.  e.,  such  as  are 
in  a  way  ornamental  or  serviceable  as  articles  of  adornment.  Dummy  watches 
only  useful  as  playthings  to  amuse  children  are  not  of  that  character  and  are 
dutiable  under  paragraph  431  as  toys.— T.  D.  30545  (G.  A.  7011). 

Toy  watches  made  of  various  cheap  metals  properly  dutiable  as  toys  under 
paragraph  431.— Dept.  Order  (T.  D.  30264). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Artificial  Shamrocks. 

Artificial  Leaves. — Artificial  shamrocks  are  dutiable  as  artificial  leaves 
under  paragraph  425,  rather  than  as  toys  under  paragraph  418. 

Toys. — Toys  are  playthings  for  the  amusement  of  children,  used  throughout 
the  year  or  in  different  seasons  of  the  year,  and  artificial  shamrocks,  which  are 
used  by  the  Irish  of  all  ages  as  a  national  emblem,  are  not  toys,  even  though 
generally  sold  in  toy  shops.  Not  everything  sold  in  such  shops  is  a  toy. — U.  S.  v. 
Cattus  (C.  C.  A.),  T.  D.  29517;  T.  D.  29011  (O.  C.)  reversed  and  Ab.  16130 
(T.  D.  28104)  affirmed. 

Bath  Babies  and  Position  Babies  are  "  dolls  "  within  the  meaning  of  para- 
graph 418  and  are  dutiable  as  such,  rather  than  as  china  toys  under  para- 
graph 95.— U.  S.  V.  Butler  (O.  C),  T.  D.  30847;  Ab.  21653  (T.  D.  29931)  affirmed. 

Toys  Composed  Wholly  or  in  Chief  Value  of  Celluloid. — Articles  com- 
posed of  celluloid  or  pyroxylin,  designed  solely  for  the  amusement  of  children 
in  play.  Held  to  be  toys  and  as  such  dutiable  at  the  rate  of  35  per  cent  Jid 
valorem  under  paragraph  418,  and  not  at  the  rate  of  65  cents  per  pound  and 
25  per  cent  ad  valorem  under  paragraph  17.  U.  S.  v.  Schwarz  (T.  D.  27065), 
affirming  G.  A.  5706  (T.  D.  25379),  cited.— T.  D.  27205  (G.  A.  0310). 

Christmas-Tree  Ornaments. — So-called  icicles,  consisting  of  pieces  of 
twisted  glass  used  on  Christmas  trees,  are  found'  to  be  commercially  known  as 
toys  and  held  dutiable  as  such  under  paragraph  418.— T.  D.  30445  (G.  A.  6996). 

Tinsel-wire  forms  used  as  decorations  for  Christmas  trees,  etc.,  are  dutiable 
as  articles  in  chief  value  of  tinsel  wire  under  paragraph  179  and  not  as  toys 
under  paragraph  418.  Thanhauser  v.  U.  S.  (159  Fed.  Rep.,  228;  T.  D.  28781) 
followed.— T.  D.  29045  (G.  A.  6767). 

Fragile,  flimsy  articles  mainly  composed  of  tinsel  wire  in  the  shape  of  stars, 
rings,  etc.,  which,  while  used  in  decorating  Christmas  trees,  are  often  used  in 
window  dressing,  and  which  are  not  generally  recognized  by  the  trade  as  toys, 
are  not  dutiable  as  "  toys  "  under  paragraph  418,  but  as  "  articles  in  chief  value 
of  tinsel  wire  "  under  paragraph  179. 

In  order  to  bring  articles  within  the  tariff  designation  of  "  toys,"  it  is  not 
enough  that  children  can  or  do  play  with  them.  It  must  appear  either  that 
their  intended  and  principal  use  is  the  amusement  of  children  or  that,  if  they 


718  DIGEST   OF   CUSTOMS   DECISIONS. 

Br«-  cnpMble  of  other  uses,  tlioy  are  coininercially  kiiown  as  toys. — Thanhauser  v. 
U.  S.  (C.  C),  T.  D.  2S781 ;  Al).  S727  (T.  D.  20818)  aflinnod. 

Hollow  plKSs  balls  for  Christmas-tree  oriiaiiieiits,  known  in  trade  as  toys, 
held  to  he  dutiable  as  toys  at  35  per  ceut  under  para^'raph  418. — T.  D.  21718 
(G.  A.  4589). 

Certain  Christmas-tree  ornanifnts  dutiable  as  manufactures  of  lame. — T.  D. 
2(){;i5   (G.  A.  4341). 

Clown  Sets,  Etc. — Garments  composed  in  ]tart  of  cotton  or  wool,  attached 
to  cardboards  and  belonfiinj;  to  a  class  of  articles  such  as  uniforms  for  soldiers, 
jiolicemen,  etc.,  and  the  loose-tittinj:  gowns  such  as  are  usually  worn  by  clowns, 
their  size  limiting  their  use  to  children  of  less  than  12  years  of  age,  are  dutiable 
at  35  per  ceut  ad  A'alorem  as  toys  under  paragraph  418,  and  not  at  the  rates 
applicable  under  paragraphs  314  and  370,  respectively,  to  wearing  apparel  com- 
posed wholly  or  in  part  of  cotton  or  wool.  U.  S.  i\  Schwarz  (T.  D.  27773), 
aflirniing  G.  A.  5770  (T.  D.  25532),  followed.— T.  D.  27867  (G.  A.  G527). 

Decalconiania  or  Transfer  Pictures  dutiable  as  toys  under  the  acts  of  1890, 
1894,  and  1897.     Judicial  affirmance.— T.  D.  19254  (G.  A.  4131). 

Diabolo  Spools  classified  as  celluloid  articles  were  held  dutiable  as  toys 
under  paragraph  418.— Ab.  22531  (T.  D.  30249). 

Dolls  Composed  of  China  or  Bisque  Ware. — B^igures  in  the  form  of  infants 
in  a  standing  position,  composed  of  china  or  bisque  ware,  about  8  inches  in 
length,  unsuitable  for  use  as  ornaments  and  designed  exclusively  as  playthings 
for  children,  Jlcld  to  be  dolls  and  as  such  dutiable  at  the  rate  of  35  per  cent 
ad  valorem  under  paragrai)h  418,  and  not  at  the  rate  of  GO  per  cent  ad  valorem 
under  paragraph  95.— T.  D.  27206  (G.  A.  6311). 

Dolls  Without  Heads. — The  merchandise  covered  by  this  protest  consists  of 
dolls  without  a  head,  being  in  other  respects  complete.  In  its  present  condition 
it  can  not  be  properly  called  a  doll,  but  is  a  part  of  a  doll.  In  an  unpublished 
decision  of  this  board  dated  June  30,  1903,  on  protest  54660?),  linen  doll  bodies 
were  held  to  be  manufactures  of  linen.  In  G.  A.  3777  (T.  D.  17843)  and  G.  A. 
4999  (T.  D.  23303),  wigs  for  dolls  were  held  to  be  dutiable  according  to  com- 
rxinent  material  of  chief  value  and  not  as  toys. — Ab.  10336  (T.  D.  27182). 

Toys  in  Part  of  Earthen  or  Stone  Ware. — The  exception  of  all  toys  made 
of  earthen  or  stone  ware  in  paragraph  418  applies  only  to  such  articles  made 
whollj'  or  in  chief  value  of  earthen  or  stone  ware. 

Toys  made  of  earthen  or  stone  ware  and  metal,  in  which  the  metal  is  the 
comjwnent  of  chief  value,  are  dutiable  under  paragraph  418  at  the  rate  of  35 
per  cent  ad  valorem.    G.  A.  4532  (T.  D.  21542)  cited.— T.  D.  24SG6  (G.  A.  5523). 

Cigar  Fans — Firecracker  Fans. — Although  the  provision  for  "  fans  of  all 
kinds  "  in  paragraph  427  is  very  broad.  Congress  did  not  mean  to  include  every- 
thing which  might  be  called  a  fan  and  to  an  exceedingly  limited  extent  used  as 
a  fan;  and  so-called  cigar  fans  and  firecracker  fans,  consisting  of  small  folding 
fans  closing  into  ca.ses  representing  cigars,  etc.,  are  not  subject  to  that  pro- 
vision, but  are  dutiable  as  "  toys  "  under  paragraph  418. — Morimura  Bros.  v. 
U.  S.  (C.  C),  T.  D.  30129;  Ab.  21233  (T.  D.  29763)  reversed. 

Finger  Traps. — The  articles  are  so-called  "  finger  traps."  They  are  small 
cylinders  made  of  straw,  braded  in  such  a  manner  that  when  a  finger  is  inserted 
in  each  of  the  opposite  ends  efforts  to  withdraw  the  fingers  tighten  tlie  grip  of 
the  cylinder  thereon.  We  find  that  said  articles  are  designed  for  the  amuse- 
ment of  children  in  play.— Ab.  20330  (T.  D.  29449). 


SCHEDULE    N — SUNDRIES.  719 

Small  Flags. — Certain  small  silk  flags  mouuted  on  slender  wooden  staffs 
about  4J  inches  long,  Held  not  to  be  dutiable  as  "  toys  "  under  paragraph  318. — 
Tuska  V.  U.  S.  (CO.),  T.  D.  29161;  (G.  A.  6654)  T.  D.  28373  affirmed. 

Gong  Sets. — Small  Japanese  metal  gong  sets  are  not  toys,  but  articles  used 
for  ornamentation  and  adornment,  and  are  properly  dutiable  as  manufactures 
of  metal  under  paragraph  193.— T.  D.  28591  (G.  A.  6685). 

Harmonicas,  Jew's-Harps,  Music  Boxes,  and  Magic  Lanterns,  when 
intended  for  the  amusement  of  children,  and  chiefly  used  as  such,  are  toys,  and 
not  as.sessable  as  musical  or  optical  instruments.  Borgfeldt  v.  U.  S.  (two  suits), 
not  yet  published,  followed.— T.  D.  22096  (G.  A.  4679). 

Toy  Necklaces — Bracelets — Brooches. — The  following  articles  are  dutiable 
as  "  toys  "  under  paragraph  418,  rather  than  as  "  jewelry  "  under  paragraph 
434:  (1)  Bead  necklaces  and  chains,  fastened  with  a  cheap  brass  clasp  and 
valued  at  not  more  than  11  marks  per  gross,  (2)  bead  bracelets  valued  at  not 
more  than  7  marks  per  gross,  and  (3)  brooches  of  base  metal  and  paste,  valued 
at  not  more  than  7  marks  per  gross.  G.  A.  6658  (T.  D.  28391)  modified.— 
T.  D.  29558  (G.  A.  6868). 

Toy  Kitchen  Utensils. — The  merchandise  consists  of  miniature  kitchen  uten- 
sils made  of  enameled  iron.  It  is  evident  from  an  examination  of  the  samples 
admitted  in  evidence  that  the  articles  are  unfit  for  practical  iise  and  that  they 
are  suitable  only  for  the  amusement  of  children.  The  board  has  uniformly  held 
that  articles  of  this  character  were  within  the  toy  paragraph  of  the  tariff. — 
Ab.  22772  (T.  D.  30382). 

Toy  Magic  Lanterns  Dutiable  as  Toys. — Change  in  the  tariff  of  1897  by  the 
addition  of  the  words  "  not  specially  provided  for  "  to  the  provision  for  optical 
instruments.— T.  D.  21784  (G.  A.  4603). 

Toy  Mirrors.— Small  triplicate  mirrors  not  more  than  3  by  4  inches  in  dimen- 
sions, having  cardboard  backs  upon  which  pictures  are  printed,  and  which  are 
so  flimsily  constructed  as  to  be  unfit  for  use  as  articles  of  utility,  but  ar« 
designed  for  the  entertainment  and  amusement  of  children,  and  are  known  to 
trade  and  commerce  as  "  toy  mirrors  "  or  "  toy  triplicates,"  are  dutiable  as  toys 
under  paragraph  418,  rather  than  as  "  mirrors  "  under  paragraph  112. — T.  D. 
32312  (G.  A.  7334). 

Paraffin  Candles. — Small  candles,  composed  of  paraflin  of  various  colors  and 
used  for  decorating  Christmas  trees  and  birthday  cakes,  are  dutiable  either  as 
toys  or  as  manufactures  not  enumerated  or  provided  for,  the  classification  de- 
pending upon  the  size  of  the  candles.— T.  D.  29257  (G.  A.  6802). 

Pincushions  Resembling  Doll  Carriages. — Pincushions  made  to  resemble 
small  toy  doll  carriages  were  claimed  to  be  dutiable  as  toys  under  paragraph 
418.     Protest  overruled.— Ab.  20117  (T.  D.  29409). 

Puzzle. — Printed  paper  puzzles  are  not  in  fact  toys  as  provided  for  under 
paragraph  418  unless  designed  and  intended  only  as  playthings  for  children. 
Certain  lithographed  paper  puzzles  to  be  given  away  by  dealers  in  cocoa  to  their 
customers  as  novelties  or  favors,  held  dutiable  under  paragraph  400,  as  litho- 
graphic prints.— T.  D.  30333  (G.  A.  6975). 

Small  Finger  Rings  Composed  of  Brass,  their  size  indicating  adaptability 
for  use  by  young  children,  flimsily  constructed,  and  of  the  description  ordi- 
narily packed  in  penny  packages  of  candy  as  prizes,  are  dutiable  at  35  per  cent 
ad  valorem,  as  toys,  under  paragraph  418,  and  not  at  60  per  cent  ad  valorem 
as  jewelry,  under  paragraph  434.     Strauss  v.  U.  S.    (suit  3106;  T.  D.  26903), 


720  DIGEST   OF   CUSTOMS  DECISIONS. 

reversing  G.  A.  -IGSS   (T.  D.  221L'r>)    tnll,.\vf.l  ;   G.  A.  4GSS   (T.  D.  2212.1)    niodi- 
(k'd.— T.  D.  2715G   (G.  A.  6297). 

Hiibl)er  Toys. — Rubber  dolls  aud  doll  heads  are  dutiable  at  35  per  cent  ad 
valorem  under  paragraph  418.  Kindred  articles  of  rubber,  such  as  figures  of 
children  with  elastic  cords  attached  thereto ;  grotesque,  military,  and  other 
figures  such  as  clowns,  horseback  riders,  animals,  etc.,  although  toys,  are  ex- 
pressly excluded  from  classification  under  paragraph  418  and  are  dutiable  as 
manufactures  of  rubber  under  paragraph  449.— T.  D.  25511   (G.  A.  57G2). 

Scissors. — Some  are  no  doubt  intended  for  u.se  in  cheap  manicure  sets,  while 
others  may  be  of  the  kind  placed  in  cheap  sewi;ig  sets.  Though  of  cheap  con- 
.struction,  they  are  evidently  used  as  scissors  and  not  as  toys. — Ab.  17258  (T.  D. 
2849G). 

Show  Pieces. — The  article  according  to  the  special  report  of  the  local  ap- 
praiser is  a  country  scene  made  of  papier-mach6  aud  cardboard  with  a  small 
automobile  and  two  wagons,  the  latter  composed  chiefly  of  metal.  In  the  ab- 
sence of  evidence  to  show  that  this  article  is  in  fact  a  toy  and  within  the  pro- 
visions of  the  toy  paragraph  of  the  tariff  we  must  overrule  this  protest. — Ab. 
19875  (T.  D.  29329). 

Steel  Watch  Chains  and  Toy  Chains. — Watch  chains  of  steel,  such  as  vest 
chains  of  the  usual  length,  furnished  with  bar,  snap,  and  charm,  and  complete 
fob  chains,  though  of  cheap  construction,  are  nevertheless  articles  of  utility 
and  not  playthings,  and  are  dutiable  properly  under  the  provisions  of  para- 
graph 193  as  manufactures  of  metal. 

Watch  chains  of  steel,  shorter  than  the  usual  length  and  of  llinisy  character, 
making  them  unsuitable  for  any  other  use  than  the  anuiseuient  of  children, 
held  to  be  dutiable  as  toys  under  the  provisions  of  paragraph  418.  Veil  v. 
U.  S.  (128  Fed.  Rep.,  471;  T.  D.  25007)  and  Ab.  7866  (T.  D.  2GG82).— T.  D. 
27305  (G.  A.  6349). 

Parts  of  Toys  are  not  dutiable  as  toys  unless  they  are  intended  to  be  used 
as  such  in  their  imported  condition,  and  wigs  for  dolls,  being  intended  to  form 
part  of  the  doll  and  not  to  be  used  as  toys,  in  their  imported  condition,  are 
dutiable  according  to  their  component  of  chief  value.— T.  D.  23303  (G.  A.  4999). 

Toys. — ;To  warrant  a  finding  that  certain  articles  are  commercially  known  as 
toys  there  must  be  evidence  of  a  general,  uniform,  and  definite  usage  and  not 
of  one  that  is  merely  local  and  personal.  The  testimony  of  employees  of  a  retail 
house,  whose  only  knowledge  is  of  what  has  been  done  or  known  in  such  house, 
is  wholly  insufiicient  to  establish  a  conmiercial  designation  not  corroborative  of 
ordinary  understanding. — Woolworth  v.  U.  S.,  113  Fed.  Rep.,  1007. 

Unframed  Grotesque  Mirrors. — Parts  of  toys  not  adapted  for  use  by  chil- 
dren in  play  are  not  dutiable  as  toys.  Unframed  grotesque  mirrors  are  dutiable 
at  45  per  cent  ad  valorem  under  paragraph  112,  not  at  35  per  cent  under  para- 
graph 418.— T.  D.  25GG2  (G.  A.  5809). 

Toy  Violins. — Full-size  violins,  designed  for  and  intended  to  be  used  by  chil- 
dren in  play,  and  so  flimsily  and  cheaply  constructed  as  to  preclude  their  use 
as  musical  instruments  by  students  or  musicians,  valued  at  less  than  2  marks 
net  each,  are  toys,  and  the  same  are  dutiable  at  the  rate  of  35  per  cent  ad 
valorem  under  i)aragraph  418. 

All  violins  valued  at  2  marks  net  each  and  upward  held  to  be  musical  instru- 
ments dutiable  at  45  per  cent  ad  valorem  under  paragraph  453. — T.  D.  27557 
(G.  A.  6417). 


SCHEDULE    N SUNDRIES.  721 

Toys — Commercial  Understanding. — There  is  no  commercial  understanding 
as  to  violins  and  accordions  that  would  indicate  which  are  and  whicli  are  not 
toys. 

A  toy  is  an  article  designed  as  a  plaything  fof  children,  and  violins  and 
accordions,  capable  of  being  played  upon  as  musical  instruments  by  one  who 
has  learned  to  play  such  instruments,  are  not  toys  and  are  dutiable  as  musical 
instruments,  under  paragraph  453,  regardless  of  their  size,  the  quality  of  their 
tone,  their  price,  or  the  cheapness  of  their  construction. — T.  D.  22765  (G.  A. 
4855). 

Toy  Watcli  Chains. — Small  brass  chains  costing  less  than  2  cents  each, 
designed  and  intended  for  the  amusement  of  children  in  play,  and  imported 
attached  to  or  separate  from  toy  watches,  are  dutiable  at  35  per  cent  ad  valorem 
under  paragraph  418,  and  not  at  GO  per  cent  ad  valorem  under  paragraph  434  as 
jewelry.— T.  D.  2G335  (G.  A.  6027). 

Whistles  of  pewter,  valued  at  5.25  to  19  francs  per  gross,  held  dutiable  as 
toys  under  paragraph  418.  G.  A.  2406  (T.  D.  14684)  overruled.— T.  D.  29049 
(G.  A.  6771). 

Children's  Workboxes.^Workboxes  furnished  with  sewing  and  mending 
requisites  of  a  character  and  size  suitable  only  for  children's  use  are  dutiable 
as  toys  under  the  provisions  of  paragraph  418. — T.  D.  25770  (G.  A.  5851). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Bonbon  Holders.— Hollow  papier-mach§  rabbits  for  holding  candy,  not 
shown  to  be  universally  known  in  commerce  as  toys,  but  which  are  chiefly  used 
for  the  amusement  of  children,  are  dutiable  as  toys,  and  not  as  manufactures  of 
papier-mache.  U.  S.  v.  Schwartz  (C.  C),  76  Fed.  Rep.,  452.— T.  D.  16353  (G.  A. 
3182). 

Children's  Drinking  Cups  and  Dishes  Composed  of  Tin. — Diminutive 
watering  pots  and  pails,  such  as  are  used  by  children  at  the  seashore,  and  toys, 
spoons,  and  dishes,  are  dutiable  as  toys  and  not  as  manufactures  of  metal. — 
T.  D.  18535  (G.  A.  3991). 

Fans,  Parasols,  and  Scissors. — Doll  fans  are  dutiable  as  toys,  and  not  under 
paragraph  330  as  fans. 

Doll  parasols  are  dutiable  as  toys,  and  not  under  paragraph  360  as  parasols. 

Doll  scissors  about  1  inch  in  length  are  dutiable  as  toys,  and  not  under  para- 
graph 140  as  scissors.— T.  D.  17843  (G.  A.  3777). 

Dolls'  AVigs. — Small  wigs  designed  to  be  glued  to  the  heads  of  dolls  are 
manufactures  of  wool,  and  not  toys.— T.  D.  17842  (G.  A.  3776). 

Glass  Balls  for  Christmas  Trees. — Hollow  glass  spheres  covered  with  tinsel 
and  strung  for  hanging  on  Christmas  trees  (being  about  three-fourths  of  an  inch 
in  diameter  and  too  large  to  be  classed  as  beads)  are  dutiable  as  toys,  and  not 
as  glass  beads.  Shevill  v.  U.  S.  (C.  C),  87  Fed.  Rep.,  192.— T.  D.  15827  (G.  A. 
2927). 

Grotesque  Metal  Figures  of  men,  women,  children,  and  animals,  intended 
for  use  as  paper  weights  or  as  mantel,  desk,  or  table  ornaments,  are  not  free  as 
toys.— T.  D.  16994  (G.  A.  3422). 

Figures  Lithographed  and  stamped  or  cut  from  heavy  paper  or  cardboard, 
representing  men,  women,  and  children  in  costumes,  birds  and  animals,  cats  and 
dogs  in  cradles,  held  dutiable  as  toys,  and  not  as  lithographic  prints. — T.  D. 
18736  (G.  A.  4049). 

Toy  Magic  Lanterns. — Small,  cheaply  made  magic  lanterns  held  to  be  toys,— 
Borgfeldt  v.  U.  S.,  124  Fed.  Rep.,  457. 
60690°— 18— VOL  1 46 


722  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Toy  Paragraph,  Act  1890,  in  Force  Until  1805. — The  goods  are  toys 
imported  subsequent  to  August  28,  1S04,  and  prior  to  January  1,  1895. 

The  provision  for  toys,  in  paragraph  321,  act  of  1894,  contained  tlie  follow- 
ing proviso:  "This  paragraph  shall  not  take  effect  until  January  first,  eighteen 
hundred  and  ninety-five." 

The  appellents  contend  that,  as  there  was  no  special  provision,  in  the  interim, 
under  the  act  of  1894,  toys  became  dutiable  under  the  new  act  accor^ling  to 
component  materials. 

It  seems  very  clear  that  it  was  the  intention  of  Congress  that  toys  should, 
until  January,  1895,  pay  the  duty  provided  for  in  the  act  of  1890 ;  until  the  new 
duty  was  imposed  the  old  duty  should  prevail.  This  is  a  consistent  and 
reasonable  construction,  and  the  other  construction,  which  would  throw  them 
into  a  large  number  of  general  cla.sses,  imposing  different  rales  of  duty,  is  an 
unreasonable  one.— T.  D.  18538  (G.  A.  3994). 

Toys. — The  fact  that  a  "toy"  broadly  defined  is  an  article  mainly  intended 
for  the  amusement  of  children  does  not  warrant  the  conclusion  that  anything 
chiefly  used  to  decorate  an  object  designed  to  amuse  children  is  to  be  classed 
as  a  toy. — Wanamaker  v.  Cooper  (C.  C),  69  Fed.  Rep.,  465. 

Agate  Marbles  are  toys.— T.  D.  11S60  (G.  A.  851). 

Bisque  Figures  of  Babies  iu  various  postures,  not  designed  for  the  amuse- 
ment of  children,  but  as  household  ornaments  or  bric-a-brac,  are  not  toys. — 
T.  D.  13805  (G.  A.  1999). 

Bracelets. — Children's  bracelets  with  bangles  held  not  to  be  toys. — T.  D. 
12965  (G.  A.  1516). 

Dolls'  Wigs  composed  of  goat  hair  attached  to  a  cotton  foundation  are 
dutiable  as  manufactures  of  goat  hair  and  not  as  toys. — T.  D.  14921  (G.  A. 
2550 ). 

Floroscopes  and  Microscopes. — Certain  small  telescopes  and  floroscopes  or 
microscopes  held  not  to  be  toys.— T.  D.  14153  (G.  A.  2152). 

India-Rubber  Dolls. — Dolls  composed  of  India  rubber  are  dutiable  as  such, 
and  not  as  manufactures  of  India  rubber. — T.  D.  12026  (G.  A.  939). 

Jouets  a  Musique  and  jouets  a  musique  a  Manivelle,  music  boxes,  are  toys. — 
T.  D.  13197  (G.  A.  1618). 

Magic-Lantern  Slides  about  2  inches  wide  by  7  inches  long  held  to  be  duti- 
able as  manufactures  of  glass,  and  not  as  toys.  T.  D.  10859  (G.  A.  354),  T.  D. 
12711  (G.  A.  1300)  reversed;  In  re  Borgfeldt  (65  Fed.  Rep.,  791).— T.  D.  15081 
(G.  A.  2634). 

Music  Boxes,  small  in  size,  of  inferior  quality,  plnying  less  than  six  tunes, 
not  musically  accurate,  wound  with  a  key  permanently  affixed  to  the  outside  of 
the  box,  easily  operated  by  a  child  and  costing  8.35  francs  or  less  each,  are 
dutiable  as  toys,  and  not  as  manufactures  of  metal.  Jacot  v.  U.  S.  (C.  C),  65 
Fed.  Rep.,  415. 

Post  Horns  of  brass,  intended  to  give  bugle  calls  and  coaching  blasts,  are 
not  toys.— T.  D.  13241  (G.  A.  1062). 

Small  Trick  Glasses  held  to  be  toys,  and  not  manufactures  of  glass. — T.  D. 
14942  (G.  A.  2571). 

Wax  Figures. — Wachs  Jesukinder,  compo.sed  of  wax  witli  a  small  piece  of 
cloth  about  the  loins,  intended  to  represent  the  child  Jesus,  held  to  be  toys,  and 
not  manufactures  of  wax.— T.  D.  14687  (G.  A.  2409). 


SCHEDULE    N SUNDRIES.  723 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Earthenware  Toys. — The  question  whether  small  earthenware  cups,  saucers, 
mugs,  and  plates  having  on  them  letters  of  the  alphabet  and  figures  of  animals 
or  the  like  are  "  toys  "  or  "  earthenware  "  depends  upon  the  commercial  mean- 
ing of  the  word  "  toys  "  if  that  differs  from  the  ordinary  meaning.  Decided  in 
this  case  to  be  toys  and  not  earthenware.— Cadwalader  v.  Zeh,  151  U.  S.,  171. 

India-Rubber  Balloons,  Uninflated. — In(lia-rul)ber  bags  or  pouches  not  in- 
flated when  imported,  but  intlated  by  means  of  a  machine,  after  importation, 
with  a  gas  made  from  zinc  and  sulphuric  acid,  and  after  inflation  the  predomi- 
nating use  being  as  toys  for  children,  known  as  gas  balloons,  are  dutiable  as 
articles  of  India  rubber,  and  not  as  toys.  Vanacker  v.  Seeberger  (C.  C),  40 
Fed.  Rep.,  57;  Paturel  v.  Robertson  (C.  C),  41  Fed.  Rep.,  329.— T.  D.  10SS9 
(G.  A.  384). 

343.  Emery  grains  and  emery,  manufactured,  ground,  pulverized,  or 
refined,  1  cent  per  pound;  emery  wheels,  emery  files,  emery  paper,  and 
^^^^    manufactures  of  which  emery  or  corundum  is  the  component  material  of 
chief  value,  20  per  centum  ad  valorem. 

432.  Emery  grains  and  emery,  manufactured,  ground,  pulverized,  or 
refined,  1  cent  per  pound;  emery  wheels,  emery  files,  and  manufactures 
of  which  emery  or  corundum  is  the  component  material  of  chief  value, 
25  per  centum  ad  valorem ;     *     *     *. 

419.  Emery  grains,  and  emery  manufactured,  ground,  pulverized,  or 
refined,  1  cent  per  pound ;  emery  wheels,  emery  files,  and  manufactures 
of  which  emery  is  the  component  material  of  chief  value,  25  per  centum 
ad  valorem. 

322.  Emery  grains,  and  emery  manufactured,  ground,  pulverized,  or 
refined,  eight-tenths  of  1  cent  per  pound. 

437.  Emery  grains,  and  emery  manufactured,  ground,  pulverized,  or 
refined,  1  cent  per  pound. 

426.  Emery  grains,  and  emery  manufactured,  ground,  pulverized,  or 
refined,  1  cent  per  pound. 


1894 
1890 
1883 


DECISIONS  UNDER  THE  ACT  OF  1897. 

Needle  Sharpeners — Emery  Bags. — We  sustain  the  claim  of  protestants 
that  duty  should  have  been  assessed  under  paragraph  419  as  "  manufactures  of 
which  emery  is  the  component  material  of  chief  value." — Ab.  25312  (T.  D.  31498). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Corundum  Dental  Goods. — Amalgam  grains  and  iiellets,  wheels,  and  buttons, 
composed  of  corundum  and  shellac  (corundum  chief  value),  all  used  in  dental 
work,  held  to  be  dutiable  as  manufactures  of  metal  and  not  as  nonenumerate<l 
articles.— T.  D.  15144  (G.  A.  2670). 

Emery  Fillet,  composed  of  flax,  cotton,  emery,  and  cement  (emery  chief 
value),  used  in  grinding  card  clothing,  is  a  nonenumerated  article. — T.  D. 
12708   (G.  A.  1357). 

Emery  Wheels  and  Emery  Paper. — Emery  wheels,  composed  of  emery  and 
cement  (emery  chief  value),  are  dutiable  as  emery. 

Emery  paper  is  dutiable  as  paper. — T.  D.  15244  (G.  A.  2737). 


1913 


344.  Firecrackers  of  all  kinds,  6  cents  per  pound;  bombs,  rockets, 
Roman  candles,  and  fireworks  of  all  descriptions,  not  specially  provided 
for  in  this  section,  10  cents  per  pound;  the  weight  on  all  the  foregoing 
to  include  all  coverings,  wrappings,  and  packing  material. 


724  DIGEST   OF   CUSTOMS  DECISIONS. 


1909 

1897 
1894 


433.  Firecrackers  of  all  kinds,  8  cents  per  pound ;  Iminhs,  rockets, 
Roman  candles,  and  fireworks  of  all  descriptions,  not  specially  provided 
for  in  this  section,  12  cents  per  pound  ;  the  weifrlit  on  all  the  foregoing 
to  include  all  coverings,  wrappings,  and  packing  material. 

420.  Firecrackers  of  all  kinds,  S  cents  per  pound,  the  weight  to  include 
all  coverings,  wrappings,  and  packing  material. 

323.  Firecrackers  of  all  kinds,  50  per  centum  ad  valorem,  but  no  allow- 
ance shall  be  made  for  tare  or  damage  thereon. 


438.  Firecrackers  of  all   kinds,  8  cents  per  pound,   but  no  allowance 
shall  be  made  for  tare  or  damage  thereon. 


1890 

1883         431.  Firecrackers  of  all  kinds,  100  per  centum  ad  valorem. 
DECISIONS  UNDER  THE  ACT  OF  1909. 

Day  Shells. — Spherical  shells  containing  a  figure  representing  a  flag  or  some 
other  (li)ject,  made  of  paper,  wood,  and  lead,  a.s.ses.sed  as  fireworks  under  para- 
graph 433,  were  held  iluUable  as  manufactui'es  of  paper  (par.  420). — Ab. 
33162  (T.  D.  33660). 

Night  Shells. — The.se  fireworks,  called  night  shells,  were  held  to  be  made  of 
paper  or  that  paper  is  the  component  material  of  chief  value.  There  is,  how- 
ever, no  evidence  of  record  as  to  what  is  the  component  material  of  chief  value 
in  these  night  shells.  On  the  record  they  could  not  properly  be  held  dutiable 
under  paragraph  420.— U.  S.  v.  Wilfred  Schade  &  Co.  (Ct.  Cust.  Appls.),  T.  D. 
35439;  (G.  A.  Ab.  37029)  T.  D.  34984  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Chinese  Bombs  composed  of  gunpowder  and  bamboo,  the  bamboo  being  the 
component  of  chief  value,  are  dutiable  as  manufactures  of  wood  imder  para- 
grai)h  208.  and  are  not  dutiable  by  similitude  to  firecrackers. — T.  D.  24083 
(G.  A.  5237). 

Fireworks. — So-called  brilliant  star  matches,  gold  matches,  brilliant  green 
matches,  bengalische  matches,  and  meteor  matches  are  not  dutiable  as  matches 
under  paragraph  423,  but  are  fireworks  dutiable  at  the  rate  of  20  per  cent  ad 
valorem,  under  section  6,  as  unenumerated  manufactured  articles.  Such  arti- 
cles are  made  and  used  only  as  pyrotechnical  playthings  and  have  no  practical 
use  whatever.     G.  A.  4343  cited  and  followed.— T.  D.  22874  (G.  A.  4885). 

Bengal  sticks,  brilliant  sticks,  and  bicycle  protectors  consisting  of  paper 
cylinders  inclosing  fulminates  are  dutiable  as  nonenumorated  manufactured 
articles  at  20  per  cent,  section  6.— T.  D.  20652  (G.  A.  4343). 

Rcokets,  gerbes,  Roman  candles,  turbillions,  and  similar  fireworks  composed 
of  bamboo,  paper,  and  explosives,  dutiable  at  20  per  cent  as  noneiuimerated 
manufactured  articles ;  those  compo.se<l  of  paper  and  explosives  dutiable  at  35 
per  cent  as  manufactures  of  paper.  Neither  dutiable  as  fireworks. — T.  D.  19904 
(G.  A.  4234). 

Sparklers  or  Sparklets. — A  mixture  of  iron  filings,  magnesium,  aluminum, 
nitrate  of  barium,  and  gum,  attached  to  a  thin  .strip  of  metal  to  serve  as  a 
handle,  constituting  what  are  known  as  "  sparklers  "  or  "  sparklets,"  were  not 
dutiable  as  toys  under  paragraph  418,  but  as  manufactures  of  metal  under 
paragraph  193. 

In  composition,  in  manufacture,  and  in  the  effects  to  be  produced  sparklers 
differ  in  no  essential  particular  from  fireworks — in  fact  they  are  fireworks  and 
Just  as  capable  of  furni.shing  amusement  to  adults  as  are  pinwheels,  serpents. 


SCHEDULE    N SUNDRIES.  725 

gerbes,  Roman  candles,  or  other  devices  which  are  made  to  please  the  eye  with 
bj-illiaut  lights,  colored  fires,  and  dazzling  scintillations.— Illfelder  &  Co.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31115;  (G.  A.  GSS5)  T.  D.  29025  affirmed. 

345.  Matches,  friction  or  Incifer,  of  all  descriptions,  per  gross  of 
one  hundred  and  forty-four  boxes,  containing  not  more  than  one  hun- 
dred matches  per  box,  3  cents  per  gross ;  when  imported  otherwise  than 
in  boxes  containing  not  more  than  one  hundred  matches  each,  three 
eighths  of  1  cent  per  one  thousand  matches ;  wax  matches,  fusees,  wind 
matches,  and  all  matches  in  books  or  folders  or  having  a  stained,  dyed, 
or  colored  stick  or  stem,  and  tapers  consisting  of  a  wick  coated  with 
an  inflammable  substance,  and  night  lights,  25  per  centum  ad  valorem: 
1913  Provided,  That  in  accordance  with  section  ten  of  "An  Act  to  provide 
for  a  tax  upon  white  phosphorus  matches,  and  for  other  purposes,"  ap- 
proved April  ninth,  nineteen  hundred  and  twelve,  white  phosphorus 
matches  manufactured  wholly  or  in  part  in  any  foreign  country  shall 
not  be  entitled  to  enter  at  any  of  the  ports  of  the  United  States,  and  the 
importation  thereof  is  hereby  prohibited :  Provided  further.  That  nothing 
in  this  Act  contained  shall  be  held  to  repeal  or  modify  said  Act  to  pro- 
vide for  a  tax  upon  white  phosphorus  matches,  and  for  other  purposes, 
approved  April  ninth,  nineteen  hundred  and  twelve. 

430.  Matches,  friction  or  lucifer,  of  all  descriptions,  per  gross  of 
one  hundred  and  forty-four  boxes,  containing  not  more  than  one  hun- 
dred matches  per  box,  0  cents  per  gross;  when  imported  otherwise  than 
in  boxes  containing  not  more  than  one  hundred  matches  each,  three- 
fourths  of  1  cent  per  one  thousand  matches;  wax  and  fancy  matches 
and  tapers,  35  per  centum  ad  valorem. 

423.  Matches,    friction   or   lucifer,    of   all    descriptions,    per    gross    of 

one  hundred  and  forty-four  boxes,  containing  not  more  than  one  hun- 

1897     dred  matches  per  box,  8  cents  per  gross;  when  imported  otherwise  than 

in  boxes  containing  not  more  than  one  hundred  matches  each,  1  cent  per 

one  thousand  matches. 

320.  Matches,  friction  or  lucifer,  of  all  descriptions,  20  per  centum  ad 
valorem. 


1894 


441.  Matches,    friction    or    lucifer,    of    all    descriptions,    per    gross    of 

one  hundred  and  forty-four  boxes,  containing  not  more  than  one  hun- 

1890    dred  matches  per  box,  10  cents  per  gross ;  when  imported  otherwise  than 

in  boxes  containing  not  more  than  one  hundred  matches  each,  1  cent  per 

one  thousand  matches. 

(408.  Candles  and  tapers  of  all  kinds,  20  per  centum  ad  valorem. 
433.  Friction  or  lucifer  matches  of  all  descriptions,  35  per  centum  ad 
valorem. 

White  Phosphorus  Matches. 

Section  1.  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the 
United  States  of  America  in  Congress  assembled,  That  for  the  purposes  of  this 
Act  the  words  "  white  phosphorus  "  shall  be  understood  to  mean  the  common 
poisonous  white  or  yellow  phosphorus  used  in  the  manufacture  of  matches  and 
not  to  include  the  nonpoisonous  forms  or  the  nonpoisonous  compounds  of  white 
or  yellow  phosphrus. 

******* 

Sec.  10.  That  on  and  after  January  first,  nineteen  hundred  and  thirteen, 
white  phosphorus  matches,  manufactured  wholly  or  in  part  in  any  foreign 
country,  shall  not  be  entitled  to  entry  at  any  of  the  ports  of  the  United  States,- 
and  the  importation  thereof  is  hereby  prohibited.  All  matches  imported  into 
the  United  States  shall  be  accompanied  by  such  certificate  of  official  inspection 
by  the  Government  of  the  country  in  which  such  matches  were  manufactured 
as  shall  satisfy  the  Secretary  of  the  Treasury  that  they  are  not  white  phos- 
phorus matches.     The  Secretary  of  the  Treasury  is  authorized  and  directed  to 


726  DIGEST   OF   CUSTOMS  DECISIONS. 

Itrescribe  such  regulations  as  may  be  necessary   for  the  enforcement  of  the 
provisions  of  this  section. 

Sec.  11.  That  after  January  first,  nineteen  hundred  and  fourteen,  it  shall  be 
unlawful  to  export  from  the  United  States  any  white  pliosphorus  matches.  Any 
person  guilty  of  violation  of  this  section  shall  be  liiiecl  not  less  than  $1,000  and 
not  more  than  $r),000,  and  any  white  phosphorus  matches  exported  or  attempted 
to  he  exported  shall  be  confiscated  to  the  United  States  and  destroyed  in  such 
manner  as  may  be  prescribed  by  the  Secretary  of  the  Treasury,  who  shall  have 
power  to  issue  such  regulations  to  customs  officers  as  are  necessary  to  the 
enforciMnent  of  this  section. 

it:  *****  itl 

Sec.  13.  That  if  any  manufacturer  of  white  phosphorus  matches  or  any 
importer  or  exporter  of  matches  shall  omit,  neglect,  or  refuse  to  do  or  cause  to 
lie  done  any  of  the  things  required  by  law  in  carrying  on  or  conducting  his 
business,  or  shall  do  anything  by  this  Act  prohibited,  if  there  be  no  specific 
penalty  or  punishment  imposed  by  any  other  section  of  this  Act  for  the  neglect- 
ing, omitting,  or  refusing  to  do,  or  for  the  doing  or  causing  to  be  done  the  thing 
required  or  prohibited,  he  shall  be  fined  $1,000  for  each  offense,  and  all  the 
white  phosphorus  matches  owned  by  him  or  in  which  he  has  any  interest  as 
owner  shall  be  forfeited  to  the  United  States. 

Sec.  14.  That  all  fines,  penalties,  and  forfeitures  imposed  by  this  Act  may  be 
recovered  in  any  court  of  competent  jurisdiction. 

Approved  April  9,  1912. 

For  regulations  governing  the  importation  and  exportation  of  matches,  see 
arts.  533  to  536,  Customs  Regulations,  1915. 

DECISIONS  UNDER  THIO  ACT  OF  1913. 

Matches  with  Colored  Sticks. — Matches  having  red  sticks  or  stems,  im- 
ported in  boxes  containing  less  than  100  each,  claimed  to  be  subject  to  duty  at 
the  rate  of  3  cents  per  gross  under  the  provision  in  paragraph  345  for  friction 
and  lucifer  matches  of  all  descriptions.  Held  dutiable  at  the  rate  of  25  per  cent 
ad  valorem  under  the  provision  in  the  same  paragraph  for  matches  having 
colored  sticks  or  stems,  that  provision  being  the  narrower  and  more  specific 
of  the  two.— T.  D.  35097  (G.  A.  7G69). 

Matclics. — Friction  matches  with  stained  sticks  were  held  properly  classi- 
fied at  25  per  cent  ad  valorem  under  paragraph  345.— Ab.  30708  (T.  D.  34871). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Fancy  Matches. — The  matches  of  the  importation  called  "  Wind  Flamers  " 
come  within  the  definition  of  "  fancy  "  matches  as  fixed  by  this  court.  United 
Cigar  Stores  Co.  et  al.  v.  U.  S.  (4  Ct.  Cust.  Appls.,  G6;  T.  D.  33311).  The 
friction  safety  matches  with  colored  sticks  are  not  "  fancy  "  matches. — U.  S. 
V.  Masson  (Ct.  Cust.  Appls.),  T.  D.  34103;  (G.  A.  Ab.  33553)  T.  D.  33738 
modified. 

"Fancy"  is  the  antonym  of  "  i)lain,"  "common,"  "ordinary,"  "staple,"  and 
to  say  that  a  thing  is  "  fancy  "  implies  that  it  has  a  valu(>  or  has  characteristics 
not  found  in  the  article  of  simpler  type. 

No  commercial  designation  is  shown.  The  goods  have  no  quality  which  is 
not  found  in  the  ordinary  safety  match  of  trade,  and  they  have  the  same  com- 
mon use.  The  duty  imposed  on  fancy  matches  was  intended  to  fall  on  matches 
that  served  some  purpose  not  answered  by  the  ordinary  article.     The  importa- 


SCHEDULE   N SUNDRIES.  727 

tion  is  dutiable  at  three-fourtlis  of  1  cent  per  thousand  under  paragrapli  436. — 
United  Cigar  Stores  Co.  et  al  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33311;  (G.  A. 
Ab.  2S911)  T.  D.  32645,  (G.  A.  Ab.  2S971)  T.  D.  32655,  and  (G.  A.  Ab.  29212) 
T.  D.  32681,  all  following  T.  D.  31017  (G.  A.  7116),  reversed. 

Matches  with  Colored  Sticks. — Safety  matches,  colored  or  uncolored  or  with 
varicolored  stems,  dutiable  under  paragraph  436  at  the  rate  of  6  cents  per 
gross  boxes  or  three-fourths  of  1  cent  per  1,000,  depending  upon  whether  they 
are  imported  in  boxes  or  otherwise  than  in  boxes. — Dept.  Order  (T.  D.  33633). 

Night  Lights — Tapers. — Cylindrical  cotton  wicks  about  5^  inches  long  and 
of  about  the  same  diameter  as  the  ordinary  wax  taper,  both  ends  of  which 
have  been  dipped  in  wax,  were  held  properly  classified  as  tapers  under  para- 
graph 436.— Ab.  32438  (T.  D.  33433). 

Metal  appears  to  be  an  essential  part  of  this  night  light,  and  as  the  article 
is  not  specifically  enumerated  elsewhere  it  falls  directly  within  the  provisions 
of  paragraph  199  as  an  article  composed  in  part  of  metal. — U.  S.  v.  Borgfeldt 
&  Co.  (Ct.  Cust.  Appls.),  T.  D.  32990;  (G.  A.  Ab.  29597)  T.  D.  32780  reversM. 

Metal  forms  not  only  a  very  considerable  part  of  the  merchandise,  but  is,  in 
fact,  a  very  important,  substantial,  and  material  constituent  of  the  goods.  Para- 
graph 199  is  clearly  applicable. — U.  S.  v.  American  Import  Co.  (Ct.  Cust. 
Appls.),  T.  D.  32912;  (G.  A.  Ab.  29614)  T.  D.  32780  reversed. 

The  merchandise  consisted  of  short,  thick  tapers  commercially  known  as  night 
lights,  composed  of  a  cotton  wick  and  paraffin,  each  taper  having  a  metal  plate 
covering  the  bottom  of  the  wick  and  incased  in  a  paper  cup.  Thes«  were  im- 
properly assessed  as  tapers  and  as  being  dutiable  under  paragraph  436,  and 
were  protested  as  nonenumerated  manufactured  articles.  Paragraph  480  is 
what  is  known  as  a  "  catch-all  paragraph,"  designed  to  cover  nonenumerated  un- 
manufactured and  partially  or  wiiolly  manufactured  articles,  and  we  think  is 
less  specific  than  paragraph  199.  It  follows,  therefore,  that  as  between  these 
two  paragraphs  these  night  lights  were  dutiable  under  the  earlier  paragraph, 
but  as  a  case  must  be  tried  upon  the  issues  made  by  the  protest  and  these  issues 
having  failed  here,  the  protest  can  not  be  sustained. — U.  S.  v.  Park  &  Tillord 
Ct.  Cust.  Appls.),  T.  D.  32907;   (G.  A.  Ab.  28017)  T.  D.  32346  reversed. 

In  construction  and  in  use  "  night  lights  "  partake  more  of  the  characteristic 
features  of  oil  lamps  than  of  tapers,  and  neither  in  material  nor  in  the  use  to 
which  they  are  commonly  applied  are  they  similar  to  tapers.  They  are  dutiable 
as  unenumerated  manufactured  articles  under  paragraph  480. — U.  S.  v.  Godillot 
&  Co.  (Ct.  Cust.  Appls.),  T.  D.  32382;  (G.  A.  Ab.  25655)  T.  D.  31624  affirmed. 

Sanctuary  Lights. — The  term  "  tapers,"  as  used  in  paragraph  436,  does  not 
apply  to  sanctuary  lights,  so  called,  consisting  severally  of  a  china  base  or 
stand,  a  wire  implement,  and  a  quantity  of  wicks  composed  of  a  bamboo  core 
covered  with  braided  cotton  and  coated  with  wax  or  paraffin,  cotton  being  the 
component  material  of  chief  value.  Cases  on  tapers  reviewed.  U.  S.  v.  Godillot 
(T.  D.  32382)  followed.  Ab.  28938  (T.  D.  32655)  overruled.— T.  D.  33119  (G.  A. 
7422). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Night  Lights,  composed  chiefly  of  stearin,  a  manufacture  of  tallow,  held  to 
be  properly  classifiable  as  nonenumerated  manufactured  articles  under  section 
6,  and  not  under  paragraph  279  as  tallow  by  similitude.  Fairbanks  v.  Spaulding 
(19  Fed.  Rep.,  416)  ;  Strohmeyer's  case,  G.  A.  6724  (T.  D.  28797)  ;  Baucel  v. 
U.  S.  (T.  D.  30124).— T.  D.  30332  (G.  A.  6974). 


728  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDKU  THH  ACT  OF  1894. 

Night  Tapers  coiuposetl  of  wax,  wood  or  cork,  and  metal  are  not  dutiable 
under  paragraph  177  as  niiinufactures  of  metal,  the  metal  being  merely  inci- 
dental or  auxiliary,  but  rather  as  manufactures  of  cork  and  wax  (par.  351), 
these  constituents  being  the  chief  features. — T.  D.  1S13G  (G.  A.  3S93). 

DECISIONS  UNDER  THE  ACT  OP  1890. 

Candle  IVIatches  about  3  inches  long,  consisting  of  a  cotton  wick  covered  with 
wax,  the  tip  coated  with  a  preparation  by  means  of  which  it  can  be  ignited 
with  friction,  connnerclally  known  as  five-minute  candle  matches,  are  dutiable 
as  matches  and  not  as  manufactures  of  wax. — T.  D.  14214  (G.  A.  2178). 

Friction  Matches — Certain  Lighting  Tapes  Dutiable  As. — A  wax-coated 
cotton  tape  or  ribbon,  having  attaclied  thereto  at  regular  intervals  a  prepara- 
tion similar  to  that  contained  on  friction  matches,  held  to  be  dutiable  as  fric- 
tion matches  and  not  as  a  manufacture  of  wax. — T.  D.  14223  (G.  A.  2187). 

346.  Percussion  caps,  cartridges,  and   cartridge  shells  empty,  15  per 
1913     centum  ad  valorem  ;  blasting  cajis,  $1   jn-r  thousand  ;  nuniiig,  blasting,  or 
safety  fuses  of  all  kinds.  15  per  centinn  ad  valorem. 

437.  Percussion  caps,   cartridges,   and   cartridge   shells   euijity,   30  per 
-.nnn    centuui  ad  valorem;  blasting  caps,  .$2.25  per  thousand;  miinng,  blasting, 
or  safety  fuses  of  all  kinds,  not  composed  in  chief  value  of  cotton,  35  per 
centum  ad  valorem. 

,j.__        424.  Percussion  caps,  30  per  centum   ad   valorem;   cartridges,  35  per 
centum  ad  valorem ;  blasting  caps,  $2.36  per  one  thousand  caps. 

327.  Percussion  caps,  30  per  centum  ad  valorem  ;  blasting  caps,  $2.07 
per  thousand  caps. 

1890         442.  Percussion  caps,  40  per  centum  ad  valorem. 

1883        474.  Percussion  caps,  40  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Safety  Fuses. — Small  fuses  of  steel  about  G  inches  in  length  and  2  inches  in 
diameter,  pointed  at  one  end  and  having  the  shape  of  an  ammunition  shell, 
divided  into  four  compartments  and  filled  with  some  very  higli  explosive  to  be 
inserted  in  big  gun  ammunition  shells  to  explode  them,  tested  for  safety  by 
dropping  them  at  a  distance  of  ,30  feet  onto  a  steel  plate,  classified  as  manu- 
factures of  metal  under  paragraph  199,  were  held  dutiable  as  safety  fu.ses  (par. 
437).— Ab.  37598. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cartridges  for  Miniature  Guns  and  Pistols. — Paragraph  424  covers  car- 
tridges for  miniatui'e  guns  and  pistols. — T.  D.  247G8  (G.  A.  5467). 

Fuses  composed  in  chief  value  of  gutta-percha,  used  for  blasting  purposes  by 
being  connected  with,  and  adapted  to  explode,  a  detonator,  which  in  turn  fires  a 
fulminate,  are  not  dutiable  under  paragraph  421  as  fulminates,  fulminating 
powder,  or  like  articles,  but  are  dutiable  at  tlie  rate  of  35  per  cent  ad  valorem 
under  paragraph  4.50  as  manufactures  in  chief  value  of  gutta-percha.  T.  D. 
15158  (G.  A.  2684)  and  T.  D.  6213  followed.— T.  D.  24156  (G.  A.  5258). 

Safety  Fuse. — The  term  "gutta-percha,"  as  used  in  paragraph  450,  has 
reference  to  commercial  gutta-percha. 

Certain  safety  fuse  held  to  be  in  chief  value  of  gutta-percha  and  dutiable  as 
manufactures  of  that  substance  under  paragraph  450. — T.  D.  29095  (G.  A.  6778). 


1894 


SCHEDULE   N SUNDRIES. 


729 


DECISIONS  UNDER  THE  ACT  OF  1890. 

Fulminate — Blasting  Caps  or  Detonators  not  Dutiable  as. — Blasting  caps 
or  detonators,  composed  of  fulminate  and  copper  (fulminate  chief  value),  are 
dutiable  as  manufactures  of  copper  (manufactures  of  fulminate  not  being  pro- 
vided for),  and  not  as  fulminate.— T.  D.  15158  (G.  A.  2684). 

Detonators  are  not  percussion  caps.  T.  D.  14407  (G.  A.  2291)  ;  T.  D.  14550 
(G.  A.  2342). 

34  7,  Feathers  and  downs,  on  the  skin  or  otherwise,  crude  or  not 
dressed,  colored,  or  otherwise  advanced  or  manufactured  in  any  manner, 
not  specially  provided  for  in  this  section,  20  per  centum  ad  valorem ; 
when  dressed,  colored,  or  otherwise  advanced  or  manufactured  in  any 
manner,  and  not  suitable  for  use  as  millinery  ornaments,  including 
quilts  of  down  and  manufactures  of  down,  40  per  centum  ad  valorem ; 
artificial  or  ornamental  feathers  suitable  for  use  as  millinery  ornaments, 
artificial  and  ornamental  fruits,  grains,  leaves,  flowers,  and  stems  or 
parts  thereof,  of  whatever  material  composed,  not  specially  provided  for 
1913  in  this  section,  60  per  centum  ad  valorem ;  boas,  boutonnieres,  wreaths, 
and  all  articles  not  specially  provided  for  in  this  section,  composed 
wholly  or  in  chief  value  of  any  of  the  feathers,  flowers,  leaves,  or  other 
material  herein  mentioned,  60  per  centum  ad  valorem :  Provided,  That 
the  importation  of  aigrettes,  egret  plumes  or  so-called  osprey  plumes,  and 
the  feathers,  quills,  iieads,  wings,  tails,  skins,  or  parts  of  skins,  of  wild 
birds,  either  raw  or  manufactured,  and  not  for  scientific  or  educational 
purposes,  is  hereliy  prohibited;  but  this  provision  shall  not  apply  to  the 
feathers  or  plumes  of  ostriches,  or  to  the  feathers  or  plumes  of  domestic 
fowls  of  any  kind. 

438.  Feathers  and  downs  of  all  kinds,  including  bird  skins  or  parts 
thereof  with  the  feathers  on,  crude  or  not  dressed,  colored,  or  otherwise 
advanced  or  manufactured  in  any  manner,  not  specially  provided  for  in 
this  section,  20  per  centum  ad  valorem;  when  dressed,  colored,  or  other- 
wise advanced  or  manufactured  in  any  manner,  including  qiiilts  of  down 
and  other  manufactures  of  down,  and  also  dressed  and  finished  birds 
suitable  for  millinery  ornaments,  and  artificial  or  ornamental  feathers, 
fruits,  grains,  leaves,  flowers,  and  stems  or  parts  thereof,  at  whatever 
material  composed,  not  specially  provided  for  in  this  section,  60  per 
centum  ad  valorem ;  boas,  boutonnieres,  wreaths,  and  all  articles  not 
specially  provided  for  in  this  section,  composed  wholly  or  in  chief  value 
of  any  of  the  feathers,  flowers,  leaves,  or  other  materials  or  articles 
herein  mentioned,  60  per  centum  ad  valorem. 

509.  Birds,  stuffed,  not  suitable  for  millinery  ornaments. 

425.  Feathers  and  downs  of  all  kinds,  including  bird  skins  or  parts 
thereof  with  the  feathers  on,  crude  or  not  dressed,  colored,  or  otherwise 
advanced  or  manufactured  in  any  manner,  not  specially  provided  for  in 
this  Act,  15  per  centum  ad  valoi-em ;  when  dressed,  colored,  or  other- 
wise advanced  or  manufactiired  in  any  manner,  including  quilts  of  down 
1897  ^  and  other  manufactures  of  down,  and  also  dressed  and  finished  birds 
suitable  for  millinery  ornaments,  and  artificial  or  ornamental  feathers, 
fruits,  grains,  leaves,  flowers,  and  stems  or  parts  thereof,  of  whatever 
material  composed,  not  specially  provided  for  in  this  Act,  50  per  centum 
ad  valorem. 
493.  Birds,  stuffed,  not  suitable  for  millinery  ornaments. 

328.  Feathers  and  downs  of  all  kinds,  when  dressed,  colored,  or  manu- 
factured, including  quilts  of  down  and  other  manufactures  of  down,  and 
also  including  dressed  and  finished  birds  suitable  for  millinery  orna- 
ments, and  artificial  and  ornamental  feathers,  fruits,  grains,  leaves, 
flowers,  and  stems,  or  parts  thereof,  of  whatever  material  composed, 
1894  s^^table  for  millinery  use,  not  specially  provided  for  in  this  Act,  35  per 
*  centum  ad  valorem. 

400.  Bird  skins,  prepared  for  preservation,  but  not  further  advanced  in 
manufacture.     (Free.) 

477.  Feathers  and  downs  for  beds,  and  feathers  and  downs  of  all  kinds, 
crude  or  not  dressed,  colored,  or  manufactured,  not  specially  provided  for 
,iu  this  Act.     (Free.) 


1909 


1883  < 


730  DIGEST   OF   CUSTOMS   DECISIONS. 

44.3.  Feathers  iuul  downs  of  all  kinds,  ciude  or  not  dressed,  colored,  or 
ninmifacturod,  not  specially  i»rovi(led  for  in  this  Act,  10  per  centmn  ad 
valorem;  when  dressed,  colore<l,  or  manufactured,  including  quilts  of 
down  and  other  manufactures  of  down,  and  also  includinij  dressed  and 
linished  birds  suitable  for  millinery  ornaments,  and  artilicial  and  orna- 
1890^  mental  feathers  and  llowers,  or  parts  thereof,  of  whatever  nuiterial  com- 
posed, not  specially  provided  for  in  this  Act,  50  per  centum  ad  valorem. 

504.  Birds,  stuffed,  not  suitable  for  millinery  ornaments,  and  bird 
skins,  prepared  for  preservation,  but  not  further  advanced  in  manufac- 
ture.    (Free.) 

567.  Feathers  and  downs  for  beds.     (Free.) 

429.  Feathers  of  all  kinds,  crude  or  not  dressed,  colored  or  manufac- 
tured. 25  per  centum  ad  valorem;  when  dressed,  colored,  or  manufac- 
tured, including  dre.ssed  and  tinished  birds,  for  millinery  ornaments,  and 
artilicial  and  ornamental  feathers  and  llowers,  or  parts  thereof,  of  what- 
ever material  composed,  for  millinery  use,  not  .si)ecially  enumerated  or 
proviiled  for  in  this  Act,  .50  per  centum  ad  valorem. 

G.50.  Befl  feathers  and  downs.     (Free.) 
,      052.  Birds,  stuffed.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  lOl.*?. 

Artificial  Fruit  Pincushions. — The  words  "artificial  and  ornamental,"  modi- 
fying the  word  "  fruits  "  in  paragraph  347,  refer  to  the  per  se  character,  and 
not  the  Intended  use,  of  the  fruits.  That  this  is  true  is  indicated  by  the  fact 
that  in  the  same  paragraph  feathers  in  various  physical  conditions  are  dutiable 
at  one  rate  and  "  artificial  or  ornamental  feathers  suitable  for  use  as  millinery 
ornaments  "  at  another. 

Artificial  and  ornamental  pears  and  apples,  chiefly  used  as  pincushions,  are 
dutiable  as  "artificial  and  ornamental  fruits"  (par.  347). — Morimura  Bros.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  37223;  Ab.  40400  afiirmed. 

Immortelles,  Dyed. — Di'ied  and  dyed  immortelles  are  not  dutiable  as  un- 
enumerated  articles  under  paragraph  3S5,  or  as  artificial  and  ornamental  flowers 
under  paragraph  847»  but  are  dutiable  by  similitude  as  pre.served  cut  flow'ers 
under  paragraph  210. 

Wreaths  ok  Dkikd  and  Dye»  Immortelles. — Wreaths  of  dried  and  dyed  im- 
mortelles, with  straw  frames,  the  frames  being  of  minor  value,  are,  by  virtue 
of  paragraph  3SG,  which  provides  that  certain  mixed-material  articles  shall  be 
assessed  at  the  rate  borne  by  the  material  of  chief  value,  are  dutiable  at  the 
same  rate  as  are  preserved  cut  flowers  under  paragraph  210. — Bayersdorfer  & 
Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36390;  G.  A.  Ab.  3S953  reversed. 

Plumage — Game  Uirds. — Collectors  of  customs  authorized  to  accept  cash 
deposit  in  lieu  of  bond  required  by  T.  D.  33944  of  December  2,  1913,  for  destruc- 
tion of  prohibited  plumage.— Dept.  Order  (T.  D.  35307). 

Rhea  plumage  admitted  if  procured  from  domesticated  birds.  T.  D.  34SS6 
modified.— Dept.  Order  (T.  D.  34913). 

The  plumage  of  the  rhea  or  so-called  South  American  ostrich  prohibited 
importation  under  paragraph  347  of  the  tariff  act.  T.  D.  340.57  modified  accord- 
ingly.—Dept.  Order  (T.  D.  348S6). 

T.  D.  34518  of  June  6,  1914,  not  applicable  to  prohibited  plumage  taken  to 
noncontiguous  foreign  territory. — Dept.  Order  (T.  D.  34748). 

Prohibited  Plumage. — Prohibited  plumage  worn  by  owners  crossing  the 
border  with  a  definite  intention  to  bring  the  same  back  to  the  United  States  not 
an  importation,  and  should  not  be  seized  upon  return  as  a  prohibited  importa- 
tion.—Dept.  Order  (T.  D.  34518). 


SCHEDULE   N SUNDRIES.  731 

Plumage  of  the  English  pheasant,  Indian  peacoclv,  and  i-liea  not  prohibited 
under  paragraph  347.  T.  D.  33944  of  December  2,  1913,  modified  accordingly. — 
Dept.  Order  (T,  D.  34057). 

Prohibition  Against  the  Importation  of  Aigrets  and  Other  Plumage. — 
Instructions  to  collectors  of  customs  relative  to  procedure  in  connection  with 
the  prohibition  against  the  importation  of  the  articles  described  in  the  proviso 
to  paragraph  347.— Dept.  Order  (T.  D.  33944). 

Prohibition  of  Importation  of  Grouse. — Importation  of  unpluclced  grouse 
prohibited  under  paragraph  347.— Dept.  Order  (T.  D.  33810). 

Plumage  described  in  the  proviso  to  paragraph  347  not  entitled  to  entry  upon 
the  production  of  a  certificate  of  ownership. — Dept.  Order  (T.  D.  33799). 

Prohibition  in  paragraph  347  against  importation  of  aigrets,  egret  plumes, 
etc.,  applies  to  such  plumage  contained  in  passengers'  baggage  when  used  as 
trimming  of  hats  or  other  articles  of  wearing  apparel. — Dept.  Order  (T.  D. 
33781). 

Erika  Leaves,  preserved,  classified  under  paragraph  347,  were  claimed  duti- 
able as  moss,  dyed  (par.  372).    Protest  overruled. — Ab.  37556. 

Goose  Quills. — The  merchandise  was  found  to  consist  of  a  goose  quill  15 
inches  long,  colored  green,  with  a  metal  penholder  tip  at  the  end  designed  to 
hold  a  small  pen.  The  feather  is  of  greater  value  than  the  tip.  They  were 
held  properly  classified  as  ornamental  feathers  under  paragraph  347.  Ab.  29S11 
(T.  D.  32830)  noted.— Ab.  38960. 

Mounted  Birds  and  Animals. — Mounted  birds  not  suitable  for  use  as  mil- 
linery ornaments  dutiable  at  the  rate  of  40  per  cent  ad  valorem  under  para- 
graph 347  and  mounted  animals  in  chief  value  of  fur  dutiable  at  the  rate  of  40 
per  cent  ad  valorem  under  paragraph  348. — Dept.  Order  (T.  D.  36184). 

Petals  of  Poppies  Made  of  Silk. — Pieces  of  silk  cut  into  forms  resembling 
petals,  used  for  making  poppies,  classified  under  paragraph  347,  were  claimed 
dutiable  as  manufactures  of  silk  (par.  318).    Protest  overruled. — Ab.  38088. 

Pincushions  made  to  imitate  natural  fruit  so  skillfully  that  they  might  be 
readily  taken  for  natural  fruit  are  properly  dutiable  under  the  provision  in 
paragraph  347  for  "  artificial  and  ornamental  fruits."  G.  A.  4784  (T.  D.  22559), 
G.  A.  4973  (T.  D.  23197),  G.  A.  5894  (T.  D.  25968),  and  U.  S;  v.  Dieckerhoff 
(4  Ct.  Oust.  Appls.,  384;  T.  D.  33796)  cited.— T.  D.  35333  (G.  A.  7716). 

Rubber  Thorns. — It  would  appear  that  the  collector's  classification  of  the 
merchandise  under  the  provision  in  paragraph  347  for  "  artificial  and  orna- 
mental fruits,  grains,  leaves,  flowers,  and  stems  or  parts  thereof,  of  whatever 
material  composed,"  was  correct,  and  we  affirm  his  action. — Ab.  37683. 

Stuffed  Ducklings. — The  goods  are  the  skins  of  ducklings  or  chicks,  which 
skins  have  been  dried  and  stuffed  with  cotton  medicated  with  some  preserva- 
tive. There  is  not  sufficient  evidence  in  the  record  to  support  the  contention 
that  they  are  toys ;  nor  is  there  sufficient  evidence  to  warrant  a  reversal  of  the 
finding  below  that  they  were  dutiable  under  paragraph  347  as  downs  on  the 
skin,  dressed,  not  suitable  for  use  as  millinery  ornaments. — Morimura  Bros.  v. 
U.  S.  (Ct.  Gust.  Appls.),  T.  D.  35437;  (G.  A.  7653)  T.  D.  35016  (T.  D.  34279) 
affirmed.  See  also  Morimura  Bros.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  30900, 
affirming  Ab.  39573. 

The  skins  of  natural  chicks  and  ducklings  with  covering  of  down,  dressed 
and  stuffed  so  as  to  preserve  their  natural  appearance,  are  dutiable  under  the 
provision  in  paragraph  .347  for  down  on  the  skin  "  when  dressed,  colored,  or 
otlierwise  advanced  or  manufactured  in  any  manner  and  not  suitable  for  use 


732  DIGEST   OF   CUSTOMS   DECISIONS. 

as  iiiillliiery  ornaiuents."  :Mtiriinuia  r.  U.  S.  (Ill  Fi'd.,  383;  T.  D.  25872)  hold- 
ing similar  merchandise  entitled  to  free  entry  as  "  birds,  stuffed,  not  suitable 
for  millinery  ornaments "  under  paragraph  493  of  the  tariff  act  of  1897, 
noted.— T.  D.  35016  (G.  A.  7653)  ;  anirmed  by  T.  D.  35437  (Ct.  Gust.  Appls.), 
supra. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Artincial  Aigrets,  made  of  vegetal)le  fiber  and  wire,  designed  for  use  in 
ornamenting  ladies'  hats,  are  artificial  feathers  within  the  meaning  of  para- 
graph 438. 

The  provision  for  "  artificial  or  ornamental  feathers,  fruits,  grains,  leaves, 
flowers,  and  stems,  or  parts  thereof,  of  whatever  material  composed,"  in  para- 
graph 438  is  narrower  and  more  specific  than  the  provision  for  "manufactures 
of  grass  "  in  paragraph  463. 

Held,  therefore,  that  such  artificial  aigrets  are  subject  to  duty  at  the  rnte 
of  60  per  cent  ad  valorem  under  paragraph  438.  Lang  v.  U.  S.  (5  Ct.  Cust. 
Appls.,  — ;  T.  D.  34129)  distinguished.— T.  D.  34217  (G.  A.  7535). 

Artificial  Quill  Feathers. — Feathers  made  of  straw  plaited  and  sewed  upon 
a  piece  of  cottt)n.  and  having  natin-al  quill  stems  to  complete  the  feather  effect, 
were  held  dutiable  UTider  paragrapli  438  (artificial  feathers).— Ab.  24293  (T.  D. 
31090). 

Beech  Leaves  Preserved  li(>ld  properly  classified  under  paragraph  438. — Ab. 
31920  (T.  D.  33338). 

Bird  Skins. — Tlie  so-called  birds  of  paradise  consist  of  only  the  skins  of  the 
iurds  rudely  Icept  in  form  by  stufiing  with  cotton  or  hemp ;  that  they  were  im- 
ported for  millinery  purposes,  and  after  importation  were  specially  dressed  and 
stuffed  by  a  taxidermist. 

The  merchandise  is  not  stuffed  birds  within  the  meaning  of  paragraph  ,509, 
but  bird  skins  specially  provided  for  in  paragraph  438. — Ab.  27718  (T.  D.  32244). 

Boutonnieres  of  dried  natural  flowers,  moss,  and  tinfoil,  classified  as  arti- 
ficial flowers  under  paragraph  438,  were  claimed  dutiable  as  cut  flowers,  pre- 
•crved  or  fresh  (par.  263).     Protest  overruled.— Ab.  30703  (T.  D.  34845). 

Feather  Articles  In  part  of  metal  were  claimed  to  be  dutiable  as  manufac- 
tures in  part  of  nuM:!  under  paragraph  199.  Protests  overruled. — Ab.  25350 
(T.  D.  31524). 

Barbs  of  Feathers  cut  from  quills,  classified  as  crude  feathers  under  para- 
graph 438,  held, dutiable  as  waste  (par.  479).— Ab.  30454  (T.  D.  32943). 

Feather  Pens  held  properly  classified  as  ornamental  feathers  under  para- 
graph 438.— Ab.  29811  (T.  D.  32842). 

Fern  Leaves,  which  have  been  dipped  in  glycerin  for  the  purpose  of  preser- 
vation, and  bleached  ruscus  leaves  were  held  properly  classified  as  ornamental 
leaves  under  paragraph  438.  Bayersdorfer  v.  U.  S.  (175  Fed.,  959;  T.  D. 
30277)  followed.— Ab.  33549  (T.  D.  32767). 

Artificial  Fruits— Filling  Boxes. — Filling  boxes  covered  with  wax  and 
representing  natural  fruits  were  held  dutiable  as  artificial  fruits  under  para- 
graph 438.     Ab.  15235  (T.  D.  28132)  followed.— Ab.  26051  (T.  D.  31757). 

Grass  Aigrets. — Dyed  and  preserved  stypa  grass,  bound  upon  wire  stems  in 
the  form  of  aigrets,  is  dutiable  as  "  articles  composed  wholly  or  in  chief  value 
of  any  of  the  flowers,  leaves,  or  other  materials  or  articles  herein  mentioned  " 
under  paragraph  438.  and  not  as  manufactures  of  grass  under  paragraph  463. — 
T.  D.  31144  (G.  A.  7140). 


SCHEDULE    N SUNDRIES.  733 

Immortelles. — The  dyeing  process  to  which  these  flowers  were  subjected 
were  designed  to  beautify  them  with  new  and  sometimes  brilliant  colorings, 
thereby  improving  and  advancing  rather  than  preserving  their  condition.  They 
are  not  preserved  cut  flowers,  but  are  ornamental  flowers  within  the  meaning  of 
paragraph  438.  Bayersdorfer  &  Co.  v.  U.  S.  (4  Ct.  Oust.  Appls.,  — ;  T.  D. 
38875.  infra).— International  Forwarding  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
33878;  (G.  A.  Ab.  318G3)  T.  D.  33325  aflirmed. 

Some  effect  must  be  given  to  the  words  "  of  whatever  material  composed  " 
in  paragraph  438.  The  effect  of  that  phrase  modifying  the  phrase  "  ornamental 
flowers  not  specially  provided  for  "  extends  this  to  include  articles  composed  in 
any  part  of  a  material  not  common  to  the  natural  or  cut  flower,  and  the  tlye 
or  coloring  matter  here  used  is  not  common  to  cut  flowers.  U.  S.  v.  Bayers- 
dorfer (175  Fed.,  959).— Bayersdorfer  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
33875)  ;  (G.  A.  Ab.  31381)  T.  D.  33217  afflrmed. 

The  yellow  immortelles  were  natural  flowers  simply  dried,  and  as  to  these 
the  claim  for  duty  at  the  rate  of  25  per  cent  ad  valorem  under  paragraph  263 
is  well  founded  and  therefore  sustained.  The  remainder,  having  been  arti- 
ficially colored,  were  properly  assessed  under  paragraph  438. — Ab.  25349  (T.  D. 
81524). 

Isolepsis  Grass  prepared  and  preserved  held  properly  classified  under  para- 
graph 438.  U.  S.  V.  Bayersdorfer  (175  Fed.  Rep.,  959;  T.  D.  30277)  followed.— 
Ab.  30942  (T.  D.  33055). 

Manufactured  Feather  Articles,  AVlngs,  Pompons,  Etc. — The  importation 
consisted  of  feathers,  technically  distinguished  as  quills  and  plumage,  and  they 
were  manufactured  as  ti-immiugs  for  women's  hats.  They  might  be  appro- 
priately described  as  either  quills  or  feathers.  It  must,  however,  be  presumed 
that  paragraph  438  was  enacted  in  view  of  tlie  construction  that  had  been 
theretofoi'e  placed  on  a  like  clause  in  a  previous  tariff  act,  and  articles  such  as 
make  up  the  importation  will  accordingly  be  held  to  be  included  by  intention 
as  feathers  under  that  paragraph  and  to  be  dutiable  as  such;  and  this  the 
more  certainly  since  the  articles  enumerated  along  with  quills  in  paragraph 
463  of  the  law  do  not  point  to  their  proliable  use  in  making  up  women's  hats 
or  bonnets.— Goodman  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31658;  (G.  A. 
7120)  T.  D.  31027  aflirmed. 

Metal  Pots  Containing  Artificial  Flowei'S  composed  in  chief  value  of  metal 
were  held  dutiable  under  the  provision  for  artificial  flowers  of  whatever  mate- 
rill  composed  in  paragraph  438.  Ab.  25350  (T.  D.  31524),  Ab.  31915  (T.  D. 
33338),  Ab.  33994  (T.  D.  33848),  Goodman  v.  U.  S.  (2  Ct.  Cust.  Appls.,  112; 
T.  D.  31658),  and  Tuska  v.  U.  S.  (2  Ct.  Cust.  Appls.,  325;  T.  D.  32053)  cited.— 
Ab.  36527  (T.  D.  34774). 
Millinery  Ornaments. 

AiGKET. — The  term  "  aigret "  embraces  not  only  the  feather  of  the  heron  or 
egret,  but  also  tufts  of  precious  stones  worn  on  the  headdress  of  men  and 
women. 

Glass  Aigrets. — The  glass  aigrets  of  the  importation  are  not  to  be  deemed 
artificial  feathers,  either  because  of  their  name  or  of  the  elfect  they  are  in- 
tended to  produce.  They  are  in  chief  value  of  glass  and  fall  within  the  pro- 
visions of  paragraph  109  as  manufactures  in  chief  value  of  glass. 

FuK  Motifs. — The  fur  motifs  are  not  made  in  imitation  of  feathers,  but  are 
intended  to  be  used  as  ornaments  for  ladies'  hats  and  were  classifiable  as  furs 
prepared  for  use  as  material  under  paragraph  439. — .Tudkins  &  McCormick  Co.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35385;  (G.  A.  Ab.  34520)  T.  D.  34090  and  (G.  A. 
Ab.  35113)  T.  D.  34307  affirmed  as  to  part,  reversed  as  to  part. 


734  DIGEST   OF    CUSTOMS  DECISIONS. 

Oinainciital  Grasses. 

Palm  Leaves,  Bleached  and  Dyed. — The  legislative  history  of  paragraphs 
251,  tariff  act  of  1897,  and  2G3,  tariff  act  of  1909,  sliows  there  was  no  intention 
1o  nial<e  tlie  term  "palms"  cover  palm  leaves,  preserved.  Tliese  articles  of  the 
importation  are  ornamental  leaves  within  the  nn-aniii^'  of  para^'rapli  43S,  and 
therefore  dutiable  as  assessed. 

Natural  Guassks,  Dykd  and  Phkpaked. — Tliese  ornamental  j,'rassi's  serve  the 
same  purpo.ses  as  the  ornamental  grains  and  leaves  enumerated  in  paragraph 
481,  and  they  are  dutiable  thereunder  by  similitude. 

AiGRETS  OF  Dyed  and  Prepared  Grains  and  Grasses. — So  far  as  appears 
from  the  record  and  the  samples  in  evidence  these  aigrets  are  manufactures  of 
metal,  and  therefore  dutiable  under  the  provisions  of  paragraph  199. — Lang 
et  al.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34129;  (G.  A.  Abs.  3U90G  and  30949) 
T.  D.  33055  reversed  as  to  part,  affirmed  as  to  part. 

Ornamental  Leaves. — On  the  authority  of  Bayersdorfer  v.  U.  S.  (175  Fed., 
1)59;  T.  D.  30277),  uva  grass,  cycas,  and  arlca  palm  leaves,  isolepis  leaves,  and 
beech  leaves,  dyed  and  preserved,  were  held  properly  classified  under  para- 
graph 438.— Ah.  33090  (T.  D.  33G44). 

Chainwdorca,  Areca,  and  Adiontum  formofium  leaves,  prepared  or  preserved, 
used  for  decorating  purposes,  classified  as  ornamental  leaves  under  paragraph 
438,  were  claimed  dutiable  as  decorative  or  greenhouse  plants  (pur.  263).  Pro- 
test overruled.  Bayersdorfer  v.  U.  S.  (175  Fed.,  959;  T.  D.  30277)  followed.— 
Ab.  32940  (T.  D.  33594). 

Paper  Leaves. — There  is  no  evidence  that  this  merchandise  has  been  em- 
bossed and  die  cut,  but  even  if  there  were  such  evidence  these  leaves,  simulating 
natural  leaves  as  they  do  and  being  ornamental,  are  more  specifically  described 
in  paragraph  438,  and  they  were  dutiable  thereunder. — Hirshbach  &  Smith  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  341G9;  (G.  A.  Ab.  32291)  T.  D.  33409  affirmed. 

Pig-Bristle  Pompons  and  Aiftrets. — Pigs'  bristles  mounted  on  wire  in  the 
form  of  pompons  or  aigrets,  used  for  millinery  purposes,  were  held  properly 
classified  by  similitude  to  ornamental  feathers  under  paragraph  438. — ^Ab. 
3229G  (T.  D.  33409). 

Statice  Wreaths  are  dutiable  at  GO  per  cent  ad  valorem  under  paragraph 
438.— Dept.  Order  (T.  D.  32742). 

Stuffed  Chicks,  Mounted. — Stuffed  ostrich  chicks,  mounted,  classified  under 
paragraph  480,  were  claimed  to  be  free  of  duty  as  birds,  stuffed,  not  suitable 
for  military  purposes  (par.  509).     Protest  overruled.— Ab.  30625  (T.  D.  32997). 

In  Morimura  v.  U.  S.  (141  Fed.  Rep.,  383;  T.  D.  25872)  the  United  States 
circuit  court  held  that  the  stuffed  skins  of  the  young  domestic  fowl  were  en- 
titled to  free  entry  as  "  birds,  stuffed,  not  suitable  for  millinery  ornaments." 
Paragraph  .509  is  identical  with  paragrapli  493  of  tlie  act  of  1897.— Ab.  25482 
(T.  D.  31568). 

Manufactures  of  Wax. — The  merchandise  consists  of  small  articles  resem- 
bling in  ehape  and  color,  but  not  in  size,  various  fruits  or  vegetables,  and  they 
are  designed  for  use  alone  in  waxing  sewing  thread.  These  articles  do  not 
substantially  simulate  artificial  fruits  and  can  not  be  held  to  be  "  artificial 
fruits"  within  the  meaning  of  paragraph  438.  They  were  properly  lield  duti- 
able as  manufactures  of  wax  under  paragraph  462. — U.  S.  v.  Dieckerhoff,  Raf- 
floer  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  3379G;  (G.  A.  Ab.  31585)  T.  D.  33263 
affirmed. 


SCHEDULE    N SUNDKIES.  735 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Articles  Made  of  Artificial  Flowers. — This  case  involves  the  classification  of 
wreaths,  clusters,  sprays,  bouquets,  aigrets,  pompons,  and  artificial  plants,  made 
of  artificial  leaves,  fruits,  flowers,  and  grasses,  branched  or  bound  together  by 
wire.  Although  the  provisions  for  manufactures  in  chief  value  of  cotton  or  silk 
are  more  specific  than  the  provision  for  articles  in  part  of  metal,  the  goods  here 
fell  within  the  metal  paragraph  (par.  193),  according  to  the  weight  of  the  evi- 
dence.—U.  S.  V.  Edson  Keith  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  34128;  (G.  A.  Ab. 
28964)  T.  D.  32655  affirmed. 

Artificial  Fruits — Fancy  Soap. — Artificial  fruits  in  the  forms  of  apples, 
pears,  peaches,  and  oranges  made  of  soap,  coated  and  colored  with  substances 
that  render  the  forms  impervious  to  water  and  impracticable  for  use  as  soap, 
found  to  be  not  fancy  soap,  and  held  to  be  dutiable  as  artificial  fruits.  G.  A. 
4250  (T.  D.  19985)  overruled.— T.  D.  2.5968  (G.  A.  5894). 

Birds,  Stuft'ed — Not  Suitable  for  Millinei*y  Ornaments. — Birds  which  have 
been  stuffed  with  cotton  or  tow  but  not  wired,  but  so  prepared  as  to  preserve 
their  natural  shape  and  appearance  and  imported  in  the  interest  of  science, 
Held  to  be  stuffed  birds,  not  suitable  for  millinery  ornaments,  and  entitled  to 
free  entry  under  paragraph  493.  G.  A.  5655  (T.  D.  25234)  and  Morimura  v. 
U.  S.  (T.  D.  25872)  cited.— T.  D.  28049  (G.  A.  6.572). 

Boutonnieres. — The  certainty  required  in  a  commercial  designation  is  not 
here  shown,  and  it  appearing  that  the  small  imitation  flowers  of  the  importa- 
tion are  made  of  celluloid  and  attached  to  metal  pins,  designed  to  be  worn  as 
boutonnidres,  and  that  they  are  so  worn  by  adults,  they  can  not  be  taken  to 
be  "  toys  " ;  they  were  dutiable  as  artificial  flowers  under  paragraph  425. — 
Hamburger  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31956;  T.  D.  30804  (C.  C.)  and 
(G.  A.  Ab.  18920)  T.  D.  28998  affirmed. 

Cycas  Palm  Leaves  in  Wreaths. — Cycas  palm  leaves,  which  have  been  sub- 
jected to  processes  that  restore  their  natural  appearance  and  prevent  decom- 
position, are  within  the  provision  in  paragraph  425  for  artificial  or  ornamental 
leaves ;  and  they  are  not  removed  from  this  provision  by  being  arranged  in 
wreaths  on  wire  frames. 

The  preservative  treatment  of  palm  leaves  and  their  arrangement  in  wreaths 
on  wire  frames  do  not  result  in  such  a  change  in  their  character  or  use  as  to 
remove  them  from  the  provision  for  "  leaves  "  in  paragraph  425  to  that  for 
"manufacture"  of  palm  leaf  in  paragraph  449. — Kreshower  v.  U.  S.  (C.  C), 
T.  D.  27826;  Ab.  7780  (T.  D.  26655)  affirmed. 

Eagle  and  Condor  Quills  in  a  crude  state,  which  are  not  used  for  ornamental 
purposes  when  in  that  condition,  are  not  dutiable  as  "  ornamental  feathers " 
under  paragraph  425,  but  under  the  provision  for  crude  feathers  in  the  same 
paragraph.— Spero  v.  U.  S.  (C.  C),  T.  D.  25897;  (G.  A.  .5540)  T.  D.  24910 
reversed. 

Feather  Articles — Articles  in  Part  of  Metal. — Millinery  articles  composed 
principally  of  feathers,  but  in  part  of  wire,  are  dutiable  as  manufactures  "  in 
part "  of  metal  under  paragraph  193.  and  not  as  feathers  advanced  or  manu- 
factured under  paragraph  425. — U.  S.  v.  Berlinger  (C.  C.  A.),  T.  D.  29577; 
T.  D.  29034  (C.  C.)  and  (G.  A.  6537)  T.  D.  27888  affirmed. 

Feather  Beds  and  Pillows. —Beds  and  pillows  composed  of  feathers  and 
cotton,  feathers  component  material  of  chief  value,  duitable  at  50  per  cent  ad 
valorem  under  paragraph  425  and  section  7. — Dept.  Order  (T.  D.  22219). 


730  DIGEST   OF   CUSTOMS   DECISIONS. 

FeatlicT  Hous. — Bnas  iniido  of  fonthers  struiij^  tof^t'tlicr  upon  eoUun  cords 
differ,  of  course,  from  the  constituent  parts  of  tlie  boas  so  made,  but  avoiding 
a  manifest  incongruity  if  tlie  law  were  otherwise  construed,  they  must  be  talien 
to  be  Mice  featliers  in  materials,  quality,  texture,  and  the  use  to  which  they  may 
be  applied,  and  they  were  properly  held  dutiable  in  similitude  as  feathers  under 
section  7. — American  Express  Co.  v.  U.  S.  (Ct.  Oust.  Appls.),  T.  D.  31591; 
(G.  A.  Ab.  22S45)  T.  D.  30110  anirmed. 

Under  section  7,  prescribing  that  "on  articles  not  enumerated,  manufactured 
of  two  or  more  materials,  the  duty  shall  be  assessed  at  the  highest  rate  at  which 
the  same  would  be  chargeable  if  composed  wholly  of  the  component  material 
thereof  of  chief  value,"  Held  that  feather  boas,  which  are  unenumerated  articles 
made  by  stringing  dressed  feathers  upon  a  cotton  cord,  are  by  virtue  of  this 
provision  subject  to  the  duty  applicable  to  "  feathers,  dressed,  or  otherwise  ad- 
vanced or  manufactured,"  under  paragraph  425. — Legg  v.  U.  S.  (C.  C.  A.), 
T.  D.  29004;  T.  D.  2S2G0  (C.  C.)  and  (G.  A.  G4G7)  T.  D.  27G73  affirmed. 

Feather  Hats  in  Part  of  Metal,  classified  under  paragraph  425,  relating  to 
ornamental  feathers,  llowers,  etc.,  were  claimed  to  be  dutiable  under  paragraph 
193  as  articles  in  part  of  metal.     Protests  sustained.— Ab.  22736  (T.  D.  30364). 

Feathers  Advanced. — Goose  feathers  which  have  been  subjected  to  processes 
of  cleansing,  stripping,  and  .splitting  are  advanced  within  the  meaning  of  para- 
graph 425,  and  so  are  dutiable  at  50  per  cent  ad  valorem,  and  not  at  15  per 
cent  ad  valorem  under  the  provisions  of  said  paragraph.  G.  A.  3410  (T.  D. 
16982)  distinguished;  G.  A.  4157  (T.  D.  1941S)  noted.— T.  D.  254G0  (G.  A.  5739). 
Goose  Skins  with  Down. 

Used  Otiikkwise  than  as  Down. — Paragraph  425,  making  feathers  and 
downs  when  dressed,  colored,  or  otherwise  advanced  or  manufactured  in  any 
manner  dutiable  at  50  per  cent,  does  not  extend  to  or  Include  goo.se  skins 
adapted  to  and  employed  for  other  purposes  than  those  for  which  down  is  used. 

When  Used  as  P^'urs  are  Used. — The  evidence  showing  that  the  use  to  which 
goose  skins  such  as  were  here  imported  are  ordinarily  put  is  similar  to  the 
use  of  fur  and  not  to  that  of  down,  they  were  dutiable  by  similitude  under 
paragraph  426  and  according  thus  with  a  long-continued  practice  of  the 
Treasury  Department.— Gross,  Engle  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
31410;  T.  D.  30S0G  (C.  C.)  and  Ab.  22157  (T.  D.  30122)  reversed. 

Ornamental  Grains — Grass  Piquets. — Gra.ss  piquets  used  for  millinery 
purpose.s,  consisting  of  stalks  of  oats  or  wheat,  cut  in  the  milk,  and  gras.ses 
dyed  to  imitate  their  natural  color,  mixed  with  palm  leaf  and  artilicial 
leaves,  and  bound  together  in  bunches  about  15  inches  long,  are  more  specifi- 
cally enumerated  in  paragraph  425,  providing  for  "  artificial  or  ornamental 
fruits,  grains,  leaves,  flowers,  and  stems  or  parts  thereof,  of  whatever  mate- 
rial composed,"  than  under  paragraph  449,  relating  to  manufactures  of  grass, 
palm  leaf,  straw,  weeds,  etc.— Herman  v.  U.  S.  (C.  C.  A.),  T.  D.  25091;  121 
Fed.  Rep.  201  (C.  C.)  and  (G.  A.  4511)  T.  D.  21459  affirmed. 

Imitation  Birds — Artificial  Leaves. — Imitation  birds,  intended  for  millinery 
purposes,  formed  by  covering  wire  frames  with  silk  netting,  to  which  have 
been  added  loops  of  black  silk  or  cotton  resembling  split  straw,  the  whole  orna- 
mented with  gla.ss  beads  and  gelatin  spangles,  are  dutiable  at  60  per  cent  ad 
valorem  under  paragraph  408,  and  not  at  50  per  cent  ad  valorem  under  para- 
graph 425. 

Millinery  ornaments  in  the  form  of  clover  leaves,  composed  of  wire,  silk, 
and  artificial  horsehair  ornamented  with  gelatin  spangles,  are  dutiable  at 
50  per  cent  ad  valorem  under  paragraph  425,  and  not  at  60  per  cent  ad  valorem 
under  paragraph  408.— T.  D.  29098  (G.  A.  0781). 


SCHEDULE    N~  SUNDRIES.  737 

Mechanical  Owls. — In  Ab.  21257  (T.  D.  29763),  assessment  as  an  unenumer- 
ated  mauufaotured  article  under  section  6  was  approved.  In  that  case  the 
question  of  the  applicability  of  paragraph  425  was  not  raised.  It  furnishes  a 
nore  specific  classification  than  section  6.— Ab.  21901  (T.  D.  30037). 

Metal  AVreaths. — The  importation  consisting  of  burial  or  bridal  wreaths 
made  of  wax,  cotton,  tin,  wire,  and  other  metal  did  not  come  within  that 
clause  of  paragraph  425,  limited  to  feathers,  fruits,  grains,  leaves,  flowers,  and 
stems  or  parts  thereof ;  but,  as  appears  from  the  evidence,  being  made  substan- 
tially in  part  of  metal  and  that  metal  gave  shape,  form,  and  name  to  the  articles 
and  determined  their  use,  they  were  dutiable  under  paragraph  193.  Seeberger  v. 
Schlesinger  (152  U.  S.,  581,  587)  cited  and  approved.— U.  S.  v.  Downing,  Judae 
&  Co.  (Ct.  Cust.  Appls.),  T.  D.  31434;  (G.  A.  Ab.  23470)  T.  D.  30691  affirmed. 

Ornamental  Leaves. 

Dyed  or  Bleached  Grasses. — Grasses  bleached  or  dyed,  that  are  intended  for 
ornamental  or  decorative  purposes,  are  classible  as  "  ornamental  leaves  not 
specially  provided  for,"  under  paragraph  425,  rather  than  under  paragraph 
566  ("grasses  not  dressed  or  manufactured"),  or  under  paragraph  449  as 
"  manufactures  "  of  grass. 

Prepared  Palm  Leaves. — Palm  leaves  that  have  been  subject  to  a  process  of 
painting,  etc.,  to  give  them  their  natural  appearance  and  to  prevent  decomposi- 
tion, are  dutiable  as  "  ornamental  leaves  not  specially  provided  for,"  under 
paragraph  425,  rather  than  as  "  palms,  preserved,  suitable  for  decorative  pur- 
poses." 

Same — Wreaths  and  Crosses  Mounted  on  Wire — Articles  in  Part  of 
Metal. — Wreaths  and  crosses  mounted  on  wire  frames  are  dutiable  as  "  orna- 
mental leaves  not  specially  provided  for,"  under  paragraph  425,  rather  than  as 
articles  in  part  of  metal  under  paragraph  193.— U.  S.  v.  Bayersdorfer  (C.  C.  A.), 
T.  D.  30277;  T.  D.  29853  (C.  C.)  reversed  in  part  and  Ab.  15505  (T.  D.  28205) 
aflirmed. 

Crude  Ostrich  Feathers — Ornamental  Feathers — Noscitur  a  Sociis. — 
The  enumeration  in  paragraph  425  of  "  ornamental  feathers,"  together  with 
other  articles,  all  of  which  have  been  advanced  in  condition  in  some  way,  in- 
dicates that  it  was  not  intended  to  include  such  feathers  when  in  a  crude 
state,  and  crude  ostrich  feathers,  which  in  a  crude  state  are  never  used  for 
ornamental  purposes,  are  not  dutiable  under  said  enumeration,  but  under  the 
preceding  provision  in  the  same  paragraph  for  "  feathers  of  all  kinds  crude." — 
Brodie  v.  U.  S.  (C.  C),  T.  D.  25S96 ;  Ab.  3675  (T.  D.  25772)  reversed. 

Paquets  made  of  artificial  flowers  and  metal  wire  held  dutiable  under  para- 
graph 193.  Gage  Bros.  v.  U.  S.  (2  Ct.  Cust.  Appls.,  427;  T.  D.  32174)  fol- 
lowed.—Ab.  28964  (T.  D.  25825). 

Artificial  Flowers,  Pompons,  Paquets,  Etc. — Where  artificial  flowers, 
leaves,  and  the  like  have  taken  on,  through  the  use  of  metal  wire  in  their  con- 
struction, a  new  form  and  shape  and  name,  they  are  to  be  deemed  manufactures 
of  metal ;  and  in  the  present  case,  where  the  evidence  is  sufficient  to  show  that 
0  particular  part  of  the  consignment  falls  within  this  rule,  the  board's  holding 
as  to  this  part  is  modified;  but  proof  failing  as  to  the  real  character  of  the 
remainder  of  the  consignment,  the  board^s  ruling  as  to  this  will  not  be  dis- 
turbed. U..S.  V.  Downing  (1  Ct.  Cust.  Appls.,  337;  T.  D.  31434),— Gage  Bros. 
&  Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32174;  (Ab.  25774)  T.  D.  31675  modified 
ap  to  part,  affirmed  as  to  part. 

Crude  Peacock  Quills. — Only  feathers  which  have  been  dressed,  colored,  or 
otherwise  advanced  or  manufactured  are  subject  to  duty  at  the  rate  of  50  per 
cent  ad  valorem  under  the  provisions  of  paragraph  425. 
60690°— 18— VOL  1 47 


738  DIGEST    OF    CUSTOMS  DECISIONS. 

Peacock  featluTS,  oniaiiu'iiliil  in  chai-aitcr  Imt  in  a  crude  cdndllion,  held  to  be 
dutiable  at  the  rate  of  1")  i)er  cent  ad  valorem  under  said  parajiraph  42.").  Brodie 
V.  U.  S.  (135  Fed.  Uep-.  91^;  T.  D.  LMSOG)  and  Spero  v.  U.  S.  (135  Fed.  Rep., 
915;  T.  D.  25897)  followed.— T.  D.  27S21  (G.  A.  6513). 

riiu-ushiuns. — They  are  known  as  i)incushions  and  are  made  of  cotton  and 
sawdu.st.  They  do  not  represent  the  natural  fruit  in  size,  color,  and  outline, 
ajul  are  ^rotesciue  imitations  thereof.  The  merchandise  is  dutiable  at  the  rate 
claimed  umler  parap-aph  322.— Ah.  21'.«3  (T.  D.  30O4S). 

Spanj-led  Artificial  Flowers.— Artificial  flowers  and  leaves  ornamented 
with  metal  spanj^les  are  dutiable  at  the  rate  of  5U  per  cent  ad  valorem  under 
paraj^raph  425,  relating  to  "  artificial  leaves,  flowers,"  etc.,  and  not  at  60  per  cent 
ad  valorem  under  paragraph  408,  relatinj;  to  "articles  in  part  of  spangles  made 
of  metal."— T.  D.  28710  (G.  A.  6711). 

Wax  Wreaths  were  held  to  have  been  imiin«pcrly  cla.ssilied  as  artificial 
flowers  and  to  be  dutiable  as  manufactures  of  metal  under  paragraph  193. — 
Ab.  21342  (T.  D.  29803). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Artificial  Flowers  intended  for  use  in  ornamenting  dre.sses  but  suitable  for 
millinery  use,  dutiable  as  artificial  flowers  suitable  for  millinery  use. — T.  D. 
18522  (G.  A.  3978). 

Crude  Plumes  of  birds  of  paradise  are  free  as  crude  feathers  and  not  dutiable 
as  ornamental  feathers.— T.  D.  18008  (G.  A.  3870). 

Birds'  Skins  Dyed  are  dutiabU?  under  paragrapli  328  and  not  free  under 
paragraph  400  as  bird  skins  prepared  for  preservation,  but  not  further  ad- 
vanced in  manufacture. — T.  D.  18745  (G.  A.  4058). 

Feathers  Stripped  and  IJunched. — I'ncolored  goose  feathers,  stripped  off  the 
quills  and  put  up  lii  bundles,  are  free  as  crude  feathers.— T.  D.  1G9S2  (G.  A.  3410). 

Imuiortelles  dried,  i)ri'pared,  and  dyed  are  dutiable  as  nonenumerated  manu- 
factured articles  and  not  under  paragrapli  IGi  as  flowers. — T.  D.  15990  (G.  A. 
3014). 

Leaves  for  Confectioners'  Use. — Ivy,  maple,  and  fern  leaves  colored  green 
and  white,  intended  for  use  of  confectioners,  composed  of  paper,  metal,  and 
wax  (paper  chief  value),  are  manufactures  of  paper. — T.  D.  17281  (G.  A.  3543). 

Quills  Free. — Turkey  quills,  trinnned  and  painted,  are  quills  prepared  but 
not  made  up  into  articles  and  are  free  under  paragraph  GOO. — T.  D.  18747  (G.  A. 
4060). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cla.ssification  of  Artificial  Flowers. — It  has  been  held  in  many  cases — as 
that  of  "  almonds  and  dried  fruits,"  "  canary  birds,"  and  at  the  present  term 
in  the  case  of  "  thread  laces  "  and  of  "  chocolate  " — that  when  an  article  is 
intended  to  be  made  dutiable  by  its  specific  designation  it  will  not  be  affected 
by  the  general  words  of  the  same  or  another  statute  which  would  otherwise 
embrace  it.  This  rule  applies  both  to  statutes  reducing  and  to  statutes  in- 
creasing duties.  Giving  it  such  application  here,  we  must  hold  that  artificial 
flowers  are  not  entitled  to  be  clas.sed  as  manufactures  of  cotton. — Arthur  v. 
Rheims,  96  U.  S..  143,  144. 

Artificial  Flowers  of  Metal  and  Porcelain. — Memorial  designs  of  wreaths, 
garlands,  and  crosses,  the  framework,  leaves,  and  branches  of  metal  and  the 
buds  and  flowers  of  porcelain,  are  dutiable  as  artificial  flowers,  this  paragraph 
being  applicable  to  all  artificial  flowers  of  whatever  material. — T.  D.  11364 
(G.  A.  647). 


SCHEDULE    N SUNDRIES,  739 

Artificial  Leaves  imported  under  the  act  of  1890  were  not  dutiable  as  "  arti- 
ficial flowers,  or  parts  thereof,"  under  paragraph  443  of  said  act,  but  at  the 
rates  provided  for  manufactures  of  the  materials  of  which  they  were  made. 
The  fact  that  such  leaves  are  known  in  the  millinery  trade  as  artificial  flowers, 
or  parts  of  artificial  flowers,  is  not  sufficient  to  establish  their  commercial 
designation  as  such,  where  it  is  shown  that  in  other  trades  such  articles  are 
cot  so  known.  Evidence  of  commercial  designation  must  be  definite,  uniform, 
and  general,  and  it  is  not  enough  that  it  obtains  in  a  single  trade.  In  re 
Zeimer  (6G  Fed.  Rep.,  740)  and  Zeimer  v.  U.  S.  (107  id.,  912)  followed;  In  re 
Zeimer  (G.  A.  540)  ;  In  re  Zeimer  (G.  A.  541)  and  In  re  Zeimer  (G.  A.  661) 
reversed.— T.  D.  23171  (G.  A.  4961). 

Boutoiinieres. — Button  roses  or  boutonnieres  composed  of  celluloid  with 
metal  shanks  held  dutiable  as  artificial  flowers.— T.  D.  14943  (G.  A.  2572). 

Feather  Beds. — A  feather  bed  composed  of  feathers  done  up  in  cotton 
ticking  is  a  nonenumerated  manufactured  article.  The  importer  claimed  that 
the  feathers  were  free  under  paragraph  567  and  the  ticking  dutiable  as  a 
manufacture  of  cotton.  The  collector  assessed  duty  under  paragraph  443  as 
a  manufacture  of  feathers.— T.  D.  12431  (G.  A.  1169). 

Feathers,  Colored. — A  bird  skin  in  three  strips,  united  at  the  head  with  all 
its  plumage  and  with  the  beak,  the  plumage  being  dyed,  is  dutiable  as  feathers 
colored,  by  similitude,  and  not  as  feathers  crude,  nor  as  birds,  nor  as  bird 
skins,  nor  as  nonenumerated  articles  manufactured  or  unmanufactured. — 
T.  D.  15469  (G.  A.  2818). 

Immortelles. — Flowers  dyed  (immortelles)  are  nonenumerated  articles. — 
T.  D.  14058  (G.  A.  2109). 

Flowers,  Grasses,  Sheaves  of  Wheat,  Etc. — Dried  immortelle  flowers  in 
their  natural  state  and  natural  dyed  grasses  held  free  of  duty  under  paragraph 
653  as  vegetable  substances  in  their  natural  state.  Heads  and  stalks  of 
bearded  wheat,  pulled  before  the  grain  was  developed  and  bleached  with 
the  fumes  of  sulphur  or  by  other  artificial  means,  is  dutiable  as  a  nonenumer- 
ated manufactured  article.— T.  D.  13375  (G.  A.  1755). 

Glass  Fruits  and  Flowers. — Artificial  cherries,  currants,  and  other  fruits, 
composed  of  colored  glass  mounted  upon  stems  made  of  wire,  chiefly  used  in 
ornamenting  and  trimming  ladies'  hats,  bonnets,  etc.,  are  dutiable  as  manu- 
factures of  glass  and  not  as  artificial  flowers. — T.  D.  12702  (G.  A.  1351). 

Metal  Piques,  representing  a  flowering  plant,  the  stem  and  branches  com- 
posed of  wire,  with  buds  and  flowers  on  each  branch,  designed  for  trimming 
hats,  are  dutiable  as  artificial  flowers  and  not  as  manufactures  of  metal. — 
T.  D.  14722  (G.  A.  2444). 

Palm  Leaves,  Painted,  and  Dyed  Flowers  and  Grasses  are  nonenumerated 
articles.— T.  D.  14933  (G.  A.  2562). 

Quills,  Cleaned  and  Dyed. — Quills,  black  and  white,  from  the  wings  and 
tails  of  geese,  turkeys,  etc.,  only  changed  from  their  original  condition  by 
cleaning  and  by  dyeing  the  black  ones,  are  free  and  not  dutiable  as  ornamental 
feathers.  T.  D.  14738  (G.  A.  2460)  ;  U.  S.  v.  Stearns  (C.  C),  75  Fed.  Rep.,  833, 
affirmed.— U.  S.  v.  Stearns  (C.  C.  A.),  79  Fed.  Rep.,  953. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Briza  Minima,  consisting  of  small  short  sheaves  of  dried  wheat  and  certain 
dried  grass,  held  to  have  been  advanced  in  value  by  chemical  bleaching,^- 
T.  D.  11877  (G.  A.  868). 


740  DIGEST   OF   CUSTOMS   DECISIONS. 

Feather  Triininings. — The  pruper  inlerinvtaiion  vf  paragraph  429  is: 
Feathers  crude  or  not  dressed,  etc.,  25  per  cent ;  feathers  dressed,  colored,  or 
manufactured,  50  per  cent ;  dressed  and  tinished  birds  for  miliinery  ornament, 
50  per  cent ;  artificial  featliers  and  Howers  for  millinery  purposes,  50  per  cent. 

Trimming's  manufactured  from  featliers  are  dutiahlc  as  leathers  manu- 
factured.—T.  L).  10058  (G.  A.  242). 

Hat  Trimmings. — Parajrraph  448  does  not  require  that  trimmings  for  hats 
in  order  to  be  strictly  dutiable  at  20  per  cent  shall  bo  composed  of  any  par- 
ticular material.  It  is  the  use  for  whicli  they  are  intended  and  to  which  they 
are  applied  that  furnishes  the  criterion  by  which  they  are  to  be  assessed. 

Artificial  fruits,  with  artificial  stems  and  leaves,  used  only  for  trimming 
and  ornamenting  ladies'  hats  and  bonnets,  are  dutiable  as  trinnnings  for  hats, 
bonnets,  and  hoods,  and  not  as  ornamental  feathers,  llowers,  etc. — Marsh  v. 
Seeberger.  30  Fed.  Kep.,  422. 

Metal  Wreatlis  and  Crosses  not  suitable  for  milinery  use  held  to  be  manu- 
factures of  metal  and  not  artificial  tlowers  and  leaves. — T.  D.  10947  (G.  A.  442). 

Ornaments  of  Artificial  Flowers. — Artificial  flowers  stuck  into  a  little 
stand  or  box  and  salable  as  ornaments  and  not  good  enough  for  millinery  uses, 
but  resembling  flowers  so  used  more  than  any  other  article,  are  dutiable  as 
bearing  a  similitude  to  flowers  used  for  hat  trimmings. — Walker  v.  Seeberger 
(C.  C),  38  Fed.  Rei).,  724. 

Quilts  composed  of  cotton  and  eider  down  or  silk  and  eider  down  (eider 
down  chief  value)  are  dutiable  as  nonenumerated  manufactured  articles  and 
not  under  paragraph  324  as  manufactures  of  cotton  or  under  paragraph  383  as 
manufactures  of  silk.  Sustaining  the  circuit  court. — Hartranft  v.  Slieppard, 
125  U.  S.,  337. 

348.  Furs  dressed  on  tlie  skin,  not  advanced  further  than  dyeing,  30 
per  centum  ad  valorem;  plates  and  mats  of  dog  and  goat  skins,  10  per 
centum  ad  valorem;  manufactures  of  furs,  further  advanced  than 
dressing  and  dyeing,  when  jiri'pared  for  use  as  nuiterial,  joined  or 
sewed  together,  including  plates,  linings,  and  crosses,  except  plates  and 
mats  of  dog  and  goat  skins,  and  articles  manufactured  from  fur  not 
specially  provided  for  in  this  section,  40  per  centum  ad  valorem;  articles 
1913  of  wearing  apparel  of  every  description  partly  or  wholly  manufactured, 
composed  of  or  of  which  hides  or  skins  of  cattle  of  the  bovine  species,  or 
of  the  dog  or  goat  are  the  component  material  of  chief  value,  15  per 
centum  ad  valorem ;  articles  of  wearing  apparel  of  every  description 
partly  or  wholly  manufactured,  composetl  of  or  of  which  fur  is  the 
component  material  of  chief  value,  not  specially  ])rovide(l  for  in  this  sec- 
tion, 50  per  centum  ad  valorem;  furs  not  on  the  skin,  prepared  for  hat- 
ters' use,  including  fur  skins  carroted,  15  per  centum  ad  valorem. 

439.  Furs  dressed  on  the  skin,  not  advanced  further  than  dyeing,  but 
not  repaired,  20  per  centum  ad  valorem;  manufactures  of  furs,  further 
advanced  than  dressing  and  dyeing,  when  prejuired  for  use  as  material, 
inchiding  plates,  linings,  and  crosses,  35  per  centum  ad  valorem;  articU's 
of  wearing  apparel  of  every  description,  partly  or  wholly  manufactured, 
composed  of  or  of  which  fur  is  the  component  material  of  chief  value, 
50  per  centum  ad  valorem.  Furs  not  on  the  skin,  prepared  for  hatters' 
use,  including  fur  skins  carroted,  20  per  centum  ad  valorem. 

426.  Furs,  dressed  on  the  skin  but  not  made  up  into  articles,  and  furs 
not  on  the  skin,  i)repared  for  hatters'  use,  including  fur  skins  carroted, 
20  per  centum  ad  valorem. 

450  *  *  *  manufactures  of  fur,  *  *  *  or  of  which  these  sub- 
stances or  either  of  them  is  the  component  material  of  chief  value,  not 
specially  provided  for  in  this  Act,     ♦     *     *,     35  per  centum  ad  valorem. 


1909 


1897 


1894  < 


1890 


SCSEbtfLE   N — SUNDRIES.  74 1 

329.  Fnrs,  dressed  on  the  skin  but  not  made  up  into  articles,  20  per 
centum  ad  valorem  ;  furs  not  on  the  skin,  prepared  for  hatters'  use,  20 
per  centum  ad  valorem. 

353.  Manufactures  of  *  *  *  fur  *  *  *  or  of  which  these  sub- 
stances or  either  of  them  is  the  component  material  of  chief  value,  all  of 
the  above  not  specially  provided  for  in  this  Act,  30  per  centum  ad  valorem. 

492.  *  *  *  dressed  fur  pieces  suitable  only  for  use  in  the  manufac- 
,ture  of  hatter's  fur.     (Free.) 

444.  Furs,   dressed   on  the   skin  but   not   made  up   into   articles,   and 
furs  not  on  the  skin,  prepared  for  hatters'  use,  20  per  centum  ad  valorem. 
4G1.  Manufactures  of     *     *     *     fur     *     *     *     or  of  which  these  sub- 
stances or  either  of  them  is  the  component  material  of  chief  value,  all 
of  the  above  not  specially  provided  for  in  this  Act,  35  per  centum  ad 
I  valorem. 


(435.  Fur,  articles  made  of,  and  not  specially  enumerated  or  provided 
for  in  this  Act,  30  per  centum  ad  valorem. 
450.  Hatters'  furs,  not  on  the  skin,  and  dressed  furs  on  the  skin,  20 
per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

China  Goatskin  Mats  and  Rugs  made  up  into  completed  articles  properly 
dutiable  at  the  rate  of  15  per  cent  ad  valorem  under  paragraph  348. — Dept. 
Order  (T.  D.  34544). 

Dogskins  and  Goatskins,  Dressed,  dutiable  at  the  rate  of  10  per  cent  ad 
valorem  under  paragraph  348.— Dept.  Order  (T.  D.  34237). 

Fur  Pieces  Dressed  and  Dyed. — Protest  overruled  as  to  fur  pieces  or 
clippings  cut  from  dressed  and  dyed  rabbit  skins  used  for  trinuning  slippers, 
etc.,  classified  under  the  first  provision  of  paragraph  348. — Ab.  37558. 

Fur-Seal  Skins. — Regulations  governing  the  importation  of  fur-seal  skins  and 
fur-seal  skin  garments  under  the  act  of  Congress  approved  August  24,  1912. — 
Dept.  Order  (T.  D.  34161). 

Fur-Lined  Gloves. — Protest  overruled  as  to  men's  gloves  having  leather 
fingers,  fur  backs,  and  lined  with  fur  and  wool,  classified  as  fur  wearing  ap- 
parel under  paragraph  348.— Ab.  3G969  (T.  D.  34909). 

Dressed  Goatskins.— On  the  authority  of  G.  A.  7569  (T.  D.  34493),  dressed 
goatskins  classified  at  30  per  cent  ad  valorem  under  paragraph  348  were  held 
dutiable  under  the  provision  for  "  plates  and  mats  of  dog  and  goat  skins  "  at 
10  per  cent  under  the  same  paragraph. — Ab.  36448  (T.  D.  34763). 

In  the  tariff  revision  of  October  3,  1913,  the  Congress  provided  for  a  duty  of 
10  per  cent  ad  valorem  on  plates  and  mats  of  dog  and  goat  skins,  and  a  duty 
of  15  per  cent  ad  valorem  on  articles  of  wearing  apparel  composed  of  dog  or 
goat  skins.  Query.  Was  it  the  intent  of  Congress  that  such  dressed  dog  and 
goat  skins  should  be  subject  to  a  duty  of  30  per  cent  ad  valorem  under  the 
provision  in  paragraph  348  for  "  furs  dressed  on  the  skin,  not  further  ad- 
vanced than  dyeing"?  Held,  that  in  providing  for  lower  rates  of  duty  on 
plates  and  mats  and  articles  of  wearing  apparel  made  from  dog  and  goat  skins, 
the  congressional  intent  was  manifested  to  reduce  the  duty  on  dog  and  goat 
skins,  dressed.  Such  has  been  the  long-continued  policy  of  the  Government  in 
tariff  legislation,  and  the  language  of  the  paragraph  involved  must  be  so  con- 
strued, even  if  it  be  necessary  to  interpolate  words  to  give  it  that  meaning. 
Knowlton  v.  Moore  (178  U.  S.,  41)  ;  Endlich  on  the  Interpretation  of  Statutes 
(sec.  295)  ;  G.  A.  4812  (T.  D.,  22621)  ;  G.  A.  6504  (T.  D.  27792)  affirmed  in  Oberle 
V.  U.  S.  (165  Fed..  53;  T.  D.  293.52)  and  G.  A.  7120  (T.  D.  31027). 


742  DKiEST   OF   CUSTOMS  DECISIONS. 

There  beinp  no  provision  in  the  existiiifr  tariff  law  which  directly  includes 
dressed  ^oatsliins,  they  must,  under  tiie  appli<-ati()n  of  the  similitude  clause  in 
paragraph  380,  take  the  same  rate  of  duty  as  goatskin  plates  and  mats  which 
they  most  resen)ble.— T.  D.  34493  (G.  A.  75G9). 

Dressed  and  Dyed  Kid  Skins. — Protest  overruled  as  to  full-size  kid  skins 
dressed  and  dyed,  used  by  furriers  for  making  garments,  classified  as  fur  skins 
utuler  paragraph  348.^ — Ah.  37GS7. 

Dogskin  Rugs  and  Robes  and  Goatskin  Rugs  are  dutiable  as  mats  or 
plates  at  10  per  cent  ad  valorem  under  paragraph  348. — Dept.  Order  (T.  D. 
34054). 

Sheepskins  as  Fur  Skins. — Dressed  animal  skins  with  the  wool  or  hair  on 
are  not,  when  it  is  not  i)r()titable  to  separate  tJie  wool  or  hair  from  the  skin 
and  use  it  for  wool  or  hair  puri)oses,  within  the  terms  "wools"  or  "hair" 
(pars.  050,  280,  and  304)  ;  they  are,  if  devoted  to  fur  uses,  within  the  term 
"  furs  "  (par.  348).  The  term  "  furs  "  is  not  limited  to  products  of  strictly  fur- 
hearing  animals,  but  includes  sheepskins  with  wool  on,  when  devoted  to  fur 
uses,  and  not  bearing  so  great  an  amount  of  wool  as  to  make  it  commercially 
practicable  to  remove  the  wool  and  use  it  for  wool  purposes. 

SlRvpskins,  entire  or  pieced  by  sewing  in  the  shapes  of  rectangles  and  crosses, 
with  the  natural  growth  thereon  and  the  flesh  side  dressed,  used  as  ordinary 
fur  skins  are  used,  and  not  bearing  so  gi-eat  an  amount  of  wool  as  to  make  it 
connnercially  practicable  to  remove  the  wool  and  use  it  for  wool  purposes,  are 
not  classifiable  as  wools  on  the  skin  (par.  050)  or  as  wool  advanced  (par.  280) 
ijiid  are  not  within  the  definition  of  wool  in  paragi-aph  304.  They  are  dutiable 
as  "  furs  dressed  on  the  skin  "  (par.  348). — Ayres,  Bridges  &  Co.  et  al.  v.  U.  S. 
(Ct.  Gust.  Appls.),  T.  D.  37201 ;  Ah.  39471  affirmed. 

Sheepskin  Phites. — Mercliandi.se  invoiced  as  sheejtskin  plates,  classified  as 
sheepskin  rugs,  was  held  dutiable  as  manufactures  of  fur  undtM*  paragraph 
348.     Ab.  30057   (T.  D.  34824)    followed.— Ab.  37479. 

Sheepskins,  Tanned  and  Dressed,  to  be  used  for  baby  carriage  robes,  classi- 
fied properly  as  dressed  furs  on  the  skin  under  paragraph  348,  the  board  hold- 
ing the  skins  in  question  to  have  been  prepared  by  deliberate  processes  for  use 
as  fur  robes.  U.  S.  v.  Heckman  (1  Ct.  Gust.  Appls.,  272;  T.  I).  3131S),  Gross 
r.  T'.  S.  (1  Ct.  Gust.  Appls..  321  ;  T.  I).  31410),  and  Kevillon  Freres  v.  U.  S.  (2 
Ct.  Gust.  Appls.,  209;  T.  D.  31948)  followed.— Ab.  300.57  (T.  D.  34824). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Angora  Gloves. — Merchandise  invoiced  as  Angora  gloves  and  classified  as 
wool  wearing  apparel  under  paragraph  382  was  claimed  to  be  dutiable  under 
paragraph  439  as  fur  wearing  apparel.  This  contention  was  sustained,  the  board 
finding  that  the  gloves  in  question  {OTitaiiied  no  wool  and  were  in  chief  value 
of  fur.— Ab.  23300  (T.  D.  30045). 

Fur  F<'lt  Hat  Material. — Merchandise  described  by  the  appraiser  to  be 
•'  circular  pieces  of  fur  felt  commercially  known  as  manchons  or  muffs  and 
u.sed  in  the  forming  of  women's  hats,"  which  were  classified  as  fur  wearing 
apparel  under  paragraph  439,  were  held  dutiable  as  "  furs  prepared  for  use  as 
material,"  under  the  same  paragraph.  Note  G.  A.  7109  (T.  D.  30990). — Ab. 
284.50  (T.  D.  .32751). 

Felt  Made  of  Fur. — Tubular  pieces  of  felt  used  in  making  women's  hats, 
classified  as  fur  wearing  ai)parel  under  paragraph  439,  were  held  dutiable  as 
furs  prepared  for  use  as  material,  under  the  same  paragraph,  as  claimed  by  the 
importers.     Note  G.  A.  7109  (T.  D.  30990)  followed.— Ab.  28294  (T.  D.  32081). 


SCHEDXTLE    N- — SUNDRIES.  743 

Beaver  Strips  used  for  making  women's  hats  are  not  articles  of  wearing 
apparel  partly  or  wholly  manufactured,  but  are  furs  prepared  for  use  as  mate- 
rial, and  held  to  be  subject  to  duty  at  the  rate  of  35  per  cent  ad  valorem  under 
the  provisions  of  paragraph  439.— T.  D.  30990  (G.  A.  7109). 

Dogskin  Mats. — These  dogskin  mats  have  been  given  a  form  other  than  that 
of  the  natural  skin  and  have  in  trade  a  characteristic  name.  They  are  furs 
ready  to  be  applied,  after  incidental  cleaning  or  dyeing,  to  their  final  use  as 
furs.  They  are  dutiable  under  paragraph  439.  U.  S.  v.  Richter  (2  Ct.  Gust. 
Appls.,  167;  T.  D.  31680).— Allum  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33526; 
(G.  A.  Ab.  31260)  T.  D.  33194  affirmed. 

Dressed  Sheepskins. — According  to  the  evidence,  the  importation  was  of 
pieces  of  dressed  natural  sheepskin  sewed  into  rugs  and  known  to  the  trade  as 
rugs.  It  appears  they  are  used  as  material  for  making  finer  rugs  or  other 
articles  of  fur.  They  are  further  advanced  than  dressing  and  dyeing  and  were 
properly  dutiable  as  manufactures  of  furs  further  advanced  than  dressing  and 
eyeing  under  paragraph  439.— U.  S.  v.  Richter  (Ct.  Cust.  Appls.),  T.  D.  316S0; 
(G.  A.  7122)  T.  D.  31043  reversed. 

Ermine  Tails,  partly  dressed  and  manufactured,  were  held  properly  classified 
as  f«rs  dressed  on  the  skin  under  paragraph  439,  rather  than  free  of  duty  as 
furs,  undressed  (par.  573),  or  fur  .skins  not  dres.sed  in  any  manner  (par. 
574).— Ab.  36907  (T.  D.  34933). 

Fox  Skins,  Dressed,  Dyed,  and  Pointed. — Ala.ska  fox  skins  that  have  been 
dres.se<i  and  dyed  and  pointed  by  tlio  insertion  in  the  fur  at  intervals  of  white 
hairs  from  the  badger,  these  white  hairs  being  glued  to  the  skin  and  making 
them  an  imitation  silver-fox  skin,  since  a  new  article  is  thereby  made,  with  a 
new  name,  character,  and  use,  constitute  a  manufacture,  but  not  a  manufac- 
ture of  furs  prepared  for  use  as  material,  and  the  skins  were  dutiable  at  20  per 
cent  ad  valorem,  whether  taken  by  similitude  as  furs  dressed  on  the  skin  or  as 
nonenumerated  manufactured  articles. — U.  S.  v.  Hartwig  (Ct.  Cust.  Appls.), 
T.  D.  31976;  (G.  A.  7117)  T.  D.  31018  affirmed 

Fur  skins  dyed  and  dressed,  and  blocked  out  for  u.se  in  the  making  of  muffs 
srnd  stoles,  are  not  wearing  apparel  partly  or  wholly  manufactured,  but  are 
manufactures  of  fur  prepared  for  use  as  material. 

Fox  skins,  dressed,  dyed,  and  pointed  by  the  insertion  of  white  bristles  which 
so  change  the  appearance  of  the  skins  as  to  make  them  resemble  the  skins  of 
the  silver  fox  are  not  manufactures  of  furs,  but  are,  under  the  application  of 
the  similitude  clause  of  paragraph  481,  still  furs  on  the  skin,  dressed  and  dyed ; 
Held  subject  to  duty  at  the  rate  of  20  per  cent  ad  valorem  under  the  first  clause 
of  paragraph  439.— T.  D.  31018  (G.  A.  7117)  ;  aflh-med  by  T.  D.  31976  (Ct.  Cust. 
Appls.),  supra. 

Fur  Clippings. — Pieces  of  fur  cut  from  skins,  known  as  fur  cuttings,  if  suit- 
able for  use  as  trimmings  or  for  sewing  together,  dutiable  as  dressed  furs. — 
Dept.  Order  (T.  D.  30034). 
Furs  Dressed  on  Skin. 

The  merchandise  consists  of  fur  (hare  back)  skins.  These  skins  have  been 
dressed  and  dyed  and  subsequently  further  advanced  by  cutting  away  the  feet, 
head,  and  belly,  leaving  the  back  only. 

The  merchandise  is  still  furs  dressed  on  the  skin  and  not  made  up  into  arti- 
cles, nor  prepared  for  any  special  use  by  reason  of  having  had  the  feet,  heads, 
and  bellies  cut  therefrom.— Ab.  23747  (T.  D.  30828). 

Temporarily  Repaired. — Fur  skins  dressed  and  dyed,  temporarily  sewn  or 
repaired  to  prevent  further  tearing  in  the  processes  of  dyeing,  are  not  "  re- 


744  DIGEST   OF   CUSTOMS   DECISIONS. 

paired  "  within  the  nieaninf;  of  paniiifjiph  4;?9  niid  are  dutiable  under  the  pro- 
vision in  said  paragrapli  for  "  furs  dressed  on  the  slcin,  not  advanced  further 
than  dyeing." 

Manufactukes  of  FuRvS. — Such  skins,  even  though  repaired  before  importa- 
tion, are  not  "  manufactures  of  fur  "  within  the  meaning  of  paragraph  439 ;  to 
become  so  dutiable,  tliey  must  be,  by  processes  of  manufacture,  made  into  arti- 
cles having  a  new  name,  character,  and  use.  Anheuser-Busch  Brewing  Asso- 
ciation V.  U.  S.  (207  U.  S.,  55G;  T.  D.  28778)  ;  Tide  Water  Oil  Co.  v.  U.  S.  (171 
U.  S.,  210)  ;  Seeberger  v.  Castro  (153  U.  S.,  32).— T.  D.  30705  (G.  A.  70G3). 

Fur  Skins  Sheared. ^ — Dyed,  dressed,  and  sheared  ral)bit  skins  were  held 
dutiable  as  furs  dressed  on  the  skin  under  paragraph  439. — Ab.  24201  (T.  D. 
31070). 

Plates,  Linin^.s,  and  Crosses. — It  was  the  evident  purpose  of  the  Congress 
by  paragraph  439  to  distinguish  between  the  completed  article  and  the  several 
grades  of  materials  entering  into  its  composition  and  to  imp(,.-;e  on  materials 
prepared  for  the  use  of  furriers  and  other  manufacturers  of  fur  an  intervening 
rate  of  duty  higher  than  the  rate  upon  dressed  skins  that  had  theretofore  been 
construed  by  the  board  as  proper  and  applicable  and,  at  the  same  time,  lower 
than  the  rate  provided  for  manufactures  made  from  such  materials.  The 
words  "  plates,  linings,  and  crosses  "  are  employed  in  that  paragraph  as  words 
of  extension  rather  than  specification,  and  the  furriers'  articles  of  the  importa- 
tion, whether  dressed  or  dyed  or  not,  were  properly  assessed  at  35  per  cent  ad 
valorem  luider  tl.at  paragraph. — Carlowitz  v.  U.  S.  (Ct.  Cust.  Appls. ),  T.  D. 
31GS1;*(G.  A.  7125)  T.  D.  31085  affirmed. 

Pony  Skins  are  not  "  furs  "  or  "  fur  skins  "  in  the  common,  ordinary  mean- 
ing of  those  words,  but  the  evidence  seems  to  make  it  clear  that  for  several 
years  before  the  enactment  of  the  tariff  law  of  1909  pony  skins  had  been  dealt 
in  commercially  precisely  as  true  fur  skins  and  employed  as  such  in  manu- 
facture ;  they  are  dutiable  as  dressed  fur  skins  under  paragraph  439.  U.  S.  v. 
Bennett  (CG  Fed.  Hep..  209).— Kevillon  Freres  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
31948;   (G.  A.  7074)  T.  D.  30798  afilrmed. 

Sealskin  in  its  Natural  Shape,  Dressed  and  KeiJaired. — Sealskins  that  have 
been  "  repaix'ed  "  can  not  be  taken  for  dutiable  purposes  to  come  within  the 
first  clause  of  paragraph  439,  and  though  "  repaired  "  this  will  not  constitute 
them  manufactures  of  furs  designated  by  the  second  clause  of  that  paragraph ; 
there  is  no  eo  nomine  provision  applicable  and  the  importation  is  dutiable  under 
paragraph  480  as  an  uneinimerated  article  maiuifactured  in  whole  or  in  part. — 
U.  S.  V.  Burkhardt  (Ct.  Cust.  Appls.),  T.  D.  31GS2 ;  (G.  A.  Ab.  24G94)  T.  D. 
31255  afl^rmed. 

Worn  Sealskin  Jackets  and  sleeves  without  lining,  which  are  sold  to  furriers 
for  material  for  making  repairs,  held  dutiable  as  manufactures  of  fur  prepared 
for  use  as  materials,  under  paragraph  439.— Ab.  318G4  (T.  D.  33325). 

Squirrel  Tails  from  which  the  bones  have  been  removed  and  which  have  been 
dyed  dressed,  and  sewed  together  with  a  cord,  ready  to  be  attached  to  a  stole, 
were  held  dutiable  as  manufactures  of  fur  under  paragraph  439. — Ab.  24183 
(T.  D.  31053). 

Wool  Coats,  Fur  Lined. — Coats  composed  of  woolen  cloth,  lined  with  fur, 
classified  as  wearing  apjiarel  composed  wholly  or  in  part  of  wool  iinder  para- 
graph 382,  were  held  dutiable  as  fur  wearing  apparel  (par.  439).  Ab.  28516 
(T.  D.  32589)  and  G.  A.  72G3  (T.  D.  31811)  followed;  Hartranft  v.  Meyer  (135 
U.  S.,  237)  cited;  Ilecht  r.  U.  S.  (5  Ct.  Cust.  Appls.,  — ;  T.  D.  34444)  distin- 
guished.—Ab.  35G09  (T.  D.  344.59). 


SCHEDULE    N— SUNDRIES.  745 

A  woolen  overcoat  lined  with  fur,  fur  being  the  component  material  of  chief 
value,  is  dutiable  under  paragraph  439,  as  v^^earing  apparel  in  chief  value  of 
fur,  and  not  under  paragraph  382  as  wearing  apparel  in  part  of  wool,  the  former 
provision  being  more  specific  than  the  latter. — T.  D.  31811  (G.  A.  7263). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

RaiKlcs  Feutre — Hat  Bodies. — "  Bandes  feutre,"  or  fur  bands  intended  to  be 
manufactured  into  hats,  are  dutiable  at  the  rate  of  3.5  per  cent  ad  valorem 
under  paragraph  4.50,  and  not  at  44  cents  per  pound  and  60  per  cent  ad  valorem 
under  paragraph  370.  Herrmann  v.  U.  S.  (reversing  Ab.  861,  T.  D.  25153)  fol- 
lowed.    See  T.  D.  26523.— T.  D.  26588  (G.  A.  6099). 

Beaver  Strips,  or  bands,  in  the  form  of  rectangular  pieces  of  felted  material, 
composed  in  part  of  wool  but  in  chief  value  of  rabbit  fur,  varying  from  15  to  24 
inches  in  width  and  36  to  48  inches  in  length,  and  used  in  making  hats,  are 
dutiable  under  paragraph  450,  as  manufactures  in  chief  value  of  fur,  not  spe- 
cially provided  for,  and  not  under  paragraph  370  as  wearing  apparel  in  part 
wool,  nor  under  paragraph  432,  relating  to  hats  and  forms  for  hats  composed  in 
chief  value  of  fur.— Herrmann  v.  U.  S.  (C.  C),  T.  D.  26598;  Ab.  861  (T.  D. 
25153)  reversed. 

Caps,  Not  "Hats,"  of  Fur. — Caps  composed  of  hair  or  fur  of  the  rabbit  are 
dutial)le  at  35  per  cent  ad  valorem  as  manufactures  of  fur  under  paragraph 
450  and  not  under  the  provision  for  "  hats,"  composed  of  fur  of  the  rabbit,  in 
paragraph  432.     Cases  collated.— T.  D.  22228   (G.  A.  4708). 

Dressed  Russian  Sable  Skins. — Russian  sable  skins  which  have  been  sub- 
jected to  a  process  of  dressing  which  has  so  changed  their  condition  from  that 
of  the  raw  skin  that  furriers  would  convert  them  into  articles  of  apparel  with- 
out further  dressing  are  dutiable  at  the  rate  of  20  per  cent  ad  valorem  under 
paragraph  426  as  "  furs,  dressed  on  the  skin,"  notwithstanding  that  a  certain 
firm  of  furriers,  doing  a  very  high-class  business  in  manufacturing  and  selling 
fur  articles,  would  not  make  up  into  articles  the  said  skins  in  their  condition  as 
imported  without  further  dressing.— T.  D.  25169  (G.  A.  5630). 

Fur  Rugs  in  Part  of  Wool. — A  wolfskin  fur  rug,  with  a  lining  and  border 
composed  of  woolen  cloth,  the  fur  being  the  component  material  of  chief  value, 
is  dutiable  under  paragraph  450,  covering  manufactures  of  fur  or  of  which  fur 
"  is  the  component  material  of  chief  value,"  and  not  under  the  provision  in 
paragraph  366  for  "  all  manufactures  of  every  description  made  wholly  or  in 
part  of  wool,"  or  under  that  in  paragraph  382  for  "  rugs  for  floors  and  other 
portions  of  carpets  or  carpeting  made  wholly  or  in  part  of  wool."  Hartranft  v. 
Meyer  (135  U.  S.,  237;  10  Sup.  Ct.  Rep.,  751),  U.  S.  v.  Slazenger  (113  Fed.  Rep., 
524),  and  Magone  v.  American  Trading  Co.  (57  id.,  394;  6  C.  C.  A.,  407) 
followed.— T.  D.  24301  (G.  A.  5301). 

Furs. — Partly  manufactured  rugs,  made  by  cutting  and  matching  together 
pieees  of  fur  and  sewed  together  temporarily,  are  not  dutiable  as  manufactures 
of  fur,  but  are  dutiable  as  furs  dressed  on  the  skins  at  the  rate  of  20  per  cent 
ad  valorem  under  paragraph  426.  Vandegrift  v.  U.  S.,  decided  November  10, 
1900,  followed,   'g.  A.  4607  reversed.— T.  D.  22931  (G.  A.  4897). 

Fur  Wearing  Apparel  in  Part  of  Wool. — An  automobile  coat  made  of  fur 
of  the  hair  seal,  lined  with  a  fabric  composed  of  wool,  although  fur  is  the  com- 
ponent material  of  chief  value,  is  dutiable  under  paragraph  370.  G.  A.  4126 
(T.  D.  19249)  followed.— T.  D.  25629  (G.  A.  5799). 


746  DIOKST   OF    CUSTOMS   DECISIONS. 

Iniitntioii  Fo.vtails  iiiiHlc  of  two  or  inorc  kinds  of  fur  are  dufiahlo  as  niaiui- 
factures  of  fur  uudi-r  jiara^iiaph  4.j<),  and  aiv  nut  free  as  furs  under  para- 
graph 562. 

The  merchandise  has  undergone  a  change  in  its  character  and  form  by  reason 
of  hd)<)r  expended  thereon  and  is  no  longer  fur,  but  is  a  manufacture  of  fur. 
Saltonstali  v.  Wiebusch  (15G  U.  S..  GOl)  and  U.  S.  v.  Hinsberger  (94  Fed.  Rep., 
045)   cited  an(]  followed.— T.  D.  22519   (G.  A.  4775). 

Wearing  Apparel  (Mull'.s  and  Boas)  of  Dressed  Lambskins. — The  tern» 
"  wool,"  as  used  in  tlie  act  of  1897,  does  not  include  merchandise  used  for  fur 
purp<jses ;  and  it  is  held,  accordingly,  that  muffs  and  boas  made  from  lambskins 
dressed  with  the  wool  on  are  dutiable  as  manufactures  of  fur  under  paragraph 
450,  and  not  as  wool  wearing  apparel  under  paragraph  370.  In  re  Lepper 
(G.  A.  3885)  followed;  U.  S.  v.  Bennet  (60  Fed.  Rep.,  299;  13  C.  C.  A.,  44G) 
applied— T.  D.  2.3247   (G.  A.  4981). 

Squirrel  Skins  Sewed  Together,  with  a  tenii)orary  muslin  lining,  intended 
for  the  purpose  of  holding  the  skins  in  place  and  protecting  them,  which  is 
removed  before  they  are  finally  cut  to  pattern  to  be  used  in  making  or  lining 
garments,  are  dutiable  at  20  per  cent  ad  valorem  as  "  furs,  dressed  on  the  skin 
but  not  made  up  into  articles,"  xinder  paragraph  426,  and  not  as  manufactures 
of  fur  at  35  per  cent  ad  valorem  under  paragraph  450. — T.  D.  24746  (G.  A. 
5457). 

Fur-Lined  Wool  Wearing  Apparel. — A  woolen  cloak,  lined  with  fur,  the 
latter  material  being  the  component  of  chief  value,  is  dutiable  under  paragraph 
370,  as  an  "  article  of  wearing  apparel  composed  in  part  of  wool,"  and  not  under 
paragraph  450  as  a  manufacture  of  which  fur  is  the  component  material  of 
chief  value.  Following  In  re  Teitnin  Merchandise  (64  Fed.  Rep.,  577). — T.  D. 
19249  (G.  A.  4126). 

DECISIONS  UNDER  THE  ACT  OF  1S94. 

Skins  With  Stuffed  Heads. — Certain  merchandise  was  assessed  under  para- 
graph 353  which  the  importer  claims  to  be  dutiable  as  furs,  dressed  on  the 
skin,  provided  for  in  paragraph  329. 

Said  merchandise  consists  of  bear,  tiger,  and  fox  skin  rugs,  the  head  and 
claws  of  the  animal  forming  a  part  of  the  rug,  the  heads  being  further  manu- 
factured than  merely  dressed  as  furs.  Following  G.  A.  1677,  the  i)rotest  is 
overruled.— T.  D.  15817  (G.  A.  2917). 

Fur-Lined  Silk  Garments,  composed  of  silk  and  fur  (fur  <'liief  value),  are 
dutiable?  as  manufactures  of  fur,  and  not  as  wearing  ai>parel. — T.  D.  17282 
(G.  A.  3544). 

Fur-Lined  Wool  Garments. — Fur-lined  oulcrgnrnuMits  for  women  and  chil- 
dren, comi)osed  in  part  of  wool  or  worsted,  are  not  dutiable  as  inaiuifactures  of 
fur.— T.  D.  17952  (G.  A.  3827). 

Persian  and  Astrakhan  Lamb  Skins  are  dutiable  as  dressed  fur  skins. — 
T.  D.  15726  (G.  A.  2907). 

Squirrel  Tails  with  the  tail  bones  removed  and  strings  substituted  and  in- 
serted .so  as  to  run  from  one  end  of  the  article  to  the  other  are  dutiable  as 
dressed  furs  on  the  skin  not  made  up  into  articles,  and  not  as  manufactures  of 
furs.— T.  D.  16985  (G.  A.  3413). 

Thibet  Furs,  called  lamb  coats  or  lamb  crosses,  held  dutiable  under  para- 
graph 444,  tariff  act  of  1890,  and  paragrai>h  329,  taiilf  act  of  1894,  as  "furs 


SCHEDULE    N SUNDRIES.  747 

dressed  ou  the  skin,  but  not  made  into  articles,"  not  as  manufactures  of  fur 
under  paragraph  461,  act  of  1890,  or  paragraph  353,  act  of  1894.  Following 
Mautner  v.  U.  S.  (84  Fed.  Ilep.,  155).— T.  D.  19136  (G.  A.  4109). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Fur-Lined  Garments  of  Wool. — Cloaks  of  woolen  cloth,  lined  and  trimmed 
about  the  neck,  sleeves,  front,  bottom,  and  back,  with  fur,  and  not  reversible, 
are  dutiable  as  cloaks  and  not  as  manufactures  of  fur,  though  fur  is  the  com- 
ponent material  of  chief  value.  Reversing  T.  D.  13985  (G.  A.  2090).— In  re 
Certain  Merchandise  (C.  C),  54  Fed.  Rep.,  577. 

Angora  Yarn, — Yarn  made  of  rabbits'  fur  is  a  manufacture  of  fur. — T.  D. 
11084  (G.  A.  527). 

Goose  Skins,  Dressed. — Goose  skins  plucked  of  their  feathers  but  with  the 
down  on,  the  skins  dressed  by  rubbing  alum  or  bran  on  the  inner  surface,  are 
furs  dressed  on  the  skin,  and  not  dressed  feathers,  dressed  skins,  nor  non- 
enumerated  articles.— T.  D.  12838  (G.  A.  1434). 

Polar  Bear  and  Tiger  Skins  with  Stuffed  Heads  held  dutiable  as  manufac- 
tures of  fur.     See  T.  D.  13585  (G.  A.  1857).— T.  D.  13297  (G.  A.  1677). 

Rabbits'  Fur,  Carroted. — Rabbits'  fur  which  has  been  cut  from  the  animals' 
skin  after  having  undergone  treatment,  technically  termed  carroting,  been 
bleached  and  had  the  hair  eliminated  by  plucking,  is  commercially  known  as 
hatters'  fur,  is  dutiable  as  such  although  not  prepared  for  hatters'  use,  and  is 
not  dutiable  as  waste  nor  as  a  nonenumerated  article  nor  free  as  furs  imdressed 
nor  as  hair.— T.  D.  17076  (G.  A.  3457). 

Rabbit-Hair  Caps. — Crocheted  caps  made  of  rabbit  hair  or  fur  yarn  held  to 
be  a  manufacture  of  fur.— T.  D.  11094  (G.  A.  537). 

Thibet  Furs,  dressed  on  the  skin,  which  have  been  made  up  into  coats  and 
afterwards  separated  into  parts  for  use  as  furs  dressed  on  the  skin  and  not  as 
coats,  for  wearing  apparel,  are  dutiable  as  furs  dressed  but  not  made  up  into 
articles,  and  not  as  manufactures  of  fur.  Reversing  T.  D.  13864  (G.  A.  2017). — 
Mautner  v.  U.  S.  (C.  C),  84  Fed.  Rep.,  155. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Chinese  Goatskins,  tanned  with  the  hair  on,  so  that  the  skin  is  soft  and 
pliant,  should  not  be  classified  as  rugs.  Schlesinger  v.  Seeberger  (C.  C. ),  40 
Fed  Rep..  872,  affirmed.— Seeberger  v.  Schlesiuger,  152  U,  S.,  581. 

Leopard  and  Tiger  Skins  are  fur  skins,  and  such  skins  in  a  finished  condi- 
tion, scrft  and  pliable  and  ready  for  u.se  are  dutiable  as  dressed  furs  and  not 
free  as  skins.— T.  D.  10795  (G.  A.  348). 

Lambslfin  Pieces  Sewn  Together. — Pieces  of  lambskin  sewn  together  tem- 
porarily and  intended  to  be  used  for  fur  linings  are  not  "  articles  made  of  "  fur 
within  the  meaning  of  paragraph  435  but  are  dutiable  as  "  dressed  furs  on  the 
skin"  under  paragraph  450.— Fleet  v.  U.  S.  (C.  C),  T.  D.  26824;  G.  A.  de- 
cision  (unpublished)   reversed. 

1913         349.  Fans  of  all  kinds,  except  common  palm-leaf  fans,  50  per  centum 
ad  valorem. 

iqoq        '*'^^-  ^^^^  of  ^11  kinds,  except  common  palm-leaf  fans,  50  per  centum 
ad  valorem. 

j^gg-        427.  Fans  of  all  kinds,  except  common  palm-leaf  fans,  50  per  centum 
ad  valorem. 


748  DIGEST   OF   CUSTOMS   DECISIONS. 


1894 


r?r50.   Fans  of  all  kinds,  oxcept  connnon  palni-k'.-if  fans,  40  per  centum 
ad   valorem. 


1890         (Not  enumerated.) 
1883 


428.  Fans  of  all  kinds,  except  conunon   palm-leaf   fans,   of  whatever 
material  composed,  35  per  centum  ad  valorem. 


DECISIONS  UNDER  THE  ACT  OF  1913. 

Embroidered  Silk  Fans. — The  language  of  paragraph  349,  "fans  of  all 
kinds,  oxcei)t  common  palm-leaf  fans,"  means  that  all  fans  except  connncm  palm- 
leaf  fans  are  dutiable  under  that  paragrai)h.  even  though  they  may  respond  also 
to  the  description  of  .some  other. 

With  resjjoct  to  embroidered  silk  fans,  paragraph  349  ("fans  of  all  kinds, 
except  common  palm-leaf  fans"),  is  more  specific  than  paragraph  3.18  ("arti- 
cles *  *  *  embroidered  *  *  *  i)y  whatever  name  known"),  and  classi- 
fles  them  for  duty.— U.  S.  v.  Field  &  Co..  U.  S.  v.  Altman  &  Co.  (Ct.  Cust. 
Appls.),  T.  D.  36985;  (G.  A.  7956)  T.  D.  36654  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Tissue-Papcr  Pans. — The  proviso  to  paragraph  410  covers  all  articles  com- 
posed of  tissue  paper,  and,  by  providing  that  sucli  articles  shall  pay  no  less  rate 
of  duty  than  that  imposed  upon  the  component  paper  of  chief  value  of  which 
any  such  article  is  made,  the  classification  of  tissue-paper  fans  was  fixed  as 
proper  under  that  paragraph.  Downing  v.  U.  S.  (141  Fed.  Rep.,  490;  T.  D. 
26454)  distinguished.— U.  S.  v.  Mason  Bros.  &  Co.  (Ct.  Cust.  Appls.),  T.  D. 
31957;  (G.  A.  Ab.  26241)  T.  D.  31804  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Embroidered  Fans. 

The  principle  is  recognized  that,  when  it  clearly  api)oars  from  the  language 
and  context  of  a  proviso  it  is  intended  to  apply  to  other  subjects  than  those 
stated  in  the  paragraph  of  which  it  is  a  part,  or  that  it  is  intended  to  apply 
generally  to  otlier  jiarts  of  an  act,  the  proviso  must,  so  far  as  possible,  be  given 
full  effect;  but  this  i)rinciplo  will  not  be  ap|)liod  ex  industria  to  bring  an  article 
within  the  operation  of  the  proviso.  Each  case  must  be  determined  on  the  facts 
of  that  case ;  and  though  the  question  hei-e  is  not  entirely  free  from  doubt, 
resolving  this  doubt,  as  is  proper,  in  the  importer's  favor,  fans  composed  of  silk 
and  wood  and  embroidered  with  silk  were  dutiable  under  paragraph  427,  which 
specifically  names  for  duty  "  fans  of  all  kinds,  except  common  palm-leaf  fans." 
Lai  Ming  v.  U.  S.  (T.  D.  30770)  distinguished.— U.  S.  v.  Harper  (Ct.  Cust. 
Appls.),  T.  D.  31655;  (G.  A.  52:^5)  T.  D.  24073  affirmed. 

Fans  of  Alt-  Kinds. — Embroidered  fans  are  not  subject  to  the  embroidery 
proviso  in  paragraph  339  and  are  liable  only  to  the  duty  provided  in  paragraph 
427  for  "  fans  of  all  kinds." 

Emhroidkred  Goons. — The  proviso  in  paragraph  339,  imi)osing  the  embroidery 
rate  on  "  wearing  apparel  or  other  article  or  textile  fabric  "  does  not  extend  to 
articles  of  every  class  of  which  embroidery  is  a  component  part,  whether  n 
textile  fabric  or  not,  and  does  not  qualify  the  specific  provision  in  paragraph 
427  for  "fans  of  all  kinds."— U.  S.  v.  Quong  Lee  &  Co.  et  al.  (C.  C),  T.  D. 
:;0012;  Ab.  8744  (T.  D.  2GS18)  affirmed. 

Fans — Paper  Novelties. -Held  that  certain  so-called  fans  made  of  paper  and 
simulating  fans  in  shape,  which  vary  in  size  from  4  feet  in  diameter  down  to 
small  ones  used  as  favors  or  as  toys,  which  are  unfit  for  any  practical  use  for 


SCHEDULE    N SUNDRIES.  749 

fanning  purposes,  and  which  are  not  dealt  in  by  those  dealing  only  in  fans,  arc- 
not  dutiable  under  the  provision  in  paragraph  427  for  "  fans  of  all  kinds,"  but 
under  paragraph  407  as  manufactures  of  paper  "  not  specially  provided  for." — 
Downing  v.  U.  S.  (C.  C),  T.  D.  2G454;  Ab.  4512  (T.  D.  25091)  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Hand-Painted  Fans  of  Leather  and  Mother-of-Pearl,  the  cost  of  the  paint- 
ing thereon  making  the  leather  chief  value,  but  the  mother-of-pearl  being  chief 
value  if  the  cost  of  the  painting  is  excluded,  is  dutiable  as  a  manufacture  of 
leather  and  not  as  a  manufacture  of  mother-of-pearl. — T.  D.  14463  (G.  A.  2309). 

Silk  Lace  Fans. — Lace  fans  (silk  chief  value)  are  manufactures  of  silk. — 
T.  D.  1330S   (G.  A.  1688). 

Surface-Coated  Paper  Fans. — Japanese  paper  fans,  the  coating  on  the  sur- 
face of  the  paper,  irrespective  of  the  decoration,  being  of  paint  or  coloring  mat- 
ter which  has  been  applied  with  a  brush  or  otherwise,  such  paper  being  com- 
mercially known  as  surface-coated  paper,  is  dutiable  as  manufactures  of  sur- 
face-coated paper  and  not  as  manufactures  of  paper. — T.  D.  14378  (G.  A. 
2262). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

White  Screen  Fans  having  the  appearance  of  being  small  fans,  the  frame 
covered  with  gauze  of  vegetable  fiber,  with  a  reed  handle  and  a  small  silken 
cord,  are  dutiable  as  fans  and  not  as  screens. — T.  D.  12317  (G.  A.  1089). 

1913  350.  Gun  wads  of  all  descriptions,  10  per  centum  ad  valorem. 

1909  441.  Gun  wads  of  all  descriptions,  20  per  centum  ad  valorem. 

1S97  428.  Gun  wads  of  all  descriptions,  20  per  centum  ad  valorem. 

1894  331.  Gun  wads  of  all  descriptions,  10  per  centum  ad  valorem. 

1890  446.  Gun  wads  of  all  descriptions,  35  per  centum  ad  valorem. 

1883  440.  Gun  wads  of  all  descriptions,  35  per  centum  ad  valorem. 


1913 


1909 


1897  < 


1894< 


351.  Human  hair,  raw,  10  per  centum  ad  valorem;  if  cleaned  or  com- 
mercially known  as  drawn,  but  not  manufactured,  20  per  centum  ad  va- 
lorem ;  maiuifactures  of  human  hair,  including  nets  and  nettings,  or  of 
which  human  hair  is  the  component  material  of  chief  value,  not  specially 
provided  for  in  this  section,  35  per  centum  ad  valorem. 

442.  Hair,  human,  if  clean  or  drawn  but  not  manufactured,  20  per 
centum  ad  valorem ;  manufactures  of  human  hair,  or  of  which  human 
hair  is  the  component  material  of  chief  value,  not  specially  provided  for 
in  this  section,  35  per  centum  ad  valorem. 

583.  *     *     *     human  hair,  raw,  uncleaned,  and  not  drawn.     (Free.) 

429.  Hair,  human,  if  clean  or  drawn  but  not  manufactured,  20  per 
centum  ad  valorem. 

450.  Manufactures  of  *  *  *  human  hair,  or  of  which  these  sub- 
stances or  either  of  them  is  the  component  material  of  chief  value,  not 
specially  provided  for  in  this  Act,     *     *     *     35  per  centum  ad  valorem. 

571_  *     *     *     human  hair,  raw,  uncleaned,  and  not  drawn.     (Free.) 

332.  Hair,  human,  if  clean  or  drawn  but  not  manufactured,  20  per 
centum  ad  valorem. 

353.  Alanufactures  of  *  *  *  human  hair  *  *  *  or  of  which 
these  substances  or  either  of  them  is  the  component  material  of  chief 
value,  all  of  the  above  not  specially  provided  for  in  this  Act,  30  per 
centum  ad  valorem. 

504.  *  *  * ;  and  human  hair,  raw,  uncleaned,  and  not  drawn. 
I  (Free.) 


1890< 


750  DIGEST   OF   CUSTOMS  DECISIONS. 

447.  Hair,  liiiiiian,  if  clean  or  ilrawii  hut  imt  inaiiufaotured,  20  per 
coiitum  ad  valon-iii. 

-U')\.  Maiuifacluifs  of  *  *  *  luiman  hair  *  *  *  ,,i-  ,,f  wliich 
Ilu'so  suhstaiici's  or  eilluT  of  tliein  is  tlie  cuiiUHiuent  niattTial  of  chief 
value,  all  of  tlu'  ahove  not  specially  provided  for  in  this  Act,  35  per 
centuni  ad  valorem. 

(X)4.  *  *  * ;  and  human  hair,  raw,  uncleaned,  and  not  drawn. 
,  (  Free. ) 

444.  Human   hair,   raw,   uncleaned.  and   not  drawn,  20  per  centum  ad 
1883     valorem.     If  clean  or  drawn  hut  not  manufactured,  30  per  centuni  ad 
valorem;  when  manulaclured,  3.3  per  centum  ad  valorem. 

DECISIONS  UNDEK  THE  ACT  OF  1913. 

Human-Hair  Tops  will  continue  to  be  assessed  with  duty  at  the  rate  of  15 
[)er  cent  ad  valorem  under  paragraph  385  as  a  nonenumerated  article,  manu- 
factured in  whole  or  in  part. — Dept.  Order  (T.  I).  3G200). 

Human  hair  tops  as.sessed  under  i)aragraph  3Sn  were  claimed  to  he  dutial)le 
under  paragraph  2SG.  Protest  overruletl  without  aflirming  the  assessment. — 
Ab.  38842. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Hair  Crepe  dutiable  at  20  per  cent  ad  valorem  under  paragraph  442.  unless 
the  crepe  is  composed  of  human  hair  and  wool,  in  which  case  it  would  be 
dutiable  as  a  manufacture  of  wool  or  of  human  hair,  depending  upon  the  com- 
ponent material  of  chief  value. — Dept.  Order  (T.  D.  32494). 

Hair  Nets  were  held  dutiable  as  manufactures  of  human  hair  (par.  442). — 
\l).  283(58  (T.  D.  32488). 

Human  Hair,  which  has  been  drawn  to  some  extent  and  has  been  partially 
cleaned,  is  not  the  drawn  and  cleaned  hair  of  commerce,  and  is,  therefore,  free 
of  duty  under  paragraph  583.— Dept.  Order  (T.  I).  32084). 

iQio         352.  Hair,  curled,  suitable  for  beds  or  mattresses,  10  per  centum  ad 
^^^■*     vah>reni. 


1909 
1897 
1894 
1890 

1883  < 


444.  Hair,  curled,  suitable  for  beds  or  mattresses,  10  per  centuni  ad 
valorem. 

430.  Hair,  curled,  suitable  for  beds  or  mattresses,  10  per  centum  ad 
valorem. 

332*.  Hair,  curled,  suitable  for  beds  or  mattresses.  10  per  centum  ad 
valorem. 

4.")0.  Hair,  curled,  suitable  for  beds  or  mattresses,  15  per  centum  ad 
valorem. 

443.  Curled  hair,  except  of  hogs,  used  for  l)eds  or  mattresses,  25  per 
centum  ad  valorem. 

717.  Hair,  *  *  *  of  hogs,  curled,  for  beds  or  mattresses,  and  not 
fit  for  bristles.     (Free.) 


353.  Haircloth,  known  as  "crinoline"  cloth,  6  cents  per  square  yard; 
1913     haircloth,   known  as  "hair  seating,"   and   hair  press  cloth,   15  cents  per 
square  yard. 

445.  Haircloth,  known  as  "crinoline"  cloth.  8  cents  per  square  yard; 
1909     haircloth,  known  as  "  hair  seating,'    and  hair  press  cloth,  20  cents  per 
.square  yard. 

431.  Haircloth,  known  as  "crinoline"  cloth,  10  cents  per  square  yard; 
1897    haircloth,  known  as  "  liair  seating,"  and  hair  press  cloth.  20  cents  per 
square  yard. 

q.^      .333.  Haircloth,  known  as  "crinoline  cl<)th,"  6  cents  per  square  yard. 


{ 


334.  Haircloth,  known  as  "  hair  seating,"  20  cents  per  square  yard. 


SCHEDULE   N SUNDEIES.  751 

IRQo/     '^'^^'  Haircloth,  known  as  "  crinoline  cloth,"  8  cents  per  square  yard. 
l»»u  j     ^^Q    Haircloth,  known  as  "  hair  seating,"  30  cents  per  square  j'ard. 

1445.  Haircloth,  known  as  "  crinoline  cloth,"     *     *     *     30  per  centum 
ad  valorem. 
446.  Haircloth,  known  as  "  hair  seating,"  30  cents  per  square  yard. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Hair  Press  Cloth  of  Camel  and  Goat  Hair  is  not  dutiable  under  paragraph 
806  as  manufactures  of  wool  "  not  si)ecially  provided  for,"  but  under  paragraph 
431  as  "hair  press  cloth."— Caldwell  v.  U.  S.  (C.  C),  T.  D.  26489;  Ab.  4605 
(T.  D.  26035)  reversed. 


1913 


354.  Hats,  bonnets,  or  hoods,  for  men's,  women's,  boys',  or  children's 
wear,  trimmed  or  untrimmed,  including  bodies,  hoods,  plateaux,  forms, 
or  shapes,  for  hats  or  bonnets,  composed  wholly  or  in  chief  value  of 
fur  of  the  rabbit,  beaver,  or  other  animals,  45  per  centum  ad  valorem. 

446.  Hats,  bonnets,  or  hoods,  for  men's,  women's,  boys',  or  children's 
wear,  trimmed  or  untrimmed,  including  bodies,  hoods,  plateaux,  forms, 
or  shapes,  for  hats  or  bonnets,  composed  wholly  or  in  chief  value  of 
fur  of  the  rabbit,  beaver,  or  other  animals,  valued  at  not  more  than  $4..50 
1909  per  dozen,  $1.50  per  dozen ;  valued  at  more  than  $4.50  per  dozen  and  not 
more  than  .$9  per  dozen.  $3  per  dozen;  valued  at  more  than  $9  per  dozen 
and  not  more  than  $18  per  dozen,  $5  per  dozen ;  valued  at  more  than  $18 
per  dozen,  $7  per  dozen ;  and  in  addition  thereto,  on  all  the  foregoing, 
20  per  centum  ad  valorem. 

432.  Hats,  bonnets,  or  hoods,  for  men's,  women's,  boys',  or  children's 
wear,  trinuned  or  untrimmed,  including  bodies,  hoods,  plateaux,  forms, 
or  shapes,  for  hats  or  bonnets,  composed  wholly  or  in  chief  value  of  fur 
of  the  rabbit,  beaver,  or  other  animals,  valued  at  not  more  than  $5  per 
1897  dozen,  $2  per  dozen ;  valued  at  more  than  $5  per  dozen  and  not  more 
than  $10  per  dozen,  $3  per  dozen ;  valued  at  more  than  $10  per  dozen  and 
not  more  than  $20  per  dozen,  $5  per  dozen ;  valued  at  more  than  $20 
per  dozen,  $7  per  dozen ;  and  in  addition  thereto  on  all  the  foregoing, 
20  per  centum  ad  valorem. 

335.  Hats  for  men's,  women's,  and  children's  wear,  composed  of  the 
fur  of  the  rabbit,  beaver,  or  other  animals,  or  of  which  such  fur  is  the 
component  material  of  chief  value,  wholly  or  partially  manufactured, 
including  fur  hat  bodies,  40  per  centum  ad  valorem. 

451.  Hats  for  men's,  women's,  and  children's  wear,  composed  of  the 
fur  of  the  ral)bit,  beaver,  or  other  animals  or  of  which  such  fur  is  the 
component  material  of  chief  value,  wholly  or  partially  manufactured, 
including  fur  hat  bodies,  55  per  centum  ad  valorem. 

400.  Bonnets,  hats,  and  hoods  for  men,  women,  and  children,  composed 
1883    or     *     *     *     other  material,  not  specially  enumerated  or  provided  for 
in  this  Act,  30  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Itabbit-Fur  Hoods  used  by  automobi lists  were  held  more  specifically  pro- 
vided for  as  hoods  composed  in  chief  value  of  rabbit  fur,  under  paragraph  440, 
than  as  wearing  apparel  made  of  fur  (par.  439).— Ab.  32941  (T.  D.  33594). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Fur  Hats. — A  hat  composed  of  fur  and  feathei'S  and  classified  as  a  manu- 
facture in  chief  value  of  fur  under  paragraph  450  was  held  dutiable  under 
paragraph  432,  relating  to  fur  hats.— Ab.  23344  (T.  D.  30921). 

The  material  of  chief  value  is  "  animal  fur,"  and  not  the  fur  of  the  rabbit 
or  beaver.    The  hat  in  question  being  composed  in  chief  value  of  "  animal  fur," 


1894 


1890 


752  DIGEST   OF   CUSTOMS  DECISIONS. 

we  hold  that  it  is  properly  dutiable  according  to  its  value  per  dozen  under 
paragraph  432.— xVb.  23318  (T.  D.  30G35). 

Trimmed  Fur  Hats. — In  finding  the  component  of  chief  value  under  para- 
graph 432,  covering  "  hats  triunued  composed  wholly  or  in  chief  value  of  fur," 
Held  that  the  value  of  the  trimming  should  be  taken  into  consideration,  and 
that  fur  hat  bodies  trinnned  with  another  material  of  greater  value  than  the 
fur  are  not  included  in  the  paragraph. — Kheims  Co.  v.  U.  S.  (C.  C.  A.),  T.  D. 
28783;  T.  D.  28185  (C.  C.)  and  (G.  A.  6411)  T.  D.  27541  anirnied. 


1913 


1894 


1890 


355.  Indurated  fiber  ware  and  manufactures  of  pulp,  not  specially 
provided  for  in  this  section,  25  per  centum  ad  valorem. 

447.  Indurated  fiber  ware  and  manufactures  of  pulp,  not  specifically 
1909     provided  for   in   this  section,   printed   or   unprinted,   35  per   centum   ad 

valorem. 

1897  '^^^'  I'l'^lu^'^ted  fiber  ware  and  manufactures  of  wood  or  other  pulp, 
and  not  otherwise  specially  provideil  for,  35  per  centum  ad  valorem. 

353.  *  *  *  indurated  fiber  wares,  and  other  manufactures  compf)sed 
of  wood  or  other  pulp,  or  of  which  these  substances  or  either  of  them  is 
the  component  material  of  chief  value,  *  *  *  uot  specially  provided 
for  in  this  Act,  30  per  centum  ad  valorem. 

461.  *  *  *  indurated  fiber  wares  and  other  manufactures  composed 
of  wood  or  other  pulp,  or  of  which  these  substances  or  either  of  them  is 
the  component  material  of  chief  value,  *  *  *  ^^^  specially  provided 
for  in  this  Act,  35  per  centum  ad  valorem. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Printed  Beer  Mats. — Beer  mats,  consisting  of  a  round  piece  of  wood  pulp 
upon  which  is  printed  a  German  verse  and  the  name  and  advertisement  of  a 
dealer  in  beers,  are  not  "  printed  matter  "  within  the  meaning  of  paragraph  403, 
but  are  dutiable  as  manufactures  of  pulp  under  paragraph  433. — UoUeuder  v. 
U.  S.  (CO,  T.  D.  30250;  Ab.  19347  (T.  D.  29159)  affirmed. 

356.  Jewelry,  commonly  or  commercially  so  known,  valued  above 
20  cents  per  dozen  pieces,  60  per  centum  ad  valorem ;  rope,  curb,  cable, 
and  fancy  patterns  of  chain  not  exceeding  one-half  inch  in  diameter, 
width,  or  thickness,  valued  above  30  cents  per  yard ;  and  articles  valued 
above  20  cents  per  dozen  pieces  designed  to  be  worn  on  a[)parel  or  carried 
on  or  about  or  attached  to  the  person,  such  as  and  including  buckles, 
cardcases.  chains,  cigar  cases,  cigar  cutters,  cigar  hoklers,  cigarette  cases, 
cigarette  holders,  coin  holders,  collar,  cuff,  and  dress  buttons,  combs, 
match  boxes,  mesh  bags,  and  purses,  millinery,  military,  and  hair  orna- 

1913  ments,  pins,  powtler  cases,  stamp  cases,  vanity  cases,  and  like  articles ; 
all  the  foregoing  and  parts  thereof,  finished  or  partly  finished,  com- 
posed of  metal,  whether  or  not  enameled,  washed,  covered,  or  plated, 
including  rolled  gold  plate,  and  whether  or  not  set  with  precious  or  semi- 
precious stones,  pearls,  cameos,  coral,  or  amber,  or  with  imitation 
preci<ms  stones  or  imitation  pearls,  00  per  centum  ad  valorem.  Stamp- 
ings, galleries,  mesh  and  other  niatt'rials  of  metal,  whether  or  not  set  with 
glass  or  paste,  finished  or  .partly  finislied,  separate  or  in  strips  or  sheets, 
suitable  for  use  in  the  manufacture  of  any  of  the  foregtwng  articles  in 
this  paragraph,  50  per  centum  ad  valorem. 

448.  Chains,  pins,  collar,  cuff,  and  dress  buttons,  ciiarms,  combs, 
millinery    and    military    ornaments,    together   with   all    other   articles   of 

1909  every  description,  finished  or  partly  finished,  if  set  with  imitation  precious 
stones  composed  of  glass  or  paste  (except  imitation  jet),  or  composed 
wholly  or  in  chief  value  of  silver,  German  silver,  white  metal,  brass,  or 
gun  metal,  whether  or  not  enameled,  washed,  covered,  pl.ated,  or  alloyed 
with  gold,  silver,  or  nickel,  and  designed  to  be  worn  on  apitarel  or  carried 


'schedule    N SUNDRIES,  753 

on  or  about  or  attuchtxl  to  the  person,  valued  at  20  cents  per  dozen 
pieces,  1  cent  each  and  in  addition  thereto  tliree-fifths  of  1  cent  per 
dozen  for  each  1  cent  the  value  exceeds  20  cents  per  dozen ;  all  stamp- 
ings and  materials  of  metal  (except  iron  or  steel),  or  of  metal  set  with 
glass  or  paste,  tinished  or  partly  finished  suitable  for  use  in  the  manu- 
facture of  any  of  tlie  foregoing  articles  (except  chain  valued  at  less 
than  30  cents  per  yard  other  than  nickel  or  nickel-plated  chain),  valued 
at  72  cents  per  gross,  3  cents  per  dozen  pieces  and  in  addition  thereto 
one-half  of  1  cent  per  gross  for  each  1  cent  the  value  exceeds  72  cents 
per  gross;  rope,  curb,  .cable,  and  other  fancy  patterns  of  chain,  without 
1909  bar,  swivel,  snap  or  ring,  composed  of  rolled  gold  plate  or  of  silver,  Ger- 
man silver,  white  metal,  or  brass,  not  exceeding  one-half  of  one  inch  in 
diameter,  breadth,  or  thickness,  valued  at  30  cents  per  yard,  6  cents 
per  foot,  and  in  addition  thereto  three-fifths  of  1  cent  per  yard  for  each 
1  cent  the  value  exceeds  30  cents  per  yard ;  finished  or  unfinished  bags, 
purses,  and  other  articles,  or  parts  thereof,  made  in  chief  value  of  metal 
mesh  composed  of  silver,  German  silver,  or  white  metal,  valued  at  $2 
per  dozen  pieces,  10  cents  per  piece  and  in  addition  thereto  three-fifths 
of  1  cent  per  dozen  pieces  for  each  1  cent  the  value  exceeds  $2  per 
dozen ;  all  of  the  foregoing,  whether  known  as  jewelry  or  otherwise  and 
whether  or  not  denominatively  or  otherwise  provided  for  in  any  other 
paragraph  of  this  Act,  25  per  centum  ad  valorem  in  addition  to  the 
specific  rate  or  rates  of  duty  herein  pi-ovided ;  all  articles  commonly  or 
commercially  known  as  jewelry,  or  parts  thereof,  finished  or  unfinished, 
including  chain,  mesh,  and  mesh  bags  and  purses  composed  of  gold  or 
platinum,  whether  set  or  not  set  with  diamonds,  pearls,  cameos,  coral, 
or  other  precious  or  semiprecious  stones,  or  imitations  tliereof,  60  per 
centum  ad  valorem. 

434.  Articles  commonly  known  as  jewelry,  and  parts  thereof,  finished 
1897     '^^  unfinished,  not  specially  provided  for  in  this  Act,  including  precious 
stones  set,  pearls  set  or  strung,  and  cameos  in  frames,  60  per  centum 
ad  valorem. 

336.  Jewelry:  All  articles,  not  specially  provided  for  in  this  Act,  com- 
1894    mercially  known  as  "jewelry,"  and  cameos  in  frames,  35  per  centum  ad 
valorem. 

452.  Jewelry :  All  articles,  not  elsewhere  specially  provided  for  in  this 
Act,  composed  of  precious  metals  or  imitations  thereof,  whether  set  with 
coral,  jet,  or  pearls,  or  with  diamonds,  rubies,  cameos,  or  other  precious 
stones,  or  imitations  thereof,  or  otherwise,  and  which  shall  be  known 
commercially  as  "  jewelry,"  and  cameos  in  frames,  50  per  centum  ad 
valorem. 

1883         459.  Jewelry  of  all  kinds,  25  i^er  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

"  Designed." — In  the  expression  of  paragraph  356,  "  articles  valued  above  20 
rents  per  dozen  designed  to  be  worn  on  apparel  or  carried  on  or  about  or 
attached  to  the  person,"  the  words  "  designed  to  be "  mean  something  more 
than  susceptible  of  being.  By  the  use  of  the  word  "  designed  "  it  must  be 
assumed  that  Congress  intended  to  include  only  such  articles  as  were  peculiarly 
and  specially  fitted  for  being  carried  on  or  about  the  person  and  devoted  to 
such  use. 

The  court  can  take  judicial  notice  that  the  pencils  in  this  case,  having  differ- 
ent sizes  of  lead  and  different  colors,  are  used  by  draftsmen  and  architects, 
with  frequent  changes  from  one  to  the  other ;  and  that  ordinarily  they  would 
he  laid  upon  the  desk  ready  for  frequent  shifting  from  one  to  the  other,  or  if 
placed  in  the  pocket  for  convenience,  could  not  be  designed  to  be  carried  on  the 
person.— U.  S.  v.  Faber  (Ct.  Cust.  Appls.),  T.  D.  3G9S0;  (G.  A.  792S)  T.  D. 
3653S  affirmed. 

60690°— IS— VOL  1 48 


1890 


754  DIGEST   OF   CUSTOMS   DECISIOl^S. 

"  Suitable  for  Use." — The  expression  "  suilalile  for  use,"  in  i>;ii:i;.'i-:ipli  ,*?riG, 
does  not,  in  the  tariff  sense,  imply  or  require  cliiff  use.  l)ut  is  limited  ui  (luali- 
fled  to  susceptibility  for  the  use  expressed. 

lirass  and  German-silver  foxtail  chain,  valued  at  less  than  ."JO  cents  per  yard, 
shown  to  he  used  In  the  manufacture  of  Jewelry,  is  dutiable  under  paragraph 
35G  as  metal  material  "suitable  for  use  in  Ihe  manufacture  of  any  of  the  fore- 
J{oing  articles,"  and  not  under  paragraph  1G7  as  metal  articles  or  wares  not 
specially  provide<l  for. — U.  S.  v.  Lorsch  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  371I-J ; 
(G.  A.  79SG)  T.  D.  3G799  reversed. 

Rosaries. — Since  the  evidence  docs  not  show  that  the  rosari(\s  at  bar  are  not 
"designed  to  he  w^orn  on  ai)parel  or  carried  on  or  about  or  attached  to  the 
[cr.son,"  the  collector's  classilication  of  them  as  such  articles  under  paragraph 
aSG,  tariff  act  of  1913,  must  stand.— U.  S.  v.  Malhanii  &  Co.  et  al.  (Ct.  Cust. 
Appls.),  T.  D.  3G493;  G.  A.  Ah.  38523  rever.sed. 

Kosaries  in  chief  value  of  silver-plateil  metal,  which  are  not  designed  for  use 
as  jewelry,  which  are  not  intended  to  be  carrietl  on  or  about  or  attached  to  the 
person  or  worn  on  or  as  a  part  of  the  attire,  and  which  have  only  a  devotional 
use,  are  not  dutiable  under  the  "jewelry  paragraph"  (356),  but  as  articles 
plated  with  silver  under  paragraph  1G7. — U.  S.  v.  American  Bead  Co.  (Ct.  Cust. 
Appls.),  T.  D.  3G45G;  G.  A.  Ab.  3S7GG  allirnuKl. 

CoNSTUUCTioN — Pakagraph  35G. — An  article,  to  be  duliablc  uiidi>r  the  third 
clause  of  paragraph  356,  nuist  be  designed  to  be  worn  on  apparel  or  carried  on 
or  about  or  attached  to  the  person,  and,  if  not  enumerated  in  the  clause,  nuist 
be  like  the  articles  enumerated.  The  word  designed  should  not  be  cijiistrued  to 
mean  susceptible  of  being  so  worn  or  carried. 

llosARii-:s  IN  Chief  Value  of  Silver-Plated  Metal. — Rosaries  in  chief  value 
of  silver-plated  metal,  which  are  not  designed  for  use  as  jewelry,  which  are  not 
inti'iided  to  be  carried  on  or  about  or  attached  to  the  person  or  worn  on  or  as 
a  part  of  the  attire,  and  which  have  only  a  devotional  use,  are  not  dutiable 
under  the  "jewelry  paragraph"  (35G),  but  as  articles  plated  with  silver  under 
paragraph  1G7.— U.  S.  v.  American  Bead  Co.  (Ct.  Cust.  Appls.),  T.  D.  3G456; 
G.  A.  Ab.  3S7GG  affirmed. 

Policemen's  Wliistles  of  Metal,  How  Dutiable. — Policemen's  whistles  of 
metal  are  not  dutiable  under  paragraph  35G  as  metal  articles  designed  to  be 
carried  on  or  about  or  attached  to  the  person,  but  under  paragraph  1G7  as 
articles  or  wares  composed  wholly  or  in  chief  value  of  metal. — -Schoverling,  Daly 
&  Gales  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  3G491 ;  G.  A.  Ab.  3S257  reversed. 
Metal  Fittings  for  Hand  lJaf>;s. 

Articles  Designed  to  Be  Caukied  on  or  Auout  or  Attached  to  the  Person. — 
Small  brass-bound  memorandum  books  with  brass-capped  lead  pencil  so  fitted  to 
the  binding  as  to  keep  the  book  closed  when  not  in  use  and  small  metal  i)encil 
cases  and  holders,  having  an  individuality  of  tlieir  own  in  that  they  are  suitable 
to  be  carried  as  separate  entities  as  well  as  in  hand  hags,  belong  to  the  class  of 
articles  which  are  designed  to  be  carried  on  or  about  or  attached  to  the  person, 
and  are  dutiable  as  such  under  paragraph  35G. 

Articles  or  Wares  of  Metal. — Metal  handles  for  small  articles  of  personal 
convenience  (such  as  buttonhooks),  pin  and  needle  boxes,  buttonhooks,  tweezers, 
manicuring  implements,  pin  or  hairpin  boxes,  and  perfume  or  smelling-.salt 
flasks  are  shown  by  the  testimony  and  by  their  shape,  size,  and  construction  not 
to  be  articles  designed  to  be  carried  on  or  about  or  attached  to  the  person.  They 
are  not  dutial)le  as  such  under  paragraph  35G,  but  as  articles  or  wares  of  metal 
under  paragrai)h  1G7. 


SCHEDULE    N SUNDRIES.  755 

Small  Containers  or  Vanity  Articles  and  Preparations. — Metal  powder 
boxes,  powder-puff  boxes,  eyebrow  pencil  cases,  and  lip-stick  boxes  are  suitable 
containers  for  vanity  articles  and  preparations  and  were,  so  far  as  the  record 
shows,  properly  classified  by  the  collector  under  paragraph  356. 

Mirrors  for  Vanity  Cases. — Small  mirrors  suitable  for  use  in  fitting  out 
vanity  cases  are  not  dutiable  as  parts  of  vanity  cases  under  paragraph  356,  but 
as  mirrors  under  paragraph  95. — Rumpp  &  Sons  et  al.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  36507;  G.  A.  Abs.  38550,  38760,  and  38765  modified. 

Pedometers  Not  Ejusdem  Generis  With  Articles  Named  in  Third  Clause, 
Paragraph  356. — Pedometers  having  a  catch  by  which  they  are  attached  to 
the  vest  pocket,  used  principally  by  practical  people  for  utilitarian  purposes,  are 
not  like  the  articles  named  in  the  third  clause  of  paragraph  356.  They  are  not 
dutiable  under  paragraph  356,  but  as  metal  articles  not  specially  provided  for 
under  paragraph  167.— U.  S.  v.  Sussfeld,  Lorsch  &  Co.  (Ct.  Cust.  Appls.),  T.  D. 
36454 ;  G.  A.  Ab.  39343  aflirmed. 

Automatic  Lighters,  classified  under  paragraph  356,  were  claimed  under 
paragrapli  167. 

The  official  sample  was  composed  principally  of  metal,  enameled  and  gilded 
and  of  such  shape  as  to  resemble  a  gold-tipped  cigarette.  The  gilded  tip  is 
removable,  and  is  so  arranged  that  on  removal  from  the  body  of  the  article  it 
revolves  a  wheel-like  device  which  ignites  a  small  wick.  Protest  overruled. — 
Ab.  38525. 

Bead  Chains. — One  sample  consisted  of  green  wooden  beads  strung  on  a 
green  cotton  cord,  having  a  brass  snap  hook  attached,  and  the  other  consisted 
of  alternate  green  wooden  and  small  white  glass  beads  strung  on  a  green  cotton 
thread,  with  a  brass  clasp.  They  were  found  to  be  composed  in  chief  value  of 
wood  and  were  held  dutiable  as  jewelry  under  paragraph  356. — Ab.  38701. 

Buckles  or  Slides  of  Metal  to  be  worn  on  shoes  or  slippers.  The  statute 
has  placed  a  duty  of  60  per  cent  ad  valorem  on  the  merchandise  mentioned  in 
paragraph  356  when  "  valued  above  20  cents  per  dozen  pieces."  As  these 
cheaper  articles  are  not  specially  provided  for  in  any  paragraph  of  the  act  of 
1918,  where  they  are  worth  less  than  20  cents  a  dozen  pieces  they  properly  fall 
within  paragraph  167. — Ab.  36878. 

Chain  in  Lengths. — In  the  last  sentence  of  paragraph  350  the  words  "sepa- 
rate or  in  strips  or  sheets  "  are  not  words  of  limitation  inserted  to  narrow  the 
scope  of  the  sentence,  but  words  of  amplification  to  make  certain  that,  whether 
imported  in  the  form  of  strips  or  sheets  or  as  separate  entities  cut  therefrom, 
stampings,  galleries,  mesh,  and  other  materials  of  metal  capable  of  such  forms 
should  not  escape  the  duty  prescribed  by  the  paragraph. 

Foxtail,  rope,  tombac,  and  snake  chain,  wound  on  reels  in  100-meter  lengths, 
chiefly  used  in  the  manufacture  of  jewelry  and  not  shown  to  be  used  for  any 
other  purpose,  and  worth  less  than  30  cents  a  yard,  is  dutiable  as  materials  of 
metal  suitable  for  use  in  the  manufacture  of  jewelry  (par.  3.56),  and  not  as 
metal  articles  not  specially  provided  for  (par.  167). — French  Import  Co.  et  al. 
V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  37048 ;  Ab.  39769  affirmed. 

Metal  Cigar  Lighters. — Small  metal  articles  valued  above  20  cents  per  dozen 
pieces,  designed  to  be  carried  on  the  person  and  used  to  light  cigars,  are  properly 
classified  under  paragraph  356  at  60  per  cent  ad  valorem. 

Such  merchandise,  while  it  may  be  included  within  the  term  "  smokers'  arti- 
cles," as  described  in  paragraph  381,  yet  is  a  like  article  to  cigar  cases,  cigar 
cutters,  and  cigar  holders,  which  are  eo  nomine  mentioned  in  paragraph  356. 
This  establishes  a  legislative  intent  that  such  smokers'  articles  as  cigar  cases, 


756  DIGEST   OF   CUSTOMS  DECISIONS. 

cigar  holders,  cigar  cutters,  and  lil<e  articles  made  of  metal,  if  valued  above 
20  cejits  per  dozen  pieces  and  designed  to  be  carried  on  or  about  or  attached  to 
the  person,  should  be  eliminated  from  the  smokers'  articles  provided  for  in 
paragraph  ;{S1. 

A  cigar  lightiT  made  of  metal,  Naluetl  at)ove  20  cents  per  dozen  pieces,  de- 
signed to  he  carried  on  or  about  or  attacheil  to  the  person  is  a  like  article  to 
those  above  enumerated,  and  should  be  classilied  in  the  same  manner. — T.  D. 
35880  (G.  A.  7810). 

Combination  Metal  Pocket  IVn,  Pencil,  and  Stamp,  Etc. — The  mer- 
chandise is  composed  of  brass,  nickel  plated,  in  the  following  forms:  (1)  A 
cylindrical  pen  or  iK'ncil  holder,  at  one  end  of  which  is  a  penholder  tip  and 
pen,  also  a  metal  pencil,  both  arranged  to  slide  into  the  barrel  of  the  holder 
when  not  in  use,  and  (2)  articles  in  the  shape  of  a  snuUl  watch  or  coin  holder, 
a  cigar  cutter,  and  a  small  match  box  or  vanity  case,  each  containing  a  stami) 
device  and  having  a  ring  at  one  end  adapting  them  for  attachment  to  a  watch 
or  key  chain  All  are  clearly  intended  to  be  carried  in  the  pocket.  On  the 
authority  of  G.  A.  7179  (T.  D.  31348)  the  combination  penholders  were  held 
dutiable  at  25  per  cent  under  paragraph  157  and  the'  pens  therein  under  para- 
graph 156.  The  articles  containing  the  stamp  device  were  held  properly  classi- 
fied under  paragraph  35G.— Ab.  38950. 

Dress  Buttons. — Metal  buttons,  round  or  oblong,  valued  above  20  cents  per 
dozen  pieces,  used  both  for  utilitarian  and  ornamental  purposes  on  suits  or 
coats,  are  dress  buttons,  and  properly  dutiable  under  paragraph  356  at  60 
per  cent  ad  valorem.— T.  D.  35849  (G.  A.  7805). 

Flash-Light  Cases  composed  of  metal,  intended  to  be  made  into  electric 
pocket  lamps  to  be  carried  on  or  about  the  person,  dutiable  under  paragraph 
356,  at  the  rate  of  60  per  cent  ad  valorem.— Dept.  Order  (T.  D.  34203). 

Imitation  Pearl  Beads. — Some  graduated  as  to  size  and  others  consisting 
of  matched  beads  strung  on  temporary  strings,  classified  at  50  per  cent  ad 
valorem  under  paragraph  333,  are  claimed  dutiable  at  35  per  cent  under  the 
same  paragraph. 

Each  set  of  beads  is  intended  for  a  necklace  and  they  are  properly  dutiable 
under  paragraph  3.56.  Protest  overruled  without  athrming  the  collector's 
action.— Ab.  38872. 

Aluminum  Key  Chains,  not  plated  with  gold  or  silver,  were  held  properly 
classified  under  paragraph  356  rather  than  under  paragraph  167. — Ab.  38192. 

Mesh-Bag  Frames,  perforated,  wholly  or  in  chief  value  of  metal,  dutiable  at 
60  per  cent  ad  valorem  under  paragraph  356.    The  phrase  "and' parts  thereof" 
is   not   qualified   by    the   price   limitation   "  valued    above   20   cents   per   dozen 
pieces."— Dept.  Order   (T.  D.  35285). 
Parts  of  Jewelry. 

Legislative  History  Showing  Intent  —  All  Parts  ob'  Statute  Given 
Effect. — Paragraph  356,  as  reported  to  the  House  by  the  committee,  was  delib- 
erately amended  in  the  House  by  the  insertion  of  the  words  "  60  per  centum  ad 
valorem  "  in  the  first  clause.  No  interpretation  will  give  due  effect  to  this 
amendment  except  that  the  jewelry  clau.se  was  thereby  segregated  from  the 
three  following  clauses  of  the  paragraph  and  converted  into  a  complete  and 
independent  provision.  It  follows  that  the  words  "parts  thereof"  and  "com- 
posed of  metal "  in  the  fourth  clause  do  not  refer  to  "  jewelry  "  in  the  first. 

Necklace  Clasps  and  Watch-Chain  Compasses. — Necklace  clasps  composed 
of  base  metal  set  with  imitation  precious  stones  and  metal  and  glass  watch- 
chain  compasses,  metal  being  chief  value,  both  articles  being  conceded  to  be 


SCHEDULE    N SUNDRIES.  757 

"  parts  of  jewelry,"  are  dutiable  under  the  last  clause  of  paragraph  356  as 
"  materials  of  metal,  finished  or  partly  finished,  suitable  for  use  in  the  manu- 
facture of  any  of  the  foregoing  articles  in  this  paragraph,"  viz,  "  jewelry,  valued 
above  20  cents  per  dozen  pieces,"  in  the  first  clause  thereof. 

Collector's  Finding  of  Fact  Presumed  Correct. — It  is  admitted  that  the 
clasps  are  valued  above  20  cents  per  dozen,  and  this  necessitates  a  value  above 
that  for  necklaces  fitted  with  them.  The  collector's  finding  that  watch  chains 
fitted  with  these  compasses  are  valued  at  more  than  20  cents  per  dozen  is  pre- 
sumptively correct,  and  in  the  absence  of  rebutting  evidence,  is  final. — Mam- 
luck  &  Co.  et  al.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36198;  (G.  A.  7755)  T.  D. 
35592  modified. 

Fancy  Metal  Pencils. — These  articles  are  composed  in  chief  value  of  metal 
with  a  substantial  minor  value  of  other  material,  the  metal  value  distinctly  pre- 
ponderating. They  fall  within  the  terms  of  paragraph  356. — Hen.sel,  Bruck- 
raann  &  Lorbacher  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35434;  (G.  A.  7625)  T.  D. 
34870  affirmed. 

These  pencils  resemble  the  designated  articles  in  the  paragraph  in  a  common 
characteristic — that  of  being  worn  incidentally  for  comfort,  convenience,  or 
adornment;  they  are  "like  articles,"  and  were  properly  assessed  under  that 
paragraph.— Gallagher  &  Ascher  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35343; 
(G.  A.  7625)  T.  D.  34S70  affirmed. 

Metal  Perfume  Flasks. — The  merchandise  consists  of  perfume  flasks  com- 
posed of  glass  and  metal,  is  valued  over  20  cents  per  dozen  pieces,  and  is  com- 
posed in  chief  value  of  metal.  It  is  used  by  ladies  or  girls  and  carried  in  tha 
pocketbook  or  handbag.  The  merchandise  was  properly  classified  by  the  col- 
lector under  paragraph  356.— Ab.  36771  (T.  D.  34871). 

Watch  Bracelets.— Bracelets  to  which  are  permanently  attached  small 
watches,  and  inseparable  therefrom,  are  dutiable  as  an  entirety  with  the  watch- 
cases  as  jewelry.  The  collector's  assessment  of  30  per  cent  ad  valorem  under 
paragraph  161  on  the  watch  movements  and  of  60  per  cent  ad  valorem  on  the 
watchcases  and  bracelets  as  jewelry  under  paragraph  356  is  affirmed.  The 
cases,  being  part  of  the  bracelets,  do  not  come  within  the  provision  of  para- 
graph 161.— T.  D.  35722   (G.  A.  7778). 

Metal  Whistles,  designed  to  be  carried  on  or  about  or  attached  to  the  person 
and  valued  above  20  cents  per  dozen  pieces,  were  held  clearly  within  the  provi- 
sions of  paragraph  356.— Ab.  38527. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Articles  in  Eo  Nomine  Provisions  of  Paragraph  448,  but  Known  as 
Jewelry. — Avoiding  a  construction  that  would  work  inconsistent  or  absurd 
results,  but  not  on  that  ground  alone,  it  is  held  that  in  paragraph  448,  where 
jewelry  is  treated  comprehensively,  it  was  intended  that  to  all  articles  com- 
monly or  commercially  known  as  jewelry  the  lower  rate  of  60  per  cent  ad  valorem 
should  apply,  notwithstanding  the  fact  that  such  articles  fall  within  the  ap- 
parent eo  nomine  provisions  in  a  preceding  part  of  the  paragraph.  U.  S.  v. 
Guthman  et  al.  (3  Ct.  Cust.  Appls.,  276;  T.  D.  32572).— Cohn  &  Rosenberger  et 
al.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33536;  (G.  A.  7424)  T.  D.  33142  affirmed 
ns  to  part,  reversed  as  to  part. 
Articles  of  Adornment. 

The  importations  consisted  of  brooches  or  pins  made  of  brass  and  tin  ana 
having  an  artificial  red  rose  in  the  center,  necklaces  constructed  of  glass  beads 
and  cotton  strings  with  a  brass  clasp,  and  celluloid  bracelets. 


758  DIGEST   OF   CUSTOMS   DECISIONS. 

Tliero  is  iiotliiii;,'  in  tlic  rccdrd  tn  sliuw  Unit  the  irnuds  arc  dcsijiiuHl  for  use 
as  playthings.  They  are  of  a  size  and  appearance  (liat  h>ads  to  tlie  inference 
they  were  made  to  be  worn  by  cliihlren  as  artich's  of  adornment.  A  commercial 
desij^nation  as  toys  was  not  proved.  The  articles  are  properly  classifiable  as 
jewelry .—U.  S.  v.  Kraemer  &  Co.  et  al.  (Ct.  Cust.  Appls.),  T.  D.  34474;  (G.  A. 
Ab.  34111)  T.  D.  33913  reversed. 

Millinery  Ornaments. — Imitation  of  precious  stones,  including  so-called 
semiprecious  stones,  set  in  metal,  forming  parts  of  hatpins  and  other  articles 
of  personal  adornment,  valued  at  more  than  20  cents  per  dozen  pieces,  are 
dutiable  at  SH  per  cent  ad  valorem  under  paragrai)li  448. 

Millinery  and  dre.ss  ornaments  compostHl  in  chief  value  of  silk,  straw,  beads, 
or  metal  thread,  having  imitation  precious  stones  sewed,  pasted,  or  glued  to  the 
fabric.  Held  not  to  be  set,  and  are  not  dutiable  under  paragraph  448,  but  at  the 
rate  applicable  to  their  component  material  of  chief  value. 

Millinery  ornaments  set  with  both  imitation  jet  and  other  imitation  precious 
stones,  imitation  jet  the  component  material  of  chief  value,  are  not  dutiable 
under  paragraph  448. 

Millinery  ornaments  composed  of  straw,  imitating  feathers,  are  dutiable  as 
artilicial  feathers  at  GO  per  cent  ad  valorem  under  paragraph  4.^8. — T.  D.  31809 
(G.  A.  72G1). 

Altern.\ti\'E  Provisions. — The  provisions  of  paragraph  448,  with  regard  to 
articles  of  personal  adornment  valued  at  more  than  20  cents  per  dozen  pieces — 
not  composed  of  gold  or  platinum — are  in  the  alternative:  (a)  If  set  with  imi- 
tation precious  stones  (except  imitation  jet),  regardless  of  the  materials  of 
which  the  articles  are  composed,  they  are  dutiable  at  85  per  cent  ad  valorem  ; 
or  (ft)  if  they  are  comi)osed  in  chief  value  of  silver,  German  silver,  white  metal, 
brass,  or  gun  metal,  they  are  likewise  dutiable  at  85  per  cent  ad  valorem 
whether  set  with  imitation  precious  stones,  including  imitation  jet,  or  not. 

Buckles  Valued  at  20  Cents  or  More  per  Dozen. — Buckles  valuetl  at  20 
cents  or  more  per  dozen  pieces,  composed  wholly  or  in  chief  value  of  silver, 
German  silver,  white  metal,  brass,  or  gun  metal,  whether  set  or  not  set  with 
imitation  precious  stones,  including  imitation  jet,  are  dutiable  at  the  equivalent 
ad  valorem  rate  of  85  per  cent  under  paragraph  448. — T.  D.  31448  (G.  A.  7195). 

Hatpins. — Hatpins,  brooches,  and  other  articles  of  personal  adornment,  cost- 
ing more  than  20  cents  per  dozen  pieces,  if  composed  in  chief  value  of  silver, 
German  silver,  white  metal,  brass,  or  gun  metal,  are  dutiable  at  85  per  cent  ad 
valorem  under  paragraph  448  even  if  set  with  imitation  jet  or  any  other  mate- 
rial.    G.  A.  7019  (T.  D.  30612)  distinguished.— T.  D.  30874  (G.  A.  7084). 

Articles  of  Utility. — Tlie  provision  in  paragrapli  448  for  "  all  other  articles 
of  every  description "  applies  to  articles  which  fulfill  the  purpose  of  their 
existence  in  being  worn  on  apparel  or  carried  on  or  about  or  attached  to  the 
person,  and  are  primarily  designed  and  intended  to  be  so  worn  or  carried 
merely  for  the  sake  of  their  ornamental  character.  Articles  devised  for  pur- 
po.ses  es.sentially  utilitarian  and  carried  on  the  person  for  convenience  and 
availability,  even  though  made  wholly  or  in  chief  value  of  precious  or  one  or 
another  of  the  base  metals  specified  in  the  paragraph,  whether  ornate  in 
appearance  or  not,  are  not  ejusdem  generis  with  those  provided  for  in  the  first 
section  of  paragraph  448,  nor  are  they  embraced  by  the  provision  for  "  all  of 
the  foregoing,  whether  known  as  jewelry  or  otherwise,  and  whether  or  not 
denominatively  or  otherwise  provi<led  for  in  any  other  paragraph  of  this  Act." — 
T.  D.  31348  (G.  A.  7179). 

Barettes  Set  With  Tniitntion  Jet. — On  a  review  of  the  interpretations,  both 
legislative  and  judicial,  there  being  an  absence  of  any  evidence  going  to  show 


SCHEDULE    N SUNDRIES.  759 

a  commercial  designation  of  the  commodity,  and  the  fact  appearing  that  the 
relevant  clause  in  tlie  tariff  act  of  1909  was  placed  there  after  a  like  clause  in 
the  tariff  act  of  1897  had  received  an  authoritative  interpretation  similar  to 
the  one  here  now  given,  burettes  made  of  base  metal  and  set  with  imitation  jet 
are  not  dutiable  as  "  jewelry,"  but  are  dutiable  as  manufactures  of  paste 
under  paragraph  109.— U.  S.  v.  Beierle  &  Co.  (Ct.  Gust.  Appls.),  T.  D.  31506; 
(G.  A.  7019)  T.  D.  30612  affirmed. 

Brooches  of  Brass  Set  With  Stones. — The  articles  of  the  importation  are 
all  commonly  and  commercially  known  as  jewelry.  They  might  be  classified 
under  two  different  provisions  of  paragraph  448,  but  they  come  more  precisely 
under  the  clause  that  relates  to  "  all  articles  commonly  or  connnercially 
known  as  jewelry,"  and  they  are  dutiable  as  such.  U.  S.  v.  Goldl)erg's  Sons 
et  als.  (T.  D.  32573)  ;  Guthman,  Solomons  &  Co.  v.  U.  S.  (T.  D.  32572)  ;  U.  S.  v. 
Cohn  &  Rosenberger  (T.  D.  32571).— Cohn  &  Rosenberger  v.  U.  S.  (Ct.  Cust. 
Appls.)',  T,  D.  32575;  (G.  A.  7330)  T.  D.  32281  reversed. 

Brooches  in  Chief  Value  of  Brass  or  Gilt. — It  is  stipulated  here  that  the 
merchandise  is  both  commonly  and  commercially  known  as  jewelry.  De- 
scriptively it  would  fall  within  the  language  of  paragraph  448,  "  all  other  arti- 
cles of  every  description  composed  wholly  or  in  chief  value  of  brass  and  de- 
signed to  be  worn  on  apparel  or  carried  on  or  about  or  attached  to  the  person." 
But  the  commercial  must  prevail  over  the  descriptive  designation,  and  the 
merchandise  is  duitable  as  jewelry  under  that  paragraph.  U.  S.  v.  Vandegrift 
(3  Ct.  Cust.  Appls.,  — ;  T.  D.  32457)  ;  U.  S.  v.  Guthman.  Solomons  &  Co.  (T.  D. 
32575)  ;  U.  S.  v.  Goldberg's  Sous  et  al.  (T.  D.  32.573).— Guthman,  Solomons  &  Co. 
V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32574;  (G.  A.  7330)  T.  D.  32281  reversed. 

Collar  Supporters  made  of  celluloid  and  set  with  imitation  precious  stones, 
assessed  under  the  first  part  of  paragraph  448,  were  held  dutiable  under  the 
last  part  of  the  same  paragraph.— Ab.  34004  (T.  D.  33898). 

Small,  Cheap  Compasses. — It  is  agreed  these  goods,  of  chief  value  in  brass, 
were  improperly  assessed  by  the  collector.  From  the  testimony  and  the  exhibits 
themselves  it  appears  these  articles  are  not  intended  for  use  as  parts  of  watches 
or  watchcases  or  as  field  glasses,  and  they  are  not  jewelry  or  parts  thereof. 
They  are  intended  to  be  usetl  as  a  part  of  something  else  and  were  dutiable  as 
articles  or  wares  not  specially  provided  for  composed  wholly  or  in  part  of  metal 
under  paragraph  199.— Sussfeld,  Lorsch  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
34875;  (G.  A.  Ab.  35167)  T.  D.  34307  reversed. 

Fancy  Vest  Buttons. — The  importation  was  of  buttons  made  of  brass,  plated, 
and  some  of  these  were  studded  with  imitation  precious  stones.  To  bring  these 
buttons  within  the  provisions  of  paragraph  448  they  should  be  found  to  be 
either  dress  buttons  set  with  imitation  precious  stones  composed  of  glass  or 
paste,  or  brass  should  compose  their  value  in  chief,  or  they  should  be  designed 
for  personal  adornment,  and  in  any  of  these  cases  be  valued  in  addition  at  not 
less  than  20  cents  per  dozen.  This  importation  on  examination  appears  to  fall 
within  the  provisions  of  paragraph  448,  and  giving  the  collector's  decision  the 
benefit  of  the  presumption  of  correctness  to  which  it  is  entitled,  the  gootls  are 
dutiable  under  that  paragraph.— Lent  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31549; 
(G.  A.  Ab.  23614)  T.  D.  30754  affirmed. 

Brass  Fob  Chains. — Fob  chains  composed  of  brass,  which  after  being  plated 
with  gold  or  silver  are  intended  for  free  distribution  for  advertising  purposes, 
are  articles  designed  to  be  worn  on  or  about  the  person  for  ornament  or  display 
and  dutiable  at  compound  rates  equivalent  to  85  per  cent  ad  valorem  under 
paragraph  448.— T.  D.  31805  (G.  A.  7273). 


760  DIOEST   OF   CUSTOMS   DECISIONS. 

Fnl»  <')iiiins  (oiiipost'd  of  Run  imtMl'  ami  white  inct.il.  valued  at  inoro  than  20 
cents  per  dozen  pieces,  commonly  and  {•onnnercially  known  as  Jewelry,  are  duti- 
able as  articles  of  personal  adornment  under  paragraph  448.  and  not  as  "  arti- 
cles commonly  or  connnercially  known  as  jewelry."  under  the  same  paragraph. 
The  provision  for  "  articles  commonly  and  connnercially  known  as  jewelry  "  is 
limited  to  those  composed  of  trold  or  platinum.  G.  A.  7019  (T.  D.  30G12)  fol- 
lowed.—T.  D.  31907   (G.  A.  7281). 

Gold-Foil  Figures. — Small  figures  stamped  out  of  gold  foil,  used  for  decora- 
tions in  enameled  jewelry,  were  properly  classified  as  parts  of  gold  jewelry 
under  paragraph  448.— Ab.  370GS  (T.  D.  35000). 
Gun-3Iotal  Articles. 

Mksh  li.vGs  AND  PuiiSES. — Congress  having  differentiated  mesh  bags  and 
purses  from  the  general  class  of  goods  provided  for  in  paragraph  448,  said  para- 
graph covers  such  articles  only  when  made  of  silver,  German  silver,  or  white 
metal.  Gun-metal  mesh  bags  and  purses  are  dutiable  as  manufactures  of  metal 
(par.  199). 

Articlks  of  Utility. — Cardcases,  i>ocketbooks.  coin  holders,  vanity  cases,  and 
toilet  acces.sories  are  articles  of  utility  and  therefore  excluded  from  the  provi- 
sions of  paragraph  448,  and  when  composed  of  gun  metal  are  dutiable  as  manu- 
factures of  metal  (par.  199).— T.  D.  31089  (G.  A.  7129). 

Articles  of  Personal  Adornment — Hatpins. — Hatpius  mounted  with  paste 
heads,  which  heads,  although  not  accurately  imitating  any  known  precious 
stone,  belong  to  a  class  of  goods  designated  connnercially  as  imitations  of 
precious  stones,  are  included  in  the  provisions  of  paragraph  448  and  are  duti- 
able at  the  equivalent  ad  valorem  rate  of  8.")  per  cent  ad  valorem  if  such 
hatpins  are  valued  at  20  cents  or  more  per  dozen  pieces. — T.  D.  31402  (G.  A. 
7188). 
Hatpins. 

Articles  of  Adornment. — Hatpins  having  tops  set  with  imitations  of  precious 
stones  composed  of  glass  or  paste,  other  than  imitation  jet,  and  costing  more 
than  20  cents  pei"  dozen  pieces,  are  subject  to  the  duty  provided  in  the  tirst  part 
of  paragraph  448,  namely,  2.5  per  cent  ad  valorem  in  addition  to  the  specific 
duty  varying  according  to  value. 

Articles  of  Imitation  Jet. — Articles  composed  of  base  metal  set  with  imita- 
tion jet  are  dutiable  according  to  the  component  material  of  chief  value,  being 
excluded  from  paragraph  448  because  not  "  jewelry  composed  of  gold  or 
platinum." 

Cut  Paste. — The  provision  in  paragraph  98  for  articles  of  cut  "  glass,"  does 
not  include  articles  of  the  kind  of  glass  known  as'pasto,  which  are  dutiable  as 
manufactures  of  paste  under  paragraph  109.— T.  D.  30012  (G.  A.  7019). 
Jewelry. 

"All  articles  connnoidy  or  commercially  known  as  jewelry,  or  parts  thereof, 
finished  or  unfinished,"  paragraph  448,  is  more  specific  in  its  application  than 
the  provision  with  the  proviso  in  that  paragi-aph.  and  that  this  is  so  is  now 
stare  decisis. 

Jeweliut  and  Utility. — The  contention  made  here  that  no  article  that  pos- 
sesses any  degree  of  utility  can  be  regarded  as  jewelry  can  not  be  upheld. 
Jewelry  is  often  an  article  of  utility. — U.  S.  v.  International  Forwarding  Co. 
(Ct.  Cust.  Appls.),  T.  D.  35272;  (G.  A.  Ab.  35337)  T.  D.  34378  affirmed. 

Value  in  Chief  of  Brass. — Reviewing  the  legislative  history  of  paragraph 
448  and  its  interpretations,  the  articles  of  the  importation  that  are  stipulated 
to  be  both  commonly  and  commercially  known  as  jewelry  must  be  taken  to  come 


SCHEDULE    N SUNDRIES.  761 

dirootly  uiulor  the  provisions  of  Hint  i):ir:im-:ii)li  nml  to  ho  tlntinhlo  under  it. 
They  are  not  dutiable  as  manufactures  of  metal.  Hensel  v.  U.  S.  (3  Ot.  Gust. 
Appls..  — ;  T.  D.  32366).— U.  S.  v.  Gutliman,  Solomons  &  Co.  (Ct.  Cust.  Appls.), 
T.  D.  32572;   (G.  A.  7330)  T.  D.  32281  reversed. 

Not  Composed  of  Gold  or  Platinum. — The  articles  are  hand-wrought  sterling 
silver  necklets,  set  with  pearls  and  marquisettes.  Tlie  words  "  gold  or  plati- 
num "  in  paragraph  448  refer  to  and  qualify  the  inunediately  preceding  classi- 
fication only,  "  chain,  mesh,  and  mesh  bags  and  purses,"  and  not  to  all  articles 
commonly  or  commercially  known  as  jewelry.  The  goods  are  dutiable  at  60 
per  cent  imder  that  paragraph. — U.  S.  v.  Cohn  &  Rosenberger  (Ct.  Cust.  Appls.), 
T.  D.  32571;   (G.  A.  7330)  T.  D.  32281  modified. 

Lace  Pins  or  Shawl  Pins. — These  lace  pins  or  shawl  pins,  with  fancy  heads 
and  steel  shafts,  gold  plated,  according  to  the  testimony,  are  not  known  as 
jewelry  and  are  not  used  for  purposes  of  adornment.  On  the  authority  of  cases 
cited  the  goods  are  held  not  to  be  jewelry.  U.  S.  v.  Flory  (4  Ct.  Cust.  Appls., 
87;  T.  D.  33367)  distinguished.— Altman  &  Co.  v.  U.  S.  (Ct.  Cust.  Ap^ls.), 
T.  D.  34475;   (G.  A.  Ab.  34052)  T.  D.  .33872  reversed. 

Gold-Plated  Lace  Pins. — This  case  is  ruled  by  U.  S.  v.  Flory  (4  Ct.  Cust. 
Appls.  — ;  T.  D.  33367),  and  this  merchandise  as  there  determined  was  prop- 
erly dutiable  as  jewelry  under  the  last  clause  of  paragraph  448. — U.  S.  v.  Strauss 
&  Co.  (Ct.  Cust.  Appls.),  T.  D.  33797;  (G.  A.  Ab.  32153)  T.  D.  33389  reversed. 

The  articles  of  the  importation  are  complete  in  themselves,  are  made  of  the 
precious  metals  or  in  imitation  of  precious  metals,  and  are  designed  to  be  worn 
on  the  person  because  of  their  ornamental  character.  These  goods  are 
jewelry  within  the  common  understanding  of  tlie  term  and  are  dutiable  under 
paragraph  448.  Robbing  v.  Robertson  (33  Fed.,  709)  ;  Bader  v.  U.  S.  (116 
Fed.,  541).— U.  S.  v.  Flory  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  33367;  (G.  A.  Ab. 
27809)  T.  D.  32297  and  (G.  A.  Abs.  27846  and  27848)  T.  D.  32302  reversed. 

Lace  Pins. — Lace  pins  which  are  valued  at  less  than  20  cents  per  dozen  pieces 
are  not  "  commonly  or  commercially  "  known  as  jewelry. 

Lace  pins  having  fancy  heads  and  steel  shafts,  valued  at  less  than  20  cents 
per  dozen  pieces,  not  being  "  commonly  or  commercially  "  known  as  jewelry,  are 
dutiable  at  45  per  cent  ad  valorem  as  manufactures  of  glass  or  paste  or  as 
manufactures  of  metal  under  paragraph  109  or  199,  and  not  as  "  jewelry."  at 
60  per  cent  ad  valorem,  under  paragraph  448. — T.  D.  32642  (G.  A.  7375). 

Long  Chains.— The  testimony  showed  that  these  long  chains,  some  orna- 
mented and  some  unornameuted,  are  commonly  and  commercially  known  as 
jewelry.  That  incidentally,  when  worn,  they  serve  a  useful  purpose  does  not 
preclude  a  proper  classification  as  jewelry  under  paragraph  448. — U.  S.  v. 
American  Express  Co.  (Ct.  Cust.  Appls.),  T.  D.  35341;  (G.  A.  Ab.  36557)  T.  D. 
34789  affirmed. 

Mesh  Bags  Composed  of  Silver. — The  words  "  composed  of  silver  "  in  para- 
graph 448  are  not  to  be  construed  as  relating  back  and  modifying  "  bags,  purses, 
and  other  articles"  in  the  paragraph;  they  relate  .solely  to  the  words  "metal 
mesh,"  inunediately  preceding.  To  hold  otherwi.se  would  result  in  absurdity. 
The  importation  is  dutiable  as  made  in  chief  value  of  metal  mesh  composed  of 
•silver.  Cauvigny  Brush  Co.  v.  U.  S.  (1  Ct.  Cust.  Appls.,  118;  T.  D.  31118).— 
Hensel  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32366;  (G.  A.  7287)  T.  D.  31939 
affirmed. 

Military  Ornaments  of  Copper.^ — Military  ornaments,  not  set  with  imitation 
precious  stones,  composed  wholly  or  in  chief  value  of  copper,  are  excluded  by 
implication  from  classification  under  paragraph  448.  and  are  dutiable  as  manu- 
factures of  metal  (par.  199).— T.  D.  31.206  (G.  A.  7153). 


762  DIGEST   OF   CUSTOMS   DECISIONS. 

Neck-Chain  (Masps  Made  of  Hrass. — A  (•(uiiinci-cial  dcsiu'iiMtioii  may  not  be 
judicially  known  and  none  is  luTe  shown.  It  is,  however,  witliin  judicial  cor- 
nizance  that  a  metal  neck  chain  with  a  clasp  constitutes  jewelry.  Paragraph 
44.S  relatiii};  to  jewelry  is,  as  to  this  imi)ortation,  more  specific  in  its  ai»plication 
than  iiaragrapli  TOO.  and  the  goods  are  dutiable  accordingly  under  paragraph 
448.  U.  S.  t'.  Guthman,  Solomons  &  Co.,  supra  (T.  D.  32.")72).— U.  S.  v.  Gold- 
berg's Sons  et  al.  (Ct.  Gust.  Appls.),  T.  D.  32573;  (G.  A.  Ab.  27809)  T.  D.  32297 
reversed. 

Cheap  Necklace  Chisps. — Jewelry  was  originally  the  work  of  a  jeweler.  It 
refjuired  work  in  metal,  and  yet  the  product  of  the  jeweler's  art  was  not  neces- 
sarily wholly  of  metal.  Cheaper  jewelry  has  come  to  be  numufactured  almost 
entirely  by  machinery,  but  the  necessity  of  the  presenc'e  of  some  form  of 
wrought  metal  to  constitute  it  jew(>lry  still  exists,  and  such  wrought  metal 
appears  in  the  pre.sent  case.  It  consists  of  the  clasps  which  are  designed  to 
constitute  the  article  when  completed  a  necklace.  The  face  that  the  articles 
are  cheap  does  not  prevent  their  classification  as  jewelry. — Kraemer  &  Co.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35003;  (G.  A.  Ab.  35398)  T.  D.  34398  afTirmed. 

Necklace  Clasps.— A  platinum  clasp  for  a  necklace,  set  with  a  genuine  pearl 
and  rose  diamonds,  is  dutiable  as  "all  articles  commonly  or  conuuercially 
known  as  jewelry,  or  parts  thereof,  composed  of  i)latinum,  whether  set  or  not 
set  with  diamonds,  pearls,"  etc.,  under  i)aragraph  448,  and  not  as  "  snap  fas- 
teners, or  clasps,  or  parts  thereof,  by  whatever  name  known,"  under  para- 
graph 427.— T.  D.  31896  (G.  A.  7278). 

"  Pieces  "  in  Paragraph  4  48  Defined. — A  dozen  pairs  of  earrings,  cuff 
buttons,  etc.,  should  be  treated  as  24  pieces  in  arriving  at  their  value  for  the 
purpose  of  determining  tlie  classilication  under  paragraph  448. — Dept.  Order 
(T.  D.  32521). 

Pocket  Tape  Measures. — The  merchandise  is  articles  of  utility,  not  orna- 
mental in  character,  composed  in  chief  value  of  metal,  under  parugrai)h  199. — 
Ab.  2i">(;()7  (T.  D.  31024). 

Preparation  of  Entries. — Entries  covering  articles  dutiable  under  para- 
graph 448  may  be  prepared  to  specify  the  value  of  all  the  goods  subject  to  each 
equivalent  rate  under  such  paragraph  and  the  entries  liquidated  accordingly. — 
Dept.  Order  (T.  D.  30139). 

Rope  Chain,  When  Parts  of  Jewelry. — Rope  chain,  not  more  than  one-half 
of  1  inch  in  diameter,  breadtli,  or  thickness,  made  of  rolled  gold  plate,  valued 
nt  30  cents  per  yard,  and  imported  in  long  lengths  for  use  in  maiuifacturing 
watch  chain.s,  is  properly  classifiable  as  parts  of  jewelry  under  the  final  clause 
of  paragraph  448  which,  by  the  language  "  articles  commonly  known  as  jew- 
elry or  parts  thereof  including  chain,"  fixes  the  classification  of  such  chain  as 
parts  of  jewelry.— U.  S.  v.  Massce  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  35972;  G.  A. 
Ab.  37771  afiirmed. 

Salvation  Army  liadges. — Elaborate  badges,  artistic  and  ornamental  in 
character,  comi)o.sed  of  precious  metals,  were  conuuonly  known  as  jewelry,  and 
as  such  under  the  act  of  1897  were  dutiable  at  GO  per  cent  ad  valorem.  No 
such  conditions  exist  in  the  present  case.  They  are  neither  jewelry  nor  orna- 
ments and  they  are  not  included  in  the  provisions  of  paragrajih  448. — Ab.  26317 
(T.  D.  31813). 

Shoe  Ruckles  or  Slides. — The  evidence  of  record  and  the  sample  sustain 
the  decision  of  the  board  as  to  the  imitation  jewelry  here.  U.  S.  v.  Inter- 
national Forwarding  Co.  (G  Ct.  Cust.  Appl.s.,  — ;  T.  D.  r5r)272).— U.  S.  v.  Altman 


SCHEDULE    N SUNDRIES.  763 

&  Co.  et  al.  (Ct.  Cust.  Appls.),  T.  D.  35390;  (G.  A.  Ab.  3GG87)  T.  D.  34824 
modified. 

Watches. — Completed  watche.s  dutiable  under  par^igraph  192,  act  of  August 
5,  1909.    T.  D.  30033  of  October  8,  1909,  modified.— Dept.  Order  (T.  D.  30096). 

Watch  Cases  are  dutiable  under  paragraph  192,  tariff  act  of  August  5,  1909, 
and  not  under  paragraph  448  of  the  said  act. — Dept.  Order  (T.  D.  30033). 

Watch  Bracelets. — The  protest  related  to  watch  bracelets  composed  of  gold 
and  classified  as  jewelry  under  paragraph  448.  The  board  sustained  the  im- 
porters' claim  that  the  watch  movements  are  dutiable  as  such  under  paragi-aph 
192.  The  other  portions  of  the  bracelets  were  held  dutiable  as  classified.  G.  A. 
6015  (T.  D.  26285)  followed.— Ab.  26859  (T.  D.  31940). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Metal  Belt  Buckles  and  Clasps,  made  respectively  of  steel,  base  metal  made 
to  imitate  gold  or  silver,  and  steel  and  imitation  gold  or  silver  more  or  less 
elaborately  enameled,  and  belt  buckles  elaborately  ornamented  and  composed 
of  base  metal  made  to  imitate  gold  and  oxidized  silver,  set  with  imitations  of 
diamonds  and  other  precious  stones,  are  commonly  known  as  jewelry,  and  are 
dutiable  at  60  per  cent  ad  valorem  under  paragraph  434.  Bader  v.  U.  S. 
(116  Fetl.  Rep.,  .541)  cited.— T.  D.  26681  (G.  A.  6141). 

Brooches,  Enameled  and  Plated. — Enameled  brooches,  plated  with  gold  or 
silver,  indicative  of  membership  in  an  organization,  and  designed  to  be  worn 
in  an  exposed  manner  for  personal  adornment,  are  commonly  known  as  jewelry 
and  are  dutiable  as  such  at  the  rate  of  60  per  cent  ad  valorem  under  paragraph 
434,  and  not  at  45  per  cent  ad  valorem  under  the  provision  of  paragraph  193 
for  manufactures  of  metal.— T.  D.  26914  (G.  A.  6228). 

Children's  Rings. — Small  finger  rings,  compo.sed  of  base  metal  to  imitate 
gold  or  silver,  set  with  imitation  precious  stones,  and  designed  for  children's 
wear,  are  commonly  known  as  jewelry.  As  such  they  are  dutiable  at  60  per 
cent  under  paragi-aph  434,  and  not  at  35  per  cent  ad  valorem  under  paragraph 
418  as  toys.— T.  D.  2.5309  (G.  A.  5684). 

Cloisonne  Enameled  Articles. — Cloisonne  dress  buckles,  which  are  designed 
to  be  worn  on  the  person  as  articles  of  adornment,  are  jewelry  and  are  more 
specifically  enumerated  under  paragraph  434  as  "  jewelry,"  than  under  para- 
graph 159  as  "articles  enameled."— T.  D.  29626  (G.  A.  6886). 

Coral  Necklaces.— In  G.  A.  6.584  (T.  D.  28131)  this  board  held  that  all 
varieties  of  coral  suitable  for  use  in  the  construction  of  jewelry  were  dutiable 
under  paragraph  435.  In  harmony  with  that  decision  a  complete  necklace  com- 
posed of  precious  stones  (coral)  fitted  with  a  clasp  is  jewelry,  regardless  of 
whether  the  metal  clasp  is  composed  of  precious  or  base  metal. — Ab.  26581 
(T.  D.  31S66). 

Entirety — Corals  With  Temporary  Settings,  Separately  Packed. — Where 
an  importer  purchases  coral  cameos  in  silver  settings  with  the  understanding 
that  the  settings  are  to  be  removed  and  retained  by  the  seller,  the  coral  cameos 
only  to  be  shipped  to  this  country  and  permanently  set  here  in  gold  settings, 
but  the  exporter  has  forwarded  the  silver  settings  with  the  coral  cameos  after 
removing  the  same,  the  merchandise  is  dutiable  as  an  entirety  as  "  jewelry  " 
under  paragraph  434,  and  not  separately  as  precious  stones,  cut  and  not  set, 
under  paragraph  435,  and  manufactures  of  metal  under  paragraph  193.  U.  S. 
V.  Citroen  (223  U.  S.,  407;  T.  D.  32298)  distinguished,  and  U.  S.  v.  Schoverling 
(146  U.  S.,  76)  followed.— T.  D.  324S7  (G,  A.  7359). 


764  DIGEST   OF   CUSTOMS   DECISIONS. 

Crucifixes  composed  of  niotal  and  iiiotlu'r-of-iu-arl  and  inotul  and  wood,  fitted 
with  rin^s  l)y  means  of  which  tlu'.v  may  ho  attached  to  rosaries  or  suspended 
from  cords,  hehl  not  to  he  conunonly  known  as  jewelry.  They  are  dutiable,  if 
composed  in  chief  value  of  mother-of-pearl,  at  the  rate  of  35  per  cent  ad  valorem 
under  parajiraph  450;  if  in  chief  value  of  metal,  at  45  per  cent  under  paraj,'raph 
193.— T.  D.  2.5716  (G.  A.  5828). 

Jewelry  and  Imitation  Jewelry. — Where  the  importation  consists  of  mer- 
chandise in  a  variety  of  forms,  necklaces,  chains,  hatpins,  etc.,  made  of  a 
variety  of  materials  and  some  complete,  some  incomplete,  without  attempting  a 
comprehensive  definition  of  jewelry  or  of  articles  commonly  known  as  jewelry. 
the  appeal  here  being  limited  to  merchandise  represented  by  enumerated  sam- 
ples, and  there  being  no  evidence  to  controvert  the  conclusion  drawn  by  the 
board,  the  board's  decision  must  be  affirmed ;  the  goods  were  properly  assessed, 
being  conmionly  known  as  jewelry,  under  paragraph  434. — Wolff  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  31572;  (G.  A.  Ab.  22013)  T.  D.  30069  and  (G.  A.  Ab.  22048) 
T.  D.  30086  affirmed. 

Leather  AVatch  Guards  are  not  within  the  provision  in  paragraph  434  for 
"  articles  commonly  known  as  jewelry,"  but  are  dutiable  as  manufactures  of 
leather  under  paragraph  450.— Veil  Bros.  v.  U.  S.  (C.  C),  T.  D.  2.5007;  G.  A. 
decision  (unpublished)  reversed. 

Religious  Medals. — Catholic  medals,  or  emblems  of  religious  devotion,  not 
designed  for  nor  used  as  ornaments,  are  not  commonly  known  as  jewelry  and 
are  dutiable  at  45  per  cent  ad  valorem,  under  paragraph  193,  and  not  at  60 
per  cent  under  paragraph  4.S4.— T.  D.  25709  (G.  A.  .5821). 

Metal  Purses. — Held  that  certain  metal  pur.ses  attached  to  chatelaine 
brooches  which  are  made  in  imitation  of  gold  and  silver,  are  set  with  imitation 
precious  stones,  and  vary  in  price  from  34  marks  per  gross  to  30  marks  per 
dozen,  are  not  included  in  the  provision  in  paragraph  434  for  "  articles  com- 
monly known  as  jewelry,"  and  are  properly  dutiable  as  manufactures  of  metal 
imder  paragraph  193.— Steinhardt  v.  U.  S.  (C.  C),  T.  D.  2.5408;  G.  A.  decision 
(unpubli.shetl)  reversed. 

Millinery  Ornaments. — The  provision  in  paragraph  434  for  "  articles  com- 
monly known  as  jewelry  "  does  not  include  goods  known  as  millinery  ornaments, 
wUich  consist  of  cheap  articles  of  a  flimsy  character,  used  in  trimming  hats,  and 
which  are  not  made  by  jewelers  and  contain  no  gems  or  precious  metals,  but 
are  composed  of  base  metal  sometimes  set  with  glass  or  paste  imitations  of  jet 
or  precious  stones.  Such  goods  are  dutiable  as  manufactures  of  the  component 
material  of  chief  value.— U.  S.  v.  Schiff  (C.  C.  A.),  T.  D.  20492;  T.  D.  25830 
(C.  C.)  and  (G.  A.  5024)  T.  D.  2.5152  affirmed. 

Certain  articles,  consisting  of  buckles,  cabochons,  etc..  in  the  nature  of  hat 
ornaments,  which  are  composed  of  base  metal  set  with  paste  rhinostones,  paste 
being  the  component  material  of  chief  value,  and  which  are  not  adapted  for  use 
as  breastpins,  pendants,  or  otherwise  as  articles  of  personal  adornment  as  dis- 
tinguished from  hat  ornaments,  are  not  "  articles  commonly  known  as  jewelry  " 
within  the  meaning  of  paragraph  434,  but  are  dutiable  as  manufactures  of  paste 
under  paragraph  112.— Hermann  v.  U.  S.  (C.  C),  T.  D.  25156. 

Necklaces  of  Jade  Beads. — Balls  or  beads  of  real  jade,  strung  on  silk 
threads,  finished  with  a  tassel  of  red  silk  threads,  ornamented  with  a  conven- 
tional design  in  silver  wire,  sold  and  worn  as  necklaces  in  the  condition  in 
wJlich  they  are  imported  and  not  strung  merely  for  convenience  in  handling  or 
for  transportation,  are  dutiable  under  paragraph  434  as  jewelry. — T.  D.  28908 
(G.  A.  6745). 


SCHEDULE    N SUNDRIES.  765 

Slides — Buckles — Ornaments  for  Slippers. — Held  that  certain  slides  or 
buckles,  niacle  of  cut  steel  or  a  base  metal,  some  ornamented  with  rhinestones 
and  some  colored  in  imitation  of  gold  or  silver,  which  are  used  on  slippers 
partly  for  purposes  of  ornament  and  are  not  adapted  for  any  other  use,  are  not 
dutiable  under  the  provision  in  paragraph  434  for  "  articles  commonly  known  as 
jewelry,"  but  under  paragraph  198  as  manufactures  of  metal. — Bailey  v.  U.  S. 
(C.  C),  T.  D.  26195;  G.  A.  decision  (unpublished)  reversed. 

Rope  Chains  imported  in  long  lengths  not  dutiable  at  the  rate  of  60  per  cent 
ad  valorem  under  paragraph  434  as  parts  of  jewelry,  but  at  45  per  cent  ad 
valorem  under  paragraph  193  as  articles  composed  wholly  of  metal. — T.  D. 
25564   (G.  A.  5TS2). 

Silver  Hand  Bags. — Women's  silver  hand  bags  or  purses,  used  for  holding 
money,  articles  of  wearing  apparel,  etc.,  are  not  within  the  provision  in  para- 
graph 434  for  "  articles  commonly  known  as  jewelry,"  but  are  dutiable  as 
articles  of  silver  under  paragraph  193.— Tiffany  v.  U.  S.  (CO.),  T.  D.  25316; 
G  .A.  decision  (unpublished)  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cigar  Cutters  of  metal,  intended  to  be  worn  upon  a  watch  chain,  are 
smokers'  articles.— T.  D.  12809   (G.  A.  1405). 

Imitation  Coral  Necklaces. — Childrens'  necklaces,  made  by  stringing  imi- 
tation coral  beads  upon  cotton  threads  and  attaching  a  small,  brass,  swivel 
clasp,  which  serves  both  as  a  fastening  and  ornament,  are  jewelry. — T.  D.  11033 
(G.  A.  476). 

Metal-Ornamented  Horn  Pins. — A  dagger-shaped  article  of  horn  surmounted 
by  a  scroll-shaped  open  filagree  work,  metallic  head  in  imitation  of  gold,  set   ' 
with  imitation  sapphires,  emeralds,  and  other  precious  stones,  designed  to  be 
worn  in  the  hair  or  about  the  head,  are  dutiable  as  jewelry  and  not  as  pins, 
metallic,  nor  as  manufactures  of  metal.— T.  D.  16008  (G.  A.  3032). 

Pins,  Lace,  Hat,  and  Bonnet. — Pins  of  different  sizes  having  iron  and  steel 
shanks  from  li  to  6  inches  in  length,  with  more  or  less  ornamental  glass  heads, 
some  polished  and  some  of  a  dull  black,  the  articles  being  commercially  known 
as  lace  pins,  hat  pins,  and  bonnet  pins,  the  glass  heads  of  some  of  the  bonnet 
pins  being  in  the  form  of  sprays  or  sprigs,  are  dutiable  under  paragraph  108 
and  not  as  pins  metallic. — In  re  Goldberg,  53  Fed.  Rep.,  1015,  affirming  T.  D. 
12675   (G.  A.  1324). 

Religious  Emblems. — Manufactures  of  gold  in  the  shape  of  hearts,  with  a 
cross  and  crown  of  gold  supposed  to  represent  the  "  Sacred  Heart  of  Jesus," 
are  jewelry  and  not  medal  of  gold.— T.  D.  10542  (G.  A.  192). 

The  goods  are  thin,  oval-shaped  medals  of  gold,  silver,  and  brass,  bearing 
various  religious  devices  and  designed  for  devotional  purposes. 

We  find  that  (1)  the  articles  are  not  known  commercially  as  jewelry;  (2) 
that  they  are  not  medals  such  as  trophies  or  prizes,  and  (3)  that  they  are 
manufactures  of  metal.— T.  D.  13190  (G.  A.  1611). 

Silver  Scent  Bottles  Not  Jewelry. — Scent  bottles  of  sterling  silver  held  to 
be  manufactures  of  metal  and  not  jewelry. — T.  D.  12143  (G.  A.  1005). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Dress  Buttons  of  fancy  designs  composed  of  brass  and  other  metals,  colored 
and  tinted,  held  not  to  be  known  as  brass  or  gilt  buttons,  though  brass  is  chief 
value,  and  to  he  dutiable  as  buttons  not  specially  enumerated. — T.  D.  12371 
(G.  A.  1143). 


766  DKiEST   OF  CUSTOMS   DECISIONS. 

Crosses  of  (iold  and  Silver  held  (hitiahlo  as  jcwt'lry  and  not  as  inaiuifacturos 
of  metal.— T.  D.  10510  (G.  A.  1(K)). 

Ornaments — When  Jewelry. — Wlu'llicr  articles  made  of  cut  steel,  steel  and 
brass,  or  motlier-of-pearl,  used  as  ornaments  for  belts,  dresses,  cloaks,  hats,  or 
bonnets,  and  ornanu'iits  for  the  hair,  are  dutiable  as  manufactures  of  metal  or 
as  jewelry,  depends  ujion  llic  meaning  attached  by  the  trade  to  the  plirase 
"jewelry  of  all  kinds."  Tlie  jury  found  the  articles  jewelry.  Rol)bius  v. 
Robertson,  33  Fed.  Rep.,  700. 

I'ins  composed  of  metal  with  ornamental  heads  made  to  resemble  jet, 
preci(jus  stones,  gold,  and  silver,  respectively,  are  jewelry. — T.  D.  11583  (G.  A. 
758). 

Ornamental  Pins. — Butterflies  on  wire  for  use  as  ornamental  pin.s  for  ladies' 
headgear  are  dutiable  as  jewelry  and  not  as  manufactures  of  metal. — T,  D. 
10408  (G.  A.  99). 

Silk  Vest  Chains  comprising  a  cord  cut  into  proper  length  and  provided  with 
a  bar  and  swivel  of  metal  (silk  chief  value),  designed  for  use  as  watch  chains, 
are  dutiable  as  manufactures  of  silk  and  not  as  jewelry.  Zimmeru  v.  U.  S. 
(C.  C),  G9  Fed.  Rep.,  4(J7  followed.— T.  D.  17053  (G.  A.  3434). 

Steel  Watch  Chains  are  dutiable  as  jewelry  and  not  as  chains. — T.  D.  10889 
(G.  A.  384). 

357.  Diamonds  and  other  jirecious  stones,  rough  or  uncut,  and  not 
advanced  in  condition  or  value  from  their  natural  state  by  cleaving, 
splitting,  cutting,  or  other  process,  whether  in  their  natural  form  or 
l)roken,  and  bort ;  any  of  the  foregoing  not  set,  and  diamond  dust, 
10  per  centum  ad  valorem;  pearls  and  parts  thereof,  drilled  or  un- 
drilled.  but  not  set  or  strung;  diamonds,  corals,  rubies,  cameos,  and 
other  precious  stones  and  semiprecious  stones,  cut  but  not  set,  and 
suitable  for  use  in  the  manufacture  of  jewelry,  20  per  centum  ad 
valorem;  inutation  precious  stones,  including  pearls  and  parts  thereof, 
for  use  in  the  nuinufacture  of  jewelry,  doublets,  artilicial,  or  so-called 
synthetic  or  reconstructed  pearls  and  parts  thereof,  rubies,  or  other 
precious  stones,  20  per  centum  ad  valorem. 

449.  Pearls  and  parts  thereof,  drilled  or  undrilled,  but  not  set  or 
stnuig,  10  per  centum  ad  valorem;  diamonds,  coral,  ru!)ies,  cameos,  and 
other  jirecious  stones  and  sennprecious  stones,  cut  but  not  set,  and  suit- 
able for  us(>  in  the  manufacture  of  jewelry,  10  per  centum  ad  valorem; 
imitation  i)recious  stones,  including  pearls  and  parts  thereof,  for  use  in 
the  manufacture  of  jewelry,  doublets,  ai-titicial,  or  so-called  synthetic  or 
1909  {  reconstructed  pearls  and  parts  thereof,  rubies,  or  other  precious  stones, 
20  per  centum  ad  valorem. 

5.55.  Diamonds  and  other  precious  stones,  rough  or  uncut,  and  not 
advanced  in  condition  or  value  from  their  natural  state  by  cleaving, 
.splitting,  cutting,  or  other  process    *     *     *.     (Free.) 

.55(5.  *  *  *  bort;  any  of  the  foregoing  not  set,  and  diamond  dust. 
(Free.) 

435.  Diamonds  and  other  precious  stones  advanced  in  condition  or 
value  from  their  natural  state  by  cleaving,  .splitting,  cutting,  or  other 
process,  and  not  set,  10  per  centum  ad  valorem;  inntations  of  diamonds 
or  other  i»recious  stones,  composed  of  glass  or  paste,  not  exceeding  an 
inch  in  dinuMisions,  not  engraved,  painted,  or  otherwise  ornamcnt(>(l  or 
1897     decorated,  and  not  mounted  or  set,  20  per  centum  ad  valorem. 

430.  Pearls  in  their  natural  state,  not  strung  or  set,  10  per  centum 
ad  valorem. 

545.  Diamonds  and  other  precious  stones,  rough  or  uncut,  and  not 
advanced  in  condition  or  value  from  their  natural  state  by  cleaving, 
.splitting,  cutting,  or  other  process,     ♦     *     *     jnid  diamond  dust  or  bort. 


1913 


1894< 


1890 


1883  < 


SCHEDULE    N SUNDRIES.  767 

337.  Peai-ls,  including  pearls  strung  but  not  set,  10  per  centum  ad 
valorem. 

338.  Precious  stones  of  all  kinds,  cut  but  not  set,  25  per  centum  ad 
valorem ;  if  set,  and  not  specially  provided  for  in  this  Act,  including 
I^earls  set,  30  per  centum  ad  valorem ;  imitations  of  precious  stones,  not 
exceeding  an  inch  in  dimensions,  not  set,  10  per  centum  ad  valorem. 
And  on  uncut  precious  stones  of  all  kinds,  10  per  centum  ad  valorem. 

467.  Diamonds;    *    *    *    and  diamond  dust  or  bort,     *     *     *.     (Free.) 

453.  Pearls,  10  per  centum  ad  valorem. 

454.  Precious  stones  of  all  kinds,  cut  but  not  set,  10  per  centum  ad 
valorem ;  if  set,  and  not  specially  provided  for  in  this  Act,  25  per  centum 
ad  valorem.  Imitations  of  precious  stones  composed  of  paste  or  glass 
not  exceeding  one  inch  in  dimensions,  not  set,  10  per  centum  ad  valorem. 

557.  Diamonds  and  other  precious  stones,  rough  or  uiicut,  *  *  * 
and  diamond  dust  or  bort,     *     *     *.     (Free.) 

420.  Compositions  of  glass  or  paste,  when  not  set,  10  per  centum  ad 
valorem. 

480.  Precious  stones  of  all  kinds,  10  per  centum  ad  valorem. 

687.  DLaraonds,  rough  or  uncut,     *     *     *.     (Free.) 

688.  Diamond  dust  or  bort.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Imitation  Cameos. — The  lexicographic  meaning  of  cameo  does  not  depend 
upon  whether  the  substance  of  which  the  completed  article  is  composed  is  a 
precious  stone  or  a  shell.  It  is  the  product  of  cutting  in  a  certain  form,  wrought 
upon  either  shell  or  precious  stone.  The  process  of  conversion  of  a  piece  of 
shell  into  an  article  like  a  cameo  can  not  entitle  the  completed  article  to  be 
called  in  any  just  sense  a  precious  stone  simply  because  cameos  may  be,  and 
often  are,  made  of  precious  stones. 

The  language  of  paragraph  357  ("diamonds,  coral,  rubies,  cameos,  and  other 
precious  stones"),  can  not  be  construed  to  mean  that  a  cameo  cut  on  shell  is  a 
precious  stone.  The  provision  in  paragraph  357  for  imitation  precious  stones 
may  well  be  related  to  the  first  provision  in  the  paragraph  for  precious  stones 
rather  than  to  the  clause  in  which  the  word  cameo  appears ;  and  it  was  not 
intended  to  relate  to  anything  other  than  stones  which  in  their  natural  state 
are  precious  stones. 

Earthenware  molded  in  imitation  of  cameos  is  dutiable  as  "  earthenware 
*  *  *  ornamented  or  decorated  in  any  manner,  and  manufactures  in  chief 
value  of  such  ware  not  specially  provided  for"  (par.  79)  and  not  as  "  imitation 
precious  stones"  (par.  357). — Wedgwood  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
37008 ;  Ab.  39742  affirmed. 

Jade. — Small  pieces  of  jade  cut  into  oval,  round  diamond,  and  square  shapes 
and  small  pieces  carved  to  imitate  a  dog  or  other  small  animal  on  a  pedestal, 
the  former  being  set  into  rings  and  the  latter  used  for  watch  charms,  classified 
at  45  per  cent  ad  valorem  under  paragraph  98,  being  used  in  the  manufacture 
of  jewelry,  were  held  dutiable  at  20  per  cent  under  paragraph  357. — Ab.  38702. 

Molded  Glass  Articles  accurately  cut  to  represent  brilliants,  dutiable  as 
manufactures  of  paste  at  30  per  cent  ad  valorem  for  the  large  sizes  under  para- 
graph 95  and  20  per  cent  ad  valorem  for  the  smaller  sizes  as  imitation  precious 
stones  under  paragraph  357. — Dept.  Order  (T.  D.  3.i283). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

The  Carat — Weight  of  Precious  Stones. — On  and  after  July  1,  1913,  the 
unit  of  weight  for  diamonds,  pearls,  and  other  precious  stones  will  be  the  metric 
carat  of  200  milligrams.— Dept.  Order  (T.  D.  33562). 


768  DIGEST   OF   CUSTOMS  DECISIONS. 

l)<»lll)l<'tS. 

ItKcoNSTiaTCTED  Kmkkai.ds. — Two  pieces  of  colorless  aquaiiiarine  or  beryl 
ceiiUMili'd  to^'clher,  j;reoii  colorinji  matter  having;  been  inserted  between  the 
parts,  niakinfj;  the  stones  imitate  emeralds,  and  also  thin  slabs  of  opal  cemented 
to  pieces  of  aj^ate,  are  connnonly  known  as  "  reconstructed  emeralds  "  or  as 
"doublets"  and  are  properly  dutiable  at  20  per  cent  ad  valorem  as  such  under 
paragraph  449,  and  not  at  10  per  cent  ad  valorem  as  precious  stones  under  the 
same  paraj;raph. 

Where  evidence  as  to  the  trade  meaning  of  the  term  "  doublets  "  is  conflicting, 
the  word  will  be  Kiven  its  ordinary  si^'nitication.— T.  D.  32778  (G.  A.  7388). 

Goldstoiie — Aveiitiirine. — The  merchandise  is  invoiced  as  gold  lluss.  It  was 
classilied  as  imitation  precious  stones  under  paragraph  449. 

"  A  beautiful  imitation  of  aventurine,  called  goldstone,  is  manufactured  of 
glass,  into  which  metal  filings  are  introduced.  This  goldstone  is  superior  to 
aventurine  in  every  point  except  that  of  hardness.  Aventurine  and  its  imita- 
tion, but  largely  the  latter,  are  used  for  the  cheaper  kinds  of  jewelry."  (Hand- 
book of  Precious  Stones,  by  M.  D.  Rothschild.) 

This  merchandise  was  before  the  board  under  the  act  of  1S97  (Albert  Lorsch 
&  Co.,  G.  A.  G0S9 ;  T.  D.  2(5.^55),  wherein  it  was  held  that  goldstcMie  is  an  imita- 
tion precious  stone  luider  paragraph  435  of  that  act.  Assessment  aflirmed. — 
Ab.  3G971  (T.  D.  349G9). 

Hatpin  Tops  composed  of  glass  or  paste  are  not  suitable  "for  use  in  the 
manufacture  of  jewelry  "  as  the  hatpins  when  completed  would  not  be  known 
as  jewelry  ;  consequently  the  heads  for  the  same  are  excluded  from  classification 
under  paragraph  449,  although  they  may  belong  to  the  class  of  articles  known 
as  "  imitation  precious  stones,"  and  are  dutiable  at  45  per  cent  ad  valorem  as 
"  all  glass  or  manufactures  of  glass  or  paste  or  of  which  glass  or  paste  is  the 
component  material  of  chief  value,  not  specially  provided  for  in  this  section  " 
under  paragraph  109.— T.  D.  32883   (G.  A.  7400). 

Imitation  precious  stones,  composed  of  glass  or  paste,  faceted,  intend-ed  for 
use  as  tops  for  hatpins,  are  suitable  for  use  in  the  manufacture  of  jewelry  and 
dutiable  at  20  per  cent  ad  valorem  under  paragraph  449  as  imitation  precious 
stones.— T.  D.  31895    (G.  A.  7277). 

Imitation  sapphires,  amethysts,  and  sardonyx,  composed  of  glass  or  paste 
and  intended  for  u.so  as  hati)in  tops,  Held  dutiable  at  20  per  cent  ad  valorem 
under  paragraph  449  as  "  imitation  precious  stones  for  use  in  the  manufacture 
of  jewelry,"  rather  than  as  manufactures  of  glass  or  paste  under  paragraph 
109.— T.  D.  31844   (G.  A.  7267). 

Imitation  Coral. — The  official  sample  consists  of  a  pink  pear-shaped  article 
resembling  coral,  into  the  small  end  of  which  is  inserted  a  short  piece  of  brass 
wire.  The  merchandise  in  (luestion  is  an  imitation  precious  stone  for  use  in 
the  manufacture  of  jewelry  dutiable  under  paragraph  449. — Ab.  37096  (T.  D. 
35027). 

Imitation  coral  on  wire  which  the  appraiser  reported  may  be  used  in  the 
manufacture  of  articles  of  utility,  such  as  picture  frames,  classified  as  manufac- 
tures of  metal  and  paste  under  paragraphs  109  and  199,  were  claimed  dutiable 
as  imitation  precious  stones  (par.  449)  or  as  beads  (par.  421).  Protest  over- 
ruled.—Ab.  37099  (T.  D.  35027). 

Imitation  Onyx. — Pieces  of  imitation  onyx  about  one-half  of  1  inch  in  their 
largest  dimension,  composed  of  paste  and  cut  in  the  form  of  cubes,  designed 
and  intended  for  use  in  the  manufacture  of  hatpins  or  other  jewelry,  Held 
dutiable  under  paragraph  449  as  "  imitation  precious  stones." — T.  D.  31254 
(G.  A.  7158). 


SCHEDULE    N SUNDRIES.  769 

Imitation  Pearls,  partially  pierced,  or  attached  to  wires,  designed  exclu- 
sively for  use  in  the  manufacture  of  jewelry  and  commercially  known  as  imi- 
tation precious  stones,  are  not  dutiable  as  beads  nor  as  parts  of  jewelry.  They 
are  dutiable  at  20  per  cent  ad  valorem  under  the  provision  of  paragraph  449 
for  "  imitation  precious  stones,  including  pearls  and  parts  thereof,  for  use  in 
the  manufacture  of  jewelry."  G.  A.  7079  (T.  D.  30827)  and  G.  A.  5784  (T.  D. 
25566)  distinguished.— T.  D.  31234  (G.  A.  7155). 
Imitation  Precious  Stones. 

Imitation  precious  stones  in  the  form  of  hearts,  having  a  hole  in  the  upper 
extremity  in  which  is  inserted  a  diminutive  brass  screw  ring,  are  parts  of 
jewelry  and  are  dutiable  as  such  under  the  last  part  of  paragraph  448.  CJohn  v. 
U.  S.  (3  Ct.  Oust.  Appls.,  — ;  T.  D.  32575). 

Fob  Dress  Trimmings. — Small  imitation  diamonds,  rubies,  and  other  precious 
stones  set  in  metal  claws  that  hold  the  stones  in  position  and  that  are  used,  as 
the  proof  shows,  chiefly  for  dress  trimming,  are  dutiable  as  manufactures  under 
paragraph  109  or  199. 

With  Foil  Backs. — Imitation  precious  stones  with  foil  backs,  either  pierced 
or  not  pierced,  are  dutiable  not  as  beads,  but  as  imitation  precious  stones  under 
paragraph  449. 

Glass  Beads,  Bars,  and  Ornaments,  Drilled. — Glass  beads,  bars,  and  orna- 
ments, drilled,  and  unfit  for  use  in  the  manufacture  of  jewelry  are  dutiable  as 
beads  under  paragraph  421. 

Oval  or  Heart-Shaped  Cameos,  etc. — Imitation  precious  stones,  oval,  heart- 
shaped,  etc.,  having  a  small  shoulder  pierced  through  in  the  process  of  molding, 
imitation  cameos  with  two  holes  pierced  in  the  sides,  and  other  articles  not  in 
the  form  of  beads,  all  suitable  for  use  in  the  manufacture  of  jewelry,  are  duti- 
able as  "  imitation  precious  stones  "  under  paragraph  449. — U.  S.  v.  American 
Bead  Co.  (Ct.  Cust.  Appls.),  T.  D.  33166;  (G.  A.  7348)  T.  D.  32417  modified. 

Imitations  of  precious  stones  designed  for  use  in  the  manufacture  of  jewelry 
are  provided  for  by  name  in  paragraph  449  and  therein  made  dutiable  at  20  per 
cent  ad  valorem.  They  are  not  dutiable  at  60  per  cent  ad  valorem  as  parts  of 
jewelry  under  the  concluding  provision  of  paragraph  448,  which  applies  only  to 
articles  of  jewelry  composed  of  gold  or  platinum. — T.  D.  31313  (G.  A.  7171). 

No  limitation  as  to  the  size  of  imitation  precious  stones  is  prescribed  by  the 
tariff  act  of  1909,  and  if  such  articles  are  for  use  in  the  manufacture  of  jewelry 
they  are  dutiable  under  paragraph  449,  even  though  they  may  exceed  1  inch  in 
dimensions.— T.  D.  30722  (G.  A.  7044). 

Molded  Jewels. — The  provision  in  paragraph  449  for  "  Imitation  precious 
stones  "  requires  that  the  latter  shall  be  for  use  in  the  manufacture  of  jewelry ; 
hence  imitation  precious  stones  composed  of  glass  or  paste,  the  chief  use  of 
which  is  in  the  manufacture  of  other  articles  than  jewelry,  are  excluded  from 
classification  under  paragraph  449  and  are  dutiable  as  "  manufactures  of  glass 
or  paste"  under  paragraph  109.— T.  D.  31333  (G.  A.  7176). 

Rongh  Opals  Cut  to  Observe  Quality. — Opals,  having  a  portion  of  the  rough 
surface  crudely  removed  by  the  miner,  by  planing  and  polishing,  in  order  to 
ascertain  their  character  and  quality,  do  not  fall  within  the  provision  of  para- 
graph 449  for  "  precious  stones,  cut,"  but  are  free  of  duty  under  paragraph  555 
as  "  precious  stones,  not  advanced  in  condition  or  value  from  their  natural 
.state."— T.  D.  32.525  (G.  A.  7364). 

Sappliires  for  Phonographs. — Cut  and   poli.shed   sapphires,   cylindrical   in 
form,  suitable  as  imported  for  use  in  the  manufacture  of  jewelry,  but  which  in 
the  present  case,  after  undergoing  further  processes  of  cutting  and  forming, 
60690°— 18— VOL  1 49 


770  DIGEST   OF   CUSTOMS   DECISIONS. 

subsequent  to  iniportatioii,  :ire  ultiiiiati'ly  intended  for  use  in  phonographs,  are 
more  specifically  i)rovidcd  for  in  parajj^raph  449  as  "  precious  stones  suitable  for 
use  in  the  nianutacture  of  jewelry."  than  as  "  articles  composed  wholly  or  hi 
chief  value  of  semiprecious  stones,  except  such  as  are  cut  into  shai)es  and  forms 
fittinj:  them  expressly  for  use  in  the  constructioji  of  jewelry,"  under  paragraph 
112.— T.  D.  31270  (G.  A.  71G2). 

DECISIONS  UNDER  THE  ACT  OF  1S97. 

Cut  Agate,  Etc. — Small  pieces  of  ajiate,  cornelian,  ^'arnet,  jasper,  onyx,  etc., 
which  have  been  advanced  by  cutting  or  other  process  for  the  purpose  of  fitting 
them  for  use  as  settings  for  jewelry,  but  which  have  not  been  sot.  are  dutiable 
as  "  precious  stones  advanced  and  not  set,"  under  paragraph  43."),  rather  than 
jas  manufactures  of  agate,  cornelian,  etc.,  under  paragraph  115. — U.  S.  v.  T..orsch 
(C.  C),  T.  D.  29S37;  (G.  A.  6825)  T.  D.  29337  afhrmed. 

Alumina  Drops. — We  find  the  merchandise  to  be  pyramidal  drops  composed 
of  pure  alumina,  from  which  artiticial  or  scientific  emeralds  or  olivines  are  cut. 

Said  merchandise  is  not  provided  for  in  any  paragraph  of  the  act  of  1897,  and 
in  material,  quality,  texture,  or  intended  purpose  of  u.se  it  more  clearly  resem- 
bles precious  stones  cut  but  not  set,  provided  for  in  paragrajih  4.35,  than  any 
other  article  subject  to  duty  under  that  act.— Ab.  2G151  (T.  D.  31774). 

Bort — Indu.strial  Diamonds. — So-called  industrial  diamonds  of  the  descrip- 
tion known  as  bort,  which  have  been  rough  drilled,  are  not  dutiable  under  para- 
graph 435,  relating  to  "  diamonds  advanced  in  condition  or  value  from  their 
natural  state  by  cleaving,  splitting,  cutting,  or  other  process  and  not  .set,"  but 
are  free  of  duty  under  paragraph  545  as  "  bort." — U.  S.  v.  American  Express 
Co.  (C.  C),  T.  I>.  20490;  (G.  A.  5783)  T.  D.  25505  and  Ab.  3042  (T.  D.  250G5). 

Small  brown  diamonds,  weighing  about  one-sixteenth  of  a  carat,  with  one 
surface  of  each  cut  and  polished,  intended  for  use  as  bearings  in  electrical 
instruments  of  precision,  the  same  having  been  commercially  known  and  dealt 
in  in  1897  and  prior  thereto  as  "  bort,"  are  entitled  to  free  entry  under  para- 
graph 545  and  are  not  dutiable  at  the  rate  of  10  per  cent  ad  valorem  under 
paragraph  435.  U.  S.  v.  Fifteen  Drilled  Diamonds  (127  Fed.  Kep.,  753),  U.  S. 
V.  American  Express  Co.  (140  Fed.  Kep.,  967;  T.  D.  26490),  G.  A.  5783  (T.  D. 
25505).  and  T.  I).  26534  cited.— T.  D.  28071  (G.  A.  6574). 

Coral. — All  varieties  of  coral,  without  regard  to  value,  suitable  for  use  in  the 
construction  of  jewelry,  including  branch  corals  strung  on  cotton  threads  and 
drilled  corals,  are  dutiable  as  precious  stones  not  set  at  the  rate  of  10  per  cent 
ad  valorem  under  paragraph  435  and  not  as  beads  at  35  per  cent  ad  valorem 
umlci-  pariigrapli  408,  nor  as  manufactures  of  coi'al  at  50  per  cent  ad  valorem 
under  paragraph  115.  G.  A.  6097  (T.  D.  20586),  U.  S.  v.  American  Gem  &  I'carl 
Co.  (T.  D.  26491),  Benedict  v.  U.  S.  (T.  D.  27032),  and  G.  A.  6482  (T.  D. 
27726)  cited.— T.  D.  28131   (G.  A.  6584). 

Hatpin  Tops  composed  of  glass  and  tilled  wliolly  or  partially  with  wax,  a 
film  of  fish-scale  preparation  being  applied  to  the  inner  surface  of  the  glass 
before  the  introduction  of  the  wax  with  the  object  of  simulating  the  luster  of 
the  natural  pearl,  are  dutiable  at  the  rate  applicable  to  the  material  of  chief 
value  entering  into  their  composition  ;  if  glass.  45  per  cent  ad  valorem  under 
paragraph  112;  if  wax,  25  per  cent  ad  valorem  under  paragraph  448;  if  fish 
scale,  20  per  cent  ad  valorem  under  paragraph  435  as  imitation  precious  stones 
or  at  the  .same  rate  under  section  0  as  manufactured  articles  not  specially 
provided  for.— T.  D.  :*.0702  (G.  A.  7000). 


SCHEDULE    N SUNDEIES.  771 

Pieces  of  Hematite,  or  Bloodstone,  less  than  1  inch  in  any  diniension,  de- 
signed and  suitable  for  jewelry  settings  exclusively,  are  dutiable  as  precious 
stones  at  10  per  cent  ad  valorem  under  paragraph  435,  and  not  at  35  per  cent 
ad  valorem  under  paragraph  97  as  articles  and  wares  composed  wholly  or  in 
chief  value  of  earthy  or  mineral  substances  undecorated.  Hahn  v.  U.  S.  (100 
Fed.  Rep.,  635)  followed.— T.  D.  28437  (G.  A.  6669). 

Imitation  Coral  Made  of  Glass  or  Paste. — Manufactures  of  glass  or  paste 
made  to  imitate  coral,  designed  for  u.se  in  the  construction  of  cheap  jewelry 
and  belonging  to  a  class  of  merchandise  commercially  known  as  imitations  of 
precious  stones.  Held  dutiable  at  20  per  cent  ad  valorem  under  paragraph  435, 
and  not  at  45  per  cent  ad  valorem  under  the  provision  of  paragraph  112  for 
manufactures  of  glass  or  paste.  U.  S.  t'.  Weinberg  (139  Fed.  Rep.,  1006;  T.  D. 
26483)  and  U.  S.  v.  Goldberg  (139  Fed.  Rep.,  706;  T.  D.  25919)  cited.— T.  D. 
26922  (G.  A.  6236). 
Imitation  Pearls. 

Imitation  Precious  Stones. — Imitations  of  whole  and  half  pearls,  including 
those  mounted  on  wire  for  purposes  of  manufacture,  are  dutiable  under  para- 
graph 435  as  imitations  of  precious  stones. 

Beads. — So-called  Imitation  pearls  pierced  are  not  dutiable  as  imitations  of 
precious  stones  under  paragraph  435,  but  under  the  provision  in  paragraph  408 
for  "beads  of  all  kinds,  not  threaded  or  strung." — U.  S.  v.  Weinberg  (C.  C), 
T.  D.  26483;  (G.  A.  5781)  T.  D.  25563  and  (G.  A.  5784)  T.  D.  25566  affirmed. 

Imitation  Precious  Stones  Pierced  Vertically. — Articles  of  paste,  not  ex- 
ceeding 1  inch  in  dimensions,  made  to  imitate  diamonds,  rubies,  and  other 
precious  stones,  backed  with  foil  and  pierced  through  from  the  surface  to  the 
back  near  the  edge  and  at  opposite  sides,  are  commercially  known  as  jewels  and 
not  as  beads,  and  are  dutiable  at  the  rate  of  20  per  cent  ad  valorem  under  para- 
graph 435.     G.  A.  5671  (T.  D.  25267)  followed.— T.  D.  27420  (G.  A.  6380). 

Imitations  of  Shell  Cameos. — Paste  imitations  of  shell  cameos  are  dutiable 
as  imitations  of  precious  stones  under  paragraph  435  and  not  as  manufactures 
of  paste  under  paragraph  112. — U.  S.  v.  Goldberg  (C.  C),  T.  D.  25919;  (G.  A. 
?825)  T.  D.  25713  affirmed. 

Incrusted  Stones. — Imitation  precious  stones,  incrusted,  are  dutiable  under 
the  provision  in  paragraph  435  for  imitations  of  precious  stones,  not  ornamented 
or  decorated. — U.  S.  v.  Downing  (C.  C.  A.),  T.  D.  27193;  T.  D.  26076  (C.  C.) 
and  Ab.  2744  (T.  D.  25538)  affirmed. 

Imitation  Rock-Crystal  Intaglios  Ornamented  by  Superadded  Process. — 
Imitations  of  rock-crystal  intaglios,  composed  of  paste,  which  are  impressed  in 
the  process  of  molding  with  various  designs,  and  are  subsequently  ornamented 
or  decorated  by  painting,  are  dutiable  at  45  per  cent  ad  valorem  under  para- 
graph 112,  and  not  at  20  per  cent  ad  valorem  under  paragraph  435,  the  latter 
paragraph  including  only  such  imitations  of  precious  stones  as  have  not  been 
engraved,  painted,  or  otherwise  ornamented  or  decorated.  U.  S.  v.  Benedict 
(T.  D.  27032)  and  U.  S.  v.  Downing  (T.  D.  26076)  cited.— T.  D.  27346  (G.  A. 
6367). 

Rock-Crystal  Intaglios. — As  to  unset  painted  intaglios  of  rock  crystal,  sub- 
jected to  an  expensive  engraving  process  before  being  painted.  Held  that  they 
are  within  the  provision  of  paragraph  435  for  "  precious  stones  advanced  in 
condition  or  value  from  their  natural  state  by  cutting  or  other  process  and  not 
set,"  regardless  of  their  a<lvancement  by  painting. — U.  S.  v.  Benedict  (C.  C.  A.), 
T.  D.  27032;  T.  D.  257S3  (C.  C.)  affirmed  and  (G.  A.  5402)  T.  D.  24614  reversed. 


772  DIGEST   OF   CUSTOMS  DECISIONS. 

Jade. — Selected  i)ieees  of  tlu*  niincriil  kiinwii  :is  jinle,  which  hnvo  been  cut 
and  polished  and  formed  into  stones,  and  which  are  used  exclusively  for  jewelry 
purposes,  being  mounted  into  gold  rings  and  other  like  articles,  Held  to  be  duti- 
able as  precious  stones  advanced  in  condition  or  value  from  their  natural  state 
by  cleaving,  splitting,  or  other  process,  and  not  set,  at  10  per  cent  ad  valorem 
under  paragraph  435,  and  not  under  paragraph  97  as  mineral  svibstances  of  the 
kin.l  there  described.— T.  D.  29G24  (G.  A.  6884). 

Imitations  of  Hock  Crystal  in  Form  of  Lenses.- — Imitations  of  rock  crystal, 
composed  of  paste  and  molded  or  press(>d  into  the  form  of  plano-convex  lenses, 
less  tlian  1  inch  in  dimensions,  are  dutiable  at  20  per  cent  ad  valorem  under 
paragraph  435,  and  not  at  45  per  cent  ad  valorem  and  10  cents  per  dozen  pairs 
under  paragraph  109.  G.  A.  5841  (T.  D.  25760),  affirmance  by  the  circuit  court 
(reported  in  T.  D.  26397),  cited  and  followed.— T.  D.  26540  (G.  A.  6085). 

Lettered  Keystones  made  of  glass  or  paste  in  imitation  of  white  onyx  are 
excluded  from  the  [)rovision  of  paragraph  435  for  imitations  of  precious  stones 
by  reason  of  such  lettering,  the  same  constituting  an  ornamentation  or  decora- 
tion and  are  dutiable  at  45  per  cent  ad  valorem  under  paragraph  112.  G.  A. 
6023  (T.  D.  26309)  distinguished.— T.  D.  26388  (G.  A.  6053) 

Measurement — "  Dimensions." — Paragraph  435,  relating  to  imitation  pre- 
cious stones,  "  not  exceeding  an  inch  in  dimensions,"  does  not  exclude  such 
stones  when  exceeding  an  inch  in  only  one  dimension.  To  be  excluded  they  nmst 
exceed  an  inch  in  at  least  two  dimensions. — Lorsch  v.  U.  S.  (C.  C.  A.),  T.  D. 
27007;  T.  D.  25785  (C.  G.)  and  (G.  A.  5661)  T.  D.  25251  reversed. 

Drilled  Opal  Balls. — As  to  (1)  certain  opal  balls  about  one-fourth  of  an 
inch  in  diameter,  whicli  have  been  drilled  and  made  spherical  by  a  process  of 
cutting,  and  (2)  as  to  small,  flat  disks  having  faceted  edges  and  i)ierced  through 
the  center.  Held  that  they  are  dutiable  under  paragraph  435  as  precious  stones, 
cut  but  not  set,  and  not  under  paragraph  408  as  "  beads." — U.  S.  v.  American 
Gem  &  Pearl  Co.  (C.  C),  T.  D.  26491;  (G.  A.  5776)  T.  D.  25549  aflirmed. 
Drilled  Pearls  Matched  to  Color  and  Size. 

Drilled  Peabls. — Legislative  history  shows  that  the  provisions  in  paragraphs 

435  and  436  for  "  pearls  set  or  strung  "  and  "  pearls  in  their  natural  state,  not 
set  or  strung,"  were  intended  to  embrace  all  pearls  not  included  in  tlie  pro- 
vision for  jewelry ;  and  drilled  pearls,  unstrung,  are  dutiable  under  paragraph 

436  as  "  pearls  in  their  natural  state,  not  set  or  strung." 

Matched  Pearls. — Pearls  of  a  sufficient  number  to  constitute  a  necklace, 
matched  as  to  size  and  color,  which  had  been  temporarily  strung  abroad  for 
the  purpose  of  exhibition  and  worn  in  that  condition,  but  imported  unstrung, 
are  not  dutiable  by  similitude  as  "  pearls  set  or  strung,"  under  paragraph  435, 
but  fall  directly  within  the  provision  in  paragraph  436  for  "  pearls  in  their 
natural  state,  not  set  or  strung." 

Articles  may  be  manufactured  or  prepared  for  the  purpose  of  importing  them 
at  a  lower  rate  of  duty.— U.  S.  r.  Citrtien  (U.  S.),  T.  D.  3229S;  T.  D.  29,502 
(C.  C.  A.)  affirmed;  T.  D.  29124  (C.  C.)  reversed;  (G.  A.  6617)  T.  D.  28246 
affirmed. 

Drilled  Pearls  Matched  to  Size  and  Color. — Loose  drilled  pearls  which  had 
been  assembled  and  matched  abroad  and  were  ordered  to  be  made  into  a  neck- 
lace in  New  York,  and  which  had  been  strung  abroad  only  temporarily  for  pur- 
poses of  display,  are  not  dutiable  as  jewelry  under  paragraph  434,  but  at  the 
rate  provided  in  paragraph  436  for  "  pearls  in  their  natural  state." — U.  S.  v. 
Tiffany  (C.  C.  A.),  T.  D.  30552;  T.  D.  29855  (C.  C.)  and  (G.  A.  6864)  T.  D. 
29542  affirmed. 


SCHEDULE    N SUNDRIES.  773 

Split  Pearls  dutiable  at  10  per  cent  ad  valorem  under  paragraph  436  as 
pearls  in  their  natural  state,  not  strung  or  set,  by  virtue  of  the  similitude 
clause,  section  7.— Dept.  Order   (T.  D.  259G3). 

Reconstructed  Emeralds. — Imitation  emeralds,  composed  severally  of  two 
pieces  of  aquamarine  or  beryl  cemented  together,  green  coloring  matter  applied 
between  the  stones  producing  the  tint  naturally  pertaining  to  the  emerald,  are 
not  excluded  by  the  process  of  cementing  and  coloring  from  classification  under 
paragraph  435.  They  are  dutiable  at  10  per  cent  ad  valorem  and  not  at  20 
per  cent  ad  valorem  under  section  6.  Erhardt  v.  Hahn  (55  Fed.  Rep.,  273)  and 
G.  A.  6285  (T.  D.  27108)  cited.— T.  D.  28295  (G.  A.  6637). 

Reconstructed  or  Artificial  Rubies,  produced  either  synthetically  or  by 
molding  small  pieces  of  genuine  rubies  into  compact  masses,  the  same  being 
identical  in  composition  with  the  natural  ruby,  are  dutiable  at  10  per  cent  ad 
valorem,  directly  or  by  similitude,  imder  paragraph  435,  and  not  at  20  per  cent 
ad  valorem  under  section  6.  U.  S.  v.  INIermod  &  Jaccard  Jewelry  Co.  (T.  D. 
26641)  cited;  G.  A.  5394  (T.  D.  24601)  followed.— T.  D.  27278  (G.  A.  6336). 

Shell  Cameos. — Though  shell  is  not  a  mineral  when  prepared  and  designed 
for  settings  for  jewelry,  it  is  commercially  known  as  a  precious  stone ;  and 
shell  cameos  are  dutiable  under  the  provision  in  paragraph  435  for  "  precious 
stones "  cut  but  not  set,  rather  than  as  manufactures  of  shell,  not  specially 
provided  for,  under  paragraph  450.  G.  A.  5763  (T.  D.  25512)  overruled.— T.  D. 
80068   (G.  A.  6936). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Diamonds,  cut  but  not  set,  dutiable  at  25  per  cent  ad  valorem  under  para- 
graph 338.— Dept.  Order  (T.  D.  16909). 

Diamonds,  cut  but  not  set,  dutiable  as  precious  stones  under  paragraph  338. — 
Dept.  Order  (T.  D.  16136). 

Imitation  Pearls. — Held  that,  irrespective  of  whether  natural  pearls  are 
precious  stones,  imitation  pearls  are  within  the  enumeration  of  "  imitations  of 
precious  stones  "  in  paragraph  338,  being  known  in  trade  and  commerce  by  that 
designation.— U.  S.  v.  Lorsch  et  al.  (C.  C),  T.  D.  25463;  (G.  A.  5289)  T.  D. 
24250  and  G.  A.  decision  (unpublished)   reversed. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Colored  Glass. — Merchandise  consisting  of  glass  disks  of  various  colors  and 
sizes  colored  and  cut  in  imitation  of  precious  stones  is  dutiable  as  a  composition 
of  glass  and  not  as  an  article  of  glass  cut,  engraved,  painted,  colored,  etc. 
Affirming  the  decision  of  the  cii-cuit  court. — U.  S.  v.  Popper  (C.  C.  A.),  66  Fed. 
Rep.,  51. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Coral  Cameo. — Under  this  act  as  amended  by  the  act  of  March  3,  1857  (11 
Stat.,  192),  coral  cut  into  the  form  of  a  cameo,  not  set,  and  known  as  coral 
cameo  in  commerce,  is  dutiable  at  24  per  cent  ad  valorem  as  coral  cut  or  manu- 
factured and  not  at  8  per  cent  as  cameos  not  set.  The  specific  description  in  the 
act  of  1846  must  prevail  over  the  commercial  designation  known  at  the  time  of 
the  passage  of  the  act. — Bailey  et  al.  v.  Schell  (5  Blatch.,  195)  ;  2  Fed.  Cas.,  382. 

358.  Laces,  lace  window  curtains  not  specially  provided  for  in  this 

section,  coach,  carriage,  and  automobile  laces,  and  all  lace  articles  of 

1913     whatever  yarns,  threads,  or  filaments  composed ;  handkerchiefs,  napkins, 

wearing  apparel,  and  all  other  articles  or  fabrics  made  wholly  or  in 

piart  of  lace  or  of  imitation  lace  of  any  kind ;   embroideries,  wearing 


774 


DIGEST   OF   CUSTOMS  DECISIONS. 


1913 


1909 


apiKirH,  liniKlkficliicfs,  and  :ill  :irti<-lt>s  or  f;il)ric.s  onibroiderod  in  any 
niannor  by  hand  or  iiiaclunpry,  wlu>tlier  with  a  plain  or  iLancy  initial, 
niono;:rani,  or  otiicrwisc,  or  tainhourcd.  ai)i)li(iuf'd,  or  scalloped  by  hand 
or  machinery,  any  of  the  forej^oint^  by  wliatcvcr  iianie  known  ;  (Mlirinjis, 
insert in^rs,  ;,'alloons,  nets,  nettinjis,  voils,  veilin.i,'s,  nock  rulllinj^s,  rnchin;:s, 
tnckinjxs,  tlouncinjis,  llutinps,  quillinf^s,  ornanuMits ;  braids,  loom  woven 
and  ornamented  in  the  i)rocess  of  weaving,  or  made  by  hand,  or  on  any 
braid  machine,  knitting  machine,  or  lace  machine,  and  not  specially  pro- 
vided for;  trinnnings  not  specially  provided  for;  woven  fabrics  or  arti- 
cles from  which  threads  have  been  omitted,  drawn,  punched,  or  cut,  and 
with  threads  introduced  after  weaving,  forming  figiir»'s  or  <lesigns,  not 
Including  straight  hemstitching;  and  articles  made  in  whole  or  in  \y.irt 
of  anj'  of  the  foregoing  fabrics  or  articles;  all  of  the  foregoing  of  what- 
ever yarns,  threads,  or  filaments  composed,  GO  per  centum  ad  valorem. 

179.  *  +  ♦  laces,  embroideries,  braids,  gallo(ms,  trinnnings,  *  *  ♦ 
ornaments,  *  *  *  made  wholly  or  in  chief  value  of  tinsel  wire,  lame 
or  lahn,  bullions,  or  metal  threads,  15  cents  per  pound  and  t!0  per  centum 
ad  valorem. 

322.  Handkerchiefs  or  niufllers  composed  of  cotton,  whether  in  the 
piece  or  otherwise  and  whether  finishe<l  or  unfinished,  *  *  *  embroidered 
in  any  manner,  whether  with  an  initial  letter,  monogram,  or  otherwise, 
by  hand  or  machinery,  or  are  tamboured,  api)liqued,  or  trinnned  wholly 
or  in  part  with  lace  or  with  tucking  or  insertion,  they  shall  not  pay  a 
less  rate  of  duty  than  (JO  per  centum  ad  valorem. 

349.  Laces,  lace  window  curtains,  and  all  other  lace  articles;  handker- 
chiefs, napkins,  wearing  apparel,  and  all  other  articles  made  wholly  or 
in  part  of  Lace  or  laces,  or  in  imitation  of  lace;  nets,  nettings,  veils,  veil- 
ings, neck  rulllings,  ruchings,  tuckings,  flutings,  quillings,  embroideries, 
trimmings,  braids,  featherstitch  braids,  edgings,  insertings,  tlouncings, 
galloons,  gorings,  *  *  *  ornaments,  *  *  *;  wearing  apparel, 
handkerchiefs,  and  other  articles  or  fabrics  embroidered  in  any  man- 
ner by  hand  or  machinery,  whether  with  a  plain  or  fancy  letter, 
initial,  or  monogram,  or  otherwise,  or  tamboured,  ai)pliqned,  or  scal- 
loped, by  hand  or  machinery,  for  any  purpo.se,  or  from  which  threads 
have  been  drawn,  cnt,  or  punched  to  produce  openwork,  ornamented 
or  embroidered  in  any  manner  herein  descrilied,  in  any  part  thereof, 
however  small ;  hemstitched  or  tucked  tlouncings  or  skirtings ;  all  of 
the  foregoing,  composed  wholly  or  in  chief  value  of  cotton,  flax,  or 
other  vegetable  fiber,  or  of  cotton,  flax,  or  other  vegetable  fiber  and  india 
rubber,  or  of  cotton,  flax,  or  other  vegetable  fiber,  india  rubber,  and 
metal,  and  not  otherwise  specially  provided  for  in  this  section,  60  per 
centum  ad  valorem:  iVoriV/crf,  That  no  article  comi)osed  wholly  or  in 
chief  value  of  one  or  more  of  the  materials  or  goods  specified  in  this 
paragraph,  shall  i)ay  a  less  rate  of  duty  than  the  highest  rate  imposed 
by  this  section  upon  any  of  the  materials  or  goods  of  which  the  same 
is  composed:  And  provided  further,  That  no  article  or  fabric  of  any 
description,  compo.sed  of  flax  or  other  vegetable  fiber,  or  of  which  these 
materials  or  any  of  them  is  the  component  material  of  chief  value, 
when  embroidered  by  hand  or  machinery,  or  having  hand  or  machinery 
embroidery  thereon,  shall  pay  a  less  rate  of  duty  than  that  imposed  in 
this  section  upon  any  embroideries  of  the  materials  of  which  such 
embroidery  is  composed. 

3r>0.  Laces,  embroideries,  edgings,  insertings,  galloons,  flouncings,  nets, 
nettings,  trinnnings.  and  veils,  composed  of  cotton,  silk,  artificial  silk, 
or  other  material  (excei)t  wool),  made  on  the  I.,ever  or  Gothrough  ma- 
chine, 70  i)er  centum  ad  valorem:  I'rovidcd,  That  no  wearing  apparel, 
handkerchiefs,  or  articles  of  any  description,  composed  wholly  or  in 
chief  value  of  any  of  the  foregoing,  shall  pay  a  less  rate  of  duty  than 
that  imposed  upon  the  articles  or  the  materials  of  which  the  same  are 
composted. 

351.  *  *  *  nets,  nettings,  *  *  *  finished  or  unfinished,  made 
on  the  Nottingham  lace-curtain  machine  or  on  the  Nottingham  warp 
machine,  .-ind  comixised  of  cotton  or  other  vegetable  fiber,  when  count- 
ing five  points  or  spaces  between  the  warp  threads  to  the  inch,  1  cent 
per  square  yard ;  when  counting  more  than  fiv(!  such  points  or  si)aces 
,to  the  inch,  one-half  of  1  cent  per  square  yard  in  addition  for  each  such 


1909 


SCHEDULE   N SUNDRIES.  775 

'  point  or  space  to  the  inch  in  excess  of  five ;  and  in  addition  thereto,  on 
all  the  foreiioing  articles  in  this  paragraph,  20  per  centum  ad  valorem : 
Provided,  That  none  of  the  above-named  articles  shall  pay  a  less  rate  of 
duty  than  50  per  centum  ad  valorem. 

383.  *  *  *  braids,  galloons,  edgings,  insertings,  flouncings,  *  *  *^ 
ornaments,  laces,  trimmings,  and  articles  made  wholly  or  in  part  of  lace, 
embroideries  and  all  articles  embroidered  by  hand  or  machinery,  head 
nets,  nettings,  *  *  *  any  of  the  foregoing  made  of  wool  or  of  which 
wool  is  a  component  material,  whether  containing  India  rubber  or  not,  50 
cents  per  pound  and  60  per  centum  ad  valorem. 

400.  Handkerchiefs  or  mufflers  composed  wholly  or  in  chief  value  of 
silk,  finished  or  unfinished,  *  *  *  embroidered  in  any  manner, 
whether  with  an  initial  letter,  monogram,  or  otherwise,  by  hand  or  ma- 
chinery, or  are  tamboured,  appliqu^d,  or  having  tucking  or  insertion,  60 
per  centum  ad  valorem. 

402.  Laces,  edgings,  insertings,  galloons,  flouncings,  neck  rufHings, 
ruchings,  braids,  fringes,  trimmings,  ornaments,  nets  or  nettings,  veils  or 
veilings,  and  articles  made  wholly  or  in  part  of  any  of  the  foregoing,  or 
of  chiffons,  embroideries  and  articles  embroidered  by  hand  or  machinery, 
or  tamboured  or  appliqued,  *  *  *  all  of  the  foregoing  composed  of 
silk,  or  of  silk  and  metal,  or  of  which  silk  is  the  component  material  of 
chief  value,  whether  in  part  of  India  rubber  or  otherwise  and  braid 
composed  in  part  of  India  rubber,  not  specially  provided  for  in  this  sec- 
tion, *  *  *  60  per  centum  ad  valorem :  Provided,  That  articles  com- 
posed wholly  or  in  chief  value  of  any  of  the  materials  or  goods  dutiable 
under  this  paragraph  shall  pay  not  less  than  the  rate  of  duty  imposed 
upon  such  materials  or  goods  by  this  section:  Provided  further,  That 
tamboured,  embroidered,  or  appliqued  articles  or  fabrics  shall  pay  no 
less  rate  of  duty  than  that  imposed  upon  the  material  if  not  so  tam- 
boured, embroidered,  or  appliqued. 

405.  *  *  *  braids,  laces,  embroideries,  galloons,  neck  rufflings,  ruch- 
ings, fringes,  trimmings,  *  *  *  composed  wholly  or  in  chief  value  of 
yarns,  threads,  filaments,  or  fibers  of  artificial  or  imitation  silk  or  of 
artificial  or  imitation  horsehair,  by  whatever  name  known,  and  by  what- 
ever process  made,  45  cents  per  pound,  and  in  addition  thereto  60  per 
centum  ad  valorem. 

421.  *  *  *  nets  or  nettings,  laces,  embroideries,  galloons,  *  *  * 
ornaments,  trimmings,  *  *  *  composed  wholly  or  in  chief  value  of 
beads  or  spangles  made  of  glass  or  paste,  gelatin,  metal,  or  other  ma- 
terial, but  not  in  part  of  wool,  60  per  centum  ad  valorem:  Provided, 
That  no  article  composed  wholly  or  in  chief  value  of  beads  or  spangles 
made  of  glass,  paste,  gelatin,  metal,  or  other  material  shall  pay  duty  at 
a  less  rate  than  is  imposed  in  any  paragraph  of  this  section  upon  such 
■  articles  without  such  beads  or  spangles. 

179.  *  *  *  laces,  embroideries,  braids,  galloons,  trimmings,  *  *  * 
made  wholly  or  in  chief  value  of  tinsel  wire,  lame  or  lahn,  bullions,  or 
metal  threads,  60  per  centum  ad  valorem. 

312.  Handkerchiefs  or  mufHers  composed  of  cotton,  whether  in  the 
piece  or  otherwise  and  whether  finished  or  unfinished,  *  *  *  em- 
broidered in  any  manner,  whether  with  an  initial  letter,  monogram,  or 
otherwise,  by  hand  or  machinery,  or  are  tamboured,  appliqued,  or 
trimmed  wholly  or  in  part  with  lace  or  with  tucking  or  insertion,  they 
shall  not  pay  a  less  rate  of  duty  than  60  per  centum  ad  valorem. 

339.  Laces,  lace  window  curtains,  tidies,  pillow  shams,  bed  sets,  insert- 
ings, flouncings,  and  other  lace  articles;  handkerchiefs,  napkins,  wearing 
apparel,  and  other  articles,  made  wholly  or  in  part  of  lace,  or  in  imitation 
of  lace;. nets  or  nettings,  veils  and  veilings,  etamines,  vitrages,  neck 
rufflings,  ruchings,  tuckings,  ff  utings,  and  quillings ;  embroideries  and  all 
trimmings,  including  braids,  edgings,  insertions,  flouncings,  galloons,  gor- 
ings.  and  bands ;  w^earing  apparel,  handkerchiefs,  and  other  articles  or 
fabrics  embroidered  in  any  manner  by  hand  or  machinery,  whether  with 
a  letter,  monogram,  or  otherwise ;  tamboured  or  appliqued  articles,  fab- 
rics or  wearing  apparel ;  hemstitched  or  tucked  flouncings  or  skirtings, 
and  articles  made  wholly  or  in  part  of  rufflings,  tuckings,  or  ruchings ;  all 
of  the  foregoing,  composed  wholly  or  in  chief  value  of  flax,  cotton,  or 
other  vegetable  fiber,  and  not  elsewhere  specially  provided  for  in  this 


776 


DIGEST   OF   CUSTOMS   DECISIONS. 


Act,  whetlier  coni])<»se(l  in  \mr{  of  iiulia  rul)bi'r  or  otherwise,  GO  per 
centum  ad  valorem:  Prodded,  That  no  weariiit;  apparel  or  other  article 
or  textile  fabric,  when  einhroidi-rtHl  by  hand  or  machinery,  shall  pay  duty 
at  a  less  rate  than  that  imposed  in  any  schedule  of  this  Act  ui)on  any 
i-mbroideries  of  the  materials  of  which  such  eml)roidery  is  composed. 

371.  *  *  *  braids,  f^alloons,  edjxinj^s,  in.sertinj^s,  llouncings,  *  *  * 
laces  and  other  trinnniniis  and  articles  made  wholly  or  in  part  of  lace, 
embroideries  and  articles  embroidered  by  hand  or  machinery,  head  nets, 
netting.  *  *  *  any  of  the  foregoing  made  of  wool  or  of  which  wool 
is  a  component  material,  whether  cohiiiosimI  in  part  of  india  rubber  or 
otherwise,  50  cents  per  pound  and  00  per  centum  ad  valorem. 

388.  Handkerchiefs  or  nuifllers  composed  wholly  or  in  part  of  silk, 
whether  in  the  piece  or  otherwi.se,  finished  or  unfinished,  *  ♦  *  era- 
broidereil  in  any  manner,  whether  with  an  initial  letter,  monogram,  or 
otherwise,  by  hand  or  machinery,  or  are  tambo\ired,  ai)i)liqu6d,  or  are 
made  or  trimmed  wholly  or  in  part  with  lace,  or  with  tucking  or  inser- 
1897  {  tion,  they  shall  pay  a  duty  of  10  per  centum  ad  valorem  in  addition  to 
the  duty  hereinbefore  pre.^cribed,  and  in  no  case  less  than  60  per  centum 
ad  valorem. 

390.  Laces,  and  articles  made  wholly  or  in  jiart  of  lace,  edgings,  insert- 
ings,  galloons,  chiffon  or  other  flouncings,  nets  or  nettings  and  veilings, 
neck  ruffles,  ruchings,  braids,  fringes,  trinnnings,  embroideries  and  arti- 
cles  embroidered   by    hand    or   machinery,    or    tamboured    or   appliqu6d, 

*  *  *  all  of  the  above-named  articles  made  of  silk,  or  of  which  silk 
is  the  component  material  of  chief  value,  not  specially  provided  for  in 
this  Act,  *  *  *  60  per  centum  ad  valorem :  Prox'idcd,  That  any  wear- 
ing apparel  or  other  artic]es  provided  for  in  this  paragraph  (except 
gloves)  when  corapo.sed  in  part  of  india  rubber,  shall  be' subject  to  a  duty 
of  GO  per  centum  ad  valorem. 

408.  *  *  *  nets  or  nettings,  laces,  embroideries,  galloons,  *  *  * 
ornaments,  trimmings,  *  *  *  compo.sed  wholly  or  in  part  of  beads 
or  spangles  made  of  glass  or  paste,  gelatin,  metal,  or  other  material,  but 
not  composed  in  part  of  wool,  00  per  centum  ad  valorem. 

'     263.  *     *     *     braids,     *     *     *     gimps,  galloons,     *     *     *     goring, 

*  *  *  any  of  the  above  made  of  cotton  or  other  vegetable  fiber  and 
whether  composed  in  part  of  india  rubber  or  otherwise,  45  per  centum 
ad  valorem. 

276.  Laces,  edgings,  nettings,  and  veilings,  embroideries,  insertings, 
neck  rufflings,  ruchings,  trimmings,  tuckings,  lace  window  curtains,  tam- 
bom-ed  articles,  and  articles  embroidered  by  hand  or  machinery,  em- 
broidered handkerchiefs,  and  articles  made  wholly  or  in  part  of  lace, 
rufflings,  tuckings,  or  ruchings,  all  of  the  above-named  articles,  composed 
of  flax,  jute,  cotton,  or  other  veegtable  fiber,  or  of  which  these  substances 
or  either  of  them,  or  a  mixture  of  any  of  them  is  the  component  material 
of  chief  value,  not  specially  provided  for  in  this  Act,  50  per  centum  ad 
valorem. 

286.  On  *  *  *  braids,  galloons,  *  *  *  dress  trimmings,  laces, 
embroideries,  head  nets,  nettings,  and  veilings,  *  *  *  any  of  the 
foregoing  which  are  elastic  or  nonelastlc,  made  of  wool,  worsted,  the  hair 
of  the  camel,  goat,  alpaca,  or  other  animals,  or  of  which  wool,  worsted, 
the  hair  of  the  camel,  goat,  alpaca,  or  other  animals  is  a  component  ma- 
terial, 50  per  centum  ad  valorem. 

300.  ♦  *  *  braids,  galloons,  fringes,  *  *  *  any  of  the  foregoing 
which  are  elastic  or  nonelastic,  *  *  ♦  and  ornaments,  made  of  silk, 
or  of  which  silk  is  the  component  material  of  chief  value,  45  per  centum 
ad  valorem. 

301.  Laces  and  articles  made  wholly  or  in  part  of  lace,  and  embroid- 
eries, including  articles  or  fabrics  embroidered  by  hand  or  machinery, 

*  ♦  ♦  neck  rufflings  and  ruchings,  nettings  and  veilings,  *  *  * 
composed  of  silk,  or  of  which  silk  is  the  component  material  of  chief 

lvalue,     *     *     ♦     50  per  centum  ad  valorem. 

354.  Cotton      ♦      *      ♦      braids,     *      *      ♦     gimps,    galloons,     *     *     * 

goring.     *     •     *     any  of  the  foregoing  which  are  elastic  or  nonelastic, 

10  ])or  centum  ad  valorem:  Provided,  That  none  of  the  articles  included 

in  this  paragraph  shall  pay  a  less  rate  of  duty  than  40  per  centum  ad 

,  valorem. 


1894 


1890 


1890 


SCHEDULE   N — SUisrt)RlE§.  777 

373.  Laces,  edgings,  embroideries,  insert ings,  neclj  ruffliiigs,  ruchings, 
trimmings,  tuckiugs,  lace  window  curtains,  and  otlier  similar  tam- 
boured articles,  and  articles  embroidered  by  hand  or  machinery,  em- 
broidered and  hemstitched  handkerchiefs,  and  articles  made  wholly  or 
in  i)art  of  lace,  rufflings,  tuckings,  oi-  ruchings,  all  of  the  above-named 
articles,  composed  of  flax,  jute,  cotton,  or  other  vegetable  fiber,  or  of 
which  these  substances  or  either  of  them,  or  a  mixture  of  any  of  them 
is  the  component  material  of  chief  value,  not  specially  provided  for  in 
this  Act,  GO  per  centum  ad  valorem :  Provided,  That  articles  of  wearing 
apparel,  and  textile  fabrics,  when  embroidered  by  hand  or  machinery, 
and  whether  specially  or  otherwise  provided  for  in  this  Act,  shall  not 
pay  a  less  rate  of  duty  than  that  fixed  by  the  respective  paragraphs  and 
schedules  of  this  Act  upon  embroideries  of  the  materials  of  which  they 
are  respectively  composed. 

398.  On  *  *  *  braids,  galloons,  *  *  *  dress  trimmings,  laces, 
and  embroideries,  head  nets,  *  ♦  ♦  wrought  by  hand  or  braided  by 
machinery,  any  of  the  foregoing  which  are  elastic  or  nonelastic,  made  of 
wool,  worsted,  the  hair  of  the  camel,  goat,  alpaca,  or  other  animals,  or 
of  which  woel,  worsted,  the  hair  of  the  camel,  goat,  alpaca,  or  other 
animals  is  a  component  material,  the  duty  shall  be  60  cents  per  pound 
and  in  addition  thereto  60  per  centum  ad  valorem. 

412.  *  *  *  braids,  galloons,  fringes,  *  *  *  uny  of  the  fore- 
going which  are  elastic  or  nonelastic,  *  *  *  and  ornaments,  made  of 
silk,  or  of  which  silk  is  the  component  material  of  chief  value,  50  per 
centum  ad  valorem. 

413.  Laces   and   embroideries,     *     *     *     neck   rufflings   and   ruchings, 

*  *  *  composed  of  silk,  or  of  which  silk  is  the  component  material 
of  chief  value,  not  specially  provided  for  in  this  Act,  60  per  centum  ad 
valoi'em.     *     *     * 

324.  Cotton     *     *     *     braids,        gimps,        galloons,     *     *     *     goring, 

•  *     *     35  per  centum  ad  valorem. 

325.  Cotton  laces,  embroideries,  insertings,  trimmings,  lace  window 
curtains,     *     *     *     40  per  centum  ad  valorem. 

337.  Flax  or  linen  laces  and  insertings,  embroideries,  or  manufactures 
of  linen,  if  embroidered  or  tamboured  in  the  loom  or  otherwise,  by 
machinery  or  with  the  needle  or  other  process,  and  not  specially  enumer- 
ated or  provided  for  in  this  Act,  30  per  centum  ad  valorem. 

368.  On  *  *  *  braids,  galloons,  *  *  *  dress  trimmings,  head 
nets,  *  *  *  wrought  by  hand,  or  braided  by  machinery,  made  of 
wool,  worsted,  the  hair  of  the  alpaca,  goat,  or  other  animals,  or  of 
which  ,wool,  worsted,  the  hair  of  the  alpaca,  goat,  or  other  animals  is  a 
component  material,  30  cents  per  pound,  and  in  addition  thereto,  50 
per  centum  ad  valorem. 

39.6.  *  *  *  bead  ornaments  of  all  kinds,  50  per  centum  ad  valorem, 
valorem. 

427.  *  *  *  galloons,  luces,  ♦  *  *  of  gold,  silver,  or  other  metal, 
25  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Metal-Thread  Goods. 

Trimmings — Ribbons,  Galloons,  Gimps,  Braids,  and  Bands — Relativk 
Specificity. — In  their  common  meaning  trimmings  is  a  less  specific  term  than 
ribbons,  galloons,  gimps,  braids,  or  bands. 

Ribbon. — A  straight  selvage  is  characteristic  of  ribbons  as  that  term  is  com- 
monly understood. 

Construction — Paragraph  150 — Change  of  Language  Signifies  Change  of 
Meaning. — Paragraph  179,  tariff  act  of  1909,  contained  a  provision  for  laces, 
embroideries,  braids,  galloons,  trimmings,  and  ornaments.  Its  successor,  para- 
graph 150,  tariff  act  of  1913,  omitted  these  words.  The  intention  must  have 
been  to  exclude  from  the  operation  of  the  paragraph  laces,  embroideries, 
braids,  galloons,  trinmiings,  and  ornaments  made  wholly  or  in  chief  value  of 
tinsel  wire,  lame,  bullions,  or  metal  threads.     This  intention  is  emphasized  by 


1883 


778  DIGEST   OF   CUSTOMS   DECISIONS. 

tho  fact  that  paragraph  358,  tariff  act  of  1013,  was  made  comprehensive  enough 
to  include  all  laces,  enil)r(iiderics,  galloons,  and  ornaments,  and  braids  and 
trinuniugs  not  specially  provided  for,  whatever  might  be  the  yarns,  threads, 
or  filaments  of  which  they  were  composed. — Siegman  &  Weil  et  al.  v.  U.  S. 
(Ct.  Cust.  Appls.),  T.  D.  30506;  (G.  A.  7770)  T.  D.  35076  modified. 

*'Appliqued  "  means  ornamented  with  a  pattern,  which  has  been  cut  out  of 
another  color  or  stuff,  applie<l  or  transferred  to  a  foundation. 

A  silk  cord  attached  around  the  tnlges  of  a  comfortable  as  or  sinuilating  a 
binder  or  fancy  edge,  without  being  cut  from  another  article,  and  without  being 
laid  on  the  comfortable  in  or  to  form  any  niotif  or  figure,  does  not  constitute  an 
appliqu6. 

Comfortables  in  chief  value  of  silk,  edged  with  a  silk  cord,  are  not  classifiable 
as  appliiiued,  under  paragraph  358,  but  as  a  manufacture  of  silk  not  specially 
provided  for,  under  paragraph  318. — U.  S.  v.  McGibbon  &  Co.  (Ct.  Cust.  Appls.), 
T.  D.  30803;  Ab.  30744  (T.  D.  34807)  afHrme<l. 

Automobile  Veils. — Woven  articles  of  different  colors,  of  light  texture, 
composed  wholly  of  silk,  measuring  from  75  to  100  centimeters  in  width  and 
from  100  to  170  centimeters  in  length,  some  of  which  have  fancy  borders  and 
others  are  hemstitched,  whicli  are  susceptible  of  use  as  a  covering  for  the  face, 
iind  were  formerly  so  used,  but  are  now  chielly  used  by  women  when  automo- 
billng  as  a  protection  for  the  head  and  hair,  are  dutiable  as  silk  veils  at  the 
rate  of  60  per  cent  ad  valorem  under  paragraph  358.— T.  D.  35498  (G.  A.  7734). 

To  hold  that  the  name  veils  applies  only  to  such  articles  as  cover  and  protect 
the  face  of  the  wearer  only  would  be  too  narrow  a  definition  of  the  word. 
I  ong  and  narrow  light-textured  silk  fabrics,  known  variously  in  the  trade  as 
veils,  scarfs,  automobile  and  chiffon  veils,  and  automobile  scarfs,  chiefly  u.sed 
by  women  as  a  covering  for  their  hats  or  faces  or  both  while  riding  in  aiito- 
mobiles  or,  in  the  evening,  to  cover  tlieir  heads  and  keep  their  hair  intact  or  to 
throw  around  their  shoulders,  are  dutiable  eo  nomine  as  veils  under  paragraph 
358,  and  not  generally  as  wearing  apparel  under  paragraph  317. — Van  Kaalte  v. 
U.  S.  (Ct.  Cust.  Appl.s.),  T.  D.  36808;   (G.  A.  7924)  T.  D.  30527  affirmed. 

Battenberg   Scarfs,    classified   as  lace  articles   under  paragraph  358,   were 
claimed  dutiable  as  maimfactures  of  cotton    (par  266).     Protest  overruled. — 
Ab.  37647. 
Beaded  Ornaments. 

Ai'i'LitiUiiu. — An  article  is  appliqufd  within  the  tariff  sense  when  it  is  orna- 
mented with  a  pattern  or  design  independently  fabricated.  These  goods  are 
not  appliqu6d. — U.  S.  v.  Hamburger  Levine  Co.  (5  Ct.  Cust.  Appls.,  217;  T.  D. 
34382). 

Akticles  in  Chief  Value  ok  Beads. — We  think  the  congressional  purpose 
clear  to  provide  by  paragraph  333  for  all  articles  in  chief  value  of  beads,  and 
by  paragraph  358  for  the  therein  enumerated  articles  in  chief  value  of  threads, 
yarns,  and  filaments. 

The  motifs,  and  lu'obahly  other  of  these  importations,  may  well  be  termed 
and  undoubtedly  are  "  applicjuf's,"  but  the  call  of  the  statute  is  not  for  such, 
but  for  "  articles  "  or  "  ewearing  apiiarel  "  "  appli(iued  " — that  is,  such  an  article 
or  wearing  apparel  with  the.se  appliques  thereto  sewn  or  applied. 

The.se  articles  are  in  chief  value  of  beads,  and  paragraph  333  relative  to 
"  beads  and  spangles  and  other  articles  not  appliqued  but  composed  in  chief 
value  of  beads "  applies  more  specifically  to  the  goods  here  than  paragraph 
358  providing  for,  amongst  other  articles,  "  ornaments  "  and  "  trimmings." — 
Loewenthal  &  Co.  et  al.  r.  U.  S.  (Ct.  (hist.  Appls.),  T.  D.  35464;  (G.  A.  Ab. 
37284)  and  (G.  A.  7061)  T.  D.  35048  revei-sed. 


SCHEDULE    N SUNDRIES.  779 

Bedspreads,  Fringed.- — It  appears  that  the  articles  in  question  consist  of 
cotton  bedspreads,  which  were  made  on  a  Jacquard  loom  and  which  are 
trimmed  or  ornamented  by  having  a  fringe  attached  to  the  edges  of  the  spreads. 

While  the  articles  are  aptly  described  by  either  of  the  provisions  under 
review,  and  would  find  their  classification  under  one  of  the  provisions  in  tht- 
absence  of  the  other,  we  are  of  the  opinion  that  the  provision  in  paragraph  35S 
for  "  articles  made  wholly  or  in  part  of  any  of  the  foregoing  fabrics  or  ar- 
ticles " — trimmings — is  narrower  and  more  specific  than  the  provision  for  "  all 
other  Jacquard  figured  manufactures  of  cotton  or  of  which  cotton  is  the  com- 
ponent material  of  chief  value. — Ab.  3798.5. 

Braids  in  Chief  Value  of  India-Rubber  Threads. — Paragraph  358  provides 
for  braids  and  other  articles  of  "  whatever  yarns,  threads,  or  filaments  com- 
posed." Held,  that  elastic  braids  composed  in  chief  value  of  india-rubber 
thread,  which  is  recognized  as  a  distinct  article  of  commerce  and  bought  and 
used  as  such  by  manufactures  of  braids,  are,  in  the  absence  of  proof  to  show 
that  the  terms  "  yarns,  threads,  or  filaments  "  have  a  meaning  in  trade  and 
commerce  different  from  the  ordinary  meaning,  properly  dutiable  under  para- 
graph 358.— T.  D.  34887  (G.  A.  7626). 

Silk  Veils — Chiflfou  Scarfs.— The  goods  measured  from  SO  to  100  centi- 
meters in  width  and  from  180  to  225  centimeters  in  length.  They  are  different 
colors,  of  light  texture,  composed  wholly  of  silk,  some  having  plain  borders 
and  others  with  borders  made  of  a  group  of  two  or  more  stripes  of  the  same 
color  as  the  body  of  the  fabric,  and  all  are  hemstitched  at  the  ends.  They  are 
known  in  the  trade  both  as  chiffon  scarfs  and  as  chiffon  veils.  On  the  au- 
thority of  G.  A.  7734  (T.  D.  35498)  they  were  held  dutiable  as  silk  veils  at  60 
per  cent  under  paragraph  358,  as  classified. — Ab.  38926. 

Slide  Chiffon.— The  collector  classified  the  merchandise  as  "silk  veiling " 
dutiable  at  60  per  cent  ad  valorem  under  the  eo  nomine  provision  for  "  veilings, 
of  whatever  yarns,  threads,  or  filaments  composed,"  in  paragraph  358. 

The  merchandise  in  question  has  been  known  in  the  wholesale  trade  and 
commerce  of  this  country  for  over  20  years  as  "  chiffon  veiling " ;  within  the 
last  three  or  four  years  it  has  also  been  used  to  some  extent  by  undertakers  to 
take  the  place  of  the  glass  slide  in  the  top  of  coffins  or  caskets.  In  the  wholesale 
undertakers'  supply  trade  it  is  bought  and  sold  as  "  slide  chiffon."  Whether 
the  classification  of  the  article  be  determined  by  its  commercial  designation 
or  by  its  chief  use,  the  preponderance  of  the  testimony  supports  the  classifica- 
tion of  the  collector,  and  his  decision  is  therefore  affirmed. — Ab.  38271. 

Clo-clo  Braids. — "  Lead  and  cotton  clo-clo  braids,"  merchandise  consisting 
of  pieces  of  lead  molded  upon  a  flax  cord,  the  whole  being  covered  by  tubular 
cotton  braiding,  lead  being  the  component  material  of  chief  value,  az'e  not 
dutiable  as  being  in  part  of  braids,  under  paragraph  358,  but  as  being  in  chief 
value  of  lead,  under  paragraph  167. — U.  S.  v.  Macy  &  Co.  (Ct.  Cust.  Appls.), 
T.  D.  362.56;  (G.  A.  7792)  T.  D.  35798  aflirraed. 

So-called  clo-clo  braids  composed  of  a  flax  cord,  on  which  are  molded  at 
regular  intervals  of  about  one-fourth  of  an  inch  apart  uniformly  shaped  pieces 
of  lead  measuring  about  one-half  of  an  inch  in  length,  one-fourth  of  an  inch 
in  width,  and  one-eighth  of  an  inch  in  thickness,  the  whole  article  being  cov- 
ered with  tubular  braid,  the  lead  constituting  the  component  material  of 
chief  value,  are  pi'operly  dutiable  as  articles  in  chief  value  of  lead  at  the 
rate  of  20  per  cent  ad  valorem  under  paragraph  167.  rather  than  as  articles 
in  part  of  braid  under  paragraph  358,  that  paragraph  being  limited  to  "  articles 
in  chief  value  of  threads,  yarns,  and  filaments."     Loewenthal  &  Co.  v.  U.  S. 


780  DIGEST   OF   CUSTOMS  DECISIONS. 

(6  Ct.  Cust.  Appls.,  — ;  T.  D.  354G4)  cilc.l  iiiid  followed.— T.  D.  35798  (G.  A. 
7792)  ;  attiruR'd  by  T.  D.  lUVIM  (Ct.  Cust.  Appls.),  supra. 

Clothinjr  in  Part  of  IJraid. — A  dress  suit,  composed  of  wcjol  and  triimued 
on  the  outside  seaui  of  the  trousers  lef;;s  with  braid,  is  dutiable  at  35  per 
cent  ad  valorem  as  "  clothinji,  ready-made,  composed  wholly  or  in  cliief  value 
of  wool  "  under  parajjraph  291,  and  not  as  "  wearing  apparel,  appliqued  "  or  as 
"  articles  made  in  part  of  braid "  at  GO  per  cent  ad  valorem  under  para- 
graph 358— T.  D.  34755  (G.  A.  7597). 

Silk  Comfortables,  Appliqued. — Comfortables  composed  in  chief  value  of 
silk,  having  silk  cord  around  the  edge,  classilied  as  appliipied  under  paragraph 
358,  were  held  not  appliqued  on  the  authority  of  U.  S.  v.  Hamburger  (5  Ct.  Cust. 
Appls.,  — ;  T.  D.  34382).— Ab.  3G744  (T.  D.  34865). 

Silk  Mourning  Crapes. — Goods  known  commercially  as  silk  mourning  crapes, 
varying  in  width  from  19  to  42  inches,  are  dutiable  under  the  general  pro- 
vision for  woven  fabrics  of  silk  in  paragraph  318.  The  fact  that  the  narrow 
pieces  are  to  be  cut  up  and  made  into  trimmings  does  not  make  them  dutiable 
as  trinnnings  muler  paragr;iph  358.  The  wide  i)leces,  at  the  time  of  importation 
and  at  the  time  of  the  enactment  of  the  tariff  law  of  1913,  were  little  used  for 
making  veils,  and  were  not  commercially  designated  veilings.  They  are  not 
dutiable  as  veilings  under  paragraph  358,  even  though  they  had  been  more 
largely  used  for  making  veils  and  had  been  classified  as  veilings  by  customs 
officers.— Auffmordt  &  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  3G320;  G.  A. 
Ab.  3786G  reversed 

The  merchandise  is  identical  in  all  essential  particulars  with  lliat  which  was 
the  subject  of  the  decision  of  this  board  in  Robinson's  case,  G.  A.  44;>7  (T.  D. 
21154),  wherein  the  board  sustained  the  claim  there  made  by  the  Importer  that 
the  6/4  goods  were  dutiable  as  veilings  under  paragraph  390,  tariff  act  of  1897. 
and  overruled  the  claim  that  the  narrow  goods  were  properly  dutiable  as  trim- 
mings. The  importer  appealed  as  to  the  narrow  goods,  and  the  circuit  court  in 
Robinson  v.  U.  S.  (122  Fed.,  970)  upheld  the  contention  of  the  importer  that 
such  merchandi.se  was  entitled  to  entry  under  the  tariff  provision  in  force  at 
that  time  for  silk  trinnnings. 

Owing  to  changes  of  fashion,  such  of  the  goods  as  are  suilaV)le  for  veilings 
are  not  at  this  time  as  extensively  used  for  veiling  purpo.ses  as  they  were 
when  the  Robinson  case  was  decided,  and  their  chief  use  now  is  as  dress 
goods.  But  a  substantial  proportion  of  them  is  still  used  for  veiling  pur- 
poses. Therefore  we  do  not  think  that  the  long-continued  practice  of  classify- 
ing the  wider  goods  as  veilings  and  the  narrow  ones  as  trinnnings,  which  has 
received  legislative  sanction,  should  be  disturbed. — Ab.  37866. 

Drawn-Work  Articles. — The  figures  on  these  goods  are  outlined  exclusively 
by  threads  introduced  after  weaving  and  they  are  not  produced  by  combining 
these  threads  with  threads  of  the  fabric.  The  goods  were  properly  assessed 
under  paragraph  358.— Takayama  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  3.5396; 
(G.  A.  7637)  T.  D.  34918  affirmed. 

Cotton  Shelf  Edgings. — They  were  assessed  for  duty  by  the  collector  under 
paragraph  358.  The  articles  appear  to  be  made  from  a  foundation  of  loosely 
woven  cotton  tlirea<ls,  which  are  covered  with  a  filling  or  coating  of  pulp  or 
other  material.  During  the  course  of  the  process  of  maiuifacture  the  articles 
are  cut  or  pressed  into  such  a  form  as  causes  them  to  have  the  apjiearance  of 
lace  edgings. 

Cotton  is  the  component  material  of  chief  value  in  the  completed  articles. 
and  as  it  appears  that  the  articles  are  known  and  sold  as  "  edgings "  for 
shelves,  it  follows  that  they  are  prf)perly  dutiable  as  asse.ssed. — Ab.  37681. 


SCHEDULE    N SUNDEIES.  781 

Embroidered  Cotton  Gloves. — Ladies'  white  cotton  gloves,  classified  as  em- 
broidered wearing  apparel  under  paragraph  358,  were  claimed  dutiable  as 
cotton  gloves  (par.  260).  Protest  overruled.  G.  A.  7644  (T.  D.  34930),  hold- 
ing embroidered  cotton  stockings  dutiable  under  paragraph  358,  followed. — 
Ab.  38251. 

Hair  Nets. — The  goods  are  nets  such  as  are  worn  by  women  on  the  head  to 
keep  the  hair  in  place.  They  are  accordingly  articles  of  wearing  apparel,  but 
(hey  are  the  more  specifically  provided  for  in  paragraph  358,  by  the  eo  nomine 
provision  "  nets."— W.  N.  Proctor  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35387; 
(G.  A.  Ab.  36416)  T.  D.  34756  affirmed. 

Handkerchiefs,  Embroidered  or  Scalloped. — with  reference  to  embroidered 
or  scalloped,  hemmed  or  unhemmed,  linen  or  cotton  handkerchiefs,  paragraph 
358  ( "  handkerchiefs,  embroidered  or  scalloped,  of  whatever  yarns,  threads, 
or  filaments  composed"),  is  more  specific  than  paragraph  255  ("handkerchiefs 
composed  of  cotton"),  or  paragraph  282  ("handkerchiefs  composed  of  flax"), 
and  classifies  them  for  duty. 

A  comparative  reading  of  all  the  handkerchief  paragraphs  shows  that  para- 
graph 358  takes  from  all  the  others  all  embroidered  or  scalloped  handker- 
chiefs. 

In  paragraph  358  both  "handkerchiefs"  and  "all  articles  or  fabrics"  are 
modified  by  "  embroidered  "  and  "  scalloped,"  and  an  unfinished  embroidered 
or  scalloped  handkerchief,  even  if  not  far  enough  advanced  to  be  a  handkerchief, 
would  be  dutiable  thereunder.— Marshall  Field  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  36260;   (G.  A.  7768)  T.  D.  35654  affirmed. 

Handkercbiefs,  Embroidered  or  Scalloped,  and  Crocheted  Handker- 
chiefs.— Embroidered  or  scalloped  flax  or  cotton  handkerchiefs,  whether  fin- 
ished or  unfinished,  hemmed  or  unhemmed,  are  dutiable  under  theprovisions 
in  paragraph  358  for  "  handkerchiefs  embroidered  in  any  manner  or  tamboured, 
appliqued,  or  scalloped  "  and  not  under  the  general  provisions  for  handkerchiefs 
composed  of  flax  or  handkerchiefs  composed  of  cotton  in  paragraphs  282  and  255. 

Flax  handkerchiefs  having  the  edges  trimmed  with  a  colored  ornamentation 
made  by  crocheting,  not  being  embroidered,  tamboured,  appliqued,  scalloped, 
or  made  wholly  or  in  part  of  lace,  are  dutiable  at  35  per  cent  ad  valorem  under 
paragraph  282,  as  "  handkershiefs  composed  of  flax,  finished  or  unfinished, 
not  hemmed  or  hemmed  only,"  rather  than  under  the  provision  for  embroid- 
ered handkerchiefs  in  paragraph  358. — T.  D.  35654  (G.  A.  7768)  ;  affirmed  by 
T.  D.  36260   (Ct.  Cust.  Appls.),  supra. 

Embroidered  Cotton  Handkerchiefs  are  properly  dutiable  at  the  rate  of 
60  per  cent  ad  valorem  under  the  provision  in  paragraph  358,  "  handkerchiefs, 
embroidered  in  any  manner  by  hand  or  machinery,  by  whatever  name  known; 
of  whatever  yarns,  threads,  or  filaments  composed,"  rather  than  under  the  pro- 
vision in  paragraph  255  for  "  handkerchiefs  composed  of  cotton,  not  specially 
provided  for  in  this  section."  G.  A.  7574  (T.  D.  34547)  and  G.  A.  7644  (T.  D. 
34930)  cited  and  followed.— T.  D.  35063  (G.  A.  7663). 

Clocked  Silk  Hose. — Silk  hose  ornamented  with  what  is  known  as  "  clock- 
ing," which  has  been  repeatedly  held  to  be  a  form  or  species  of  embroidery,  are, 
in  the  absence  of  a  more  specific  designation,  dutiable  as  silk  wearing  apparel, 
embroidered,  at  the  rate  of  60  per  cent  ad  valorem  under  paragraph  358. — 
T.  D.  35459  (G.  A.  7729). 

Embroidered  Hosiery. — Embroidered  stockings,  hose,  and  half  hose  are 
dutiable  under  paragraph  358  as  "  wearing  apparel,  embroidered,  by  whatever 
name  known,"  and  not  under  paragraph  260  as  "  stockings,  hose,  and  half 
hose,"  etc. 


782  DIGEST   OF   CUSTOMS   DECISIONS. 

The  use  uf  tlie  phrase  "  t).v  whatever  iiaiue  known"  imlicatt's  the  purpose  of 
Conjjrress  to  make  the  provision  for  enihroideries  in  paragraph  .'{.IS  so  specific 
and  all  inclusive  that  it  will  include  articles  of  the  character  therein  specified, 
whether  they  are  mentioned  liy  name  in  anotlier  para.iiraph  of  the  act  or  not. — 
T.  D.  34930  (G.  A.  7044). 

Jacquard  Figured  Flax  Laces,  chieily  used  in  making  lace  <-urtains,  are 
dutiahle  under  paragraph  208  as  Jacipiurd  fijiuriMl  uphoisti-ry  puids,  and  not 
under  i(araj,'rapli  35.S  as  "  laces." 

The  words  "  hy  whatever  name  known,"  in  the  third  clause  of  paragraph  35S, 
do  not  modify  the  word  "  laces  "  in  the  first. — U.  S.  v.  Snow's  U.  S.  Sami)le  Ex- 
press Co.  (Ct.  Cust.  AppLs.),  T.  D.  3GS72 ;  (G.  A.  7922)  T.  D.  86501  affirmed. 

Jacquard  Figured  Nettings. — With  the  evidence  in  hopeless  conflict  the 
Board  of  (Jeneral  Appraisers'  decision  under  paragraph  258  is  affiruied.  See 
(G.  A.  7SnS)  T.  D.  3(3.303.— U.  S.  v.  Mills  &  Gihh  (Ct.  Cust.  Appls.),  T.  D.  30904. 

Nottingham  Lace  Lambrequins.— In  the  absence  of  proof  to  show  that 
lamhre(|uins  fall  within  the  class  of  articles  commonly  known  and  recognized 
in  trade  and  commerce  as  "  curtains,"  lace  lambrequins  are  properly  dutiable 
as  lace  articles  at  00  per  cent  ad  valorem  under  pai'agraph  358,  and  not  as 
curtains.— T.  D.  34908  (G.  A.  7647). 

Silk  Lamp  and   Candle  Shades  and   screens  comixised    in   part  of  braids, 
trinnnings,  and  tlutings  were  held  dutiable  under  paragraph  3.18.     G.  A.  7590 
(T.  D.  34754)  and  G.  A.  7494  (T.  D.  33700)   followed.— Ab.  37357. 
Lamp  Shades  in  Part  of  Braid. 

Braid — Tape. — The  language  "  braids,  loom  w^oven  and  ornamented  in  the 
process  of  weaving,  or  made  by  hand,  or  on  any  braid  machine,  knitting 
machine,  or  lace  machine,"  in  paragraph  3.58,  is  not  intended  to  narrow  the 
lexicographic  definition  of  the  word  "  braid."  It  is  comprehensive  and  sufii- 
ciently  broad  to  cover  the  material  which  was  used  in  the  manufacture  of 
the  lamp  shades  at  bar,  and  which  appellants'  witness  .stated  may  be  called 
a  braid  or  tape. 

Material  Not  the  Test  of  Classific.vtion  Here. — These  lamp  shades,  made 
in  part  of  braids,  are  more  specifically  classified  under  paragraph  358  as 
articles  made  wholly  or  in  part  of  braids,  "  of  whatever  yarns,  threads,  or 
filaments  composed,"  than  under  paragraph  318,  as  a  manufacture  in  chief 
value  of  silk,  notwithstanding  that  silk  is  their  component  material  of  chief 
value.  By  the  words  "  of  whatever  yarns,  threads,  or  filaments  composed," 
in  paragraph  358,  Congress  has  excluded  the  element  of  component  material 
in  determining  the  dutiability  of  articles  which  an.swer  the  descrii)tion  of  the 
paragraph.  U.  S.  v.  Snow's  United  States  Sample  Express  Co.  (0  Ct.  Cust. 
Appls.,  — ;  T.  D.  35388)  distinguished.— Morimura  Bros.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  30119;  G.  A.  Ab.  37024  affirmed. 

Articles  Made  in  Part  of  Braid. — Lamp  shades  trimmed  with  l)raid  are 
dutiable  as  "articles  made  in  part  of"  braitl  under  paragraph  358,  and  not 
as  "  manufactures  of  silk  or  of  w^hich  silk  or  silk  and  India  rubber  are  the 
component  materials  of  chief  value"  under  paragrai)h  318. — T.  D.  34754  (G.  A. 
7590). 

Ml  tal-Thread  Goods. — Laces,  embroidfti'ies,  braids,  galloons,  ornaments, 
and  trinnnings  composed  wholly  or  in  chief  value  of  tin.sel  wire,  lame  or  lahn, 
or  of  metal  threads  are  dutiable  under  paragraph  358,  and  not  under  para- 
graph 150  as  "  other  articles  "  of  tinsel  wire,  lame,  or  metal  threads.  Allien's 
case,  G.  A.  7574  (T.  D.  34547),  cited  and  followed.— T.  D.  35070  (G.  A.  7770). 
Appealed  T.  D.  35792. 


SCHEDULE    N — SUNDRIES.  783 

Paragraph  358  is  a  specific  and  exclusive  provision  for  all  the  merchandise 
Vi^hich  falls  within  its  terms,  irrespective  of  the  material  of  the  yarns,  threads, 
or  filaments  composing  it. 

Metal-thread  embroideries,  galloons,  ornaments,  and  trimmings  are  dutiable 
under  the  specific  provisions  of  paragraph  358,  and  not  under  paragraph  150 
as  "  other  articles  "  of  metal  thread.— T.  D.  34547  (G.  A.  7574), 

Military  Ornaments. — Epaulets*  (military  ornaments)  composed  in  chief 
value  of  metal  threads  are  more  siiecifically  classifiable  as  "  ornaments ;  of 
whatever  yarns,  threads,  or  filaments  composed,"  under  paragraph  358,  than 
as  "  articles  made  wholly  or  in  chief  value  of  metal  threads,  not  specially 
provided  for,"  under  the  provisions  of  paragraph  1.50. — W.  B.  Horstman  Co.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35986;  G.  A.  Ab.  38035  affirmed. 

Nottingham  Nets  in  the  piece,  invoiced  as  unfinished  curtains,  are  dutiable 
as  nets  under  paragraph  358.— Dept.  Order  (T.  D.  34065). 

Ric-Kac  Braids — Cotton  Novelty  Braids. — The  articles  are  clearly  orna- 
mental in  design  and  they  are  properly  dutiable  as  braids  "  ornamented  in  the 
process  of  weaving." — Ab.  37956. 

Wool  Falls. — Articles  called  Shetland  falls,  made  of  a  thin,  lacelike  fabric, 
used  to  cover  the  faces  of  infants  for  protection  from  the  cold  and  the  sun, 
were  found  to  come  within  the  Standard  Dictionary  definition  of  a  veil  and 
were  held  properly  classified  as  wool  veils  under  paragraph  358.  They  were 
claimed  dutiable  as  wearing  apparel  composed  of  wool  (par.  291). — Ab.  38317. 

Silk  Tassels. — Ornaments,  known  variously  to  the  trade  as  "  drop  orna- 
ments," "  trimmings,"  "  tassels,"  "  cords  and  tassels,"  and  "  silk  ta.ssels,"  which 
are  composed  chiefly  of  silk  cords  and  threads  but  partly  of  other  materials, 
including  soutache  braid  and  wood  or  pasteboard  molds,  and  which  are  fash- 
ioned by  knotting  the  cords  into  designs  so  elaborate  that  they  lose  their  con- 
tinuity and  identity  as  cords,  are  not  dutiable  under  paragraph  316  as  "cords," 
or  as  "  cords  and  tassels."  They  are  tassels,  but,  there  being  no  provision 
in  paragraph  316  for  "  tassels "  as  such,  they  are  dutiable  as  ornaments  or 
trimmings,  within  those  provisions  of  paragraph  358. — C.  Willenborg  &  Co.  v. 
U.  S.  (Ct.  Cu.st.  Appls.),  T.  D.  35985;  (G.  A.  7727)  T.  D.  35418  affirmed. 

Soutache  Braid.— Articles  of  wearing  apparel  ornamented  with  soutache 
braid  which  has  been  sewed  to  the  garments  in  a  manner  to  form  various  de- 
signs, such  ornamentation  being  known  and  recognized  in  the  trade  and  com- 
merce of  this  country  as  "  embroidery,"  are  properly  dutiable  as  articles  of 
wearing  apparel,  embroidered,  at  the  rate  of  60  per  cent  ad  valorem  under 
paragraph  358.— T.  D.  36978  (G.  A.  8022). 

Tapestry — Embroidery. — As  commonly  used  the  term  "  embroidery  "  signifies 
a  form  of  ornamental  work  produced  by  the  needle  on  a  completed  textile  or 
other  existing  suitable  surface,  and  necessarily  implies  the  ornamentation  and 
not  the  creation  of  the  textile  or  other  surface  which  it  is  designed  to  embelish. 
Embroidery  is  in  its  very  nature  a  stitching,  not  a  weaving,  process. 

A  textile  fabric,  the  distinguishing  feature  of  which  is  an  even,  unbroken 
surface,  ornamented  in  the  making  with  figures  and  designs  in  colored  threads 
or  yarns,  is  tapestry,  and  is  not  dutiable  as  embroidery  under  paragraph  358. 
It  is  dutiable  as  "  cloths,  *  *  *  and  all  manufactures  of  every  description 
made,  by  any  process,  wholly  or  in  chief  value  of  wool,  not  specially  provided 
for"  (par.  288).— Sloane  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  37049;  (G.  A.  7910) 
T.  D.  36421  reversed. 

Trimmings  for  Underwear. — Narrow  woven  fabrics  ornamented  on  each 
edge  in  the  process  of  weaving,  to  be  inserted  in  the  edging  around  the  neck 


784  DIGEST   OF   CUSTOMS  DECISIONS. 

and  arniholes  of  knit  undorwear,  classified  as  triiniiiiiiKs  under  pMraf^raph  358, 
were  claimed  dutiable  as  fabrics  witb  fast  edges  (par.  202).  Trotost  over- 
ruled. U.  S.  V.  Oberle  (1  Ct.  Oust.  Appls.,  527;  T.  D.  31545)  cited.— Ab.  37169. 
Silk  Fabrics  and  Veilings. 

Sii.K  Veilings. — Woven  articles  of  lifj;ht  texture,  of  different  colors,  com- 
posed wholly  of  silk,  ranginj;  from  S2  to  90  contin)eters  in  width,  having 
closely  woven  borders  of  the  same  material  as  the  body  of  the  fabric,  and 
which  are  known  conunercially  as  "  veilings,"  are  dutiable  at  the  rate  of  60 
per  cent  ad  valorem  under  the  eo  nonune  provision  for  "  veilings "  in  para- 
graph 358.     G.  A.  0G77  (T.  D.  28508)  and  G.  A.  7734  (T.  D.  35498)  cited. 

Woven  Silk  Fabrics. — Woven  fabrics  in  the  piece,  of  light  texture,  com- 
iwsed  of  silk,  measuring  60  centimeters  in  width,  known  as  "  crape  mousseline," 
which,  after  being  cut  into  various  forms  and  shapes,  are  used  as  trimmings, 
are  dutiable  as  woven  silk  fabrics  at  the  rate  of  45  per  cent  ad  valorem  under 
paragraph  318,  and  not  as  silk  trimmings  under  paragraph  358. — T.  D.  35563 
(G.  A.  7746). 

Embroidered  Wearing  Apparel. — Men's  shirts  embroidered  with  initials, 
evidently  intended  for  the  identification  of  the  garments,  classified  under  para- 
graph 358,  were  claimed  dutiable  as  linen  wearing  apparel  (par.  278),  the 
contention  being  that  the  initials  were  put  on  for  the  purpose  of  utility  and 
not  for  ornamentation,  and  therefore  do  not  constitute  embroidery.  Protest 
overruled  on  the  .-luthority  of  Woodruff  v.  U.  S.  (2  Ct.  Gust.  Appls.,  186;  T.  D. 
31942).— Ab.  3G3G0  (T.  D.  34742). 

DECISIONS   UNDER  THE   ACT   OF   1909. 

Appliqned  Articles. 

CJandle  Shades. — Candle  shades  made  of  cotton  cloth  which  has  been  fluted 
and  ornamented  by  having  trimmings  composed  of  lace  made  on  the  I^ever  or 
Gothrough  machine,  metal  thread,  cotton  and  metal  thread,  or  artificial  silk 
appliqned  thereon,  the  cotton  in  each  instance  being  the  component  of  chief 
value,  are  not  dutiable  at  60  per  cent  ad  valorem  as  "  articles,  appliqued " 
under  paragraph  349.  but,  by  virtue  of  the  first  proviso  thereto,  are  dutiable 
at  a  rate  not  less  than  the  highest  imposed  in  any  paragraph  in  the  same  sec- 
tion of  the  act  on  any  of  the  materials  entering  into  their  composition.  They 
are  dutiable  at  70  per  cent  ad  valorem  under  paragraph  350,  at  15  cents  per 
pound  and  60  ])er  cent  ad  valorem  under  paragraph  179,  or  at  45  cents  per 
pound  and  60  per  cent  ad  valorem  under  paragraph  405,  according  to  whether 
they  contain  lace  made  on  the  Lever  or  Gothrough  machine,  metal  thread,  or 
artificial  silk. 

The  first  proviso  to  paragraph  349  operates  to  exclude  goods  or  articles  from 
classification  thereunder  when  any  of  the  articles  or  goods  or  the  component 
materials  of  chief  value  in  any  of  the  articles  or  goods  are  specified  in  the  body 
of  the  paragraph  and  the  articles  or  goods  also  contain  materials  dutiable  at 
higher  rates  in  another  paragraph  in  the  .section.  Stein  v.  U.  S.  (2  Ct.  Cust. 
Appls.,  519;  T.  D.  32250).— T.  D.  33760  (G.  A.  7494). 

Appliqued  Fabrics. — In  determining  the  proper  rate  of  duty  upon  ap- 
pliqned fabrics,  the  equivalent  ad  valorem  rate  upon  the  naked  fabrics  should 
first  be  ascertained,  and  this  rate  applied  to  the  total  value  of  the  appliqued 
fabric  if  that  rate  is  in  excess  of  60  per  cent  ad  valorem. — Dept.  Order  (T.  D. 
32726). 

Appliqued  Silks. — The  proviso  to  paragraph  402,  "  That  tamboureil,  em- 
broidered, or  appliqued  articles  or  fabrics  shall  pay  no  less  rate  of  duty  than 


SCHEDULE    N SUNDRIES.  785 

that  imposed  upon  the  material  if  not  so  taml;;nu-e(l.  embroidered,  or  appliqu6d," 
is  operative  only  when  it  appears  that  the  duty  on  the  articles  or  fabrics  with 
the  applique  removed  would  under  paragraph  399  exceed  the  duty  of  60  per 
centum  provided  by  paragraph  402. 

Articles  composed  of  silk  or  mainly  of  silk  or  of  silk  and  metal,  and  appliqued, 
are  not  dutiable  under  paragraph  399,  but  are  dutiable  under  paragraph  402.— 
U.  S.  V.  Vietor  &  Achelis  (Ct.  Cust.  Appls.),  T.  D.  31355;  (G.  A.  6979)  T.  D. 
80887  affirmed. 

Artificial  Silk  on  Cotton  Net.— Cotton  is  a  vegetable  fiber,  and  merchan- 
dise composed  of  cotton  net,  if  embroidered  with  a  design  in  artificial  silk, 
cotton  being  the  component  of  chief  value,  falls  for  dutiable  purposes  within 
the  last  proviso  of  paragraph  349,  namely,  that  no  article  or  fabric  of  any 
description  composed  of  flax  or  other  vegetable  fiber,  or  of  which  these  ma- 
terials or  any  of  them  is  the  component  of  chief  value,  when  embroidered  shall 
pay  a  less  duty  than  the  duty  there  fixed.— Shoninger  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  31661;  (G.  A.  7127)  T.  D.  31087  afiirmed. 

Cotton  Braids,  whether  ornamental  or  otherwise,  and  irrespective  of  the 
use  to  which  they  may  be  applied,  are  dutiable  under  the  provisions  of  para- 
graph 349.— T.  D.  31000  (G.  A.  7110). 

Silk  Braid. — The  merchandise  is  described  in  the  invoices  as  silk  lacing. 
It  was  returned  as  "  silk  braid  "  and  assessed  for  duty  by  the  collector  under 
the  provisions  of  paragraph  402. 

The  article  was  made  on  a  braiding  machine,  and  it  is  sold  to  manufacturers 
of  corsets,  who  use  it  for  making  cor.set  lacings. 

In  G.  A.  5900  (T.  D.  25987)  the  board  held  similar  merchandise  to  be  properly 
duitable  as  silk  braid  under  the  provisions  of  paragraph  390,  tariff  act  of  1897. 

On  the  authority  of  the  decision  cited  we  hold  that  the  merchandise  in  ques- 
tion is  properly  dutiable  as  assessed.— Ab.  25437  (T.  D.  31543). 

Colored  Thread  in  a  Fabric— A  single  thread  running  the  entire  length  of  a 
fabric,  though  it  may  be  ornamental  by  reason  of  the  added  color,  does  not 
constitute  embroidery.— Dept.  Order  (T.  D.  32399). 

Silk  Corset  Laces. — Silk  braids  are  denominatively  provided  for  in  paragraph 
402  at  60  per  cent  ad  valorem,  and  as  these  corset  laces  are  composed  in  chief 
value  of  such  braids,  they  are  dutiable  at  the  same  rate  as  the  braids  by  virtue 
of  the  proviso  to  the  paragraph.— Ab.  25996  (T.  D.  31727). 

Cotton  Corsets  Trimmed  with  Lace. — These  goods  were  cotton  corsets 
trimmed  with  lace.  Since  Lever  lace  was  not  the  component  material  of  chief 
value,  the  merchandise  was  excluded  from  the  provisions  of  paragraph  350, 
and  they  did  not  fall  within  the  terms  of  the  provisos  to  paragraph  349.  't'liey 
were  properly  held  dutiable  under  the  principal  provision  of  paragrajih  349. — 
V.  S.  V.  Vandiver  (Ct.  Cust.  Appls.),  T.  D.  35395;  (G.  A.  Ab.  37007)  T.  D. 
34984  affirmed. 

Cotton  Crochet  Figures  classified  as  cotton  ornaments  under  paragraph 
349  wore  held  dutiable  as  manufactures  of  cotton  (par.  332).  Protest  over- 
ruled, that  claim  not  having  been  made. — Ab.  34718  (T.  D.  34165). 

Drawn-work  Articles. 

The  articles  are  ornamental  openwork.  They  do  not,  however,  bear  any 
separate  or  independent  ornamentation  such  as  embroidery,  tambouring,  ap- 
pliqueing,  or  scalloping,  in  addition  to  their  ornamentation  as  openwork.  The 
court  is  convinced  that  it  was  the  legislative  purpose  to  correct  what  was 
beleved  to  be  an  infirmity  of  the  act  of  1897  by  subjecting  ornamental  open- 
60690°— 18— VOL  1 50 


786  DIGEST   OF   CUSTOMS   DECISIONS. 

work  to  the  same  duty  as  was  home  by  laces,  eniliroideries,  ami  tlie  like, 
whieli  such  ornamental  openwork  so  nearly  resembles  in  structure  and  use; 
and  that  the  e<i  nomine  enumeration  in  question  was  added  to  the  relevant 
liara^'raiih  to  that  i^ni\.  The  modifying;  clause  "ornamented  or  embroidered 
in  any  manner  herein  described,  in  any  part  thereof,  however  small,"  was  in- 
tended to  sijrnify  that  such  ortuunented  fabrics  as  would  otherwise  come  within 
the  provisions  of  the  paragraph  should  not  escape  assessment  thereiuider  be- 
cause of  the  small  part  of  the  same  which  might  be  composed  of  the  orna- 
mentation in  question. — Frank  &  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls. ),  T.  D. 
34-J(;'.);  (G.  A.  7445)  T.  D.  33262  affirmed. 

The  uncontradicted  testimony  shows  the  imixtrtation  to  be  of  drawn-work 
articles  that  are  in  i)art  of  lace  or  imitation  lace.  They  are  as  such  dutiable 
under  paragraph  340.  U.  S.  r.  Ulmann  (130  Fed.  Rep.,  3)  and  U.  S.  i'.  Simon 
(IGO  Fed.  Rep.,  106)  distinguished.— Frank  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  I).  32534;   (G.  A.  7227)  T.  I).  81()49  affirmed. 

Articles  of  linen,  from  which  threads  have  l)een  drawn,  and  threads  from 
other  and  different  fabrics  introduced  and  interwoven,  and  so  intertwined 
j'nd  grouped  as  to  form  embellished  figures  and  decorations  adding  to  their 
beauty  and  value,  are  dutiable  under  the  provision  in  paragraph  349  for 
"articles  or  fabrics  from  which  threads  have  been  drawn,  cut,  or  punched 
to  produce  openwork." 

The  provision  in  paragi-aph  340  for  "  articles  or  fabrics  from  which  threads 
liave  beiMi  drawn,  cut,  or  punched  to  produce  openwork  "  describes  a  distinct 
sjiecies  of  articles  and  is  not  limited  in  its  application  by  the  subsequent  phrase 
"ornamented  or  embroidered  in  any  manner  herein  described,  in  any  part 
tliereof,  however  small,"  so  as  to  include  only  such  articles  which  have  been 
embroidered,  appliquM,  or  ornamented  by  other  means  described  in  the 
paragraph.— T.  D.  31640  (G.  A.  7227)  ;  affirmed  by  T.  D.  32534  (Ct.  Cust.  Appls.). 
supra. 

While  the  dei)artinent  concurs  in  the  decision  of  the  hoard,  G.  A.  7227  (T.  D. 
31640),  with  respect  to  the  merchandise  the  subject  thereof,  it  does  not  concur 
in  the  general  interpretation  placed  by  the  board  upon  the  language  of  para- 
graph 340  of  the  tariff  act  with  respect  to  plain  openwork,  not  ornamented  or 
einbroidereil,  tamboured,  appliqu6d,  or  scalloped  by  hand  or  machinery. — Dept. 
Order  (T.  D.  31765). 

Fdsinss  and  Insertings. — Narrow  cotton  articles  made  on  the  Lever  or  Go- 
through  machine,  whicli  are  chiedy  used  as  edgings  and  inserting  for  making 
ladies'  handkerchiefs,  and  which  are  not  uniformly  and  generally  known  in 
trade  and  connnerce  as  "braids,"  but  which  are  known  in  some  branches  of 
the  trade  as  "  laces  "  or  "  lace  edgings  and  insertings,"  are  properly  dutiable 
under  the  provision  for  cotton  laces,  edgings,  and  insertings  made  on  the  Lever 
or  Gothrough  machine  in  paragraph  350,  rather  than  as  cotton  braids  under 
paragraph  340.— T.  D.  .32330  (G.  A.  7339). 

Embroidered  Silk  Parasols  were  claimed  to  be  dutiable  as  "  para.sols " 
under  paragraph  478. 

In  a  similar  case,  which  arose  und«'r  the  act  of  1807,  the  board  held  that 
linen  parasols  embroidered  were  properly  assessed  for  duty  under  paragraph 
339  by  virtue  of  the  proviso  thereto,  rather  than  under  paragraph  462,  providing 
for  para.sols.  G.  A.  64.50  (T.  D.  27634).  Following  G.  A.  64.50  and  the  case  of 
Carter  r.  U.  S.  (143  Fed.  Kep..  256;  T.  D.  27135).  we  ov(>rnilo  the  protest. — 
Ab.  24517  (T.  D.  31182). 

Embroidered  Screens. — The  merchandise  is  screens  of  embroidered  silk 
panels  with  wooden  frameworks.    Silk  is  concededly  the  component  material  ol 


SCHEDULE    N SUNDRIES.  787 

chief  value.  These  screens  are  not  fairly  to  be  considered  "screens  of  wood," 
but  rather  as  articles  in  chief  value  of  silk.  They  are  accordingly  dutiable 
as  such  under  paragraph  402. — Vantine  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls. ), 
T.  D.  33124;  (G.  A.  7371)  T.  D.  325S2  affirmed. 

Screens  having  lacquered  wooden  frames  and  satin  panels  ornamented  with 
silk  embroidery,  silk  being  the  component  material  of  chief  value  in  the  com- 
pleted articles,  are  properly  dutiable  as  embroidered  articles  in  chief  value  of 
silk  under  the  provisions  of  paragraph  402,  rather  than  as  screens  of  wood  under 
paragraph  214.  Morimura  Bros.  v.  U.  S.  (2  Ct.  Cust.  Appls.,  181;  T.  D.  31941) 
and  Stein  v.  U.  S.  (2  Ct.  Cust.  Appls.,  519;  T.  D.  322.50)  cited. 

Paragraph  214  provides  for  "  porch  and  window  blind.s,  baskets,  curtains, 
shades,  or  screens  of  bamboo,  wood,  straw,  or  compositions  of  wood."  Held 
that  the  paragrapli  is  limited  to  such  screens  and  other  articles  therein  specified 
as  are  composed  wholly  or  in  chief  value  of  "  bamboo,  AA'ood,  straw,  or  compo- 
sitions of  wood."— T.  D.  32582  (G.  A.  7371)  ;  affirmed  by  T.  D.  33124  (Ct.  Cust. 
Appls.),  supra. 

Cotton  Initials. — The  provision  for  "ornaments"  in  paragraph  349,  includes 
cotton  initials  which  are  oi-namental  in  character,  although  rhey  may  serve 
as  a  mark  of  identification  as  well  as  being  a  means  of  adorning. — T.  D.  31863 
(G.  A.  7271). 

"Articles  "  and  "  Laces." — In  the  first  proviso  to  paragraph  349  there 
was  no  purpose  to  use  the  terra  "  article "  in  the  restricted  sense  of  some- 
thing completed.  Field  v.  U.  S.  (73  Fed.,  808).  And  the  connection  in  which 
the  term  "  laces "  occurs  indicates  that  laces  were  regarded  and  tre;ited  as 
articles — articles  composed  of  material  or  goods  specified  in  the  paragraph — 
thus  differentiating  this  case  from  Altman  r.  U.  S.  (5  Ct.  Cust.  Appls.,  — ; 
T.  D.  34251).  The  aim  was  to  bring  within  the  higher  rate  the  article  which 
had  the  more  expensive  work  done  upon  it. — Stiner  &  Son  et  al.  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  34428;  (G.  A.  7509)  T.  D.  33959  and  (G.  A.  7510)  T.  D. 
33960  affirmed. 

I/ace-Trimmed  Wearing  Apparel. — Paragraph  349  provides  not  only  for 
embroidered  articles,  but  for  fabrics  embroidered  in  any  nuinner  by  hand  or 
machinery.  The  paragraph  specifies  the  embroidered  fabrics  of  the  importation 
and  as  the  completed  article  is  in  chief  value  of  such  fabric  and  has  added  the 
Lever  or  Gothrough  lace,  it  comes  directly  within  the  terms  of  the  proviso  and  is 
subject  to  the  highest  rate  of  duty. — Altman  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  34251;  (G.  A.  7502)  T.  D.  33794  modified. 

Lever  Laces  Ornamented  with  Beads. — Silk  laces  made  on  the  Lever  or 
Gothrough  machine  and  having  beads  sewed  or  appliqued  on  one  side  are 
properly  dutiable  at  the  rate  of  70  per  cent  ad  valorem  under  the  provisions 
in  paragraph  350  for  "  laces  made  on  the  Lever  or  Gothrough  machine,"  rather 
than  at  60  per  cent  ad  valorem  under  the  provision  in  paragi-aph  402  for  "  silk 
goods  ornamented  with  beads  or  spangles." — T.  D.  33462  (G.  A.  7463). 

Lace  Handkerchiefs. — The  merchandise  is  composed  in  chief  value  qf  one 
or  more  of  the  materials  or  goods  specified  in  paragraph  349,  and  relating  to 
laces  and  handkerchiefs.  By  the  terms  of  tlie  first  proviso  of  that  paragraph, 
such  articles  are  made  dutiable  at  a  rate  not  less  than  the  highest  imposed  by 
the  first  section  of  the  act  on  any  of  the  materials  entering  into  their  composi- 
tion. Conformably  to  this  proviso,  the  rate  of  duty  is  determined  by  para- 
graph 350  at  70  per  cent  ad  valorem.— Stein  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  32250;  (G.  A.  7232)  T.  D.  31672  affirmed. 

Lever  and  Gothrough  Machines  enumerated  in  paragraph  197  are  ma- 
chines equipped  with  a  Jacquard  attachment.     The  testimony  here  is  clear  and 


788  DIGEST   OF   CUSTOMS   DECISIONS. 

exiili<-it  that  the  liair  iirls  of  tht'  imiportalioii  uiri'  ni>l  iiiamiractiirL'd  (Ui  a  ma- 
chine of  this  type  nor  on  a  transformed  Lever  or  Gothrouj^li  macliine,  but  ou 
phiin  net  niaeliines  having  their  own  special  names  and  distinguished  by  differ- 
ences of  form  and  mechanical  movement.  Tlie  gooils  were  properly  assessed 
under  paragraph  402.— U.  S.  v.  Mills  &  Dullot  (Ct.  Cust.  Appls.),  T.  D.  3517S; 
(G.  A.  Ab.  SGUOO)  T.  D.  34G29  affirmed. 

Maliiie  or  .Mechlin  Nets. — Held  to  be  dutiable  as  cotton  nets  (par.  3M))  or  us 
silk  nets  (par.  402).  The  Lever  and  Gothrough  machines  are  practically 
identical,  varying  slightly  only  in  the  "catch-bar"  motion,  and  they  are  always 
operated  with  the  Jacquard  attachment.  As  the  Jacquard  attachment  is  not 
lequired  in  the  making  of  Malines  or  Mechlins,  the  Lever  or  Gothrough  ma- 
chine could  only  be  adapted  for  use  in  the  making  of  such  nets  by  readjustment 
at  considerable  expense  without  any  compensating  advantages  in  manufactur- 
ing.—Ab.  24701  (T.  D.  31255). 

Silk  Ornaments. — Silk  articles  a.ssessed  under  paragraph  402  consist  of 
rosettes,  triggers,  and  holder  finishers  made  of  wooil  in  various  forms  and 
covered  with  silk  thread  or  cord,  and  are  used  for  trimming  or  ornamenting 
the  upholstered  parts  of  automobile  bodies. 

The  articles  in  question  are  clearly  dutiable  as  assessed. — Ab.  24.j73  (T.  D. 
31207). 

Scalloped  Articles. — "  Scalloped  by  hand  or  machinery  for  any  purpose,"  as 
these  words  appear  in  paragraph  349,  must  be  taken  to  provide  that  if  an 
article  in  other  respects  within  the  provisions  of  the  paragrapii  have  been  in 
fact  scalloped  by  hand  or  machinery  it  is  dutiable  thereunder  regardless  of  the 
purpose  for  which  the  scalloping  was  done,  and  it  is  not  necessary  that  the 
article  should  be  otherwi.se  ornamented  or  embroidered. — Gardner  &  Co.  v.  U.  S. 
(Ct.  Cust.  Appls.),  T.  D.  3222S;  (G.  A.  7237)  T.  D.  31707  affirmed. 

Scalloped  Cotton  Damask  Articles. — Doilies  and  other  articles  made  from 
cotton  table  damask,  the  edges  of  which  are  scalloped,  are  neither  dutiable  as 
"  cotton  table  damask  "  nor  as  "  manufactures  of  cotton  table  damask  or  of 
which  cotton  table  damask  is  the  component  material  of  chief  value,  not  specially 
provided  for  "  under  paragi-aph  331,  but  are  more  specifically  provided  for  as 
"  articles  scalloped,  by  hand  or  machinery,  for  any  purpose,  composed  wholly 
or  in  chief  value  of  cotton  and  not  el.sewhere  specially  provided  for"  under 
paragraph  349.— T.  D.  33007  (G.  A.  7486). 

Scliiftli  Laces. — The  goods  described  as  "black  oriental  hands,"  was  found 
to  consist  of  cotton  or  silk  laces  made  on  the  Schiflli  machine,  and  was  held 
dutiable  as  laces  of  cotton  or  silk  under  paragraph  349  or  402. — Ab.  23492  (T.  D. 
30G91 ) . 

Slippers  Embroidered  with  Metal  Threads. — Slippers  composed  of  silk 
and  other  materials,  aiipli(iU(Ml  or  embroidered  with  metal  threads,  held  prop- 
erly classified  under  paragraph  179.— Ab.  31230  (T.  D.  33160). 

Trimmings  in  Chief  Valne  of  Heads. — Dress  trimmings  composetl  of  glass 
beads,  artificial  silk  and  cotton,  glass  beads  being  the  component  material  of 
chief  value,  are  dutiable  at  the  rate  of  60  per  cent  ad  valorem  under  para- 
graph 421  as  trinunings  in  chief  value  of  beads,  wIhmi  it  appears  that  the  duty 
on  the  merchandise  under  that  paragraph  is  greater  than  the  duty  would 
be  on  the  merchandise  if  imported  without  the  beads. 

Paragraph  421  contains  a  proviso  "  that  no  article  composed  wholly  or  in  chief 
value  of  beads  or  spangles  made  of  glass,  paste,  gelatin,  metal,  or  other  material 
shall  pay  duty  at  a  less  rate  than  is  imposed  in  any  paragraph  in  this  section 
upon  such  articles  without  such  beads  or  .spangles."     Held,  that  that  proviso 


SCHEDULE    N SUNDRIES.  789 

becomes  operative  only  when  it  appears  tliat  the  duty  on  the  merchandise  with 
the  beads  removed  would  be  greater  than  the  duty  provided  in  the  paragraph 
for  the  articles  when  imported  with  the  beads  attached.  U.  S.  v.  Vietor  & 
Achelis  (T.  D.  31355).— T.  D.  31648  (G.  A.  7226). 

Tucking — AVearing  Apparel  Partly  Made. — Certain  partly  made  blouses 
were  classitied  for  duty  as  tucked  flax  wearing  apparel  under  paragraph  349. 
In  view  of  the  construction  placed  upon  the  first  proviso  to  paragraph  349  in 
Stein  V.  U.  S.  (2  Ct.  Oust.  Appls.,  519;  T.  D.  32250),  G.  A.  7372  (T.  D.  32.583). 
jiud  G.  A.  7368  (T.  D.  325.58),  the  merchandise  is  dutiable  at  not  less  than 
the  highest  rate  imposed  upon  tuckings  in  paragraph  349 ;  that  is,  60  per 
cent  ad  valorem.— Ab.  33579  (T.  D.  33738). 

Silk  Veilings  Made  on  the  Lever  Machine. — It  will  be  observed  that  para- 
graph 350  makes  special  provision  for  veils,  but  does  not  provide  for  veilings. 
We  hold  that  these  goods  are  not  dutiable  under  paragraph  3-50,  but  are  properly 
dutiable  at  the  rate  of  60  per  cent  ad  valorem  under  the  provision  for  silk 
veilings  in  paragraph  402.— Ab.  2.5139  (T.  D.  31429). 

Silk  Wearing  Apparel. — The  provision  in  paragraph  448  for  articles  of  per- 
sonal adornment  does  not  apply  to  silk  gowns  that  have  had  stitched  thereon 
as  an  embellishment  articles  in  the  nature  of  millinery  or  dress  ornaments  set 
with  imitation  precious  stones.  Such  wearing  apparel  is  dutiable  at  60  per 
cent  ad  valorem  under  paragraph  402.— T.  D.  30929  (G.  A.  7097). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Appliqiied  Fabrics. — The  provision  in  paragraph  390  for  "  articles  ap- 
pliqued  "  is  not  limited  to  goods  in  which  the  design  is  regular,  conventional, 
or  highly  ornamental,  and  is  held  to  include  silk  fabrics  to  which  has  been 
applied  a  gilt  cord,  in  loops  of  various  shapes  and  sizes,  running  at  irregular 
intervals  of  from  9  to  12  inches,  and  not  exhibiting  any  semblance  or  regularity, 
but  being  in  a  crude  and  unconvential  though  fairly  ornamental  design ;  the 
goods  being  fairly  durable,  permanent,  and  salable  in  this  form. 

It  does  not  appear  that  there  is  any  definition  of  "appliqu^d  "  in  trade  and 
commerce  different  from  the  dictionary  definition  of  it  as  "  any  ornament  laid 
out  and  applied  on  another  surface,  such  as  cloth  " ;  and  goods  within  this  defi- 
nition are  "  appliqued  "  within  the  meaning  of  paragraph  390. 

The  ordinary  use  of  the  word  "  articles  "  in  the  tariff  is  a  broad  one ;  and 
there  is  nothing  in  the  structure  of  paragraph  390  which  would  require  the 
restriction  of  that  word  as  therein  used  to  completed  articles,  but  it  may  in- 
clude woven  fabrics  in  pieces  25  yards  long. — U.  S.  v.  Vantine  (C.  C.  A.),  T.  D. 
29392;  T.  D.  28188  (C.  C.)  affirmed  and  (G.  A.  .5688)  T.  D.  25330  reversed. 

Appliqued  Mottoes. — Certain  so-called  haussegen,  or  wall  mottoes,  consisting 
of  pasteboard  cards  with  mottoes  sewn  thereon,  and  with  various  pictures,  sur- 
rounded by  wreaths,  affixed  thereto  by  some  adhesive  material,  are  dutiable 
under  paragraph  339,  relating  to  embroidered  or  appliqueil  articles,  and  not 
under  paragraph  407  as  manufactures  in  chief  value  of  paper. — Kaufmann  v. 
U.  S.  (C.  C),  T.  D.  25043;  G.  A.  decision  (unpublished)  affirmed. 

Cotton  and  India-Rubber  Braids. — The  provision  in  paragraph  339  for 
"  braids  wholly  or  in  chief  value  of  cotton,  whether  composed  in  part  of  India 
rubber  or  otherwise,"  is  limited  to  braids  in  which  cotton  is  the  chief  compo- 
nent ;  and  braids  of  cotton  and  India  rubber,  in  which  the  rubber  is  the  chief 
component,  are  dutiable  under  paragraph  449  as  manufactiires  in  chief  value  of 
India  rubber.— Horrax  v.  U.  S.  (C.  C.  A.),  T.  D.  29505;  T.  D.  29001  (C.  C.)  and 
(G.  A.  6496)  T.  D.  27778  reversed. 


790  DIGEST   OF   CUSTOMS   DECISIONS. 

Cotton  Braids,  both  flat  and  tubular,  imported  in  lengths  of  from  120  to 
144  yards,  which  are  intended  to  be  used  in  making  shoe  laces  by  being  cut 
into  suitable  lengths  and  taggetl  for  the  purpose,  are  dutiable  at  the  rate  of 
60  per  cent  ad  valorem  under  the  provisions  of  paragraph  339.  Hiller  v.  U.  S. 
(lOG  Fed.  Kep.,  73)  and  Barthels  Manufacturing  Co.  v.  U.  S.  (reported  in 
T.  D.  2G903)  cited  and  followed.— T.  D.  2G9r)4  (G.  A.  6245). 

Braids  made  of  cotton,  or  of  which  cotton  or  other  vogetnhle  fiber  is  the 
component  material  of  chief  value,  although  suitable  for  making  or  orna- 
menting hats,  bonnet.s,  or  hoods,  are  dutiable  under  the  specific  provision  for 
"braids"  in  paragraph  339,  and  not  under  paragraph  409,  which  paragraph  is 
applicable  only  to  articles  composed  wholly  of  the  materials  therein  si)ecified. — 
T.  D.  19034  (G.  A.  4082). 

Ela-stic  Braids. — Braids  composed  of  cotton  or  other  vegetable  fiber  and 
India  rubber  are  dutiable  at  60  per  cent  ad  valorem  under  the  provision  for 
"  braids  "  in  jiaragraph  339,  and  not  at  30  i)er  cent  ad  valorem  under  para- 
graph 449. 

The  india-rubber  threads  used  in  making  .such  braids  are  of  greater  value 
than  the  cotton  thread  employed  therein — in  the  condition  of  thread — but  the 
expense  applied  to  the  cotton  thread  in  converting  the  two  kinds  of  threads 
into  braid  is  some  nine  times  more  than  is  applied  to  the  india-rubber  thread, 
and  makes  cotton  the  component  material  of  chief  value  "in  its  condition  as 
found  in  the  article."     (See  .sec.  7,  present  tariff  act.) 

Braids  composed  of  silk  and  "  in  part  of  India  rubber  "  are  also  dutiable  at 
60  per  cent  ad  valorem  under  the  specific  provisions  of  paragraph  390.  (Kef- 
ei-ence  to  recent  decisions  of  the  United  States  Circuit  Court  for  the  Southern 
District  of  New  York  In  re  Calhoun,  Robbins  &  Co.  v.  U.  S.)— T.  D.  23073 
(G.  A.  4929). 

Braids  made  of  vegetable  fiber  and  India  rubber  are  dutiable  at  60  per  cent 
ad  valorem  under  paragraph  339,  irrespective  of  the  value  of  the  India  rubber 
component,  and  not  at  30  per  cent  ad  valorem  under  paragraph  449. 

Braids  made  of  silk  and  India  rubber  are  likewise  dutiable  at  GO  per  cent  ad 
valorem  under  paragraph  390,  and  not  dutiable  at  50  per  cent  ad  valorem  under 
paragraph  391.— T.  D.  20.^.34  (G.  A.  4332). 

Braids,  Etc.,  of  Cotton  and  Other  Vegetable  Fiber,  and  Other  Ma- 
terials, including  such  as  are  known  as  "  Batteuberg  braltls,"  "  crown  braids," 
'featherstitch  braids,"  "  feathcredge  braids,"  "guipure  lace  braids,"  "herring- 
bone braids,"  "  honiton  braids,"  "linen  bobbins,"  "novelty  braids,"  "renais- 
sance braids,"  "  rickrack  braids,"  "  star  braids,"  "  wave  braids,"  and  by  various 
other  names,  and  which  are  of  the  same  general  character  as  those  that  were 
the  subject  of  G.  A.  4326,  are  dutiable  at  60  per  cent  ad  valorem  under  the 
provisions  of  paragraph  339.  See  Hiller  et  al.  v.  U.  S.  (106  Fed.  Kep.,  73). — 
T.  D.  23.364   (G.  A.  5096). 

Worsted  Braids. — Certain  articles  (1)  made  of  wool  or  worsted  braid  of 
different  widths  stitched  in  place  by  hand  or  machinery  in  various  conventional 
openwork  designs  and  intended  to  be  sewn  or  otherwise  attached  to  women's 
cloaks  or  waists  as  trimmings  or  ornaments,  and  which  are  incurved  or  Iiol- 
lowetl  at  the  top  to  conform  to  the  shape  of  the  garments  about  the  neck,  i\n^ 
not  dutiable  at  50  cents  per  pound  and  60  per  cent  ad  valorem  under  para- 
graph 371,  but  at  44  cents  per  pound  and  60  per  cent  ad  valorem  under  para- 
graph 370  of  said  act.  (2)  A  variety  of  fancy  trimmings  of  different  widths, 
composed  of  wool  and  described  in  the  invoices  variously  as  "mohair  gimps," 
"mohair  in.sertion,"  "mohair  edge,"  "mohair  volants,"  "braid  gimps,"  and  as 


SCHEDULE    N SUNDRIES.  791 

'  black  fancy  braids,"  are  dutiable  at  50  eeuts  per  pound  and  GO  per  cent  ad 
valorem  under  paragraph  371.— T.  D.  19770  (G.  A.  4218). 

Appliqued  Collarettes. — Whether  collarettes  designed  to  be  sewn  on  women's 
dresses  and  intended  for  wear  about  the  necks  of  women  have  been  in  fact 
appliqugd  or  not  may  be  determined  by  actual  inspection,  and  the  court  will 
take  judicial  notice  of  the  facts  in  common  knowledge  and  experience  that 
show  these  articles  to  have  been  appliqu§d. 

Appliqugd  collarettes,  whether  in  chief  value  of  silk  or  cotton,  were  dutiable, 
silk  collarettes  at  60  per  cent  ad  valorem  under  paragraph  390,  and  cotton 
collarettes  at  the  same  rate  under  paragraph  339. — Krusi  v.  U.  S.  (Ct.  Oust. 
Appls.).  T.  D.  31213;  T.  D.  29482  affirmed. 

Collars  are  Wearing  Apparel. — Women's  collars  made  of  silk  braid  or  cord 
or  of  both  are  dutiable  under  the  specific  provision  in  paragraph  390,  for  articles 
of  wearing  apparel  made  wholly  or  in  chief  value  of  silk.  When  appliqued  they 
fall  within  the  provisions  for  appliqued  articles  as  well.  Garrison  v.  U.  S. 
(121  Fed.  Rep.,  409)  and  G.  A.  5G64  (T.  D.  25254)  distinguished;  Goldenberg  v. 
U.  S.  (124  Fed.  Rep.,  1003;  130  id.,  108;  T.  D.  25220;  152  Fed.  Rep.,  658;  T.  D. 
27894)  ;  G.  A.  4363  (T.  D.  20731)  and  G.  A.  5357  (T.  D.  24.509)  followed;  U.  S.  v. 
Hesse  (T.  D.  28519)  cited.— T.  D.  28509  (G.  A.  6678). 

Corsets. — Women's  corsets  made  of  cotton  and  other  materials  trinuned 
around  the  upper  border  with  cotton  lace  edging,  or  with  embroidered  edging, 
are  dutiable  at  60  per  cent  ad  valorem  under  the  provisions  of  paragraph  339, 
for  "  wearing  apparel,  and  other  articles  made  wholly  or  in  part  of  lace  or  in 
imitation  of  lace,"  and  for  "  wearing  apparel,  handkerchiefs,  and  other  articles 
or  fabrics  embroidered  in  any  manner  by  hand  or  machinery,"  irrespective  of 
the  cost  of  such  trimming  or  ornamentation. — T.  D.  20651   (G.  A.  4342). 

Cotton  Borders  for  Window  Curtains. — Articles  of  cotton  from  about  4  to 
6  inches  wide,  with  figures  and  openwork  effects  in  different  designs,  made  on 
the  Nottingham  lace-curtain  machine,  or  on  the  Nottingham  warp  machine, 
with  one  straight  and  one  escalloped  or  otherwise  uneven  border,  and  designed 
for  use  as  a  border  for  window  curtains,  are  dutiable  at  60  per  cent  ad  valorem 
under  paragraph  339  and  not  under  paragraph  340.— T.  D.  19092  (G.  A.  4091). 

Cotton  Cloths. — Fancifully  woven  cotton  cloths  having  opi'uwork  stripes, 
and  other  figures,  similar  in  some  respects  to  net  or  netting,  and  certain  por- 
tions thereof  bearing  some  resemblance  to  lace,  are  not  dutiable  as  laces,  lace 
articles,  or  articles  made  wholly  or  in  part  of  lace,  or  in  imitation  of  lace,  but 
are  dutiable  under  the  "countable  paragraphs"  of  Schedule  I  (304  to  310.  in- 
clusive), with  the  additional  duty  of  2  cents  per  square  yard  provided  in  para- 
graph 313.— T.  D.  23357  (G.  A.  5024). 

Cotton  Embroidery  on  AVoolen  Cloth. — An  article  having  cotton  netting 
as  a  foundation  and  covered  witli  woolen  cloth  upon  which  various  designs 
were  embroidered  with  cotton  thread,  was  intended  to  be  subjected  after  im- 
portation to  an  acid  process  which  will  burn  out  the  wool  and  leave  the  goods 
in  the  form  of  cotton  lace.  Held  that  the  use  to  be  made  of  the  goods  after 
importation  would  not  affect  their  cla.ssification,  and  that  they  were  dutiable 
under  paragraph  371,  relating  to  "  articles  embroidered  of  which  wool  is  a  com- 
ponent material,"  rather  than  under  paragraph  339  as  "  laces." — T.  D.  29440 
(G.  A.  6846). 

Cotton  Screens  in  a  Framework  of  Wood. — On  a  review  of  the  statutes 
and  the  decisions  founded  on  the  statutes,  it  is  held  that  screens  with  panels 
of  cotton,  ornamented  with  embroidered  designs  or  with  figures  appliquSd 
thereon,  were  not  dutiable  as  furniture  or  as  a  manufacture  of  cotton  under 


792  DIGEST   OF   CUSTOMS   DECISIONS. 

tarifr  act  of  1S9T,  l)ii(  were  (lutinldc  iiiulci-  ii:n-;i,t:i-ai>li  :V.V.)  at  00  per  rent  as 
"  other  articles "  enihroidereil  or  apiiliqiied. — ^rdriimira  Bros.  v.  V.  S.  (Ct. 
Cust.  Appls.),  T.  D.  31941 ;  (G.  A.  6005)  T.  D.  2S204  affirmed. 

Crochet  Yokes. — So-called  cotton  crochet  yokes,  consisting  of  knitted  or 
crocheted  articles  and  used  in  ornamenting  women's  underwear,  Held  not  to  be 
trimmings  or  lace  articles  within  the  meaning  of  paragraph  339,  but  ornaments, 
dutiable  as  manufactures  of  cotton  under  paragraph  322. — Loewenthal  i'.  U.  S. 
(C.  C),  T.  D.  27091 ;  Ab.  3400  (T.  D.  25717)  reversed. 
Drawn  Work. 

Flax  Articles. — Drawn-work  articles  are  not  dutiable  under  paragraph  339, 
as  "embroidered,"  but  under  paragraph  346  as  woven  articles  of  tlax. 

"  Embroidered." — In  the  absence  of  proof  it  will  not  be  held  that  the  term 
"  embroidered "  in  paragrapli  339,  includes  the  ornamentation  added  to  the 
corners  of  drawn-work  articles,  consisting  of  a  conventional  Maltese  cross  or 
of  a  conventional  wheel  or  .spider  web. 

Legislative  Distinction. — Though  lace  may  bo  embroidery  from  an  artistic 
standpoint,  it  can  not  be  held  dutiable  as  em!)roidery,  because  in  successive 
tariff  acts  Congress  has  made  distinction  between  the  two. — U.  S.  v.  Simon  (C. 
C.  A.),  T.  D.  29702;  T.  D.  29017  (C.  C.)  affirmed  and  (G.  A.  6452)  T.  D.  27644 
reversed. 

Woven  articles  containing  ornamental  effects  produced  by  drawing  out  cer- 
tain warp  and  filing  threads  and  the  interjection  of  independent  threads,  giving 
an  openwork  effect.  Held  dutiable  under  paragraph  339,  relating  to  goods  "  in 
imitation  of  lace  and  other  articles  or  fabrics  embroidered."  While  possibly 
these  articles  are  not  in  imitation  of  lace,  the  ornamental  figures  at  least  con- 
stitute embroidery.— Beach  v.  Sharpe  (C.  C),  T.  D.  28281;  Ab.  13387  (T.  D. 
27705)   affirmed. 

Imitation  Lace. — Held  that  articles  of  the  kind  known  as  drawn  work,  con- 
sisting of  certain  fabrics  in  which  ornamental  openwork  effects  have  been  pro- 
duced by  drawing  out  some  of  the  threads  and  by  the  interjection  of  other 
threads,  are  not  within  the  provision  in  paragraph  339  for  imitation  lace. 

Countable  Flax  Fabrics. — In  regard  to  drawn-work  articles  from  which  cer- 
tain of  the  warp  and  tiling  threads  have  been  withdrawn  for  the  purpose  of 
producing  ornamental  effects.  Held  that  the  fact  that  the  number  of  threads  is 
less  in  .some  places  than  in  the  original  groundwork  is  not  sufficient  to  remove 
the  goods  from  paragraph  346.  where  flax  fabrics  are  made  dutiable  according 
to  weight  and  count  of  threads. — U.  S.  r.  Ulmann ;  U.  S.  v.  Simon  (C.  C.  A.),. 
T.  D.  20271;  T.  D.  25303  (C.  C.)  affirmed  and  (G.  A.  5329)  T.  D.  24373  reversed. 

Egyptian  VeiLs  or  scarfs,  made  of  cotton  netting  and  having  designs  of  metal 
thread  that  are  applied  to  the  netting  after  it  has  been  woven  and  are  made  by 
passing  the  thread  through  the  fabric  and  producing  the  same  ornamentation  on 
both  sides  of  the  article,  are  "  appli(iued  "  within  the  meaning  of  paragraph 
339.— T.  D.  30423   (G.  A.  6991). 

Embroidered  Boxes. — Under  the  proviso  in  paragraph  339  that  "  no  article 
embroi<lered  shall  pay  duty  at  a  less  rate  than  that  imposed  in  any  schedule  of 
this  act  upon  any  embroideries  of  the  materials  of  which  such  embroidery  is 
composed,"  silk-embroidered  candy  boxes  are  subject  to  the  duty  provided  in 
paragraph  390  for  embroideries  of  silk.  The  doctrine  of  ejusdem  generis  does 
not  operate  to  exclude  such  articles  from  the  purview  of  either  paragraph. 
Lichtenstein  Millinery  Co.  v.  U.  S.  (154  Fed.  Kep.,  730;  T.  D.  27919)  and  Car- 
ter V.  U.  S.  (143  Fed.  Rep.,  256;  T.  D.  27135)  followed.— T.  D.  29445  (G.  A. 
6848). 


SCHEDULE    N SUNDRIES.  793 

Embroidered  Cotton  Gloves. — Ladies'  cotton  gloves  ha.ving  four  parallel 
lines  of  needlework  in  scroll  effect  near  the  tops  in  ornamentation  of  the  same 
are  properly  dutiable  at  the  rate  of  60  per  cent  ad  valorem  under  the  provisions 
of  paragraph  339.— T.  D.  27GG3  (G.  A.  6461). 

Dress  Goods  Embroidered. — Dress  goods  of  wool,  embroidered  by  hand,  are 
dutiable  under  the  provision  in  paragraph  369  for  "  dress  goods  composed  wholly 
or  in  part  of  wool,  and  not  specially  provided  for,"  and  not  under  paragraph 
371  as  "  articles  embroidered  by  hand  or  machinery,  made  of  wool  or  of  which 
wool  is  a  component  material."— Hall  v.  U.  S.  (C.  C.  A.),  T.  D.  26122;  T.  D. 
25340  (C.  C.)  and  G.  A.  decision  (unpublished)  affirmed. 

Embroidered  Dress  Robes. — Held  that  so-called  wool  dress  robes  or  dress 
patterns,  consisting  of  women's  dress  goods  of  wool,  embroidered  with  silk, 
imported  in  single  patterns  in  separate  lengths  and  pieces,  each  pattern  com- 
prising the  material  for  the  body  and  trimming  of  a  dress,  are  "  dress  goods  " 
and  are  dutiable  under  the  provision  in  paragraph  369  for  "  women's  dress 
goods  composed  wholly  or  in  part  of  wool,"  which  is  limited  by  the  expression 
"  not  .specially  provided  for  in  this  act,"  and  not  under  paragraph  371,  which 
provides,  without  such  limitation,  for  "  articles  embroidered,  made  of  wool,"  nor 
under  paragraph  370,  relating  to  "  articles  of  wearing  apparel  of  every  descrip- 
tion, manufactured  in  part,  compo.sed  wholly  or  in  part  of  wool." — Thomas  v. 
Wanamaker  (C.  C.  A.),  T.  D.  25155;  123  Fed.  Rep.,  193  (C.  C.)  and  G.  A. 
decision  (unpublished)  affirmed. 

Embroidered  Fur  Garments. — Fur  garments  trimmed  with  embroidered  silk, 
fur  chief  value,  are  not  dutiable  as  "  manufactures  of  fur,"  but  as  "  silk  embroid- 
eries," by  virtue  of  the  provi.so  to  paragraph  339,  "  that  no  wearing  apparel 
when  embroidered  shall  pay  duty  at  a  less  rate  than  that  imposed  in  any 
schedule  of  this  act  upon  any  embroideries  of  the  materials  of  which  such 
embroidery  is  composed." 

The  proviso  in  paragraph  339.  relating  to  articles  when  embroidered,  applies 
to  "  wearing  apparel,"  or  "  other  article  "  or  "  textile  fabric,"  and  is  not  to  be 
limited  or  restricted  to  such  articles  of  wearing  apparel  only  as  are  textiles  or 
made  of  textiles.  Jaeckel  v.  U.  S.  (T.  D.  30389),  affirming  172  Fed.  Rep.,  292 
iT.  I).  29824),  and  G.  A.  0818  (T.  D.  29297),  followed.— T.  D.  30.599  (G.  A.  7017).* 

Fur  garments,  ready  to  wear,  lined  with  silk  and  trimmed  with  embroidery, 
ore  "  embroidered  articles,"  though  the  fur  itself  has  not  been  embroidered. 

The  proviso  in  paragraph  339,  relating  to  "  embroidered  wearing  apparel  or 
other  article  "  or  "  textile  fabric,"  is  not  to  be  considered"  as  though  the  second 
"  or  "  were  "  of  " ;  nor  should  the  doctrine  of  noscitur  a  sociis  be  applied  so  as 
to  restrict  the  proviso  to  such  articles  of  wearing  apparel  as  are  textiles  or  made 
of  textiles.— Jaeckel  v.  U.  S.  (C.  C.  A.),  T.  D.  30389;  T.  D.  29824  (C.  C.)  and 
(G.  A.  6818)  T.  D.  29297  affirmed. 

Embroidered  Hosiery. — In  construing  the  proviso  in  paragraph  339,  prescrib- 
ing "  that  no  wearing  apparel  when  embroidered  shall  pay  duty  at  a  less  rate  than 
that  imposed  in  any  schedule  of  this  act  upon  any  embroideries  of  the  materials 
of  which  such  embroidery  is  composed,"  Held  that  this  proviso  is  not  to  be  lim- 
ited to  the  articles  named  in  the  body  of  the  paragraph,  but  applies  generally, 
•fixing  a  minimum  duty  on  all  embroidered  goods  of  whatever  material  com- 
posed ;  so  that  cotton  hosiery  embroidered  with  silk  is  subject  to  the  duty 
provided  for  silk  embroidery  whenever  that  duty  exceeds  the  rate  provided  for 
cotton  hosiery  in  paragraph  318.— Carter  v.  U.  S.  (C.  C.  A.),  T.  D.  28135;  T.  D. 
26220  (C.  C.)  and  G.  A.  decision  (unpublished)  affirmed. 

Embroidered  Screens. — Under  the  proviso  of  paragraph  339,  prescribing 
"  that  no  article,  when  embroidered,  shall  pay  duty  at  a  less  rate  than  that 


794  DIGEST   OF   CUSTOMS   DECISIONS. 

imposed  in  any  s(;Jie<luU'  of  this  art  uiioii  any  (Mnbroideries  of  the  material  of 
which  such  embroidery  is  coni|M>setl,"  wooden  screens  embroidered  with  silk 
ure  dutiable  as  silli  embroideries  luider  paragraph  39<»,  a  contrary  result  not 
being  required  by  the  rule  noscitur  a  sot-iis. — Lichtenstein  Millinery  Co.  v. 
U.  S.   ((.'.  ('.).  T.  I).  27919;  Ab.  7GGS  (T.  D.  2GG49)  alUrmed. 

Embroidered  Wool  Butliing  Shoes. — The  assessment  is  erroneous  for  the 
reason  that  articles  of  wearing  ai»p;M'el,  composed  wholly  or  in  part  of  wool  and 
embroitlered,  are  more  siXH'ilically  providi^l  for  as  "  articles  of  wearing  apjiarel 
of  every  description"  in  i)aragraph  370  than  as  "articles  embroitlered  by  hand 
or  machinery"  in  paragraph  371.  G.  A.  4890  (T.  I).  22893).  The  claim  is  un- 
tenable for  the  reason  that  paragraph  370  applies  to  all  wearing  apparel  com- 
postil  wholly  or  in  part  of  wool,  even  though  cotton  be  the  component  nuiterial 
of  chief  value.     Stone  v.  Heineman   (100  Fed.  Rep..  940). 

We  find  the  mercliandise  to  be  wool  wearing  apiiari'l.  embroidered,  and  hold 
it  dutiable  under  |)aragraph  370.— Ab.  2288;")  (T.  D.  30447). 

ICnibroidered  Wool  Wearing  Apparel. — Articles  of  wearing  apparel,  com- 
posed wholly  or  in  part  of  wool  and  embroidered,  are  more  specifically  provide<l 
for  as  "  articles  of  wearing  apparel  of  every  description  "  in  paragraph  370  than 
as  "articles  embroidered  by  hand  or  inachinery  "  in  i)aragraph  .371.  Cases  col- 
lated.—T.   D.  22893   (G.  A.  4890). 

Ktamines. — The  word  "  etamines  "  in  parayrai)h  339  is  u.sed  in  a  denomina- 
tive and  not  in  a  descriptive  sense.  G.  A.  5790  (T.  D.  25580),  G.  A.  5928  (T.  D. 
2GOG2).  and  G.  A.  G147   (T.  D.  2GG92)   followe<l. 

The  word  "  etamines  "  in  paragraph  339  defined,  and  certain  merchandise  held 
to  be  included  therewithin  and  other  merchandise  held  not  to  be  Included  there- 
within,  in  accordance  with  the  scoi^e  of  that  definition. — T.  D.  29259  (G.  A. 
6804 ) . 

Fancy  Fringed  Jjinen  Towels. — Flax  towels  of  the  kind  known  as  "  ma- 
crame  "  towels  or  as  "  knotted  fringed  "  towels,  which  are  ornamented  at  the 
ends  with  a  fancy  fringe  somewhat  resembling  crocheted  lace  and  terminating 
in  ordinary  fringe,  such  ornamentation  being  about  6  inches  in  width,  are  duti- 
;ii)l('  under  the  provisions  of  paragraph  346  for  woven  articles  of  flax  weighing 
.(ver  4i  ounces  per  square  yard  and  containing  more  than  120  an<l  not  more 
than  180  threads  per  square  inch,  and  not  at  60  per  cent  ad  valorem  under 
the  i)rovisions  in  paragraph  339  for  "  articles  made  wholly  or  in  part  of  lace 
or  in  imitation  of  lace."— T.  D.  22764  (G.  A.  4854). 

Featherstitch  Braids. — Featherstitch  braids,  being  generally  and  uniformly 
known  in  trade  and  commerce  as  "braids,"  are  dutiable  under  the  eo  nomine 
provision  therefor  in  paragraph  339  and  not  as  "  bindings  "  under  paragraph  320. 

Congress,  having  reenactetl  in  paragraph  339  the  provision  for  braids  without 
cliange  of  phraseology,  adopted  the  construction  put  upon  that  term  under  the 
acts  of  1890  and  1894.— U.  S.  v.  Baruch  (U.  S.).  T.  D.  32300;  T.  D.  29791 
(C.  C.  A.)  reversed;  T.  D.  28.579  (C.  C.)  and  Ab.  123.33  (T.  D.  27.543)  athi-med. 

IfrUl  that  certain  so-called  featherstitch  braids,  produced  by  a  process  of 
weaving  and  not  of  braiding,  are  conunercially  known  as  braids,  and  are  duti- 
able as  such  under  paragraph  .339  and  not  imder  paragraph  320,  relating  to 
bindings,  tapes,  etc.— Vom  Baur  v.  U.  S.  (C.  C),  T.  D.  26456;  (G.  A.  5744) 
T.  D.  25480  affirmed. 

Furniture,  Embroidered,  is  properly  dutiable  at  the  rate  of  60  per  cent  ad 
valorem  by  virtue  of  the  proviso  to  paragraph  .3.39.— T.  D.  28293   (G.  A.  66.35). 

Hat  Tips,  Strips,  and  Sides. — Cotton  nets  or  nettings,  cut  into  narrow  strips 
or  small  pieces,  and  designed  for  u.se  in  lining  the  sides  and  crowns  of  hats, 
being  known  as  hat  tips,  strips,  and  sides,  are  dutiable  under  the  provision  in 


SCHEDULE    N SUNDRIES.  795 

paragraph  339  for  "net  or  noftiiitrs.  composed  wholly  or  in  chief  value  of 
cotton,"  and  not  under  the  provision  in  paragraph  322  of  "  all  manufactures  of 
cotton."  In  re  Tilge,  G.  A.  3327  (T.  D.  16S0S),  and  Tilge  v.  U.  S.  (115  Fed. 
Rep.,  254)  followed.— T.  D.  247S4  (G.  A.  5476). 

Hemstitched  Lace  Handkerchiefs. — Hemstitched  lace-trinnned  linen  hand- 
kerchiefs are  more  specifically  provided  for  under  paragraph  339  as  "  handker- 
chiefs in  part  of  lace  not  elsewhere  specially  provided  for,"  than  under  paragraph 
345  as  "  handkerchiefs,  hemstitched."  G.  A.  6GS8  (T.  D.  28594)  and  Glendinning 
r.  U.  S.  (T.  D.  29166)  followed.— T.  D.  29171  (G.  A.  6791). 

Hemstitched  lace-trimmed  linen  handkerchiefs  are  more  specifically  provided 
for  in  paragraph  339  as  "  handkerchiefs  in  part  of  lace  not  elsewhere  specially 
provided  for,"  than  in  paragraph  345  as  "  handkerchiefs,  hemstitched." — Glen- 
dinning V.  U.  S.  (C.  C),  T.  D.  29166;  (G.  A.  6688)  T.  D.  28594  affirmed. 

Imitation-Lace  Articles. — The  provision  for  "  articles  made  in  imitation  of 
lace,"  in  paragraph  339,  includes  articles  containing  no  lace  in  their  make-up; 
and  collar  and  cuff  sets  made  of  braids,  cords,  and  threads,  imported  ready  to 
be  attached  to  the  garments  on  which  they  are  to  be  worn,  are  dutiable  under 
said  provision.  U.  S.  v.  Hes.se  (158  Fed  Rep.,  407;  T.  D.  28519).  reversing  154 
Fed.  Rep.,  171  (T.  D.  27980),  and  affirming  G.  A.  6283  (T.  D.  27086),  followed.— 
T.  D.  29116  (G.  A.  6782). 

Wearing  Apparel  in  Imitation  of  Lace. — The  provision  in  paragraph  339 
for  wearing  apparel  "  in  imitation  of  lace  "  relates  to  articles  which  contain  no 
lace  in  their  make-up,  and  include  collar  and  cuff  sets  composed  of  braids  sewn 
together  and  ornamented  with  cords  and  threads. — U.  S.  v.  Hesse  (C.  C.  A.), 
T.  D.  28519;  T.  D.  27980  (G.  C.)  reversed  and  (G.  A.  6283)  T.  D.  27086  affirmed. 

Lace  Articles. — The  provision  for  "  articles  made  of  lace,"  in  paragraph  339 
is  not  limited  to  articles  made  from  lace  bought  and  sold  by  the  yard,  but 
includes  also  such  as  are  made  by  sewing  together  pieces  of  lace  produced  in 
•shapes  designed  to  be  used  in  making  the  articles. — Goldenberg  v.  U.  S.  (C.  C), 
T.  D.  27894;  (G.  A.  6290)  T.  D.  27113  affirmed. 

Lace  Collars. — The  provision  for  "  articles  made  of  lace  "  in  paragraph  339 
is  not  limited  to  articles  made  from  lace  bought  and  sold  by  the  yard,  but 
includes  also  such  as  are  made  by  sewing  together  pieces  of  lace  produced  in 
shapes  designed  to  be  used  in  making  the  articles. — Goldenberg  v.  U.  S. 
(C.  C.  A.),  T.  D.  28715;  T.  D.  27894  (C.  C.)  and  (G.  A.  6290)  T.  D.  27118 
affirmed. 

Lace  Curtains — "  Made  on  the  Nottinfifhani  Machine." — The  expression 
"  made  on  the  Nottingham  lace-curtain  machine  or  on  the  Nottingham  warp  ma- 
chine," as  used  in  paragraph  340,  does  not  cover  a  curtain  made  partially  on 
such  machine  and  partially  on  some  other  machine  not  a  Nottingham. — T.  D. 
21942   (G.  A.  4641). 

Lace  Flouncings. — Silk  net  or  netting  in  pieces  so  cut  or  lashioned  as  to  be 
suitable  for  corsages  and  skirts  of  women's  costumes,  with  pieces  of  lace 
attached  thereto  for  flouncings  or  other  trinnuings,  and  which  are  put  up  in 
cartons  for  sale  in  single  patterns,  are  dutiable  at  60  per  cent  ad  valorem  under 
the  provision  for  wearing  apparel  in  paragraph  390. 

Articles  similar  to  the  atove  composed  of  embroidered  cotton  netting  and  of 
cotton  lace,  also  articles  of  like  material  known  as  cotton  scarves  or  scarfs,  or 
as  mull  ties,  are  dutiable  under  the  provision  for  wearing  apparel  In  para- 
graph 339. 

Silk-lace  flouncings  of  various  widths  similar  to  goods  described  in  G.  A. 
3738  are  likewise  dutiable  at  60  per  cent  ad  valorem  under  paragraph  890. — 
T.  D.  20851   (G.  A.  4387). 


796  DIGEST   OF    Cl^STOMS   DECISIONS. 

Lace  Xcckwcar  is  more  .specifically  providod  for  in  ]);ir:itiiaiili  339  as  "wear- 
ing apitarol  uuulo  wliolly  or  in  jiart  of  lace"  than  in  paragraph  314  as  "  articles 
of  wearing  apparel  of  every  ilescription,  including  neckties  or  neckwear." — 
Goldenberg  r.  U.  S.  (C.  C.  A.),  T.  D.  2.j220  ;  124  Fed.  Hep.,  1003  (C.  C),  and 
(G.  A.  4S79)  T.  D.  22SG8  affirmed. 

"  Marly." — Cotton  fabrics  known  as  "  Marly  "  and  classified  as  netting 
under  paragraph  339  were  claimed  to  l)e  dutial)le  as  cotton  cloth  (par.  304  or 
30r>).     Protest  overruletl.— Ah.  2.>454  (T.  D.  31543). 

Silk  Mouriiinji  Crapes. — -Woven  fabrics  in  the  piece,  composed  chiedy  or 
wholly  of  silk,  dyed  in  the  piece,  and  wliich  are  known  commercially  and  popu- 
larly as  "  mourning  crapes  "  and  are  designated  as  4  by  4,  5  by  4,  and  as  6  by  4 
crapes,  are  dutiable  at  GO  per  cent  ad  valorem  under  the  provisions  for  "  veil- 
ings "  and  for  "  trimmings  "  in  paragraph  390.  in  accordance  with  the  decision 
of  the  United  States  Circuit  Court  for  the  Southern  District  of  New  York,  ren- 
dered January  22,  1900.  in  the  suit  of  H.  Robinson  v.  U.  S.— T.  D.  221G0  (G.  A. 
4G9S). 

Ornaments. — Garnitures,  hussar  sets,  and  other  completed  unities,  known  in 
the  trade  as  "  ornaments  "  and  not  being  composed  in  part  of  lace,  embroidery, 
beads,  or  spangles,  are  properly  dutiable,  where  not  provided  for  eo  nomine,  as 
manufactures  of  their  component  material,  wiiolly  or  in  chief  value,  and  not  as 
"  trimmings."— T.  D.  2.5254  (G.  A.  5664). 

Ornaments  in  the  Piece. — Ornaments,  loops,  and  medallions  of  silk,  which 
are  manufactured  separately  but  are  temporarily  stitched  together  in  lengths 
for  convenience  and  economy  in  handling,  and  which  are  used  singly  in  dec- 
orating garments,  are  dutiable  as  manufactures  of  silk  under  paragraph  391, 
rather  than  as  trimmings  under  paragraph  390.  U.  S.  (•.  Hilbert  (171  Fed.  Kep., 
69;  T.  D.  29815)  followed.— T.  D.  300G7  (G.  A.  6935). 

Ornaments,  loops,  and  medallions  of  silk,  which  are  manufactured  separately 
but  are  temporarily  stitched  together  in  G-yard  lengths  for  convenience  and 
economy  in  handling  and  carding,  and  which  are  u.sed  singly  in  decorating  gar- 
ments, are  dutiable  as  manufactures  of  silk  under  paragraph  391,  rather  than 
as  trimmings  or  galloons  under  paragraph  390. — U.  S.  v.  Hilbert  (C.  C.  A.), 
T.  D.  29815;  T.  D.  29005  (C.  C.)  affirmed  and  (G.  A.  6180)  T.  D.  26808  reversed. 

Silk  Ornaments  and  Garnitures. — Certain  articles  composed  of  cord  and 
braid,  made  in  openwork  designs  stitched  in  place,  intended  for  use  as  orna- 
ments on  the  fronts  of  women's  costumes,  known  as  garnitures  or  hussar  sets, 
and  sold  in  the  piece  and  not  by  measure,  are  not  dutiable  as  silk  trinunings 
under  paragrai)h  390,  but  as  manufactures  of  silk,  not  specially  provided  for, 
under  paragraph  .391.— U.  S.  v.  Garrison  (C.  C.  A.),  T.  D.  25072;  121  Fed.  Kep., 
149  (C.  C),  affirmed  and  (G.  A.  4425)  T.  D.  21060  reversed. 

Parasols,  Embroidered  or  Appliqued. — The  importations  were  made,  some 
under  the  act  of  1897  and  the  remainder  under  the  act  of  1909.  The  question 
raised  is  whether  the  proviso  to  paragrajih  339  of  the  first  act  and  the  pro- 
visos to  paragraphs  349  and  402  of  the  last  act  may  be  construed  to  exclude 
from  their  operation,  respectively,  paragraph  462.  tariff  act  of  1897,  and  para- 
graph 478,  tariff  act  of  1909,  and  so  affect  the  duty  on  the  parasols  of  the  im- 
portation. There  seems  to  be  nothing  in  the  language  of  the  provisos  that  would 
limit  their  operation,  and  a  fair  interpretation  requires  that  they  should  be 
held  to  cover  the  goods  here.  They  were  properly  applied  in  making  the  assess- 
ment. U.  S.  V.  Harper  (2  Ct.  Cust.  Appls.,  101;  T.  D.  31655)  distinguished.— 
Chiflin  Co.  et  al.  r.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32'.».S,S;  (G.  A.  73GS)  T.  D. 
32558  affirmed. 


SCHEDULE    N SUNDRIES.  797 

Strips  of  Plush,  about  li  inches  in  width  and  of  various  lengths,  cut  out  of 
the  plush  fabric  by  means  of  a  machine,  leaving  serrated  or  scalloped  edge  effects 
without  any  selvage  or  binder  upon  the  edges  or  any  treatment  to  prevent  un- 
raveling, Held  to  be  properly  dutiable  at  the  rate  of  $1  per  pound  and  15  per 
cent  ad  valorem  as  plush  under  the  provisions  of  paragraph  386. — T.  D.  28201 
(G.  A.  6602). 

Renaissance  Lace  Articles. — Articles  made  of  cotton  braid,  thread,  and 
rings,  and  which  are  commercially  known  as  "  Renaissance  lace  motifs,"  are 
dutiable  as  laces  or  articles  made  wholly  or  in  part  of  lace,  or  in  imitation  of 
lace,  under  paragraph  .839.  U.  S.  v.  Van  Blankensteyn  (91  Fed.  Rep.,  977)  fol- 
lowed.—T.  D.  26750   (G.  A.  6163). 

Scalloped  Articles. — Something  more  than  stitches,  utilitarian  in  character, 
are  needed  to  bring  the  scalloped  articles  of  the  importation  within  the  term 
"  Embroidered  articles  " ;  tliere  should  be  stitches  superimposed  with  the  pur- 
pose of  producing  an  ornamental  effect.  The  articles  themselves  and  the  testi- 
mony here  go  to  show  they  were  dutiable  under  paragraph  346. — Simpson  v. 
U.  S.   (Ct.  Oust.  Appls.),  T.  D.  32569;   (G.  A.  Ab.  27399)  T.  D.  32089  reversed. 

Embroidery  is  ornamental  needlework.  U.  S.  v.  Waentig  (T.  D.  30225) 
followed. 

Certain  scalloped  articles  held  dutiable  at  the  rate  of  60  per  cent  ad  valorem 
under  pai'agraph  339  as  "articles  embroidered." — T.  D.  30271  (G.  A.  6966). 

Scalloped  articles,  the  edges  of  which  have  been  stitched  over  a  cord,  the 
needlework  being  of  the  plainest  description  and  serving  simply  to  prevent  the 
articles  from  raveling,  are  not  "  embroidery "  or  "  embroidered  in  any  man- 
ner "  within  the  meaning  of  paragraph  339. — U.  S.  v.  Waentig  (C.  C.  A.),  T.  D. 
30225;  T.  D.  29.598  (C.  C.)  and  (G.  A.  6205)  T.  D.  26S53  affirmed. 

Shirts  with  Embroidered  Initials. — Initials  embroidered  on  cotton  shirts 
makes  of  the  shirts  embroidered  articles,  and  the  importation  was  dutiable 
as  such  under  paragraph  339. — Woodruff  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  31942;  (Ab.  22650)  T.  D.  30314  affirmed. 

Narrow  Silk  Fabrics  Showing  Orig;inal  Designs. — Trimmings  were  provided 
for  eo  nomine  in  paragraph  390.  The  testimony  shows  that  silk  fabrics  such 
as  those  imported,  one-half  to  11  inches  in  width,  with  original  designs  thereon, 
are  known  commercially  as  trimmings ;  and  they  fell  within  the  eo  nomine 
description,  although  the  term  is  a  comprehensive  one  and  may  include  articles 
that  are  sometimes  designated  by  a  name  more  restricted  in  meaning.  The 
importation  was  dutiable  under  paragraph  390.  Sidenberg  v.  Robertson  (41 
Fed.  Rep.,  763);  Naday  v.  U.  S.  (164  Fed.  Rep..  44).— Loewenthal  v.  U.  S. ; 
Sundheimer  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  13.  31592;  T.  D.  30935  and  (G.  A. 
6909)  T.  D.  29761  affirmed. 

Silk  Trimmings — Galloons. — In  paragraph  390,  relating  to  "  galloons,  trim- 
mings," and  many  other  articles  "  of  silk,  or  of  which  silk  is  the  component 
material  of  chief  value,"  the  terra  "  trimmings  "  is  used  in  its  commercial  rather 
than  in  a  descriptive  sense.— Naday  et  al  v.  U.  S.  (C.  C.  A.),  T.  D.  292.52;  T.  D. 
28329  (C.  C.)  and  (G.  A.  5923)  T.  D.  26049  affirmed;  T.  D.  28330  (C.  C.)  and 
Ab.  6834  (T.  D.  26417)  affirmed. 

Tiickings,  Woven. — The  term  "  tuckings "  is  not  limited  to  merchandise 
wherein  the  tuck  or  pleat  has  been  made  by  sewing,  but  applies  also  to  goods 
wherein  the  tuck  or  pleat  has  been  made  by  weaving. 

Woven  tuckings  are  accordingly  dutiable  as  tuckings  at  the  rate  of  60  per 
cent  ad  valorem  under  paragraph  339.— T.  D.  22162  (G.  A.  4700). 


798  DIGEST    OF    CUSTOMS    DECISIONS. 

Silk  Veilings. — Woven  floods,  of  li^lit  texturi',  cDinposed  of  silk,  4")  cciiti- 
lueters  in  width,  iuiviii}?  closely  woven  borders  <»f  the  snnie  color  as  the  body  of 
tlie  fal)ric,  wliicii  are  especially  tU'sijined  an<l  adaptt'd  for  use  as  veilings  or  in 
makin;;  veils,  are  used  chietly  for  that  purpose  and  are  known  connnercially  as 
"  chiffon  veils,"  or  "  veilings,"  are  dutiable  at  the  rate  of  00  per  cent  ad  valorem 
under  the  provision  for  "veilings"  in  paragraph  31)0.  G.  A.  4435  (T.  D.  2111.5) 
and  U.  S.  v.  Lahey  (83  Feti.  Uep.,  691)  cited  and  followed.— T.  D.  2G352  (G.  A. 
(X)33). 

DECISIONS  UNDER  THE  ACT  (>F  1S04. 

Headed  Articles. — Laces,  including  flouncings,  in.sertings,  gimps,  nets  or 
nettings,  ornaments,  and  other  articles,  cominised  of  a  foundation  of  netting 
and  other  fabrics  made  wholly  or  in  chief  value  of  silk,  or  of  silk  and  cotton 
or  other  vegetable  fiber  or  .substances,  ornamented  or  enriched  with  glass, 
gelatin,  or  metal  beads,  .spangles,  etc.,  in  different  colors,  are  dutiable  at  35  per 
cent  ad  valorem  under  the  provision  in  paragraph  354  for  "  manufactures  known 
commercially  as  bead,  beaded  or  jet  trinnnings  or  ornaments,"  and  not  at  50 
per  cent  ad  valorem,  as  assesseti  and  as  held  by  the  board  in  G.  A.  3056,  G.  A. 
3103,  G.  A.  3104,  G.  A.  3108,  and  G.  A.  3195.  (See  decision  of  the  United  States 
Circuit  Court  of  Appeals  for  the  Second  Circuit  In  re  Morrison  et  al.  v.  U.  S., 
107  Fed.  Rep.,  113.)— T.  D.  23232  (G.  A.  4978). 

Chiflfon  or  Mousseline  V^eiling,  Silk  Edg,ina.s,  Lace  Tidies,  Etc. — Gatize- 
like  silk  fabrics  from  about  12  to  18  inches  and  uinvard  in  width  and  in  various 
colors  and  shades  of  color,  which  are  known  as  chiffon,  chifTon  veiling,  mousse- 
line,  or  mous.seline  veiling  or  bands,  and  by  other  name;j,  and  which  are  used 
chiefly  as  veiling  or  in  making  women's  veils,  but  are  also  used  more  or  less  in 
making  waists  and  skirts  for  women's  dresses  or  costumes  and  for  other  pur- 
poses, are  dutiable  at  50  per  cent  ad  valorem  under  the  provision  for  "  veilings  " 
in  paragraph  301.  (See  G.  A.  3140  and  In  re  Lahey  et  al.,  83  Fed.  Rej).,  091,  and 
Robin.son  r.  U.  S.,  appealed  from  G.  A.  4437.) 

Tidies,  doilies,  bed  .sets,  window  curtains,  and  other  articles  compo.sed  wholly 
or  in  part  of  renais.sance,  Nottingham,  and  other  laces,  and  which  are  made 
either  on  the  Nottingham  lace  machine,  the  "  .schiflli  "  lace  or  embroidery  ma- 
chine, or  on  other  machines  or  frames,  or  made  by  hand,  are  dutiable  at  50 
per  cent  ad  valorem  under  the  provisions  of  paragraph  276.  (See  G.  A.  2393, 
G.  A.  4630,  and  Lahey  &  Duncan  v.  U.  S.,  and  U.  S.  v.  Van  P.lankensteyn  et  al., 
71  Fed.  Rep.,  870,  and  91  Fed.  Rep.,  977.) 

Edgings  a  half  inch  and  upwjird  in  width,  comixt.sed  wholly  or  in  chief  value 
of  silk,  and  which  have  one  escalloped  or  otherwise  irregular  border,  are  duti- 
able at  50  per  cent  ad  valorem  under  the  provision  for  "  laces  "  in  paragraph 
301.  (See  G.  A.  2840  and  Lahey  &  Duncan  v.  U.  S.,  T.  D.  17596;  also  G.  A. 
3443  and  G.  A.  4001.)— T.  D.  23231  (G.  A.  4977). 

Cotton  IJoleros,  so  called,  being  embroidered  articles  designed  as  ornaments 
for  women's  dresses  and  inteilded  to  be  stitched  to  the  waists  of  dresses,  are 
dutiable  at  40  per  cent  ad  valorem  undt'r  paragraph  2.58  as  "  wearing  apparel," 
and  not  at  50  per  cent,  under  paragraph  276,  as  "  articles  embroidered  by 
hand  or  machinery."  Arnold,  Constable  &  Co.  v.  U.  S.  (147  U.  S.,  494), 
applied  and  followed.  The  term  "  wearing  ai)parel  "  is  more  specific  than  tht- 
expression  "articles  embroidered  by  hand  or  iiiacliiiiery." — T.  1 ».  litO.TJ  ((}.  A. 
4080). 

Embroidered  Fabrics. — Woven  fabrics  and  nettings  in  the  piece,  with  plain 
or  one  escalloped  or  fancy  edge,  composed  of  cotton  or  other  vegetable  fiber, 
embroidered  or  tamboured,  and  known  variously  as  dotted  or  figured  swisse.s, 
sash  nuislin,  nnislin  sash  curtain,  frilled  muslin  cloth,  frilletl  sash  nmslin,  sash 


SCHEDULE    N SUNDRIES.  799 

lace  borders,  Troubille  batiste,  allovers,  embroidered  flounciriKS  or  flounces,  etc., 
dutiable  as  embroidered  or  tamboured  articles  under  paragraph  276. — T.  D. 
18603   (G.  A.  4001). 

Flounciiigs  and  Edgings. — So-called  "  flounces  "  or  "  ffouneings  "  of  silk  and 
cotton,  from  about  6  to  14  inches  and  upward  wide,  comprising  a  netting  foun- 
dation with  figures  in  various  designs  wrought  thereon  by  hand  or  in  a  lace 
machine,  or  embroidery  machine  or  frame,  and  having  one  escalloped  or  other- 
wise irregular  border,  which  are  chiefly  used  in  making  or  trimming  the  skirts 
of  women's  costumes,  belong  to  the  class  of  articles  known  commercially  as 
"laces,"  and  are  dutiable  as  such  under  paragraphs  276  and  301.  (See  G.  A. 
3738  and  G.  A.  3740,  affirmed  by  United  States  Circuit  Court  for  the  Southern 
District  of  New  York  in  INIuser  Bros.  v.  U.  S.  on  Mar.  14,  1901.) 

Silk  edgings,  being  trimming  laces  from  about  a  half  inch  to  6  inches  wide, 
with  one  escalloped  or  otherwise  irregular  edge,  are  dutiable  under  the  provi- 
sion for  "laces"  in  paragraph  301.  (See  G.  A.  2840,  affirmed  by  the  United 
States  Circuit  Court  for  the  Southern  District  of  New  York  in  Lahey  et  al.  v. 
U.  S.,  71  Fed.  Rep.,  870.) 

Silk  chiffon,  mousseline,  or  muslin,  12  inches  wide  and  upward,  with  borders 
a  half  inch  and  more  wide,  produced  by  close-woven  threads  of  the  same  mate- 
rial and  color  as  the  body  of  the  fabric,  are  dutiable  under  the  provision  for 
"nettings  and  veilings"  in  paragraph  301.  (See  G.  A.  3140  and  decision  of  the 
United  States  Circuit  Court  for  the  Southern  District  of  New  York  In  re  U.  S.  v. 
Lahey  et  al.,  83  Fed.  Rep.,  691).— T.  D.  22989  (G.  A.  4917). 

Galloons.- -//c/(Z  as  to  certain  cotton  bands  in  widths  not  less  than  1  inch,  with 
perfectly  straight  or  plain  selvaged  edges,  which  are  used  in  trimming  hats, 
that,  although  such  articles  up  to  an  inch  in  width  may  be  known  as  galloons  in 
trade  and  conunerce,  they  are  not  so  known  when  their  width  exceeds  1  inch. 

Hatbands. — Certain  woven  cotton  articles,  from  1  to  2*  inches  wide,  chiefly 
used  as  hatbands  for  trimming  men's  hats,  Held  to  be  dutiable  as  "  trimmings  " 
of  cotton  under  paragraph  276,  and  not  as  "  galloons  "  under  paragraph  263. 
nor  as  "  manufactures  of  cotton  not  specially  provided  for  "  under  paragrapii 
264.— U.  S.  V.  Graef  (C.  O.  A.),  T.  D.  24975;  120  Fed.  Rep.,  1015  (C.  C.) 
reversed  and  (G.  A.  4991)  T.  D.  23280  affirmed. 

Handkerchiefs  of  cotton  or  other  vegetable  fiber,  which  are  hemstitched  or 
Imitation  hemstitched,  with  only  an  initial  letter  embroidered  thereon,  are  duti- 
able, if  imported  or  withdrawn  from  warehouse  under  the  tariff  act  of  1890,  at 
50  per  cent  ad  valorem  under  paragraph  349  of  that  act,  and  if  imported  or 
withdrawn  after  August  28,  1894,  at  40  per  cent  ad  valorem  under  paragraph 
258  of  said  act.  Under  G.  A.  2301  and  G.  A.  3432,  affirmed  by  the  United  States 
Circuit  Courts  of  Appeals  for  the  Second  and  Third  Circuits,  in  the  suits, 
respectively,  of  U.  S.  v.  Harden  and  U.  S.  v.  Jonas  (63  Fed.  Rep.,  182,  and  83 
Fed.  Rep.,  167).— T.  D.  19068  (G.  A.  4088). 

Initial  or  Monogram  Embroidered  Articles. — Pillowcases,  napkins,  sheets, 
etc.,  of  linen,  with  embroidered  initials  or  monograms,  are  dutiable  as  em- 
broidered articles  and  not  as  manufactures  of  flax.  It  is  not  necessary  in  order 
to  bring  them  within  paragraph  276  to  show  that  they  are  either  commercially 
or  popularly  known  as  embroideries. — T.  D.  17262   (G.  A.  3524). 

Plastrons  and  Zachens. — The  articles  described  as  "  plastrons "  and 
"  /achens,"  are  small  pieces  of  embroidery  designed  to  be  used  as  ornaments 
for  women's  dresses  and  are  not  wearing  apparel,  within  the  intent  of  the 
statute  (par.  258).— T.  D.  16477  (G.  A.  3230). 


800  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Articles  Embroidered  uitli  One  Initial. — Articles  upon  wliicli  the  only  om- 
hniidery  consisted  of  a  sinjiie  initial  are  not  dutiable  as  embroideries. — U.  S.  v. 
Anister  (C.  C),  71  Fed.  Hep.,  958. 

Cotton  Braids. — Braids  95  per  cent  cotton  and  5  per  cent  of  other  materials, 
commercially  known  as  "  cotton  braids,"  though  bought  and  sold  as  "  cotton  hat 
braids,"  "  cotton  fancy  braids,"  etc.,  and  used  in  the  manufacture  of  hats,  are 
dutiable  as  braids  and  not  as  manufactures  of  cotton  nor  as  cotton  gimps,  gal- 
loons, wel)l)ing,  etc.,  nor  as  nononiiinerated  articles  nor  free  undcn*  paragraph 
518.— Zimmerman  v.  U.  S.  (C.  C),  Gl  Fed.  Rep.,  938. 

Cotton  Hemstitched  Lawns,  imported  in  pieces  of  from  28  to  30  yards  in 
length  and  45  inches  wide,  having  a  broad  hem  about  5  inches  wide  turned 
over  and  sewed  down,  the  body  of  the  goods  being  homogeneous  cotton  cloth 
containing  from  150  to  200  threads  to  the  square  inch,  counting  warp  and  filling, 
hut  openwork  patterns  or  figures  made  by  drawing  out  threads  appearing  con- 
tinuously upon  certain  parts  of  the  goods,  being  chiefly  used  for  women's  and 
girks'  dresses,  skirts,  and  aprons,  the  broad  hem  constituting  a  part  of  such  gar- 
ment when  made  up,  but  the  material  being  also  sold  for  sash  curtains,  are 
dutiable  as  manufactures  of  cotton  and  not  as  wearing  api>arel. — In  re  Mills 
(C.  C),  56  Fed.   Rep.,  820. 

Cotton  Lace  invoiced  as  tatting  held  dutiable  as  lace.— T.  D.  10204  (G.  A. 
3083). 

Cotton  Nets. — The  merchandise  consists  of  plain  and  a  variety  of  figured 
silk  lace  nets  and  veilings,  and  silk  lace  drapery  nets  made  on  lace  machines, 
and  distinguished  by  the  hexagonal  nu'sh.  The  hexagonal  mesh  is  the  essential 
feature,  as  it  is  the  distinguishing  characteristic  of  lace,  the  process  of  its  for- 
mation being  akin  to  knitting,  as  it  is  the  antitliesis  of  weaving.  The  presence 
of  the  hexagonal  mesh  in  a  textile  fabric  is  conclusive  of  the  fact  that  it  is  a 
lace,  whereas  Its  absence  is  equally  conclusive  of  the  fact  that  it  is  a  woven 
fabric;  that  is  to  say,  not  a  lace.  (Finding  of  the  board.)  Held,  that  silk 
goods,  which,  although  made  in  the  manner  of  laces  and  having  the  substan- 
tial characteristics  of  laces,  are  not  commercially  known  as  laces,  but  as  silk 
nets,  veilings,  and  drapery  nets,  are  dutiable  as  manufactures  of  silk  and  not 
as  laces.  Reversing  T.  D.  12334  (G.  A.  1106)  ;  T.  D.  14052  (G.  A.  2103).  Ap- 
peal of  Field  (CO,  50  Fed.  Rep.,  908;  U.  S.  v.  Field  (C.  C.  A.),  54  Fed.  Rep., 
367.— T.  D.  14166   (G.  A.  2165). 

Curtains,  Tidies,  and  Shams  made  of  cotton  laces  and  known  commercially 
by  their  respective  names  are  dutiable  as  manufactures  of  cotton  and  not  as 
cotton  laces.— Lesser  v.  U.  S.   (C.  C),  89  Fed.  Rep.,  197. 

Drapery  Net  consisting  of  a  silk  fabric  having  a  foundation  of  plain  net 
with  embroidered  figures  is  a  manufacture  of  silk.  Sustaining  the  board. — U.  S. 
V.  McAlpin   (C.  C),  76  Fed.  Rep.,  451. 

Drawn  Work — Bureau  Covers. — Cotton  bureau  covers  and  other  like  articles 
ornamented  by  fancywork  or  elTects  produced  in  part  by  drawing  out  threads 
of  the  fabric  and  in  part  by  binding  the  remaining  threads  into  groups,  so  as  to 
form  open  spaces,  such  work  being  known  as  "drawn  work,"  are  dutiable  as 
manufactures  <»f  cotton  and  not  as  onihroidci-cd  cotroii  inamifncturcs. — Meyer  v. 
U.  S.   (C.  C),  90  Fed.  Rep.,  803. 

Embroidered  and  Hemstitched  Handkerchiefs. — Cotton  lienistit<ht'd  hand- 
kerchiefs, with  a  single  letter  embroidered  thereon,  connnercially  known  and 
designated  as  hemstitched  initial  handkerchiefs,  are  dutiable  as  handkerchiefs 


SCHEDULE    N SUNDRIES.  801 

and  not  as  embroidered  and  hemstitched  liandljercliiefs.  T.  D.  17051  (G.  A. 
3432)  ;  T.  D.  14455  (G.  A.  2301)  ;  In  re  Gribbon  (C.  C),  53  Fed.  Kep.,  78; 
(C.  S.  A.)  55  Fed.  Rep.,  874;  U.  S.  v.  Harden  (C.  C.  A.),  68  Fed.  Rep.,  182; 
U.  S.  V.  Jonas  (C.  C.  A.),  83  Fed.  Rep.,  1G7. 

The  provision  for  "  embroidered  and  hemstitched  handkerchiefs  "  covers  only 
handkerchiefs  whicli  are  botli  embroidered  and  liemstitched,  and  these  words 
can  not  be  taken  distributively  so  as  to  include  handkerchiefs  which  are  em- 
broidered only  or  hemstitched  only.  53  Fed.  Rep.,  78,  affirmed.  In  re  Gribbon 
(C.  C.  A.),  55  Fed.  Rep.,  874. 

In  affirming  the  judgment  of  the  circuit  court  it  is  not  to  be  taken  that  we 
concur  in  the  opinion  that  the  embroidered  handkerchiefs  which  are  not  hem- 
stitched are,  by  the  proviso  of  this  paragraph,  dutiable  as  embroidered  textile 
fabrics.  It  would  seem  that  they  are  manufactured  articles  advanced  beyond 
and  outside  of  the  category  of  textile  fabrics,  and,  like  hemstitched  handker- 
chiefs, dutiable  under  paragraph  349  (1890)  as  handkerchiefs.  We  do  not 
decide  this  proposition  definitely,  however,  because  the  case  is  here  upon  an 
appeal  by  the  collector  only.— Robbins  v.  U.  S.  (C.  C),  90  Fed.  Rep.,  805. 

Embroideries. — The  main  object  of  the  proviso  in  paragraph  373  was  to 
prevent  the  classification  by  their  specific  names  of  articles  embroidered  with 
some  material,  which  classification  would  render  them  dutiable  at  a  lower  rate 
than  embroideries  of  that  material ;  but  such  articles  may  be  dutiable  at  a 
greater  rate,  because  a  higher  duty  may  be  imposed  upon  articles  of  that  specific 
de.scription.— In  re  Schefer  (C.  C.  A.),  53  Fed.  Rep.,  1011. 

Embroideries — "  Materials  of  Which  Composed  "  Construed. — The 
phrase  "  materials  of  which  they  are  respectively  composed  "  refers  to  the 
wearing  apparel  and  textile  fabrics  and  not  to  the  material  of  which  the  em- 
broideries are  composed.— T.  D.  12919  (G.  A.  1.500). 

Embroidery — Clocking  on  Hose  Dutiable  as. — Silk  clocked  cotton  hose 
valued  at  not  more  than  .$2  per  dozen  pair  held  dutiable  as  embroidered  wearing 
apparel  and  not  as  hose.— T.  D.  14327  (G.  A.  22.56). 

Feather-Stitched  Braids  being  an  article  from  one-fourth  to  one-tliird  of  an 
inch  in  breadth,  woven  on  a  loom  and  ornamented  with  certain  patterns, 
*'  herringbone "  and  others,  are  dutiable  as  cotton  braids  and  not  as  cotton 
trimmings.  T.  D.  12652  (G.  A.  1301)  ;  T.  D.  1.3S72  (G.  A.  2025)  ;  In  re  Diecker- 
hoff  (C.  C),  54  Fed.  Rep.,  161;  modifying  T.  D.  10340  (G.  A.  61)  ;  T.  D.  107.57 
(G.  A.  310).— T.  D.  14144  (G.  A.  2143). 

Soutache  Gilt  Braid,  consisting  of  cotton  cables,  around  which  is  braided  a 
gilt  thread  composed  of  metal  wire  and  cotton  thread,  is  dutiable  as  a  manu- 
factured article  composed  in  part  of  metal,  and  not  as  metal  thread. — Wolff  r. 
U.  S.  (C.  C.  A.),  71  Fed.  Rep.,  291. 

Jacquard  Fabrics. — A  fabric  made  on  a  loom  with  a  Jacquard  attachment 
and  which  is  not  known  in  trade  as  "  embroidery  "  or  an  "  article  of  wearing 
apparel  embroidered  by  hand  or  machine "  can  not  be  classified  under  this 
paragraph  as  embroidery. — In  re  Fellheimer  (C.  C),  66  Fed.  Rep.,  720. 

Liace  Braids. — Openwork  fabrics  with  borders  composed  of  cotton  and  of 
cotton  and  linen,  known  as  lace  braids  and  as  Honiton  braids  (cotton  chief 
value),  are  dutiable  as  braids  or  as  manufactures  of  cotton  and  not  as  lace. 
The  term  "  lace  braids "  is  not  .sufficient  to  warrant  their  classification  as 
laces.— T.  D.  14.501   (G.  A.  2312). 

60690°— 18— VOL  1 51 


802  niGKST    OF    CUSTOMS    DECISIONS. 

Silk  Laces  Composed  of  Silk  and  Mohair,  the  latter  beinj;  a  product  of 
wool  or  worsted,  silk  beinj;  the  component  of  chief  value,  are  diUuii)le  as  laces 
and  not  as  manufactures  of  silk.— Levi  v.  U.  S.  (C.  C),  87  Fed.  Rep.,  193. 

Openwork  C'()tton  (ioods,  known  as  Coiifiress  canvas,  vitraj^e,  and  etamini's. 
held  dutiable  as  mainirai'turt\s  of  cotton  and  not  as  countable  cottons. — T.  D. 
M(UL»   Hi.  A.  2370). 

Screens,  composed  of  cotton,  pai)er,  and  wood,  (luliai)le  as  embroidcreil  arti- 
cles at  GO  per  cent  ad  valorem.  I'rotest  of  importers  invalid,  as  claim  was  not 
made  that  pap.  r  was  chief  value  of  article,  as  determined  by  appraiser  on 
subsequent  e.xamination. — Dept.  Order  (T.  D.  18795). 

Screens  of  Wood  and  Knibroidcred  Silk  (silk  cliief  value)  held  dutialilc  as 
embroideries  and  not  as  furniture. — T.  I).  12148   (G.  A.  1010). 

Tamboured  Curtains  and  Pillow  Shams. — Tamboured  sash  window  cur- 
tains of  cotton  in  the  piece,  which  requires  only  cutting  and  hemming  to  make 
them  window  curtains,  are  similar  articles  to  lace  window  curtains. 

Tamboured  pillow  shams  consisting  of  a  fine  cotton  fabric,  ornamented  with 
figures  and  designs  in  tamboured  work,  in  general  appearance  very  like  em- 
broidery, are  dutiable  as  tamboured  articles. — Lahey  v.  U.  S.  (C.  C.  A.),  71 
Fed.  Kep.,  870. 

Veilings  in  the  Piece. — Silk  veils  or  veilings  in  the  piece,  with  borders  upon 
them,  and  a  distinctly  marked  line  between  the  borders,  designating  where  they 
',ire  to  be  cut  off,  are  dutiable  as  wearing  apparel  and  not  as  manufactures  of 
pilk.— T.  D.  14714  (G.  A.  243G)  ;  T.  D.  15SGG  (G.  A.  29GG)  ;  Oppenlieimer  v. 
I  J.  S.  (CO.),  Gl  Fed.  Rep.,  283;  Same  v.  Same  (C.  C.  A.),  GG  Fed.  Rep.,  52. 

White  Frilh'd  Muslins. — Cotton  muslin  in  pieces  30  yards  by  30  inches, 
having  liennued  to  one  edge  a  frill  about  3  inches  wide,  with  an  embroidered, 
Kcallopt'd,  or  fancy  border,  and  known  to  the  trade  as  "white  frilled  muslins" 
and  not  as  "ruffled  tlouncings  or  embroideries,"  is  dutiable  as  embroideries. — 
Field  V.  U.  S.,  73  Fed.  Rep.,  808. 

Worsted  Shawls  Embroidered  with  Silk  and  worth  over  40  cents  per 
pound  are  dutiable  at  44  cents  per  i)ound  and  50  per  cent  as  worsted  shawls, 
and  not  as  eml)roideries.  T.  D.  13878  (G.  A.  2031)  ;  In  re  Schefer  (C.  C), 
49  Fed.  Rep.,  S2G;  alhrmed  (C.  O.  A.),  53  Fed.  Rep.,  1011.— T.  D.  15021  (G.  A. 
2598). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Readings — Braids. — Narrow  metal  braid,  bearing  sqmire  lieads  of  glass,  used 
for  trinnning  ladies'  garments  and  ki\own  conuuercially  as  galloons,  is  dutiable 
as  such.  Narrow  metal  braid,  bearing  beads  of  glass,  used  for  trinnning  ladies' 
garments  and  commercially  known  as  metal  lace,  is  dutiable  as  such  and  not  as 
bead  ornaments  nor  as  manufactures  of  metal. 

Narrow-  cotton  trinnnings  covered  with  black  glass  beads,  known  in  trade  as 
jet  headings  or  trinnnings  or  imitation  of  jet,  is  dutiable  as  manufacture  of  jet 
and  not  as  l)ead  ornaments. — lioewenthal  v.  U.  S.,  91  Fed.  Rep.,  G44. 

Kmbroidered  Linen  Handkercliiefs  were  dutiable  as  handkerchiefs  under 
paragraph  334  and  not  under  paragraph  337  as  embroideries. — Robertson  r. 
Glendenning,  132  U.  S.  158. 

Gorings  for  Shoes. — Laces  made  by  machinery  out  of  linen  thread  were 
assessed  as  manufactures  of  flax  and  claimed  to  be  dutiable  as  thread  lace. 
HeUh  that  as  the  evidence  clearly  showed  that  the  goods  were  invariably  bought 
and  sold  as  "  torchons  "  and  not  as  thread  laces,  and  thread  lace  was  always 
handmade,  it  was  proper  to  direct  a  verdict  for  the  defendant. 


SCHEDULE    N SUNDRIES.  803 

Elastic  goring  for  slices  composed  of  worsted,  cotton,  and  india  rubl)er  is 
dutiable  as  gorings  and  not  as  india-rubber  fabrics. — Drucker  v.  Robertson 
(C.  C),  38  Fed.  Rep.,  97;  Robertson  v.  Salomon,  144  U.  S.,  603. 

Elastic  goring  for  shoes,  composed  of  silk,  cotton,  and  india  rubber,  held  to 
be  dutiable  as  india-rubber  fabrics  and  not  as  webbing. — Drucker  v.  Robertson 
(C.  C),  38  Fed.  Rep.,  97. 

Conimercial  Designation — Cotton  Laces. — The  expression  "  cotton  laces  " 
in  paragraph  325  is  not  merely  a  descriptive  term  as  to  the  trade  meaning  of 
which  no  evidence  was  admissible ;  and  it  is  competent  to  show  whether  a  trade 
understanding  as  to  its  meaning  existed  and,  if  so,  whether  it  included  certain 
classes  of  lace  articles. 

Lace  articles  in  a  completed  form,  not  made  up  from  lace  in  the  running  yard, 
but  produced  originally  as  lace  only  in  their  finished  condition.  Held  to  be 
"  cotton  laces  "  within  the  ordinary  significance  of  that  term  as  used  in  para- 
graph 325  and  to  be  dutiable  as  such  in  the  absence  of  proof  of  a  contrary  trade 
understanding  of  the  meaning  of  that  expression. — Mills  v.  Robertson  (C.  C), 
T.  D.  27509. 

Linings. — The  term  "  trimmings  "  should  not,  imder  the  evidence,  be  given 
any  technical  or  particular  commercial  meaning,  but  should  receive  its  proper 
signification  and  common  import  as  used  and  applied  in  ordinary  life. 

The  mere  fact  that  chinas  and  mercaliues  are  bought  and  sold  by  those  par- 
ticular names  and  are  called  "  linings  "  does  not  necessarily  exclude  them  from 
the  class  of  ti-innnings  if  they  are  in  fact  trimmings  chiefly  used  for  making 
(>r  ornamenting  hats,  bonnets,  and  hoods. 

The  fact  that  the  articles  are  imported  by  the  piece  and  must  be  cut  up  before 
they  are  actually  applied  to  use  in  making  or  ornamenting  hats,  bonnets,  and 
hoods  does  not  exclude  them  from  the  class  of  trimmings  if  they  are  distinctly 
adapted  and  chiefly  used  for  trimming  hats,  bonnets,  and  hoods  and  are  not 
specially  enumerated  or  provided  for. 

Hat  trimmings  are  dutiable  under  this  paragraph  and  not  under  the  silk  act 
of  February  8,  1875,  notwithstanding  that  silk  is  chief  value  and  they  contain 
less  than  25  per  cent  of  cotton. 

This  paragraph  includes  goods  known  respectively  as  "  chinas  "  and  "  merca- 
liues "  and  principally  used  for  lining  hats,  if  such  goods  are  trimmings  and  are 
chiefly  used  for  making  or  ornamenting  hats,  bonnets,  and  hoods. — Meyer  v. 
Cadwalader  (C.  C),  49  Fed.  Rep.,  19;  Hartranft  v.  Meyer,  149  U.  S.,  544. 

Nets. — Cotton  goods  known  in  trade  and  commerce  in  this  country  as  mos- 
quito net,  Hamburg  net,  Nottingham  curtain  net,  taped  and  not  taped,  Notting- 
ham pillow  shams,  Nottingham  tidies,  and  Nottingham  bedspreads  were 
imported  and  assessed  as  cotton  laces  or  embroideries.  The  importer  clainieil 
that  they  were  dutiable  as  manufactures  of  cotton.  Verdict  for  the  importer 
as  to  the  mosquito  net  and  Hambiu'g  net  and  sustaining  the  collector  as  to  the 
other  importations. — Claflin  v.  Robertson  (C.  C),  38  Fed.  Rep.,  92. 

Trimmings,  Hat  and  Bonnet. — Trimmings  of  various  styles  and  materials, 
some  composed  entirely  of  silks,  some  chiefly  of  silk,  some  chiefly  of  metal,  and 
some  being  a  combination  of  both  silk  and  metal,  used  exclusively  or  chiefly 
for  hat  or  bonnet  trimming  and  not  suitable  nor  used  to  any  appreciable  extent 
for  any  other  purpose,  are  dutiable  as  hat  trimmings  and  not  as  manufactures 
of  silk  or  metal. 

Whether  the  goods  were  trimmings  used  exclusively  or  chiefly  in  the  making 
and  ornamentation  of  hats,  bonnets,  or  hoods  was  a  question  for  the  determina- 
tion of  the  jury,  and  it  was  error  in  the  trial  court  to  instruct  otherwise. — 
Walker  v.  Seeberger,  149  U.  S.,  541. 


804  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Silk  Laces. — Tlio  term  "silk"  before  "silk  vostiriKS,  laces,  etc.,"  in  the 
absence  of  any  other  consideration  than  tlie  terms  of  the  statute,  the  words 
"silk  laces"  embrace  all  laces  made  of  silk;  and  to  restrain  or  limit  this  mean- 
ing it  is  not  enouf^h  to  say  that  in  commerce  a  tiling  includetl  in  the  general 
desij;nation  is  usually  or  universally  spoken  of  by  its  si)eci(ic  particular  name. 

I'roof  that  silk  lace  is  known  in  trade  as  "  hl.ick  tliread  lace"  does  not  take 
it  out  of  the  duty  laid  upon  it  lus  "  silk  lace  "  and  sul)j('ct  it  to  a  duty  as  thread 
lace. 

Unless  the  goods  themselves  were  specifically  known  as  "thread  lace"  to 
distinguish  them  from  other  laces  made  of  silk  (in  which  case  Congress  must 
be  presumed  to  recognize  the  distinction)  they  were  dutiable  at  GO  per  cent  as 
silk  laces.— Jaffray  v.  3Iurphy  (19  Int.  Rev.  Rec,  143),  13  Fed.  Cas.,  285. 

Silk  Veils. — The  term  "  silk  veils,"  in  the  al)sence  of  any  otlier  language, 
includes  all  veils  made  of  silk,  an<l  the  presumption  is  tliat  "crape  veils,"  being 
manufactures  of  silk,  are  embraced  within  the  term  "  silk  veils." 

But  if  it  be  shown  that  in  trade  and  commerce  "crape  veils"  are  not  "silk 
veils,"  that  is,  are  contradistinguished  from  "  silk  veils."  and  are  commercially 
known  as  different  articles  from  "  silk  veils,"  and  that  the  term  "  crape  veils  " 
is  a  distinctive  term  which  distinguishes  the  article  called  by  that  name  from 
a  silk  veil,  then  the  term  "  silk  veil  "  fails  to  designate  a  crape  veil,  and  crape 
veils  are  dutial)le  as  manufactures  of  silk. — Morrison  v.  Arthur  (13  Blatchf., 
104;  2-J  Int.  Rev.  Rec,  10),  17  Fed.  Cas.,  833. 

359.  Chamois  skins,   15  per  centum   ad   valorem;   pianoforte,   piano- 
1913     forte   action,   enameled    upholstery    leather,    and   glove   leathers,   10   per 
centum  ad  valorem. 

451.  *     *     *     chamois    skin,    20    per    centum    ad    valorem;     *     *     * 
1909     pianoforte  leather  and  pianoforte-action   leather,   and   glove  leather,   20 
per  centum  ad  valorem ;     *     *     *, 

438.  *     ♦     *     chamois     *     *     *     skins     *     *     *     not  specially  provided 
1897    for  in  this  Act,  20  per  centum  ad  valorcMn;     ♦     *     *     piunoforte  leather 
and  pianofort^i-action  leather,  35  per  centmn  ad  valorem ;     *     *     *_ 

341.  *     *     *     chamois     *     *     *     skins    not    specially    enumerated    or 

1894    provided  for  in  this  Act,  20  i)er  centum  ad  valorem  ;     *     *     *     pianoforte 

leather  and  pianoforte-action  leather,  20  per  centum  ad  valorem  ;     *     *     * 

456.  *     *     *     chamois     *     *     *     skins    not    specially   enunu>rated    or 

1890    provided  for  in  (his  Act,  20  per  centum  ad  valorem;     *     *     *;  pianoforte 

leather  and  i)ianuforte-action  leather,  35  per  centum  ad  valorem  ;     *     *     *. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Cru.st  Chamois  Skins. — Merchandise  classified  as  chamois  skins  under  para- 
graph 359  was  claimed  dutiable  as  glove  leather  under  the  same  paragraph. 
Protest  overruled.    G.  A.  7425  (T.  D.  33143)  noted.— Ab.  38057. 

Chamois  Skins  (invoiced  as  glove  leather,  natui'al  dole  :ind  white  dole) 
which  have  been  subjected  to  a  special  treatment  to  fit  them  for  use  as  glove 
leather,  such  treatment  being  shown  to  render  them  not  adaptable  in  a  com- 
mercial sense  to  any  of  the  other  uses  to  which  chamois  skins  areconnnercially 
put,  are  dutiable  as  "glove  leathers"  nnd  not  ms  "chamois  skins"  (par.  359). — 
U.  S.  V.  Stiner  &  Sou  (Ct.  Cust.  Api.ls.),  T.  D.  37105;  (G.  A.  7934)  T.  D.  36.5.57 
affirmed. 


SCHEDULE    N SUNDRIES.  805 

Glove  Leather. — Split  sheepskin  flesliers,  tanned  by  the  acid  or  formaldehyde 
process,  specially  finished  for  use  in  the  making  of  gloves,  and  generally  used 
for  that  purpose,  are  classifiable  as  glove  leathers,  and  under  the  eo  nomine  pro- 
vision therefor  in  paragraph  359  are  assessable  with  duty  accordingly.  G.  A. 
7075  (T.  D.  30799)  cited  and  distinguished.— T.  D.  34861  (G.  A.  7621), 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Chamois  Skins. — Sheepskins  split  and  dressed  as  chamois  skins  are  not 
dutiable  under  the  provision  for  split  leather  in  paragraph  450.  Such  skins 
bought  and  sold  uniformly  in  the  commerce  of  the  United  States  as  chamois 
skins  are  dutiable  under  the  eo  nomine  provision  therefor  under  paragraph 
451.— T.  D.  30799   (G.  A.  7075). 

Crust  Chamois  Skins. — Crust  chamois  skins  finished  ready  for  use  in  clean- 
ing automobiles,  carriages,  harness,  and  windows,  and  known  commercially  as 
chamois  skins,  are  dutiable  at  the  rate  of  20  per  cent  ad  valorem  under  the 
special  eo  nomine  provision  in  paragraph  451.  G.  A.  7365  (T.  D.  32526)  cited 
and  modified  accordingly.— T.  D.  33143   (G.  A.  7425). 

Face  Chamois. — These  pieces  of  chamois  or  chamois  skin,  the  terms  being 
interchangeable,  have  not  become  manufactures  of  leather  by  being  cut  into  par- 
ticular sizes  and  by  having  their  edges  scalloped.  They  remain  chamois  or 
chamois  skin  and  were  dutiable  as  such  under  paragraph  451. — U.  S.  v.  Ameri- 
can Express  Co.  (Ct.  Cust.  Appls.),  T.  D.  34170;  (G.  A.  Ab.  32774)  T.  D.  33578 
affirmed. 
Glove  Leather. 

Dressed  Lambskins. — Dressed  lamb  and  kid  skins  finished  so  as  to  be  suit- 
able for  making  gloves  might  be  designated  as  either  "  lambskins  dressed  and 
finished"  or  as  "glove  leather";  but  as  the  last  is  the  more  specific  designation" 
it  must  prevail,  and  the  more  certainly  since  otherwise  it  would  be  to  deny  any 
significance  to  "  glove  leather  "  in  the  law.  The  importation  is  not  dutiable  as 
sheep  and  goat  skins  (including  lamb  and  kid  skins)  dressed  and  finished  under 
paragraph  451,  nor  as  grain,  split,  or  buff  leather  under  paragraph  450,  but  is 
dutiable  as  glove  leather  under  paragraph  451. — Stiuer  et  al.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  31550;  (G.  A.  7064)  T.  D.  30766  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Chamois  Skins — Punctuation. — Chamois  skins,  dry-salted,  untanned,  and 
with  the  hair  on,  are  free  of  duty  under  paragraph  664  as  "  skins  of  all  kinds 
raw,"  and  are  not  dutiable  at  20  per  cent  under  paragraph  438.  The  last  phrase 
of  paragraph  664,  "  not  specially  provided  for  in  this  Act,"  qualifies  only  the 
word  "  hides "  immetliately  preceding  it,  and  not  the  words  "  skins  of  all 
kinds."  Commonwealth  v.  Kelley  (177  Mass.,  221;  58  N.  E.,  691).— T.  D.  24550 
(G.  A.  5370). 

360.  Bags,  baskets,  belts,  satchels,  cardcases,  pocketbooks,  jewel 
boxes,  portfolios,  and  other  boxes  and  cases,  made  wholly  of  or  in  chief 
value  of  leather  or  parchment,  not  jewelry,  and  manufactures  of  leather 
iQ|o  or  parchment,  or  of  which  leather  or  parchment  is  the  component  mate- 
rial of  chief  value,  not  specially  provided  for  in  this  section,  30  per 
centum  ad  valorem  ;  any  of  the  foregoing  permanently  fitted  and  fur- 
nished with  traveling,  bottle,  drinking,  dining,  luncheon,  and  similar  sets, 
35  per  centum  ad  valorem. 


1897 


806  DIGEST   OF   CUSTOMS   DECISIONS. 

452.  Baps,  baskets,  belts,  satchels,  cardcases,  pocketbooks.  jewel 
boxes,  portfolios,  and  other  boxes  and  cases,  made  wholly  of  or  in  chief 
value  of  h'atlier,  not  Jewelry,  and  manufactures  of  leather,  or  of  which 
1909  leather  is  the  component  material  of  chief  value,  not  specially  provided 
for  in  this  section,  40  per  centum  ad  valorem;  any  of  the  forejioinj:  per- 
mauetuiy  fitted  aiKl  furnished  with  travelinj;,  bottle,  driukiny,  dininjj;  or 
luncln'on,  and  similar  sets,  50  per  centum  ad  valorem. 

450.  Manufactures  of  leather,  finished  or  unfinished,  *  *  *  or  of 
which  these  substances  or  either  of  them  is  the  component  m;iterial  of 
chief  value,  not  specially  provided  for  in  this  Act,  *  *  *  35  per 
centum  ad  valorem. 

353.  Manufactures  of  leather,     *     *     *     or  of  which  these  substances 

1894    or  either  of  them  is  the  component  material  of  chief  value,  all  of  the 

above  not  specially  provided  for  in  this  Act,  30  per  centum  ad  vahirem. 

401.  ^Manufactures  of  leather,     *     *     *     qj.  of  ^vhich  these  substances 

1890    or  either  of  them  is  the  component  material  of  chief  value,  all  of  the 

above  not  specially  provided  for  iu  this  Act,  35  per  centum  ad  valorem. 

403.  All  manufactures  and  articles  of  leather,  or  of  which  leather  shall 
1883     bo  .-1  coniiHinent  part,  not  specially  enumerated  or  provided  for  in  this 
Act,  30  per  centum  ad  valorem. 

DECISIONS  UNDEIl  THE  ACT  OF  1913. 

Leather  Cue  Tips. 

Manufactuue  of  Leather. — T.«ather  cue  tips  are  a  manufacture  of  leather, 
citing  Tilge  &  Co.  v.  U.  S.  (3  Ct.  Gust.  Appls.,  97;  T.  D.  32300)  and  Devoy  v. 
U.  S.  (3  Ct.  Cast.  Appls.,  444;  T.  D.  33034).— Brunswick-Balke-Collender  Co.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  3G422;  application  for  rehearing  (T.  D.  30253) 
denied. 

Cue  tips,  made  by  cutting  with  a  round  stamp  a  sheet  of  soft  and  a  sheet  of 
hard  leather  glued  together,  most  of  them  having  the  soft-leather  side  rounded 
on  the  lathe,  are  too  far  advanced  in  condition  to  be  admissible  free  under  para- 
graph 530  as  "  leather  not  specially  provideil  for  and  leather  board  or  com- 
pressed leather."  Since  they  are  a  manufacture  of  leather,  they  are  more  spe- 
cifically provided  for  by  paragraph  360  as  such  than  by  paragraph  385  as  a 
manufacture  not  specially  provided  for.  and,  in  accordance  with  the  administra- 
tive practice  under  the  tariff  act  of  1909,  sanctioned  by  reenactment  in  the  act 
of  1913,  they  are  so  dutiable.— Brunswick-Balke-Collender  Co.  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  36253;  G.  A.  Abs.  38595  and  38865  afiirmed. 

Strips  of  Leather  designed  to  be  manufactured  into  picker  straps  are  not 
dutiable  as  manufactures  of  leather  under  paragrai)h  300,  or  as  nonenumerated 
articles  manufactured  in  part  under  paragraph  385.  They  are  free  of  duty  as 
"  leather,"  paragraph  530.  Bahnsen  &  Co.  v.  U.  S.  and  U.  S.  v.  Bahnsen  &  Co. 
(7  Ct.  Cust.  Appls.;  T.  D.  36902),  decided  concurrently  herewith,  followed. 
Nnote  Koken  Barbers'  Supply  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  30966.— 
Heusel,  Bruckmann  &  Lorbacher  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36963;  (G.  A. 
7855)  T.  D.  36164  reversed. 

Leather  Cups. — Sole  leather  in  the  form  of  a  cup  ready  for  use  was  held 
properly  classified  as  a  manufacture  of  leather  under  paragraph  360. — Ab. 
37561. 

Leather  Pieces  for  Use  on  Friction  Clutches  of  Textile  Machine. — The 
merchandise  was  assessed  with  duty  at  the  rate  of  30  per  cent  ad  valorem  under 
paragraph  360  as  manufactures  of  leather. 

It  appears  from  the  testimony  of  the  witness  called  on  behalf  of  the  importers 
that  the  pieces  of  leather  in  question  are  used  on  friction  clutches  of  a  textile 
machine  called  a  spinning  mule.     They  are  cut  into  forms  ready  for  such  use 


SCHEDULE    N SUNDRIES.  807 

with  the  exception  of  trimming  and  fastening  to  the  clutch,  and  they  can  not 
be  advantageously  used  for  any  other  purpose.  The  evidence  tends  to  support 
the  collector's  classification,  and  we  therefore  affirm  his  action. — Ab.  380SG. 

Leather  Strips. — Pieces  of  leather  9  to  18  inches  in  length,  ready  to  be  cut  and 
attached   to  wheels,   forming  a  polishing  surface  for  cutlery,   classified   as   a 
manufacture  of  leather  under  paragraph  360,  were  claimed  free  of  duty  as 
leather  not  specially  provided  for  (par.  530).    Protest  overruled. — Ab.  37G86. 
I'ocket  Sets  and  Desk  Sets. 

Small  leather  eases,  appropriate  to  be  carried  in  the  vest  pocket,  fitted  with 
pocketknives,  penknives  or  erasers,  nail  files,  wooden  lead  pencils,  and  scissors 
(singly  or  in  various  combinations),  are  not  specially  designed  or  intended  for 
the  use  of  the  traveler  and  are  not  duitable  as  cases  fitted  with  traveling  sets 
under  paragraph  360. — United  States  v.  Cross  Co.  (4  Ct.  Cust.  Appls.,  274 ; 
T.D.  33489).  They  are  dutiable  as  "  articles  *  *  *  designed  to  be  *  *  * 
carried  on  or  about  the  person"  under  paragraph  356. — Hensel  v.  U.  S.  (6  Ct. 
Cust.  Appls.,  162;  T.  D.  35434).  In  view  of  concession  by  counsel  that  the  cases 
and  contents  shall  be  treated  as  entireties,  the  question  of  segregation  and 
separate  dutiability  is  not  considered. 

Small  leather  cases,  fastening  with  metal  clasps,  fitted  with  various  toilet 
implements  and  preparations,  invoiced  as  "  pocket  toilets,  leather,"  are  dutiable 
under  paragraph  360,  as  leather  cases  fitted  and  furnished  with  traveling  and 
similar  sets. 

A  desk  set  consisting  of  a  long  pair  of  shears  and  a  letter  opener  in  a  sort  of 
leather  scabbard  is  dutiable  as  a  nonenumerated  metal  article  not  plated  with 
gold  or  silver,  under  paragraph  167. — U.  S.  v.  Gliick  &  Sons  et  al.  (Ct.  Cust. 
Appls.),  T.  D.  37160;  (G.  A.  7832)  T.  D.  36190  modified. 

Slippers  and  Bag — Traveling  Sets. — The  merchandise  in  this  case  consists 
of  soft  slippers  made  of  leather  and  cotton  or  silk,  leather  chief  value.  The 
slippers  are  folded  and  contained  in  a  bag  or  pouch  of  the  same  material.  They 
were  assessed  as  fitted  leather  cases  under  paragraph  360  at  35  per  cent. 

The  claim  that  the  slippers  and  the  bag  should  be  treated  as  separate  articles 
for  duty  purposes  was  decided  by  this  board  in  H.  S.  Tavshanjian's  case. — Ab. 
88153. 

While  it  seems  a  little  unusual  to  call  a  pair  of  slippers  a  "  set,"  the  question 
is  no  longer  an  open  one.  (Ct.  Cust.  Appls.,  U.  S.  v.  Mark  Cross  Co.  (4  Ct. 
Cust.  Appls.,  274;  T.  D.  33489).  AVhile  slippers  were  not  among  the  many  arti- 
cles that  were  before  the  court  in  that  case,  the  reasoning  and  argument  of  the 
court  squarely  applies  to  them. — Ab.  38319. 

Fitted  Leather  Cases. — Wicker  baskets  containing  sewing  sets  were  held 
dutiable  under  the  first  provision  of  paragraph  360.  Ab.  33671  (T.  D.  33763) 
followed.— Ab.  36822. 

Work  baskets  made  in  chief  value  of  leather  were  held  dutiable  at  30  per  cent 
ad  valorem  under  paragraph  360.  Ab.  36822  (T.  D.  34889)  followed.— Ab. 
38321. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Belting — Leather  Cut  to  Form — Distiction. — Strips  of  leather  belting, 
made  by  gluing  together  pieces  of  leather  cut  to  lengths  of  about  4  feet  and  so 
beveled  as  to  give  to  the  strips  a  uniform  thickness  when  the  several  pieces 
have  been  permanently  joined  together,  are  not  belting  leather  cut  to  form 
and  dutiable  under  paragraph  451.  They  are  a  manufacture  of  leather  and 
dutiable  as  such  under  paragraph  452.     Belting  leather  is  a  particular  kind 


808  DIGEST   OP   CUSTOMS   DECISIONS. 

of  It'iither  from  \vlii<h  tx^ltins  is  made;  U'uthor  cut  in  fonn  is  loatlxT  cut  to 
shape,  but  not  so  far  advanced  as  to  constitute  a  finislicd,  conii)leted  manufac- 
ture ready  for  use.  The  mercliandise  at  bar  is  bcltint,'  leather,  cut  to  form, 
and  so  far  advancetl  as  to  form  lu'lting,  a  finished  product. — U.  S.  v.  Theodor 
Kundtz  (Ct.  Cu.st.  Appls.),  T.  D.  8G120;  G.  A.  Ab.  38115  n-versed. 

Pitted  Leather  Cases. — Leather  rolls  eontaininu'  military  brushes  held  prop- 
erly classified  as  fittetl  leather  ca.ses  under  para^rajih  452. — Ab.  .'50.S17  (T.  D. 
33031). 

Library  or  desk  sets  consisting  of  leather  sheaths,  sci.ssors,  and  letter  open- 
ers, metal  chief  value,  which  were  classified  as  fitted  leather  cases  under  para- 
graph 452,  were  held  dutiable  as  manufactures  of  metal  (par.  1U9). — Ad.  284G1 
(T.  D.  32507). 

Traveling  Sets. — The  terra  "  set,"  as  used  in  paragraph  452,  is  emjiloyed 
there  in  its  popular  rather  than  in  its  strict  etymological  sense,  and  it  is  prop- 
erly to  be  taken  as  meaning  two  or  more  articles. 

Any  combination  of  toilet  articles  comes  within  the  definition  of  "traveling 
set,"  provided  they  are  made  up  to  be  carried  by  the  traveler  and  are  designed 
for  the  toilet  or  for  the  care  of  his  per.son  or  clothing  while  traveling.  Articles 
not  so  designed  are  not  traveling  sets. 

The  flat  leather  cases  for  men,  fitted  to  be  carrie<l  in  the  vest  pocket,  and 
containing  a  nail  file,  knife  blade,  lead  pencil,  buttonhook,  and  metal  holders 
for  the  several  implements  are  not  specially  designed  or  intended  for  the  use 
of  the  traveler.  For  the  same  reason  they  are  not  cas(»s  fitted  with  sets  similar 
to  traveling  sets. — U.  S.  v.  Mark  Cross  Co.  (Ct.  Cust.  Appls.),  T.  D.  33489; 
(Ab.  20847)  T.  D.  32842  afHrm'ed  as  to  part  and  reversed  as  to  part. 

Foot  Muffs  or  foot  warmers  made  principally  of  leather,  metal,  and  wool, 
leather  being  the  component  material  of  chief  value,  are  subject  to  duty  at  the 
rate  of  40  per  cent  ad  valorem  as  manufactures  of  leather  under  the  provision 
of  paragraph  452.— T.  D.  337G1   (G.  A.  7495). 

Hat  Sweats. — If  it  were  an  original  proposition  for  consideration  here  there 
would  be  some  difficulty  in  holding  that  by  the  proviso  to  paragraph  451  it  was 
the  legislative  intention  to  exclude  from  the  operation  of  that  proviso  all  forms 
cut  from  leather  which  were  finished  manufactured  articles.  However,  the 
kindred  clause  in  previous  legislation  received  a  settled  construction,  the  recent 
enactment  must  be  taken  as  an  enactment  in  view  of  that  construction,  and  the 
importation  is  accordingly  dutiable  as  manufactures  of  leather  under  paragraph 
452.— Tilge  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  323G0;  (G.  A,  Ab.  25192) 
T.  D.  31450  aflJirmed. 

Pieces  of  leather  dressed  and  finished,  cut  to  size  and  shape,  adapted  for 
immediate  insertion  into  mcm's  hats  as  hat  sweats,  are  completed  manufactured 
articles  and  not  dutiable  under  paragraph  451  as  "  leather  cut  into  forms,  suit- 
able for  conversion  into  manufactured  articles."  Held,  there  being  no  eo 
nomine  provision  for  hat  sweats  in  the  act  of  1909,  that  such  articles  are  duti- 
able under  paragraph  4.52  as  manufactures  of  leather.— T.  D.  31742  (G.  A.  7245). 

Leather  Belting  and  Laces. — Old  and  u.sed  leather  belting  and  oak-tanned 
laces  for  the  same,  which  were  classified  as  manufactures  of  leather  under 
paragraph  452,  were  claimed  to  be  dutiable  as  belting  leather  (par.  451)  or  as 
grain  leather  (par.  450). 

The  provision  under  which  the  5  per  cent  rate  is  claimed  contemplates  only 
leather  suitable  for  making  belts,  whereas,  according  to  the  appraiser's  state- 
ment, the  merchandise  in  question  consists  of  belts  that  have  been  made  and 
already  used  as  such  together  with  the  laces  which  go  thei-ewith.  On  this 
uncontradicted  statement  of  the  ai)i)raiser  we  think  the  collector's  assessment 


SCHEDULE   N SUNDKIES.  809 

of  duty  was  in  accord  with  the  law,  and  tlie  protest  is  therefore  overruled. — 
Ab.  27738  (T.  D.  32274). 

Leather  Book  Backs. — These  book  backs  are  not  mere  leather  hut  new 
articles  evolved  from  leather,  bearing  a  distinctive  name,  and  so  processed 
that  they  are  not  only  definitely  and  finally  committed  to  a  specific  purpose,  but 
they  are  expressly  found  to  be  fitted  for  no  other.  They  were  properly  assessed 
as  manufactures  of  leather  under  paragraph  452.  Tilge  &  Co.  v.  U.  S.  (3  Ct. 
Cust.  Appls.,  97;  T.  D.  32360).  Knauth,  Nachod  &  Kuhue  (T.  D.  30085)  dis- 
tinguished.—Devoy  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33034;  (G.  A.  7331)  T.  D. 
32282  affirmed. 

Leather  Cases  containing  one  bottle  each  held  dutiable  as  manufactures  of 
leather.    Ab.  25517  (T.  D.  31568)  followed.— Ab.  30308  (T.  D.  32905). 

Brushes  and  leather  ca.ses  held  properly  classified  as  fitted  traveling  sets 
under  paragraph  452.— Ab.  30157  (T.  D.  32873). 

Leather  cases  imported  empty,  but  fitted  to  contain  brushes,  flasks,  and  other 
articles  which  are  separately  specified  on  the  same  invoice,  and  bearing  num- 
bers by  which  they  may  be  readily  assembled,  are  cases  "  permanently  fitted 
and  furnished"  within  the  meaning  of  paragraph  452. — T.  D.  30688  (G.  A. 
7036). 

Nails  With  Leather  Heads. — The  evidence  does  not  show  the  nails  of  the 
importation  are  wrought  iron  or  steel,  and  the  return  of  the  appraiser  shows 
them  to  be  in  chief  value  of  leather.  They  are  dutiable  under  paragraph  452. 
Vantine  v.  U.  S.  (T.  D.  33124).— Richard  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  33481;  (G.  A.  Ab.  30211)  T.  D.  32884  and  (G.  A.  Ab.  30460)  T.  D.  32943 
afl!irmed. 

Outfit  of  Tools  for  an  Automobile. — Leather  eases  fitted  with  an  assort- 
ment of  tools,  consisting  of  a  screw  driver,  saw,  file,  and  small  blades,  for  which 
a  single  handle  suffices  when  used,  are  not  dutiable  under  section  452  as  a 
"  traveling  set,"  but,  adapted  and  intended  for  emergencies  only,  they  are  duti- 
able as  articles  made  wholly  or  in  part  of  metal  under  paragraph  199 — U.  S.  v. 
Ovington  Bros.  &  Co.  (Ct.  Cust.  Appls),  T.  D.  32163;  (G.  A.  Ab.  24618)  T.  D. 
31236  affirmed. 

Shopping  Bags — Pitted  Leather  Bags.^ — They  are  in  chief  value  of  leather, 
and  on  the  inside  is  a  pocket  extending  all  the  way  across  each  bag.  Into  this 
pocket  are  loosely  dropped,  for  the  convenience  of  the  person  using  the  b;ig,  a 
powder  puff,  a  small  mirror,  and  purse.  Neither  of  these  articles  is  fitted  into 
special  receptacles  in  the  interior  of  the  bag.  The  claim  for  duty  at  the  rate  of 
40  per  cent  ad  valorem  as  manufactures  in  chief  value  of  leather  is  sustained. — 
Ab.  27716  (T.  D.  32244). 

Traveling  Sets. — There  is  no  evidence  here  to  overcome  the  presumption  in 
favor  of  the  collector's  classification  and  as.sessraent.  It  is  not  made  to  appear 
that  no  manicure  sets  whatever,  together  with  the  leather  cases  or  holders 
thereof,  mentioned  in  paragraph  452  could  constitute  a  traveling  or  other  simi- 
lar set  within  the  meaning  of  the  last  clause  of  that  paragraph,  and  this  could 
not  be  assumed  as  a  matter  of  law. — U.  S.  v.  Arnold  &  Co.  (Ct.  Cust.  Appls.), 
T.  D.  33267;  (G.  A.  Ab.  28370)  T.  D.  32488  reversed. 

Tourist  or  Writing  Cases. — The  included  penholder,  lead  pencil,  and  lead- 
pencil  holder  of  the  importation,  when  put  up  or  assembled  in  a  form  which 
permits  of  their  being  conveniently  carried  by  a  traveler  as  a  part  of  the  bag- 
gage to  which  he  has  daily  access,  may  be,  and  properly  are,  designated  as  trav- 
eling sets.  They  were  dutiable  as  such  under  paragraph  452.  U.  S.  v.  Mark 
Cross  Co.  (4  Ct.  Cust.  Appls.,  274;  T.  D.  33489).— U.  S.  v.  Bartley  Bros.  & 
Hall  (Ct.  Cust.  Appls.),  T.  D.  34441;  (G.  A.  Ab.  33671)  T.  D.  33763  reversed. 


810  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDEU  THE  ACT  OF  1897. 

Headed  Leather  lia^s. — Bags  in  chief  value  of  Iciitlier  but  in  part  of  beads 
are  more  spe<--ificully  enumerated  as  "  articles  in  part  of  beads,"  under  para- 
graph 408,  than  as  immufactures  of  which  leather  "  Is  the  component  material 
of  chief  value,"  under  paragraph  450. — U.  S.  v.  Guthman  et  al  (C.  C. ),  T.  D. 
28541;  Ab.  147G5  (T.  D.  28036)  reversed. 

Drawing  Card.s. — Articles  classified  as  card  clothing  by  similitude  under 
paragraph  14G,  tariff  act  of  1897,  were  claimed  to  be  dutiable  as  nianufacturcis 
of  metal  under  paragraph  193. 

The  goods  here  in  question  are  drawing  cards  made  of  leather  ami  met.al, 
use<3  for  combing  and  straightening  human  hair  in  the  process  of  manufacturing 
wigs,  braids,  etc. 

Though  the  merchandise  is  not  the  card  clothing  of  conimerce,  it  has  been 
so  cla.ssihed  by  similitude,  uiunindful  of  the  fact  that  tlie  components  of  chief 
value  are  provide<J  for  by  the  tariff.  In  an  unpublished  decision  of  the  board, 
datetl  Sei)tember  20,  1898,  in  the  matter  of  protest  25009/-7()35,  metal  and 
leather  drawing  cards  of  the  kind  here  In  question  were  held  dutiable  under 
paragraph  353,  tariff  act  of  1894,  as  nianufacturi'S  in  chief  value  of  leather. 
A  similar  article  imported  with  an  attachment  in  the  shape  of  :i  wooden 
handle,  and  known  as  "  wool  cards,"  was  passed  on  by  the  board  in  Ab.  7533 
(T.  D.  26637),  and  hold  dutiable  at  35  per  cent  under  paragraph  4.50,  tariff 
act  of  1897,  as  a  manufacture  in  chief  value  of  leather.  We  liold  in  this  case 
that  the  merchandise  is  properly  dutiable  under  paragraph  4.50. — Ab.  22434 
(T.  D.  30224). 

Furnished  Toilet  Cases. — Held,  as  to  metal-toppe<l  glass  bottles  in  fancy 
leather  cases,  that  they  do  not  with  the  cases  constitute  entireties,  but  that 
the  bottles  and  cases  are  separately  classifiable  for  the  assessment  of  duty. 
U.  S.  V.  Dieckerlioff  (160  Fed.  Uep.,  449;  T.  D.  28716),  G.  A.  6780  (T.  D.  29097) 
followed;  G.  A.  6569  (T.  D.  2S04G)   overruled.— T.  D.  29481   (G.  A.  68.52). 

Hat  licatliers,  similar  to  those  covered  by  G.  A.  2904,  dutiable  at  35  per  cent 
ad  valorem  under  paragraph  450  as  manufactures  of  leather. — T.  D.  19417 
(G.  A.  4156). 

Leather  Rags  Containing  Opera  Glasses,  etc. — Expensive  leather  bags 
severally  fitted  with  an  oi)era  glass,  a  fan,  and  other  articles  designed  for  use 
by  theater  and  opera  goers  are  not  dutiable  as  entireties  at  the  rate  applicable 
to  the  component  mat(?rial  of  chief  value  therein.  The  several  articles  compos- 
ing the  bags  and  their  contents  should  be  segregated  for  the  purposes  of  classi- 
fication, and  duty  assessed  thereon  under  the  various  tariff  provisions  there- 
for.    U.  S.  V.  Dieckerhoff  (T.  D.  28716)  cited.— T.  D.  29142  (G.  A.  6786). 

Leather  Cut  Into  Forms. — Small  rectangular  pieces  of  leather,  deliberately 
cut  to  a  uniform  size,  for  u.se  as  backs  of  books  are  subject  to  the  provision  in 
paragraph  4.38  that  "  leather  cut  into  forms,  suitable  for  conversion  into  manu- 
factured articles,  shall  be  classified  as  manufactures  of  leather." — T.  D.  30085 
(G.  A.  6939). 

Leather  Heel  Lifts. — Pieces  of  leather  cut  to  size,  ready  for  use  in  making 
heels  for  shoes,  are  manufactures  of  leather  under  paragrai)h  450. — Ab.  1.5070 
(T.  D.  28233). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Leather  Swcathands  for  Hats,  in  a  completed  condition,  suitable  for  use 
as  hat  sweatbands  without  further  process  of  manufacture,  are  dutiable  as 
maiuifactures  of  leather,  not  specially  provided  for,  under  pai'agrapli  353,  and 


SCHEDULE   N SUNDRIES.  811 

not  as  "  leather  cut  into  forms  suitable  for  conversion  into  manufactured  arti- 
cles," under  paragraph  342.  In  re  Schorestene  (G.  A.  2904)  and  Schorestene  v. 
U.  S.  (suit  2155,  no  opinion)  followed.— T.  D.  23349  (G.  A.  5019). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Coverings;  Leather  Cases  for  Opera  Glasses. — Leather  cases  containing 
opera  gralles  (dutiable  under  par.  462),  are  not  dutiable  as  manufactures  of 
leather,  but  at  the  rate  assessed  on  the  glasses. — T.  D.  14949  (G.  A,  2578). 

Needle  Books. — Leather  needle  cases  furnished  with  needles,  invoiced  as 
entireties,  are  dutiable  with  their  contents  (leather  being  chief  value)  asl  manu- 
factures of  leather.— T.  D.  12107  (G.  A.  969). 

Sachets  Not  Toilet  Preparations. — Sachets  consisting  of  a  perfumed  powder 
put  up  in  small  bags  made  of  dressed  skins  (leather  chief  value)  are  duti^btc 
as  manufactures  of  leather  and  not  as  toilet  preparations  nor  as  dressed  skins. — 
T.  D.  35150  (G.  A.  2676). 

361.  Gloves,  not  specially  provided  for  in  this  section,  made  wholly 
or  in  cliief  value  of  leather,  whether  wholly  or  partly  manufactured,  shall 
^^^^    pay  duty  at  the  following  rates,  the  lengths  stated  in  each  case  being  the 
extreme  length  when  stretched  to  their  full  extent,  namely : 

453.  Gloves  made  wholly  or  in  part  of  leather,  whether  wholly  or  partly 
manufactured,  shall  pay  duty  at  the  following  rates,  the  lengths  stated 
1909  .j^  each  case  being  the  extreme  length  when  stretchetl  to  their  full  extent, 
namely : 

439.  Gloves  made  wholly  or  in  part  of  leather,  whether  wholly  or  partly 
manufactured,  shall  pay  duty  at  the  following  rates,  the  lengths  stated 
in  each  case  being  the  extreme  length  when  stretched  to  their  full  extent, 
namely : 

343.  Gloves  made  wholly  or  in  part  of  leather,  whether  wholly  or  partly 
manufactured,  shall  pay  duty  at  the  following  rates,  the  lengths  stated 
in  each  case  being  the  extreme  length  when  stretched  to  their  full  extent, 
namely : 

458.  Gloves  of  all  descriptions,  composed  wholly  or  in  part  of  kid  or 
other  leather,  and  whether  wholly  or  partly  manufactured,  shall  pay  duty 
at  the  rates  fixed  in  connection  with  the  following  specified  kinds  thereof, 
1890  f(jyrteen  inches  in  exti'eme  length  when  stretched  to  the  full  extent,  being 
in  each  case  hereby  fixed  as  the  standard,  and  one  dozen  pairs  as  the 
basis,  namely ;     *     *     * 

1883         (No  corresponding  provision.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Gloves — Excessive  Length. — By  actual  measurement  the  sample  is  14i 
inches  in  length.  Protestants  rely  upon  the  ruling  in  Ab.  17755  (T.  D.  2S634) 
and  the  decision  of  the  circuit  court  of  appeals  affirming  the  board's  conclusion. 
U.  S.  V.  Mayer  (175  Fed.  Rep.,  903;  T.  D.  30209).  It  does  not  follow  that 
because  one-eighth  of  1  inch  or  even  one-half  of  1  inch  in  excess  is  to  be  treated 
as  adding  no  additional  sale  value  to  the  glove  that  the  same  may  be  true  of  an 
excess  of  seven-eighths  of  1  inch.  The  excess  in  this  case  is  too  great  to  be 
disregarded.— Ab.  23198  (T.  D.  30585). 

Gloves  in  Part  of  Leather  dutiable  under  the  appropriate  paragraphs  of  the 
tariff  act  of  August  5,  1909,  for  leather  gloves,  although  leather  is  not  the  ele- 
ment of  chief  value.— Dept.  Order  (T.  D.  32833). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Slight  Excess  in  Length  Over  Dividing  Line. — Imported  gloves  exceeded 
the  statutory  length  by  three-sixteenths  to  one-half  inch,  but  this  excess  was 


812  DIGEST   OP   CUSTOMS    DECISIONS. 

acoulental  and  did  ii<it  :in\'«t  tho  value  nor  rosull  in  any  advantapo  to  buyer 
or  seller.  Jlcld  that  such  excess  is  nef^lij^ihle  and  should  not  cliaiifie  the 
classification  of  the  gloves,  notwithstandin;^  the  provision  in  paraj^raph  439 
that  trloves  shall  be  measured  according  to  their  "extreme  length  when 
stretched  to  their  full  extent."— U.  S.  v.  Mayer  (C.  C.  A.),  T.  D.  301iU9;  T.  D. 
29350  (C.  C.)  and  Ab.  17755  (T.  D.  2SG34)  aflirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Gloves;  Misrepresentations  in  Invoice. — Gloves  imported  of  four  different 
kinds  and  in  each  line  of  the  invoice  the  gloves  were  described  as  of  a  grade 
below  the  actual  class  or  kind  to  which  they  belonged.  The  collector  assessed 
$5  i)er  dozen  pairs  for  misrepresentation  in  the  invoice.  lIcUl  not  to  be  a  mani- 
fest clerical  error  and  the  duty  to  have  been  correctly  assessed. — T.  D.  14G86 
(G.  A.  2408). 


1913 


302.  Men's,  women's,  or  children's  "glace"  tinish,  Schmaschen  (of 
sheep  origin),  not  over  fourteen  inches  in  length,  .$1  per  dozen  pairs; 
over  fourteen  inches  in  length,  25  cents  additional  per  dozen  pairs  for 
each  inch  in  excess  of  fourteen  inches. 

454.  Women's    or    children's    "  glac6 "    finish,    Schmaschen     (of    sheep 

origin),    not    over    fourteen    inches    in    length,    $1.25    per    dozen    pairs; 

1«J09    ^^'^^  fourteen  inches  and  not  over  seventeen  inches  in  length,  .$2.25  per 

dozen  pairs ;  over  seventeen  inches  in  length,  $2.75  per  dozen  pairs ;  men's 

"  glac6  "  finish,  Schmaschen   (sheep),  $3  per  dozen  pairs. 

440.  Women's    or    children's    "  glac6 "    finish,    Schmaschen     (of    sheep 

origin),  not  over  fourteen  inches  in  length,  $1.75  per  dozen  pairs;  over 

1897     fourteen  inches  and  not  over  seventeen  inches  in  length,  $2.25  i>er  dozen 

pairs ;    over   seventeen   inches   in  length,    $2.75   per   dozen    pairs ;    men's 

"  glac6  "  finish,  Schmaschen  (sheep),  $3  per  dozen  pairs. 

344.  Ladies'  or  children's  "  glac6  "  finish,  Schmaschen  (of  sheep  origin), 

not  over  fourteen   inches   in   length,   $1   per  dozen   pairs;   over   fourteen 

1894     inches  and   not  over  seventeen   inches   in  length,  $1.50  per  dozen  pairs; 

over  seventeen  inches  in  length,  .$2  per  dozen  pairs  ;  men's  "  glace  "  finish, 

Schma.schen   (sheep),  $3  per  dozen  pairs. 

4.58.  *  *  *  :  Ladies'  and  children's  Schmaschen  of  said  length  or 
under,  $1.75  per  dozen ;  *  *  *  ,  and  all  men's  leather  gloves  of  said 
length  or  under,  50  per  centum  ad  valorem ;  all  leather  gloves  over  fom*- 
teen  incln's  in  length,  50  per  centum  ad  valorem  ;  and  in  addition  to  the 
1890  above  rates  there  shall  be  paid  on  all  men's  gloves  $1  per  dozen ; 
*  *  ♦  :  Provided.  That  all  gloves  represented  to  be  of  a  kind  or  gr.-ide 
below  their  actual  kind  or  grade  shall  pay  an  additi(»nal  duty  of  $5  per 
dozen  i)airs:  Provided  further,  That  none  of  the  articles  named  in  this 
paragraph  shall  pay  a  less  rate  of  duty  than  50  per  centum  ad  valorem. 

.pjj„         43(5.  Gloves,    kid   or   leather,    of  all    descriptions,    wholly   or   partially 
manufactured,  50  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

*'  Schmaschen." — The  gloves  are  from  ISi  to  20  inches  in  length.  This  fact 
Rlone  tends  to  confirm  the  classification  of  the  gloves  as  being  lambskin,  since 
schmaschen  skins  are  either  of  still-born  lambs  or  from  lambs  that  have  not 
lived  sufiiciently  htng  to  have  been  nourishe<l,  and  the  skins  thereof  not  of  such 
size  as  to  permit  of  gloves  being  cut  therefrom  of  such  lengths. — Ab.  20739 
(T.  D.  29597). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Housemaid's — Ladies'  Gloves. — Leather  gloves  of  slieep  origin,  being 
women's  gloves  of  the  kind  used  by  housemaids,  are  dutiable  as  ladies'  gloves 
and  not  as  manufactures  of  leather.— T.  D.  17730  (G.  A.  3716). 


SCHEDULE    N SUNDRIES.  813 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Schniaschen  Gloves. — Ladles'  gloves,  14  inches  or  less  in  extreme  length, 
manufactured  from  the  skins  of  stillborn  or  immature  kids,  described  :is 
"  schmaschen  "  low  quality,  costing  from  14.50  to  15.25  marks  per  dozen,  are 
dutiable  as  schmaschen  gloves,  at  $1.75  per  dozen  pairs,  and  not  at  .$3.25  per 
dozen  pairs,  and  are  not  liable  to  the  additional  duty  of  $5  per  dozen  pairs, 
imposed  by  the  first  proviso.  In  re  Holzmaister  (C.  C.)  01  Fed.  Rep.,  015. — 
T.  D.  13799  (G.  A.  1993). 

Ladies'  Lamb-Leather  Gloves. — There  is  a  well-settled  distinction  between 
ladies'  lambskin  and  ladies'  sheepskin  gloves.  Ladies'  sheepskin  gloves  are 
not  dutiable  as  ladies'  lambskin  gloves,  but  as  other  ladies'  gloves. — T.  D. 
1(»911  (G.  A.  400). 

363.  All  other  women's  or  children's  gloves  wholly  or  in  chief  value 

of  leather,  not  over  fourteen  inches  in  length,  .$2  per  dozen  pairs;  over 

1913    fourteen     inches  in  length,  25  cents  additional  per  dozen  pairs  for  each 

inch  in  excess  of  fourteen  inches ;  all  men's  leather  gloves  not  specially 

provided  for  in  this  section,  .$2.,50  per  dozen  pairs. 

455.  Women's  or  children's  "  glace "  finish,  lamb  or  sheep,  not  over 
fourteen  inches  in  length,  ,$2..50  per  dozen  pairs ;  over  fourteen  and  not 
over  seventeen  inches  in  length,  $3.50  per  dozen  pairs ;  over  seventeen 
inches  in  length,  .$4.50  per  dozen  pairs ;  men's  "  glace "  finish,  lanib 
or  sheep,  $4  per  dozen  pairs. 

450.  Women's  or  children's  "glace"  finish,  goat,  kid,  or  other  leather 
than  of  sheep  origin,  not  over  fourteen  inches  in  length,  .$3  per  dozen 
pairs;  over  fourteen  and  not  over  seventeen  inches  in  length,  .$3.75  per 
dozen  pairs;  over  seventeen  inchas  in  length,  $4.75  per  dozen  pairs; 
men's  "  glace  "  finish,  kid,  goat,  or  other  leather  than  of  sheep  origin,  $4 
per  dozen  pairs. 
1909  \  4.57.  Women's  or  children's,  of  sheep  origin,  with  exterior  grain  sur- 
face removed,  by  whatever  name  known,  not  over  seventeen  inches  in 
length,  $2..50  per  dozen  pairs ;  over  seventeen  inches  in  length,  .$3.50  per 
dozen  pairs ;  men's,  of  sheep  origin,  with  exterior  surface  removed,  by 
whatever  name  known,  $4  per  dozen  pairs. 

458.  Women's  or  children's  kid,  goat,  or  other  leather  than  of  sheep 
origin,  with  exterior  grain  surface  removed,  by  whatever  name  known, 
not  over  fourteen  inches  in  length,  $3  per  dozen  pairs ;  over  fourteen 
inches  and  not  over  seventeen  inches  in  length,  $3.75  per  dozen  pairs; 
over  seventeen  inches  in  length,  $4.75  per  dozen  pairs;  men's  goat,  kid, 
or  other  leather  than  of  sheep  origin,  with  exterior  grain  surface  re- 
moved, by  whatever  name  known,  $4  per  dozen  pairs. 

441.  Women's  or  children's  "  glace "  fini.sh,  lamb  or  sheep,  not  over 
fourteen  inches  in  length,  $2..50  per  dozen  pairs;  over  fourteen  and  not 
over  seventeen  inches  in  length,  .$3.50  per  dozen  pairs ;  over  seventeen 
inches  in  length,  .$4..50  per  dozen  pairs ;  men's  "  glace  "  finish,  lamb  or 
sheep,  $4  per  dozen  pairs. 

442.  Women's  or  children's  "  glace  "  finish,  goat,  kid,  or  other  leather 
than  of  sheep  origin,  not  over  fourteen  inches  in  length,  $3  per  dozen 
pairs ;  over  fourteen  and  not  over  seventeen  inches  in  length,  .$3.75  per 
dozen  pairs;  over  seventeen  inches  in  length,  .$4.75  per  dozen  i)airs;  men's 
"  glace  "  finish,  kid,  goat,  or  other  leather  than  of  sheep  origin,  .$4  per 
dozen  pairs. 

1897^  443.  Women's  or  children's  of  sheep  origin,  with  exterior  grain  sur- 
face removed,  by  whatever  name  known,  not  over  seventeen  inches  in 
length,  $2.50  per  dozen  pairs ;  over  seventeen  inches  in  length,  $3.50  per 
dozen  pairs;  men's,  of  sheep  origin,  with  exterior  .surface  removed,  by 
whatever  name  known,  $4  per  dozen  pairs. 

444.  Women's  or  children's  kid,  goat,  or  other  leather  than  of  sheep  ori- 
gin, with  exterior  grain  surface  remove^l,  by  whatever  name  known,  not 
over  fourteen  inches  in  length,  $3  per  dozen  pairs ;  over  fourteen  inches 
and  not  over  seventeen  inches  in  length,  $.3.75  per  dozen  pairs ;  over 
seventeen  inches  in  length,  $4.75  per  dozen  pairs ;  men's  goat,  kid.  or 
other  leather  than  of  sheep  origin,  with  exterior  grain  surface  removed, 
^  by  whatever  name  known,  $4  per  dozen  pairs. 


1894 


1890 


814  DIGEST   OF   CUSTOMS   DECISIONS. 

345.  Ladies'  or  children's  "  glace  "  finish,  lamb  or  sheep,  not  over  four- 
teen inches  in  lenjcth,  $1.75  per  dozen  pairs;  over  fourteen  and  not  over 
seventeen  inches  in  lenj;tli.  $2.75  per  doz»'n  pairs;  over  sevciileeil  inches 
in  lenjrth,  .$3.75  per  dozen  pairs.  Men's  "  glace  "  finish,  lamb  or  sheep,  $4 
per  dozen  pairs. 

34(5.  Ladies'  or  children's  "glace"  fini.«;h.  goat,  kid,  or  other  leather 
than  of  sheep  origin,  not  over  fourteen  inches  in  length.  ^'2.'2~t  per  dozen 
pairs;  over  fourteen  and  not  over  seventeen  inches  in  length,  .$3  per 
dozen  pairs;  over  seventeen  inches  in  length.  .$4  i»er  dozen  j)airs;  men's 
"  glace  "  finish,  kid,  goat,  or  other  leather  than  of  sheep  origin,  .$4  per 
dozen  pairs. 

;!17.  Ladies'  or  children'.s,  of  sheep  origin,  with  exterior  grain  surface 
reniove<l,  by  whatever  name  known,  not  over  seventeen  inches  in  length, 
$1.7o  per  dozen  pairs;  over  seventeen  inches  in  length,  .'?2.75  per  dozen 
pairs;  men's,  of  sheep  origin,  with  exterior  surface  removed,  by  whatever 
name  known,  $4  per  dozen  pairs. 

348.  Ladies'  or  children's  kid,  goat,  or  other  leather  than  of  sheep 
origin,  with  exterior  grain  surface  removed,  by  whatever  name  known, 
not  over  fourteen  inches  in  lengtli,  .$2.25  per  dozen  pairs;  over  fourteen 
Inches  and  not  over  seventeen  inches  in  length.  .$.'>  per  dozen  pairs;  over 
seventeen  inches  in  length,  $4  per  dozen  pairs;  men's  goat,  kid,  or  other 
leather  than  of  .sheep  origin,  with  exterior  grain  surface  removed,  by 
^  whatever  name  known.  $4  per  dozen  pairs. 

458.  *  *  * ;  ladies'  and  children's  lamb  of  said  length  or  under, 
$2.25  per  dozen;  ladies'  and  children's  kid  of  said  length  or  mider,  .$3.25 
per  dozen ;  ladies'  and  children's  suedes  of  said  length  or  under,  50  per 
centum  ad  valorem;  all  other  ladies'  and  chiblren's  leather  gloves,  and 
all  men's  leather  gloves  of  said  length  or  under.  .50  per  centum  ad 
valorem ;  all  leather  gloves  over  fourteen  inches  in  length,  50  per  centum 
ad  valorem;  and  in  addition  to  the  above  rates  there  shall  hv  paid  on  all 
men's  gloves  $1  per  dozen;  *  •  *  Provided,  That  all  gloves  repre- 
sented to  be  of  a  kind  or  grade  below  their  actual  kind  or  grade  shall 
pay  an  additional  duty  of  $5  per  dozen  pairs:  Piondcd  further,  That 
none  of  the  articles  named  in  tliis  paragraph  shall  pay  a  less  rate  of 
duty  thjin  50  per  centum  ad  valorem. 

4.SG.  Gloves,  kid  or  leather,  of  all  descriptions,  wholly  or  partially 
manufactured,  50  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cadet  Gloves  dutiable  as  men's  gloves  under  act  of  1S97. — T.  D.  199S1  (G.  A. 
4246). 

Gloves  Partly  Manufactured. — Lambskin  pieces,  cut  to  such  shapes  that 
when  fittetl  together  they  constitute  all  the  parts  of  a  glove  and  showing  in 
them.selves  the  outline  of  a  glove,  with  the  thumb  holes  cut  and  the  finger 
shapes  also  cut,  found  to  be  partly  manufactured  gloves  and  not  glove  t ranks. — 
T.  D.  2.58.58  (G.  A.  5868). 

Leather  Gloves  of  sheep  origin,  with  exterior  grain  surface  removed, 
known  as  toilet  cerate  gloves,  for  use  only  by  women,  dutiable  at  $2.50  per 
dozen  pairs  under  paragraph  443.— T.  D.  19909  (G.  A.  4239). 

Mixed  Gloves. — Some  of  the  gloves  are  unquestionably  made  of  what  are 
known  as  schmaschen  skins,  but  certain  of  the  gloves  are  made  from  lambskin.s. 
The  gloves  are  a  mixtnl  lot  and  a  separation  of  the  two  cla.sses  for  the  pur- 
poses of  duty  is  impossible.  It  is  the  plain  purpose  of  the  law  that  under 
such  circumstances  the  entire  importation  of  gloves  must  t;Uce  the  highest  rate 
of  duty  applicable.— Ab.  22846  (T.  D.  30410). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Children's  Gloves. — All  gloves  which  are  not  men's  gloves  are  to  be  classed 
together  as  ladies'  or  children's  gloves.  There  is  no  distinction  between  boys' 
and  girls'  gloves.  Reversing  T.  D.  14093  (G.  A.  2415).— Wertheimer  v.  U.  S. 
(C.  C),  71  Fed.  Rep.,  949. 


SCHEDULE    N SUNDEIES.  815 

Men's  Leather  Gloves,  Embroidered. — Men's  leather  gloves,  prickseamed 
and  embroidered,  are  dutiable  at  $1  per  dozen  pairs  and  50  per  cent  and  not  at 
$1.50  per  dozen  pairs  and  $2  per  dozen  pairs  and  50  per  cent. — Wananiaker  v. 
Cooper  (C.  C),  69  Fed.  Rep.,  465. 

364.  In  addition  to  the  foregoing  rates  there  shall  be  paid  the  fol- 
lowing cunuilative  duties :  On  all  leather  gloves  when  lined  with  cotton 
iqil  ^^  other  vegetable  fiber,  25  cents  per  dozen  pairs;  when  lined  with  a 
knitted  glove  or  when  lined  with  silk,  leather,  or  wool,  50  cents  per  dozen 
pairs;  when  lined  with  fur,  $2  per  dozen  pairs;  on  all  pique  and  prix 
seam  gloves,  25  cents  per  dozen  pairs. 

'"0.  In  addition  to  the  foregoing  rates  there  shall  be  paid  the  follow- 
ing cumulative  duties :  On  all  leather  gloves,  when  lined,  $1  per  dozen 
1909    pairs;  on  all  pique  or  prix  seam  gloves,  40  cents  per  dozen  pairs;  on  all 
gloves  stitched  or  embroidered,  with  more  than  three  single  strands  or 
cords,  40  cents  per  dozen  pairs. 

445.  In  addition  to  the  foregoing  rates  there  shall  be  paid  the  follow- 
ing cumulative  duties :  On  all  leather  gloves,  when  lined,  $1  per  dozen 
1897    pairs;  on  all  pique  or  prix  seam  gloves,  40  cents  per  dozen  pairs;  on  all 
gloves  stitched  or  embroidered,  with  more  than  three  single  strands  or 
cords,  40  cents  per  dozen  pairs. 

349.  In  addition  to  the  foregoing  rates  there  shall  be  paid  on  all  leather 
gloves,  when  lined,  $1  per  dozen  pairs. 


1894 


1890 


458.  *  *  *  ;  and  in  addition  to  the  above  rates  there  shall  be  paid 
*  *  *  ;  on  all  lined  gloves,  $1  per  dozen ;  on  all  pique  or  prix  seam 
gloves,  50  cents  per  dozen ;  on  all  embroidered  gloves,  with  nmre  than 
three  single  strands  or  cords,  50  cents  per  dozen  pairs :  Provided,  That  all 
gloves  represented  to  be  of  a  kind  or  grade  below  their  actual  kind  or 
grade  shall  pay  an  additional  duty  of  $5  per  dozen  pairs :  Provided 
further.  That  none  of  the  articles  named  in  this  paragraph  .shall  pay  a 
less  rate  of  duty  than  50  per  centum  ad  valorem. 

1883         (No  corresponding  provision.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Leather  Gloves  Lined  With  Fur  dutiable  under  paragraphs  362  to  364,  not- 
withstanding the  fur  lining  is  the  element  of  chief  value. — Dept.  Order  (T.  D. 
34148). 

Wool  Gloves  With  Leather  Facing. — Men's  gloves  of  wool  with  the  finger 
and  thumb  fronts  and  the  palms  faced  with  leather,  leather  chief  value,  piqu6, 
dutiable  as  men's  leather  gloves  not  specially  provided  for  at  $2.50  per  dozen 
pairs,  and  in  addition  thereto  25  cents  per  dozen  pairs  as  pique,  under  para- 
graphs 361,  363,  and  364,  tariff  act  of  1913,  or  at  the  proper  rates  under  the 
appropriate  provisions  for  men's  gloves  in  paragraphs  453  to  459,  tariff  act  of 
1909.— Dept.  Order    (T.  D.  34121). 

DECISIONS  UNDER  THE  ACT  OF  1909. 
Arrow-Point  Gloves. 

Embroidered  Leather  Gloves. — These  gloves  with  so-called  arrow-point  em- 
broidery are  made  with  a  machine  carrying  a  single  needle  but  two  threads, 
stitching  up  and  down  the  back,  and  the  arrow  points  are  produced  by  hand- 
work. Whether  they  were  subject  to  the  additional  duty  provided  for  by  para- 
graph 459  is  to  be  determined  not  by  the  number  of  rows  or  lines  of  stitching 
or  embroidery  but  by  the  number  of  strands  or  threads  employed  in  producing 
the  effect ;  and  here,  owing  to  the  fact  that  only  two  threads  were  employed, 
the  provision  for  additional  duty  can  not  apply. 

Strands — Cords — Threads. — The  uniform  course  of  opinion  with  the  courts 
is  that  these  words  were,  as  used  in  this  connection,  namely,  "  strands,"  "  cords," 


816  DIGEST   OF   CUSTOMS   DECISIONS. 

ami  "  tbrejuls,"  eciuivaleiit  in  moaning. — Field  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  L).  35144 ;  (G.  A.  Ab.  35604)  T.  D.  34459  reversed. 

Gazelle  Skin  Gloves. — Gloves  classified  as  lambskin,  lined,  and  assessed  witb 
(hity  under  paragraphs  4.^7,  45S,  and  459,  found  to  be  made  from  gazelle  skins, 
tanned  and  tinisbed  without  removing  the  hair,  the  hair  being  on  the  inside  of 
the  completed  gloves,  were  held  not  dutiable  as  lined  gloves.  G.  A.  5634  (T.  D. 
L'5173)   followed.— Ab.  30064  (T.  D.  32997)  . 

Leather  Gloves,  Embroidered. — The  gloves  bore  three-point  embroideries 
tiiat  were  hand  stitched.  Each  of  the  three  points  was  stitched  by  the  use  of 
only  twt>  separate  threads,  but  in  each  point  the  two  threads  are  continued  so 
as  to  form  three  or  four  rows  or  lines.  As  to  these,  U.  S.  v.  Wertheimer  (4  Ct. 
Cust.  Appls.,  338;  T.  D.  33528)  rules,  and  the  doctrine  of  stare  decisis  applies. — 
Altman  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34941;  (G.  A.  Ab.  34943)  T.  D. 
34247  reversed. 

Ladies'  leather  gloves  having  from  five  to  eight  rows  of  stitching  with  three 
or  more  cords  as  ornamentations  on  the  backs  thereof,  are  "  stitched  or  em- 
broidered witb  more  than  three  single  strands  or  cords,"  within  the  meaning  of 
paragraph  445  of  the  tariff  act  of  1897  and  paragraph  459  of  the  act  of  1909, 
an<l,  therefore,  Held  subject  to  the  cumulative  duty  of  40  cents  per  dozen  pairs 
as  provided  in  said  paragraphs.  La  Fetra  v.  U.  S.  (172  Fed.  Rep.,  297;  T.  D. 
29S10)  cited  and  distinguished.— T.  D.  31908  (G.  A.  7282). 

The  board  found  in  effect  that  the  testimony  and  the  samples  failed  to  show 
that  the  gloves  of  this  importation  were  not  stitched  or  embroidered  with  more 
than  three  single  strands  or  cords  and  that  they  were  accordingly  subject  to 
the  accumulated  duties  provided  for  in  paragraph  459.  To  warrant  a  reversal 
of  this  finding  it  must  appear  to  be  wholly  without  evidence  to  support  it,  or 
that  it  is  clearly  contrary  to  the  weight  of  evidence  as  offered.  Applying  this 
rule,  irrespective  of  any  opinion  proper  on  the  merits  or  on  a  review  of  the 
authorities,  the  testimony  and  exhibits  afford  no  such  warrant,  and  the  board 
is  amrnied.— Carson  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31050;  (G.  A.  Ab.  24000) 
T.  D.  30944  affirmed. 

Lamb  Gloves,  Reinforced. — Ladies'  lamb  gloves  with  the  wrist  reinforced 
with  an  extra  piece  of  leather  sewed  to  the  inside  were  held  not  to  be  lined. 
Dutiable,  accordingly,  under  paragraphs  4.55  and  4.59.  Ab.  16861  (T.  D.  28438) 
followetl.— Ab.  34027  (T.  D.  33872). 

Paris  Point  Gloves. — "  .Stitched  or  embroidered  with  not  more  than  three 
Singh'  strands  (ir  cords  "  means  the  number  of  threads  employed  in  stitching  or 
embroidering  the  decoration  on  the  backs  of  the  gloves  and  not  the  lines  or 
rows  of  decoration  produced.  The  Paris  point  gloves  of  the  importation  are  not 
stitched  with  more  than  three  single  .strands  and  are  not  subject  to  the  addi- 
tional duty  prescribed  by  paragraph  459. — U.  S.  v.  Wertheimer  &  Co.  (Ct.  Cust. 
Ai)i)is.).  T.  D.  33528;  (G.  A.  Ab.  29215)  T.  D.  32681  affirmed. 

Sj»ear-liack  Gloves.— Ab.  MVHY.)  (T.  D.  27674)  followed  as  to  leather  gloves 
with  spear-back  en)broidery  held  properly  as.se.ssed  with  cumulative  duty  under 
paragraph  4.59.— Ab.  36625  (T.  D.  34810). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Leather  Gloves  Embroidered. — Reviewing  the  history  of  the  legi.slation  and 
of  the  decisions,  and  having  these  in  mind,  it  does  not  appear  afhrniatively  that 
the  finding  of  fact  as  made  by  the  board  in  this  case  was  either  cimtrary  to  or 
clearly  against  the  weight  of  evidence.  The  gloves  were  not  subject  to  a  cumu- 
lative duty  under  paragraph  445. — U.  S.  v.  Germain  (Ct.  Cust.  Appls.),  T.  D. 
32620;  (G.  A.  7282)  T.  D.  31908  affirmed. 


SCHEDULE    N SUNDEIES.  817 

"  Strands  or  Cortls." — The  provision  in  paragraph  445,  for  "gloves  stitched 
or  embroidered  with  more  than  three  single  strands  or  cords,"  does  not  include 
gloves  having  but  three  points  each,  each  point  having  three  distinct  rows  of 
stitching,  though  the  stitching  shov^^s  nine  chains  of  embroidery  on  the  outside 
of  the  backs  of  the  gloves  and  nine  single  rows  of  stitching  on  the  inside. — 
U.  S.  V.  La  Fetra  (C.  C.  A.),  T.  D.  30471 ;  T.  D.  29810  (C.  C),  (G.  A.  6757)  T.  D. 
28966,  and  Ab.  18960  (T.  D.  29031)  affirmed. 

Leather  Gloves,  More  Than  Three  Single  Cords  or  Strands. — Leather 
gloves  having  upon  them  embroidery  in  three  rows,  but  showing  on  the  back 
of  the  gloves  that  each  row  presented  the  appearance  of  three-plait  crochet 
work,  the  effect  being  produced  by  the  needle  with  only  one  cord  or  strand  of 
thread.  Held  not  to  be  subject  to  the  additional  duty  provided  in  paragraph 
445  for  "  all  gloves  stitched  or  embroidered  with  more  than  three  single 
strands  or  cords" — U.  S.  v.  Trefousse  et  al.  (C.  C.  A.),  T.  D.  28000;  T.  D. 
27023  (C.  C.)  affirmed  and  Ab.  8396  (T.  D.  26753)  reversed. 

Leather  Gloves — Cumulative  Duties. — The  additional  duties  prescribed 
upon  leather  gloves  in  paragraph  445  are,  as  expressed  in  the  act  itself,  cumu- 
lative, and,  in  a  proper  case,  one,  two,  or  all  of  such  duties  may  be  imposed 
upon  the  same  gloves.  Douillet  v.  U.  S.  (133  Fed.  Rep.,  1007;  T.  D.  2.5811) 
and  Passavant  v.  U.-S..  decided  May  6,  1901,  affirming  G.  A.  4187  (T.  D.  19493) 
cited.— ^T.  D.  26241  (G.  A.  6002). 

Leather  Gloves,  "  Lined." — The  evidence  shows  that  wiien  gloves  are 
lined  throughout — that  is,  the  backs,  palms,  and  fingers,  with  either  wool,  lamb- 
skin, or  silk,  for  the  purpose  of  warmth  and  protection  from  the  cold,  they  are 
lined  gloves  and  are  so  understood  in  the  trade ;  and  that  when  gloves  are  rein- 
forced with  another  thickness  of  the  same  material  as  the  glove  itself,  either 
upon  the  wrists,  backs,  or  fingers,  for  the  purpose  of  protecting  the  outside 
surfaces  or  stiffening  the  wrists,  the  trade  understanding  is  that  such  gloves 
are  not  lined.— Ab.  16861  (T.  D.  28438). 

Leather  Gloves,  Natural  Fur-Lined. — Leather  gloves,  made  from  deerskin 
that  has  been  tanned  and  finished  without  removing  the  hair,  which  present 
the  appearance  of  fur-lined  gloves,  but  are  not  in  fact  lined,  are  not  chargeable 
with  the  additional  duty  of  .$1  per  dozen  pairs  imposed  upon  lined  leather  gloves 
by  the  provisions  of  paragraph  445.— T.  D.  25173  (G.  A.  5634). 

Unstitched  Gloves. — The  question  being  one  of  fact  simply,  and  only  one 
witness  being  called,  who  testified  the  gloves  of  the  importation  were  uot 
stitched  or  embroidered  with  more  than  three  single  strands  or  cords,  and  the 
Board  of  Appraisers  having  found  that  to  be  the  fact,  this  finding  will  not  be 
disturbed.— U.  S.  v.  Spielmann  (Ct.  Cust.  Appls.),  T.  D.  31320;  Ab.  20664  (T.  D. 
29.5.59)  affirmed. 

Women's  Lamb  Gloves. — Classification  of  women's  lamb  gloves  in  accord- 
ance with  department's  instructions  of  September  13,  1898  (T.  D.  20018). — 
I^ept.  Order  (T.  D.  22134). 

Women's  lamb  gloves,  mider  14  inches,  is  piqued  and  embroidered,  held  not 
to  be  liable  to  additional  diity  of  40  cents  per  dozen  pairs  under  paragraph  445, 
not  being  embroidered  with  more  than  three  single  strands  or  cords. — Dept. 
Order  (T.  D.  21996). 

Leather  Gloves. — Classification  of  embroidered  leather  gloves  under  act  of 
1897.  Appeal  from  decision  of  Board  of  General  Appraisers  (G.  A.  4241). — 
Dept.  Order  (T.  D.  20018). 

60690°— 18— VOL  1 52 


818  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDKU  THH  A(^T  OF  1.S94. 

Tilbury  CJIovcs. — Lisle-thread  fjloves  (ktiown  as  Tilbury  gloves)  reinforced, 
but  not  lined,  with  leather,  not  subject  to  additional  duty  of  $1  per  dozen 
pairs.— T.  D.  18636  (G.  A.  4034). 

Men's  Gloves  with  Thumb  and  Finj^ers  Lined. — Men's  leather  driving 
gloves,  the  palms  and  front  half  of  the  lingci's  and  thumbs  lined  with  chamois, 
are  sultject  to  the  additional  duty  of  .$1  i)er  dozen  pairs.  It  is  not  necessary 
that  the  gloves,  in  order  to  be  covered  by  this  paragraph,  should  be  wholly 
lined.— T.  D.  1773G   (G.  A.  3722). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Embroidered  Gloves. — Gloves  having  tw'o  rows  of  single-cord  embroidery 
between  three  lines  or  points  of  the  material,  raised  up  and.  sewed  through  and 
through,  are  not  dutiable  as  embroidered  gloves  with  more  than  three  single 
strands  or  cords.— Wertheimer  i;.  U.  S.  (C.  C),  77  Fed.  liep.,  600. 

Ladies'  kid  gloves  embnndored  with  more  than  three  single  strands  or  cords 
are  dutiable  under  this  paragraph  at  50  cents  per  dozen  pairs,  in  addition  to 
the  other  applicable  rates  herein  specified,  although  such  gloves  may  be  known 
as  "three-row  embroidered"  gloves.  The  words  "with  more  than  three  single 
strands  or  cords  "  refer  to  the  actual  number  of  single  strands  or  cords  u[)on 
the  glove  and  not  to  any  commercial  designation.  Sustaining  T.  D.  10910  (G.  A. 
40.5).— Wertheimer  v.  U.  S.  (C.  C),  68  Fed.  Rep.,  ISO;  atlirmod  (C.  C.  A.),  73 
Fed.  Rep.,  296. 

Xo  Additional  Duties  When  the  Final  Ad  Valorem  Kate  Is  Assessed  in 
Lieu  of  Specific  Kates. — When  the  final  ad  valorem  rate  of  .50  per  cent  is 
assessed,  the  additional  duties  named  in  the  preceding  portion  of  paragraph  4.58 
can  not  be  asses.sed.— T.  D.  14517  (G.  A.  2328). 

.365.  Q4ove  tranks,   with  or  without   the   usual   accomp.-inying  i)ieces, 
1913    shall  pay  75  per  centum  of  the  duty  provided  for  the  gloves  in  the  fabri- 
cation of  which  they  are  suitable. 

400.  Glove   tranks,   with    or   without   the   usual    accompanying   pieces, 
1909     shall  pay  75  per  centum  of  the  duty  provided  for  the  gloves  in  the  fabri- 
cation of  wliicli  they  are  suitable. 

446.  Glove   tranks,    with   or   without    the   usual    accompanying   pieces, 
1897    shall  pay  75  iter  centum  of  the  duty  provided  for  the  gloves  in  the  fabri- 
cation of  which  they  are  suitable. 

3.50.  Glove   tranks,   with   or    without    the    usual    Mcc(>mj)anying   pieces, 
1894     shall  pay  75  iter  centum  of  the  duty  provided  for  the  gloves  in  the  fabri- 
cation of  which  they  are  suitable. 

1890         (No  corresponding  provision.) 

1883         (No  corresponding  provision.) 

JJfiO.  Manufactures  of  catgut,  or  whip  gut,  or  worm  gut,  including 
strings  for  musical  instruments;  any  of  the  foregoing  or  of  which  these 
substances  or  any  of  them  is  the  component  material  (tf  chief  value,  not 
specially  provided  for  in  this  section,  20  per  centum  ad  vahtrem. 

462.  Manufactures  of  *  *  *  catgut  or  whip  gut  or  worm  gut 
*  *  *  or  of  which  the.se  substances  or  any  of  them  is  the  component 
material  of  chief  value,  not  specially  provided  fctr  in  this  section,  25  per 
c<MituMi  ad  valorem ;     *     *     * 

4(i7.  *     *     *     strings    fctr    musical     iiislrunieiils.     not    otherwise    enu- 
,  merated  in  this  section,     *     *     *     45  per  centum  ad  valorem. 


1913 


1909 


1897 


1894 


1890 


1883 


SCHEDULE    N SUNDRIES.  819 

448.  Manufactures    of     *     *     *     catgut    or    whip    gut    or    worm    gut, 

*  *  *  or  of  which  these  substances  or  eitlier  of  them  is  tlie  component 
material  of  chief  value,  not  specially  provided  for  in  this  Act,  25  per 
centum  ad  valorem. 

4.53.  *     *     *     strings    for    musical    instruments    not    otherwise    enu- 
merated,    *     *     *     45  per  centum  ad  valorem. 

3262.  *     *     *     strings    for    musical    instruments    not    otherwise    enu- 
merated,    *     *     *     25  per  centum  ad  valorem. 

351.  Manufactures    of     *     *     *     catgut    or    whip    gut    or    worm    gut, 

*  *  *  or  of  which  these  substances  or  either  of  tliera  is  the  com- 
ponent material  of  chief  value,  not  specially  provided  for  in  this  Act,  25 
per  centum  ad  valorem. 

459.  Manufactures    of     *     *     *     catgiit    or    whip    gut    or    worm    gut, 

*  *  *  or  of  whicli  these  substanc(\s  or  either  of  them  is  the  com- 
ponent material  of  cliief  value,  not  specially  provided  for  in  this  Act,  25 
per  centiuii  ad  valorem ;     *     *     * 

488.  Strings:  All  strings  of  catgut,  or  any  other  like  material,  other 
than  strings  for  musical  instruments,  25  per  centum  ad  valorem. 
671.  Catgut  strings,  or  gut  cord,  for  musical  instruments.      (Free.) 
[      714.  Gut,  and  worm  gut,  manufactured     *     *     *.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Catgut  for  Surgical  Purposes. — Catgut  made  antiseptic  by  sterilization  for 
surgical  purposes,  classified  as  a  manufacture  of  catgut  under  paragraph  366, 
was  claimed  free  of  duty  under  paragraph  433.  Protest  unsupported ;  over- 
ruled.—Ab.  38417. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Catgut  Strings, — "  Strings  for  musical  instruments  "  refers  to  strings  used 
for  the  production  of  musical  sounds ;  and  the  tailpiece  gut  of  one  of  the  two 
classes  of  importations  are  not  so  employed.  As  to  the  catgut  of  the  other  class 
of  importations  there  is  no  dispute  that  when  used  as  a  part  of  an  instrument 
they  are  used  for  the  purpose  of  producing  musical  sounds.  They  are  "  strings 
for  musical  instruments"  and  were  dutiable  as  such. — Fischer  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  34477;  (G.  A.  Ab.  34317)  T.  D.  34026  modified. 

Tlie  merciiandise,  as  appears  from  the  testimony,  is  ready  for  immediate  use 
as  striugs  for  musical  instruments.  It  falls  eo  nomine  under  paragraph  467. 
Davies,  Turner  &  Co.  v.  U.  S.  (115  Fed.  Rep.,  232)  distinguished.— Richard  & 
Co.  V.  U.  S.  (Ot.  Cust.  Appls.),  T.  D.  32587;  (G.  A.  7250)  T.  D.  31785  affirmed. 

Rope  Made  of  Catgut  or  Whip  Gut. — This  merchandise  consists  of  various 
strands  of  gut  twisted  in  the  form  of  a  rope  or  cable  and  then  apparently 
coated  with  a  light  varnish-lilve  material.  It  clearly  falls  within  the  descrip- 
tion of  a  manufacture  of  catgut.  Fischer  v.  U.  S.  (5  Ct.  Cust.  Appls.,  — ;  T.  D. 
34477 ).^U.  S.  V.  Sheldon  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  34944;  (G.  A.  Ab. 
35422)  T.  D.  34416  reversed. 

Musical  Instrument  Strings  in  long  lengths  were  held  properly  classified 
under  paragraph  467,  the  board  holding  that  tlie  mere  fact  that  they  may  not 
be  of  violin  length  does  not  entitle  the  merchandise  to  free  entry  under  para- 
graph 529,  as  claimed.  Richard  v.  U.  S.  (3  Ct.  Cust.  Appls.,  306;  T.  D.  32587) 
followed.— Ab.  34343  (T.  D.  34026). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Catgut  Rope. — Witnesses  appearing  on  behalf  of  the  protesting  company 
stated  that  tliey  did  not  handle  catgut  in  a  cruder  condition  than  tlie  merchan- 
dise under  consideration,  and  that  it  was  known  in  their  trade  under  the  names 


820  DIGEST   OF   CUSTOMS   DECISIONS. 

of  "catgut,"  "catgut  core,"  or  "gut  core."  On  this  evideiice.  which  is  unct>n- 
trovcrteii  by  the  GoVL-rnnieiit,  it  wouhl  appear  tliat  llie  importers  are  entitled 
to  succeed  in  their  claim  for  free  entry  under  [larau'rapli  .")17.  Note  T.  D.  34944 
(act  of  1909).— Ab.  20253  (T.  D.  29449). 


1913 


1897 


1894 


1890 


:J0  7.  Manufac-tiMTs  of  amber,  asbestos,  bladders,  or  wax,  or  of  wldcli 
these  substances  or  any  of  tiiem  is  the  component  material  of  chief  value, 
not  specially  proviiled  for  in  Ibis  section,  10  i»er  centum  ail  valorem;  yarn 
and  woven  fabrics  composed  wholly  or  in  chief  value  of  asbestos,  20  per 
ceutum  ad  valoreiu. 

4G2.  Manufactures  of  amber,  asbestos,  bladders,     *     *     *     yr  wax,  or 

of   which   these  substances  or   any    of  them   is   the   component   material 

1909     of  chief  value,  not  specially  provided  for  in  this  .section,  25  per  centum 

ad  valorem ;  woven  fabrics  composed  wholly  or  in  chief  value  of  asbestos, 

40  per  centum  ad  valorem. 

448.  Manufactures  of  amber,  asbestos,  liladders,  ***,,,.  ^ax,  or 
of  which  these  substances  or  either  of  them  is  the  component  material 
of  chief  value,  not  specially  provided  for  in  this  Act,  25  per  ceidum  ad 
valorem. 

351.  Manufactures  of  amber,  asbestos,  bladders,  *  *  *  wjix.  or 
of  which  these  substances  or  either  of  them  is  the  comjionent  material 
of  chief  value,  not  .specially  provided  for  in  this  Act,  25  per  centum  ad 
valorem. 

459.  Manufactures  of  *  *  *  aml)er,  asbestos,  bladders,  *  *  * 
wax,  or  of  which  these  substances  or  either  of  them  is  the  component 
material  of  chief  value,  not  specially  provided  for  in  this  Act,  25  per 
centum   ad  valorem     *     *     *. 

f      39.  Asbestos,  manufactured,  25  jier  centum  ad  valorem. 
\      398.  Bladders,  manufactures  of,  25  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Candles  of  Paraffin  Wax  and  cotton  wick,  claimed  to  be  free  of  duty  as 
products  of  petroleum,  Jlcid  to  be  manufactures  iu  chief  value  of  wa.\  and  sub- 
ject to  duty  at  10  per  cent  ad  valorem  under  paragraph  367.  Tidewater  Oil  Co. 
V.  U.  S.  (171  U.  S.,  21G),  U.  S.  V.  Dudley  (174  U.  S.,  670),  U.  S.  v.  Richter  (2  Ct. 
Cust.  Appls.,  167;  T.  D.  31680),  U.  S.  v.  George  Meier  &  Co.  (136  Fed..  764),  and 
Tilge  V.  U.  S.  (3  Ct.  Cust.  Appls..  97;  T.  D.  32.300)  cited.— T.  D.  3G9.5S  (G.  A. 
8018). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Amber  Necklace  Clasps. — Clasps  of  amber  for  necklaces  classitied  under 
paragraph  421  were  claimed  dutiable  as  manufactures  of  amber  (par.  402). 
Protest  sustained  in  part.— Ab.  32011  (T.  D.  33348). 

Asbestos  Woven  Cords. — The  merchandise  is  a  plain,  loose,  open  weave  of 
thick  asbestos  cords.  The  change  in  the  language  of  the  tariff  act  of  1909 
clearly  manifests  a  legislative  intention  separately  to  provide  for  woven  as- 
bestos. The  goods  here  are  woven  fabrics  and  fell  properly  under  the  last 
clause  of  paragraph  462  of  that  act. — U.  S.  v.  Grasselli  Chemical  Co.  (Ct.  Cust. 
Appls.),  T.  D.  34527;  (G.  A.  Ab.  34310)  T.  D.  34026  reversed. 

l*araffin  is  W^a.v. — The  paraffin  in  these  articles  is  wax  and  this  constitutes 
their  value  in  chief.  They  come  within  paragraph  402  as  manufactures  of  wax, 
a  more  specific  designation  than  "  articles  in  part  of  metal." — U.  S.  r.  Coccaro 
et  al.  (Ct.  Cust.  Appls.),  T.  D.  33921;  (G.  A.  Ab.  32618)  T.  D.  33511  modified. 

Recordins;  Wa.v,  reported  by  the  appraiser  to  consist  of  a  combination  of 
waxes  with  stearic  acid,  specially  prepared  for  use  in  the  manufacture  of  pho- 


SCHEDULE    N SUNDKIES.  821 

nographic  records,  which  was  classified  as  a  manufacture  of  wax  under  para- 
grapli  462,  was  lield  dutiable  as  a  uoneuumerated  manufactured  article  (par. 
480).— Ab.  28036  (T.  D.  32379). 

Weinasbest  is  obtained  by  grinding  the  crude  asbestos  and  then  separating 
the  asbestos  liber  from  the  stone. 

There  is  no  specific  provision  in  the  existing  law  for  asbestos  other  than  that 
for  "  asbestos,  unmanufactured,"  in  paragraph  501,  and  the  weinasbest  is  there- 
for subject  to  duty  as  a  uoneuumerated  manufactured  article  under  paragraph 
480.— Ab.  2S6G6  (T.  D.  32560). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Amber  Screw  Swivels  made  wholly  of  amber  are  not  dutiable  as  parts  of 
jewelry.  They  are  dutiable  at  25  per  cent  ad  valorem  under  paragraph  448  as 
maiuifactures  of  amber.  Ab.  9860  (T.  D.  27064)  modified.— T.  D.  283J)0  (G.  A. 
6657). 

Paraffln  Candles,  classified  as  manufactures  of  wax  under  paragraph  448, 
were  claimed  to  be  dutiable  under  section  6  as  unenumerated  manufactured 
articles.     Protest  sustained.— Ab.  15368  (T.  D.  28141). 

Sealing;  Wax,  which  is  found  to  be,  in  fact,  neither  a  wax  nor  a  manufac- 
ture of  wax,  but  to  be  composed  chiefly  of  resins  and  coloring  matter,  with  a 
small  proportion  of  ash  and  volatile  substances,  is  held  to  be  subject  to  duty  as 
an  unenumerated  manufactured  article  under  section  6. — T.  D.  25595  (G.  A. 
5791). 

368.  Manufactures  of  bone,  chip,  grass,  horn,  India  rubber  or  giitta- 
percha,  palm  leaf,  quills,  straw,  weeds,  or  whalebone,  or  of  which  any  of 
them  is  the  component  material  of  chief  value  not  otherwise  specially  pro- 
vided for  in  this  section,  shall  be  subject  to  the  following  rates :  Manu- 
factures of  India  rubber  or  gutta-percha,  commonly  known  as  druggists' 
sundries,  15  per  centum  ad  valorem ;  manufactures  of  India  rubber  or 
1913  gutta-percha,  not  specially  provided  for  in  this  section,  10  per  centum  ad 
valorem ;  palm  leaf,  15  jier  centum  ad  valorem ;  bone,  chip,  horn,  quills, 
and  whalebone,  20  per  centum  ad  valorem ;  grass,  straw,  and  weeds,  25 
per  centum  ad  valorem ;  combs  composed  wholly  of  horn  or  of  horn  and 
metal,  25  per  centum  ad  valorem.  The  terms  "  grass  "  and  "  straw  "  shall 
be  understood  to  mean  these  substances  in  their  natural  state  and  not  the 
separated  fibers  thereof. 

463.  IManufactures  of  bone,  chip,  grass,  horn,  quills,  India  rubber,  palm 
leaf,  straw,  weeds,  or  whalebone,  or  of  which  these  substances  or  any  of 
them  is  the  component  material  of  chief  value,  not  specially  provided 
for  in  this  section,  35  per  centum  ad  valorem ;  but  the  terms  "  grass  "  and 
"  straw  "  shall  be  understood  to  mean  these  substances  in  their  natural 
form  and  structure,  and  not  the  separated  fiber  thereof;  sponges  made 
of  rubber,  40  per  centum  ad  valorem  ;  combs,  composed  wholly  of  horn, 
or  composed  of  horn  and  metal,  50  per  centum  ad  valorem. 

404.  Manufactures  of  gutta-percha,  *  *  *  qj.  of  which  these  sub- 
stances or  any  of  them  is  the  component  material  of  chief  value,  not 
specially  provided  for  in  this  section,  *  *  *  35  per  centum  ad 
.  valorem. 

449.  Manufactures  of  bone,  chip,  grass,  horn,  india  rubber,  palm  leaf, 
straw,  weeds,  or  whalebone,  or  of  which  these  substances  or  either  of 
them  is  the  component  material  of  chief  value,  not  specially  provided 
for  in  this  Act,  30  per  centum  ad  valorem ;  but  the  terms  "  grass  "  and 
"  straw  "  shall  be  understood  to  mean  these  substances  in  their  natural 
form  and  structure,  and  not  the  separated  fiber  thereof. 

4.50.  Manufactures  of  *  *  *  gutta-percha,  *  *  *  or  of  which 
these  substances  or  either  of  them  is  the  component  material  of  chief 
value,  not  specially  provided  for  in  this  Act,  *  *  *  35  per  centum 
ad  valorem. 


1909 


1897 


822 


DIGEST   OF   CUSTOMS   DECISIONS. 


1894 


1890 


1883 


352.  Manufactun-s  of  hoiu'.  cliii).  ;ii:is.s,  lioni,  india  rul>her,  palm  leaf, 
straw,  woods,  or  wlialoboiie.  or  of  which  these  suhstauces  or  either  of 
them  is  the  component  material  of  chief  value,  not  specially  provided  for 
in  this  Act,  25  per  centum  ad  valorem.  But  the  terms  "  f^rass "  and 
"straw"  shall  he  understood  to  mean  these  sulistances  in  tlicir  natural 
form  and  structure  and  not  the  separateil  fiher  thereof. 

353.  Mainifactures  of  *  *  *  ^'utta-i)erclia.  *  *  *  ,„•  of  which 
these  substances  or  either  of  them  is  the  component  material  of  chief 
value,  all  of  the  above  not  specially  provided  for  in  this  Act,  30  per 
centum  ad  valorem. 

4(iO.  Manufactures  of  bone,  chip,  grass,  horn,  india  rnbi)(>r.  palm  leaf, 
straw,  weeds,  or  whalebone,  or  of  which  these  sul)slances  or  eitlier  of 
them  is  the  component  material  of  chief  value,  not  specially  provided  for 
in  this  Act.  30  i)er  centum  ad  valorem. 

4tjl.  .Manufactures  of  *  *  *  gutta-percha,  *  *  *  or  of  which 
these  substances  or  either  of  them  is  the  component  material  of  chief 
value,  all  of  the  above  not  .specially  provided  for  in  this  Act,  35  per 
centum  ad  valorem. 

305.  *  *  *  articles  composed  of  grass.  *  *  *  jialm  leaf,  whale- 
bone, *  *  *  or  straw,  not  si)ecially  enumerated  or  provided  for  in 
tliis  Act,  30  per  centum  ad  valorem. 

300.  Bone,  horn,  *  *  *  jjll  manufactures  of,  not  specially  enumer- 
ated or  provided  for  in  this  Act,  30  per  centum  ad  valorem. 

410.  Combs  of  all  kinds  30  i)er  centum  ad  valorem. 

441.  Cutta-percha,  manufactured,  and  all  articles  of,  not  specially 
enumeratcid  or  provided  for  in  this  Act.  .35  per  centum  ad  valorem. 

453.  India-rubber  fabrics,  composed  wholly  or  in  ]>art  of  india  rubber, 
not  specially  enumerated  or  provided  for  in  this  .\ct.  30  per  centum  ad 
valorem. 

454.  Articles   composed   of   india    rubber,   not   specially   enumerated   or 
,  provided  for  in  this  .\ct,  25  per  centum  ad  valorem. 


DECISIONS  UNDER  THE  ACT  OF  1913. 


Wood-Shaving,  Hopiiigs. 

Rollings  made  of  wood  cbii).  i)aragraph  .3()8  ("manufactures  of  chip")  is  more 
specific  than  paragraph  176  ("manufactures  of  wood"). 

This  case  held  that  baskets  made  of  "  such  wood  shavings  as  are  called  chip  " 
were  dutiable  eo  nomine  as  baskets  of  wood,  rather  than  as  manufactures  of 
chip.  It  did  not  hold  that  a  manufacture  of  wooden  chip  was  dutiable  as  a 
manufacture  of  wood.— Tliomp-son  v.  U.  S.  (2  Ct.  Cust.  Appls.,  37;  T.D.  31590). 

Coij.ector's  Action  PREsiiMPTivKr.Y  Corrixt. — There  being  nothing  in  the  rec- 
ord to  overcome  the  presumed  correctness  of  the  collector's  classification  of  the 
merchandise  as  a  manufacture  of  chip,  under  paragraph  308,  and  not  as  n 
manufacture  of  wood,  under  paragraph  17G.  his  classilication  must  stand. — U.  S. 
V.  Kronfeld,  Saunders  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  36425;  G.  A.  Ab.  38062 
reversed. 

Palm-Leaf  Baskets  dutiable  at  the  rate  of  15  per  cent  ad  valorem  under 
r.aragrapb  .368  as  manufactures  of  palm  leaf  not  .specially  provided  lor. — Dept. 
Order  (T.  D.  .36409). 

Baling  Twine,  consisting  of  two  strands  of  grass  braided,  was  held  properly 
cla.sslfie*]  as  a  manufacture  of  grass  under  paragraph  .368. — Ab.  .36906  (T.  D. 
34933). 

Horn  .Strips,  Polislied  and  Drilled. — Horn  strips,  polislu'd,  the  ends 
rounded  and  drilled,  proi)erly  dutiable  at  the  rate  of  20  per  cent  ad  valorem 
under  paragraph  368.— Dept.  Order  (T.  D.  34.535). 

Hard  Rubber — Drugj^ists'  Sundries. — The  language  of  successive  tariff  acts 
shows  that  Congress  has  regarded  india  rubber  and  hard  rubber  as  diffprent 


SCHEDULE   N SUNDRIES.  823 

things  for  tariff  purposes.  Tliese  two  expressions,  occurring  in  paragraplis  3G8 
«nd  369.  respectively,  are  construed  to  be  dil'ferent  tilings. 

Syringes,  tubes,  combs,  and  breast  pumps  in  chief  value  of  hard  rubber  are 
dutiable  as  "  manufactures  of  *  *  *  vulcanized  India  rubber,  known  as 
'  hard  rubber  '  "  (par.  369),  and  not  as  "  manufactures  of  India  rubber  *  *  *, 
commonly  known  as  druggists'  sundries"  (par.  368).— Knauth,  Nachod  &  Kuhne 
V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  37220;  Ab.  40301  affirmed. 

Tndia-Rubber  Bulbs  used  on  pyrography  outfits,  classified  as  manufactures  of 
india  rubber,  commonly  known  as  druggists'  sundries,  under  paragraph  368,  were 
held  dutiable  as  manufactures  of  india  rubber  not  specially  provided  for  undei" 
same  paragraph. — Ab.  37299. 

India-Rubber  Tubing  was  held  properly  classified  as  druggists'  sundries 
under  paragraph  368,  rather  than  as  manufactures  of  india  rubber. — Ab  38111. 

Bottle  Covers  and  Caps  of  Palm  Leaf. — Bottle  covers  and  caps  composed  of 
raffia  palm  leaf,  classified  as  manufactures  of  grass  or  straw  under  paragraph 
368,  were  held  dutiable  under  the  provision  for  manufactures  of  palm  leaf  in 
the  same  paragraph.— Ab.  36970  (T.  D.  34969). 

Rubber-Faced  Cloth  Used  in  Making  Card  Clothing.— The  cloth  is  made 
of  one  layer  or  ply  of  rubber,  two  plies  of  cotton  cloth,  and  one  ply  of  cotton  and 
linen  cloth,  all  cemented  together,  forming  one  fabric.  It  was  found  to  be  rub- 
ber chief  value  aud  held  dutiable  at  10  per  cent  under  paragraph  368. — Ab. 
38775. 

Rubber  Flower  Syringes  classified  as  druggists'  sundries  were  held  dutiable 
as  manufactures  of  india  rubl)er  under  paragraph  368. — Ab.  37562. 

Syringes  classified  as  manufactures  of  hard  rubber  under  paragraph  369 
were  held  dutiable  under  paragraph  368  as  druggists'  sundries.^Ab.  37478. 

Paintings — Straw  Matting.— So-called  paintings  on  straw  matting  dutiable 
at  the  rate  of  25  per  cent  ad  valorem  as  a  manufacture  of  straw  under  para- 
graph 368.— Dept.  Order  (T.  D.  35163). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Abdominal  Supporters  made  of  cotton  or  flax  and  india  rubber,  assessed 
under  paragraph  349,  were  held  dutiable  as  manufactures  of  india  dubber  (par. 
463).— Ab.  33099  (T.  D.  33644). 

Dental  Rubber. — The  merchandise  is  shown  to  be  manufactured  from  two 
or  more  materials  and  that  india  rubber  is  the  component  material  of  chief 
value  therein.  It  falls  within  the  language  of  paragraph  463.  G.  A.  3789 
(T.  D.  17855)  ;  .Tunge  v.  Hedden  (37  Fed.  Rep.,  197)  ;  Same  v.  Same  (146  U.  S., 
233).— Ab.  31039  (T.  D.  33088). 

Drinking  Straws. — Rye  straws  grown  specially  to  be  cut  into  lengths  for 
drinking  purposes  and  chemically  bleached.  Held  to  be  straws  manufactured 
aud  dutiable  at  the  rate  of  20  per  cent  ad  valorem  under  paragraph  480  as 
unenumerated  iiwinufactured  articles. — T.  D.  32527  (G.  A.  7366). 

Combs  Made  of  Gallilith. — Since  they  most  nearly  resemble  combs  made  of 
horn,  in  accordance  with  the  terms  of  paragraph  481,  combs  made  of  gallilith 
are  dutiable  under  paragraph  463. — Strauss  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  31946;  (G.  A.  7047)  T.  D.  30725  affirmed. 

Hat  Trimmings  Made  From  Split  Straws,  some  of  which  are  twisted  or 
plaited,  are  properly  dutiable  as  manufactures  of  straw  at  the  rate  of  35  per 
cent  ad  valorem  under  paragraph  463,  rather  than  as  trimmings  composed  of 
vegetable  fiber  under  paragraph  349.— T.  D.  33510  (G.  A.  7409). 


8     [  DlfJEST   OP   CUSTOArS   DECISIONS. 

Horse  Combs. — McCoy  r.  HtMldtMi  (.'5.S  Fod.  Ucp-.  ^'■^'>-  i'l  \vhi<h  tho  classi- 
lication  of  currycombs  made  of  wood  and  iron  was  involved,  has  no  boarinji 
upon  this  issue.     Tlie  provision  under  which  duty  was  here  assessed  reads: 

Combs,  composed  wliolly  of  horn. 

There  is  no  limitation  in  the  use  of  tlie  word  "combs,"  and  inasmuch  as 
those  in  question  are  made  of  horn,  it  follows  that  duty  was  pn)perly  as.sessed. — 
Ab.  25085  (T.  D.  31G24). 

India-Rubber  Tubing  used  for  artificial  tlower  stems  was  held  to  have  been 
imi)roperly  classified  under  paragraph  4;?.S.  Protests  sustained  under  ])araL,'raph 
1G3.— Ab.  2S787  (T.  D.  32584). 

Tennis  Ualls. — A  manufacture  of  which  rubber  is  the  component  nuiterial 
(>f  chief  value  is  more  .specifically  provided  for  under  parasraph  403  than  under 
paragraph  378.— Ab.  3G107  (T.  D.  34052). 

Waterproof  Cloth  in  Chief  Value  of  Rubber. — The  samples  and  the  record 
di.selose  that  rubber  is  the  chief  comiionent  material  of  value  in  these  articles, 
and  the  board  so  found.  They  are  excluded  from  the  terms  of  paragraph  347, 
and  they  fall,  for  dutiable  puri)oses.  under  paragraph  403.  U.  S.  r.  Vandegrift 
(3  Ct.  Gust.  Appls.,  101;  T.  D.  32457)  ;  U.  S.  v.  Zinn  (2  Ct.  Cust.  Appls.,  419; 
T.  D.  32171).— Kenyon  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33529;  (G.  A.  Ab. 
28933)  T.  D.  32045  reversed. 

Waterproof  Raincoats. — Raincoats  assessed  as  cotton  wearing  apparel  under 
paragraiih  324  were  found  to  be  in  diief  value  of  rubber  aud  held  dutiable  under 
naragraph  40.3.— Ab.  33130  (T.  D.  33000). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Balata  Belting. 

Beltings. — "  Beltings,"  as  used  in  saction  320,  denotes  beltings  as  articles 
of  dress. 

Balata. — Without  determining  balata  to  be  India  rubber  in  the  commercial 
sense,  balata  is,  in  similitude,  India  rubber,  and  was  dutiable  under  paragraph 
449._l»(,bins  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31278;  Ab.  21148  (T.  D.  29727) 
affirmed. 

Chatterton's  Compound. — The  article  known  in  commerce  as  Chatterton's 
compound,  which  is  made  from  tar,  resin,  and  gutta-percha,  is  found  to  be  com- 
posed in  chief  value  of  gutta-percha,  and  held  to  be  dutiable  under  the  pro- 
vision for  manufactures  of  that  substance  in  paragraph  450  at  35  per  cent  ad 
valorem,  and  not  as  a  chemical  compound  under  paragraph  3. — T.  D.  22871 
(G.  A.  4882). 

Feather  Bristles,  manufactured  from  quills,  resembling  in  form  and  appear- 
ance hog  bristles  and  used  with  hog  bristles  in  making  brushes,  were  classified 
as  feathers,  advanced  in  value.  Held  that  this  classification  was  erroneous ;  nor 
could  the  merchandise  properly  be  assessed  with  duty  as  bristles  under  the 
similitude  clause  in  section  7;  that  the  merchandise,  being  otherwise  unpro- 
vided for  in  the  tariff,  was  dutiable  as  an  unenumerated  manufactured  article. 
U.  S.  V.  Borgfeldt  (79  Fed.  Rep..  953)  cited.— T.  D.  25821   (G.  A.  5801). 

Miniature  Hats. — Miniature  Mexican  bats,  about  3  inches  in  diameter, 
made  of  straw  and  trinuued  with  colored  cords,  dutiable  at  30  per  cent  ad 
valorem  as  manufactures  of  straw  under  paragraph  449. — T.  D.  19414  (G.  A. 
4153). 

Horn  Strips. — Polished  horn  strips,  ready  and  coniiileted  for  use  as  bones 
or  stays  for  ladies'  dresses,  are  free  of  duty  under  pifragraph  577.  Borgfeldt  v. 
Erhardt  (41  Fed.  Rep.,  102)  followed.— T.  D.  19484  (G.  A.  4178). 


SCHEDULE    N — SUNDRIES.  825 

Vulcanized  India-Rubber  Automobile  Tire  Treads. — India  rubber  subiii it- 
led  to  a  process  of  vulcanization,  the  resultant  product  tlieret)f  known  as  soft 
India  rubber,  Held  to  be  dutiable  under  the  provisions  of  paragraph  449.  The. 
words  "  hard  rubber  "  in  paragraph  450  preclude  therefrom  all  manufactures 
of  india  rubber  except  vulcanized  India  rubber  known  as  "  hard  rubber." — T.  D. 
27425  (G.  A.  6385). 

India-Rubber  Braids. — The  provision  in  paragraph  339  for  "  braids  wholly 
or  in  chief  value  of  cotton,  whether  composed  in  part  of  india  rubber  or  other- 
wise," is  limited  to  braids  in  which  cotton  is  the  chief  component ;  and  braids 
of  cotton  and  india  rubber,  in  which  the  rubber  is  the  chief  component,  are 
dutiable  under  paragraph  449  as  manufactures  in  chief  value  of  india  rubber. 

The  fact  that  a  conclusion  may  lead  to  inconsistency  in  duties  is  not  adequate 
ground  for  holding  that  Congress  meant  the  opposite  from  what  it  said. — Horrax 
V.  U.  S.  (C.  C.  A.),  T.  D.  29505;  T.  D.  29001  (C.  C.)  and  (G.  A.  6496)  T.  D. 
27778  reversed. 

Massage  Bands  and  Gloves,  classified  as  brushes  under  paragraph  410.  wert* 
claimed  to  be  dutiable  as  manufactures  of  rubber  under  paragraph  449. 

The  merchandise  here  is  distinguished  from  that  passed  upon  in  Schieffelin's 
case,  G.  A.  1313  (T.  D.  12664).  Rubber  being  the  component  material  of  chief 
value,  it  is  dutiable  under  paragraph  449.— Ab.  22800  (T.  D.  30382). 

Diminutive  Opera  Glasses,  composed  in  chief  value  of  bone  and  containing 
microscopic  photographs  are  dutiable  at  the  rate  of  30  per  cent  ad  valorem 
under  paragraph  449  as  manufactures  of  bone,  and  not  at  60  per  cent  ad  valorem 
as  jewelry  under  paragraph  434.  G.  A.  5833  (T.  D.  25734),  affirmed  by  United 
States  circuit  court,  suit  3739  (T.  D.  26903),  followed.— T.  D.  26994  (G.  A. 
6262). 

Raflia  Cloth,  composed  exclusively  of  the  separated  fiber  of  the  raflfia  palm, 
is  dutiable  at  30  per  cent  under  paragraph  449  as  a  manufacture  of  palm  leaf, 
and  not  under  paragraph  347  as  a  manufacture  of  vegetable  fiber.  In  re  Rosen- 
feld,  G.  A.  1127  (T.  D.  12355),  and  In  re  Ropes,  G.  A.  1062  (T.  D.  12248), 
distinguished.— T.  D.  24435  (G.  A.  5341). 

Rubber  Recoil  Pads,  intended  to  take  the  place  of  the  heel  plate  of  a  gun, 
but  wliich  are  not  necessary  for  that  purpose  and  the  use  of  which  is  optional. 
are  not  dutiable  as  parts  of  guns  under  paragraph  158,  but  as  manufactures  of 
india  rubber  under  paragraph  449.— Schoverling  v.  U.  S.  (C.  C),  T.  D.  26972; 
Ab.  6098  (T.  D.  26289)  reversed. 

Rubber  Sponges  are  not  dutiable  as  "  sponges  "  under  paragraph  82,  but  as 
manufactures  of  rubber  under  paragraph  449. — Alfred  H.  Smith  Co.  v.  U.  S. 
(C.  C.  A.),  T.  D.  27746;  T.  D.  27006  (C.  C.)  and  (G.  A.  5944)  T.  D.  26091 
affirmed. 

Tennis  Balls. — The  proviso  in  paragraph  391  that  "  all  manufactures  of 
which  wool  is  a  component  material  shall  be  classified  and  assessed  for  duty  as 
manufactures  of  wool,"  held  to  be  limited  to  said  paragraph,  or,  at  most,  to 
the  schedule  in  which  the  paragraph  is  found.  Accordingly,  tennis  balls,  com- 
posed of  wool  and  india  rubber,  the  rubber  being  the  component  material  of 
chief  value,  are  dutiable  under  paragraph  449  as  manufactures  of  which  india 
rubber  is  the  component  material  of  chief  value,  not  specially  provided  for,  and 
not  as  manufactures  in  part  of  wool,  not  specially  provided  for.  In  re 
Slazenger  (G.  A.  4578),  aflflrmed  in  U.  S.  v.  Slazenger  (suit  3027),  followed. 
In  re  Benjamin  (G.  A.  4411)  and  Stone  v.  Heinenian  (100  Fed.  Rep.,  940), 
distinguished.— T.  D.  22360  (G.  A.  4724). 


826  DIOEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Chinese  Slippers,  made  of  leather,  chip,  cotton,  and  straw  (straw  chief 
value),  dutial>le  under  paragraph  352,  and  not  under  paragraph  258  or  341. — 
T.  D.  17856  (G.  A.  3790). 

Dress  Bones  are  dutiable  as  inanufacture.s  of  bone  and  not  free  as  horn, 
horn  strips,  or  horn  tips.— T.  D.  17933  (G.  A.  3808). 

Hinoki  or  Cliinese  Matting  is  dutiable  as  a  manufacture  of  wood  and  not 
free  as  a  manufacture  of  gi'ass,  straw,  etc.,  nor  as  tloor  matting  manufactured 
of  straw.— T.  D.  17823  (G.  A.  3757). 

Small  India-Rubber  Pouches  intended  to  be  given  away  with  a  small  clay 
pipe  as  an  advertising  novelty  held  dutiable  as  a  manufacture  of  India  rubber 
and  not  as  smokers'  articles.— T.  D.  16348  (G.  A.  3177). 

Kaftia  Braids  composed  of  straw,  to  be  used  in  the  manufacture  of  baskets. 
and  not  of  hats,  bonnets,  or  hoods,  are  dutiable  as  manufactures  of  grass  and 
not  as  braids  suitable  for  ornamenting  hats,  etc. — T.  D.  17267  (G.  A.  3529). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Dress  Shields. — Dress  shields  of  cotton  and  rul)ber,  the  latter  the  component 
material  of  chief  value,  are  dutiable  under  paragr.iph  400  as  manufactures  in 
chief  value  of  India  rubber,  and  not  under  paragraph  349,  relating  to  wearing 
apparel  composed  of  cotton  or  in  chief  value  of  cotton,  and  to  such  articles  of 
wearing  apparel  "  having  India  rubber  as  a  comix>nent  material." — Darlington 
V.  U.  S.  (C.  C),  T.  D.  26197 ;  G.  A.  decision  atflrmed. 

Palm  Fiber  Cloth. — RafTla  cloth,  a  manufacture  of  a  vegetable  fiber  ex- 
tracted from  the  inner  portion  of  the  leaves  of  the  gigantic  palm  tree  "  raphia," 
is  a  manufacture  of  vegetable  fiber. — T.  D.  12355  (G.  A.  1127). 

Rubber  Tubing  for  Artificial  Flowers. — Rubber  tubing  imported  for  use  in 
making  .stems  of  artilicial  flowers  dutiable  as  manufactures  of  india  rubber  at 
the  rate  of  30  per  cent  ad  valorem  under  paragraph  400,  act  of  1890,  or  25  per 
cent  ad  valorem  under  paragraph  352,  act  of  1894.— T.  D.  19769  (G.  A.  4217). 

Telegraphic  Cable.— A  marine  cable  consisting  of  two  copper  conductors, 
insulated  with  gutta-percha  and  protected  by  a  sheathing  of  iron,  wire,  and 
hemp,  held  to  be  a  manufacture  of  gutta-percha.— T.  D.  11398  (G.  A.  681). 

Whalebone  Strips. — Whalebone  cut  into  thin  strips  about  9  inches  long  by 
one-fourth  of  an  inch  in  width,  finished  suitable  for  use  in  corsets,  held  dutiable 
as  manufacture  of  whalebone  and  not  as  unmanufactured.— T.  D.  12704  (G.  A. 
1353). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Dental  Rubber,  used  for  making  the  plates  in  which  the  false  teeth  are  set, 
is  dutiable  as  an  article  composed  of  india  rubber  and  not  as  a  nonenumerated 
article  nor  free  as  crutle  india  rubber. — Junge  v.  Hedden  (37  Fed.  Rep.,  197)  ; 
Same  v.  Same,  146  U.  S.,  233. 

Polished  Horn  Strips  ready  and  completed  for  use  as  bones  or  stays  for 
ladies'  cor.sets  or  dre.sses  are  free  and  are  not  manufactures  of  horn. 

The  commercial  designation  is  the  first  and  most  important  designation  to  be 
ascertained  in  settling  the  meaning  of  the  tariff  laws.  These  articles  are  uni- 
vers.illy  known  in  trade  as  "horn  strips." — Borgfeldt  v.  Erhardt  (C.  C),  41 
Fed.  Rep.,  102. 


SCHEDULE    N SUNDRIES. 


827 


1913 


1909 


1897 


Quills,  Manufactured. — Paragraph  780  does  not  cover  the  manufacture  of 
quills  Into  .my  completed  article. — T.  D.  10304  (G.  A.  85). 

30  9.  Ivory  tusks  in  their  natural  state,  or  cut  vertically  across  the 
grain  only,  with  the  hark  left  intact,  20  per  centum  ad  valorem ;  manu- 
factures (if  ivory  or  vegetable  ivory,  or  of  which  either  of  these  substances 
is  the  component  material  of  chief  value,  not  specially  provided  for  in 
this  section,  35  per  centum  ad  valorem  ;  manufactures  of  mother-of-pearl 
and  shell,  plaster  of  Paris,  papier-mache,  and  vulcanized  India  rubber 
known  as  "  hard  rubber,"  or  of  which  these  substances  or  any  of  them 
is  the  component  material  of  chief  value,  not  specially  provided  for  in 
this  s;'ction,  25  per  centum  ad  valorem ;  shells  engraved,  cut,  ornamented, 
or  otherwise  manufactured,  25  per  centum  ad  valorem. 

464.  Manufactures  of  *  *  *  ivory,  vegetable  ivory,  mother-of-pearl 
and  shell,  plaster  of  Paris,  papier-mach6,  and  vulcanized  India  rubber 
known  as  "  hard  ruliber."  or  of  which  these  substances  or  any  of  them 
is  the  component  material  of  chief  value,  not  specially  provided  for  in 
this  section,  and  shells  engraved,  cut,  ornamented,  or  otherwise  manu- 
factured, 35  per  centum   ad  valorem. 

596.  Ivory  tusks   in   their   natural    state  or  cut   vertically   across  the 
grain  only,  with  the  bark  left  intact,  and  vegetable  ivory  in  its  natural 
.  state.      ( Free. ) 

■  450.  Manufactures  *  *  *  ivory,  vegetable  ivory,  mother-of-pearl 
and  shell,  plaster  of  Paris,  papier-mache,  and  vulcanized  India  rubber 
known  as  "  hard  rubber,"  or  of  which  the.se  substances  or  either  of  them 
is  the  component  material  of  chief  value,  not  specially  provided  for  in 
this  Act,  and  shells  engraved,  cut,  ornamented,  or  otherwise  manufac- 
tured, 35  per  centum  ad  valorem. 

584.  Ivory  tusks  in  their  natural  state  or  cut  vertically  across  the  grain 
only,  with  the  bark  left  intact,  and  vegetable  ivory  in  its  natural  state. 
(Free.) 

353.  Manufactures  of  *  *  *  vulcanized  India  rubber,  known  as 
hard  rubber,  *  *  *  paper-mache,  plaster  of  Paris,  *  *  *  or  of 
which  these  substances  or  either  of  them  is  the  component  material  of 
chief  value,  all  of  the  above  not  specially  provided  for  in  this  Act,  30 
per  centum  ad  valorem. 

354.  Manufactures  of  ivory,  vegetable  ivory,  mother-of-pearl.  *  *  * 
and  shell,  or  of  which  these  substances  or  either  of  them  is  the  compo- 
nent material  of  chief  value,  not  specially  provided  for  in  this  Act, 
*     *     *     35  per  centum   ad  valorem. 

519.  Ivory,  sawed  or  cut  into  logs,  but  not  otherwise  manufactured, 
,  and  vegetable  ivory.     (Free.) 

461.  Manufactures  of  *  *  *  vulcanized  india  rubber  known  as 
hard  rubber,  *  *  *  papier-mache,  *  *  *  ^y  ^^f  ■which  these  sub- 
stances or  either  of  them  is  the  component  material  of  chief  value,  all 
of  the  above  not  specially  provided  for  in  this  Act,  35  per  centum  ad 
valorem. 
1890  sj  402.  ]\Ianufactures  of  ivory,  vegetable  ivory,  mother-of-pearl,  and  shell, 
or  of  which  these  substances  or  either  of  them  is  the  component  material 
of  chief  value,  not  specially  provided  for  in  this  Act,  40  per  centum  ad 
valorem. 

618.  Ivory  and  vegetable  ivory,  not  sawed,  cut,  or  otherwise  manufac- 
tured.     ( Free. ) 

399.  *  *  *  Ivory,  vegetable  ivory,  all  manufactures  of  not  specially 
enumerated  or  provided  for  in  this  Act.  30  per  centum  ad  valorem. 

472.  Papier-mache,  manufactures,  articles,  and  wares  of,  30  per  centum 
ad  valorem. 

486.  Shells,  whole  or  parts  of,  manufactured,  of  every  description,  not 
specially  enumerated  or  provided  for  in  this  Act.  25  per  centum  ad 
valorem. 

720.  Ivory,  and  vegetable  ivory,  unmanufactured.     (Free.) 


1894 


1883  < 


828  Dir.KST  or  customs  dkctsions. 

DECISIONS  UNDER  Till-:  ACT  OF  V.^X 

Ivory  Toilet  Sets — Entireties. — A  box  in  eliicf  v;il>U'  of  wodd.  desiirnod  to 
roiitain  an  ivory  toilet  set,  wliicli  was  packed  separately,  was  lu'ld  dutiable 
as  an  entirety  as  a  manufacture  of  ivory  under  paraj;raph  309.  (i.  A.  7()3G 
(T.  I).  :;()t;ss)   cited.— Al).  .3(;S7(t   (T.  I).  34H2U). 

Mother-of-I*earI  Pieces. — P.roken  and  irrof;ular  pieces  of  niotber-of-pearl, 
the  result  of  cuttinj?  knife  liandles  or  other  articles  from  this  material  or  shell, 
were  claimed  entitled  to  free  entry  as  mother-of-pearl  and  shells  not  manufac- 
tured or  advanced  in  value  from  the  natural  state  (par.  647,  tariff  act  of  1001), 
and  par.  r)70,  tariff  act  of  1913)  or  dutiable  as  waste.  The  material  was  found 
to  be  a  by-product  or  waste  capable  of  use  only  in  makinjj;  small  buttons  and 
other  articles,  and  held  dutiable  under  paragraph  479,  tariff  act  of  1909,  and 
paragrai)h  3S4,  tariff  act  of  1913.  G.  A.  7033  (T.  D.  3()(;sr))  and  U.  S.  v.  Salo- 
mon  (1  Ct.  Cust.  Appl.s.,  250;  T.  D.  31277)   followed.— Ab.  37249. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Small  Pieces  of  Ivory  used  for  makinj;  billiard  cue  tips  and  small  billiard 
balls,  classified  as  manufactures  of  ivory  under  parajjjraph  4G4.  were  held  duti- 
able as  nonenumerated  manufactured  articles  (par.  480). — Ab.  3r.9()(;  (T.  D. 
34909). 

Broken  Pieces  of  Ivory,  produced  from  cuttinR  billiard  balls  and  otlier  arti- 
cles, asses.sed  as  manufactures  of  ivory  under  paragraph  404,  were  held  dutiable 
as  waste  (par.  479).  Patton  v.  U.  S.  (159  U.  S.,  500)  cited.— Ab.  340.33  (T.  D. 
33260). 

jVIother-of-l*earl  Pieces. — Small  pieces  or  scraps  of  mother-of-pearl,  polished 
on  one  sid(>  and  rough  on  the  other,  with  portions  of  the  outer  shell  of  the 
oyster  attached  to  the  rough  side,  assessed  as  manufactures  of  shell  under  para- 
graph 404,  were  claimiMl  free  of  duty  as  pearl  shells,  unmanufactured  (par. 
6-17),  or  dutiable  :is  waste  (par.  479).  Protest  overruled.— Ab.  340,3.3  (T.  D. 
33872). 

Vegetable  Ivory  Sawed  into  slabs  without  further  advancement,  cla.ssified 
under  paragraph  464,  lield  free  of  duty  as  vegetable  ivory  in  its  natural  state 
(par.  596).  Zanmati  v.  U.  S.  (1.53  Fed.  Rep.,  8S0 ;  T.  D.  28054)  and  (}.  A.  6596 
(T.  D.  28177)  followed.— Ab.  31142  (T.  D.  33120). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Casts  of  Sculptnre. — Certain  so-called  church  statviary  imported  under  the 
tariff  act  of  .Inly  24.  1897,  was  classified  by  the  collector  of  customs  under  the 
provision  in  paragraph  97  for  "  articles  and  wares  composed  of  earthy  or  min- 
eral substances  not  specially  provided  for  if  decorated,"  or  und(>r  the  provision 
In  paragraph  450  for  "  maiuifactures  of  plaster  of  I'aris  not  specially  [)rovided 
for."  It  was  claimed  by  the  imi)orters  to  be  dutiable  under  paragraph  649, 
covering  "statuary,  and  specimens  or  casts  of  sculjiture,  where  .specially  im- 
port(>d  in  good  faith  for  the  use  and  by  (»nler  of  any  society  incorporated  or 
established  solely  for  religious  purposes."  The  articles  in  question  are  hollow 
figures  made  by  pressing  plastic  materials  into  a  sectional  mold  made  from  a 
plaster  cast  produced  in  a  mold  ni.ide  from  the  original  clay  model.  The  vari- 
ous molded  sections  are  joined  together  aroiind  a  framework  of  wood,  and  the 
completed  figure  is  finished  by  skilled  workmen  and  then  painted.  Many  dupli- 
cate figures  may  be  and  are  jiroduced  from  llie  snm(>  mold.  Held  (hat  these 
figures  are  within  the  term  "casts  of  sculpture"  in  .said  paragraph  649;  also. 


SCHEDULE    N SUNDEIKS,  829 

that  this  provision  of  the  statute  should  be  liberally  construed  in  favor  of  the 
importer.— Benzinger  v.  U.  S.  (U.  S.).  T.  D.  24077;  113  Fed.  Kep.,  1016  (C 
C.  A.),  107  Fed.  Hep.,  257   (C.  C),  and  (G.  A.  4533)   T.  D.  21543  reversed. 

Hippopotamus  Teeth. — Umbrella  handles  manufactured  from  hippopotamus 
teeth  are  manufactures  of  ivory  and  dutiable  under  paragraph  450,  and  are  not 
dutiable  as  horn  or  bone. 

There  is  no  settled,  uniform,  and  unvarying  trade  designation  for  such  mer- 
chandise, and  the  common  understanding  must  prevail. 

Where  the  law  provides  for  a  manufacture  of  specific  substance,  the  term  is 
descriptive  and  not  subject  to  trade  understanding.  The  fact  is  merely  whether 
the  manufactured  article  is  made  out  of  the  described  substance,  not  as  to  its 
recognition  in  trade  and  commerce.  Maddock  v.  Magone  (152  U.  S.,  371;  Sonn 
V.  Magone  (159  U.  S.,  417)  ;  Berbecker  v.  Ilobert.son  (152  U.  S.,  376)  ;  E'atton  v. 
U.  S.  (1.59  U.  S.,  500)  ;  Field  v.  U.  S.  (90  Fed.  Ilep.,  412)  ;  Cadwalader  v.  Zeh 
(151  U.  S.,  171)  and  Carson  v.  Nixson  (90  Fed.  Ilep..  409)  cited  and  followed.— 
T.  D.  224S3  (G.  A.  4704). 

Models  for  Wooden  Legs  classified  as  manufactures  of  phister  of  Paris 
under  paragraph  45|).  The  board  was  of  opinion  that  the  articles  in  controversy 
would  not  come  within  paragraph  616.— Ab.  19409  (T.  D.  29173). 

Mother-of-Pearl  Slabs. — Pieces  of  mother-of-pearl  formed  by  cutting  or 
grinding  into  slabs  designed  for  use  in  the  manufacture  of  handles  for  knives, 
etc.,  are  dutiable  at  35  per  cent  ad  valorem  as  manufactures  of  mother-of-pearl 
under  paragraph  450,  and  are  not  entitled  to  free  entry  as  mother-of-pearl, 
uncut,  under  paragraph  635,  nor  are  they  dutiable  at  10  or  20  per  cent  ad 
valorem  under  section  6  as  articles  either  unmanufactured  or  manufactured. 
G.  A.  1473  (T.  D.  12922)  and  G.  A.  6176  (T.  D.  26799),  affirmed  by  the  Circuit  \i 
Court  for  the  Southern  District  of  New  York  (T.  D.  27767),  cited.— T.  D.  27823 
(G.  A.  6.515). 

Mother-of-pearl  cut  or  ground  into  slabs  designed  for  use  in  making  handles 
for  knives,  etc..  Held  to  be  "  manufactures  "  of  mother-of-pearl  within  the  mean- 
ing of  paragraph  450. — Morris  European  &  American  Express  Co.  v.  U.  S. 
(C.  C),  T.  D.  27767;  (G.  A.  6176)  T.  D.  26799  affirmed. 

Pearl  Scales  dutiable  as  manufactures  of  pearl  at  35  per  cent  ad  valorem 
under  paragraph  4.50,  and  not  as  parts  of  pocketknives  luider  the  provisions  of 
paragraph  1.53.     Judicial  affirmance  of  G.  A.  4216.— T.  D.  21346  (G.  A.  4473). 

Plaster  Models  classified  as  manufactures  of  plaster  of  Paris  and  claimed 
to  be  free  of  duty  under  paragraph  616  convey  certain  ideas  for  the  execution 
of  artistic  decorative  work  in  marble.  They  are  not  models  of  invention  nor 
patterns  for  machinery  nor  improvements  in  the  arts. — Ab.  17999  (T.  D.  28703). 

Plaster  of  Paris  Vases  and  Statuettes. — Vases  and  statuettes  made  of 
plaster  of  Paris  are  dutiable  at  the  rate  of  35  per  cent  ad  valorem  under 
j)aragraph  450  as  manufactures  of  plaster  of  Paris.  Such  merchandise  is  not 
dutiable  under  paragraph  95,  as  earthenware,  vases,  and  statuettes.  G.  A.  4924 
(T.  D.  23054)  reversed;  Bing  v.  U.  S.  (121  Fod.  Ilep.,  194)  cited  and  followed.— 
T.  D.  24443  (G.  A.  .5343). 

Shells,  Cut  and  Bored. — Mussel  shells  prepared  by  cutting  and  boring 
holes  and  used  for  ornamental  purposes,  having  been  advanced  in  value  and 
adapted  to  a  definite  use,  are  not  entitled  to  free  entry  under  paragraph  635, 
but  were  dutiable  as  "  shells  engraved,  cut,  ornamented,  or  otherwise  manu- 
factured," under  paragraph  4.50.  Hartranft  r.  AViegmanu  (121  U.  S.,  609), 
distinguished.— U.  S.  r.  Reed  .V:  Keller  (Ct.  Cust.  Appls.),  T.  D.  33105;  (G.  A. 
Ab.  28344)  T.  D.  32488  reversed. 


830  DIGEST   OF   CUSTOMS   DECISIONS. 

Sliolls  in  Tlioir  \atural  State. — Shells  that  arc  in  their  uatural  state, 
exeepl  so  far  as  tliey  may  have  Ix-en  advanced  in  value  or  condition  by  lieing 
cleansed  from  offensive  and  extraneous  matter  l)y  chemical  baths,  are  free  of 
duty  under  the  provision  in  parajrrapli  635,  for  "  shells  not  manufactured,  or 
advancetl  in  value  from  the  natural  state";  but  shells  that,  in  addition  t(> 
(he  deansin;:  processes,  have  al.so  been  polished  or  firound  are  dutiable  in* 
'■shells  maiiutactured."  under  the  provision  in  paragraph  4.")0  for  "shellj 
engraved,  cut,  ornamented,  or  otherwise  manufactured."  Sclioenemann  r.  U.  S. 
(119  Fed.  Rep.,  584)  fcdlowed  ;  In  re  Sclioenemann,  G.  A.  4294  (T.  D.  20210). 
reversed.— T.  D.  24720  (G.  A.  5442). 

vStrung  Shells. — Cut  or  pierced  Tasmanian.  or  kelp,  shells  permanently 
strun;,'  on  a  cotton  thread  not  fitted  with  clasp,  snap,  or  other  metal  device 
iricident  and  usual  to  necklaces.  Held  to  be  not  conmionly  known  as  jewelry 
and  to  be  dutiable  at  35  per  cent  ad  valorem  uiuler  parajrraph  4.50. — T.  D. 
25663  (G.  A.  5810). 

Turtle  Shells  from  which  have  been  removed  the  entrails,  bones,  and  flesh, 
and  which  have  been  treated  with  arsenic  and  dried,  and  then  polished,  ar« 
dutiable  as  "  shells  otherwise  manufactured,"  under  the  provision  in  para- 
graph 450,  for  "shells  encraved.  cut.  ornamented,  or  otlierwise  manufactured," 
and  not  under  section  G  as  unenumerated  articles  "  manufactured  in  wliole 
or  in  part."— In  re  Stuart.  G.  A.  .•',922  (T.  D.  18165),  distin.uuisbed.- T.  D.  24S09 
(G.  A.  5493). 

DECISION  UNDER  THE  ACT  OF  1894. 

Anatomical  Models  Composed  of  Plaster  of  Paris  are  dutiable  as  manti- 
factures  of  plaster  of  Paris  aiul  not  under  paragraph  85. — T.  D.  18534  (G.  A. 
S990). 

Ivory,  Sawed. — Pieces  of  ivory  2*  inches  Ions,  cut  crosswise  from  ele- 
phants' tusks,  with  the  bark  on.  free  of  duty  under  paragraph  519,  as  "  ivory, 
sawed  or  cut  into  logs,  but  not  otlierwise  manufactured." — Dept.  Order  (T.  D. 
19392). 

Cross  sections  2  by  2^  inches  long,  sawed  from  the  solid  portions  of  ivory 
tusks,  with  the  outer  covering  or  bark  left  on,  and  generally  known  in  trade 
as  "billiard-ball  blocks"  and  "logs,"  are  free  and  not  dutiable  as  manufac- 
tures of  ivory.— Arbib  v.  U.  S.,  86  Fed.  Rep..  121,  reversing  T.  D.  18616  (G.  A. 
4014). 

Shells  of  the  kind  described  in  Hartranft  r.  Weigmann  (121  U.  S.,  609),  and 
there  held  to  be  free  \inder  paragraph  780,  act  of  1883.  are  dutiable  under  this 
paragraph  and  not  free  under  paragraph  613,  act  of  1894.  In  this  latter  i)ara- 
graph  the  words  "  not  cut,  ground,  or  otherwi.se  manufactured  "  were  designed 
to  meet  the  ruling  of  the  Supreme  Court.— T.  D.  17946  (G.  A.  3821). 

Polished  Turtle  Shells  are  (hitiable  as  nonenumerated  partly  manufactured 
articles  and  not  under  paragraph  .354  as  manufactures  of  shell,  nor  free  under 
paragraph  619  as  skeletons  or  other  preparations  of  anatomy,  or  under  para- 
graph 625  as  specimens  of  natural  history.— T.  D.  18165  (G.  A.  3922). 

DECISIONS  UNDER  THE  ACT  OP  1890. 

Elephant's  Tusks,  Sawed. — An  importer  of  ivory  called  the  attention  of  the 
Ways  and  Means  Committee  to  the  fact  that  a  certain  provision  relating  to 
cut  ivory,  in  a  tariff  bill  then  in  preparation,  would  make  a  tusk  once  sawed 
dutiable,  but  the  bill  was  not  changed  in  this  respect.     Held,  that  it  should 


SCHEDULE   N SUNDRIES.  831 

be  presumed  that  Congress  intended  to  make  ivory,  once  sawed,  subject  to 
duty.  9 

The  provisions  of  this  paragraph  do  not  apply  to  elephants'  tusks  sawed 
into  pieces  of  various  lengths,  when  such  sawing  requires  skill  and  judgment 
and  is  done,  not  for  convenience  of  transportation,  but  to  separate  the  ivory 
into  different  grades  adapted  to  different  uses. — In  re  Gerdau  (C.  C),  54  Fed. 
Rep.,  143. 

Mother-of-Pearl,  Cut  in  Slabs,  and  designed  for  use  in  the  manufacture  of 
knife  handles,  Is  dutiable  under  this  paragraph,  and  not  under  section  4,  as  a 
uonenumerated  article.  Sustaining  T.  D.  12922  (G.  A.  1473)  and  T.  D.  14318 
(G.  A.  2247).— In  re  John  Russell  Cutlery  Co.  (C.  C),  56  Fed.  Rep.,  221. 

Papier-Mache. — Merchandise  invoiced  and  known  (and  in  this  instance 
sold)  as  papier-mach6  is  dutiable  as  such,  though  every  constituent  of  papier- 
machS  may  not  be  present  in  the  composition  of  which  it  is  made. — Wanamaker 
V.  Cooper  (C.  C),  69  Fed.  Rep.,  465. 

Statuary,  Plaster  of  Paris  Busts  Not  Free  as. — Plaster  of  Paris  busts  of 
various  historical  personages  held  dutiable  as  plain  white  earthenware  not 
decorated,  and  not  as  statuary.— T.  D.  16653  (G.  A.  3298). 

Models  Composed  of  Plaster  of  Paris. — Casts  or  models  composed  of 
plaster  of  Paris,  not  colored  or  ornamented  in  any  manner,  and  designed  for 
use  in  the  manufacture  of  picture  frames,  are  dutiable  by  similitude  as  manu- 
factures of  an  earthen  or  mineral  substance,  or  under  paragraph  101  by  simili- 
tude, and  not  under  paragraph  459  by  similitude,  nor  as  a  uonenumerated 
article.— T.  D.  15703    (G.  A.  2884). 

Snail  Shells  or  "  Green  Ears." — Shells  known  as  "  green  ears,"  the  ex- 
terior of  which  has  been  cleaned  with  acid  and  polished  and  the  epidermis  in 
spots  ground  off  are  manufactured. — T.  D.  12851  (G.  A.  1447). 

DECISIONS   UNDER   THE   ACT   OF   1883. 

Mother-of-Pearl  Slabs. — Slabs  or  strips  of  pearl  shell  known  as  "  mother- 
of-pearl  scales  for  knife  handles "  are  manufactures  of  shell. — T.  D.  11581 
(G.  A.  756). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Shells  cleaned  with  acid  and  then  ground  on  an  emery  wheel,  and  some  of 
them  afterwards  etched  by  acid,  and  all  intended  to  be  sold  for  ornaments 
are  free  as  shells  not  manufactured  and  not  dutiable  as  manufactures  of 
shells.— Hartranft  v.  Wiegmann  (121  U.  S.,  609)  ;  Same  v.  Winters,  121  U.  S., 
616. 

3  70.  Masks,    of    whatever    material    composed,    25    per    centum    ad 
valorem. 

1909  465.  Masks,  composed  of  paper  or  pulp,  35  per  centum  ad  valorem. 
1897  451.  Masks,  composed  of  paper  or  pulp,  35  per  centum  ad  valorem. 
1894  355.  Masks,  composed  of  paper  or  pulp,  25  per  centum  ad  valorem. 
1890  463.  Masks,  composed  of  paper  or  pulp,  35  per  centum  ad  valorem. 
1883         (Not  enumerated.) 

DECISIONS   UNDER   THE   ACT   OF   1909. 
Cotton   Masks. — Gauze   masks   assessed   as   manufactures   of   cotton   under 
paragraph  332  were  claimed  dutiable  as  toys  (par.  431)  or  as  masks  composed 
of  paper  or  pulp  (par.  465).     Protest  overruled  on  the  authority  of  Ab.  24681 
(T.  D.  31236).— Ab.  33528  (T.  D.  33732). 


832  DIGKST    OF    CUriTOlMS    DECISIONS. 

Masks  wore  hehl  dutiable  as  iiiamifactures  of  tuttoii  iiikUt  para^'raph  332. — 
\b.  24G81    (T.  l>.  311.'(;;5). 

Paper  Masks  in  I'art  of  Wool.— Borgfeldt's  case,  G.  A.  50r)0  (T.  D.  23425). 
arose  umler  the  act  of  1897.  and  the  board  held  similar  inerchaudise  to  be 
tlutiable  as  masks  composed  of  pajjcr,  rather  than  as  a  manufacture  of  wool. 
Tile  i)ara.urapli  in  the  present  act  under  which  the  merchandise  was  assessed 
and  the  para;,Mai)h  coverinji;  masks  mider  which  the  importers  claim  are 
identical  with  the  corresponding  parau'rapiis  of  the  tariff  act  of  1897. — Ab. 
25703  (T.  D.  31GG4). 

DECISIONS   UNDER   THIO   ACT   C)P^   1897. 

Gauze  Masks  made  of  clu-ap  cot  inn  f:il)ric  and  masks  made  of  rouixl  iron  wire 
were  claimed  to  be  dutiable  as  toys  under  pjiragrapli  418.  I'rotest  overruled. — 
Ab.  20497  (T.  D.  29498). 

Wire  Masks. — Masks  made  from  wire  are  dutiable  under  the  provisions 
of  the  proviso  to  paraj;raph  137  according;  to  {?auji;e  and  value.  The  provisions 
of  that  pro\  i.so  are  more  .specific  than  the  provisions  of  paragraph  193  for 
manufactures  of  metal.  G.  A.  4054  (T.  D.  21979)  and  G.  A.  4733  (T.  D. 
22380)  cited  and  followed.— T.  D.  24241   (G.  A.  5280). 

Masks  Composed  in  Part  of  Wool. — Toy  masks,  composed  in  chief  value  of 
pafHM-  or  pulp  and  in  part  of  wool,  are  dutiable  under  paragrapli  451  as  masks 
comi)osed  of  paper  or  pulp,  and  are  not  dutiable  under  paragraph  3GG  as 
manufactures  in  part  of  wool,  nor  as  toys  under  paragraph  418.  Following 
G.  A.  4532,  4547,  4550,  and  4894.— T.  D.  23425  (G.  A.  5050). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Masks  and  Toy  Mustaches. — Masks  composed  of  paper  or  pulp  and  having 
attached  thereto  a  flowing  beard  of  wool,  paper  or  pulp  being  the  component 
material  of  chief  value,  are  dutiable  as  masks  and  not  as  manufactures  of 
wool.— T.  D.  13975  (G.  A.  2080). 

:?71.   Matting  made  of  cocoa  fiber  or  rattan.  5  cents  per  square  yard; 
mats  made  of  cocoa  fiber  or  rattan,  3  cents  per  .square  foot. 

4G6.  Matting  made  of  cocoa  fiber  or  rattan,  G  cents  per  .square  yard; 
mats  made  of  cocoa  fiber  or  ratUm,  4  cents  per  square  foot. 

452.  Matting  made  of  cocoa  fiber  or  rattan,  G  cents  per  square  yard; 
mats  made  of  cocoa  tiber  or  rattan,  4  cents  per  square  foot. 

35G.  Matting  and  mats  made  of  cocoa  fiber  or  rattan,  20  per  centum 
ad  valorem. 


1894 


4G4.  Matting  made  of  cocoa  fiber  or  rattan,  12  cents  per  square  yard ; 
mats  made  of  cocoa  fiber  or  rattan,  8  cents  per  square  foot. 


1890 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cocoa-Fiber   Mats. 

Floor  mats  made  of  cocoa  fiber  are  dutiable  as  "mats  made  of  cocoa  fiber" 
under  paragraph  452,  not  as  "  matting"  muler  the  same  paragraph. 

The  present  tariff  act  of  1897,  like  previous  acts,  makes  a  clear  distinction 
for  dutiable  purposes  between  the  articles  of  "  matting  "  and  "  mats  "  of  various 
kinds,  aial  this  distinction  is  uniformly  recognized  in  trade  and  commerce, — • 
T.  D.  20923  (G.  A.   139G). 


SCHEDULE    N SUNDRIES.  833 

Mat  Defined. — Any  article  to  be  used  as  a  mat  on  the  floor,  made  of  cocoa 
fiber  or  rattan,  that  is  a  finished  product  and  ready  to  l)e  used  in  the  condition 
Id  which  it  is  imported,  is  properly  dutiable  as  a  mat  at  4  cents  per  square  foot 
under  the  second  clause  of  paragraph  452  regardless  of  its  size,  the  way  in 
which  it  is  woven,  or  the  particular  use  to  which  it  is  to  be  put. 

Billiard  Surrounds. — "  Billiard  surrounds,"  so  called,  made  of  cocoa  fiber, 
are  dutiable  at  4  cents  per  square  foot  under  paragraph  452. — T.  D.  25164  (G.  A. 
5625). 

Cocoa  Mats  AVlth  Wool  Fringe,  classified  under  paragraph  366  as  manu- 
factures of  wool,  were  claimed  to  be  dutiable  under  paragraph  452,  relating  to 
mats  made  of  cocoa  fiber.     Protest  sustained. — Ab.  18012  (T.  D.  28714). 

1913        372.  Moss  and  sea  grass,  eelgrass,  and  seaweeds,  if  manufactured  or 
dyed,  10  per  centum  ad  valorem. 

1909        ^^    Moss  and  sea  grass,  eelgrass,  and  seaweeds,  if  manufactured  or 
dyed,  10  per  centum  ad  valorem. 

1897  81.  Sea  moss,  10  per  centum  ad  valorem. 

1894  69.  *     *     *     sea  moss  or  Iceland  moss,  10  per  centum  ad  valorem. 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Moss  Wreaths. — Wreaths  made  of  natural  rock  moss,  dyed  and  prepared, 
which  were  classified  as  nonenumerated  manufactured  articles  under  para- 
graph 480,  were  held  dutiable  as  "moss  manufactured  or  dyed"  (par.  78). 
Ab.  23535  (T.  D.  30710)  followed.— Ab.  26020  (T.  D.  31727). 

U.  S.  V.  Bayersdorfer  (175  Fed.  Rep.,  959;  T.  D.  30277),  which  affirmed  the 
decision  of  the  circuit  court,  Bayersdorfer  v.  U.  S.  (171  Fed.  Rep.,  286;  T.  D. 
29853),  and  of  the  board,  Ab.  15505  (T.  D.  28205),  relating  to  statice  wreaths, 
holds  that,  although  these  natural  flowers  were  in  the  form  of  wreaths,  they 
were  still  dutiable  under  paragraph  251  of  the  act  of  1897  as  natural  flowers, 
preserved.  The  language  of  paragraph  78  so  differs  from  the  provisions  of  the 
law  of  1897  relative  to  moss  that  we  think  Bayersdorfer's  case  now  applies. — 
Ab.  23535  (T.  D.  30710). 

Sea-Grass  Furniture,  Baskets,  etc. — Furniture,  baskets,  etc.,  manufactured 
from  sea  grass  dutiable  under  paragraph  463.— Dept.  Order  (T.  D.  31759). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Sea  Moss  which  has  been  dyed  for  the  purpose  of  preserving  its  natural  form 
and  color,  such  process  of  dyeing  not  having  changed  its  name  or  character,  is 
specifically  provided  for  in  paragraph  81  and  dutiable  at  10  per  cent  ad 
valorem.— T.  D.  27670  (G.  A.  6464). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Moss  Dyed,  prepared  for  florists'  use  or  for  ornamental  purposes,  is  a  non- 
enumerated  article  and  is  not  free  under  paragraph  558  as  crude  moss. — ^T.  D. 
16317  (G.  A.  3146)  ;  T.  D.  16956   (G.  A.  3384). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Natural  Moss,  not  edible,  advanced  in  value  or  condition  by  assorting,  clean- 
ing, or  dyeing,  chiefly  used  by  florists  and  not  as  a  drug  is  dutiable  as  moss 
60690°— 18— VOL  1 53 


1894 


834  DIGEST   OF   CUSTOMS  DECISIONS. 

under  paragraph  24  at  10  per  cent,  and  not  as  a  nonenumerated  manufactured 
article.  Following  In  re  Kraft  (C.  C),  53  Fed.  Rep.,  1016,  which  reversed  T.  D. 
12703  (G.  A.  1352).— T.  D.  14728  (G.  A.  2450). 

3  7.'J.  Mu.sical    instruments  or   parts  thereof,   pianoforte   actions   and 

parts  thereof,  cases  for  musical  instruments,  pitch  pipes,  tuning  forks, 

1913     tuning    hammers,    and    metronomes;    strings    for    musical    instruments, 

composed  wholly  or  in  part  of  steel  or  other  metal,  all  the  foregoing  35 

per  centum  ad  valorem. 

467.  Musical  instruments  or  parts  thereof,  pianoforte  actions  and  parts 

thereof,     *     *     *     not  otherwise  enumerate<l   in   this  .section,   cases  for 

1909     musical    instruments,    pitch   pipes,    tuning   forks,    tuning    hammers,    and 

metronomes ;    strings   for   musical    instruments,   composed   wholly    or    in 

part  of  steel  or  other  metal,  all  the  foregoing,  45  per  centum  ad  valorem. 

453.  Musical  instruments  or  parts  thereof,  pianoforte  actions  and  parts 

thereof,     *     *     *.    cases    for    musical    instruments,    pitch    pipes,    tuning 

1897     forks,  tuning  hammers,  and  metronomes ;  strings  for  musical  instruments, 

composed  wholly  or  in  part  of  steel  or  other  metal,  all  the  foregoing.  45 

per  centum  ad  valorem. 

326^.  Musical  instruments  or  parts  thereof  (except  pianoforte  actions 
and  parts  thereof),  strings  for  musical  instruments  not  otherwise 
enumerated,  cases  for  musical  instruments,  pitch  pipes,  tuning  forks, 
tuning  hammers,  and  metronomes,  25  per  centum  ad  valorem. 

1890         (Not  enumerated.) 

1883        469.  Musical  instruments  of  all  kinds,  25  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Silk  String.s  for  Musical  Instruments. — Violin  E  strings  made  of  silk,  classi- 
fied under  paragraph  318,  were  claimed  dutiable  as  parts  of  musical  instru- 
ments (par.  373). 

The  strings  are  admittedly  composed  of  silk,  and  they  are  not  specially  pro- 
vided for.  They  were  therefore  properly  as.sessed  with  duty  by  the  collector. — 
Ab.  37658. 

Triangles. — It  is  no  part  of  the  definition  of  a  musical  instrument  that  it 
can  be  used  to  produce  a  continuous  melody  and  that  a  chromatic  scale  can  be 
played  upon  it. 

A  metal  triangle,  with  a  wooden-handled  hammer  or  striker,  is  dutiable  as  a 
mu.sical  instrument  under  paragraph  373,  and  not  as  composed  wholly  or  in 
chief  value  of  iron,  steel,  or  other  metal  under  paragraph  167. — U.  S.  v.  Sears, 
Roebuck  &  Co.  (Ct  .Cust.  Appls.),  T.  D.  36388;  G.  A.  Ab.  38904  reversed. 

Violin  Mutes  were  found  to  bear  no  resemblance  to  a  musical  instrument  or 
a  part  thereof  and  not  necessary  to  the  use  of  the  violin  except  when  it  is  de- 
sired to  soften  the  totie.  They  were  held  dutiable  as  manufactures  of  metal  at 
20  per  cent  under  paragraph  167.— Ab.  38839. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Baby  Crys. — Small  wooden  whistles,  known  as  "  baby  crys,"  occasionally 
used  in  orchestras  or  moving-picture  shows  to  produce  a  .sound  like  the  cry  of 
a  baby,  are  not  commonly  or  commercially  known  as  musical  instruments  as 
assessed  under  paragraph  467,  but  are  dutiable  as  manufactures  in  chief  value 
of  wood  at  35  per  cent  ad  valorem  under  paragraph  215. — T.  D.  32777  (G.  A. 
7387). 

Castanets  and  Batons  cla.s.sified  as  mu.sical  instruments  under  paragraph  467, 
were  claimed  to  be  dutiable  as  manufactures  of  wood  (par.  215).  Protests 
sustained.— Ab.  30932  (T.  D.  33055). 


SCHEDULE    N SUNDRIES.  835 

Clarinet  Reed  Cases  assessed  under  paragraph  448,  held  dutiable  under 
paragraph  467.— Ab.  29089  (T.  D.  32681). 

Drumheads. — The  articles  are  called  drumheads  by  the  importers  and  the 
appraiser  alike.  They  appear  to  be  completely  prepared  and  adapted  for  use 
as  drumheads,  and  by  their  size  and  shape  they  would  seem  to  have  been  finally 
appropriated  to  that  use,  and  that  use  alone.  They  were  properly  dutiable  as 
parts  of  musical  instruments  under  paragraph  467.  Wyman  case  (T.  D.  28924) 
distinguished.— U.  S.  v.  Lyon  &  Healy  (Ct.  Cust.  Appls.),  T.  D.  33366;  (G.  A. 
Ab.  30933)  T.  D.  33055  reversed. 
Parts  of  Musical  Instruments. 

The  subject  of  this  appeal  embraced  five  classes  of  articles.  As  described  by 
the  board  they  consist  of  (1)  blocks  of  wood  made  into  the  form  of  violin  necks; 
(2)  tail  pieces  for  violins;  (3)  pegs  for  violins;  (4)  round  pieces  of  granadilla 
wood  about  7  inches  in  length,  having  a  hole  bored  lengthwise  through  the  cen- 
ter, intended  to  be  made  into  mouthpieces  for  flutes;  and  (5)  round  pieces  of 
ivory  in  different  lengths,  having  a  hole  bored  lengthwise  through  the  center, 
intended  to  be  made  into  mouthpieces  for  piccolos  and  flutes. 

The  physical  construction  of  these  violin  and  cello  necks  is  such  as  to  render 
them  plainly  unserviceable  for  any  other  purpose  than  for  use  as  parts  of  musical 
iPstruments.  Athenia  Steel  &  Wire  Co.  v.  U.  S.  (1  Ct.  Cust.  Appls.,  494;  T.  D. 
31528;  Richard  &  Co.  v.  U.  S.  (3  Ct.  Cust.  Appls.,  306;  T.  D.  32587)  ;  U.  S.  v. 
Lyon  &  Healy  (4  Ct.  Cust.  Appls.,  — ;  T.  D.  33366). 

Hollow  Cylindrical  Pieces  of  Wood  and  Ivory. — The  appearance  of  these 
hollow  cylindrical  pieces  of  wood  and  ivory  does  not  indicate  they  are  confined 
in  their  possible  uses,  nor  does  the  evidence  justify  the  conclusion  that  they  are 
intended  for  use  as  parts  of  musical  instruments. — U.  S.  v.  Lyon  &  Healy  (Ct. 
Cust.  Appls.),  T.  D.  33873;  (G.  A.  Ab.  30931)  T.  D.  33055  modified. 

Unfinished  Parts  of  Violins. — These  violin  finger  boards,  necks,  pegs,  and 
bridges  of  wood  have  each  been  given  such  form  and  shape  that  not  only  has 
its  utility  for  any  other  purpose  been  destroyed,  but  each  article  bears  evidence 
of  the  use  to  which  it  is  to  be  devoted  and  its  adaptation  to  that  use.  They 
were  dutiable,  as  assessed,  as  parts  of  musical  instruments  under  paragraph 
467.  U.  S.  V.  Lyon  &  Healy  (4  Ct.  Cust.  Appls.,  T.  D.  33873,  supra).— Richard 
&  Co.  et  al.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33883;  (G.  A.  7459)  T.  D.  33405 
affirmed. 

Organ  Keyboard  Case. — Specially  prepared  wood  for  a  cabinet  to  cover  the 
key  desk  of  an  organ,  shipped  in  three  or  four  pieces,  was  held  properly 
classified  as  parts  of  musical  instruments  under  paragraph  467,  the  board  hold- 
ing that  even  though  the  cabinet  is  20  feet  from  the  nearest  part  of  the  organ 
it  would  still  be  part  of  the  organ. — Ab.  37318. 

Music  Rolls  for  Self-Playing  Instruments. — These  music  rolls  are  made 
for  a  player  piano  known  as  the  Welte  Mignon.  This  instrument  can  be 
used  as  an  ordinary  piano  and  it  is  equipped  for  the  mechanical  production  of 
music.  These  rolls  are  essential  to  the  use  of  the  instrument  as  a  player 
piano  and  are  therefore  parts  of  the  instrument. — Welte  &  Sons  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  34249;   (G.  A.  Ab.  33565)  T.  D.  33738  affirmed. 

Scientific  Apparatus. — An  Instrument  built  upon  the  order  of  a  piano  to 
play  a  specific  part  in  orchestral  recitals,  classified  as  a  musical  instrument 
under  paragraph  467,  was  claimed  free  of  duty  as  scientific  apparatus.  Pro- 
test overruled.  G.  A.  5532  (T.  D.  24902)  and  Massachusetts  General  Hospital 
V,  U.  S.  (112  Fed.,  670)  followed.— Ab.  36478  (T.  D.  34763). 


836  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS   UNDER   THE   ACT   OF   1897. 

Blow  Accordions. — The  evidence  taken  in  the  case  shows  conclusively  that 
the  blow  accordions  in  dispute  are  not  adapted  for  the  use  of  musicians,  but 
were  designed  for  the  amusement  of  children.  We  find  the  merchandise  in 
question  is  toys.— Ab.  18097  (T.  D.  28741). 

Drumheads. — Circular  sheets  of  parchment  of  varying  sizes,  being  com- 
mercially known  as  drumheads,  are  dutiable  as  parts  of  musical  instruments 
under  paragraph  453,  and  are  not  free  of  duty  as  parchment  or  vellum  under 
I.ara graph  634.— Lyon  r.  U.  S.  (C.  C),  T.  D.  2.5832;  (G.  A.  5492)  T.  D.  24808 
affirmed. 

Mandolin  Picks,  small  articles  composed  of  shell  and  employed  in  playing 
the  mandolin,  held  to  be  parts  of  musical  instruments,  and  as  such  dutiable 
under  paragraph  453  at  45  per  cent  ad  valorem.  G.  A.  22  (T.  D.  10244) 
followed.— T.  D.  25488  (G.  A.  5746). 

Music  Boxes. — So-called  "  piccolos,"  or  music  boxes  operated  by  the  turning 
of  a  hand  crank,  are  not  toys,  but  are  dutiable  under  paragraph  453  as 
musical  instruments.— T.  D.  25310  (G.  A.  5685). 

Ocarinas,  small  musical  instruments  made  of  clay  and  painted,  classified  as 
decorated  earthenware  under  paragraph  95,  were  held  dutiable  as  musical 
instruments  under  paragraph  45.3.— Ab.  23516  (T.  D.  30234). 

Parts  of  Musical  Instruments. — Pieces  of  wood  shaped  into  the  form  of 
violin  necks,  and  ivory  mouthpieces  for  flutes  and  piccolos  which  are  bored 
and  cut  into  proper  lengths,  but  need  to  have  the  mouth  hole  bored  in  them 
and  to  be  polished,  which  were  classified  as  parts  of  musical  instruments 
under  paragraph  4.53,  were  held  dutiable  as  manufactures  of  wood  (par.  208) 
;.n(l  manufactures  of  ivory  (par.  4.50).  G.  A.  7247  (T.  D.  31755)  followed. — 
Ab.  26434  (T.  D.  31842). 

Perforated  Cards  for  Orchestrions. — Perforated  strips  of  cardboard,  used 
in  orchestrions  and  some  kinds  of  piano  organs  as  part  of  the  sound-producing 
mechanism,  are  dutiable  as  parts  of  musical  instruments  and  not  as  sheet 
music.    G.  A.  4971  (T.  D.  23195)  distinguished.— T.  D.  24803  (G.  A.  5489). 

Pianoforte  Hammers  composed  of  wool  felt  and  wood  are  specially  pvo- 
\ided  for  under  the  provisions  in  paragraph  453  for  musical  instruments  and 
pianoforte  actions  and  parts  thereof,  and  are,  therefore,  not  within  the  pro- 
vision in  paragraph  366  for  "  all  manufactures  of  every  description  made  wholly 
or  in  part  of  wool,  not  specially  provided  for."  U.  S.  v.  Haniniacher  (suit  3008), 
afhrniing  In  re  nnmmacher  (G.  A.  4.550).  followed.— T.  D.  23170  (G.  A.  4960). 

Skins  for  Drumheads. — Untanned  skins,  from  which  the  hair  has  been  re- 
moved and  which  have  been  stretched  and  dried  and  are  chiefly  used  for  making 
drumheads,  but  require  further  treatment  before  they  can  be  so  used,  are 
classible  as  dressed  skins  under  paragraph  438,  and  not  as  parts  of  musical 
instruments  under  paragraph  453,  nor  as  parchment  under  paragraph  634. — 
Wyman  v.  U.  S.  (C.  C),  T.  D.  2S924 ;  Ab.  13075  (T.  D.  27801)   reversed. 

Toys. — There  is  no  commercial  understanding  as  to  violins  and  accordions 
that  would  indicate  which  are  and  which  are  not  toys. 

A  toy  is  an  article  designed  as  a  plaything  for  children,  and  violins  and 
accordions,  capable  of  being  played  upon  as  musical  instruments  by  one  who 
has  learned  to  play  such  instruments,  are  not  toys,  and  are  dutiable  as  musical 
instruments,  under  paragraph  453,  regardless  of  their  size,  the  quality  of  their 
lone,  their  price,  or  the  cheapness  of  their  construction. — T.  D.  22765  (G.  A. 
4855). 


SCHEDULE   N — SUNDRIES.  837 

Violin  Necks. — Unpainted  pieces  of  wood,  sawed  and  shaped  into  the  form  of 
necliS  for  violins,  and  sold  and  adapted  for  use  as  violin  necks,  are  dutiable  as 
pai'ts  of  musical  instruments  under  paragraph  453.  Worthington  v.  Robbing 
(139  U.  S.,  337)  cited  and  followed.— T.  D.  22141  (G.  A.  4693). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Mechanical  Singing  Birds  in  gilt  cages  dutiable  as  musical  instruments  and 
not  as  manufactures  of  metal.— T.  D.  16219  (G.  A.  3098). 

Drnmheads,  thin  transparent  circular  sheets  of  leather  or  parchment,  are 
dutiable  as  musical  instruments  and  not  as  calfskins. — T.  D.  16988  (G.  A.  3416). 

Gongs  or  Tamtams. — Foochow  gongs  or  tamtams  made  of  composition  metal 
dutiable  as  musical  instruments  and  not  as  manufactures  of  metal. — T.  D. 
18726  (G.  A.  4039). 

Toy  Music  Boxes. — Cheap  music  boxes  being  toys  and  musical  instruments 
are  dutiable  as  musical  instruments  and  not  as  toys,  because  this  paragraph 
does  not  contain  the  words  "  not  otherwise  .specially  provided  for "  as  does 
paragraph  321.— T.  D.  15722  (G.  A.  2903). 

Tuning  Hammers  for  Autoliarps,  the  handle  of  wood  and  the  shank  of 
metal,  are  dutiable  as  musical  instruments  and  not  as  manufactures  of  metal. — 
T.  D.  18154   (G.  A.  3911). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Toy  Music  Boxes. — Boxes  playing  four  tunes  with  mechanisms  for  changing 
or  repeating  the  air  or  for  stopping,  wound  with  a  lever  and  ratchet,  are 
dutiable  as  toys  and  not  as  manufacture  of  metal. — Jacot  v.  U.  S.  (C.  C),  65 
Fed.  Rep.,  415;  T.  D.  12850  (G.  A.  1446)  reversed. 

Entirety — Orchestrion  With  Extra  Rollers. — An  orchestrion  and  24  rollers 
imported,  the  instrument  and  18  of  the  rollers  invoiced  as  entireties,  and  six 
rollers  covered  by  a  separate  invoice.  Held  duitable  as  an  entirety  and  as  a 
manufacture  of  metal.- T.  D.  11707  (G.  A.  812). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Chromatic  Pitch  Pipes  of  metal  are  dutiable  as  manufactures  of  metal  and 
not  as  musical  instruments.— T.  D.  10258  (G.  A.  36). 

Ivory  for  Piano  Keys. — Pieces  of  ivory  for  the  keys  of  pianos  and  organs, 
matched  to  certain  octaves,  sold  to  manufacturers  who  scrape  them  to  make 
them  adhere  to  wood  and  then  glue  them  to  wood,  were  charged  with  a  duty 
as  manufactures  of  ivory.  The  importer  claimed  that  they  were  liable  to  a  less 
duty  as  musical  Instruments.  In  a  suit  by  him  to  recover  alleged  excess  of 
duties  the  court  charged  the  jury  that  if  the  articles  were  made  on  purpose  to 
be  used  in  pianos  and  organs,  and  were  used  exclusively  in  them,  they  were 
dutiable  as  musical  instruments  and  not  as  manufactures  of  ivory.  Held,  that 
this  was  error,  and  that  the  articles,  as  imported,  were  manufactures  of  ivory. — 
Robertson  v.  Gerdaw,  132  U.  S.,  454. 

Metronomes,  metal  instruments  with  clockwork  attachment,  are  dutiable  as 
manufactures  of  metal  and  not  as  musical  instruments. — T.  D.  10257  (G.  A. 
35)  ;  T.  D.  11392  (G.  A.  675). 

Violin  Bows  are  dutiable  as  musical  instruments. — T.  D.  10244  (G.  A.  22)  ; 
T.  D.  10257  (G.  A.  35)  ;  T.  D.  10320  (G.  A.  41)  ;  T.  D.  10885  (G.  A.  380)  ;  T.  D. 
11392  (G.  A.  675)  ;  T.  D.  11593  (G.  A.  768). 


838  DIGEST   OF   CUSTOMS  DECISIONS. 

Violin  Cases  Not  Tart  of  the  Violins. — Violin  cases  are  not  dutiable  as 
musical  instruuK-nts  as  lieinj^  parts  of  violins,  but  at  100  per  cent  under  section 
7.  act  of  18S3.— T.  D.  10251   (O.  A.  29). 

374.  PhonoKrapiis,  fjraniophones,  f,'i'iiplvophones,  and  similar  articles, 
ur  parts  thereof,  25  per  centum  ad  valorem. 

4G8.  Phonographs,    gramophones,    grai)h(>phones,    and    similar   articles, 
or  parts  thereof,  45  per  centum  ad  valorem. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Ma.ster  Records. — Disks  of  soft  wax  known  as  master  records.  Impressed 
with  a  series  of  indentations  caused  by  vibrations  of  the  human  voice, 
musical  instruments,  etc.,  designed  for  use  as  matrices  in  the  manufacture 
of  records  for  use  on  phonographs  and  like  instruments,  and  in  themselves 
neither  intended  for  nor  suscei)til)Ie  of  use  as  parts  of  phonographs,  grapho- 
phones,  or  gramophones,  are  not  dutiable  as  parts  of  the  latter,  under  paragraph 
468,  nor  free  of  duty  as  models  of  improvements  in  the  arts  (par.  G29).  They 
are  dutiable  at  25  per  cent  ad  valorem  under  paragraph  462  as  manufactures  of 
wax.— T.  D.  31351  (G.  A.  7182). 

Mica  Washers  for  Cranioi)hones,  cut  to  size  and  finished,  classified  as 
parts  of  gramophones  under  paragrapli  468,  were  claimed  dutiable  as  manu- 
factures of  mica  (par.  01).  I'rotest  overruled  on  the  authority  of  U.  S.  v. 
Lun  Chong  (3  Ct.  Cust.  Appls.,  468;  T.  D.  33041).— Ab.  36977. 

Phonograph  Needles. — Whether  equipped  with  records  of  one  kind  or  an- 
other, a  plionograph  without  a  needle  capable  of  being  fitted  to  it  and  of 
following  the  cuts  or  undulations  of  the  records  would  not  serve  the  purpose 
for  which  it  was  made  and  would  not  be  a  complete  machine.  The  needles 
stand  for  tariff  purposes  on  a  footing  with  the  records  themselves. — Landay 
Bros.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35151;  (G.  A.  7551)  T.  D.  34352 
a  (firmed. 

Phonograph  Records. — The  liistory  of  paragraph  468  makes  it  clear  that 
the  parts  of  phonographs  therein  provided  for  must  be  taken  to  include 
phonograph  disks.  American  Graphophoue  Co.  v.  Araet  (74  Fed.,  789). — 
American  Express  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33490;  (G.  A. 
7389)  T.  D.  32779  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Disks  for  Making  Gramophone  Records. — Metal  disks  used  in  making 
"  records "  for  gramophones  and  similar  machines,  though  cast  by  the  elec- 
trotype process,  are  not  dutial»le  as  electrotype  plates  under  paragraph  166. 
Such  merchandise  is  dutiable  under  the  provisions  of  paragraph  193  as  manu- 
factures of  metal.  The  articles  provided  for  in  paragraph  166  as  electrotype 
plates  are  those  used  for  printing  by  the  use  of  ink  in  a  printing  machine. 
G.  A.  46.50  (T.  D.  21975),  G.  A.  5409  (T.  D.  24626),  and  Forbes  Lithograph 
Manufacturing  Co.  v.  Worthiugton  (132  U.  S.,  655)  cited  and  followed.— T.  D. 
25913  (G.  A.  5884). 

Gramophone  Points  Not  Needles. — Steel  points  or  pins  for  gramophones 
or  talking  machines  are  not  needles  in  the  tariff  sense  and  are  not  dutiable 
under  the  provisions  of  paragraph   165.     Being  made  from  steel  wire,   they 


SCHEDULE    N SUNDRIES.  839 

fall  within  the  provisions  of  paragraph  137.     G.  A.  4938   (T.  D.  23109)   cited 
and  followed.— T.  D.  26872  (G.  A.  6215). 

Graphophoiies  and  Phonographs  are  not  musical  instruments,  and  cylinders 
for  the  same  are  not  dutiable  as  parts  of  musical  instruments,  but  are  dutiable 
according  to  the  components  of  chief  value.  Such  cylinders,  when  in  chief 
value  of  wax,  are  dutiable  under  paragraph  448,  at  the  rate  of  25  per  cent 
ad  valorem.— T.  D.  23195  (G.  A.  4971). 

375.  Violin  rosin,  in  boxes  or  cases  or  otherwise,  10  per  centum  ad 
valorem. 

1909         ^^^-  Vi^li^  rosin,  in  boxes  or  cases  or  otherwise,  20  per  centum  ad 
valorem. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Violin  Rosin. — An  article  consisting  of  violin  rosin  fastened  into  a  hollowed 
piece  of  wood  and  adhering  to  the  sides  thereof,  the  rosin  being  the  component 
of  chief  value,  is  dutiable  at  the  rate  of  20  per  cent  ad  valorem  under  section 
6.— T.  D.  24103   (G.  A.  5245). 

Violin  Rosin  Inseparable  from  Wooden  and  Metallic  Holders. — Violin 
bow  rosin  contained  in  book-shaped  pieces  of  wood,  open  on  three  ends,  about 
If  inches  in  length,  three-fourths  of  an  inch  in  width,  and  the  inside  space  one- 
half  of  an  inch  between  the  two  sides,  the  wood  being  inseparable  from  the 
rosin  and  the  component  material  of  chief  value,  is  dutiable  at  35  per  cent  ad 
valorem  under  paragraph  208.  Similar  merchandise  adhering  to  small  metallic 
spindles  or  spools  of  metal,  the  metal  being  inseparable  from  the  rosin,  is  duti- 
able at  45  per  cent  ad  valorem  under  paragraph  193,  irrespective  of  the  value 
of  the  metal.  Violin  rosin  contained  in  tin  boxes  about  IJ  inches  in  height  and 
If  or  1^  inches  in  diameter,  which  are  separable  from  the  rosin  and  the  iisual 
and  ordinary  coverings,  is  dutiable  at  20  per  cent  ad  valorem  under  section  6 
in  accordance  with  the  decision  of  the  Board  of  United  States  General  Ap- 
praisers In  re  August  Pollman  (T.  D.  21961;  G.  A.  4649).— Dept.  Order  (T.  D. 
23336). 

DECISIONS  UNDER  THE  ACT  OP  1894. 

Violin  Rosin  is  dutiable  as  a  nonenumerated  manufactured  article  and  not 
under  paragraph  161  as  a  drug,  paragraph  326*  as  a  musical  instrument  or  part 
thereof,  nor  is  it  free  under  paragraph  470  as  a  gum  resin. — T.  D.  16099  (G.  A. 
3063)  ;  T.  D.  16304   (G.  A.  3133). 

3  76.  Works  of  art,  including  paintings  in  oil  or  water  colors,  pastels, 

pen  and  ink  drawings,  or  copies,  replicas  or  reproductions  of  any  of  the 

1913    same,  statuary,  sculptures,  or  copies,  replicas  or  reproductions  thereof, 

and  etchings  and  engravings,  not  specially  provided  for  in  this  section, 

15  per  centum  ad  valorem. 

470.  Paintings  in  oil  or  water  colors,  pastels,  pen  and  ink  drawings, 
and  sculptures,  not  specially  provided  for  in  this  section,  15  per  centum 
ad  valorem ;  but  the  term  "  sculptures "  as  used  in  this  Act  shall  be 
understood  to  include  only  such  as  are  cut,  carved,  or  otherwise  wrought 
1909  by  hand  from  a  solid  block  or  mass  of  marble,  stone,  or  alabaster,  or  from 
metal,  and  as  are  the  professional  production  of  a  sculptor  only,  and  the 
term  "  painting  "  as  used  in  this  Act  shall  be  understood  not  to  include 
such  as  are  made  wholly  or  in  part  by  stenciling  or  other  mechanical 
process. 


1894 


1890 


840  DIGEST   OF   CUSTOMS  DECISIONS. 

454.  Paintings  in  oil  or  water  colors,  pastels,  pen  and  ink  drawings,  and 
statuary,  not  specially  provided  for  in  this  Act,  20  per  centum  ad  valorem ; 
hut  the  term  "statuary"  as  used  in  this  Act  shall  he  understotKl  to 
1897  include  only  su<h  statuary  as  is  cut,  carved,  or  otherwise  wrought  hy 
liand  from  a  solid  hlock  or  mass  of  marhle,  stone,  or  alabaster,  or  from 
metal,  and  as  is  the  professional  production  of  a  statuary  or  sculptor 
only. 

57fj.  Paintings,  in  oil  or  water  colors,  original  drawings  and  sketches, 
and  artists'  proofs  of  etchings  and  engravings,  and  statutary,  not  other- 
wise provided  for  in  this  Act,  but  the  term  "  statuary  "  as  herein  used 
shall  be  understood  to  include  oidy  professional  productions,  whether 
round  or  in  relief,  in  marble,  stone,  alabaster,  wood,  or  metal,  of  a 
statuary  or  sculi)tor,  and  the  word  "  painting,"  as  used  in  this  Act,  shall 
not  be  understood  to  include  such  as  are  made  wholly  or  in  part  by 
stenciling  or  other  mechanical  process.      (Free.) 

465.  Paintings,  in  oil  or  water  colors,  and  statuary,  not  otherwise  pro- 
vided for  in  this  Act,  15  per  centum  ad  valorem  ;  but  the  term  "  statuary  " 
as  herein  used  shall  be  understood  to  include  ordy  such  statuary  as  is 
cut,  carved,  or  otherwise  wrought  by  hand  from  a  solid  block  or  mass  of 
marble,  stone,  or  alabaster,  or  from  metal,  and  as  is  the  professional 
production  of  a  statuary  or  sculptor  only. 

470.  Paintings,  in  oil  or  water  Colors,  and  statuary  not  otherwise  pro- 
vided for,  30  per  centum  ad  valorem.     Rut  the  term  "  statuary,"  as  used 
1883     in  the  laws  now  in  force  imposing  duties  on  foreign  importations,  shall 
be  understood  to  include  professional  productions  of  a  statuary  or  of  a 
sculptor  oidy. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Paragraphs  .3  76  and  6. 52  Construed. — Articles  of  utility  and  articles  made 
wholly  or  in  part  by  mechaiucal  processes  are  dutiable  under  paragraph  ."iTO, 
if  they  fall  within  the  category  of  "  works  of  art  "  as  the  term  is  brotully 
applied.— Dept.  Order  (T.  D.  34438). 

Alabaster  Globes,  classified  under  paragra]ih  9S.  claimed  dutiable  as 
sculptures  under  paragraph  370  on  the  theory  that  the  globes  and  the  standards 
therefor,  in  the  shape  of  groups  of  human  figures,  together  constitute  an  en- 
tirety. 

Upon  stipulation  of  counsel  that  the  merchandise  is  of  the  same  character  as 
that  covered  by  Abstract  38174,  the  globes  were  held  dutiable  at  15  per  cent  ad 
valorem  under  paragraph  376. — Ab.  38754. 

Alabaster  Lamp. — A  group  of  three  fenuUe  figures,  liack  to  back,  separated 
by  a  column  which  supports  a  globular  enlargement  above  their  heads,  which 
may  be  used  for  a  lamp,  made  from  alabaster  by  and  under  the  supervision 
of  one  of  the  best  artists  in  Italy,  classified  under  paragraph  98,  was  held 
dutiable  as  a  piece  of  sculpture  (par.  37G).— Ab.  37305. 

Bronze  Statuary  cast  from  an  original  mold  made  by  an  artist  were  held 
dutiable  as  copies  or  reproductions  of  statuary  under  paragraph  370  rather 
than  as  manufactures  of  metal  (par.  167). — Ab.  37846. 

Carved  Ivory,  representing  animate  figures  in  connection  with  certain  inani- 
mate objects  belonging  to  a  well-known  class  of  .Tapanese  merchandise,  classified 
as  manufactures  of  ivory  under  paragraph  369,  claimed  free  of  duty  as  original 
works  of  art  under  paragraph  652.  See  In  re  Baumgarten  &  Co.,  G.  A.  7760 
(T.  D.  35597).  The  testimony  In  this  case  is  not  sufficient  to  warrant  a  finding 
that  these  particular  articles  are  free,  as  claimed.  They  are  dutiable  under 
paragraph  376.  Claim  not  having  been  made  under  this  paragraph,  the  classifi- 
cation of  the  collector  will  stand.— Ab.  38686. 


SCHEDULE   N — SUNDRIES.  841 

Lithographic  Print  on  Cotton  Cloth  Not  a  Work  of  Art. — Paragraph  376 
provides  for  works  of  art,  Including  paintings  in  oil  or  water  color,  etc.,  or 
copies,  replicas,  or  reproductions  thereof.  A  lithographic  print  of  an  oil  paint- 
ing is  not  a  work  of  art,  nor  is  it  even  a  copy  of  a  painting  in  oil,  within  the 
meaning  of  said  paragraph.  To  measure  up  to  the  standard  of  a  work  of  art,  a 
copy  thereof  should  be  a  literal  imitation  or  duplicate  of  the  original. — T.  D. 
34929  (G.  A.  7643). 
Marble  Font  and  Seats. 

Sculpture — Definition. — A  work  is  not  necessarily  sculpture  because  artistic 
and  beautiful  and  fashioned  by  a  sculptor  from  solid  marble.  Sculpture  as  an 
art  is  that  branch  of  the  free  fine  arts  which  chisels  or  carves  out  of  stone  or 
other  solid  material  or  models  in  clay  or  other  plastic  substance,  for  subsequent 
reproduction  by  carving  or  casting,  imitations  of  natural  objects,  chiefly  the 
human  form,  and  represents  such  objects  in  their  true  proportions  of  length, 
breadth,  and  thickness,  or  of  length  and  breadth  only. 

Work  of  Art— Definition. — "  Works  of  art  "  in  paragraph  376  does  not 
cover  the  wiiole  range  of  the  beautiful  and  artistic,  but  only  those  productions 
of  the  artist  which  are  something  more  than  ornamental  and  decorative  and 
which  may  be  properly  ranked  as  examples  of  the  free  fine  arts,  or,  possibly, 
that  class  only  of  the  free  fine  arts  imitative  of  natural  objects  as  the  artist 
sees  them,  and  appealing  to  the  emotions  through  the  eye  alone. 

Sculptural  Decorations  of  Utilitarian  Articles. — Utilitarian  articles  do 
not  become  sculpture  by  reason  of  being  adorned  by  the  carving  of  a  sculptor, 
unless  the  sculptural  decorations  be  so  compelling  that  the  utilitarian  achieve- 
ment of  the  artisan  is  lost  in  the  realized  sentiment  of  the  artist. 

Manufactures  of  Marble. — A  marble  font  and  marble  seats,  the  work  of  a 
sculptor  and  incidentally  embellished  by  him  with  artistic  carvings,  are  not 
sculpture  or  works  of  art  under  paragraph  376,  but  manufactures  of  marble 
under  paragraph  98.— U.  S.  v.  Olivotti  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  36309; 
G.  A.  Ab.  38064  reversed. 
Marble  Mantel. 

Sculpture — Work  of  Art. — A  work  in  marble,  said  to  be  a  copy  of  a  mantel 
in  the  Doge's  Palace  at  Florence,  Italy,  neither  copy  nor  original  being  shown 
to  be  the  production  of  a  professional  sculptor,  is  not,  following  U.  S.  v. 
Downing  &  Co.  (6  Ct.  Cust.  Appls.,  545;  T.  D.  36197),  decided  concurrently 
herewith,  .sculpture  or  a  work  of  art  under  paragraph  376. — U.  S.  v.  Halle 
Bros.  Co.  (Ct.  Cust.  Appls.),  T.  D.  36196;  G.  A.  Ab.  37398  reversed. 

Manufactures  of  Marble. — Pedestals,  bases  for  pedestals,  busts,  globes, 
domes,  and  urns  or  fonts,  classified  as  manufactures  of  marble  or  alabaster  at 
45  per  cent  ad  valorem  under  paragraph  98,  are  claimed  dutiable  as  works  of 
art  under  paragraph  376. 

A  lamp  with  a  shade  highly  decorated  and  wrought  was  held  dutiable  as  a 
work  of  art  at  15  per  cent  under  paragraph  376,  as  claimed.  Protests  over- 
ruled as  to  all  other  items.  Abstract  25574  (T.  D.  31589)  and  G.  A.  7174 
(T.  D.  31331)  affirmed  in  Lazarus  v.  U.  S.  (2  Ct.  Cust.  Appls.,  508;  T.  D. 
32247)  cited.— Ab.  38757. 

Modern  Copy  of  Antique  Piece. — A  group  of  human  figures  executed  in 
marble  by  modern  artists,  as  part  of  copy  of  a  fountain  made  by  Giovanni  di 
Bologna  in  the  sixteenth  century,  is  not  entitled  to  free  entry  under  the  pro- 
vision in  paragraph  652  for  "  original  sculptures  or  statuary,  including  not 
more  than  two  replicas  or  reproductions  of  the  same,"  but  is  dutiable  under 
paragraph  376,  which  provides  for  "  statuary,  sculptures,  or  copies,  replicas,  or 
reproductions  thereof." 


842  DIGEST   OF   CUSTOMS  DECISIONS. 

Paragraph  37G  provides  for  "  sculptures,  or  copies,  replicas,  or  reproductions 
thereof."  while  paragraph  652  provides  for  "  original  sculptures  or  statuary, 
including  two  replicas  or  reproductions  of  the  same,"  copies  not  being  men- 
tioned in  the  latter  paragraph.  Held,  That  the  word  "  replicas  "  applies  to  du- 
plicates of  an  original  work  of  art,  made  of  the  same  material,  having  the 
same  size  and  detail,  and  produced  by  the  same  artist  as  the  original ;  the 
■word  "  reproductions,"  in  view  of  its  position  in  the  paragraphs  and  what 
it  was  evidently  intended  to  cover,  has  the  same  meaning  as  "  replicas." 
"  Copies  "  in  paragraph  376  is  a  broader  term  than  "  replicas  or  reproductions," 
in  that  copies  may  be  made  by  other  than  the  original  artist. — T.  D.  35597 
(G.  A.  7760). 
Stone  Temple. 

Sculpture — Definition. — Neither  the  tariff  act  of  1913  nor  paragraph  376 
thereof  limits  the  definition  of  the  word  "  sculptures  "  as  used  in  said  para- 
graph, and  the  word  must  be  given  the  meaning  ascribed  to  it  in  common 
understanding.  Sculpture  is  the  production  of  a  professional  sculptor;  it  em- 
bodies professional  skill,  taste,  touch,  and  artistic  conception,  appealing  not 
only  to  the  eye  but  to  the  emotions  as  well. 

Copy — Replica — Reproduction. — A  copy,  replica,  or  reproduction  under  this 
paragraph  must  possess  the  same  qualities  or  characteristics,  and  must  be 
made  by  a  professional  sculptor  or  under  his  supervision. 

Leoisl.\tive  History  Showing  Legislative  Intent. — The  history  of  this 
legislation  shows  that  Congress  did  not  intend,  by  enacting  paragraph  376 
as  new  legislation  in  the  act  of  1913,  to  lower  the  standard  of  work  necessary 
lo  constitute  sculpture  or  to  dispense  with  the  requirement  that  such  work 
must  be  produced  by,  or  under  the  supervision  of,  a  sculptor,  thereby  admitting 
at  a  low  rate  of  duty  the  commercial  productions  of  artisans  because  of 
characteristics  rendering  them  attractive,  ornamental,  or  beautiful. 

Manufactxhies  of  Marble. — Marble  parts  of  a  temple  designed  as  an  orna- 
ment for  a  yard  of  garden,  which  are  embellished  or  ornamented  with  more 
or  less  elaborately  cut  or  carved  representations  of  various  kinds,  there  being 
no  claim  that  they  are  the  professional  production  of  a  sculptor,  are  dutiable, 
under  paragraph  98,  as  manufactures  of  marble,  and  not  under  paragraph  376 
as  works  of  art  or  sculpture.— U.  S.  v.  Downing  &  Co.  (Ct.  Cust.  Appls.),  T.  D. 
36197;  (G.  A.  7747)  T.  D.  35564  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bronze  Mask. — There  is  no  question  but  that  it  is  a  work  of  art  of  a  high 
order  and  at  the  same  time  comes  as  near  being  wrought  by  the  hand  of  the 
artist  as  is  the  case  generally  with  bronze  works  of  art,  and  if  not  admitted  as 
sculptures  it  is  because  of  the  infirmity  of  the  statutory  provision.  There  is 
nothing  in  the  record  upon  which  to  base  a  finding  that  this  mask  was  "  wrought 
by  hand  from  metal."  See  Del  Nero's  case,  G.  A.  6346  (T.  D.  27302)  ;  Ab. 
27215  (T.  D.  32046),  attirmed  in  U.  S.  v.  Godwin  (3  Ct.  Cust.  Appls.,  226;  T.  D. 
32538),  U.  S.  r.  Tiffany  (160  Fed..  408;  T.  D.  28717);  Altman's  case,  G.  A. 
6813  (T.  D.  29279),  affirmed  in  Altman  v.  U.  S.  (224  U.  S.,  583;  T.  D.  32589), 
and  In  re  Art  Institute  of  Chicago,  Ab.  29420  (T.  D.  32751). 

In  view  of  the  above  decisions,  and  in  order  to  give  any  meaning  whatever  to 
the  terms  of  the  statute,  this  article  must  pay  duty  as  a  manufacture  of 
metal.— Ab.  32746  (T.  D.  33560). 

Bronze  Statuary. — The  producer  of  these  articles  is  Paul  Troubetzkoy,  a 
professional  sculptor.  The  question  is  whether  these  are  articles  wrought  by 
hand  from  metal,  distinguished  from  the  case  of  Altman  v.  U.  S.  (172  Fed.  Rep., 


SCHEDULE    N SUNDRIES.  843 

161;  T.  D.  29856),  affirmed  by  the  United  States  Supreme  Court  (T.  D.  32589), 
and  that  of  Tiffany  v.  U.  S.  (71  Fed.  Rep.,  691).  In  those  cases  question  arose 
over  what  is  termed  "  commercial  bronze." 

While  perhaps  not  as  much  handwork  was  done  upon  the  pieces  when  taken 
from  the  mold  as  in  the  Godwin  case,  covering  statuary  made  by  Del  Nero 
(T.  D.  32538),  still  considerable  handwork  was  done  upon  them  by  the  artist. 
U.  S.  V.  Tiffany  (160  Fed.  Rep.,  408;  T.  D.  28717),  relating  to  a  statute  called 
"  Bellona."  The  articles  here  in  question  are  sculptures  within  the  meaning  of 
paragraph  470.  Note  also  U.  S.  v.  Masson  (T.  D.  32459).— Ab.  29420  (T.  D. 
32751). 

Imitation  Bronze  Statuary. — Paragraphs  149  and  158  have  distinct  fields 
of  application.  Paragraph  149,  relative  to  cast  hollow  ware,  has  a  long  legisla- 
tive and  judicial  history,  here  reviewed,  and  it  appears  such  a  ware  must  be 
made  of  cast  iron.  The  importation  is  made  of  spelter.  It  is  dutiable  as  as- 
sessed under  paragraph  199  as  a  manufacture  of  metal. — Sears,-  Roebuck  &  Co. 
V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32203;  (G.  A.  Ab.  26563)  T.  D.  31866  affirmed. 

Bronze  Statuary. — The  figures  are  made  of  a  metal  composition  or  spelter, 
are  cast  from  molds,  and  are  stained  or  painted  in  imitation  of  bronze. 

Duty  was  assessed  under  the  provisions  of  paragraph  199,  as  manufactures 
of  metal,  and  they  are  claimed  dutiable  under  paragraph  149  as  cast  hollow 
ware. 

The  protests  are  in  all  respects  overruled. — Ab.  26563  (T.  D.  31866)  ;  affirmed 
by  T.  D.  32203  (Ct.  Cu.st.  Appls.),  supra. 

Cast-iron  Statuary. — Cast-iron  statues,  Avith  the  marks  of  the  mold  removed, 
then  decorated  by  means  of  paint  or  coloring  material,  and  which  are  finished 
and  ornamented  figures,  are  dutiable  as  manufactures  of  iron  "  not  specially 
provided  for,"  under  paragraph  199,  and  not  as  "  castings  "  under  paragraph 
147.— T.  D.  31426  (G.  A.  7191). 

Painted  Cotton  Screens. — Cotton  screens  with  scenes  painted  thereon, 
classified  as  manufactures  of  cotton  under  paragraph  332,  were  claimed  to  be 
dutiable  as  paintings  in  oil  or  water  colors  (par.  470).  Protest  overruled. — 
Ab.  30822   (T.  D.  33031). 

Hand-Painted  Place  Cards  serve  as  articles  of  utility,  but  are  probably  dis- 
carded after  a  single  use.  They  are  not  of  such  value  or  permanent  character 
as  entitles  them  to  be  considered  paintings  within  the  meaning  of  paragraph 
470.  Note  holding  on  menu  cards  in  Ab.  11852  (T.  D.  27445).— Ab.  25579  (T.  D. 
31589). 

Inlaid  Wood  Pictures. — Pictures  made  from  different  colored  wood,  inlaid, 
classified  as  manufactures  of  wood  under  paragraph  215,  were  claimed  dutiable 
by  similitude  as  paintings  (par.  470).  Protest  overruled. — Ab.  35063  (T.  D. 
34279). 

Articles  of  Carved  Limestone. — We  are  not  prepared  to  assent  to  the 
doctrine  that  sculpture  is  confined  to  a  representation  of  human  or  animal 
figures  or  statues  alone.  It  is  notably  true  that  .some  of  the  most  magnificent 
productions  of  professional  sculptors  which  have  attracted  the  attention  and 
admiration  of  the  world  were  found  in  the  buildings  and  museums  of  countries 
the  beliefs  of  which  teach  it  a  sacrilege  to  portray  human  forms. 

The  facts  disclosed  by  the  record  are  meager,  but  are  deemed  sufficient  to 
bring  the  production  of  designated  articles  of  the  importation  within  the 
provisions  of  the  law  relating  to  sculptures ;  and  in  these  designated  instances 
the  goods  were  dutiable  as  sculptures  not  specially  provided  for,  under  para- 
graph 470.— Stern  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32381;  (G.  A.  Ab.  25180) 
T.  D.  31450  modified. 


844  DIGEST   OP   CUSTOMS  DECISIONS. 

Carved  Limestone  Artieles. — The  articles  covered  by  this  protest  consisted 
of  cut  or  carved  limestone  vases,  jardiniers,  stone  balls,  stone  covers  for  vases, 
and  "  two  small  bases  for  embedding  into  the  ground  to  protect  an  entrance 
gate."  They  were  classified  under  paragraph  114  and  claimed  to  be  dutiable 
as  sculptures  (par.  470).  Protest  overrulcii  on  tlic  authority  of  G.  A.  7174 
(T.  D.  31331).— Ab.  25180  (T.  D.  31450)  ;  modi  tied  hy  T.  D.  32381  (Ct.  Gust. 
Appls. ),  supra!* 

Marble  (\)liinins. — These  highly  ornamented  colunms  are  made  of  solid 
marble.  Tlie  board  found  they  were  sculptures  and  dutiable  as  such  under 
paragraph  470.  On  the  whole  record  it  does  not  appear  that  the  finding  of  the 
board  is  clearly  against  the  weight  of  the  testimony. — U.  S.  v.  Sterling  Bronze 
Co.  (Ct.  Cust.  Appls.),  T.  D.  33835;  (G.  A.  Ab.  31435)  T.  D.  33217  affirmed. 

Marble  Fi}>iire  jifid  Base — Entirety. — The  importation  was  a  winged  figure 
of  a  woman,  concededly  a  sculpture,  upon  a  pedestal  made  of  a  square  shaft 
with  a  carved  capital  and  ba.se.  The  testimony  shows  that  the  monument  was 
oi'dered,  designed,  and  made  as  an  entirety.  It  was  (lutial)le  as  an  entirety 
under  paragraph  470.— U.  S.  v.  Haaker  (Ct.  Cust.  Appls.),  T.  D.  33935;  (G.  A. 
Ab.  31434)  T.  D.  33217  affirmed. 

Marble  Mantels. — A  .sculpture  must  be  the  work  of  a  sculptor,  and  such  a 
production  as  to  be  stamped  with  some  of  the  individuality  of  the  artist  him- 
self. The  burden  of  showing  the  importation  here  to  be  sculptures  was  on  the 
importer,  and  the  evidence  goes  to  prove  the  maker  was  not  a  .sculptor  proper, 
but  an  ornamentalist,  rather,  with  a  specialty  in  the  decoration  of  .stonework. 
The  merchandise  is  dutiable  under  paragraph  112. — Consmiller  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  32.585;  (G.  A.  Ab.  25578)  T.  D.  31589  affirmed. 

Manufactures  of  Marble. — The  Board  of  General  Appraisers  found  these 
marble  products  were  not  the  productions  of  a  sculptor.  The  record  sustains 
this  finding.— Hayden  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33222;  (G.  A.  Ab. 
29531)  T.  D.  32767  affirmed. 

Tables,  fountains,  mantels,  etc..  made  of  marble,  classified  under  paragraph 
112,  were  claimed  to  be  dutiable  as  sculptures  (par.  470).  Prote.st  overruled. 
Lazarus  v.  U.  S.  (2  Ct.  Cust.  Appls.,  508;  T.  D.  32247)  and  Consmiller  v.  U.  S. 
(T.  D.  32585)  followed.— Ab.  29531  (32767)  ;  affirmed  by  T.  D.  33222  (Ct.  Cust 
Appls.),  supra. 

To  constitute  "  sculptui'es  "  luider  tariff  act  of  1909  the  evidence  must  show 
the  articles  were  cut,  carved,  or  otherwise  wrought  by  hand  from  solid  blocks  or 
masses  of  marble  and  that  they  were  severally  the  professional  productions  of  a 
sculptor.  The  record  here  establishes  neither  of  the.se  propositions  and  the 
merchandise  was  properly  assessed  as  manufactures  of  marble  under  paragraph 
112.— Downing  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33043;  (G.  A.  Ab.  29462) 
T.  D.  32751  affirmed. 

It  was  not  shown  that  the  articles  were  the  production  of  a  sculptor,  and 
though  they  were  carved  representations  in  marble  of  artistic  subjects,  they 
were  not  dutiable  as  sculptures.  They  were  properly  assessed  as  manufactures 
of  marble  under  paragrai)h  112.  U.  S.  v.  Baumgarten  (2  Ct.  Cust.  Ai)pls..  321; 
T.  D.  32052)  distinguished.— Warren  &  Wetmore  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  33039;  (G.  A.  Ab.  28755)  T.  D.  32584  affirmed. 

Marble  Pedestal. — A  marble  pedestal  imported  with  a  statue,  but  not 
specially  designed  for  it,  being  very  plain  in  character  and  appearance,  was 
held  properly  classified  as  a  manufacture  of  marble  under  paragraph  112. — 
Ab.  33793  (T.  D.  33789). 


SCHEDULE   N SUNDRIES,  845 

Marbles  Not  Shown  to  be  Sculptures.— No  typical  exhibits  of  the  mer- 
chandise were  produced,  and  the  testimony  as  offered  in  behalf  of  the  im- 
porters was  based  on  photographs.  The  burden  of  showing  the  goods  to  be 
sculptures  rested  on  the  importer.  The  board  found  the  importers  had  failed 
to  malie  out  their  case,  and  there  is  nothing  in  the  record  to  warrant  a 
reversal  of  that  finding.— Marshall  Field  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  34324;  (G.  A.  Ah.  33287)  T.  D.  33677  affirmed. 

Marble  Statue  and  Base. — The  ruling  of  the  board  upon  questions  of  this 
kind  has  been  that  where  a  detached  base  is  designed  for  the  statuary  with 
which  it  is  shipped,  and  the  whole  considered  in  its  sale  and  delivery  as  an 
entirety,  the  statue  and  base  should  be  considered  and  assessed  as  a  whole, 
notwithstanding  the  fact  that  the  base  may  be  inartistic  and  plain  in  its  con- 
struction. This  was  held  in  Del  Nero's  case,  G.  A.  6346  (T.  D.  27302).— Ab. 
27824  (T.  D.  32297). 

Marble  Vases.— We  have  heretofore  held  (T.  D.  32247)  that  the  term 
"  sculpture "  as  used  in  paragraph  470  has  reference  to,  and  is  intended  to 
include,  only  such  artistic  designs  and  workmanship  as  portray  human  or 
animal  forms.  These  vases  show  upon  one  side  a  single  bas-relief  of  a  head  in 
the  shape  of  a  medallion.  The  vases  themselves,  while  undoubtedly  artistic, 
are  not  dutiable  as  sculptures  under  paragraph  470. — Ab.  28476  (T.  D.  32507). 

There  are  two  Cupids  made  in  practically  full  relief  on  each  side  of  each 
vase.  The  presence  of  these  figures,  with  the  work  done  thereon,  is  sufficient 
to  constitute  them  sculptures  within  the  meaning  of  the  statute. — Ab.  28391 
(T.  D.  32488). 

It  is  a  replica  by  Bibolotti,  of  Pietrasanta,  Italy,  a  work  of  art  and  the  prod- 
uct of  a  professional  sculptor.  The  decision  of  the  Court  of  Customs  Appeals 
in  U.  S.  V.  Baumgarten  (T.  D.  32052)  is  decisive  of  the  questions  raised  in  this 
case.— Ab.  28160  (T.  D.  32396). 

A  carved  mai-ble  vase,  made  by  a  sculptor  as  a  copy  of  an  original  in  the 
Borghese  collection,  is  not  to  be  deemed  a  manufactured  article.  The  evidence 
shows  that  artistic  skill  was  employed  in  its  production,  and  it  was  properly 
held  to  be  dutiable  as  a  "  sculpture  "  under  paragraph  470. — U.  S.  v.  Baum- 
garten &  Co.  (Ct.  Cust.  Appls.),  T.  D.  32052;  (G.  A.  Ab.  25440)  T.  D.  31543 
affirmed. 

Miniatures  on  Copper. — Miniatures  painted  on  an  enameled  copper  base 
with  mineral  colors  and  fired,  classified  under  paragraph  199,  were  claimed 
dutiable  as  "paintings  in  oil  or  water  colors"  (par.  470).  Protest  overruled. 
TT.  S.  V.  Richard  (99  Fed.  Rep.,  268)  followed.— Ab.  29767  (T.  D.  32823). 

Painted  Silk  Banner. — A  painted  silk  banner,  classified  as  a  manufacture 
of  sik  under  paragraph  403,  w^as  held  dutiable  as  a  painting  (par.  470). — Ab. 
32216  (T.  D.  33389). 

A  hand-painted  silk  banner  was  held  dutiable  as  a  painting  under  paragraph 
470.     G.  A.  6954  (T.  D.  30204)  noted.— Ab.  28625  (T.  D.  32560). 

Pedestals — Entireties. — Wooden  stands  designed  as  pedestals  for  bronze 
articles,  classified  as  entireties  with  the  figures  imder  paragraph  199,  were 
claimed  separately  dutiable  as  manufactures  of  wood  (par.  215).  Protests  over- 
ruled. U.  S.  V.  Oberle  (1  Ct.  Cust.  Appls.,  527;  T.  D.  31545)  and  U.  S.  v.  Lun 
(8  Ct.  Cust.  Appls.,  468;  T.  D.  33041)  followed  as  to  citation  of  previous  de- 
c;sions.— Ab.  35488  (T.  D.  34425). 

Pedestals. — Without  determining  whether  the  importations  rise  to  the  dignity 
of  "  sculptures "  in  the  arts,  the  character  of  their  production  by  wholesale 
would  exclude  them  from  the  terms  of  paragraph  470.    Under  that  paragraph 


846  DIGEST   OF   CUSTOMS   DECISIONS. 

the  sculptures  designated  must  be  made  by  hand  from  solid  blocks  of  alabaster 
and  be,  too,  the  professional  production  of  a  sculptor  only.  The  merchandise 
was  dutiable  under  paragraph  112  as  alabaster  manufactured  into  articles. — 
Lazarus.  Ho.^onfcld  &  I-ohniann  v.  U.  S.  (Ct.  Oust.  Appls.),  T.  D.  .32247;  (G.  A. 
7174)  T.  D.  H1.3:n   afllniied. 

Statue  of  Gold  Bronze  and  Jvory. — The  intniduiUon  of  the  artist's  affidavit 
was  not  objected  to  below,  and  its  consideration  here,  accordingly,  may  not  be 
objected  to.  Oelrichs  v.  U.  S.  (2  Ct.  Cust.  Appls.,  355;  T.  D.  32091).  The  testi- 
mony shows  the  object  in  controversy  to  be  very  similar  to  other  objects  deter- 
mined by  the  courts  to  be  art  objects.  U.  S.  v.  Tiffany  (160  Fed.  Rep.,  408; 
Ab.  9957,  T.  D.  29348).  The  construction  there  would  seem  to  have  been  adopted 
in  existing  law,  the  only  change  that  appears  making  "statuary"  and  "sculp- 
tures" interchangeable  terms.  The  importation  was  dutiable  as  a  sculpture 
under  paragraph  470.— U.  S.  r.  Masson  (Ct.  Cust.  Appls.),  T.  D.  32459;  (G.  A. 
Ab.  26550)  T.  D.  3186G  affirmed. 

Statue  of  Ivory,  Bronze,  and  Marble. — A  statue  called  "  Radha,"  composed 
of  ivory,  bronze,  and  marble,  classified  as  a  manufacture  of  ivory  under  para- 
graph 464,  was  claimed  to  be  dutiable  as  sculptures  (par.  470).  Protest  over- 
ruled.—Ab.  296.59  (T.  D.  32801). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Painted  Calendars. — Hand-painted  panels  to  which  small  calendars,  a  trifling 
part  of  the  entire  article,  are  affixed  are  dutiable  as  "paintings"  under  para- 
graph 454.— Vantine  v.  U.  S.  (C-  C),  T.  D.  29047;  Ab.  17894  (T.  D.  28687) 
reversed. 

Painted  Ceiling,  classified  as  manufactures  of  wood  under  paragraph  208, 
was  claimed  to  be  dutiable  as  a  painting  in  oil  or  water  colors  under  the 
reciprocal  commercial  agreement  with  Italy  (T.  D.  22373). 

The  ceiling  posse.sses  distinctive  characteristics  of  an  Italian  renaissance  of 
the  sixteenth  century.  The  invoice  price  of  the  importation  indicates  that  it  is 
valued  as  a  painting  of  rare  artistic  merit. 

For  the  reasons  given  in  Ab.  11851  (T.  D.  27445)  the  protest  is  sustained. — 
Ab.  19911  (T.  D.  29339). 

Ceilings,  Painted. — Ceilings  of  wood,  taken  from  an  Italian  palace,  painted 
by  hand,  held  to  ho  dutiable  as  paintings  in  oil. — White  v.  U.  S..  113  Fed.  Rep., 
855. 

Decorated  Antique  Kwer  and  Dish. — An  antique  ewer  and  dish,  made  of 
copper,  richly  enameled  with  figures,  arabesques,  etc.  (valued  at  2,800  pounds 
sterling)  ;  Held  dutiable  under  paragraph  159  as  "  articles  of  metal,  enameled 
or  glazed  with  vitreous  glasses,"  and  not  as  "  paintings  in  oil  or  water  colors 
not  specially  provided  for,"  under  paragraph  454. 

Mineral  or  vitrifiable  colors,  .so  called,  are  not  included  within  the  term  "  oil 
or  water  colors,"  as  used  in  said  paragraph  454.  In  re  Hour  and  Bouillon 
(G.  A.  3211)  followed. 

The  board  of  classification  has  authority,  within  its  discretion,  to  apply  to  a 
given  case  testimony  taken  in  a  previous  case  where  the  issues  in  the  two  cases 
are  substantially  the  same. — T.  D.  21408  (G.  A.  4494). 

Portrait  on  I'orcelain. — The  article  is  a  life-size  portrait  photographed  and 
burnt  on  a  plate  of  porcelain,  around  the  edge  of  which  is  a  narrow  band  of 
gold.  This  manifestly  does  not  come  within  the  purview  of  paragraph  454, 
which  provides  only  for  paintings  in  oil  or  water  colors  and  pastels;  nor  is  it  a 
photograph  within  the  meaning  of  the  word  used  in  paragraph  403.     G.  A.  967 


SCHEDULE   N SUNDRIES.  847 

(T.  D.  12105)  ;  G.  A.  2660  (T.  D.  15134)  ;  G.  A.  5505  (T.  D.  24829).— Ab.  18247 
(T.  D.  28805). 

Frames  of  Dutiable  Paintings  are,  under  the  tariff  act  of  1897,  properly 
subject  to  classification  according  to  their  component  materials,  and  not  at  the 
same  rate  as  the  paintings  to  which  they  belong,  either  as,  with  the  paintings, 
constituting  entireties,  or  as  usual  and  necessary  coverings.  Quere,  as  to 
whether  the  same  rule  would  govern  with  regard  to  the  frames  of  paintings 
which  are  free  of  duty.— T.  D.  21816  (G.  A.  4608). 

It  having  been  the  uniform  practice  since  1866  in  the  case  of  dutiable  oil 
paintings  in  frames  to  assess  a  separate  and  independent  duty  on  the  frames, 
tariff  laws  since  enacted  must  be  construed  with  reference  to  such  practice;  and 
the  word  "  painting  "  can  not  be  construed  to  include  the  frames  in  which  such 
paintings  are  imported,  nor  are  the  frames  to  be  assessed  as  coverings  under 
section  19,  act  of  June  10,  1890,  but  they  are  to  be  classified  as  separate  impor- 
tations and  are  dutiable  under  paragraph  208  as  manufactures  of  wood.  Re- 
versing 91  Fed.  Rep.,  523.— U.  S.  v.  Hensel,  98  Fed.  Rep.,  418. 

Hand-Painted  Menu  Cards,  crudely  decorated  in  water  colors  with  repre- 
sentations of  landscapes,  flowers,  etc.,  which  are  probably  discarded  after  a  sin- 
gle use,  are  not  the  "  paintings  in  oil  or  water  colors  "  referred  to  in  paragraph 
454.— Ab.  11852  (T.  D.  27445). 

Hand-Painted  Sillc  Squares,  ornamented  with  drawn  work,  which  had  been 
classified  as  silk-lace  articles  under  paragraph  390,  were  claimed  to  be  dutiable 
as  "paintings  in  oil  and  water  colors"  (par.  454).  Protest  sustained.  Ab. 
11851  (T.  D.  27445)  followed.— Ab.  25328  (T.  D.  31498). 

Painted  Lithographs. ^Articles  consisting  of  lithographic  prints  pasted  on 
wood  and  decorated  with  oil  paints  are  not  "  paintings  "  within  the  meaning  of 
paragraph  454. 

The  expression  "  paintings  in  oil  or  water  colors  "  in  paragraph  454  is  not  a 
commercial  term,  the  language  being  only  descriptive. — Steinhardt  v.  U.  S. 
(C.  C),  T.  D.  29819;  Ab.  16751  (T.  D.  28414)  affirmed. 

Paintings  in  Oil. — Photographs  mounted  on  canvas  stretchers  and  painted 
over  in  oil,  so  that  the  photograph  is  entirely  obliterated,  are  dutiable  at  the 
rate  of  20  per  cent  ad  valorem  under  paragraph  454  as  paintings  in  oil  and  not 
as  manufactures  of  paper.  The  fact  that  the  outline  for  the  guidance  of  the 
artist  who  did  the  painting  was  produced  by  a  mechanical  process  rather  than 
by  hand  can  not  operate  to  change  its  present  character.  The  finished  work  is 
an  oil  painting.— T.  D.  23721  (G.  A.  5137). 

Paintings  on  Pile  Fabrics. — Articles  about  8  by  12  inches  in  dimensions,  made 
by  applying  India  ink  and  water  colors  upon  the  surface  of  pile  fabrics  so  as  to 
produce  pictures  of  scenery,  embracing  trees,  houses,  and  other  effects,  are  duti- 
able as  "paintings  "  under  paragraph  4.54. — T.  D.  30204  (G.  A.  6954). 

Paintings — Reciprocity  With  France. — A  screen  made  of  wood,  silk,  and 
cotton,  the  panels  of  which  are  ornamented  with  landscapes  and  figures  painted 
in  oil,  is  dutiable  as  a  painting  in  oil  or  water  colors,  at  20  per  cent  ad  valorem, 
under  paragraph  454,  and  not  as  a  manufacture  of  cotton. 

In  order  that  a  painting  may  become  entitled  to  the  benefits  of  the  reciprocal 
commercial  agreement  with  France,  it  is  necessary  to  show  affirmatively  that  it 
is  the  product  of  France  and  was  exported  from  that  country. — T.  D.  24015 
(G.  A.  5212). 

Japanese  Hand-Painted  Rice-Paper  Pictures,  3  by  4  inches  in  size,  are 
clearly  paintings,  and  must  be  so  considered  for  the  purpose  of  tariff  classifica- 
tion.—Ab,  16870  (T.  D.  28438), 


848  DIGEST   OF   CUSTOMS  DECISIONS. 

Bas-Reliefs.— Tlieso  productions  are  works  of  art  and  are  in  high  relief,  but 
they  do  not  conform  to  the  requirement  that  fiRures,  to  be  chissed  as  statuary, 
must  be  practically  "  in  the  round."  These  are  in  no  place  detached  from  the 
background  or  marbU>  panel.  See  G.  A.  5225  (T.  D.  24048),  infra.— Ab.  20399 
(T.  D.  20469). 

The  term  "  statuary,"  as  used  in  section  3  and  paragraph  454,  embraces  only 
figures  "  in  the  round  "—that  is,  in  full  relief— or  .substantially  so.  Bas-reliefs 
in  marble,  executed  by  a  professional  sculptor,  are  not  entitleil  to  classification 
thereunder,  but  are  dutiable  as  manufactures  of  marble  under  paragraph  115. 
T.  D.  23376  distinguished.— T.  D.  24048  (G.  A.  5225). 

Bronze  Articles  Artistically  Fashioned. — The  articles  were  bronze  knockers 
fashioned  after  the  hunnm  figure  and  bronze  busts  and  statuettes,  together  with 
bases  made  expressly  for  these.  The  uncontradicted  testimony  of  the  maker  of 
the  articles  is  to  the  effect  that  his  work  on  them  was  that  of  an  artist  ratlier 
than  as  an  artisan ;  that  he  employed  his  professional  skill  in  their  production. 
The  importations  are  dutiable  under  paragraph  4~A. — U.  S.  v.  Godwin's  Sons 
(Ct.  Oust.  Appls.).  T.  D.  32538;  (G.  A.  Ab.  27215)  T.  D.  32046  affirmed. 

Bronze  Statuary. 

Reciprocity. — The  provision  for  "  statuary  "  in  section  3,  and  the  reciprocal 
commercial  agreements  negotiated  umler  that  section,  is  subject  to  paragraph 
4.54  prescribing  that  "  the  term  '  statuary  '  as  used  in  this  Act  shall  be  under- 
stood to  include  only  such  statuary  as  is  wrought  by  hand  from  metal,"  etc. 

"  Wrought  by  Hand." — A  bronze  statue,  which  was  cast  in  a  foundry  by 
artisans  from  a  model  made  by  an  artist  in  some  plastic  material,  but  upon 
which  the  artist  has  done  little  or  no  retouching,  is  not  "  statuary  wrought  by 
hand  from  metal,"  within  the  meaning  of  paragraph  454,  but  is  dutiable  as 
manufactures  of  metal  under  paragraph  193. — Altman  v.  U.  S.  (C.  C),  T.  D. 
29856;  (G.  A.  6813)  T.  D.  29279  anirmed. 

Metal  Statuary. — Paragraph  454,  providing  for  "  statuary  wrought  by  hand 
from  a  solid  block  or  mass  of  marble  or  from  metal,"  does  not  require  that  metal 
statuary  should  be  produced  from  "  a  solid  block  or  mass." 

The  provision  in  paragraph  454  for  statuary  made  "from  metal,"  does  not 
exclude  statues  not  made  wholly  of  metal  or  even  in  chief  value  of  metal  if 
metal  predominates  in  quantity;  and  statuary  composed  in  chief  value  of  ivory 
and  slightly  of  glass,  but  in  which  metal  is  quantitatively  the  principal  com- 
ponent, being  so  greatly  predominant  as  to  characterize  the  entire  work,  is 
within  said  provision. 

The  provision  in  paragrai)h  454  for  statuary  "wrought  by  hand"  from  metal. 
and  "the  professional  production  of  a  statuary  or  sculptor  only,"  does  not 
require  that  the  entire  work  on  such  statuary  should  be  "  by  hand,"  nor  that 
it  should  be  wrought  exclusively  by  the  hand  of  the  sculptor. 

A  statue  of  great  value  and  high  artistic  merit,  in  which  bronze  was  over- 
whelmingly the  chief  component  in  point  of  quantity,  was  produced  by  the  cire 
perdue  process;  after  being  cast,  it  was  gone  over  carefully  by  hand  by  a 
renowned  sculptor,  who  thereby  made  the  alterations  necessary  to  the  execution 
of  his  artistic  conceptions,  this  being  the  important  part  which  gave  the  piece 
its  distinctive  personal  character;  and  the  entire  work,  from  the  original  con- 
ception to  the  last  touch,  was  under  the  sculptor's  constant  supervision.  Held 
that  this  statue  was  within  the  definition  of  "statuary"  in  paragraph  454  as 
being  such  as  is  "  wrought  by  hand  from  metal." 

In  providing  in  paragraph  454  for  a  low  duty  on  paintings  and  on  statuary 
which  is  "  the  professional  production  of  a  statuary  or  sculptor  only,"  it  was 
the  evident  intention  of  Congress  to  welcome  the  works  of  meritorious  artists 


SCHEDULE    N SUNDRIES.  849 

and  sculptors  and  to  exclude  from  the  low  rate  the  productions  of  mere  artisans 
and  empirics,  such  as  are  made  by  machinery  of  unskilled  labor  or  cast  in  large 
numbers  from  molds  by  ordinary  workmen. — U.  S.  v.  Tiffany  (C.  C.  A.),  T.  D. 
28717;  T.  D.  27982  (U,  S.  C.  C.)  affirmed  and  Ab.  6643  (T.  D.  26390)  reversed. 

Cast  Statuary. — Metal  statuary  produced  by  casting,  whether  the  cast  is 
finally  finished  by  the  hand  of  the  artist  or  not,  is  excluded  from  paragraph  454, 
not  being  "  wrought  by  hand  "  from  the  metal,  within  the  meaning  of  that  para- 
graph.    Tiffany  v.  U.  S.   (71  Fed.  Rep.,  691)  followed. 

Bronze  Bust. — A  bronze  bust  produced  by  the  so-called  cire  perdue  process, 
in  which  the  statue  is  the  result  of  a  casting  from  the  sculptor's  original  model 
in  clay  and  wax,  is  dutiable  at  45  per  cent  ad  valorem,  as  a  manufacture  of 
metal,  under  paragraph  193,  and  not  as  "  statuary,"  under  paragraph  454,  or 
under  section  3  as  defined  by  paragraph  454.— T.  D.  24016  (G.  A.  5213). 

Bust  of  Lapis  Lazuli — Precious  Stones. — A  bust  made  from  lapis  lazuli 
held  to  be  dutiable  as  statuary  of  stone  under  paragraph  454.  and  not  as  a 
precious  stone,  cut,  but  not  set,  under  paragraph  435. — T.  D.  24987  (G.  A.  5572). 

Marble  Font  with  Figures  in  the  Round. — This  importation  is  an  almost 
exact  replica  of  a  holy-water  font  in  a  cathedral  at  Siena,  Italy.  The  entire 
font  is  elaborately  ornamented  with  carvings  in  diiferent  degi'ees  of  relief 
work. 

The  production  as  a  whole  is  a  work  of  art,  made  by  a  professional  sculptor ; 
and  the  figures,  both  animal  and  human,  are  so  far  "  in  the  round  "  and  so 
elaborate  and  prominent  that  they  characterize  the  article  as  statuary. — Ab. 
21748  (T.  D.  29974). 

Marble  Group. — A  marble  group,  intended  for  a  fountain,  consisted  of  an 
elaborately  carved  mass  of  marble  about  5  feet  high,  two  cupids  being  arranged 
on  the  front  and  side  and  an  eagle  with  spread  wings  surmounting  the  whole ; 
the  cupids  and  eagle  were  "  in  the  round."  Held  that  this  is  "  statuary  "  within 
the  meaning  of  paragraph  454  and  section  3  and  the  reciprocal  commercial 
agreement  with  Italy  (T.  D.  22373).— T.  D.  29287  (G.  A.  6814). 

Statuary  of  Marble,  Metal,  and  Ivory. — The  work  is  a  figure  of  a  Knights 
Templar  in  full  armor.  The  figure  itself  is  finely  carved  in  marble.  The  feet 
and  lower  limbs,  as  well  as  the  arms,  the  cap  or  hood  over  the  head,  and  the 
sword  are  of  metal,  while  the  face  is  of  ivory. 

The  method  of  production  of  this  work  follows  very  closely  that  of  the 
Bellona  statue  (U.  S.  v.  Tiffany,  160  Fed.  Rep.,  408;  T.  D.  28717),  and  its  classi- 
fication should  be  governed  by  the  decision  in  that  case. — Ab.  19957  (T.  D. 
29348). 

Marble  Panel. — A  marble  panel  upon  which  are  carved  two  figures  of  angels, 
the  figures  themselves  being  largely  in  full  relief  and  preserving,  substantially, 
their  proportions  in  all  directions,  held  to  be  "  statuary  "  within  the  meaning  of 
paragraph  454.— T.  D.  26967  (G.  A.  6252). 

Marble  Statuary  from  Designs  by  a  Sculptor. — Statuary  in  marble  com- 
prising a  single  figure  and  group,  claimed  to  be  the  conception  of  a  deceased 
professional  sculptor  and  reproduced  from  the  originals  under  his  direction, 
found  upon  inspection  and  the  testimony  of  distinguished  professional  sculptors 
and  experts  not  to  be  "  the  professional  productions  of  a  statuary  or  sculptor 
only,"  but  copies  or  reproductions  executed  by  artisans  or  by  mechanical  means. 
Articles  produced  in  an  establishment  operated  and  managed  by  a  person  exer- 
cising the  profession  of  a  sculptor  may  be  the  productions  of  a  professional 
sculptor,  yet  not  the  professional  productions  of  a  statuary  or  sculptor  only. — 
T.  D.  19353   (G.  A.  4144). 

60690°— 18— VOL  1 54 


850  DIGEST   OF   CUSTOMS   DECISIONS. 

Marble  Statuary  With  Uroiizc  Head,  a  \v<»rk  of  art  ami  the  production  of  a 
professional  artist.     The  importers  (.outendeil  that  it  was  statuary,  paragraph 
454.     Protest  sustained.— Ab.  l'JU58   (T.  D.  29348). 
Metal  Statuary. 

"  WKoutiHT  BY  Hand." — Certain  metal  statuary  made  by  a  process  in  which 
the  metal  comes  from  the  mold  in  an  extremely  rough  state,  having  upon  its 
surfa<.'e  protuberances  and  incrustations  which  require  that  the  entire  surface 
of  th»'  statue  be  carefully  chiseled  by  the  tool  of  the  sculptor,  the  incrustations 
and  j)rotul>erances  removed  and  practically  ail  the  detail  worked  out  by  hand, 
is  dutiable  as  statuary  "  wrought  by  hand  from  metal  "  within  the  meaning  of 
paragraph  4.54,  and  the  reciprocal  commercial  agrei>ment  with  Italy  (T.  D. 
22373),  and  not  as  manufactures  of  metal  under  paragraph  193. 

Bases  for  Statues. — Where  certain  detached  marble  bases  are  imported  with 
statuary,  and  each  base  is  shown  to  have  been  made  for  a  particular  statue, 
and  in  many  if  not  all  instances  carved  from  ancient  marble  selected  to  match 
the  patina  or  tone  of  the  statue.  Held  that  each  statue  and  its  appropriate  base 
form  an  entirety  for  duty  purpo.ses.  assessable  as  "  statuary."  It  is  error  to 
a.sse.ss  the  bases  as  manufacture  of  marble. 

Aktici.es  of  Utility,  etc. — Various  articles  of  ornament  or  utility,  made  of 
marble  or  metal,  such  as  well  curbs,  tables,  seats,  jardinieres,  vases,  pedestals, 
cups,  bonbonnieres,  spoons,  ewers,  lamps,  door  knockers,  caskets,  etc..  held  not 
to  be  "  statuary  "  within  the  meaning  of  the  tariff.— T.  D.  27302  (G.  A.  6346). 

Sculptures.— What  productions  are  to  be  deemed  professional  productions  of 
a  statuary  or  sculptor  it  is  diflicult  to  state  in  general  terms  so  as  to  embrace 
every  article  of  the  kind.  It  is  sulHciently  accurate,  however,  for  this  case  to 
say  that  the  detinitioii  embraces  such  works  of  art  as  are  the  result  of  the 
artist's  own  creation  or  are  copies  of  them  made  under  his  direction  and  super- 
vision, as  distinguished  from  the  productions  of  the  manufacturer  or  mechanic. 
The  definition  does  not  limit  the  professional  productions  to  those  of  the  sculp- 
tor's creation.  An  artist's  copies  of  antique  masterpieces  are  works  of  art  of 
as  high  a  grade  as  these  executed  by  the  same  hand  from  original  models  of 
modern  sculptors.— Merritt  v.  Tiffany.  132  U.  S..  ir.7. 
Statuary. 

"  ScuT.PTOu  OK  Statuary  "  Defined. — A  person  who  possesses  artistic  educa- 
tion and  the  ability  to  make  statuary  which  gives  a  pleasing  and  artistic  impres- 
sion to  the  eye,  though  neither  his  education  nor  his  skill  be  of  a  high  order,  is  a 
"sculptor  or  statuary,"  within  the  meaning  of  paragraph  454. 

The  statue  itself  is  the  best  evidence  of  the  training  and  skill  of  the  sculptor, 
and.  since  it  need  not  be  work  that  will  satisfy  a  connoisseur,  the  inference  that 
it  was  produced  by  a  sculptor  in  the  tariff  sense,  is  justified  if  it  possess 
qualities  that  convey  "a  pleasing  and  artistic  imi)ression  "  to  the  average  man. 

Statuary  Unaccompanied  by  rKRTiFicATES,  etc. — Marble  and  alabaster 
statuary  not  accompanied  with  certificates  or  other  direct  evidence  of  execution 
by  a  .sculptor,  but  which,  in  the  examiner's  opinion,  equaled  or  was  better  than 
the  work  passed  upon  in  the  Townsend  case  (infra),  held  to  be  "statuary,  the 
professional  production  of  a  statuary  or  sculptor,"  dutiable  at  15  or  20  per  cent 
ad  valorem,  under  various  jirovisions,  and  not  at  50  per  cent  ad  valorem,  as 
manufactures  of  marl)Ie  or  alabaster,  under  paragraph  115.  Townsend  v.  U.  S. 
(108  Fed.  Hep..  801  ;  amrined  by  C.  C.  A..  113  Fed.  Rep.,  442)  ;  In  re  Ring.  G.  A. 
.5196  (T.  D.  239.55)  ;  In  re  Schlesinger.  G.  A.  .5224  (T.  D.  24047).  and  other  cases 
followed.— T.  D.  24822  (G.  A.  5501). 

Statuettes  are  dutiable  under  provision  for  "  statuary  "  in  paragrajih  4.54.  and 
without  regard  to  their  value,  if  produced  as  required  by  said  paragraph, — 
T.  D.  24047  (G.  A.  .5224). 


SCHEDULE    N SUNDRIES.  851 

Statuary  in  Pieces — Carved  Cistern. — A  carved  cistern  in  several  pieces, 
the  prominent  sculptural  work  in  which  consisted  of  children's  figures  in  almost 
full  relief,  Held  to  be  "  statuary  "  as  defined  in  paragraph  454. — U.  S.  v.  Ameri- 
can Express  Co.  (C.  C),  T.  D.  2G403;  Ab.    5393  (T.  D.  26190)  affirmed. 

The  provision  in  paragraph  454  for  statuary  produced  from  "  a  solid  blocli 
or  mass  of  marble,"  etc.,  is  not  limited  to  statuary  made  from  single  blocks,  and 
is  held  to  include  certain  statues,  each  carved  from  three  solid  blocks  of 
marble.— U.  S.  v.  Perry;  U.  S.  v.  Leland  (C.  C),  T.  D.  25810;  (G.  A.  5571)  T.  D. 
24986  affirmed. 

Statuary  With  Bronze  Pedestal. — There  would  be  no  question  but  that  the 
figure  should  be  considered  a  piece  of  statuary  under  the  provisions  of  para- 
graph 454  were  it  not  for  the  fact  that  it  is  attached  to  the  bronze  pedestal. 
Slight  ornamentation  or  unimportant  parts  of  a  statue,  being  of  metal  or  bronze, 
will  not  remove  the  entirety  from  the  operation  of  paragraph  454. — Ab.  19460 
(T.  D.  29184). 

Vases  Not  Statuary. — The  term  "  statuary  "  as  used  in  paragraph  454  has 
reference  only  to  representations  of  the  human  or  animal  form,  and  does  not 
include  representations  of  inanimate  things  or  merely  conventional  or  architec- 
tural objects  such  as  marble  vases,  pedestals,  and  bases. — T.  D.  24758  (G.  A. 
5462). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Bronze  Busts,  Groups,  and  Figures  entitled  "  Enfant  a  Tare,"  "  Napoleon," 
"  Vedette  au  Desert."  and  various  other  familiar  subjects,  produced  by  bronze 
founders  from  models  originally  designed  and  executed  by  statuaries  or  sculp- 
tors of  more  or  less  renown,  are  dutiable  as  manufactures  of  metal  and  are  not 
free  under  paragraph  575  as  the  professional  productions  of  a  statuary  or 
sculptor,  or  under  paragraph  585  as  statuary,  casts  of  marble,  bronze,  etc. — 
T.  D.  172.53   (G.  A.  3515). 

Bronze  Statuary  Under  Tariff  Act  of  1894. — Bronze  statues  which  are 
first  casts  from  original  models  by  sculptors  of  repute,  the  statues  being 
"  edited  "  or  cast  by  bronze  founders  under  the  supervision  and  direction  of  the 
sculptor  who  executed  the  model,  and  chased  or  finished  by  the  sculptor  him- 
self, are  free  of  duty  under  paragraph  575  as  statuary  which  is  the  "  professional 
production  of  a  statuary  or  sculptor."  Tiffany  v.  U.  S.  (71  Fed.  Rep.,  691)  ; 
G.  A.  5213  (T.  D.  23955),  distinguished.— T.  D.  26480  (G.  A.  6072). 

Statuary,  Carved  Metal  Mug  Not  Free  as. — A  cup,  or  mug,  composed  of 
metal,  ornamented,  carved,  or  decorated,  claimed  to  be  the  professional  produc- 
tion of  a  celebrated  Swedish  sculptor  residing  in  Paris,  and  carved  from  a  solid 
piece  of  metal,  held  to  be  dutiable  as  a  manufacture  of  metal  and  not  fi'ee  as 
the  professional  production  of  a  statuary  or  sculptor.  It  is  an  article  of  utility 
and  in  no  .sense  statuary.— T.  D.  17254  (G.  A.  3516). 

Paintings  on  Japanese  Paper  Screens. — Water-color  paintings  by  leading 
.Japanese  artists,  painted  or  mounted  on  paper  screens,  valuable  as  paintings 
and  never  used  for  the  purposes  of  screens,  are  free  and  not  dutiable  as  manu- 
factures of  paper.— T.  D.  17637  (G.  A.  3685). 

Statuary  of  Wood. — Carved  figures  or  statues  in  wood,  made  by  a  profes- 
sional statuary  or  sculptor  from  designs  made  by  another  professional  statuary 
or  sculptor,  shown  by  full-sized  drawings,  in  the  making  of  which  statues  it  was 
necessary  to  first  model  them  in  clay  and  then  take  a  plaster  cast,  from  which 
the  work  in  wood  was  done,  are  "  statuary  "  entitled  to  free  entry.  94  Fed. 
Rep.,  643,  affirmed. — U.  S.  v.  Morris  European  &  American  Express  Co, 
(C.  C.  A.),  101  Fed.  Rep.,  111. 


852  DIGEST  OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bas-Relief  Medallion  Portrait  u  louglit  by  hand  from  a  solid  block  of  mar- 
ble, the  professional  production  of  a  sculptor,  is  not  statuary. — T.  D.  14923 
(G.  A.  2.^^)2). 

Busts,  VAc,  in  Bronze,  Cast. — Buits,  single  fisures,  and  groups  in  bronze, 
produced  by  bronze  founders  from  original  models  designed  and  executed  by 
professional  sculptors  or  artists  and  accompanied  by  artists'  certificates,  are 
dutiable  as  manufactures  of  metal  and  not  as  statuary. — T.  D.  16983  (G.  A. 
3411)  ;  affirmed.  Tiffany  v.  U.  S.  (C.  C),  66  Fed.  Rep.,  737. 

Fans,  Ornamental. — Fans  composed  of  silk  and  bone,  upon  which  are  exe- 
cuted artistic  paintings  in  water  colors,  of  high  value  and  merit,  and  which  are 
displayed  as  ornaments  and  not  u.sed  as  fans,  are  dutiable  as  paintings  in  oil 
or  water  colors  and  not  as  manufactures  of  silk.  T.  D.  12797  (G.  A.  1393) 
reversed.— Tiffany  v.  U.  S.  (C.  C),  66  Fed.  Rep.,  736. 

Paintings,  Frames,  and  Oui.er  Frames. — Framed  oil  paintings  with  outer 
frames  of  wood  painted  black  and  also  having  tablets  of  wood  attached,  the 
value  of  the  pictures,  picture  frames,  outer  frames,  and  tablets,  separately 
.specified,  are  dutiable  .separately,  the  pictures  as  oil  paintings  and  the  frames 
and  tablets  as  manufactures  of  wood.  The  outside  frames  and  tablets  are  not 
the  usual  and  necessary  coverings  for  oil  paintings. — T.  D.  14765  (G.  A.  2487). 

Paintings — Certain  Gelatin  Cards  Dutiable  as. — Thin  cards  composed  of 
gelatin  mixed  with  zinc  white  (gelatin  chief  value),  with  paintings  thereon  in 
oil  and  water  colors,  the  paintings  costing  upward  of  four  times  the  value  of 
the  substance,  are  dutiable  as  paintings. — T.  D.  13067  (G.  A.  1572). 

Paintings  on  Ivory. — Miniature  portraits  painted  on  ivory  and  metal  are 
paintings  in  oil  or  water  colors  and  not  jewelry. — T.  D.  11567  (G.  A.  742). 

Japanese  Wall  Decorations  made  of  paper,  or  of  paper  and  cotton,  or  of 
narrow  strips  of  bamboo  joined  together  with  cotton  cord,  and  upon  which 
representations  of  flowers,  of  birds,  or  of  human  figures  are  painted  in  water 
colors,  the  large  bodies  of  colors  being  applied  by  stenciling,  while  the  features 
of  the  work  which  are  delicate  and  ornamental  and  give  character  to  the  article 
are  by  hand,  are  dutiable  as  paintings  and  not  as  manufactures  of  wood,  as 
manufactures  of  paper  and  cotton,  nor  as  manufactures  of  paper.  Affirming 
the  decision  of  the  circuit  court. — U.  S.  v.  China  &  .Tapan  Trading  Co.  (C.  C.  A.), 
58  Fed.  Rep.,  690. 

Papier-Mache  Panels. — Paintings  in  oil  upon  panels  of  papier-nulch^,  to  go 
into  the  frames  of  a  false  door,  are  dutiable  as  paintings  and  not  as  manufac- 
tures of  wood.— Godwin  v.  U.  S.  (C.  C.)  71  Fed.  Rep.,  950. 

Pen  and  Ink  Sketches  held  dutiable  as  assimilated  to  paintings. — T.  D. 
13299  (G.  A.  1679). 

A  Painted  Piano  Case. — A  piano  case  manufactured  in  this  country  and 
sent  to  London  to  be  painted.  The  case  worth  $200  and  the  cost  of  painting  in 
oil  $800.  Held  dutiable  as  a  manufacture  of  wood  and  not  as  a  painting. — 
T.  D.  15178  (G.  A.  2704). 

Painting  on  Porcelain. — A  portrait  painted  on  porcelain  or  china,  resem- 
bling a  plaque,  having  a  gilt  embossing  in  figures  around  the  edge,  containing 
the  heads  of  two  children  painted  in  the  center,  inclosed  in  a  case  with  clasps 
and  hinges  and  lined  with  plush,  the  painting  done  by  hand  and  then  glazed 
and  fired,  is  dutiable  as  a  painting  in  oil.— T.  D.  13431  (G.  A.  1768). 

Painted  Splasher  Mats  With  Pockets  held  dutiable  as  paintings  in  oil  or 
water  colors.— T.  D.  14915  (G.  A.  2544), 


SCHEDULE   N SUNDKIES.  853 

Paintings  on  Tiles. — Articles  composed  of  several  tiles  put  together  in  rows, 
tlieir  faces  forming  a  surface  on  which  a  picture  is  sketched  by  free-hand  with 
brown  mineral  paint  prepared  with  oil  or  water,  which  is  then  fired  and  by 
vitrification  made  blue,  the  whole  being  then  framed,  are  dutiable  as  painting 
and  not  as  tiles. — Richard  v.  U.  S.  (C.  C),  91  Fed.  Rep.,  517;  reversed  by 
C.  C.  A.,  99  Fed.  Rep.,  268. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Copies  of  Statuary. — The  professional  productions  of  a  statuary  or  sculptor 
incluile  all  the  artistic  work  of  a  professional  statuary  or  sculptor  produced  in 
the  exercise  of  his  profession,  whether  the  creations  of  the  artist  or  copies  of 
the  creations  of  others. 

Such  importations  are  dutiable  at  10  per  cent  and  not  at  50  per  cent  as  manu- 
factures of  marble  not  otherwise  provided  for. — Viti  v.  Tutton,  14  Fed.  Rep.,  241. 

Marble  statues  executed  by  professional  sculptors  in  the  studio  and  under 
the  direction  of  another  professional  sculptor,  whether  from  models  just  made 
by  a  professional  sculptor  or  from  antique  models  whose  author  is  unknown,  are 
"  professional  productions  of  a  statuary  or  sculptor." — Tutton  v.  Viti,  108 
U.  S.,  312. 

Paintings  on  Poreclain. — A  imported  certain  pictures  painted  by  hand  on 
porcelain.     When  they  are  framed  or  in  any  manner  set,  the  porcelain,  which, 
being  manufactured  only  as  a  ground  upon  which  to  obtain  a  good  surface  to 
paint  and  not  for  any  independent  use,  is  obscured  from  view,  constitutes  of 
itself  an  article  of  chinaware  and  forms  no  material  part  of  their  value.     Held, 
that  they  are  subject  to  a  duty  of  10  per  cent  as  paintings  not  otherwise  provided 
for  and  not  as  china,  porcelain,  and  Parian  ware  gilded,  ornamented,  or  dec- 
orated in  any  manner. — Arthur  v.  Jacoby,  103  U.  S.,  677. 
1913        3  7  7.  Peat  moss,  50  cents  per  ton. 
1909         471.  Peat  moss,  $1  per  ton. 
1897         455.  Peat  moss,  $1  per  ton. 
1894         (Not  enumerated.) 
1890         (Not  enumerated.) 
1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Peat  Moss. — The  new  provision  in  the  tariff  act  of  1897  is  not  confined  to 
peat  moss  for  bedding  horses,  but  covers  peat-moss  fiber  for  mattresses. — T.  D. 
21545  (G.  A.  4535). 

3  78.  Pencils  of  paper  or  wood,  or  other  material  not  metal,  filled  with 
1913    '^'^^  ^^'  <^ther  material,  pencils  of  lead,  36  cents  per  gross,  but  in  no  case 
shall  any  of  the  foregoing  pay  less  than  25  per  centum  ad  valorem ;  slate 
pencils,  25  per  centum  ad  valorem. 

472.  Pencils  of  paper  or  wood,  or  other  material  not  metal,  filled  with 
lead  or  other  material,  and  pencils  of  lead,  45  cents  per  gross  and  25  per 
centum  ad  valorem ;  slate  pencils,  covered  with  wood,  35  per  centum  ad 
valorem ;  all  other  slate  pencils,  3  cents  per  one  hundred. 

456.  Pencils  of  paper  or  wood  filled  with  lead  or  other  material,  and 
pencils  of  lead,  45  cents  per  gross  and  25  per  centum  ad  valorem ;  slate 
^^^"^    pencils,  covered  with  wood,  35  per  centum  ad  valorem ;  all  other  slate 
pencils,  3  cents  per  one  hundred. 

357.  Pencils  of  wood  filled  with  lead  or  other  material,  and  slate  pen- 
1894    cils  covered  with  wood,  50  per  centum  ad  valorem;  all  other  slate  pencils, 
30  per  centum  ad  valorem. 

466.  Pencils  of  lead,  50  cents  per  gross  and  30  per  centum  ad  valorem ; 
slate  pencils,  4  cents  per  gross. 


1909 


1890 


854  DIGEST   OF   CUSTOMS  DECISIONS. 

I    131.  *     *     *     slate  pencils,     ♦     *     *     30  per  ooiitum  nd  valorem. 
1883        473.  Pencils  of  wood  filled  with  lead  or  other  material,  and  pencils  of 

[lend,  50  cents  i)er  f;ross  and  30  per  centum  ad  valorem;     *     *     * 

DECISIONS  UNDKR  THIO   ACT  OV  ISOT. 

Fancy  Lead  Pencils.- — Lead  pencils  iiijide  oT  wnod  and  lilled  with  lead,  which 
are  the  same  lenj^th,  thou{?h  slightly  smaller  in  ilianicler  than  (he  ordinary  lead 
pencil,  and  upon  one  end  of  which  is  fitted  a  diminutive  crooked  handle  reseni- 
hlins  the  handle  of  a  cane  and  ui)on  the  other  end  a  metal  cap  which  protects 
the  point,  are  properly  dutiahle  as  lead  pencils  under  para^^'rajth  4r)G. — T.  D. 
2024.'')   (G.  A.  0000). 

Soap  Pencils,  intended  for  cleanins  spectacles  and  eyeglass  lenses,  are  not 
dutiahle  under  paragraph  456,  covering  "  pencils  of  paper  or  wood,  filled  with 
lead  or  other  material,  and  pencils  of  lead,"  etc.,  but  under  section  6  as  unenu- 
inerated  manufactured  articles. — U.  S.  r.  American  Express  Co.  (C.  C.  A.), 
T.  D.  2G192;  T.  D.  253G5  (C.  C.)  and  (G.  A.  5528)  T.  D.  24SS1  aflirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Crayon  Pencils  are  dutiable  as  pencils  of  wood  and  not  as  crayons. — T.  D. 
15229   (G.  A.  2722). 

Wood-Covered  Slate  Pencils  are  dutiahle  as  slate  pencils  and  not  as  pencils 
of  wood.— T.  D.  15005  (G.  A.  2582)  ;  T.  D.  17951  (G.  A.  3S2G). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Crayon  Pencils. — Pencils  of  wood  from  4  to  7  inches  in  length,  filled  with 
material  of  various  colors  and  known  in  trade  and  connnerce  as  colored  pencils 
and  often  as  school  crayons,  are  dutiable  as  i)enclls  and  not  as  crayons  of  all 
kinds.     In  re  Blumenthal  (C.  C),  49  Fed.  Rep.,  220. 


1913 


1909 


3  79.  Pencil  leads  not  in  wood  or  other  malcrJMl,  10  per  centum  ad 
valorem. 

473.  Pencil  leads  not  in  wo(m1  or  other  material,  black,  three-fourths  of 
1  cent  per  ounce;  colored,  1^  cents  per  ounce;  copying,  2  cents  per  ounce. 

1897         457.  Pencil  leads  not  in  wood,  10  per  centum  ad  valorem. 
1894        358.  Pencil  leads  not  in  wood,  10  per  centum  ad  valorem. 
1890        4G7.  Pencil  leads  not  in  wood,  10  per  centum  ad  valorem. 
1883         473.  *     *     *     pencil  leads  not  in  wood,  10  per  centum  ad  valorem. 
DECISIONS  UNDER  THE  ACT  OF  1890. 
Pencil  Leads,  Colored. — Small  red  cylindrical  sticks,  a  mixture  of  clay  and 
grease  with  a  lake  consisting  or  oxide  of  lead  with  rosin  red,  designed  to  be 
inclosed  in  wood  and  u.sed  as  pencils,  are  dutiable  as  pencil  leads  and  not  as 
crayons.— T.  D.  14735  (G.  A.  2457). 

;JS().  Photographic  cameras,  and  parts  tliei-eof,  not  specially  provided 
for  in  this  section,  photographic  dry  i»lates,  not  specially  i)rovi(!ed  for  in 
this  section,  15  per  c(>nlum  ad  valorem;  photograithic-film  negatives,  ini- 
poiMed  in  any  form,  for  use  in  any  way  in  connection  with  moving-picture 
t'xhihits,  or  ff)r  making  or  rejiroducing  i)ictures  Cor  such  exhil)its,  exposed 
but  not  develoiu'd,  2  cents  jx'r  linear  or  running  foot;  if  exposed  and 
developed.  3  cents  per  linear  or  runidng  foot;  photograiihic-film  i)ositives, 
impoi'tcHl  in  any  form,  foi'  us(>  in  any  way  in  connection  with  moving- 
picture  exhibits,  including  herein  all  moving,  motion,  motophotograi)hy 
or  cinematography  film  pictures,  prints,  positives,  or  dui)licates  of  every 
kind  and  natun>,  and  of  whatever  substance  made,  1  cent  per  linear  or 
miming  foot:  I'rovided,  hoirever.  That  all  photographic  films  imported 
under  this  section  shall  be  subject  to  such  censorship  as  may  be  imposed 
by  the  Secretary  of  the  Treasury. 


1913 


1909 


SCHEDULE   N" SUNDRIES.  855 

474.  Photographic  dry  plates  *  *  *  not  otherwise  specially  pro- 
vided for  in  this  section,  25  per  centum  ad  vaolrera.  Photographic-film 
negatives,  imported  in  any  form,  for  use  in  any  way  in  connection  with 
moving-picture  exhibits,  or  for  making  or  reproducing  pictures  for  such 
exhibits  *  *  *  25  per  centum  ad  valorem.  Photographic-film  positives, 
imported  in  any  form,  for  use  in  any  way  in  connection  with  moving-picture 
exhibits,  including  herein  all  moving,  motion,  motophotography  or  cine- 
matograpliy  film  pictures,  prints,  positives,  or  duplicates  of  every  kind 
and  nature,  and  of  whatever  substance  made,  1^  cents  per  linear  or 
running  foot. 

1897  458.  Photographic  dry  plates,     *     *     *     25  per  centum  ad  valorem. 

1894  358i.  Photographic  dry  plates,     *     *     *     25  per  centum  ad  valorem. 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Prize  Fights. — The  law. 

[Public  No.  246— S.  7027.] 

AN  ACT  To  prohibit  the  importation  and  the  interstate  transportation  of  films  or  other 
pictorial  representations  of  prize  fights,  and  for  other  purposes. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the  United  States 
of  America  in  Congress  assembled.  That  it  shall  be  unlawful  for  any  person 
*  *  *  to  bring  or  cause  to  be  brought  into  the  United  States  from  abroad 
any  film  or  other  pictorial  representation  of  any  prize  fight  or  encounter  of 
pugilists,  under  whatever  name,  whicli  is  designed  to  be  used  or  may  be  u.sed 
for  purposes  of  public  exhibition.     *     *     * 

Sec.  3.  That  any  person  violating  any  of  the  provisions  of  this  act  shall  for 
each  offense,  upon  conviction  thereof,  be  fined  not  more  than  $1,000  or  sentenced 
to  imprisonment  at  hard  labor  for  not  more  than  one  year,  or  both,  at  the  dis- 
cretion of  the  court. 

Approved,  July  31,  1912.     Dept.  Order  (T.  D.  32754). 

Prize  Fights — Regulations. — Articles  brought  to  this  country  in  violation  of 
the  said  law  will  be  held  pending  instructions  from  the  department  or  a  de- 
cision of  the  court  as  to  their  final  disposition. — Dept.  Order  (T.  D.  32754). 

Prize-Fight  Films. — An  encounter  conducted  between  two  pugilists  or 
boxers  under  the  Marquis  of  Queensbury  rules  in  a  24-foot  ring,  the  contestants 
wearing  regular  boxing  gloves,  5  ounces  in  weight,  and  the  contest  being  limited 
to  20  rounds,  is  a  prize  fight  within  the  meaning  of  the  statute. 

The  importation  of  a  picture  film  representing  such  a  contest  is  prohibited  by 
the  act  of  July  31,  1912  (37  Stat.,  40),  and  the  film  can  not  be  imported  into 
the  United  States. 

A  verdict  is  directed  for  the  Government  and  the  usual  decree  of  condemna- 
tion will  follow. 

Libel  under  the  custom  laws  for  illegal  importation  of  the  properly. — U.  S.  v. 
3,542  Feet  of  Moving-Picture  Film  (D.  C),  T.  D.  35531. 

Camera  Tripods. — Tripods  composed  of  brass  and  designed  for  use  in  sup- 
porting cameras  while  in  operation  are  properly  dutiable  under  the  provisions 
of  paragraph  167  as  manufactures  of  metal  not  specially  provided  for,  as 
assessed,  and  not  as  parts  of  cameras  under  paragraph  380,  as  claimed.— T.  D. 
34998  (G.  A.  7650). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Camera  Plate  Holders. — Enlargers,  plate  holders,  and  slides  for  cameras, 
classified  under  paragraph  108,  were  claimed  to  be  dutiable  as  manufactures  of 
wood  (par.  215).     Protests  overruled.— Ah.  32370  (T.  D.  33433). 


856 


DIGEST   OF   CUSTOMS  DECISIONS. 


1913 


1909 


DECISIONS  UNDER  THE  ACT  OF  1897. 

Camera  Without  Lens.— The  importers  objected  to  the  classification  of  the 
niereliaiulise  under  paragrapli  111,  relalint,'  to  optical  instruments  or  frames  or 
mountini^s  for  the  same.    Assessment  affirmed. — Ab.  1844G  (T  .D.  28S50). 

Moving-Picture  Films. — Cinematograph,  or  moving-picture,  films  are  photo- 
graphs and  dutiable  under  paragraph  403. — U.  S.  v.  Sussfeld,  Lorsch  &  Co.  (Ct 
Cost.  Appl.s.),  T.  D.  31030;  T.  D.  30146  (C.  C.)  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Photographic  Dry  Plates  are  dutiable  as  articles  of  glass  silvered  and  not 
as  plate  gla.ss  with  an  additional  duty  of  10  per  cent,  nor  as  manufactures  of 
metal.— T.  D.  14513  (G.  A.  2324). 

381.  Pipes  and  smokers'  articles:  Common  tobacco  pipes  and  pipe 
bowls  made  wholly  of  clay,  25  per  centum  ad  valorem ;  other  pipes  and 
pipe  bowls  of  whatever  material  composed,  and  all  smokers'  articles 
whatsoever,  not  specially  provided  for  in  tiiis  section,  including  cigarette 
books,  cigarette-book  covers,  pouches  for  smoking  or  chewing  tobacco, 
and  cigarette  paper  in  all  forms,  except  cork  paper,  .50  per  centum  ad 
valorem  ;  meerschaum,  crude  or  manufactured,  20  per  centum  ad  valorem. 

475.  Pipes  and  smokers'  articles :  Common  tobacco  pipes  and  pipe  bowls 
made  wholly  of  clay,  valued  at  not  more  than  40  cents  per  gross,  15 
cents  per  gross ;  other  tobacco  pipes  and  pipe  bowls  of  clay,  50  cents  per 
gross  and  25  per  centum  ad  valorem  ;  other  pipes  and  pipe  bowls  of  what- 
ever material  composed,  and  all  smokers'  articles  wliatsoever,  not  spe- 
cially provided  for  in  this  section,  including  cigarette  books,  cigarette- 
book  covers,  pouches  for  smoking  or  chewing  tobacco,  and  cigarette 
paper  in  all  forms,  60  per  centum  ad  valorem. 

625.  Meerschaum,  crude  or  unmanufactured.      (Free.) 

459.  Pipes  and  smokers'  articles :  Common  tobacco  pipes  and  pipe  bowls 
made  wholly  of  clay,  valued  at  not  more  than  40  cents  per  gross,  15  cents 
per  gross ;  other  tobacco  pipes  and  pipe  bowls  of  clay,  50  cents  per  gross 
and  25  per  centum  ad  valorem;  other  pipes  and  pipe  bowls  of  whatever 
material  composed,  and  all  smokers'  articles  whatsoever,  not  specially 
provided  for  in  this  Act,  including  cigarette  books,  cigarette-book  covers, 
pouches  for  smoking  or  chewing  tobacco,  and  cigarette  paper  in  all  forms, 
60  per  centum  ad  valorem. 

613.  Meerschaum,  crude  or  unmanufactured.     (Free.) 

359.  Pipes,  pipe  bowls,  of  all  materials,  and  all  smokers'  articles  what- 
soever, not  specially  provided  for  in  this  Act,  including  cigarette  books, 
cigarette-book  covers,  pouches  for  smoking  or  chewing  tobacco,  and 
cigarette  paper  in  all  forms,  50  per  centum  ad  valorem ;  all  common 
tobacco  pipes  and  pipe  bowls  made  wholly  of  clay,  valued  at  not  more 
than  50  cents  per  gross,  10  per  centum  ad  valorem. 

553.  Meerschaum,  crude  or  unmanufactured.     (Free.) 

468.  Pipes,  pipe  bowls,  of  all  materials,  and  all  smokers'  articles  what- 
soever, not  specially  provided  for  in  this  Act,  including  cigarette  books, 
cigarette-book  covers,  pouches  for  smoking  or  chewing  tobacco,  and  ciga- 
rette paper  in  all  forms,  70  per  centum  ad  valorem ;  all  common  tobacco 
pipes  of  clay,  15  cents  per  gross. 

649.  Meerschaum,  crude  or  unmanufactured.      (Free.) 

476.  Pipes,  pipe  bowls,  and  all  smokers'  articles  whatsoever,  not  spe- 
cially enumerated  or  provided  for  in  this  Act,  70  per  centum  ad  valorem ; 
all  common  pipes  of  clay,  35  per  centum  ad  valorem. 

741.  Meerschaum,  crude  or  raw.     (Free.) 


1897  <^ 


1894 


1890 


1883 


DECISIONS  UNDER  THE  ACT  OF  1913. 
Bugles  Shaped  Tjike  Cigarette  Holders. — So-called  cigarette  holders  made 
of  glass  antl  having  a  metal  reed  are  dutiable  according  to  component  material 
of  chief  value,  and  not  as  smokers'  articles  or  as  toys. — Dept.  Order   (T.  D. 
34050). 


SCHEDULE    N SUNDRIES.  857 

Clay  Pipe  Bowls  with  metal  ferrules  were  held  properly  classified  at  50  per 
cent  ad  valorem  under  paragraph  381.— Ab.  36337  (T.  D.  34742). 

Glazed  Clay  Pipes  subject  to  duty  at  the  rate  of  50  per  cent  ad  valorem 
under  the  provisions  of  paragraph  381  for  "  other  pipes  of  whatever  material 
composed."— Dept.  Order  (T.  D.  35963). 

Smoker's  Table. — A  smoker's  table  with  12  ash  trays  for  same,  classified  as 
smokers'  articles  under  paragraph  381,  was  claimed  dutiable  as  a  manufacture 
of  metal  (par.  167).     Protest  overruled. — Ab.  37609. 

DECISIONS  UNDER  THE  ACT  OP  1909. 

Automatic  Lighters. — The  question  for  determination  was  whether  the  goods 
of  the  importation  were  in  their  chief  use  smokers'  articles.  They  were  so 
assessed  and  the  board  so  found  them.  From  the  evidence,  while  it  appears 
the  articles  may  have  other  occasional  uses,  their  chief  use  is  as  cigar  lighters, 
and  they  were  properly  assessed  as  smokers'  articles.  Knauth  i'.  U.  S.  (1  Ct. 
Cust.  Appls.,  334;  T.  D.  31432)  ;  Dale  v.  U.  S.  (2  Ct.  Cust.  Appls.,  384;  T.  D. 
32111).— Bernhardt  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33223;  (G.  A.  Ab. 
29552)  T.  D.  32767  aflirmed. 

Small  pocket  lamps,  lighting  automatically  when  the  lid  is  raised  and  sus- 
ceptible of  uses  other  than  the  lighting  of  cigars,  cigarettes,  and  pipes  by 
smokers,  are  not  dutiable  under  paragraph  448  as  articles  of  personal  adorn- 
ment. In  the  absence  of  competent  evidence  that  such  lighters  have  a  general 
use  other  than  by  smokers,  Held  that  they  are  dutiable  at  60  per  cent  ad 
valorem  under  .paragraph  475  as  smokers'  articles. — T.  D.  30943  (G.  A.  7103). 

Cigar  and  Cigarette  Cases,  of  whatever  material  composed,  are  dutiable  at 
the  rate  of  60  per  cent  ad  valorem  under  paragraph  475  as  smokers'  articles. — 
T.  D.  30942  (G.  A.  7102). 

Smokers'  Articles  of  Leather. — The  articles  named  in  paragraph  475  are 
all  related  in  actual  use,  and  it  would  be  to  deny  a  reasonable  and  proper  effect 
to  that  clause  in  that  paragraph,  which  includes  "  all  smokers'  articles  what- 
soever," if  leather  cigar  or  cigarette  cases  should  be  classed  as  leather  rather 
than  as  smokers'  articles,  the  last  being  a  more  specific  term,  and  so  leather 
cigar  or  cigarette  cases  are  dutiable,  not  under  paragi-aph  452,  but  imder  para- 
graph 475.— Mark  Cross  Co.  v.  U.  S.  (Ct.  Cu.st.  Appls.),  T.  D.  31457;  (G.  A.  Ab. 
23575)  T.  D.  30733  affirmed. 

Common  knowledge  and  observation  serve  to  convince  that  the  importation  is 
one  of  smokers'  articles,  and  these  are  dutiable  not  as  manufactures  of  leather 
but  as  falling  within  "  all  smokers'  articles  whatsoever,"  paragraph  475.  Van- 
diver  V.  U.  S.  (1  Ct.  Cust.  Appls.,  194;  T.  D.  31219)  ;  Mark  Cross  Co.  v.  U.  S. 
(ibid.,  377;  T.  D.  31457)  ;  Knauth  v.  U.  S.  (ibid.,  334;  T.  D.  31432).— Dale  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32111;  (G.  A.  Ab.  24862)  T.  D.  31316  and  (G.  A. 
Ab.  25186)  T.  D.  31450  affirmed. 

Metal  Cigarette  Cases  and  articles  of  like  character  composed  wholly  in 
chief  value  of  silver,  German  silver,  white  metal,  brass  or  gun  metal,  excluded 
from  classification  under  paragraph  448. — Dept.  Order  ( T.  D.  30785 ) . 

Imitation  Meerschaum  Pipes. ^The  importer  was  bound  to  show  by  a  pre- 
ponderance of  evidence  in  support  of  his  protest  that  the  pipes  here  were  made 
of  clay ;  but  there  appears  in  the  conflicting  testimony  a  preponderance  of 
proof  in  favor  of  the  Government's  contention  that  the  pipes  were  not  made 
of  clay.— Butler  Bros.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33368;  (G.  A.  Ab. 
28759)  T.  D.  32584  affirmed. 


858  DIGEST   OF   CUSTOMS  DECISION'S. 

Kubhor  Mouthpiece.s  for  Pipes. — These  mouthpieces  for  pipes  are  finished. 
Tliey  are  uut,  it  i.s  true,  clesiKiieil  to  be  used  in  any  particular  pipe  or  pipestem, 
hut  are  made  to  be  inserted  in  any  pipe  or  stem  so  constructed  as  to  receive 
the  same,  and  seem  to  be  of  a  size  and  sliape  conuiionly  in  \ise.  They  clearly 
fall  within  the  description  of  "  all  smokers'  articles  wiiatsover  "  in  parajjraph 
475.  U.  S.  V.  Eytinjjje  (4  Ct.  Cust.  Appls.,  — ;  T.  D.  33486).— U.  S.  v.  Hanover 
Vulcanite  Co.  (Ct.  Cust.  Appls.),  T.  D.  33919;  (G.  A.  Ah.  .32435)  T.  D.  33433 
reversed. 

In  Shrader's  ca.so,  G.  A.  4r)90  (T.  I>.  21719),  articles  which  from  the  descrip- 
tion in  the  opinion  were  practically  identical  with  those  here  under  consider- 
ation were  held  to  be  dutiable  as  manufactures  of  hard  rubber.  The  law  now 
applicable  is  the  same  in  language  as  that  under  which  that  decision  was  ren- 
dered. The  collector  was  therefore  not  authorized  in  departing  from  the  classi- 
fication therein  held  to  be  correct.— Ab.  2S094  (T.  D.  323G9). 

DECISIONS  UNDER  THE  ACT  OF  1897. 
Cedar  Boxes. 

Smokeks'  Articles. — Cedar  boxes  of  suitaole  size,  plain  and  decorated,  nuirked 
"Cigars"  or  "Cigarettes."  are  smokers'  article's,  and  a  finding  by  the  Board  of 
General  Appraisers  that  other  cedar  boxes  also  of  suitable  size,  of  the  same 
importation  and  similar  in  all  es.sential  respects  to  the  boxes  marked  "  Cigars  " 
or  "  Cigarettes,"  though  unmarked  and  possibly  fitted  for  uses  other  than  by 
smokers,  are  smokers'  articles,  will  be  sustained. — Yandiver  v.  U.  S.  (Ct.  Cust. 
Appls. ) ,  T.  D.  31219 ;  T.  D.  29442  and  T.  D.  29644  affirmed. 

Tin  Cigarette  Boxes. — Use  in  chief  controls  in  classific.itiou,  and  the  con- 
signment of  tin  boxes  here,  being  in  shape,  size,  and  markings  plainly  designed 
for  use  by  smokers,  could  not  properly  be  cla.ssed  as  manufactures  of  metal, 
and  the  boxes  were  properly  held  dutiable  as  smokers'  articles  under  p;iragraph 
459.  The  words  "  all  smokers'  articles  whatsoever  "  are  broad  enough,  in  the 
opinion  of  the  court,  to  Include  this  merchandise.  Steinhardt  v.  U.  S.  (126  Fed. 
Rep.,  443)  approved. — Knauth,  Nachod  &  Kuhne  r.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  31432;  Ab.  221.^)5  (T.  D.  30111)  and  Ab.  22273  (T.  D.  30165)  affirmed. 

Clay  Pipe  Bowls  and  Pipestems,  Separately  Packed. — Clay  pipes,  the 
bowls  and  stems  for  which  are  imported  uii(U>r  the  same  invoice,  separately 
packed,  and  upon  the  same  steamer,  are  dutiable  as  pipes  under  paragraph  459. 
U.  S.  V.  Irwin  (78  Fed.  Rep.,  799). 

Where  such  pipes-are  composed  in  chief  value  of  clay  they  are  dutiable  at 
50  cents  per  gross  and  25  per  cent  ad  valorem  muler  paragraph  459. 

G.  A.  5065  (T.  D.  2.3473)  cited  and  followed.  The  provision  for  all  other 
pipes  covers  only  pipes  which  are  not  wholly  or  in  chief  value  of  clay. — T.  D. 
24205  (G.  A.  5273). 

"  Hygeia  "  Paper  Used  for  Wrapping  Straws  and  Toothpicks. — There  is 
a  presumption  in  favor  of  a  collector's  classification  and  assessment  which  must 
be  overcome  by  proof,  and  it  being  possible  to  show  by  chemical  analysis  alone 
that  the  importation  of  hygeia  paper  contained  le.ss  magnesia  than  cigarette 
paper  contains,  and  the  results  of  no  such  analysis  being  shown,  and  it  ai)pear- 
ing  the  dominant  use  of  paper  such  as  this  in  question  is  for  the  manufacture 
of  cigarettes,  the  as.sessment  of  the  cf»llector  must  stand,  as  proper,  under  para- 
graph 4.59. — Hygeia  Antiseptic  Toothpick  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
31529;  (G.  A.  Ab.  23519)  T.  D.  30710  and  (G.  A.  Ab.  23642)  T.  D.  30754  affirmed. 

Pipe  Bowls  and  Pipestems. — Clay  pipe  bowls  with  bamboo  stems,  imported 
upon  the  same  invoice  and  shipped  together,  but  described  and  priced  sepa- 
rately, the  invoice  prices  showing  the  stems  to  be  of  greater  value  than  the 


SCHEDULE   N — SUNDKIES.  859 

pipe  bowls,  are  dutiable  under  the  tbird  clause  of  paragraph  459  as  "  other 
pipes  and  pipe  bowls  of  whatever  material  composed.," — T.  D.  26966  (G.  A.  6251). 

Pyroxylin  Smokers'  Articles. — Smokers'  articles  of  pyroxylin  are  more  spe- 
cifically enumerated  in  the  provision  in  paragraph  459,  for  "  all  smokers'  arti- 
cles articles  whatsoever,  not  specially  provided  for,"  than  under  that  in  para- 
graph 71  for  "  all  compounds  of  pyroxylin,  if  in  finished  or  partly  finished  arti- 
cles." G.  A.  5706  (T.  D.  25379)  and  140  Fed.  Rep..  989  (T.  D.  27065),  fol- 
lowed.—T.  D.  27SS9   (G.  A.  6538). 

Specific  Designation. — Smokers'  articles  of  pyroxylin  are  more  specifically 
enumerated  in  the  provision  in  paragraph  459,  for  "  all  smokers'  articles  what- 
soever, not  specially  provided  for,"  than  under  that  in  paragraph  17  for  "  all 
compounds  of  pyroxylin,  if  in  finished  or  partly  finished  articles." — U.  S.  v. 
Knauth  (C.  C),  T.  D.  27769;  G.  A.  Ab.  11261   (T.  D.  27348)  affirmed. 

Hard  Rubber  for  Mouthpieces. — Lengrhs  of  polished  hard  rubber  to  be 
divided  and  made  into  two  mouthpieces  for  pipes  are  not  dutiable  as  smokers' 
articles,  but  as  manufactures  of  hard  rubber.  Follows  G.  A.  2467  and  G.  A. 
3405.— T.  D.  21719   (G.  A.  4590). 

Smokers'  Table. — Held  that  certain  tables  on  which  are  affixed  various 
smokers'  accessories  and  an  ornamental  miniature  automobile,  which  are  chiefly 
used  for  the  convenience  of  smokers,  are  dutiable  as  "  smokers'  articles  "  under 
paragraph  459  and  not  as  "  house  or  cabinet  furniture  of  wood  "  under  para- 
graph 208.— Steinhardt  r.  U.  S.  (C.  C),  T.  D.  25138;  (G.  A.  5251)  T.  D.  24137 
affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Unfinished  Pipe  Bowls,  composed  of  meerschaum,  invoiced  as  manablockes, 
are  dutiable  as  articles  composed  of  earthen  or  mineral  substances  and  not  as 
smokers'  articles.— T.  D.  16977  (G.  A.  3405). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Pipe  Cases,  cigar  holders,  and  cigarette  holders,  in  the  manufacture  of  which 
leather  is  the  material  of  chief  value,  are  dutiable  as  smokers'  articles  and  not 
as  manufactures  of  leather  nor  as  nonenumerated  manufactured  articles. — T.  D. 
14926  (G.  A.  2555). 

Cases  or  coverings  for  pipes,  composed  of  wood,  leather,  and  silk  (leather 
chief  value),  are  smokers'  articles.— T.  D.  12131  (G.  A.  993). 

Cigarette  Paper. — Certain  paper  in  sheets  about  20  by  25  inches  held  dutiable 
as  cigarette  paper  and  not  as  tissue  paper. — T.  D.  14646  (G.  A.  2404). 

Pipes  Known  as  "  Church  Wardens." — -Clay  tobacco  pipes  known  as 
"church  wardens"  are  dutiable  as  common  clay  pipes. — T.  D.  14241  (G.  A. 
2205). 

Common  Clay  Pipes. — Pipes,  the  bowl  made  of  common  clay  and  painted 
red,  with  a  wooden  stem  and  bone  mouthpiece  colored  black,  are  dutiable  as 
smokers'  articles  and  not  as  common  clay  pipes. — T.  D.  14320  (G.  A.  2249). 

French  Clay  Pipes. — Clay  pipes,  slightly  glazed  or  burnished,  some  plain 
and  others  elaborately  ornamented  with  figures  of  animals,  human  faces,  leaves, 
etc.,  known  as  French  clay  pipes,  are  dutiable  at  70  per  cent  and  not  at  15 
per  cent  as  common  clay  pipes.— T.  D.  12421  (G.  A.  1159)  ;  T.  D.  13893  (G.  A. 
2046). 

Leather  Tohacco  Pouches  dutiable  as  smokers'  articles  and  not  as  manufac- 
tures of  leather.— T.  D.  13815  (G.  A.  2009). 


860  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Leather  Cigar  Cases.— The  articles  are  chiefly  used  hy  smokers,  and  are  car- 
rie<l  in  stock  l)y  those  who  deal  in  pipes  and  other  articles  of  that  kind,  and, 
although  they  are  manufactures  of  leather,  they  are  specially  provided  for  as 
"  smokers'  articles  "  in  paragraph  476.  This  takes  them  out  of  the  influence  of 
the  more  general  description  of  manufactures  and  articles  of  leather  contained 
in  parasrai)h  4G3.  Mede  Meyer  r.  Lancaster  (31  Fed.  Rep.,  446). — T.  D.  11851 
(G.  A.  842). 

Cigarette  Paper  made  of  a  quality  and  cut  into  a  size  fit  for  wrapping 
cigarettes,  and  which  in  the  condition  and  form  in  which  it  is  imported  can  be 
used  by  smokers  in  making  their  own  cigarettes,  is  subject  to  a  duty  of  70 
per  cent  as  smokers'  articles  and  not  to  a  duty  of  15  per  cent  as  manufactures 
of  paper.— U.  S.  v.  Isaacs,  148  U.  S.,  654. 

Smokers'  Articles, — Cigarette  paper  of  suitable  size  and  quality  to  be  used 
in  making  cigarettes,  and  pasteboard  covers  therefor  of  corresponding  size,  im- 
ported separately  and  entered  together  with  the  intention  to  combine  them  with 
paste  into  cigarette  books  for  the  use  of  smokers,  are  subject  to  a  duty  of  70 
per  cent  ad  valorem  as  "  smokers'  articles  "  and  not  to  a  duty  of  15  per  cent 
ad  valorem  as  manufactures  of  paper. — Isaacs  v.  Jonas,  148  U.  S.  648. 

382.  Plush,  black,   known  commercially  as  hatters'  plush,  composed 
1913    of  silk,  or  of  silk  and  cotton,  such  as  is  used  for  making  men's  hats,  10 
per  centum  ad  valorem. 

477.  Plush,   black,   known   commercially   as   hatters'   plush,   composed 
1909        of  silk,  or  of  silk  and  cotton,  such  as  is  used  for  making  men's  hats, 
10  per  centum  at  valorem. 

461.  Plush,    black,    known   commercially    as    hatters'    plush,    composed 
1897     of  silk,  or  of  silk  and  cotton,  such  as  is  used  exclusively  for  making  men's 
hats,   10  per  centum   ad   valorem. 

593.  Plush,   black,   known   commercially    as   hatters'   plush,   composed 
1894     of  silk,  or  of  silk  and  cotton,  and  used  exclusively  for  making  men's 
hats.     ( Free. ) 

469.  Plush,   black,    known    commercially    as   hatters'    plush,    composed 
1890     of  silk,  or  of  silk  and  cotton,   and  used  exclusively  for  making  men's 
hats,  10  per  centum  ad  valorem. 

4.51.  Hatters'   plush,   composed  of  silk   or  of  silk  and  cotton,   25  per 
centum  ad  valorem. 


1883 


DECISIONS  UNDER  THE  ACT  OF  1913. 

Hatters'  Plush. — Black  plush  composed  in  chief  value  of  silk  and  known 
commercially  as  "  hatters'  plush  "  is  properly  dutiable  at  the  rate  of  10  per  cent 
ad  valorem  under  paragraph  382,  irrespective  of  its  width,  unless  its  width  is 
such  as  will  exclude  it  from  that  class  or  kind  of  hatters'  plush  "  such  as  is 
used  for  making  men's  hats."— T.  D.  35121  (G.  A.  7678). 

Merchandise  classified  as  plush  in  chief  value  of  silk  at  50  per  cent  ad 
valorem  under  paragraph  314,  measuring  about  22  inches  in  width,  known  com- 
mercially as  hatters'  plush,  was  held  dutiable  at  10  per  cent  under  paragraph 
382.     Ab.  37281  followed.— Ab.  38915. 

Black  plush  about  20  inches  in  width,  u.sed  in  the  making  of  the  iipper  part 
of  the  brims  of  men's  silk  hats,  classified  under  paragraph  314,  was  held  duti- 
able as  hatters'  plush  (par.  382),  as  claimed.     Ab.  37281  followed.— Ab.  37775. 


SCHEDULE    N SUNDRIES.  861 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Hatters'  Plush. — Black  plush,  known  commercially  as  "  hatters'  plush  "  and 
such  as  is  used  in  this  country  for  making  men's  hats,  is  properly  dutiable  at 
the  rate  of  10  per  cent  ad  valorem  under  paragraph  477.  Comey  &  Johnson 
Co.  r.  U.  S.  (4  Ct.  Cust.  Appls.,  285;  T.  D.  33493)  cited  and  followed.— T.  D. 
33641  (G.  A.  7480). 

The  importations  are  generally  and  uniformly  known  as  "  hatters'  plush  "  and 
are  of  the  kind  or  class  or  "  such  as  "  are  used  exclusively  for  making  men's 
hats.  The  legislative  history  and  the  natural  import  of  the  words  "  such  as  " 
extend  the  provisions  of  the  paragraph  not  alone  to  such  hatters'  plush  as  is 
used  exclusively  for  making  men's  hats,  but  also  to  hatters'  plush  so  known 
commercially.  Comey  &  Johnson  Co.  v.  U.  S.  (2  Ct.  Cust.  Appls.,  532;  T.  D. 
32253)  distinguished.— Comey  &  Johnson  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
33498;  (G.  A.  Ab.  30415)  T.  D.  32926  reversed. 

Black  silk  or  black  silk  and  cotton  plush.  65  centimeters  in  width  or  more, 
containing  not  less  than  30  warp  threads  and  63  picks  in  the  weft  to  the  centi- 
meter or  26  warp  and  75  picks  to  the  centimeter,  dutiable  as  hatters'  plush 
under  paragraph  477.— Dept.  Order  (T.  D.  32692). 

It  is  clear  that  paragraph  477  must  be  taken  to  refer  specifically  to  material 
used  exclusively  for  making  men's  hats.  The  intention  was  to  encourage  the 
domestic  production  of  men's  hats.  The  proof  shows  the  importation  was  made 
for  the  manufacture  of  millinery  goods  or  women's  hats,  and  that  it  was  so 
used.  It  was  not  entitled  to  the  benefit  of  the  paragraph  named,  and  it  was 
properly  assessed  as  a  silk  plush. — Comey  &  Johnson  Co.  v.  U.  S.  (Ct.  Oust. 
Appls.),  T.  D.  32253;  (G.  A.  Ab.  26178)  T.  D.  31774  affirmed. 

Plush  measuring  18  inches  in  width  is  not  such  a  plush  "  as  is  used  exclu- 
sively for  making  men's  hats,"  and  therefore  it  fails  to  meet  one  of  the  require- 
ments of  the  statute.  Plush  which  is  22  inches  in  width  is  "  such  as  is  used 
exclusively  for  making  men's  hats."  (Note  Haynes  &  Co.'s  case,  protest  760619, 
decided  concurrently  herewith.) — Ab.  37281. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Hatters'  Plush. — Black  plush,  composed  of  silk  and  cotton  and  known  com- 
mercially as  hatters'  plush,  although  used  on  rare  occasions  for  millinery  pur- 
poses, is  dutiable  as  plush  "  such  as  is  used  exclusively  for  making  men's  hats  " 
under  paragraph  461.  G.  A.  5708  (T.  D.  25381)  cited  and  followed.— T.  D. 
30791   (G.  A.  7067). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Black  Silk  Hatters'  Plush  is  free  and  not  dutiable  as  plush. — T.  D.  17279 
(G.  A.  3541). 

383.  Umbrellas,  parasols,  and  sunshades  covered  with  material  other 
than   paper  or  lace,   not   embroidered   or  appliqued,  35  per   centum   ad 
1913    valorem.    Sticks  for  umbrellas,  parasols,  or  sunshades  and  walking  canes, 
finished  or  unfinished,  30  per  centum  ad  valorem. 

478.  Umbrellas,  parasols,  and  sunshades  covered  with  material  other 
than  paper  or  lace,  50  per  centum  ad  valorem.  Sticks  for  umbrellas, 
para.sols.  or  sunshades  and  walking  canes,  finished  or  unfinished,  40  per 
centum  ad  valorem. 

462.  Umbrellas,  parasols,  and  sunshades  covered  with  material  other 
than  paper,  50  per  centum  ad  valorem.    Sticks  for  umbrellas,  parasols,  or 
'■^        sunshades  and  walking  canes,  finished  or  unfinished,  40  per  centum  ad 
valorem. 


1909 


1890  { 


1883 


862  DIGEST    OF    CUSTOMS    DECISIONS. 

300.   liiitirellas.   parasols,   and   sunshades,  covorod   with   inatorial   com- 
posod   wholly   or   in   i)ait    of  silk,   wool,   wnrstod,   tlu'  hair  of  the  camel, 
1894  '  ""*''"  "Ipi'<"i.  <»i"  other  animals,  or  other  material  than  paper,  45  {)er  cen- 
tum ail  valorem. 

Mtn.  Sticks  for  umbrellas,  parasols,  and  sunshades,  if  jilain  or  carved, 
finisluHl  or  untinished,  30  per  centum  ad  valorem. 

470.  I'mhri'llas,  ])arasols,  and  sunshades,  covered  with  silk  or  alpaca, 
5.")  per  centum  ad  valorem;  if  covered  with  other  material,  45  per  centum 
ad  valorem. 

471.  rmhrellas,  parasols,  and  sunshades,  sticks  for,  if  plain,  finished  or 
unlinishe<l,   35   per   centum   ad    valorem;    if  carved,   50   per   centum    a«l 

.  valorem. 

491.  *  *  *  rmlircllas,  parasols,  and  shadi's,  when  covered  with  silk 
or  alpaca,  50  per  centum  ad  valorem;  all  other  umhrellas,  40  per  centum 
ad  valorem. 

401'.  rmhrellas,  parasols,  and  sunshades,  *  *  *  sticks  for,  finished 
or  unlinished,  not  .specially  enumerated  or  provided  for  in  this  Act,  30 
per  centum  ad  valorem. 

DECISIONS   rXDEU  THE  ACT  OF  lOO'J. 

Combination  Cane  and  Umbrella. — A  combination  of  a  cane  and  umbrella, 
the  caue  consisting  of  a  hollow  tube  into  which  tlie  umbrella  is  inserted  when 
rolled,  classified  as  an  umbrella,  was  claimed  dutiable  under  tlie  provision  for 
"  sticlis  for  umbrellas"  in  i»ara.2:rai)h  478.  Protests  overruled. — Ab.  35555 
(T.  D.  34440). 

Walkina:  Canes,  Not  Used  as  Such. — These  canes  are  sold  to  street  vendors 
and  to  people  who  manufacture  pennants  and  badges;  pennants  are  tied  onto 
them  and  they  are  sold  that  wa.v.  Canes,  for  whatever  purpose  used,  are  still 
caues,  and  are  exjiressly  provided  for  in  iiaragraph  478. — Al>.  24610  (T.  D. 
31207). 

Unfinished  Walking  Canes. — The  merchandise  was  a.ssessed  for  duty  under 
the  provisions  of  paragraph  478. 

The  official  sample  and  the  sample  inti-oduced  by  the  imi>orters  are  sticks 
finished,  varnished,  and  highly  polished,  of  the  right  shape  and  length  for 
walking  canes,  but  without  ferrules,  and  .so  finished  at  the  top  that  they  can  be 
fitted  with  handlesof  other  materials.  Assessment  atlirmeil. — Ab.  28120  (T.  D. 
32396). 

Walking  Canes  Witli  Cigar  Ijigbter  in  Handle. — Walking  canes  with  a 
cigar  lighter  in  llie  handle,  classified  as  smokers"  articles  under  paragraph  475, 
were  held  dutiable  as  walking  canes  (par.  478).  G.  A.  7328  (T.  D.  32272) 
followed.— Ab.  31049    (T.  D.  33088). 

Walking  canes  composed  wholly  of  nu^tal.  and  such  as  are  composed  of  metal 
with  an  attachment  to  the  handle  in  tlie  form  of  an  electric  light,  are  not  duti- 
able as  manufactures  of  metal  under  paragraph  199,  but  as  "walking  canes" 
under  paragraph  478,  the  latter  provision  being  unlimited  as  to  component 
materials.— T.  D.  32272  (G.  A.  7328). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Handles  of  Collodion  or  Pyroxylin  on  Umbrella  Sticks. — Umbrella  sticks 
of  wood,  with  celluloid  handles,  celluloid  being  the  component  material  of  chief 
value,  are  dutiable  under  paragraph  462  as  "  umbrella  sticks,  finished,"  and  not 
under  the  provision  for  articles  of  collodion,  etc,  in  paragraph  17.  U.  S.  v. 
Borgfeldt  (105  Fed.  Kep.,  1005)  and  In  re  Switzer,  T.  D.  18527  (G.  A.  3983) 
followed;  compare  In  re  Van  Blankeusteyn,  T.  D.  22807  (G.  A.  4807).- T.  D. 
23089  (G.  A.  4934). 


SCHEDULE    N SUNDKIES.  863 

Sticks  for  Walking  Canes. — Certain  sticks  about  36  inclies  in  length,  which 
have  been  steamed  and  crooked  at  one  end,  suitable  to  be  made  up  into  walking 
sticks  or  canes,  are  dutiable  at  the  rate  of  40  per  cent  ad  valorem  under  the 
provisions  of  paragraph  462  as  "  walking  canes,  unfinished."  Such  articles, 
having  been  "further  advanced  than  cut  into  lengths  suitable  for  sticks  for 
walking  canes,"  are  precluded  from  the  provisions  of  paragraph  700. — T.  D. 
24734  (G.  A.  5449). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Metal  Umbrella  Sticks  (Tubular). — Umbrella  sticks  made  of  metal  in 
tubular  form,  having  a  ferrule  in  one  end  and  the  stops  and  springs  already  in 
place,  are  dutiable  as  manufactures  of  metal  and  not  as  tubes. — T,  D.  14603 
(G.  A.  2361). 

384.  Waste,  not  specially  provided  for  in  this  section,  10  per  centum 
1913     ad  valorem. 


1909 


479.  "Waste,  not  specially  provided  for  in  this  section,  10  per  centum 
ad  valorem. 


iaaf        463.  Waste,  not  specially  provided  for  in  this  Act,  10  per  centum  ad 
^^^^    valorem. 


1894 


362.  Waste,  not  specially  provided  for  in  this  Act,  10  per  centum  ad 
valorem. 


1890        '^^~'  ^^ ''^'^te,  not  specially  provided  for  in  this  Act,  10  per  centum  ad 
valorem. 

1883        '^^^'  ^^^^^^'  ^1^  "ot  specially  enumerated  or  provided  for  in  this  Act, 
10  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

What  Waste  I.s. — Waste  is  remnants  and  by-products  of  small  value  thnt  have 
not  the  quality  or  utility  either  of  the  finished  product  or  the  raw  material. — 
Latimer  v.  U.  S.   (U.  S.),  T.  D.  32299. 

Artificial  Silk  Waste. — Artificial  silk  threads,  mixed  with  a  very  small  per- 
centage of  real  silk  threads  in  a  tangled  condition  dutiable  at  the  rate  of  10 
per  cent  ad  valorem  under  paragraph  384  as  a  waste  not  specially  provided 
for.— Dept.  Order  (T.  D.  3.13.59). 

Beet  Pulp. — Dried  beet  pulp,  a  by-product  in  the  manufacture  of  sugar,  duti- 
able as  waste  not  specially  provided  for  at  the  rate  of  10  per  cent  ad  valorem 
under  paragraph  384.— Dept.  Order  ( T.  D.  33971 ) . 

Old  Secondhand  Sugar  Bags  having  a  colored  stripe  down  the  center,  not 
commercially  fit  for  use  as  bags,  suitable  only  for  patching  covers  of  cotton 
bales,  classified  as  manufactures  of  vegetable  fiber  under  paragraph  284,  were 
held  dutiable  as  waste  (par.  384).  G.  A.  .5105  (T.  D.  2.3618)  distinguished. 
Ab.  23742  (T.  D.  30800).  Ab.  22491  (T.  D.  30234),  Train-Smith  Co.  v.  U.  S. 
(140  Fed.,  113;  T.  D.  26484),  and  U.  S.  v.  Da  vies  (160  Fed.,  456;  T.  D.  28951) 
followed.— Ab.  37584. 

Tarred  Jute  Threads  or  Strings,  classified  as  waste  at  10  per  cent  ad  valorem 
under  paragraph  384,  are  claimed  free  of  duty  under  paragraph  408. 

Being  in  the  form  of  threads,  it  was  held  not  to  be  free  of  duty  under  para- 
graph 408,  on  the  authority  of  U.  S.  r.  Crompton  (6  Ct.  Cust.  Appls.,  — ;  T.  D. 
3.5442).     Protest  overruled.— Ab.  38887. 

Pulp  of  Olives. — Merchandise  invoiced  as  soap  stock  and  reported  by  the 
appraiser  to  consist  of  the  pulp  of  olives  and  the  settling  or  scum  formed  at 
the  bottom  of  tanks  containing  olive  oil  was  classified  as  waste  not  specially 


864  DIGEST   OF   CUSTOMS  DECISIONS. 

provided  for,  under  paragraph  384.     It  was  claimed  free  of  duty  as  an  oil  not 
chemically  compounded  (par.  498).    Protest  overruled. — Ab.  3S(W9. 

DECISIONS  UNDER  THE  ACT  OF  1009. 

Photographic  Film  Scrap. — ^Scraps  of  sensitized  film  pmduccd  in  cutting  to 
small  sizes  large  rolls  of  photographic  film,  suitable  for  no  other  conunercial 
purpose  than  the  recovery  of  the  silver  salts  and  pyroxylin  therein  contiiined, 
are  dutiable  as  waste  under  paragraph  479.  The  provision  in  paragraph  500  for 
"  films  of  American  manufacture,  unsuitable  for  any  other  purpo.se  than  the 
recovery  of  the  constituent  materials,"  dues  not  cover  pieces  of  such  films. — 
T.  D.  31130  (G.  A.  7133). 

Waste  from  an  Article  Free  of  Duty. — The  merchandise  consists  of  broken 
fibers  of  undressed  raw  jute  rejecteil  by  the  carding  nuichine  in  the  first  process 
of  manufacture.  These  broken  fibers  had  been  later  subjected  to  a  carding 
process  of  their  own.  The  product  is  more  accurately  described  as  jute,  un- 
manufactured, than  as  waste  not  .specially  provided  for,  and  was  entitled  to 
free  entry  under  both  tariff  acts  of  1897  and  1909.  U.  S.  v.  Hatters'  Fur  Ex- 
change (1  Ct.  Cust.  Appls.,  198;  T.  D.  31237).— Salomon  Bros.  &  Co.  et  al.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32196;  (G.  A.  7242)  T.  D.  31739  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Apple  Waste. — The  merchandise  consists  of  the  dried  cores  and  parings  of 
apples,  rejected  in  the  process  of  manufacturing  evaporated  apples.  We  are  of 
the  opinion  that  this  produce  .should  be  classified  as  waste. — Ab.  20190  (T.  D. 
29442). 

Waste  Bagging— Rags. — Secondhand  pieces  of  jute  bagging,  varying  in  size 
and  selected  fur  their  fitness  for  their  intended  use  of  patching  the  coverings  for 
bales  of  cotton,  are  classible  under  paragraph  463  as  "  waste,  nut  specially  pro- 
vided for,"  rather  than  under  paragraph  344.  relating  to  "  bagging  for  cotton, 
gunny  cloth,  and  similar  fabrics,  suitable  for  covering  cotton,"  or  under  para- 
graph 648  as  "  rags,  not  otherwise  specially  provided  for." — U.  S.  v.  Davies  et 
al.  (C.  C.  A.),  T.  D.  28951;  T.  D.  28238  (C.  C.)  afiirmed  and  (G.  A.  6431) 
T.  D.  27586  reversed. 

Small  Scraps  Cut  from  Coney  or  Rabbit  Skins. — Small  scraps,  with  the 
fur  on,  imported  under  tariff'  act  of  July  24,  1897,  cut  from  carroted  coney  or 
rabbit  skins,  dutiable  at  10  per  cent  ad  valorem  as  "  waste  not  specially  pro- 
vided for,"  under  paragraph  463,  and  are  not  entitled  to  free  entry  as  "  furs 
undressed,"  under  paragraph  561,  or  as  "  fur  skins  not  dressed,  not  specially 
provided  for,"  under  paragraph  562  of  same  act. — T.  D.  20447  (G.  A.  4318). 
Fur  Waste. 

Merchandise  variously  returned  by  the  appraiser  as  "  fur  waste,"  "  waste 
rabbit  fur,"  and  "  fur  not  on  the  skin  prepared  for  hatters'  use."  Held  to  be 
dutiable  at  the  rate  of  10  per  cent  ad  valorem  under  the  provisions  of  para- 
graph 403.  as  waste  not  specially  provided  for.  Ab.  11309  (T.  D.  27363)  re- 
versed; U.  S.  V.  Hatters'  Fur  Exchange  (T.  D.  27971)  followed.— T.  D.  28102 
(G.  A.  6577). 

So-called  hares'  combings,  consisting  of  loose  or  dead  hair  removed  in  clean- 
ing skins,  and  used  as  an  adulterant  in  the  manufacture  of  cheap  hats,  but  re- 
quiring further  treatment  for  that  use,  are  classifiable  as  "waste"  under 
paragraph  463,  rather  than  as  furs  "  prepared  for  hatters'  use,"  under  para- 


SCHEDULE    N SUNDEIES.  865 

graph  426,  or  as  "furs,  undressed,"  under  paragraph  561. — U.  S.  v.  Hatters' 
Fur  Exchange  (0.  C),  T.  D.  27971 ;  Ab.  11309  (T.  D.  27363)  reversed. 

Jute  Thread  Waste  in  the  Gray,  which  is  imported  to  be  used  as  paper 
stock,  but  is  identical  in  character  with  waste  that  is  fit  for  use  in  other  in- 
dustries than  paper  making,  and  is  so  used  to  a  large  extent,  is  not  free  of 
duty  under  paragraph  632  as  waste  "  fit  only  to  be  converted  into  paper,"  but 
is  properly  subject  to  classification  under  paragraph  463  as  "  waste,  not  spe- 
cially provided  for,"  at  the  rate  of  10  per  cent  ad  valorem. 

Where  the  use  of  an  article  determines  its  classification,  new  uses  to  which 
the  article  becomes  adapted  in  the  progress  of  manufacture  and  in  the  develop- 
ment of  new  industries  may  operate  to  change  a  classification  which  has  pre- 
viously prevailed.  Train  v.  U.  S.  (suit  2929,  not  yet  reported),  Swan  &  Finch 
Co.  V.  U.  S.  (suit  2823,  not  yet  reported),  Fisk  v.  Seeberger  (38  Fed.  Rep.,  718), 
In  re  Josephs  (G.  A.  1192),  and  In  re  Lewy  (G.  A.  5078)  followed.  In  re 
Jessup  &  Moore  Paper  Co.  (G.  A.  2020)  overruled.— T.  D.  23637  (G.  A.  5115). 

Waste  From  Lead  Linings  of  Acid  Furnaces. — The  substance  which  is 
scraped  from  the  leaden  walls  which  line  the  chambers  of  furnaces  in  which 
sulphuric  acid  is  made  is  not  dutiable  as  lead  dross,  but  is  dutiable  as  waste 
at  the  rate  of  10  per  cent  ad  valorem  under  paragraph  463. — T.  D.  24244  (G.  A. 
5283). 

Mustard  Dross. — Mustard  dross,  classified  as  an  unenumerated  manufacture 
under  section  6,  was  held  to  be  dutiable  as  waste  under  paragraph  463. — Ab. 
21791   (T.  D.  29984). 

Photographic  Paper  Waste. — Photographic  paper  trimmings  coated  with 
nitrate  of  silver,  and  valuable  only  for  the  recovery  of  the  silver  contained 
therein,  are  properly  dutiable  under  paragraph  463  at  10  per  cent  ad  valorem 
as  waste  not  specially  provided  for,  and  are  not  free  of  duty  under  paragraph 
629  as  sweepings  of  gold  and  silver.— T.  D.  27849  (G.  A.  6522). 

Printers'  Old  Rollers,  worn  out  by  use,  composed  chiefly  of  gelatin  and  used 
to  some  extent  in  the  manufacture  of  glue,  are  not  free  of  duty  under  the  pro- 
vision in  paragraph  572  for  "  glue  stock."  It  would  seem  that  such  merchandise 
is  dutiable  under  paragraph  463  as  "  waste,  not  specially  provided  for,"  at  the 
rate  of  10  per  cent  ad  valorem.  Compare  In  re  Solomon  (47  Fed.  Rep.,  711). — 
T.  D.  24055  (G.  A.  5230). 

Ramie  Noils. — Noils,  consisting  of  short  ramie  fibers  resembling  raw  cotton 
or  flax  waste,  produced  and  accumulated  in  the  process  of  combing  ramie  or 
China  grass  and  known  as  ramie  noils,  are  properly  assessable  for  duty  as 
waste  under  the  provisions  of  paragraph  463,  and  not  as  tow  of  flax  under  the 
provisions  of  paragraph  327.— T.  D.  23347  (G.  A.  5017). 

Rubber  Dust,  produced  by  the  grinding  and  sawing  of  hard-rubber  articles 
during  the  process  of  manufacture  of  such  articles,  and  fit  only  for  remanufac- 
ture,  is  dutiable  at  10  per  cent  ad  valorem  as  waste  under  paragraph  463.  and 
not  as  manufactures  of  India  rubber.  Standard  Varnish  Works  v.  U.  S.  (59 
Fed.  Rep..  456)  cited.— T.  D.  22602  (G.  A.  4806), 

Sponge  Waste,  consisting  of  the  clippings  from  merchantable  sponges,  which 
is  used  chiefly  in  the  manufacture  of  paper,  but  to  a  substantial  and  appreciable 
extent  for  other  purposes,  is  dutiable  under  paragraph  463  as  "  waste,  not 
specially  provided  for,"  and  is  not  dutiable  as  "  sponges,"  under  paragraph  82, 
or  free  of  duty  under  paragraph  632  as  "  waste,  fit  only  to  be  converted  into 
paper."  Train  v.  U.  S.  (113  Fed.  Rep.,  1020;  51  C.  C.  A.,  483)  and  Swan  v. 
U.  S.  (113  Fed.  Rep.,  243;  51  C.  C.  A.,  200)  followed.— T.  D.  24249  (G.  A.  5288). 
60690°— 18— VOL  1 55 


866  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS    r.NDKK  TIIK  ACT  OF  1894. 

Rough  Pieces  of  Ivory. — Ivory  pieces  and  hollows  in  the  roufih  are  "enu- 
merated "  and  made  dutiable  at  10  per  cent  ad  valorem  in  parajjjraph  362  as 
waste  and  are  not  free  as  "  ivory,  sawed  or  cut  into  lo^'s,"  under  paragraph 
519.— T.  D.  18219  (G.  A.  3929). 

DECISIONS  UNDKK  THE  ACT  OF   1890. 

Gutta-Percha  Belting  Scraps. — Scraps  of  worn-out  gutta-percha  belting  held 
dutiable  as  waste  and  not  as  a  manufacture  of  india  rubber  nor  free  as  crude 
gutta-percha  nor  as  india  rubber,  crude. — T.  D.  15405  (G.  A.  2814). 

Mustard  Dross,  the  hull  or  refuse  after  the  seed  has  been  pressed,  pounded, 
and  sifted,  is  free  and  not  dutiable  as  waste.— T.  D.  14739  (G.  A.  2461). 

385.  That  there  shall  be  levied,  collected,  and  paid  on  the  importation 

of  all  raw  or  mimanufactured  articles  not  enumerated  or  provided  for  in 

1913    this  section,  a  duty  of  10  per  centum  ad   valorem,   and  on  all  articles 

manufactured,   in  whole  or  in  part,  not  provided  for  in  this  section,  a 

duty  of  15  per  centum  ad  valorem. 

480.  That  there  shall  be  levied,  collected,  and  paid  on  the  importation 

of  all  raw  or  \inmanufactured  articles,  not  enumerated  or  provided  for 

1909    in  this  .section,  a  duty  of  10  per  centum  ad  valorem,  and  on  all  articles 

manufactured,  in  whole  or  in  part,  not  provided  for  in  this  section,  a 

duty  of  20  per  centum  ad  valorem. 

Skc.  6.  That  there  shall  be  levied,  collected,  and  p.iid  on  the  importa- 
tion of  all  raw  or  unmanufactured  articles,  not  (niuniorated  or  provided 
1897     tor  in  this  Act,  a  duty  of  10  per  centum  ad  valorem,  and  on  all  articles 
manufactured,  in  whole  or  in  part,  not  provided  for  in  this  Act,  a  duty 
of  20  per  ct'iitimi  ad  valorem. 

Sec.  3.  That  there  shall  be  levied,  collected,  and  paid  on  the  importa- 
tion of  all  raw  or  uKimanufactured  articles,  not  enumerated  or  provided 
1894    for  in  this  Act,  a  duty  of  10  per  centum  ad  valorem,  and  on  all  articles 
manufactured,  in  whole  or  in  part,  not  provided  for  in  this  Act,  a  duty 
of  20  per  centum  ad  valorem. 

Sec.  4.  That  there  shall  be  levied,  collected,  and  paid  on  [he  importa- 
tion of  all  raw  or  unmanufactured  articles,  not  enumerateil  or  provided 
1890    for  in  this  Act,  a  duty  of  10  per  centum  ad  valorem,  and  on  all  arti<'les 
manufactured,  in  whole  or  In  part,  not  provided  for  in  this  Act,  a  duty 
of  20  per  centum  ad  valorem. 

Skc.  2513.  There  shall  be  levied,  collected,  and  paid  on  the  importation 

of  all  raw  or  uninainiracturcd  articles,  not  herein  enumerated  or  provided 

1883     for,  a  duty  of  10  per  centum  ad  valorem,  and  all  articles  ni.-inufactured, 

in  whole  or   in  i)art.   not   herein  eniuiierated  or  provided  for,  a  duty  of 

20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Modeling  Clay. — The  mercliaiidise  here,  being  as  stipulated,  does  not  fall 
within  the  terms  of  paragraph  81,  but  manufactured  and  composed  as  it  is  of 
earthy  or  mineral  substances  and  a  substance  which  is  neither  earthy  nor  min- 
eral, namely,  saponillable  matter  in  percentage  31.12,  it  is  dutiable  as  an  unenu- 
merated  manufactured  article  under  paragraph  385. — U.  S.  v.  Strohmeyer  &  Arpe 
Co.  (Ct.  Cust.  Appl.s.),  T.  D.  35473;  (G.  A.  Ab.  36458)  T.  D.  34763  afflrmed. 

The  merchandise  consists  of  so-called  modeling  clay  composed  of  calcium  sul- 
phate, alumina,  zinc,  oxide  of  iron,  sulphur,  saponifiable  oil,  and  unsaponifiable 
matter.  It  is  of  the  same  character  as  the  Plastilina,  or  modeling  clay  sub.iect 
of  T.  D.  32536.  Held,  dutiable  as  an  unenumerated  manufactured  article,  para- 
graph 385.— Ab.  36458;  aflirmed  by  T.  D.  .3.5473  (Ct.  Oust.  Appls.).  supra. 


SCHEDULE    N SUNDRIES.  867 

Felt  Pads  of  Cattle  Hair,  Tarred. — Felt  pads  measuring  about  71  by  8|  by  1 
inches,  composed  of  cattle  hair,  tari-ed,  used  in  the  construction  of  railroads  and 
buildings  as  moisture  absorbers  and  for  deadening  sound,  dutiable  at  the  rate  of 
15  per  cent  ad  valorem  as  a  nonenumerated  manufactured  article  under  para- 
graph 385.— Dept.  Order  (T.  D.  35587). 

Orange-Wood  Sticks,  dressed  and  assorted  and  cut  into  uniform  lengtlis  and 
bunched,  dutiable  at  the  rate  of  15  per  cent  ad  valorem  as  nonenumerated  arti- 
cles, manufactured  in  wliole  or  in  part,  under  paragraph  385. — Dept.  Oriler 
(T.  D.  35263). 

Ground  Oyster  Shells,  the  primary  use  of  which  is  for  cliicken  feed,  which 
are  also  used  as  fertilizer,  classified  as  a  nonenumerated  manufactured  article 
under  paragraph  385,  were  claimed  free  of  duty  as  substances  used  only  for 
manure  (par.  499)  or  shells  not  manufactured  (par.  570). — Ab.  37799. 

Pituitary  Glands  of  calves,  imported  for  the  purpose  of  making  from  them 
a  watery  liquid  liypodermically  injected  in  obstetric  work,  are  not  classifiable 
under  paragraph  419,  because  not  enumerated.  The  fact  that  they  can  be  eaten 
is  not  sufficient  to  make  them  classifiable  as  "  meats  "  under  paragraph  545. 
They  are  not  dutiable  as  "drugs"  under  paragraph  477,  because  not  named  and 
not  like  any  of  the  things  named  in  the  paragraph.  There  is  no  proof  identify- 
ing them  with  tlie  "  antitoxins,  vaccine  virus,  and  all  other  serums  derived  from 
animals  and  used  for  therapeutic  purposes"  of  paragraph  400.  So  far  as  is 
shown  by  the  record  in  this  case,  their  classification  as  nonenumerated  un- 
manufactured articles  under  paragraph  385  must  be  affirmed. 

The  fact  that  calves'  pituitary  glands,  actually  imported  for  use  in  making 
a  medicine  and  actually  so  used,  are  susceptible  of  being  eaten  is  not  sufficient 
to  malie  them  classifiable  as  "  meats,"  u)ider  paragraph  545. — Frankfeld  &  Co. 
V.  U.  S.   (Ct.  Cust.  Appls.),  T.  D.  36805. 

Quebracho  Extract  Containing  Extract  of  Myrobolan  properly  dutiable  as 
a  nonenumerated  manufactured  article  at  the  rate  of  15  per  cent  ad  valorem 
under  paragraph  385.— Dept.  Order  (T.  D.  34597). 

Kosaries  composed  of  coco  beads  and  seed  beads  were  held  dutiable  as  non- 
enumerated  nijinufactured  articles  (par.  3S5).--Ab.  36265  (T.  D.  34704). 

Sandwich  Paste  composed  of  cbopped-up  protein  matter,  fat,  spices,  cooked 
starch,  chopped-up  French  truffles,  and  a  small  amount  of  meat  fiber,  so  changed 
that  it  is  impossible  to  identify  the  various  materials,  dutiable  at  15  per  cent 
ad  valorem  as  a  nonenumerated  manufactured  article  under  paragraph  385. — 
Dept.  Order  (T.  D.  35520). 

Sirop  d'Orgeat,  which  is  a  sweet,  sirupy  substance  of  a  translucent  appear- 
ance, used  as  a  flavoring  for  drinks,  and  which  the  chemist  de.scribes  as  an 
emulsion  derived  from  almonds,  cane  sugar,  4.6  per  cent  ethyl  alcohol  by 
volume,  water,  and  a  small  amount  of  additional  flavoring,  evidently  orange- 
flower  water,  is  dutiable  as  an  unenumerated  manufactured  article  under 
paragraph  385,  and  not  as  a  fruit  juice  or  sirup  under  paragraph  247. — T.  D. 
.37074   (G.  A.  8040). 

Solidonia  Fiber,  degummed,  though  uncarded,  dutiable  at  the  rate  of  15 
per  cent  ad  valorem  under  paragraph  385  as  a  nonenumerated  article  manu- 
factured in  whole  or  in  part.— Dept.  Order  (T.  D.  3.5301). 

Solidonia  fiber  dutiable  as  a  nonenumerated  manufactured  article  at  the  rate 
of  15  per  cent  ad  valorem  under  paragraph  385. — Dept.  Order  (T.  D.  34701). 

Weasands  or  Ox  Gullets,  crude  and  dried,  dutiable  at  the  rate  of  10  per  cent 
ad  valorem  as  a  nonenumerated  unmartufactured  article  under  paragraph  385. — 
Dept.  Order  (T.  D.  35886). 


868  DIGEST    OF    CUSTOMS    DECISIONS. 

Beef  wesaiids  wore  jissi^slhI  with  duly  as  iiunenuniorated  inanufaeture^l 
articles  uuder  parasraph  385.  Tlie  collector's  decision  aflinued — U.  S.  v.  White 
ot  al.  (Ct.  Cust.  Appls.)  T.  I)  ST2'24;  Ah.  40-J31,  reversed. 

I»i:riSI<)XS  UNDKK  Till']  ACT  OF  1909. 

Capers  in  Salt. — Capers  packed  in  dry  salt  were  held  dutiable  as  nonenumer- 
ated  manufactured  articles  under  para.s;raph  480,  on  the  authority  of  G.  A.  7405 
(T.  I».  :!2!»7S).— Ah.  342(!9  (T.  D.  3398;}  I. 

Drinking;  Straws. — >»'atural  straws  cut  into  leni^ths  an<l  placed  in  paper  en- 
velopes were  held  to  be  straws,  manufactured,  dutiable  under  paragrafJi  480. 
Protests  sustained.  G.  A.  73t)G  (T.  D.  3-J527)  followed.— Ab.  32297  (T.  D. 
33409 ) . 

Rye  straws  srown  specially  to  be  cut  into  lengths  for  drinking  purposes  and 
chemically  bleached.  Held  to  be  straws  manufactured  and  dutiable  at  the  rate 
of  20  per  cent  ad  valorem  under  jiaragraph  480,  as  unennmei-atcd  manufactured 
articles.— T.  D.  32527   (G.  A.  73(56). 

"  Concrete  Essence  of  Lemon  "  is  held  to  be  an  unonumerated  manufac- 
tured article  under  paragraph  480. 

This  commodity  is  made  from  tlie  outer  peel  of  the  lemon.  It  contains  what 
lemon  oil  is  found  in  the  lemon  peel  used,  together  with  some  of  the  pulp 
of  the  lemon  and  the  water  which  is  naturally  found  in  the  lemon  peel,  and  a 
trace  of  salt,  said  to  be  used  in  extracting  the  oil.  An  analysis  shows  that 
there  is  21.43  per  cent  of  lemon  oil.— Ab.  35786  (T.  D.  34.521). 

Food  Coloring.— The  merchandise  involved  consists  of  cochineal  of  insect 
origin  and  is  used  exclusively  for  coloring  various  food  products,  20  per  cent 
ad  valorem  under  paragraph  480.- Ab.  34309  (T.  D.  34026). 

Grenadine, — The  testimony  of  the  witnesses  in  the  case  was  to  the  effect 
that  grenadine  is  an  article  manufactured  in  accordance  with  a  fixed  forumla, 
which,  for  100  liters,  is  80  kilograms  of  sugar,  50  liters  of  water,  and  3  per  cent 
of  coloring  matter  and  citric  acid.  Hvlfl.  that  such  an  article  is  not  a  fruit 
sirup  under  the  pi*ovisions  of  i)aragraph  310.  but  is  dutiable  as  a  nmienumerated 
manufactured  article. 

The  fact  that  grenadine  contains  citric  acid  and  that  certain  fruits  also 
contain  that  substance  is  not  sutlicient  to  show  such  similaritj-  of  substance  as 
would  justif.v  classifying  grenadine  by  similitude  to  fruit  sirups. — TJ.  S.  v. 
Wakcm  &  McLaughlin  (Ct.  Cu.st.  Appls.).  T.  D.  35923;  G.  A.  Ab.  3725S  aftirmed. 

Job's  Tears  Portieres. — Portieres  made  from  .Job's  tears,  the  hard  round 
grains  of  an  East  Indian  grass,  classified  as  beaded  articles  under  paragraph 
421,  were  held  dutiable  as  nonenumerated  manufactured  articles  (par.  480). 
Ab.  11072  (T.  D.  27318)  and  G.  A.  6332  (T.  D.  27257)  followed.— Ab.  372.37. 

Mati  Leaves. — l'r<»tests  overruled  as  to  ground  mati  leaves  classified  as  non- 
enu'mer.ated  manuf.-ictured  articles  under  paragraph  480. — Ab.  36476  (T.  D. 
34763). 

Salted  Melon  Seed,  roasted,  dutiable  as  nonenumerated  manufactured  arti- 
cles at  20  per  cent  ad  valorem  undei-  paragraph  480. — Dept.  Order  (T.  D.  33344). 

Metal  Material  for  Welding,  Brazing,  or  Tempering. — The  classification 
complained  of  was  under  i)aragraph  199.  The  materials  are  (1)  welding  mate- 
rial in  the  form  of  powder  (poudre  a  souiUm),  or  in  the  form  of  plates  or 
plaques  in  which  the  material  is  fused  into  a  wire  mesh,  (2)  brites  brazing 
compound  1.  2.  and  3.  in  the  form  of  plates  or  small  pieces,  (3)  tempering 
powder,   (4)  brazing  [)owder. 


SCHEDULE    N SUNDRIES.  869 

The  composition  of  the  welding  material  is  the  same  in  botli  forms.  Borax 
is  chief  value  in  the  material.  The  board  in  G.  A.  6269  (T.  D.  27051)  passed 
on  weldiui;  material  of  this  kind,  and  held  that  it  was  not  dutiable  as  a  cliemical 
compound,  nor  as  an  uneuumerated  manufactured  article,  and  classification  was 
fixed  under  the  provisions  of  paragrapli  193.  tariff  act  of  1897.  We  see  no  good 
reason  to  find  a  different  classification  for  the  said  goods  under  the  present  act. 

The  brazing  plates  or  compounds  are  made  up  of  borax,  boracic  acid,  copper, 
zinc,  and  iron  oxide.  We  see  no  reason  whj-  this  material  should  be  classified 
differently  than  the  welding  plates. 

Tempering  powder :  Potassium  ferrocyanide,  sodium  chloride,  sodium  nitrate, 
calcium  pho.sphate,  insoluble  matter,  and  nitrogenous  matter. 

Brazing  powder :  Borax,  boracic  acid,  iron  oxide,  insoluble  matter,  and 
moisture. 

We  hold  the  specified  powders  dutiable  under  paragraph  4S0  as  unenuraerated 
manufactured  articles.— Ab.  28619  (T.  D.  32560). 

Lubricating  Oil. — As  to  this  merchandise,  one  of  its  constituents,  petroleum, 
is  an  oil,  but  the  other  constituent  differs  physically,  chemically,  and  commer- 
cially from  the  vegetable  oil  out  of  which  it  is  made.  It  has  become  a  sul- 
phouated  saponification  of  the  original  vegetable  oil  and  a  di.s.solution  of  petro- 
leum in  this  does  not  constitute  a  combination  of  oils.  It  is  a  nonenumerated 
manufactured  article  and  was  dutiable  as  such  at  20  per  cent  under  paragraph 
480.— U.  S.  V.  Schrock  &  Squires  et  al.  (Ct.  Gust.  Appls.).  T.  D.  34974;  (G.  A. 
Ab.  34756)  T.  D.  34186  and  (G.  A.  Ab.  351.55)  T.  D.  34307  aflSrmed. 

Pea  Sausage.— In  the  case  of  Meyer  &  Lange  (G.  A.  3637;  T.  D.  17498),  the 
board  passed  upon  pea  sausage. 

Held  to  be  dutiable  as  a  manufactured  article  not  enumerated  or  specially 
provided  for  under  paragraph  480.— Ab.  26680  (T.  D.  31883). 

"  Plasticine  "  and  "  Plastilina."— Earthy  and  mineral  substances  are  not 
dutiable  under  paragraph  95,  but  articles  made  out  of  eartliy  or  mineral  sub- 
stances are — that  is  to  say,  articles  that  are  something  more  than  the  material 
out  of  which  they  are  made,  being  distinguishable  from  the  mass  out  of  which 
they  were  developed  by  a  definite  shape  and  form  adapted  to  a  final  use.  Salo- 
mon V.  U.  S.  (2  Ct.  Gust.  Appls..  92;  T.  D.  31035)  ;  U.  S.  v.  Tamm  &  Co.  (2  Ct. 
Gust.  Appls.,  425;  T.  D.  32173).— U.  S.  v.  Em1)ossing  Go.  et  al.  (Ct.  Gust. 
Appls.),  T.  D.  32536;  (G.  A.  Ab.  26362)  T.  D.  31832  affirmed. 

Snails. — Words  to  which  Congress  has  given  a  special  meaning  in  a  tariff  act 
will  be  presumed  to  retain  that  signiflcatioo  in  a  subsequent  tariff  act  relating 
to  the  same  subject  matter,  no  contrary  intention  appearing.  Reiche  r.  Smythe 
(13  Wall.,  162).    Accordingly  snails  may  not  be  deemed  "live  animals." 

Nor,  by  the  same  reasoning,  can  snails  be  deemed  shellfish  and  entitled  to 
free  entry.  They  are  to  be  classified  as  a  raw  article  designed  to  be  converted 
into  a  food  not  enumerated  or  provided  for.  They  were  dutiable  under  para- 
graph 480.- De  Jongue  et  al.  v.  U.  S.  (Ct.  Gust.  Appls.),  T.  D.  34189;  (G.  A.  Ab. 
32075)  T.  D.  33348  and  (G.  A.  Ab.  32338)  T.  D.  33409  reversed. 

Wav  for  Phonograph  Records. — Wax  especially  prepared  for  use  in  the 
manufacture  of  phonograph  and  other  records,  classified  as  a  manufacture  of 
wax  under  paragraph  462.  was  held  dutiable  as  a  nonenumerated  manufactured 
article  (par.  480).    Ab.  28036  (T.  D.  32379)  followed.— Ab.  36562  (T.  D.  34789). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Almond  Meal  Not  a  Toilet  Article. — Almond  meal  which  must  be  submitted 
to  one  or  more  processes  of  sifting  to  remove  gritty  particles,  and  have  added 


870  DIGEST   OF   CUSTOMS   DECISIONS. 

thereto  alkali.  Hour,  ami  iverfiinif  hofore  it  <ai»  lie  used  as  an  application  to  the 
skin.  Ilrld  tUitiable  at  tlie  rate  of  20  per  cent  ad  valorem  under  section  6  as  an 
unenunierated  nianufaciured  article.  G.  A.  G1G5  (T.  D.  2G752)  cited  and  dis- 
tintjuisheil.— T.  D.  2T!)(J.>  (G.  A.  6555). 

Antiselenite. — Tlie  merchandise  is  the  same  as  that  covered  by  Ab.  13799 
(T.  D.  27785).  in  which  it  was  held  to  be  a  chemical  compound.  In  this  case  a 
liberal  sample  was  furnished  by  the  inii»orters,  wliich  we  submitted  to  the 
I'nited  States  chemist  at  the  port  of  New  York  for  analysis,  who  reports  the 
same  to  contain  90.45  per  cent  of  water  and  the  balance  some  vejietable  sub- 
.«!tances.  Upon  the  evidence  in  the  case  referred  to  and  in  this  case  we  are 
obliged  to  reverse  our  former  opinion  and  tind  that  the  substance  is.  in  fact,  not 
a  chemical  compound,  but  is  a  nonenumerated  manufactured  article  dutiable 
under  section  0  at  20  per  cent  ad  valorem. — Ab.  l-i:].si   (T.  I).  27910). 

Arabic  Coolinj;  Compound,  composed  chiefly  of  carbonate  of  lime  and  some 
with  a  substantial  admixture  (20  per  cent)  of  i-ed  oxide  of  iron,  not  possessing 
the  necessary  characteristics  of  paint  or  pigment,  is  not  dutia1)le  at  30  per  cent 
under  paragraph  .58.  but  is  dutiable  at  20  per  cent  under  section  0  as  an  unenu- 
nierate<l  manufactured  article.^T.  D.  253S3  (G.  A.  5710). 

Banana  Flour. — A  meal  or  flour  said  to  be  produced  by  drying  and  grinding 
baiumas  was  held  to  have  been  properly  classified  under  section  6  as  an  unenu- 
nierated manufactured  article.  Note  G.  A.  5534  (T.  D.  24904).— Ab.  170S2 
(T.  D.  28020). 

Uganda  Tree  Bark. — The  bark  of  the  Uganda  tree,  a  product  of  British  East 
Africa,  subjected  to  the  process  of  hanuuerlng.  when  in  a  moist  condition,  by 
the  natives  of  that  country,  the  bark  having  been  flattened  out  by  such  treat- 
ment. b\it  otherwise  in  its  original  form,  the  fibers  not  having  been  separated  or 
manufactured  into  any  article,  Held  dutiable  as  a  nonenumerated  manufactured 
article  at  20  per  cent  ad  valorem  under  section  6. — T.  D.  27291  (G.  A.  G341). 

Beacon  Ale,  an  unfermented  nonalcoholic  beverage  made  from  an  infusion  of 
hops  diluted  with  water  and  sweetened,  is  dutiable  as  an  unenunierated  manu- 
factured article  under  section  6.  and  not  as  beer  or  ale  under  paragraph  297,  or 
at  the  same  rate  as  beer  or  ale  by  virtue  of  the  similitude  clause  in  section  7. — 
T.  D.  2574S   (G.  A.  5840). 

Bean  Flour  is  dutiable  at  20  per  cent  ad  valorem  as  an  unenunierated  manu- 
factured article  under  section  G.  and  not  as  starch,  or  a  preiiaration  fit  for  use 
as  starch,  under  paragraph  285 ;  as  a  prepared  vegetable  under  paragraph  241 ; 
or  free  as  a  crude  vegetable  substance  under  paragraph  G17. — T.  D.  24904 
(G.  A.  5534). 

Bone  Size,  used  for  filling  and  softening  corduroys,  is  held  to  be  dutiable  as 
an  unenunierated  manufactured  article  under  section  G,  and  not  as  "  glue " 
under  paragrajih  23.  as  resembling  that  article  in  material,  quality,  texture,  or 
use  within  the  meaning  of  the  similitude  clause  in  section  7. — -Sheldon  r.  U.  S. 
(C.  C),  T.  D.  249.50;  G.  A.  decision  (unpublished)  reversed. 

Camphor  Oil  or  Camphor  Refuse  is  dutiable  as  a  nonenumerateil  unmanufac- 
tured article  under  section  3  and  section  6,  acts  of  1894  and  1897,  respectively, 
and  is  not  dutiable  as  a  distilled  oil  nor  as  an  essential  oil.  U.  S.  v.  Dodge 
(107  Fed.  Rep..  lOG),  reversing  G.  A.  2815.  followed.— T.  D.  2311G  (G.  A.  4945). 

Modeling  Clay. — Plastilina  or  modeling  cla5%  not  shown  to  contain  clay,  is 
dutiable  as  an  unenimierated  manufacture  under  section  6,  and  not  either 
directly  or  by  similitude  as  clay  under  paragraph  93.— Bancel  v.  U.  S.  (C.  C), 
T.  D.  30124;  Ab.  21258  (T.  D.  29763)  affirmed. 


SCHEDULE   N SUNDRIES.  871 

Modeling  clay,  so  called,  composed  of  sulplnir,  petroleum  wax,  saponifiable 
oil,  and  clay,  is  not  the  clay  provided  for  in  paragraph  93,  and  is  not  so  assess- 
able, either  directly  or  by  similitude,  but  should  be  classified  as  a  nonenu- 
merated  manufactured  article  under  the  provisions  of  section  6.— T.  D.  28797 
(G.  A.  6724). 

Cottonseed  Meal,  produced  by  the  grinding  of  oil  cake,  is  properly  dutiable  at 
20  per  cent  as  a  nonenumerated  manufactured  article  under  section  6,  and  is 
not  free  of  duty  under  paragraph  625,  as  "oil  cake."  Ruhe  v.  U.  S.  (suit 
2985,  unreported);  In  re  Wright,  G.  A.  2977  (T.  D.  15953).— T.  D.  25167 
(G.  A.  5628). 

Factis  Truss  Pads. — Factis,  which  is  produced  by  oxidizing  rape-seed  oil 
and  when  pressed  into  the  form  of  pads  is  used  for  trusses,  also  as  an  adulter- 
ant in  the  manufacture  of  india-rubber  goods,  Held  dutiable  as  an  unenumer- 
ated  manufactured  article  under  section  6.— T.  D.  27383  (G.  A.  6375). 

Dyed  Fiber. — The  merchandise  consists  of  so-called  black  Algiers  fiber. 
It  consists  of  shredded  fiber  of  palm  leaves,  twisted  into  rope  form  and  colored 
black,  and  is  ready  for  upholsters'  use  after  the  fillers  have  been  separated  by 
picking.  The  article  appears  to  resemble  that  held  to  be  free  under  the  corre- 
sponding paragraph  in  the  tariff  act  of  1890.  In  re  Wall.  G.  A.  1675  (T.  D.  13285 
and  T.  D.  13423),  except  there  is  nothing  in  the  record  of  that  case  to  show 
that  the  substance  under  consideration  was  dyed.  The  operation  of  dyeing 
would  prevent  their  assessment  as  vegetable  substances  "  not  dressed  or  manu- 
factured in  any  manner."  In  re  Cohn,  G.  A.  1023  (T.  D.  12209)  ;  In  re  Walpert, 
G.  A.  12.52  (T.  D.  12568)  ;  G.  A.  1352  (T.  D.  12703)  ;  G.  A.  2980  (T.  D.  15956).— 
Ab.  12311   (T.  D.  27508). 

A'^egetable  Fiber  Partially  Manufactured. — Certain  vegetable  fibers  which 
have  been  assorted  and  dressed  and  cut  into  uniform  lengths  and  bunched,  being 
intended  for  the  use  of  brush  makers,  are  properly  classified  for  duty  under 
the  provision  in  .section  6  for  "  all  articles  manufactured  in  part,  not  provided 
for,"  and  are  not  free  of  duty  under  the  provision  in  paragraph  566  for  "fibrous 
vegetable  substances,  not  dressed  or  manufactured  in  any  manner."  Wilkens  v. 
U.  S.  (84  Fed.  Rep.,  1.52)  followed.— T.  D.  24860  (G.  A.  5520). 

Wire  Flycatchers,  Coated  with  Chemical  Compound. — Flycatchers  made 
of  iron  wire  coated  with  a  chemical  compound,  notwithstanding  that  the  latter 
be  the  component  material  of  chief  value,  are  dutiable  under  paragraph  193  as 
articles  composed  in  part  of  metal,  manufactures  in  chief  value  of  chemical 
compound  not  being  provided  for.  Hamano  v.  U.  S.  (T.  D.  24946),  Seeberger  v. 
Schlesinger  (152  U.  S..  581),  and  G.  A.  4605  (T.  D.  21786)  cited  and  followed.— 
T.  D.  25150  (G.  A.  5622). 

Frogs'  Legs — Similitude. — Certain  frogs'  legs,  classified  as  dutiable  at  the 
rate  applicable  to  the  dressed  poultry  enumerated  in  paragraph  229,  were  held 
to  be  dutiable  as  unenumerated  unmanufactured  articles  in  section  6. — Ab.  5410 
(T.  D.  26190). 

Frogs,  dressed  frogs,  and  frog  legs  dutiable  at  5  cents  per  pound  under  para- 
graph 278  and  section  7.— Dept.  Order  (T.  D.  24959).  Note  T.  D.  26190  (Ab. 
5410),  supra. 

Gallilith  in  Sheets,  while  in  crudest  form  imported,  is  dutiable  at  the  rate  of 
20  per  cent  ad  valorem  under  the  provisions  of  section  6.  Ab.  11589  (T.  D. 
27393)  and  Ab.  11998  (T.  D.  27458),  affirmed  by  United  States  Circuit  Court, 
Southern  District  of  New  York  (T.  D.  27773),  followed.— T.  D.  27822  (G.  A. 
6514). 


872  DIGEST   OF   CUSTOMS   iDEClSIONS. 

Dyed  Goat  Hair. — The  importers  contended  tliat  dyed  goat  hair  had  been 
improperly  clussitied  as  an  unenumerated  manufactured  article  under  section  6, 
and  that  it  should  have  been  classified  as  free  of  duty  under  paragraph  571  as 
animal  hair  manufactured.    Assessment  affirmed.— Ab.  17684  (T.  D.  28626). 

Kefir  Seed  or  fungi  dutiable  at  20  per  cent  under  section  6. — T.  D.  21260 
(G.  A.  4452). 

Eau  de  Mara!s<iue  or  Marasque  Water. — An  article  known  as  "  eau  de 
marasque "  or  "  marasque  water,"  of  the  description  stated  in  Leerburger's 
case,  G.  A.  5437  (T.  D.  24715),  is  dutiable  as  a  nonenumerated  article  at  20 
per  cent  ad  valorem  under  section  6,  and  is  not  dutiable  at  00  cents  per  gallon 
under  paragraph  290.  Leerburger  v.  U.  S.,  (T.  D.  25871 ),  followed.— T.  D.  26052 
(G.  A.  5926). 

So-called  marasque  water  or  eau  de  marasque,  an  article  which  is  produced 
by  crushing  cherries  and  distilling  their  juice,  water  being  added  in  the  proce.ss, 
is  not  dutiable  as  cherry  juice  under  paragraph  299,  but  as  an  unenumerated 
manufactured  ■  article  under  section  6. — Leerburger  v.  U.  S.  (C.  C),  T.  D. 
25871;    (G.  A.  5437)  T.  D.  24715  reversed. 

Ground  Olive  Nuts  are  dutiable  at  20  per  cent  ad  valorem  under  the  pro- 
vision in  section  6.  for  nonenumerated  manufactured  articles,  and  not  under 
paragraph  20,  as  "  crui't-  drugs,"  or  "  nuts  advanced  in  value."  Kessler  v.  U.  S. 
(not  yet  reported)  followed;  Haulenbeck  v.  U.  S.  (84  Fed  Kep.,  148);  In  re 
Thompson  (G.  A.  558)  ;  In  re  Amerman  (G.  A.  4092)  ;  In  re  Haulenbeck  (G.  A. 
4248)  noted  and  explained.— T.  D.  22783  (G.  A.  4800). 

Marine  Glue  Pitch. — Several  varieties  of  .Teffery's  so-called  marine  glue 
pitch  are  found  not  to  be  composed  in  chief  value  of  rubber  or  gutta-percha, 
but  are  held  to  be  dutiable  under  section  6,  as  unenumerated  manufactured 
articles.     Compare  In  re  Ferdinand  (G.  A.  3101).— T.  D.  24117  (G.  A.  5248). 

Protegit  was  classified  as  borax  under  paragraph  11.  The  board  found  that 
the  merchandise  was  neither  chemicaly  nor  commercially  borax,  sustaining  the 
importers'  claim  for  classification  under  section  6  as  an  enumerated  manu- 
facture.—Ab.  23734  (T.  D.  30800). 

Rawhide  Shoes  and  Slippers. — Held,  that  rawhide  is  not  leather,  and  that 
shoes  made  in  chief  value  of  rawhide  and  in  part  of  iron  are  not  dutiable  as 
'•  shoes  made  of  leather  "  under  paragraph  438,  nor  as  "  manufactures  of  leather" 
under  paragraph  450.  but  as  "  articles  in  part  of  iron  "  under  paragraph  193. 

Held,  that  2.122  per  cent  of  iron,  by  value,  in  imported  merchandise,  is  suffi- 
cient to  affect  the  classification  of  the  merchandise  and  to  bring  it  within  the 
provision  In  paragraph  193,  for  articles  "  in  part  of  iron." — Hamauo  v.  U.  S. 
(D.  C).  T.  D.  24940;  G.  A.  decision  (unpublished)   affirmed. 

Resin  Pitch  cla.ssified  as  a  chemical  compound  under  paragraph  3,  was 
claimed  to  be  dutiable  as  an  unenumerated  maniifaclured  article  under  section 
6.     Protests  sustained.— Ab.  20562  (T.  D.  29516). 

Rice-Hull  Ashes. — The  provision  in  section  7,  that  any  unenumerated  article 
"  shall  pay  the  same  rate  of  duty  which  is  levied  on  the  enunieratCMl  article 
which  it  most  resembles,"  and  which  is  "  enumerated  as  chargeable  with  duty," 
does  not  ai)ply  to  merchandise  resembling  articles  on  the  free  list.  In  re  Derby, 
T.  D.  13358  (G.  A.  1738)  followed. 

Rice-hull  ashes  are  not  free  of  duty  under  paragraph  485  as  assimilating  to 
wood  ashes,  but  are  dutiable  under  section  6  as  unenumerated  unmanufactured 
articles.— T.  D.  23633  (G.  A.  5111). 


SCHEDULE    N SUNDRIES.  873 

Articles  Composed  in  Chief  Value  of  Natural  Seeds.— Small  fancy  articles 
such  as  watch  pockets,  etc.,  made  of  polished  black  and  red  seeds  strung  by 
needle  on  cotton  threads  and  to  some  extent  presenting  the  appearance  of  beaded 
goods,  are  dutiable  at  the  rate  of  20  per  cent  ad  valorem  under  section  6,  as 
unenumerated  manufactured  articles,  and  not  at  60  per  cent  ad  valorem  under 
paragraph  408  as  beaded  articles  nor  at  15  or  25  cents  per  bushel  under  para- 
graph 254  as  manufactured  in  chief  value  of  seeds. — T.  D.  27257  (G.  A.  6332). 

Sesame  Pulp. — A  preparation  made  by  cooking  sesame  seed  from  which  the 
oil  has  not  been  extracted,  and  intended  to  be  made  into  sweetmeat,  but  not  yet 
finished,  was  assessed  as  sweetmeats  and  claimed  to  be  free  as  sesame  oil. 
Held  not  to  be  sweetmeats  or  sesame  oil,  but  a  nonenumerated  article. — T.  D. 
22435  (G.  A.  4748). 

Shells  of  Ostrich  Eggs  from  which  the  meat  has  been  extracted  are  dutiable 
under  section  G,  as  nonenumerated  unmanufactured  articles  at  10  per  cent  ad 
valorem.— T.  D.  240.54  (G.  A.  .5229). 

Sichel  Glue. — A  proprietary  preparation  bearing  the  registered  trade-mark 
name  "  Sichel  glue,"  the  ingredients  of  which  are  found  to  be  water,  dextrin, 
flour  starch,  and  vegetable  gum,  and  the  principal  use  of  which  is  by  painters 
for  sizing  walls  and  as  a  binder  in  the  u.se  of  calcimine,  was  classified  by  the 
collector  as  glue,  duty  being  assessed  thereon  at  a  rate  provided  for  glue  in 
paragraph  23.  Held,  that  the  assessment  of  duty  was  erroneous,  the  merchan- 
dise not  being  a  glue,  nor  so  similar  to  glue  as  to  come  within  the  operation 
of  the  similitude  clause  in  section  7 ;  that  the  merchandise,  not  being  a  chemical 
compound,  nor  otherwise  provided  for  in  the  tariff  act,  is  dutiable  under  the 
provision  for  unenumerated  manufactured  articles  in  section  6. — T.  D.  26854 
(G.  A.  6206). 

Snowshoes  Made  of  Wood  and  Rawhide,  in  which  rawhide  is  the  compo- 
nent material  of  chief  value,  are  not  manufactures  of  wood,  neither  are  they 
manufactures  of  gut  or  manufactures  of  leather,  rawhide  being  neither  gut  nor 
leather.  Hamano  v.  U.  S.,  reported  in  T.  D.  24946,  cited  and  followed.  Manu- 
factures of  rawhide  being  otherwise  unprovided  for,  such  snowshoes  are  un- 
enumerated manufactured  articles,  dutiable  at  20  per  cent  under  section  6. — 
T.  D.  25491   (G.  A.  5749). 

Thick  Soy,  a  mixture  of  extract  of  the  soy  bean  with  licorice  and  sugar, 
which  is  used  principally  in  the  manufacture  of  Worcestershire  sauce,  but  is 
unsuitable  in  its  imported  condition  for  use  at  the  table  as  a  seasoning  or  relish 
for  food,  Held  to  be  dutiable  as  an  unenumerated  manufactured  article  under 
section  6,  and  not  dutiable,  either  directly  or  by  similitude,  as  a  sauce,  under 
paragraph  241.— T.  D.  27455  (G.  A.  6392). 

Steinholzmasse,  which  the  evidence  showed  to  have  been  composed  of  saw- 
dust, asbestos  flour,  and  color,  mechanicaly  mixed.  The  importers  contended 
that  it  had  been  improperly  classified  under  section  6  as  an  unenumerated  manu- 
facture instead  of  under  the  provision  in  the  same  section  for  unmanufactured 
orticles.     Protest  overruled.— Ab.  22111  (T.  D.  30099). 

Sulphur  Wicks,  intended  to  be  used  in  purifying  liquor  casks,  are  found  to 
be  composed  in  chief  value  of  sulphur  and  held  to  be  dutiable  at  the  rate  of  20 
per  cent  ad  valorem  under  section  6  as  unenumerated  manufactured  articles. — 
T.  D.  24087  (G.  A.  5241). 

Tap  Cinder  is  not  an  iron  ore  or  a  crude  mineral,  and  is  dutiable  at  20  per 
cent  under  section  6.— T.  D.  21426  (G.  A.  4501). 

Preparation  of  Tallow. — Certain  preparations  of  tallow  used  not  as  an 
assistant  or  mordant,  but  simply  for  softening  cotton  cloth,  are  not  dutiable  as 


874  DIGEST   OF   CUSTOMS   DECISIONS. 

an  alizarin  assistant  under  the  provisions  of  paragraph  32.  but  are  properly 
dutiable  at  the  rate  of  20  per  cent  ad  valorem  under  the  provisions  of  section 
6  as  a  nonenuuierated  manufactured  article.  De  Konde  i'.  U.  S.  (113  Fed.  Rep., 
85S)  followed.— T.  D.  23004  (O.  A.  .^)121). 

Metal  and  IJora.v  Welding  Material. — Weldinj;  iiiatciial  (  oiiiitoscd  of  a  me- 
chanical mixture  of  borax,  iron  Hlinjis,  wire,  and  oxide  of  iron,  borax  chief 
value,  is  not  dutiable  as  a  chemical  compound  under  paragraph  3.  nor  as  an 
unenumerated  manufactured  article  under  section  6.  There  being  no  provision 
for  manufactures  in  chief  value  of  borax,  and  the  merchandise  being  articles 
composed  in  part  of  metal,  it  falls  precisely  within  the  terms  of  paragraph  193 
and  is  dutiable  thereunder  at  45  per  cent  ad  valorem.  U.  S.  v.  Roessler  & 
Ha.sslacher  Chemical  Co.  (137  Fed.  Kep.,  770;  T.  D.  26127)  ;  Hamano  v.  U.  S. 
(T.  D.  24940)  ;  G.- A.  5022  (T.  D.  25150)  ;  and  G.  A.  5S74  (T.  D.  25864)  cited  and 
followed.— T.  D.  27051  (G.  A.  6209). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Birds'  Nests. — Chinese  bird.s'  nests  clean,  dried,  cut  into  stems  about  1  inch 
long,  and  packed  in  pajier  boxes  is  a  nonenuuierated  manufactured  and  not 
unmanufactur.'.l  iirticle.— T.  D.  18010  (G.  A.  3854). 

Modeling  Clay  is  dutiable  as  clay  wrought  and  not  as  a  nonenumerated 
article,  nor  free  as  a  scientific  preparation.— T.  D.  18610  (G.  A.  4008). 

Du  Barry's  llevalenta  Food. — Du  Barry's  Delicious  Revelanta  Arabaca 
Food  for  invalids  and  infants  is  a  nonenumerated  manufactured  article  and  is 
not  dutiable  under  paragraph  59  as  a  medicinal  proprietary  preparation. 
Under  the  act  of  1883  this  article  was  asses.sed  as  a  proprietary  preparation 
(T.  D.  7574;  8635).  The  act  of  1883,  however,  provided  for  proprietary  prepara- 
tions wliicb  wer(>  not  medicinal.— T.  D.  10987  (G.  A.  3415). 

Cattle-lfair  Hope. — Hair  rope,  made  of  ox  or  cattle  hair,  is  dutiable  at  20 
per  cent  ad  valorem  as  a  nonenumerated  manufactured  article  (sec.  3),  and  not 
under  paragraph  283,  the  ox  or  cow  not  being  ejuinsden  generis  with  the  animals 
there  enumerated,  and  cattle  hair  being  itself  free  of  duty  under  paragraph 
504.— T.  D.  18306  (G.  A.  3947). 

Indian  or  Palmyra  Fiber. — India  fiber,  sometimes  called  Palmyra  fiber, 
selected,  dressed,  cut  into  length.s,  bunched,  and  made  suitable  for  use  in  the 
manufacture  of  brushes  and  brooms,  is  dutiable  as  a  nonenumerated  manu- 
factured article  and  not  as  an  unmanufactured  article,  nor  free  under  pararaph 
497  as  a  fiber,  nor  paragraph  558  as  a  crude  vegetable  substance. — T.  D.  17486 
(G.  A.  .3625). 

Millet  Seed,  Hulled. — Millet  seed  not  in  its  natural  .state,  but  peeled,  having 
the  outer  liuU  removed  and  the  germinating  power  destroyed,  used  for  making 
soup  and  also  for  bird  food,  is  dutiable  as  a  nonenumerated  manufactured 
article  and  not  as  seeds.  78  Fed.  Rep.,  804,  reversed.  Nordlinger  v.  Robertson 
(33  Fed.  Rep..  241)  ;  U.  S.  v.  Kauriinan  (C.  C.  A.),  84  Fed.  Rep.,  446.— T.  D. 
19094   (G.  A.  4093). 

Mother-of-Pearl  Flakes  or  Scales,  chipped  from  shells  known  as  ear 
shells,  is  a  nonenumerated  unmaniifactured  nrtiele  and  is  not  maiuifactured, 
nor  is  it  dutiable  as  a  maimfacture  of  shell  or  free  as  shells  unmanufactured. — 
T.  D.  17162  (G.  A.  3479). 


SCHEDULE    N SUNDRIES.  875 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Candle  Tar,  caiidle  pitch,  palm  pitch,  or  candle  residuum,  a  by-product  in  the 
manufacture  of  candles,  is  dutiable  as  a  nonenumerated  manufactured  article 
and  not  under  paragraph  472  as  waste.  T.  D.  10951  (G.  A.  446)  ;  T.  D.  12337 
(G.  A.  1109)  ;  T.  D.  144G0  (G.  A.  2306).  In  re  Standard  Varnish  Works  (C.  C), 
53  Fed.  Rep.,  786;  affirmed.  Standard  Varnish  Works  v.  U.  S.  (C.  C.  A.),  59  Fed. 
Rep.,  456.— T.  D.  14709  (G.  A.  2431). 

Ciriiie. — Cyrene,  a  mixture  of  fine  clay  and  a  fat  oil,  is  dutiable  as  a  non- 
enumerated  article  and  not  free  under  paragraph  751  as  vegetable  wax. — T.  D. 
15130  (G.  A.  2656). 

Juniper  and  Elder  Extracts. — Elder  extract,  no  alcohol  being  used  in  its 
preparation,  is  a  nonenumerated  manufactured  article. 

Extract  of  juniper,  no  alcohol  being  used  in  its  preparation,  is  a  nonenu- 
merated article.— T.  D.  14731  (G.  A.  2453). 

Kittool  Fiber. — Kittool,  being  the  fiber  of  the  leaf  stocks  of  the  jaggery  palm 
of  East  India,  which  has  been  combed  between  steel  brushes,  with  a  little  oil  ro 
soften  it,  and  also  slightly  colored  and  made  straight  for  bunching  by  lengths 
for  brushes,  is  dutiable  as  a  nonenumerated  article  manufactured  and  not  as 
an  unmanufactured  article;  nor  is  it  free  under  paragraph  597  as  a  fibrous 
vegetable  substance,  nor  under  paragraph  653  as  vegetable  substances  unmanu- 
factured. T.  D.  13591  (G.  A.  1863);  Wilkens  v.  U.  S.  (C.  C),  84  Fed.  Rep.. 
152.— T.  D.  15949   (G.  A.  2973). 

Starch  fiber,  composed  of  particles  of  husks  left  from  the  manufacture  of 
grain  into  starch,  is  a  by-product,  and  is  dutiable  as  a  nonenumerated  manufac- 
tured article  and  not  as  rice  flour.— T.  D.  12856  (G.  A.  14.52). 

India  Rubber  Substitute  is  dutiable  as  a  nonenumerated  manufactui'ed 
article  and  not  as  unmanufactured,  nor  under  paragraph  613  as  iiKlia  rubber 
crude.— T.  D.  15317  (G.  A.  2751). 

Microscopical  Slides — Pathological  Specimens. — Microscopical  slides  in- 
voiced as  "  Koenig's  mounted  slides,"  representing  diseased  parts  of  the  human 
flesh,  are  pathological  specimens,  dutiable  as  nonenumerated  articles  and  not 
under  paragraph  108  as  glass,  nor  free  uftder  paragraph  707  as  preparations  of 
anatomy.— T.  D.  12798  (G.  A.  1394). 

Mucilage  is  a  mixture  of  groxmd  or  powdered  gum  arable  and  water.  It 
was  assessed  with  duty  at  20  per  cent  under  section  4.  The  fact  that  the  article 
is  known  as  mucilage  does  not  destroy  its  commercial  character  as  a  gum.  The 
addition  of  water,  a  nondutiable  element,  in  the  process  of  manufacture,  does 
not  exclude  the  merchandise  from  paragraph  24.  The  merchandise  is  a  gum, 
not  edible,  advanced  in  value  or  condition  by  refining  or  grinding,  or  by  other 
process  of  manufacture,  and  is  dutiable  at  10  per  cent. — T.  D.  14810  (G.  A. 
2493). 

cjaccharum,  a  preparation  made  from  cane  sugar  with  some  gum  salicylic 
acid  and  inorganic  salts,  is  dutiable  as  a  nonenumerated  article  and  not  as  malt 
extract.— T.  D.  141.50   (G.  A.  2149). 

Julep  Straws,  if  regarded  as  unmanufactured  articles,  are  dutiable  as  straw, 
and  if  manufactured  as  manufactures  of  straw. — T.  D.  11844  (G.  A.  835). 

Yam  Flour  is  dutiable  as  a  nonenumerated  manufactured  article  and  not 
under  paragraph  261  at  one-fourth  of  a  cent,  paragraph  323  as  an  article  fit 
for  use  as  starch,  nor  is  it  free  under  paragraph  695  as  sago  flour  or  paragraph 
730  as  tapioca.— T.  D.  15174  (G.  A.  2700). 


876  DIGEST   OP   CUSTOM?^   DECISIONS. 

DECISIONS   rNT)EU   THE   ACT'   OF   1SS3   AM>    I'ltloH   TO   ACT   OF   1883. 

Articles  "  Emiiiii'iat<'«l."--AM  aiiicle  is  "  cnuinorated  "  so  as  to  be  without 
the  provisions  of  this  stHiioii  not  only  wlien  tlio  article  is  mentioned  by  its 
specific  tijule  name  but  also  when  it  may  be  fairly  included  within  some 
fieneric  clause  contained  in  the  tariff  schedule  so  as  to  be  distinguished  from 
other  articles.— Wolft  r.  U.  S.  (C.  C.  A.),  71  Fed.  Rep..  291. 

Xoiicnunierati'd  Articles. — If  a  noneninnerated  manufactured  article  bears 
no  substantial  similitude  to  an  enumeratetl  article,  or  no  substantial  resem- 
blance to  two  or  more  enumerated  articles,  chargeable  with  duty,  and  is  not 
provided  for  under  any  other  catch-all  clau.ses,  it  is  dutiable  as  a  nonenuniorated 
article.— Sykes  v.  Magone  (C.  C).  38  Feil.  Ue|).,  494. 

Straw,  S|)lit  and  Twisted,  for  Hat  liraids. — Straw,  twisted,  being  a  stalk 
of  rye  straw  split  into  two  parts,  and  those  parts  twisted  together,  and  being 
the  raw  material  used  in  making  laces  which  are  manufactured  into  hats  and 
boiniets,  not  having  been  known  in  commerce  in  the  United  States  until  after 
the  passage  of  this  act.  is  dutiable  as  a  nonenumerated  article  and  can  not  be 
charged  with  duty  under  any  of  the  denominations  of  straw  manufactures  men- 
tioned in  Schedule  C,  act  of  1846.— Rheimer  v.  Maxwell  (3  Blatchf.,  124),  20 
Fed.  Cas.,  G30. 

386.  That  each  and  every  imported  article,  not  enumerated  in  tiis 
section,  which  is  similar,  either  in  material,  quality,  texture,  or  the  use 
to  which  it  may  be  apjilied.  to  any  article  enumerated  in  this  section  as 
chargeable  with  duty,  shall  jiay  the  same  rate  of  duty  which  is  levied  on 
the  enumerated  article  which  it  most  resembles  in  any  of  the  particulars 
before  mentioned;  and  if  any  noneiuinierated  article  equally  resembles 
two  or  more  eiuimerated  articles  on  which  different  rates  of  duty  are 
chargeable,  there  shall  be  levied  on  such  nonenumerated  article  the  same 
rate  of  duty  as  is  chargeable  on  the  article  which  it  resembles  paying  the 
^_.„  highest  rate  of  duty;  and  on  articles  not  enumerated,  manufactured  of 
two  or  more  materials,  the  duty  shall  be  assessed  at  the  highest  rate  at 
which  the  same  would  ho  chargeabU'  if  conqiosed  wholly  of  the  com- 
ponent material  thenvif  of  chief  value;  and  the  words  "component  mate- 
rial of  chief  value."  wherever  used  in  this  section,  shall  be  held  to  mean 
that  component  material  which  shall  exceed  in  value  any  other  single 
compon(Mit  material  of  the  article;  and  the  value  of  each  conqionent 
material  shall  be  determined  by  the  ascertained  value  of  such  material 
in  its  condition  as  found  in  the  article.  If  two  or  more  rates  of  duty 
shall  be  applicable  to  any  imported  article,  it  shall  pay  duty  at  the  highest 
of  such  rates. 

481.  That  each  and  every  imported  article,  not  enumerated  in  this 
section,  which  is  similar,  either  in  niateri;il,  quality,  texture,  or  the  use 
to  which  it  may  be  ai)plied,  lo  any  article  enumerated  in  this  section  as 
chargeable  with  duty,  shall  pay  the  same  rate  of  duty  which  is  levied  on 
the  enumerated  article  which  it  most  res(Miibl(>s  in  any  of  the  particulars 
before  mentioned;  and  if  any  nonenumerated  article  equally  resembles 
two  or  more  enum(M-ated  articles  on  which  different  rates  of  duty  are 
chargeable,  there  shall  b»>  l(>vied  on  such  nonenumerated  article  the  same 
rate  of  duty  as  is  chargeable  on  the  article  which  it  reseiubles  jiaying  the 
highest  rate  of  duty  ;  and  on  articles  not  enumerated,  manufactured  of 
two  or  more  materials,  the  duty  shall  be  assessed  at  the  highest  rate  at 
which  the  saiue  would  be  chargeable  if  cc.mitosed  wholly  of  the  com- 
ponent material  thereof  of  chief  value;  and  the  words  "component  mate- 
rial of  chief  value."  wherever  ii.sed  in  this  .section,  shall  be  held  to  me^n 
that  component  material  which  shall  exceed  in  valn<>  any  other  single 
component  material  of  the  article;  and  the  value  of  each  component 
material  shall  be  determined  by  the  ascertained  value  of  such  material 
in  its  condition  ;is  found  in  the  article  If  two  or  more  rates  of  duty 
shall  be  applicable  to  any  imported  .-irticle,  it  .shall  pay  duty  at  the  highest 
of  such  rates. 


1909 


1897 


1894 


SCHEDULE    N SUNDRIES.  877 

Sec.  7.  That  each  and  every  imported  article,  not  enumerated  in  this 
Act,  which  is  similar,  either  in  material,  quality,  texture,  or  the  use 
to  which  it  may  be  applied,  to  any  article  enumerated  in  this  Act  as 
chargeable  with' duty,  shall  pay  the  same  rate  of  duty  which  is  levied  on 
the  enumerated  article  which  it  most  resembles  in  any  of  the  particulars 
before  mentioned ;  and  if  any  nonenumerated  article  equally  resembles 
two  or  more  enumerated  articles  on  which  different  rates  of  duty  are 
chargeable,  there  shall  be  levied  on  such  nonenumerated  article  the  same 
rate  of  duty  as  is  chargeable  on  the  article  which  it  resembles  paying  the 
highest  rate  of  duty ;  and  on  articles  not  enumerated,  manufactured  of 
two  or  more  materials,  the  duty  shall  be  assessed  at  the  highest  rate  at 
which  the  same  would  be  chargeable  if  composed  wdioUy  of  the  com- 
ponent material  thereof  of  chief  value ;  and  the  words  "  component  mate- 
rial of  chief  value,"  wherever  used  in  this  Act,  shall  be  held  to  mean 
that  component  material  which  shall  exceed  in  value  any  other  single 
component  material  of  the  article;  and  the  value  of  each  component 
material  shall  be  determined  by  the  ascertained  value  of  such  material 
in  its  condition  as  found  in  the  article.  If  two  or  more  rates  of  duty 
shall  be  applicable  to  any  imported  article,  it  shall  pay  duty  at  the  highest 
of  such  rates. 

Sec.  4.  That  each  and  every  imported  article,  not  enumerated  in  this 
Act,  which  is  similar,  either  in  material,  quality,  texture,  or  the  use 
to  which  it  may  be  applied,  to  any  article  enumerated  in  this  Act  as 
chargeable  with  duty,  shall  pay  the  same  rate  of  duty  which  is  levied  on 
the  enumerated  article  which  it  most  resembles  in  any  of  the  particulars 
before  mentioned ;  and  if  any  nonenumerated  article  equally  resembles 
two  or  more  enumerated  articles  on  whicli  diiferent  rates  of  duty  are 
chargeable,  there  shall  be  levied  on  such  nonenumerated  article  the  same 
rate  of  duty  as  is  chargeable  on  the  article  which  it  resembles  paying  the 
highest  rate  of  duty  ;  and  on  articles  not  enumerated,  manufactured  of 
two  or  more  materials,  the  duty  shall  be  assessed  at  the  highest  rate  at 
which  the  same  would  be  chargeable  if  composed  wholly  of  the  com- 
ponent material  thereof  of  chief  value;  and  the  words  "component  mate- 
rial of  chief  value,"  wherever  used  in  this  Act,  shall  be  held  to  mean 
that  component  material  which  shall  exceed  in  value  any  other  single 
component  material  of  the  article ;  and  the  value  of  each  component 
material  shall  be  determined  by  the  ascertained  value  of  such  material 
in  its  condition  as  found  in  the  article.  If  two  or  more  rates  of  duty 
shall  be  applicable  to  any  imp<n-ted  article,  it  shall  pay  duty  at  the  highest 
of  such  rates. 

Sec.  5.  That  each  and  every  imported  article,  not  enumerated  in  this 
Act,  which  is  similar,  either  in  material,  quality,  texture,  or  the  u.se 
to  which  it  may  be  applied,  to  any  article  enumerated  in  this  Act  as 
chargeable  with  duty  shall  pay  the  same  rate  of  duty  which  is  levied 
on  the  enumerated  article  which  it  most  resembles  in  any  of  the  par- 
ticulars before  mentioned ;  and  if  any  nonenumerated  article  equally 
resembles  two  or  more  enumerated  articles  on  which  different  rates  of 
duty  are  chargeable  there  shall  be  levied  on  such  nonenumerated  article 
the  same  rate  of  duty  as  is  chargeable  on  the  article  which  it  resembles 
paying  the  highest  rate  of  duty ;  and  on  articles  not  enumerated,  manu- 
factured of  two  or  more  materials,  the  duty  shall  be  assessed  at  the 
highest  rate  at  which  the  same  would  be  chargeable  if  composed  wholly 
of  the  component  material  thereof  of  chief  value;  and  the  words  "com- 
ponent material  of  chief  value,"  wherever  used  in  this  Act,  shall  be  held 
to  mean  that  component  material  which  shall  exceed  in  value  any  other 
single  component  material  of  the  article;  and  the  value  of  each  com- 
ponent material  shall  be  determined  by  the  ascertained  value  of  such 
material  in  its  condition  as  found  in  the  article.  If  two  or  more  rates 
of  duty  shall  be  applicable  to  any  imported  article  it  shall  pay  duty  at 
the  highest  of  such  rates. 

Sec.  2499.  There  shall  be  levied,  collected,  and  paid  on  each  and  every 

nonenumerated    article,    which    bears    a    similitude,    either    in    material, 

1883     quality,  texture,  or  the  use  to  which  it  may  be  applied,  to  any  article 

enumerated  in  this  title  as  chargeable  with  duty,  the  same  rate  of  duty 

which  is  levied  and  charged  on  the  enumerated  article  which  it  most 


1890 


878  DIGEST    OF    CUSTOMS   DECISIONS. 

rosenil)lcs  in  ;my  of  tlu>  ii:uiicul;irs  hcfori'  iiiciitionod  ;  ami  if  any  non- 
eiuiiiuTated  aiti(l(>  tMiually  rcseiiihles  two  or  more  cnuiin'ralod  articles 
on  which  (liffereiit  rates  are  cliarfreiil)le.  there  shall  h(>  levied,  colle«'ted, 
and  paid  on  such  nonenunierated  article  the  same  rate  of  duty  as  Is 
char;,'eal)le  on  the  article  which  it  resemhies  i)ayinK  the  hijihest  duty; 
and  on  all  articles  manufactured  from  two  or  more  materials  the  duty 
1883  sli;dl  l)e  assessed  at  the  hit^hest  rates  at  which  the  comiionciit  material 
of  chief  value  may  he  char,i,'eahl(>.  If  two  or  more  rates  of  duty  shouhl 
be  applicable  to  any  imported  article,  it  shall  be  classilied  for  duty  tnider 
the  hijiln'st  of  such  rates:  I'rovidcd,  That  nonenunierated  articles  similar 
in  material  and  quality  and  texture,  and  the  us(>  to  which  they  may  be 
ai)plied,  to  articles  on  the  free  list,  and  in  the  manufacture  of  which  no 
dutiable  materials  are  used,  shall  be  free. 

DECISIONS   UNDER  THE   ACT   OF   1913. 

Component  Material  of  Chief  Value. — Goods  made  by  cement  inn  with  rub- 
ber a  cotton  cloth  to  a  cotton  and  wool  cloth,  and  jroods  made  by  cementing  with 
rubber  a  cotton  and  silk  cloth  to  a  cotton  and  wool  cloth,  the  rubber  in  each 
case  being  neulijiible  in  value,  are  composed  in  chief  value  of  cotton,  wool,  or 
silk,  according  to  which  represents  the  greatest  value  as  .yarn,  plus  its  propor- 
tion, on  the  basis  of  quantity,  of  the  cost  of  weaving  and  other  expen.ses  incurred 
in  making  the  cloth  and  bringing  it  to  the  condition  it  had  immediately  prior  to 
its  combination  with  the  other  materials  in  order  to  form  the  goods  in  question 
(p../.  380).  For  this  purpose  that  cloth  which  is  composed  in  chief  value  of  one 
of  these  fibers  should  not  be  regarded  as  made  entirely  of  it.  Field  &  Co.  v. 
U.  S.  (Ct.  Cust.  Appl.s.),  T.  D.  3GS76.  Raincoats  made  from  such  goods  are 
dutiable  under  paragraph  25G,  2G6,  or  291,  according  to  the  material  of  chief 
value  as  found  by  this  rule,  and  not  as  wearing  apparel  not  specially  provided 
for  (par.  261).— True  Fit  Waterproof  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
37107;  (G.  A.  7860)  T.  D.  36175  modified. 

"  Component  Material  of  Chief  Value,"  Ascertainment  of. — In  determin- 
ing which  is  the  "component  material  of  chief  value"  under  paragraph  3.S()  of 
a  fabric  with  a  warp  yarn  of  wool  and  a  weft  yarn  of  mixed  wool  and  mohair, 
the  proportion  of  wool  in  the  weft  yarn  should  be  added  to  that  comiiosing  the 
warp  yarn.  The  fact  that  the  weft  yarn  is  in  chief  value  of  moli.iir  does  not 
warrant  the  assumption  for  this  purpose  that  it  is  entirely  mohair. 

Cloth  invoiced  as  "sateen"  or  "standard,"  with  a  warp  yarn  of  wool  and  a 
weft  yarn  of  mohair  and  wool,  the  wool  in  the  two  yarns  being  more  valuable 
than  the  mohair,  is  dutiable  under  paragraph  2S8  as  cloth  in  chief  value  of  wool, 
and  not  under  paragraph  308  as  cloth  in  chief  value  of  the  hair  of  the  Angora 
goat.— Marshall  Field  &  Co.  v.  U.  S.  (Ct.  Cust.  Aiipls.),  T.  I).  30870;  (G.  A. 
7920)  T.  D.  30487  reversed. 

PocKKT  CiGAK  Ltohticrs. — Cigar  lighters  (U'signed  to  be  carried  on  the  person 
are  within  paragrajih  350,  ("articles  such  as  cigar  cutters,  cigar  holders," 
etc.),  and  also  within  iiaragraph  381  ("all  smokers'  articles  whatsoever, 
not  specially  provided  for  in  this  s(>ction").  By  virtue  of  paragraph  386 
("  if  two  or  more  rat(>s  of  duty  shall  be  applicable  to  any  imported  article  it 
shall  pay  duty  at  the  highest  of  such  rates")  they  are  dutiable  under  jiara- 
graph  356.— P.iscbon'  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36458;  (G.  A. 
7810)  T.  D.  35880  .Mflirmed. 

Slippers — Component  Material. — An  article  who.se  component  materials  are 
leather,  wool,  and  cattle  hair,  leather  IxMiig  the  most  valuable  of  the  three 
materials,  where  the  laillc  hair  an<l  wool  together  would  be  of  greater  value 
than  the  leather,  would  not  be  classified  as  wool  chief  value  by  treating  the 
cattle  hair  as  wool  by  constructioi\  and  adding  it  to  the  wool  component,  but  the 
three  single  components  must  be  separated  and  the  article  classified  as  in 
chief  value  of  leather.— T.  D.  36582  (G.  A.  7939). 


SCHEDULE    N SUNDRIES.  879 

Pencils  of  Wood  with  Metal  Holders. — Wooden  lead  pencils  with  metal 
holders  are  not  dutiable  as  entireties.  The  pencils  are  dutiable  as  such  under 
paragraph  878  and  the  holders  as  metal  articles  under  paragraph  167. — U.  S.  v. 
Borgfeldt  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  3G909 ;  Ab.  39847  reversed. 

Boot  AVipers,  consisting  of  an  iron  stand  and  two  brushes,  are  dutiable  as 
entireties  at  the  rate  applicable  to  the  component  article  of  chief  value. 

In  determining  the  article  of  chief  value  in  any  commodity  composed  of  sev- 
eral articles  the  value  in  tbe  foreign  market  of  each  article  and  the  labor  inci- 
lent  to  assembling  the  same  must  be  considered. — T.  D.  35846  (G.  A.  7802). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Agate  Beads — Button  Blanks. — The  present  merchandise  before  and  at  the 
time  of  the  passage  of  the  tariff  act  of  1909  was  known  commercially  as  beads 
and  known  also  commercially  as  agate  button  blanks,  and  under  the  testimony 
it  can  not  be  well  said  that  either  designation  is  the  more  specific.  Accordingly, 
the  articles  fall  within  the  final  clau.se  of  paragraph  481  of  the  act  in  question, 
by  which  they  must  take  the  higher  rate  of  duty  assessed  upon  the  two  classi- 
fications.—American  Bead  Co.  i\  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35001;  (G.  A. 
Ab.  34844)  T.  D.  34201  affirmed. 

Celery  Salt  is  common  salt  ground  with  celery  seed.  It  was  assessed  as  a 
sauce.     (T.  D.  6080). 

This  commodity  seems  to  be  an  unenumerated  manufactured  article  composed 
of  salt  and  celery  seed.  It  should  pay  duty  according  to  its  component  material 
of  chief  value  in  A'iew  of  the  provision  in  paragraph  481. — Ab.  31646  (T.  D. 
38263). 

Toilet  Cases,  containing  brush,  metal-top  glass  cream  jar,  glass  toothbrush 
bottle,  etc..  properly  dutiable  as  entireties,  the  rate  depending  upon  the  compo- 
nent materials  of  chief  value.— Dept.  Order  (T.  D.  32264). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Antiseptic  Preservative. — An  antiseptic  preservative,  consisting  of  an  inti- 
mate mechanical  mixtui'e  of  boracic  acid  and  borax,  the  former  being  the  com- 
ponent of  chief  value,  is  not  an  article  enumerated  in  the  tariff  act  of  July  24, 
1897,  either  under  paragraph  1  as  "  boracic  acid,"  under  paragraph  3  as  "  chemi- 
cal compounds,"  or  under  paragraph  11  as  "  borax  "  or  "  borate  material,"  but 
is  dutiable  at  the  same  rate  as  boracic  acid  under  said  paragraph  1  by  virtue 
of  the  provision  in  section  7  of  said  act  that  "  on  articles  not  enumerated,  manu- 
factured of  two  or  more  materials,  the  duty  shall  be  assessed  at  the  highest  rate 
at  which  the  same  would  be  chargeable  if  composed  wholly  of  the  component 
material  thereof  of  chief  value."— Levi  v.  U.  S.  (C.  C),  T.  D.  25050;  T.  D. 
24215  (G.  A.  5276)  affirmed. 

Beer  Mugs,  consisting  of  a  decorated  earthenware  mug  with  a  metal  lid 
attached  by  a  metal  arm  to  the  handle  of  the  mug,  are  dutiable  at  45  per  cent 
ad  valorem  under  paragraph  193  as  in  chief  value  of  metal,  and  not  under  para- 
graph 96  as  earthenware  decorated.  G.  A.  846  (T.  D.  11855),  G.  A.  2246  (T.  D. 
14317),  G.  A.  2410  (T.  D.  14688),  and  protest  46897b  (unpublished)  noted. 

In  determining  the  material  of  chief  value  the  value  of  the  various  materials 
should  be  taken  at  the  time  they  are  put  together  to  form  the  completed  arti- 
cle.—Seeberger  V.  Hardy   (150  U.  S.,  420). 

In  the  application  of  the  material  of  chief  value,  provision  of  section  7,  to 
articles  in  the  manufacture  of  which  several  component  materials  are  joined 
together  to  make  the  completed  article,  the  cost  of  the  labor  in  so  joining  them 


880  DIGEST   OF   CUSTOMS   DECISIONS. 

toKOthor  slioulil,  if  iHissil)lc,  ho  iisccrtninrd  imd  ('(lunlly  apportioned  among  the 
Beveral  component  niateiiais.  G.  A.  5335  (T.  D.  24423)  cited.— T.  D.  24843 
(G.  A.  5509). 

IJottle.s  in  Celluloid  Cases  Dutiable  Separately. — Articles  consisting  of 
celluloid  cases  containing  perfumery  bottles  are  not  to  be  considei-ed  as  entire- 
ties for  the  assessment  of  duty,  though  sold  and  used  together,  but  are  dutiable 
as  though  imp(U-ted  separately.  U.  S.  v.  Dieckerhoff  (IGO  Fed.  Hep.,  449;  T.  D. 
2S71G)   followed.— T.  D.  30140  (G.  A.  6942). 

Calender  Rolls  of  Metal  and  Paper. — Calender  rolls  made  by  turning  many 
thicknesses  of  paper  around  a  steel  core  or  shaft  under  hydraulic  pressure,  the 
metal  and  the  pajier  being  of  equal  value  prior  to  their  being  put  together,  are 
dutiable  under  the  provisions  of  paragraph  193  as  articles  composed  wholly  or 
in  part  of  metal,  wholly  or  partly  manufai'tured,  the  circumstance  that,  by  add- 
ing to  the  value  of  the  paper  the  cost  of  the  labor  of  applying  (he  paper  to  tlie 
metal  core,  the  paper  is  made  to  appear  to  be  the  component  material  of  chief 
value  in  the  completed  article  being  immaterial.  Where  the  classification  of  an 
article  depends  on  the  component  material  of  chief  value  therein,  the  value  of 
the  different  materials  should  be  taken  at  the  time  they  are  put  together,  and 
the  cost  of  the  labor  applied  to  any  of  the  materials  in  the  process  of  putting 
them  together  should  be  disregarded.  Soeberger  r.  Hardy  (1.50  U.  S.,  420)  ; 
r.  S.  v.  rioeninghaus  (137  Fed.  Rep.,  478;  T.  B.  26125),  U.  S.  v.  Johnson  (T.  D. 
28007),  Hamano  v.  U.  S.  (Estee's  Hawaiian  Reports,  344;  T.  D.  24946),  G.  A. 
6269  (T.  D.  27051),  and  G.  A.  6537  (T.  D.  27888)  cited  and  followeil.— T.  D. 
28045   (G.  A.  6568). 

Component  Material  of  Chief  \'alue. — In  construing  the  provision  in  sec- 
tion 7  that,  in  determining  the  component  material  of  chief  value  in  imported 
tiierchandi.se,  the  basis  shall  be  the  ascertained  value  of  such  material  in  its 
condition  as  found  in  the  article,  Held,  (1)  that  this  refers  to  the  material  as 
found  when  originally  put  into  the  article,  and  not  the  state  to  which  it  may  be 
brought  by  the  labor  afterwards  bestowed  upon  it,  and  (2)  that  articles  (cathe- 
ters, etc.)  composed  of  a  cotton  core  covered  with  varnish,  the  value  of  the  cot- 
ton being  greater  than  that  of  the  varnish,  should  be  considered  as  composed  in 
chief  value  of  cotton,  regardless  of  the  amount  of  labor  applied  to  any  of  the 
various  materials  during  the  process  of  manufacture. — U.  S.  v.  Johnson 
(C.  C.  A.),  T.  D.  28007;  T.  D.  27185  (C.  C.)  reversed  and  (G.  A.  6112)  T.  D. 
26609  afTirmed. 

The  clau.se  in  section  7  requiring  that  "  on  articles  not  enumerated,  manu- 
factured of  two  or  more  materials,  the  duty  shall  be  a.sse.s.sed  at  the  highest  rate 
at  which  the  same  would  be  chargeable  if  composed  wholly  of  the  comitonent 
material  of  chief  value,"  does  not  i»pply  in  a  case  where  it  is  impracticable  to 
determine  the  rate  applicable  to  the  chief  component.  Such  a  condition  exists 
where  sugar  is  the  most  valuable  component,  but  has  been  so  changed  in  condi- 
tion by  its  admixture  with  other  articles  as  to  make  it  impo.ssible  to  ascertain 
its  color  and  polariscopic  test. — T.  D.  27455  (G.  A.  6392). 
Ferrochrome,  etc. 

Siiin.iTTTDK. — Ferrochrome,  ferrotungsten,  ferromolybdenum,  and  ferrovana- 
dium,  which  are  mixtures  of  iron  with  chromium,  tung.sten,  molybdenum,  and 
vanadium,  respectively,  obtained  by  smelting,  which  are  not  wrought  or  manu- 
factured by  them.selves  into  any  article,  but  are  used  always  in  connection  with 
some  other  materials,  as  with  steel  as  an  alloy,  are  not  dutiable  as  "  metals, 
unwrought,"  under  paragraph  183,  but  by  virtue  of  the  similitude  clause  in 
section  7  of  said  act,  at  the  rate  applicable  to  "  ferromanganese,"  enumerated 
in  paragraiih  122. 


SCHEDULE    N SUNDRIES.  881 

Metals,  Unwkought. — In  construing  the  provision  in  paragraph  183  for 
"  metals,  unwrought,"  Held,  that  an  unwrought  metal  is  one  which  is  capahle  of 
being  wrought,  and  not  a  substance  which  is  only  fit  to  be  thrown  into  the 
crucible  to  be  melted  up  with  other  ingredients  to  produce  an  entirely  different 
and  distinct  product.  An  "  unwrought  "  material  is  one  which  has  not  been 
worked  into  shape,  but  is  susceptible  of  being  transform,ed  from  its  crude  condi- 
tion to  an  improved  condition  produced  by  the  labor  to  which  it  may  be  sub- 
jected. 

Resemblance — Identity. — In  order  to  be  within  the  purview  of  the  similitude 
clause  in  section  7,  providing  that  any  ui>enumerated  article  shall  pay  the  same 
rate  of  duty  which  is  levied  on  the  enumerated  article  which  it  most  resembles 
"  in  material,  quality,  texture,  or  the  use  to  which  it  may  be  applied,"  identity 
is  not  required.  It  is  enough  if  there  be  a  substantial  similitude  in  any  of  the 
particulars  mentioned  in  said  provision. 

Ferrochrome — Ferromanganese. — Ferrochrome,  an  unenumerated  article, 
which,  even  to  experts,  looks  like  ferromanganese,  is  held  to  be  similar  to  the 
latter  substance  in  quality  and  use.  notwithstanding  that  they  produce  different 
results  and  are  not  applied  at  the  same  stage  in  the  process  of  making  steel, 
and  therefore  to  be  within  the  purview  of  section  7,  providing  that  any  unenu- 
merated article  shall  pay  the  same  rate  of  duty  which  is  levied  on  the  enumer- 
ated article  which  it  most  resembles  "  in  material,  quality,  texture,  or  the  use 
to  wiiich  it  may  be  applied." — U.  S.  v.  Koessler  &  Hasslacher  Chemical  Co. 
(C.  C.  A.),  T.  D.  26127 ;  decisions  of  C.  C.  and  G.  A.  affirmed. 

Fire  Brick  n.  s.  p.  f. 

Retort  Settings. — Retort  settings  more  than  10  pounds  in  weight  are  duti- 
able by  similitude  as  "fire  brick  weighing  not  more  than  ten  pounds  each," 
under  paragraph  87. 

Mineral  Substances. — Fire  brick,  which  can  be  but  never  are  decorated,  are 
not  susceptible  of  decoration  so  as  to  be  covered  by  paragi-aph  97,  which, 
though  relating  to  articles  composed  of  earthy  or  mineral  substances,  Is  limited 
to  such  as  are  susceptible  of  decoration. 

Points  of  Resemblance. — Retort  settings  more  than  10  pounds  in  weight 
resemble  fire  brick  weighing  not  more  than  10  pounds  in  material,  quality, 
texture,  and  use  within  the  meaning  of  the  similitude  clause  in  section  7. 
Identity  ordinarily  would  exclude  all  question  of  similarity,  but  not  here, 
because  of  the  distinction  in  weight. 

Incongruity  of  Assessment. — The  amount  of  duty  is  not  one  of  the  tests 
prescribed  for  the  application  of  the  similitude  clause  in  section  7.  If  incon- 
gruity results,  the  inference  is  not  that  the  tests  should  be  abandoned,  but  that 
Congress  failed  to  express  its  intention. — U.  S.  v.  Behrend  et  al.  (C.  C.  A.), 
T  D.  29499;  T.  D.  28718  (C.  C).  (G.  A.  6382)  T.  D.  27422,  and  Ab.  13038  (T.  D. 
27649)  affirmed. 

Fish  in  Packages  Containing  Less  Than  One-half  Barrel — Frozen  Fish. — 
The  provision  in  paragraph  258,  for  "  fish  in  packages  containing  less  than 
one-half  barrel,  and  not  specially  provided  for,"  is  more  specific  than  that  in 
paragraph  261  for  "  fish,  fresh,  frozen,  packed  in  ice,  or  otherwise  prepared 
for  preservation,  not  specially  provided  for." 

The  provision  in  section  7,  that  where  two  or  more  rates  of  duty  are 
applicable  to  imported  merchandise  "  it  .shall  pay  duty  at  the  highest  of 
such  rates,"  Held  not  to  apply  in  a  case  in  which,  as  where  one  of  two 
applicable  rates  is  specific  and  the  other  ad  valorem,  it  would  be  impossible 
to  say  that  there  would  be  practicable  uniformity  as  to  the  relative  amounts 
of  duties  assessed. 

60690°— 18— VOL  1 56 


882  DIGEST   OF    CUSTOMS   DECISIONS. 

There  is  a  presumption  that  every  provision  in  a  customs  act  classifying 
merchandise  has  relation  to  some  existing  course  of  business. — Loggie  v.  U.  S. 
(C.  C.  A.),  T.  D.  2G340;  T.  D.  2G341  (C.  C.)  and  G.  A.  Ab.  3148  (T.  D.  25677) 
affirmed. 

Flax  Fabrics — Component  Material. — In  the  determination  of  the  com- 
ponent material  of  chief  value  of  a  fabric  each  single  material  going  to  make 
up  the  yarns,  as  well  as  the  fabric  itself,  must  be  taken  into  consideration. 
Where  a  fabric  is  composed  in  part  of  a  yarn  made  of  flax  and  jute,  in  the 
ascertainment  of  the  single  component  material  of  chief  value  in  said  fabric 
both  tlie  flax  and  the  jute  must  be  considered  as  compared  with  the  other 
single  con)ponent  materials  entering  into  the  composition  of  the  fabric. — T.  D. 
27155  (G.  A.  6296). 
Flitters. 

Composition  Metal. — An  article  produced  by  reducing  thin  sheets  of  com- 
position metal  by  mechanical  means  to  a  very  fine  state,  which  is  commercially 
known  as  flitters,  and  is  employed  to  sprinkle  over  surfaces  on  which  it  is 
desired  to  produce  a  glittering  effect,  is  not  free  of  duty  under  the  provision 
in  paragraph  533.  for  "  all  composition  metal,"  but  is  a  manufactured  article, 
dutiable  under  the  provision  in  paragraph  193  for  "  articles  or  wares  com- 
posed wholly  or  in  part  of  metal,  and  whether  partly  or  wholly  manufactured." 

"  Manufacture  "  Defined. — Where  material  having  a  certain  designation 
is  advanced  through  one  or  more  processes  into  a  completed  article  known 
and  recognized  in  trade  by  a  specific  and  distinctive  name  other  than  the 
name  of  the  material,  and  is  put  into  a  completed  shape  designed  and  adapted 
for  a  particular  use,  it  is  deemed  to  be  a  manufacture,  although  its  component 
material  may  remain  unchanged. — U.  S.  v.  Meier  (C.  C.  A.),  T.  D.  25973; 
T.  D.  2.5042  (C.  C.)  reversed  and  (G.  A.  5150)  T.  D.  23752  affirmed. 
Gallilith  Umbrella  Handles. 

Similitude  Clause — A  provision  reading  "  manufactures  of  horn "  is  not 
such  an  enumeration  of  umbrella  handles  made  of  horn  as  warrants  the 
application  of  the  similitude  clause  in  the  tariff  act  of  1897  to  umbrella  handles 
manufactured  of  a  substance  altogether  different  from  horn  in  material, 
quality,  and  texture. 

Articles  Similar  in  Use. — Umbrella  handles  being  made  of  divers  mate- 
rials, manufactures  of  which  are  covered  by  generic  provisions  of  the  tariff 
act  of  1897,  there  is  not  more  warrant  for  applying  the  rate  provided  in  the 
tariff  act  of  1897  for  manufactures  of  horn  to  umbrollii  handles  made  of  an 
entirely  dissimilar  material  than  there  would  be  for  the  assessment  of  duties 
on  such  merchandise  at  the  rate  prescribed  for  manufactures  of  any  other 
dissimilar  material. 

Article  not  Enumerated. — It  follows  that  umbrella  handles  made  of  an 
artificial  substance  called  "gallilith,"  a  substance  entirely  dissimilar  to  horn, 
are  not  dutiable  under  the  provision  in  paragraph  449,  reading  "  manufactures 
of  horn  "  by  virtue  of  the  similitude  clause  in  section  7.  but  are  dutiable  under 
section  6  as  manufactured  articles  not  enumerated. — T.  D.  26733  (G.  A.  6159), 

Horsehair  Hat  Braids. — The  goods  in  question  consisted  of  horsehair  braids 
classified,  by  similitude,  under  paragraph  409  as  straw  braids  suitable  for  mak- 
ing hats.  The  importers  contended  for  classification  under  tlie  provision  in  the 
same  paragraph  for  braids  "  not  bleached,  dyed,  colored,  or  stained." 

It  is  clear  that,  recognizing  the  importance  of  the  test  of  use  as  determining 
the  classification  of  the  merchandise,  no  closer  similitude  in  that  particular  can 
be  alleged  to  straw  braids  of  the  one  class  than  to  the  straw  braids  of  the 
other. 


SCHEDULE    N^ — SUNDRIES.  883 

The  highest  rate  chargeable  is  that  of  20  per  cent  ad  valorem,  and  as  the 
goods  were  assessed  at  that  rate,  we  hereby  overrule  the  protests. — Ab.  23451 
(T.  D.  30691). 

Imitation  Silk  Yarn — Similitude. — Certain  imitation  silk  yarn  was  found 
to  resemble  equally  silk  yarn  and  cotton  yarn  in  the  particulars  of  texture, 
quality,  and  use,  and  to  be  composed  of  cellulose  to  the  extent  of  nearly  90 
per  cent.  Held  that  it  resembles  cotton  yarn  in  the  particular  of  material  more 
than  it  does  silk  yarn,  as  cotton  consists  of  nearly  pure  cellulose,  and  that  it  is 
accordingly  dutiable  at  the  rate  provided  for  cotton  yarn  in  paragraph  302, 
rather  than  at  that  provided  for  silk  yarn  in  paragraph  385,  by  virtue  of  section 
7,  prescribing  that  unenumerated  articles  shall  pay  duty  at  the  rate  chargeable 
on  the  enumerated  article  which  they  most  resemble  "  in  material,  quality, 
texture,  or  the  use."— Von  Bernuth  v.  U.  S.  (C.  C.  A.),  T.  D.  27028;  T.  D.  25870 
(C.  C.)  and  (G.  A.  5257)  T.  D.  241.55  reversed. 

Process  of  Weaving — Material  of  Chief  Value. — In  construing  section  7, 
customs  administrative  act  of  June  10,  1890,  providing  that  the  component 
material  of  chief  value  in  imported  merchandise  shall  be  determined  with  ref- 
erence to  "  its  condition  as  found  in  the  article,"  Held,  in  regard  to  woven 
fabrics,  that  such  value  should  be  estimated  as  of  the  time  of  the  beginning  of 
the  process  of  weaving ;  that  warping,  though  an  essential  step  in  the  production 
of  the  goods,  is  not  part  of  the  process  of  weaving;  and  that  therefore  the  cost 
of  the  warping  process  should  not  be  apportioned  between  the  different  mate- 
rials in  the  goods,  but  should  be  wholly  included  as  part  of  the  value  of  the 
material  composing  the  warp  threads. — U.  S.  v.  Hoeninghaus  (C.  C.  A.),  T.  D. 
26125;  T.  D.  2.5364  (C.  C.)  affirmed  and  (G.  A.  5335)  T.  D.  24423  reversed. 

Furnished  Toilet  Cases  made  of  leather,  fitted  with  metal-topped  glass  bot- 
tles, leather  predominating  in  value,  shown  to  be  entireties  in  trade,  commerce, 
and  usage,  held  to  be  such  for  tariff  purposes,  and  dutiable  as  manufactures  in 
chief  value  of  leather,  under  the  provisions  of  paragraph  450.  G.  A.  6220  (T.  D. 
26887),  on  furnished  needlecases,  followed.— T.  D.  28046  (G.  A.  6569). 

Wool  Cards  described  and  held  to  be  dutiable  under  paragi-aph  193  at  45 
per  cent  ad  valorem,  as  composed  in  chief  value  of  metal,  and  not  under  para- 
graph 450,  at  35  per  cent  ad  valorem,  as  in  chief  value  of  leather.  In  re  Mittel- 
staedt,  G.  A.  2667  (T.  D.  15141)  ;  In  re  Leigh,  G.  A.  3721  (T.  D.  17735),  and 
U.  S.  V.  Leigh  et  al.  (41  Fed.  Rep.,  33). 

Material  of  Chief  Value. — The  ascertained  value  of  the  several  component 
materials  of  an  article  should  represent  the  cost  of  each  component  material  as 
it  exists  at  that  stage  of  manufacture  requisite  to  enter  into  the  completed 
article  under  consideration.  Seeberger  v.  Hardy  (150  U.  S.  420)  ;  Calhoun 
et  al.  V.  U.  S.  (122  Fed.  Rep.,  894)  ;  In  re  Steinhardt,  G.  A.  4929  (T.  D.  23073), 
and  In  re  Hoeninghaus,  G.  A.  5335  (T.  D.  24423),  examined  and  the  principle 
illustrated.— T.  D.  24856  (G.  A.  5516). 

Unenumerated  Articles  in  Minor  Value  of  an  Enumerated  Material. — 
The  similitude  provision  in  section  7  does  not  require  that  an  unenumerated 
article  in  chief  value  of  a  material,  as  artificial  silk,  manufactures  of  which  are 
not  enumerated,  and  in  minor  value  of  another  material  as  leather,  manufac- 
tures of  which  are  enumerated,  shall  pay  duty  at  the  rate  provided  for  manu- 
factures of  such  material  of  minor  value. — Loewenthal  v.  U.  S.  (C.  C),  T.  D. 
29104;  Ab.  7246  (T.  D.  26559)  reversed. 

Similitude. — Section  7  does  not  require  identity.  A  substantial  similitude 
in  any  one  of  the  four  particulars,  material,  quality  texture,  and  use,  is  suffi- 
cient to  satisfy  the  requirements  of  said  section. — U.  S.  v.  Eckstein  (U.  S.) 
T.  D.  32090. 


884  DIGEST   OF   CUSTOMS   DECISIONS. 

In  oilier  to  invoke  the  siinilitudo  clause  of  seition  7  it  is  not  iiec(>ssury  that 
the  article  shall  be  found  similar  in  all  particulars  inenti«»iie<l  in  said  section. 
It  is  enoufih  if  similarity  is  found  in  one  of  these  particulars.  A  va^ue  resem- 
blance to  some  i'liunn'ratitl  article  is  not  sullicient.  I'aterson  V.  U.  S.  (C.  C.  A.) 
T.  D.  29377. 

DECISIONS  UNDER  THE  ACT  OK   ISiM. 

Soda-Ash  Mixture,  compo.sed  of  .soda  ash  and  powdered  soap,  soda  ash  iieing 
the  component  material  of  chief  value,  is  a  nonenumerated  manufadured  arti- 
cle and  is  dutiable  by  similitude  as  soda  ash  and  not  as  a  nonenumerated 
article.— T.  D.  1714S  (G.  A.  ;i4(J5). 

DECISIONS  UNDER  THE  ACT  OF  ISOO. 

Aftate  and  Ony.v  Articles— Siniilitiido. — Pieces  of  ajiate  and  onyx  adapted 
for  use  as  cabinet  specimens  are  free  of  duty  under  paragraph  476  as  "agates, 
unmanufactured." 

Articles  made  of  agate,  such  as  paper  cutters,  i)aper  weights,  knife  handles, 
etc..  are  dutiable  at  10  per  cent  ad  valorem  under  paragraph  4.14  as  bearing  a 
sinniitude  to  "precious  stones  cut,  but  not  set,"  and  are  not  dutiable  under  sec- 
tion 4  as  nonenumerated  manufactured  articles,  or  as  jewelry  under  paragraph 
452.    Hahn  v.  U.  S.  (121  Fed.  Rep.,  152). 

In  order  that  the  sinulitude  clause  may  apply,  it  is  only  necessary  that  a  sub- 
stantial similarity  shall  exist  in  any  one  of  the  particulars  mentioned  in  the 
statute  and  not  in  two  or  more.— T.  D.  2443.3  (G.  A.  5339). 

DECISIONS  UNDER  THE  ACT  OF  1S83. 

Con.struction  of  K,  S.  2  1$) J)  and  Section  «,  Act  1SS;{.— The  act  of  1883 
changed  R.  S.  2499  so  as  to  read,  "on  all  articles  manufactured  from  two  or 
more  materials  the  duty  shall  be  assessed  at  the  highest  rates  at  which  the  com- 
ponent nmterial  of  chief  value  may  be  chargeable,"  instead  of  reading  that  "on 
all  articles  manufactured  from  two  or  more  materials  the  duty  shall  be  assessed 
at  the  highest  rates  at  which  any  of  its  component  parts  may  be  chargeable," 
and  that  new  provision  was  applicable  to  this  case,  although  the  act  of  1883, 
section  6,  also  provided  that  "  if  two  or  more  rates  of  duty  should  be  applicable 
to  any  imi)orted  article  it  shall  be  clas.sified  for  duty  under  the  liighcst  of  such 
rates. 

This  last  provision  was  not  properly  api)licable  under  R.  S.  2499  to  an  article 
'•  manufactured  from  two  or  more  materials,"  and  it  has  suflicient  scope  if 
applieil  to  articles  not  manufactured  from  two  or  more  materials,  but  still 
l«rima  facie  subject  to  "  two  or  more  rates  of  duty." — Liebenroth  v.  Robertson, 
144  U.  S.,  35. 

Similitude  of  Agate  to  Precious  Stones. — Pieces  of  agate,  invoiced  as  cabi- 
net stones,  umnounted,  rectangular  in  shape,  and  faced  and  polished,  designed 
for  use  as  anneraioglcal  si)ecimens,  are  entitled  to  free  entry  under  paragraph 
596  as  "agates,  unnumufactured."  Cups,  shoe  hooks,  handles  for  penholders, 
and  other  completed  articles,  manufactured  from  agate  or  onyx,  are  dutiable 
under  paragraph  480  by  virtue  of  their  similitude  to  i)recious  stones.  Agate  is 
one  of  the  precious  stones,  though  sometimes  deenuMJ  the  least  precious  of 
them.  The  term  "precious  ston(>s,"  as  u.sed  In  jiaragraph  480,  applies  to  all 
stones  known  as  precious,  whether  in  their  original  condition  or  advanced 
beyond  it  by  cutting,  polishing,  etc.,  so  long  as  they  renuiin  "stones"  in  the 
commercial  sense  of  the  word.     Erhardt  v.  Hahn  (55  Fed.  Rep.,  273),  followed. 


SCHEDULE    N SUNDRIES.  885 

The  similarity  required  under  section  2499  of  tlie  Revised  Statutes  is  only  a 
substantial  similarity  in  any  one  of  the  four  particulars  named  therein,  and 
not  as  to  all  of  them.  Weilhacher  v.  Merritt  (37  Fed.  Rep.,  85),  followed.  In 
determining  the  question  of  substantial  similarity  of  any  given  article  to  a 
class  of  articles  specified  in  a  paragraph  of  the  tariff  act,  it  is  proper  to  take 
into  consideration  any  or  all  of  the  articles  embraced  in  the  specified  class. 
Erhardt  v.  Hahn  (153  U.  S.,  177),  followed.— T.  D.  1S872  (G.  A.  4069). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Goods  Made  of  Calf  Hair  and  Cotton  were  imported  in  November,  1876. 
The  collector  assessed  duty  at  50  cents  a  pound  and  35  per  cent,  as  upon  goods 
made  of  wool,  hair,  and  cotton.  The  goods  contained  no  wool.  The  importer 
protested  that  the  goods  were  a  manufacture  of  cow  and  calf  hair  and  cotton, 
and  liable  under  the  similitude  clause  to  a  duty  of  35  per  cent  as  partly  manu- 
factured of  cotton,  or  else  to  a  duty  of  30  per  cent  as  haircloth,  etc.  In  an 
action  to  recover  the  excess  duty  paid,  the  defendant  sought  to  support  the 
exaction  of  the  duties  under  the  similitude  clause.  Held  that  this  was  a 
proi»er  procee<ling  under  the  pleading. 

The  court  below  having  directed  a  verdict  for  the  defendant,  this  court 
reversed  the  judgment  on  the  ground  that  the  question  of  similitude  was  one 
of  fact  which  should  have  Iieen  submitted  to  the  jury,  as  it  appeared  that  the 
goods  were  of  inferior  value  and  material  as  compared  with  the  goods  to  which 
it  was  claimed  they  bore  a  similitude. — Herman  v.  Arthur,  127  U.  S.,  363. 

Rosaries  composed  of  beads  of  glass,  wood,  metal,  steel,  bone,  ivory,  silver, 
or  mother-of-pearl,  each  rosary  having  a  chain  and  cross  of  metal,  are  dutiable 
at  50  per  cent  under  the  head  of  "  beads  and  bead  ornaments,"  the  duties  on  the 
manufactures  of  the  articles  of  which  the  articles  are  composed  and  on  the 
manufactures  of  the  metal  of  the  chain  and  cross  being  less  than  50  per  cent; 
and  R.  S.,  2499,  requiring  that  "on  all  articles  manufactured  of  two  or  more 
materials  the  duty  shall  be  assessed  at  the  highest  rate  at  which  any  of  its 
component  parts  may  be  chargeable ;  and  rosaries  not  being  an  enumerated 
article.  (The  importer  claimed  that  the  articles  were  dutiable  according  to 
the  component  material.) — Benziger  v.  Robertson.  122  U.  S.,  211. 

Cloth  of  Cow  Hair  and  Cotton,  for  Caps. — A  nonenumerated  article,  if 
found  to  bear  a  substantial  similitude  to  an  enumerated  article,  either  in  mate- 
rial, quality,  texture,  or  use  to  which  it  is  applied,  is  made  by  this  section  liable 
to  the  duty  imposed  upon  the  enumerated  article. 

A  nonenumerated  article  composed  of  cow  hair  and  cotton,  an  imitation  of 
sealskin  and  used  for  manufacturing  hats  and  caps,  held  dutiable  by  similitude 
as  articles  of  goat's-hair  and  cotton. — Arthur  v.  Fox,  108  U.  S.,  125. 

Goods  Made  of  Mixed  Materials  are  not  dutiable  under  the  mixed-material 
clause  if  they  come  properly  within  any  other  description  found  in  the  tariff 
acts.— Solomon  v.  Arthur,  102  U.  S.,  208 ;  Fisk  v.  Arthur,  103  U.  S.,  431. 

Ingredients. — When  we  speak  of  manufactures  of  wood,  of  leather,  or  of 
iron  we  refer  to  articles  that  have  those  substances  especially  for  their  com- 
ponent parts  and  not  to  articles  in  wliich  they  have  lost  their  form  entirely 
and  have  become  chemical  ingredients  of  new  forms. — Meyer  v.  Arthur,  91  U.  S., 
570 ;  cited  in  Murphy  v.  Arnson,  96  U.  S.,  131,  134. 

Essential  Oil. — Evidence  tending  to  show  that  a  nonenumerated  article 
resembles  essential  oil  in  the  use  to  which  it  is  put,  as  a  marketable  commodity, 
more  than  anything  else,  falls  short  of  the  requisitions  of  this  section. — Murphy 
V.  Arnson,  96  U.  S.,  131. 


886  DIGEST   OF    CUSTOMS   DECISIONS. 

Noneniini«>ra(«>(l  ArCiclos. — This  section  apiilics  only  to  nononiunenitcd  urti 
cles.— Arthur  v.  Sussliekl,  96  U.  S.,  128. 

Failure  of  Protest  to  Point  Out  Controlling  Provision. — Goods  imported 
in  ISSl  and  being  classified  as  bearing  a  siuiilitude  to  manufactures  conii>()sed 
wholly  or  in  part  of  the  hair  of  the  alpaca,  goat,  or  other  like  animals,  and  duty 
paid  at  50  cents  per  pound  and  35  per  cent,  the  importer  protested  that  the 
goods  were  composed  of  hair  and  cotton  only,  and  as  such  should  pay  a  duty  of 
35  per  cent  as  a  nonenumerated  article,  being  the  highest  rate  of  duty  which 
any  of  the  component  materials  pay.  In  an  action  to  recover,  held,  that  this 
protest  was  defective  in  that  it  failed  to  point  out  or  suggest  in  any  way  the 
provision  which  actually  controlled,  and  in  effect  only  raised  the  question  which 
of  two  clauses,  under  one  or  the  other  of  which  it  was  assumed  the  importa- 
tion came,  should  govern  as  being  most  applicable. — Herman  v.  Robertson,  152 
Fed.  Rep..  521. 

Classification  of  Nonenumerated  Articles. — A  noni'iuiiiu-iiitcd  article  is  to 
be  cla.ssilied  for  duty  under  (he  similitude  clause,  where  the  required  similitude 
exists,  rather  than  under  the  general  residuary  clause. — Halm  t'.  U.  S.  (C.  C.  A.), 
100  Fed.  Rep.,  635. 

Oxides  of  Iron. — When  two  provisions  apply  to  an  imported  article  the  first 
of  which  is  qualified  by  the  phrase  "  not  otherwise  provided  for,"  while  the 
second  contains  no  such  qualifying  i)hrase,  the  article  is  properly  dutiable  under 
the  second  provision  and  must  be  held  to  be  therein  "  otherwise  provided  for  " 
so  as  to  take  it  out  of  the  provision  of  the  first  provision. 

When  an  article  is  a  painter's  color  and  also  a  polishing  i)ow(l('r,  it  is  not 
necessary  to  show  that  its  predominant  use  is  as  a  polishing  powder  in  order 
to  make  it  dutiable  as  such.  It  is  suflieient  if  its  use  for  that  jnirpose  is  a  sub- 
stantial use. 

Oxides  of  iron,  which  are  in  general  u.se  both  as  colors  and  as  polishing 
powders,  dutiable  as  polishing  powders,  and  not  as  colors  and  paints,  including 
lakes,  etc. — Zucker  &  Levitt  Chemical  Co.  r.  IMagone.  37  Fed.  Rep.,  776. 

Resemblance. — This  section  does  not  require  that  (he  resemblance  should  be 
in  all  of  the  four  particulars  mentioned;  but  the  similitude  must  be  a  sub.stan- 
tial  one,  importing  not  merely  adaptability  to  sale  as  a  substitute,  but  referring 
rather  to  the  employment  of  the  article  or  its  effect  in  producing  results. — 
Weilbacher  v.  MerrKt,  37  Fed.  Rep.,  85. 

Jute  Rejections  Liquidated — Free  of  Duty  by  Similitude! — Error. — When 
the  Secretary  instructed  the  collector  to  classify  jute  rejections  as  jute  butts 
under  the  similitude  clause  of  2499,  R.  S.,  after  jute  butts  had  ceased  to  be 
dutiable  and  could  no  longer  be  a  standard  of  comparison  under  that  clause, 
and  the  collector  delivered  the  jute  rejections  free  of  duty,  and  the  Secretary 
having  subsequently  discovered  his  error  instructed  the  collector  to  collect  $15 
per  ton  on  jute  rejections  as  similar  to  manufactured  jute,  it  was  held  that  the 
Secretary  had  the  right  to  change  his  first  erroneous  ruling.— ^U.  S.  v.  Cobb,  11 
Fed.  Rep.,  76. 

Nonenumerated  Articles. — An  article  not  enumerated  by  name  does  not 
come  under  this  section  (sec.  6,  act  of  July  30,  1846),  provided  it  so  resembles 
some  enumerated  article  in  quality,  material,  or  use  as  to  be  governed  by  sec- 
tion 20  of  the  act  of  1842.— Ross  t;.  Peaslee  (2  Curt.,  499),  20  Fed.  Cas.,  1241. 

Construction. — This  section  was  not  designed  to  levy  duties  but  to  check 
fraudulent  evasions  or  prevent  doubts  in  the  execution  of  the  tariff  laws,  and 
it  is  not  reiiealed  by  (he  tariff  act  of  1846.— Stuart  v.  INIaxwell,  16  How.,  150. 


FREE  LIST. 

That  on  and  after  the  day  following  the  passage  of  this  Act,  except 

as  otherwise  specially  provided  for  in  this  Act,  the  articles  mentioned 

1913     in    the    following    paragraphs    shall,    when    imported    into    the    United 

States   or    into   any    of   its   possessions    (except    the    Philippine    Islands 

and  the  islands  of  Guam  and  Tutuila),  be  exempt  from  duty. 

That  on  and  after  the  day  following  the  passage  of  this  Act,  except 

as  otherwise  specially  provided  for  in  this  Act,  the  articles  mentioned 

1909     in    the    following    paragraphs    shall,    when    imported    into    the    United 

States   or    into   any    of   its   possessions    (except    the    Philippine    Islands 

and  the  islands  of  Guam  and  Tutuila),  be  exempt  from  duty. 

Sec.  2.  That  on   and  after  the  passage  of  this  Act,  unless  otherwise 
1897     specially  provided  for  in  this  Act,  the  following  articles  when  imported 
shall  be  exempt  from  duty. 

Sec.  2.  On,  and  after  the  first  day  of  August,  eighteen  hundred  and 
1894    ninety-four,    unless   otherwise   provided    for    in    this   Act,    the   following 
articles  when  imported  shall  be  exempt  from  duty. 

Sec.  2.  On  and  after  the  sixth  day  of  October,  eighteen  hundred 
1890  and  ninety,  unless  otherwise  specially  provided  for  in  this  Act,  the 
following  articles  when  imported  shall  be  exempt  from  duty. 

Sec.  2503.  The  following  articles  when  imported  shall  be  exempt  from 
***^    duty. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Ground  Apatite. 

Ground  Apatite  is  free  of  duty  under  paragraph  477,  tariff  act  of  1897, 
which  provides  for  "  apatite."  without  qualification  or  limitation  as  to  con- 
dition, and  is  not  dutiable  at  20  per  cent  ad  valorem  as  a  nonenumerated 
manufactured  article  not  specially  provided  for  under  section  6  of  said  act. 
The  process  of  grinding  does  not  operate  to  take  it  out  of  the  free  list. 

Free  List — Construction  of. — When  an  article  is  specified  in  the  free  list 
without  terms  of  limitation,  such  article  is  exempt  from  duty,  irrespective  of 
the  condition  in  which  it  may  be  imported,  if  retaining  its  commercial  desig- 
nation.—T.  D.  21857   (G.  A.  4613). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Repugnant  Tariff  Provisions — Epsom  Salts  or  Sulphate  of  Magnesia. — 

Where  an  article  is  enumerated  in  both  the  free  list  and  the  dutiable  list  of  a 
tariff  act,  and  the  conflict  is  irreconcilable,  the  provision  last  in  order  must 
prevail,  as  the  latest  expression  of  legislative  intent,  and  the  earlier  one 
deemed  to  be  abrogated  to  the  extent  of  the  repugnance.  Accordingly,  Epsom 
salts  or  sulphate  of  magnesia,  being  eo  nomine  provided  for  in  the  tariff  act 
of  1894,  both  in  paragraph  24,  at  one-fifth  of  1  cent  per  pound,  and  in  para- 
graph 542,  as  free  of  duty,  is  exempt  from  duty  under  the  latter  provision, 
which  is  held  to  control.  Powers  v.  Barney  (5  Blatch.,  202),  In  re  Graef  (G. 
A.  325),  In  re  Balfour  (G.  A.  452G),  and  decisions  of  the  circuit  court  of 
appeals  for  the  second  circuit,  in  U.  S.  v.  Merck,  November  16,  1899  (no 
opinion),  affirming  U.  S.  v.  Merck  (91  Fed.  Rep.,  639),  and  In  re  Merck 
(G.  A.  3285),  followed.— T.  D.  21902  (G.  A.  4626). 

887 


DIGEST   OF    CUSTOMS    DECISIONS. 


1913 


1909 


DECISIONS  rM>i:u  sTATi  ri:s  ruioi:  to  the  act  of  18S3. 

PtM-iivian  Hark.  Wluro.  in  section  19  of  tlie  act  of  March  2.  ISGl  (12  Stat., 
ITS),  I'eruvian  bark  is  subjected  to  a  duty,  and  in  section  23  it  is  exempt, 
as  the  two  provisions  are  repugnant  the  last  one  must  prevail,  as  speaking 
the  linal  and  latest  intent  of  the  lawmakers. — Powers  v.  Barney  (5  Blatchf., 
202),  19  Fed.  Cas.,  1234. 

;J8  7.  Acids:  .\cetic  or  pyroligiieous,  arsenic  or  arsenious,  carbolic, 
chromic,  ttuoric,  hydrotluoric,  hydrochloric  or  muriatic,  nitric,  phosphoric, 
phthalic,  prussic,  silicic,  suli)iiuric  or  oil  of  vitriol  and  valerianic. 

1.  Acids:  Acetic  or  pyrolij:neous  acid,  not  exceeding  the  specific  gravity 
of  one  and  forty-seven  one-thousandths,  three-fourths  of  1  cent  per 
pound  ;  exceeding  the  specific  gravity  of  one  and  forty-seven  one-thou- 
sandths, 2  cents  per  pound;  *  *  *  chromic  acid,  2  cents  per  pound; 
*  *  *  sulphuric  acid  or  oil  of  vitriol  not  specially  provided  for  in  this 
.section,  one-fourth  of  1  cent  per  pound  ;     *     *     *, 

482.  Acids:  Ar.senic  or  arseiiidus.  benzoic,  carbolic,  fluoric,  hydro- 
chloric or  nuiriatic.  nitric,  phosphoric,  phthalic,  picric,  or  nitropicric, 
prussic,  silicic,  and  valeranic. 

GST.  Sulphuric  acid  wbi<h  at  the  temperature  of  sixty  degrees  Fahren- 
heit does  not  exceed  the  specific  gravity  of  one  and , three  hundred  and 
eighty  one-thousandths,  for  use  in  manufacturing  superphosphate  of  lime 
or  artificial  manures  of  any  kind,  or  for  any  agricultural  purposes: 
Provided,  That  upon  all  .sulphuric  acid  imported  from  any  country, 
wlu'ther  indi'pendent  or  a  dejiendency,  which  imposes  a  duty  upon  sul- 
phuric acid  iinpoi'ted  into  such  country  from  the  United  States,  there 
,  shall  be  levied  and  collected  a  duty  of  one-fourth  of  1  cent  per  pound. 

1.  .\cids:  Acetic  or  pyroligneous  acid,  not  exceeding  the  specific  gravity 
of  one  and  forty-seven  one-thousandths,  three-fourths  of  1  cent  per 
pound;  exceeding  the  specific  gravity  of  one  and  forty-seven  one-thou- 
sandths, 2  cents  per  pound;  chromic  acid,  3  cents  per  pound;  sulphuric 
acid  or  oil  of  vitriol  not  specially  provided  for  in  this  Act,  one-fourth  of 
1  cent  per  pound. 

464.  Acids:  Arsenic  or  arsenious,  benzoic,  carbolic,  fluoric,  hydro- 
chloric or  muriatic,  nitric,  *  *  *  phosphoric,  phthalic,  picric  or 
nitropicric,  prussic,  silicic,  and  valerianic. 

6T5.  Suli)huric  acid  which  at  the  temperature  of  sixty  degrees  Fahren- 
heit does  not  exceed  the  specific  gravity  of  one  and  three  hundred  and 
eighty  thousandths,  for  use  in  manufacturing  superphosphate  of  lime 
or  artificial  manures  of  any  kind,  or  for  any  agricultural  purposes: 
Provided.  That  upon  all  sulphuric  acid  imported  from  any  country, 
whether  in(le|)endent  or  a  deiiendency,  which  imposes  a  duty  upon  sul- 
phuric acid  imported  into  such  country  from  the  United  States,  there 
shall  be  levietl  and  collected  a  duty  of  one-fourth  of  1  cent  per  pound. 

1.  Acetic  or  pyroligneous  acid,  20  per  centum  ad  valorem. 

3.  Chromic  acid.  4  cents  per  pound. 

G43.  Sulphuric  acid:  Provided,  That  upon  sulphuric  acid  imported 
from  any  country,  whether  independent  or  a  dependency,  which  imposes 
a  duty  upon  sulphuric  acid  exported  from  the  United  States,  there  shall 
be  levied  and  collected  the  rate  of  duty  existing  prior  to  the  passage  of 
this  Act. 

363.  .\cids  used  for  medicinal,  chemical,  or  manufacturing  purposes, 
not  specially  provided  for  in  this  Act. 

1.  Acetic  or  pyroligneous  acid,  not  exceeding  tlie  specific  gravity  of 
one  and  forty-seven  one-thousandths,  1*  cents  per  pound ;  exceeding  the 
spe.ific  gravity  of  one  and  forty-seven  one-thousandths,  4  cents  per  pound. 

3.  Chromic  acid.  0  cents  per  pound. 

5.  Sulphuric  acid  or  oil  of  vitriol,  not  otherwise  specially  provided  for, 
one-foui-th  of  1  cent  per  pound. 

4T3.  Acids  used  for  medicinal,  chemical,  or  manufacturing  purposes,  not 
esi)ecially  provided  for  in  this  Act. 

T28.  Sulphuric  acid  which  at  the  temperature  of  sixty  degrees  Fahren- 
heit does  not  exceed  the  specific  gravity  of  one  and  three  hundred  and 
eighty  thousandths,  for  use  in  manufacturing  superphosphate  of  lime  or 
artificial  manures  of  any  kind,  or  for  any  agricultural  purposes. 


1897 


1894 


1890 


FEEE   LIST.  889 

12.  Acid,  acetic,  acetous,  or  pyroligenous  acid,  not  exceeding  the  specific 
gravity  of  one  and  forty-seven  one-thousandths,  2  cents  per  pound;  ex- 
ceeding the  specific  gravity  of  one  and  forty-seven  one-thousandths,  10 
1883  {  cents  per  pound. 

47.  Chromic  acid,  15  per  centum  ad  valorem. 

594.  Acids  used  for  medicinal,  chemical,  or  manufacturing  purposes, 
not  specially  enumerated  or  provided  for  in  this  Act. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Cresylic  Acid  not  dutiable  as  coal-tar  preparation  under  paragraph  21  of 
the  tariff  act  of  October  3,  1913,  but  is  free  of  duty  as  carbolic  acid  under 
paragraph  387  or  as  a  cre.sol  under  paragraph  452  of  the  said  act. — Dept.  Order 
(T.  D.  35667). 

Nitric  Acid  Containing  Sulphuric  Acid. — Nitric  acid  containing  about  3 
per  cent  in  value  of  sulphuric  acid,  which  latter,  according  to  the  uncontradicted 
testimony  in  the  case,  is  added  solely  for  the  purpose  of  preventing  the  nitric 
acid  from  attacking  the  metal  of  the  tank  cars  in  which  it  was  shipped,  does 
not  become  a  chemical  mixture  within  the  meaning  of  that  term  as  used  in 
paragraph  5,  but  is  free  as  nitric  acid  under  paragraph  387. — T.  D.  36000  (G.  A. 
7828). 

Phthalic  Acid  Anhydride,  which  is  not  technically  an  acid,  but  which  is 
commercially  known  as  phthalic  acid,  and  which,  as  such,  was  held  free  of  duty 
in  the  case  of  Heller  &  Merz  Co.  v.  U.  S.  (124  Fed.,  299)  under  the  act  of  1890, 
and  in  the  case  of  Heller  &  Merz  Co.  et  al..  G.  A.  4824  (T.  D.  22664)  under  the 
act  of  1897,  the  language  of  the  act  of  1909  being  substantially  the  same,  was 
not  made  dutiable  at  15  per  cent  under  the  new  provision  for  "  all  other  acid 
anhydrides  not  specially  provided  for  "  in  paragraph  1,  act  of  1913,  but  remains 
free  as  phthalic  acid  under  paragraph  3S7  of  said  act.— T.  D.  35914  (G.  A.  7819). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Phosphorus  Pento.xide. — In  the  absence  of  language  in  the  act  of  1909  dis- 
tinguishing acids  from  anhydrides  for  purposes  of  classification  thereunder,  the 
phosphorus  pentoxide  here  involved,  known  as  phosphoric  anhydride  or  phos- 
phoric acid,  anhydrous,  is  entitled  to  free  entry  as  phosphoric  acid  under  para- 
graph 482.— T.  D.  35190  (G.  A.  7695). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Phthalic  Acid  or  Anhydride,  a  product  of  coal  tar  used  in  making  the 
phthalein  series  of  dyes,  is  exempt  from  duty  under  the  provision  for  phthalic 
acid  ill  paragraph  464.— T.  D.  22664  (G.  A.  4824). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Crude  Carbolic  Acid,  designed  for  use  in  the  manufacture  of  acids  employed 
in  the  manufacture  of  disinfectants  and  some  kinds  of  soap,  is  free  as  an  acid 
and  not  dutiable  as  a  preparation  of  coal  tar.  T.  D.  17346  (G.  A.  3566)  re- 
versed.— In  re  Schulze,  94  Fed.  Rep.,  820. 

Crude  carbolic  acid  used  for  manufacturing  purposes,  the  first  product  of  the 
distillation  of  coal  tar,  containing  in  addition  to  carbolic  acid  many  combina- 
tions of  basic  oils  and  bitumens,  although  not  chemically  an  acid  used  for  manu- 
facturing purposes,  is  free  as  an  acid  and  not  dutiable  as  a  preparation  of  coal 
tar  or  an  oil.— Schoellkopf,  Hartford  &  Maclagan  v.  U.  S.  (C.  C),  94  Fed. 
Rep.,  640. 

Phthalic  Anhydride  or  Phthalic  Acid,  Anhydrous,  is  dutiable  as  a  coal- 
tar  preparation  not  a  color  or  dye  and  is  not  free  as  an  acid. — T.  D.  14822 
(G.  A.  2505)  ;  T.  D.  18311   (G.  A.  3952). 


890  DIGEST   OF   CUSTOMS   DECISIONS. 

1913  3S8,   Aconite. 

1909  483.  Acouite. 

1897  4G5.  Acouite. 

1894  304.  Aconite. 

1890  474.  Acouite. 

1883  497.  Acouite. 

1913  389.  Acorns,  raw,  dried  or  undriod,  but  unground. 

1909  484.  Acorns,  raw,  dried  or  undried,  but  unground. 

1897  4GG.  Acorns,  raw,  dried  or  uudried,  but  unground. 

1894  3G5.  Acorns,  raw,  dried  or  undried,  but  unground. 

1890  475.  Acorns,  raw.  dried  or  undried,  but  unground. 

1883  290.  Acorns,     *     *     *     raw     *     *     ♦     2  ceuts  per  pound. 

1913  390.  Agates,  unmanufactured. 

1909  485.  Agates,  uniuanufactured. 

1897  467.  .\gates,   unmanufactured. 

1894  306.  .\gates,  unmanufactured. 

1890  476.  Agates,  unmanufactured. 

1883  590.  Agates,  unmanufactured. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Agate  Cabinet  Specimens. — Pieces  of  agate  and  onyx  adapted  for  use  as 
cabinet  specimens  are  free  of  duty  as  agates,  unmanufactured.— T.  D.  23432 
(G.  A.  5053). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Agate  Cabinet  Specimens. — Pieces  of  agate  Invoiced  as  cabinet  stones,  un- 
mounted, rectangular  in  sbape  and  faced  and  polished,  designed  for  use  as 
mineralogical  specimens,  are  free  as  agates,  unmanufactured.  U.  S.  v.  Habu 
(C.  C),  91  Fed.  Hep.,  755,  affirming  T.  D.  18872  (G.  A.  4069). 

39  1.  Agricultural  implements:  Plows,  tooth  and  disk  harrows,  head- 
ers, harvesters,  reapers,  agricultural  drills  and  planters,  mowers,  horse- 
._.„  rakes,  cultivators,  thrashing  machines,  cotton  gins,  machinery  for  use  in 
the  manufacture  of  sugar,  wagons  and  carts,  and  all  other  agricultural 
implements  of  any  kind  and  description,  whether  specifically  mentioned 
herein  or  not,  whether  in  whole  or  in  parts,  including  repair  parts. 

476.  Plows,  tooth  and  disk  harrows,  harvesters,  reapers,  agricultural 
drills  and  planters,  mowers,  horserakes,  cultivators,  thrashing  machines, 
----  and  cotton  gins,  15  per  centum  ad  valorem:  Provided,  That  :uiy  of  the 
foregoing,  when  imported  from  any  country,  dependency,  province,  or 
colony  which  imposes  no  tax  or  duty  on  like  articles  imported  from  the 
United  States,  shall  be  imported  free  of  duty. 

400.  Plows,  tooth  and  disk  harrows,  harvesters,  reapers,  agricultural 
1897    drills  and  planters,  mowers,  horserakes,  cultivators,  thrashing  machines 
and  cotton  gins,  20  per  centum  ad  valorem. 

591.  Plows,  tooth  and  disk  harrows,  harvesters,  reapers,  agricultural 
drills  and  planters,  mowers,  horserakes,  cultivators,  thrashing  machines 
and  cotton  gins  (free)  :  Provided,  That  all  articles  mentioned  in  this 
paragraph  if  imported  from  a  country  which  lays  an  import  duty  on  like 
articles  imiiorted  from  the  United  States  shall  be  subject  to  the  duties 
existing  prior  to  the  passage  of  this  Act. 


1894 


FKEE   LIST.  891 

237.  *  *  *  And  provided  fnrther.  That  all  machinery  purchased 
abroad  and  erected  in  a  l^eet-sugar  factory  and  used  in  the  production  of 
raw  sugar  in  tlie  United  States  from  beets  produced  therein  shall  be 
admitted  duty  free  until  the  first  day  of  July,  eighteen  hundred  and 
ninety-two :  Provided,  That  any  duty  collected  on  any  of  the  above- 
described  machinery  purchased  abroad  and  imported  into  the  United 
States  for  the  uses  above  indicated  since  January  first,  eighteen  hundred 
and  ninety,  shall  be  refunded. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Beet-Knife  Sharpeners. 

"Feaises" — Sugar-Manufacturing  Machinery  Free. — "  Fraises" — the  abrad- 
ing parts  of  machines  which  sharpen  the  knives  of  beet-cutting  machines — be- 
ing shown  to  be  indispensable  to  the  operation  of  the  sharpening  machines  and 
used  exclusively  for  that  purpose,  the  cutting  machines  being  shown  to  be  indis- 
pensable to  the  operation  of  a  beet-sugar  factory,  are  entitled  to  free  entry 
imder  paragraph  391  as  "  machinery  for  use  in  the  manufacture  of  sugar  and 
all  other  agricultural  implements  of  any  kind  and  description,  whether  specifi- 
cally mentioi)ed  herein  or  not,  whether  in  whole  or  in  parts,  including  repair 
parts." 

Construction. — The  phrase  "  whether  in  whole  or  in  parts  "  relates  not  only 
to  "  all  other  agricultural  implements  "  but  also  to  the  articles,  appliances,  or 
machines  antecedently  enumerated. — U.  S.  v.  American  Express  Co.  (Ct.  Cust. 
Appls.),  T.  D.  36124;   (G.  A.  7687)  T.  D.  35111  aflirmed. 

Circular  steel  files  known  as  "  fraises,"  used  exclusively  to  sharpen  the  knives 
or  blades  of  beet-slicing  machines  which  are  employed  in  the  manufacture  of 
beet  sugar,  are  properly  entitled  to  free  entry  as  parts  of  "  machinery  for  use  in 
the  manufacture  of  sugar  "  within  the  meaning  of  paragraph  391,  as  claimed, 
rather  than  dutiable  as  manufactures  of  metal  under  paragraph  167,  as  classi- 
fied by  the  collector.— T.  D.  35141  (G.  A.  7687)  ;  aflirmed  by  T.  D.  36124  (Ct. 
Cust.  Appls.),  supra. 

Castings  of  Malleable  Iron,  constructed  and  designed  solely  for  use  as  parts 
of  agricultural  implements,  some  ready  for  such  use  as  imported,  the  others 
requiring  but  minor  finishing  processes  to  be  applied  thereto  to  make  them  so 
available,  are  properly  classifiable  under  paragraph  391  as  parts  of  agricultural 
implements,  as  claimed,  rather  than  under  paragraph  125  as  castings  of  malle- 
able iron,  as  assessed.— T.  D.  35246  (G.  A.  7702). 

Corn  Mills  for  grinding  corn  to  be  fed  to  poultry  and  other  live  stock  are  not 
agricultural  implemeuts,  and  hence  not  entitled  to  free  entry  under  paragraph 
391.— T.  D.  36976  (G.  A.  8020). 

Pruning  Shears. — Shears  used  exclusively  for  pruning  vineyards  and  orchards 
come  within  the  rule  of  United  States  v.  Boker  &  Co.  (6  Ct.  Cust.  Appls.,  243; 
T.  D.  35472).  They  and  their  parts  are  admissible  free  of  duty  as  agricultural 
implements  and  parts  under  paragraph  391.  They  are  not  dutiable  as  "  shears  " 
under  paragraph  128 ;  and  bolts  and  nuts  for  them  are  not  dutiable  as  bolts  and 
nuts  under  paragraph  123. — U.  S.  v.  Duncommun  Hardware  Co.  (Ct.  Cust. 
Appls.),  T.  D.  36904;  (G.  A.  7876)  T.  D.  36251  affirmed. 

Sheep  Shears. — The  classification  of  "  shears  "  under  paragraph  128  and 
"  agricultural  implemeuts  "  under  paragraph  391,  means  that  all  shears  chiefly 
used  for  agricultural  purposes  are  classifiable  imder  paragraph  391,  and  other 
shears  under  paragraph  128. 

"  Sheep  shears,  specially  designed  for  shearing  sheep "  and  shown  to  be 
exclusively  used  for  that  purpose  are  free  of  duty  as  "  agricultural  implements." 


892  DIGEST   OF   CUSTOMS   DECISIONS. 

U.  S.  r.  Boker  &  Co.  (G  Ot.  Cust.  Aitpls..  2-13;  T.  D.  35472).— U.  S.  v.  Irwin  &  Co. 
fCt.  Cust.  Api»ls.),  T.  D.  30!)0G;   (G.  A.  TSTT)  T.  D.  3G252  affirmed. 

Shovels. — LouK-handleil,  round-point  i)olislied  shovels  and  D-liandled  square- 
ixiiut  polished  shovels  are  shown  by  the  evidence  to  be  chietly  used  by  farmers 
for  agricultural  purposes.  They  are  admissible  free  of  duty  as  agricultural 
implements  (par.  391).  and  not  dutiable  as  metal  articles  (par.  167).— Tower  v. 
U.  S.  (Ct.  Cust.  Api)Is.),  T.  D.  3G'JS1 ;  (G.  A.  7943)  T.  D.  365S6  reversed. 

Sugar  Maiiiifactiiriiig  Machinery.— The  language,  "machinery  for  use  in  the 
maiuifacture  of  sugar,"  paragraph  391.  refers  to  the  chief  use  made  of  such 
machinery  when  iniiuirted,  and  not  to  the  use  made  of  a  particular  importation. 
*  Two  centrifugal  nKMhlncs  nnd  :i  puuip  and  lank  for  use  in  connection  with 
them  were  imi)ortcd  lor  use  in  the  nianuracturc  ol'  sugar,  and  are  being  actually 
so  used.  It  was  shown,  however,  that  about  90  per  cent  of  such  machines  are 
u.sed  otherwise.  Tliey  are  dutiable  und(>r  the  residuary  provision  for  manu- 
factures of  metal,  paragraph  1(J7.  and  not  admissible  free  of  duty  as  machin- 
ery for  use  in  the  manufacture  of  sugar,  i)aragraph  391. — Brown  &  Co.  v.  U.  S. 
(Ct.  Cust.  Appls.),  T.  D.  3G871;  Ah.  SOr.K)  affirmed. 

A  machine  used  to  convert  crystalline  into  amorphous  sugar  for  making  choco- 
late is  not  adnussible  free  of  duty  as  "  machinery  for  use  in  the  manufacture  of 
bugar  "  under  paragraph  391,  but  dutiable  as  a  manufacture  of  metal  not  spe- 
cially provided  for  under  paragi-aph  1(57.  It  is  a  machine  for  use  in  the  manu- 
facture of  chocolate  rather  than  sugar.  Whether  or  not  it  would  be  admissible 
free  of  duty  if  used  in  this  country  for  manufacturing  amorphous  sugar  directly 
from  cane  or  beet  juice  and  if  amorphous  sugar  were  in  ordinary  use  in  this 
country  is  not  decided. 

Proof  that  a  machine  actually  used  in  making  chocolate  is  susceptible  of  being 
used  in  making  sugar  would  not  be  sufficient  to  make  it  classifiable  under  para- 
graph 391  as  "  machinery  for  use  in  the  manufacture  of  sugar." — Downing  &  Co. 
V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36802 ;  (G.  A.  7925)  T.  D.  36528  affirmed. 

Rake  Heads,  classified  as  manufactures  of  metal  under  paragraph  167,  were 
held  entitled  to  free  entry  as  parts  of  agricultural  implements  (par.  391).— Ab. 
37178. 

Rakes. 

Agricultural  Implemknt — Definition. — An  agricultural  implement  serves 
some  purijose  in  the  production  of  food  from  the  soil  or  in  the  raising  of  domes- 
tic aninuds  thereon.  U.  S.  v.  Boker  &  Co.  (6  Ct.  Cust.  Appls.,  — ;  T.  D.  35472) 
followed. 

L.\wN  Rakes. — Iron  lawn  i-akcs  with  wooden  handles,  cliietly,  if  not  exclu- 
sively, used  for  raking  lawns,  either  to  clear  them  of  leaves  or  other  rubbish  or 
to  gather  up  the  cut  grass  left  by  a  lawn  mower,  serve  no  agricultural  purpose 
and  are  not  adnussible  free  under  i>aragraph  391.  They  are  dutiable  under 
paragraph  1G7  as  a  manufacture  in  chief  value  of  metal.  Ab.  .37178  di.scussed. — 
U.  S.  V.  Tower  (Ct.  Cust.  Appls.),  T.  D.  36199;  G.  A.  Ab.  38713  reversed. 

Scytlies  used  for  cutting  grass  and  sickles  for  cutting  weeds,  corn,  etc.,  classi- 
lietl  under  i)aragrai»h  1(57,  were  held  free  of  duty  as  agricultural  implements 
(par.  391).— Ab.  37544. 

Spades  and  Shovels. — Spades  are  free  of  duty  as  agricultural  implements; 
shovels  are  dutiable  at  20  per  cent  ad  valorem  under  paragraph  167. — Dept. 
Order   (T.  D.  35G43). 

Sugar-Making'  Macliiiici-y,  even  though  installed  in  a  sugar-making  plant, 
if  ideiilical  with  machinery  u.sed  chielly  for  purposes  other  than  the  manu- 
facture of  sugar,  not  entitled  to  free  entry  under  paragraph  391  as  machinery 


FREE    LIST,  893 

for  use  in  the  manufacture  of  susar,  but  dutiable  at  the  rate  of  20  per  cent 
ad  valorem  as  a  manufacture  of  metal  under  paragraph  167. — Dept.  Order 
(T.  D.  35516). 

DECISIONS   UNDER  THE  ACT   OF   1909. 

Hay  Loader. — There  is  here  shown  no  well-known,  ^('neral,  definite,  estab- 
lished, and  uniform  meaning  to  the  term  "  harvesters  "  among  trade  dealers 
of  such  implements,  and  still  less  is  there  here  shown  a  meaning  that  would 
make  it  exclude  the  hay  loader.— Ab.  327.54  (T.  D.  33578). 

Hay  loaders  properly  dutiable  as  harvesters  at  the  rate  of  15  per  cent  ad 
valorem  under  paragraph  476.— Dept.  Order    (T.  D.  32924). 

I/avpn  Mowers. — A  lawn  mower  is  more  aptly  described  as  "  mowers  "  under 
paragraph  476  than  as  manufactured  articles  of  metal  not  specially  provided 
for  under  paragraph  199.  The  term  "mowers"  is  used  in  the  act  to  designate 
the  implement  u.sed  by  gardeners,  as  well  as  the  large  machine  used  by  grain 
harvesters.— T.  D.  31615  (G.  A.  7224). 

Steam-Plow  Equipments,  consisting  of  engines,  plows,  cultivators,  harrows, 
etc..  not  classifiable  as  entireties,  but  as  separate  parts. — Dept.  Order  (T.  D. 
82709). 

Stewart  Sheaf  Loader. — In  use  it  is  drawn  through  the  harvest  fields 
behind  the  mower  or  self-.binder,  gathers  the  grain  from  the  ground,  and  loads 
it  into  the  wagon.  The  machine  is  used  only  in  harvesting,  and  it  is  a 
harvester  as  that  term  would  be  generally  understood. — Ab.  32387  (T.  D.  33433). 

DECISIONS   UNDER  THE   ACT  OF   1897. 

Plows. — Parts  of  plows  are  not  dutiable  as  "  plows  "  under  paragraph  460. — 
T.  D.  24153  (G.  A.  5255). 

Steam-Plow  3Iachinery,  consisting  of  engines  and  tackle  for  operating 
steam  plows,  is  not  classifiable  as  "  plows "  under  paragraph  460,  but  is 
dutiable  under  paragraph  193  as  manufactures  of  metal  at  45  per  cent  ad 
valorem. 

It  seems,  however,  that  plows  operated  by  such  machinery  are  properly 
dutiable  at  20  per  cent  ad  valorem  as  "plows"  under  paragraph  460. — T.  D. 
23818   (G.  A.  5165). 


1913         392.  Albumen,  not  specially  provided  for  in  this  section. 
1909 


2.57.  *     *     *;  albumen,     *     *     *     blood,  3  cents  per  pound; 
486.  Albumen,  not  specially  provided  for  in  this  section. 


1897 


245    *     *     * .  albumen,     *     *     *     blood,  3  cents  per  pound ; 
468.  Albumen,  not  specially  provided  for. 


1894  367.  Albumen. 
1890  477.  Albumen. 
1883         496.  Albumen,  in  any  form  or  condition.     *     *     * 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Albulactin  is  made  from  skim  milk,  from  \\hich,  through  a  chemical  process, 
the  lac  albumen  and  casein  are  separated.  The  lac  albumen  thus  obtained  is 
the  commodity  here  under  consideration.  There  is  no  doubt  that  the  com- 
modity is  milk  albumen,  and,  as  such  albumen  not  specially  provided  for,  is 
free  of  duty  under  paragraph  486.— Ab.  26307  (T.  D.  31813). 


894  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS   UNDER  THE  ACT  OF  1897. 

Blood  AlbuiiKMi  (listinpuisluvl  from  dried  blood  find  dutiable  at  3  cents  per 
pound  und.-r  i):irM.L'r:iph  245.— T.  D.  21379  (G.  A.  4485). 

AlbuiiuMi,  Liciuid,  derived  from  blood,  dutiiible  as  blood  albumen  under 
paraj.'rjiph  245.— T.  D.  21112  (G.  A.  4432). 

Milk  Albumen  held  to  be  free  of  duty  under  paragraph  468  as  "  albumen,  not 
specially  provided  for."  Merchants'  Despatch  Transportation  Co.  v.  U.  S. 
(121  Fed.  Rep..  443)  followed;  G.  A.  4340  (T.  D.  20614)  reversed.— T.  D.  24565 
(G.  A.  5377). 

Soson — Albumen. — Soson,  a  fine  yellowish  powder,  containing  over  98  per 
cent  of  albumen  on  a  dry  basis,  hold  to  be  free  of  duty  under  the  provision  for 
"  albumen,  not  specially  provided  for,"  in  paragi'aph  468. — T.  D.  23855  (G.  A. 
5174). 

Tropon — Albumen. — The  articre  known  as  tropon.  designed  to  be  mixed  with 
certain  foods,  held  to  be  blood  albumen,  and  dutiable  as  such  under  paragraph 
245,  and  is  not  free  of  duty  under  paragraph  468.— T.  D.  21920  (G.  A.  4633). 

1913  ;Jf);}.   .Vlcohol.  methyl  or  wood. 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Wood  Alcohol. — Methyl  or  wood  alcohol  dutiable  as  an  unenuraerated  manu- 
factured article  at  20  per  cent  ad  valorem  under  section  6. — Dept.  Order  (T.  D. 
22311). 

1913        394.  Alizarin,  natural  or  synthetic,  and  dyes  obtained  from  alizarin, 
anthracene,  and  carbazol. 


1909 


487.  Alizarin,  natural  or  artificial,  and  dyes  derived  from  alizarin  or 
from  anthracln. 


1897        '*^^'  '^l'^'^^'"'"'  natural  or  artificial,  and  dyes  derived  from  alizarin  or 
from  anthracin. 

1894        368.  Alizarin,  and  alizarin  colors  or  dyes,  natural  or  artificial. 

1890        ^^^"  -'^''^'^'''"6,  natural  or  artificial,  and  dyes  commercially  known  as 
Alizarine  yellow,  Alizarine  orange.  Alizarine  green,  Alizarine  blue. 

1883         595.  Alizarine,  natural  or  artificial. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Hydron  Blue. — Carbazol  is  a  chemical  compound  distinct  from  anthracin, 
having  a  different  chemical  formula,  and  it  is  used  to  produce  different  dyes 
from  those  derived  from  anthracin.  The  fact  that  carbazol  is  found  in  associa- 
tion with  anthracin  does  not  leave  it  open  to  say  that  a  product  derived  solely 
from  carbazol,  not  including  anthracin,  is  derived  from  anthracin.  The  dyes 
here  are  a  product  of  coal  tar,  some  elements  being  eliminated,  but  none  added, 
to  produce  carbazol.  They  were  dutiable  at  30  per  cent  ad  valorem  under  para- 
graph 15.— Casselia  Color  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33391;  (G.  A. 
7369)  T.  D.  32559  affirmed. 


FKEE   LIST.  895 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Artificial  Alizarin. — The  term  "artificial  alizarin"  lias  acquired  in  the  his- 
torical literature  on  the  subject,  among  scientists,  and  in  the  discussion  by  the 
courts  a  definite,  fixed  meaning,  by  which  it  is  limited  to  such  dyestuffs  as  are 
derived  from  anthracin ;  and  the  expression  '*  artificial  alizarin  colors  or  dyes  " 
has  no  larger  meaning  than  "  artificial  alizarin,"  but  the  terms  are  synonymous. 
The  term  "  derived  "  in  paragraph  469  is  to  be  understood  in  its  commonly 
received  and  popular  sense,  and  hence  to  mean  produced  from  anthracin.  In  re 
Farbenfabrilven  of  Elberfeld  Co.  v.  U.  S.  and  Pickhardt  et  al.  v.  U.  S.  (102 
Fed.  Rep.,  603).— T.  D.  22663  (G.  A.  4823). 

Cibanon  Brown  was  classified  as  a  coal-tar  color  under  paragraph  15.  It 
was  claimed  to  be  free  of  duty  as  a  dye  derived  from  alizarin  or  anthracin 
(par.  469).    Protest  sustained.— Ab.  23781  (T.  D.  30828). 

Dyes  Derived  from  Alizarin  or  from  Anthracin. — The  provisions  of  para- 
graph 469  are  descriptive  and  not  subject  to  the  rule  of  "  commercial  designa- 
tion." They  are  limited  to  alizarin  and  dyes  derived  therefrom  or  from  anthra- 
cin. The  words  "  derived  from  "  are  to  be  interpreted  according  to  their  ordi- 
nary or  commonly  accepted  meaning,  namely,  "  made  or  prepared  from,"  "  pro- 
duced from,"  or  "  obtained  from." 

So-called  alizarin  blacks,  alizarin  browns,  or  anthragallol,  and  coeruleins,  in 
question  here,  are  not  derived  from  alizarin  or  from  anthracin,  but  are  dutiable 
at  30  per  cent  ad  valorem  under  paragraph  15.  Certain  "  alizarin  green  "  and 
'•  alizarin  green  S,  paste,"  are  derived  from  alizarin  and  are  exempt  from  duty 
under  paragraph  469.— T.  D.  20728  (G.  A.  4360). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Alizarin  Colors  (Lakes). — The  class  of  alizarin  colors  known  as  lakes,  be- 
ing specially  provided  for  in  paragraph  368  as  "  alizarin  colors,"  is  thereby  re- 
moved from  paragraph  48,  covering  "  lakes  not  specially  provided  for,"  and  is 
free  of  duty,  accordingly,  under  said  paragraph  368.  In  re  Downing  (G.  A. 
3437)  and  Keppelmann  v.  U.  S.  (116  Fed.  Rep.,  777)  followed;  compare  In  re 
Mayer  (G.  A.  4497).— T.  D.  24018  (G.  A.  5215). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Alizarin  Black. — The  article  imported  since  1891  and  commercially  known 
as  "  alizarin  black,"  but  more  particularly  known  as  alizarin  black  4  B,  to 
distinguish  it  from  the  article  theretofore  and  still  imported  and  known  as 
"  alizarin  black,"  both  being  products  of  coal  tar  and  dyes  having  similar 
properties,  but  somewhat  different  in  chemical  composition,  are  free  and  not 
dutiable  as  a  coal-tar  color  or  dye  not  specially  provided  for. — Matheson  &  Co.  v. 
U.  S.  (C.  C),  90  Fed  Rep.,  275. 

Alizarin  Blue  of  a  new  form  not  known  at  the  time  of  the  passage  of  this 
act  is  nevertheless  dutiable  as  such  and  not  as  a  coal-tar  color. — Sehlbach  v. 
U.  S.  (84  Fed  Rep.,  157),  affirmed;  U.  S.  v.  Sehlbach  (C.  C.  A.),  90  Fed.  Rep., 
798. 

Alizarin  or  Alizarin  Yellow. — The  substance  which  responds  to  the  ali- 
zarin tests  and  which  is  commercially  known  and  dealt  in  as  alizarin  or 
alizarin  yellow  is  free  and  is  not  dutiable  as  coal-tar  colors. — Selbach  v.  U.  S. 
(C.  C),  78  Fed.  Rep.,  803. 

1913         395.  Ammonia,  sulphate  of,  perchlorate  of,  and  nitrate  of. 
1909         490.  Ammonia,  sulphate  of. 


896  DIGEST   OF   CUSTOMS   DECISIONS. 


1897 
1894 
1890 


f).  *  *  *  AiiiiiKiiiia,  *  ♦  *  suliili.-ito  of,  throo-toiitlis  of  1  cent 
per  poiiiul. 

Si.  *  *  *  AiiiiiKiiiia,  *  *  *  sul|ili:itt'  of,  20  per  centiiin  ad 
valorcMii. 

10.  *     ♦     ♦     Aiiiiiioiiiii,     *     *     *     ."^ulpliatf  of,  one-half  of  1  cent  per 

pOlllHl. 

1883         37.  Aninionia,  sulphate  of,  L'O  \>vr  (■ciituin  ad  valorem. 

DECISION'S  *UNDEK  THE  ACT  OF  1897. 

Sulphate  of  Aininoiiia  is  dnliahlc  at  tlircc-tcnriis  of  1  cent  per  pound  under 
paraj^rapli  5,  where  it  i.s  .specilicali.v  n.imeil.  and  is  not  free  under  paragraph  5(59 
a.s  a  substance  "  u.si'd  only  for  manure."  Marine  v.  Bartol  (60  Fed.  llep.,  601) 
foilnwiMl.     T.  1>.  L'O.ll.'J  (G.  A.  4324). 

DECISIONS  IJNDEll  THE  ACT  OF  1S90. 

Sulpliate  of  .Atninonia. — Gray  suliihale  of  anunonia  manufactured  from  the 
annnoniacal  licpiors  of  f:as  works  is  dutiable  under  paragraph  10,  and  is  not 
free  under  i)araj;raph  000  as  a  .substance  expressly  used  for  manure.  Marine  v. 
Bartol  (60  Fed.  Rep.,  fWl).— T.  D.  15132  (G.  A.  2658). 


1913 


."ifK).   .\ntinioiiy  ore  and  stil)nite  containini;  antimony,  but  only  as  to 
the  antimony  content. 


173.  *  *  *;  antimony  oi-e.  stibnite  *  *  *  containing  antimony, 
but  not  containing  more  than  10  per  centum  of  lead,  1  cent  per  pound  on 
the  antimony  contents  therein  contained :  Provided,  That  on  all  importa- 
tions of  antimony-bearing  ores  and  matte  containing  antimony  the  duties 
shall  be  estimated  at  the  port  of  entry  and  a  bond  given  in  double  the 
amount  of  such  estimated  duties  for  the  transportation  of  the  ores  by 
common  carriers  bond(Hl  for  the  transj»ortation  of  appraised  or  imap- 
praised  mercliandise  to  properly  e<|uii)ped  sampling  or  smelting  establish- 
ments, whether  designated  as  ixinded  warehouses  or  otherwise.  On  the 
1909  arrival  of  the  ores  at  such  establisliment  they  shall  be  sampled  according 
to  commercial  methods  under  the  supervision  of  Government  oflicers,  who 
shall  be  stationed  at  such  establishment,  and  who  shall  submit  the  sam- 
ples thus  obtained  to  a  Government  assayer,  designated  by  the  Secretary 
of  the  Treasury,  who  shall  make  a  proper  assay  of  the  sample  and  report 
the  result  to  the  proper  customs  olhcers,  and  the  import  entry  shall  be 
liquidated  thereon,  except  in  case  of  ores  that  shall  be  removed  to  a 
bonded  warehouse  to  be  refined  for  exportation  as  provided  by  law,  and 
the  Secretary  of  the  Treasui-y  is  autliori/.ed  to  make  all  necessary  regula- 
tions to  enforce  the  provisions  of  this  jiaragraph ;     *     *     *. 

1897  470.  Antimony  ore,  crude  sulphite  of. 
1894  376.  Antimony  ore.  crude  sulphite  of. 
1890  485.  Antimony  ore,  crude  sulphite  of. 
1883         600.  Antimony  ore,  crude  sulphite  of. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Crude  Sulphite,  classified  as  an  unenumerated  manufacture  under  section  6, 
was  claimed  to  be  free  of  duty  under  paragraph  476  (antimony  ore,  crude  sul- 
phite of).  Protest  sustained,  following  Nauth's  case,  G.  A.  5440  (T.  D. 
24718).— A b.  227S4   (T.  D.  303S2  ) . 

Sulphide  of  Antimony. — The  product  of  antimony  ore  produced  by  remov- 
ing the  gangue  or  slag  l)y  heat  is  the  crudest  form  of  sulphide  of  antimony 
known  to  commeice  and  is  entitled  to  free  entry  under  the  provisions  of  para- 
graph 476.  McKesson  &  Kobbins  v.  U.  S.  (113  Fed.  Rep.,  996)  cited  and  fol- 
lowed; T.  D.  21638  (G.  A.  4564)  reversed.— T.  D.  23691  (G.  A.  5127). 


1913 


FKEE    LTST.  897 

Ground  sulphite  of  antimony  held  to  be  free  of  duty  under  the  provision  of 
paragraph  476  of  the  free  list  for  "  antimony  ore.  crude  sulphite  of."  G.  A.  5163 
(T.  D.  23S16)  reversed.— T.  D.  24718  (G.  A.  5440). 

39  7.  Any  animal  imported  by  a  citizen  of  the  United  States,  specially 
for  breeding  purposes,  shall  be  admitted  free,  whether  intended  to  he 
used  by  the  importer  himself  or  for  sale  for  such  purposes :  PruvMcd, 
That  no  such  animal  shall  be  admitted  free  unless  pure  bred  of  a 
recognized  breed,  and  duly  registered  in  a  book  of  record  recognized 
by  the  Secretary  of  Agriculture  for  that  breed :  And  provided  further, 
That  the  certificate  of  such  record  and  pedigree  of  such  animal  shall 
be  produced  and  subnntted  to  the  Department  of  Agriculture,  duly 
authenticated  by  the  proper  custodian  of  such  book  of  record,  together 
with  an  aflidavit  of  the  owner,  agent,  or  importer  that  the  animal 
imported  is  the  identical  animal  described  in  said  certificate  of  I'ecord 
and  pedigree.  The  Secretary  of  Agricultm-e  may  prescribe  such  regu- 
lations as  may  be  required  for  determining  the  purity  of  breeding  and 
the  identity  of  such  animal  :  .4/;^  provided  fvrther,  That  the  collectors 
of  customs  shall  require  a  certificate  from  the  Department  of  Agricul- 
ture stating  that  such  animal  is  pure  bred  of  a  recognized  breed  and 
duly  registered  in  a  book  of  record  recognized  by  the  Secretary  of 
Agriculture  for  that  breed. 

The  Secretary  of  the  Treasury  may  prescribe  such  additional  regu- 
lations as  may  be  required  for  the  strict  enforcement  of  this  provision. 

Horses,  mules,  and  asses  straying  across  the  boundary  line  into  any 
foreign  country,  or  driven  across  such  boundary  line  by  the  owner  for 
temporary  pasturage  purposes  only,  together  with  their  offspring,  shall 
be  dutiable  unless  brought  back  to  the  United  States  within  six  months, 
in  which  case  they  shall  be  free  of  duty,  under  regulations  to  be  pre- 
scribed by  the  Secretary  of  the  Treasury  :  And  provided  further,  That 
the  provisions  of  this  Act  shall  apply  to  all  such  animals  as  have  been 
imported  and  are  in  quarantine  or  otherwise  in  the  custody  of  customs 
or  other  officers  of  the  United  States  at  the  date  of  the  taking  effect 
of  this  Act. 

492.  Any  animal  imported  by  a  citizen  of  the  United  States  specially 
for  breeding  purposes  shall  be  admitted  free,  whether  intended  to  be 
so  used  by  the  importer  himself,  or  for  sale  for  such  purpose :  Provided, 
That  no  such  animal  shall  be  admitted  free  unless  pure  bred  of  a 
recognized  breed,  and  duly  registered  in  the  book  of  record  established 
for  that  breed:  A)id  provided  further,  That  certificate  of  such  record 
and  of  the  pedigree  of  such  animal  shall  be  produced  and  subnntted 
to  the  customs  officer,  duly  authenticated  by  the  proper  custodian 
of  such  book  of  record,  together  with  the  affidavit  of  the  owner,  agent, 
or  importer  that  such  animal  is  the  identical  animal  described  in  said 
certificate  of  record  and  pedigree:  And  provided  further.  That  the  Sec- 
retary of  Agriculture  shall  determine  and  certify  to  the  Secretary  of 
1909  the  Treasury  what  are  recognized  breeds  and  pure  bred  animals  under 
the  provisions  of  this  paragraph.  The  Secretary  of  the  Treasury  may 
prescribe  such  additional  regulations  :is  m:iy  be  required  for  the  strict 
enforcement  of  this  provision,  (battle,  horses,  sheep,  or  other  domestic 
animals  straying  acro.ss  the  boundary  line  into  any  foreign  coiuitry,  or 
driven  across  such  boundary  line  by  the  owner  for  temporary  pasturage 
purposes  only,  together  with  their  offspring,  may  be  brought  back  to 
the  United  States  within  six  months  free  of  duty,  imder  regulations 
to  be  prescribed  by  the  Secretary  of  the  Treasury  :  And  provided  further. 
That  the  provisions  of  this  Act  shall  apply  to  all  such  animals  as  have 
been  imported  and  are  in  quarantine,  or  otherwise  in  the  custody  of 
customs  or  other  officers  of  the  United  States,  at  the  date  of  the  passage 
of  this  Act. 

473.   [As  amended  by  the  Act  of  March  3,  1903,  32  Stat.,  1023.]     Any 

animal  imported  by  a  citizen  of  the  United  States  specially  for  breed- 

1897     ing  purposes   sliall   be   admitted   free,   whether   intended   to  be  so   used 

by  the  importer  himself  or  for  sale  for  such  purpose :  Provided,   That 

no  such  animal  shall  be  admitted  free  unless  pure  bred  of  a  recognized 

60690°— 18— VOL  1 57 


1897 


S98  DIGEST   OF   CUSTOMS   DECISIONS, 

breed,  niid  duly   ropistered  in  the  books  of  record  established  for  that 

brood  :  And  provided  further,  That  ccrtific:ito  of  such  rorord  and  of 
tlio  podi^Too  of  such  aiiiuial  shall  ho  i)r()du<'od  and  suhinitt»>d  to  the 
customs  t)nkor.  duly  autlioutifatod  by  tlio  propor  custodian  of  such  hook 
of  roconl,  to;;othor  with  tlio  aflidavit  of  tho  owner,  ajront,  or  importer 
that  such  animal  is  the  identical  animal  descrilxHl  in  said  cortificato  of 
record  an<l  podijrroo:  And  provided  further.  That  the  Secretary  of  Afrri- 
culturo  shall  determine  and  certify  to  the  Secretary  of  the  Treasury 
what  are  recoKui/od  broods  and  puro-hred  animals  under  tho  provisions 
adililional  rejrulations  as  may  ho  required  for  the  strict  onforcoment  of 
(tf  this  paragraph.  Tho  So<-rotary  of  tho  Treasury  may  proscribe  such 
this  i)rovision.  Cattle,  liorsos,  slM>op,  or  other  domestic  animals  straying 
across  ilio  boundary  lino  into  any  forei;rn  country,  or  driven  aoro.ss  such 
boundary  line  by  the  owner  for  temporary  pasturape  j)ur[)oses  only,  to- 
frothor  with  their  otTsprinn,  may  l)e  broui^ht  back  to  the  I'liited  States 
within  six  months  free  of  duty,  under  rejrulations  to  bo  prescribed  by 
tlio  Si'crotary  of  the  Treasury:  And  provided  further,  Tliat  the  provisions 
of  this  Act  shall  apply  to  all  such  animals  as  have  been  imi)ortod  and 
are  in  quarantine,  or  otherwise  in  the  custody  of  customs  or  other 
otiicers  of  the  United  States,  at  the  date  of  the  passage  of  this  Act. 

373.  Any  animal  imi)ortod  specially  for  breeding  purposes  shall  be 
admitted  free:  Provided,  That  no  such  animal  shall  be  admitted  free 
iinU'ss  pure  bred  of  a  recognized  breed,  and  duly  registered  in  the  book 
of  record  established  for  that  breed,  and  the  Secretary  of  the  Treasury 
may  proscribe  such  additional  regulations  as  may  be  required  ft»r  the 
1894  sirici  enforcement  of  this  provision.  Cattle,  hor.ses,  sheep,  or  other 
domestic  animals  which  have  strayed  acro.ss  the  boundary  line  into  any 
foreign  country  or  have  been  or  may  be  driven  across  such  boundary 
line  l)y  the  owner  for  pasturage  purposes,  together  with  their  increase, 
may  be  brought  back  to  the  United  States  free  of  duty  under  regulations 
to  be  prescribed  by  the  Secretary  of  the  Treasury. 

4S2.  Any  animal  imported  si)ocially  for  breeding  purposes  shall  be  ad- 
mitted free:  Provided,  That  no  such  animal  shall  be  admitted  free  unless 
pure  bred  of  a  recognized  breed,  and  duly  registered  in  the  book  of 
record  established  for  that  breed:  And  provided  further.  That  certificates 
of  such  record  and  of  the  i)edigree  of  such  animal  shall  bo  jiroduced  and 
1890  submitted  to  tho  customs  ofhcor,  duly  autlionticatod  by  the  proper  custo- 
diaii  of  such  book  of  record,  together  with  the  affidavit  of  the  owner, 
agent,  or  importer,  that  such  animal  is  tho  identical  animal  described  in 
said  certificate  of  record  and  pedigree.  The  Secretary  of  the  Treasury 
may  prescribe  s\ich  additional  regulations  as  may  be  required  for  the 
strict  enforcement  of  this  provision. 

642.  Animals  specially  imported  for  breeding  purposes  shall  be  adniit- 
1883    tod  free  upon  proof  thereof  satisfactory  to  the  Secretary  of  the  Treasury, 
and  under  such  regulations  as  he  may  prescribe;     *     *     *. 

REGULATIONS. 

Tariff  Act  of  October  ii,  1913. — Regulations  under  the  tariff  act  of  August 

5,  1009.  and  other  acts  extended  to  importations  under  the  act  of  October  3, 
I913.— Dept.  Order  (T.  D.  .33768). 

DECISIOXS  UNDER  TIIK  ACT  OF  1009. 

Citizenship  of  Corporation  Importing  Animals  for  Breeding  Purposes. — 

A  corporation  organized  under  State  laws  is  a  citizen  of  the  United  States 
within  the  meaning  of  that  portion  of  paragraph  492  which  provides  that  "  any 
nninial  imported  by  a  citizen  of  the  United  States  specially  for  breeding  pur- 
poses shall  be  admitted  free."— T.  D.  .32776  (G.  A.  7386). 

Domestic  .\nintals  Returned. — The  importer  claims  that  they  should  be 
admitted  free  of  duty  under  the  last  part  of  paragraph  492.  It  is  probably  true 
that  no  work  was  done  with  the  horses,  and  that  they  were  pastured  while  in 
Canada.     The  language  of  the  statute  under  which  the  importer  claims  free 


FREE   LIST.        .  899 

entry  makes  it  necessary  that  the  only  purpose  of  taking  animals  across  the 
line  shall  be  for  temporary  pasturage,  unless  they  had  strayed  across  the 
boundary.  In  either  case  they  may  be  brought  back  within  six  months  free  of 
duty.  The  purpose  with  which  they  were  taken  over  was  to  farm  and  to  use 
them.    The  protest  is  overruled.— Ab.  25193  (T.  D.  31450). 

Halters  and  Blankets,  necessary  for  the  transportation  of  blooded  horses 
duly  certified  and  admitted  under  the  statute  and  regulations  prescribed  by  the 
Secretary  of  the  Treasury  thereunder  for  free  entry,  are  to  be  considered  as 
necessary  equipment  for  the  safe  transportation  of  the  animals  and  are  not  sub- 
ject to  duty.— T.  D.  33054  (G.  A.  7413). 

Horses  Imported  for  Breeding  Purposes — Regulations. — Under  the  last 
part  of  paragraph  492  the  Secretary  of  the  Treasury  promulgated  regulations  as 
contemi)lated  by  the  statute.    They  are  known  as  T.  D.  31147. 

These  regulations  are  reasonable,  and  their  promulgation  is,  we  think,  within 
the  power  given  to  the  Secretary  of  the  Treasury  by  the  statute.  The  affidavit 
required  under  the  first  heading  was  not  produced ;  neither  was  the  certificate 
of  the  Department  of  Agriculture  produced,  as  required  by  the  regulation. 
Some  evidence  was  given  at  the  hearing  which  tended  to  show  that  the  Depart- 
ment of  Agriculture  declined  to  issue  the  required  certificate  upon  application 
by  the  importer.  However  this  may  be,  we  do  not  think  we  have  any  authority 
or  jurisdiction  over  the  Department  of  Agriculture  to  correct  either  neglect  or 
willful  disregard  of  the  implied  requirement  of  the  regulations  that  the  Depart- 
ment of  Agriculture  shall  issue  the  certificate.  We  must  be  governed  in  this 
instance  by  the  record  as  it  is  made  up ;  and  as  it  appears  before  us,  the  regula- 
tions do  not  appear  to  have  been  complied  with.  Hence  the  protest  is  over- 
ruled.—Ab.  30669  (T.  D.  32997). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Animals  Imported  for  Sale, — Certain  registered  horses,  pure  bred  of  a  rec- 
ognized breed,  were  imported  by  a  Canadian  citizen.  They  were  suitable  and 
valuable  for  breeding  purposes,  but  were  not  imported  to  be  so  used  by  the 
importer,  but  for  sale  to  others  for  breeding  purposes.  No  fraud  or  want  of 
good  faith  was  connected  with  the  importation.  Held,  that  said  horses  were 
within  the  provision  for  free  entry  in  paragraph  473  for  "  any  animal  specially 
imported  for  breeding  purposes." — In  re  Page  (C.  C),  T.  D.  25140;  (G.  A. 
5247)  T.  D.  24112  reversed. 
Animals  for  Breeding  Purposes. 

Partner  as  Consignee. — AVhere  imported  animals  of  the  description  named 
in  paragraph  473  have  been  purchased  by  a  partnership  and  on  their  credit,  one 
of  said  partners  may  be  properly  designated  on  the  invoice  as  the  consignee  and 
owner  of  the  merchandise. 

Ultimate  Purchasers. — While  paragraph  473  requires  that  animals  of  the 
kind  there  described  shall  be  imported  only  by  a  citizen  of  the  United  States  in 
order  to  be  free  of  duty,  it  is  immaterial  to  ^^hom  they  may  be  ultimately  sold 
iifter  being  imported,  or  that  they  may  have  been  intended  for  u.se  by  one  not  a 
litizen  of  this  country.— T.  D.  28595  (G.  A.  6689). 

The  word  "  animal,"  as  used  in  paragraph  473,  is  restricted  in  its  application 
to  quadrupeds  such  as  horses,  cattle,  sheep,  swine,  cats,  dogs,  etc.,  and  would 
not  include  fowl. 

Barred  Plymouth  Rock  hens,  imported  for  breeding  purposes,  but  not  shown 
to  be  registered  in  a  book  of  record  established  for  that  breed,  held  dutiable. as 
"  poultry,"  under  paragraph  278,  and  not  free  as  animals  imported  for  breeding 


900  DIGEST   OF   CUSTOMS   DECISIONS. 

IHirposes  under  paragraph  473.  nor  iis  "birds  and  land  and  water  fowls"  under 
paraj^rapb  404.— T.  D.  2.11.32   ((}.  A.  5G19). 

Cattle  in  Mexico  for  Pasturage. — Cattle  driven  across  the  bounilary  line 
from  Texas  into  Mexico  by  the  owner  for  the  purpose  of  temporary  pasturage, 
in  order  to  be  entitled  to  free  entry  under  paragraph  473,  must  be  brought 
back  to  the  Unitetl  States  withiu  six  months  from  the  date  of  exi)ortation. 
U'he  regulations  of  the  Secretary  of  the  Treasury,  moreover,  made  for  the 
enforcement  of  said  paragraph,  must  be  substantially  complied  with  by  the 
imixjrter.— T.  D.  19984  (G.  A.  4249). 

Citizen. — Paragraph  473,  as  amended  by  the  act  of  March  3,  1903  (32  Stat., 
1023;  T.  D.  242G8),  provides  for  the  free  entry,  by  "a  citizen  of  the  United 
States,"  of  animals  imported  for  breeding  purposes.  HchI,  that  to  be  entitled  to 
the  privileges  of  free  entry  under  this  paragraph,  a  person  unist  establish  his 
legal  status  as  a  citizen  of  the  I'nited  States;  and  the  fact  that  an  alien  has 
for  years  been  a  resident,  and  enjoyed  the  privileges  of  citizenship,  in  a 
conmiunity  is  not  sufTicieut  to  meet  the  requirements  of  the  statute. — T.  D. 
30420   (G.  A.  69SS). 

Pedigree — Registration  of  Grandparents. — The  department  regulations 
(T.  D.  21298)  governing  the  importation  of  animals  for  breeding  purposes, 
requiring  that  the  certificate  of  the  pedigree  of  an  animal  shall  show  "  that 
its  sire  and  dam  and  grandsires  and  granddams  were  all  recorded  in  a  book 
of  record  established  for  the  same  breed,"  contemplate  that  the  grandparents 
shall  be  fully  registered.  A  collateral  reference  to  the  grandparents  in  the 
registry  of  the  parents  is  not  sufficient.— T.  D.  25085  (G.  A.  5808). 

In  order  to  entitle  an  animal  to  free  entry  under  paragraph  473,  the  certifi- 
cate of  record  and  of  pedigree  must  be  filed  with  the  customs  officer,  not  later 
than  six  months  from  the  time  of  entry  and  must  show  that  both  grandsires 
and  both  granddams  of  the  animal  imported  are  registered  (G.  A.  4G15  referred 
to).— T.  D.  22G3G   (G.  A.  4815). 

Regulations  of  Secretary  of  the  Treasury — Legality. — In  construing 
paragraph  473,  permitting  the  importation  free  of  duty  of  pure-bred  animals 
imported  specially  for  breeding  i)urposes,  provided  that  a  certificate  of  registry 
and  of  the  pedigree  of  such  animals  shall  be  submitted  to  the  customs  officer, 
and  that  "the  Secretary  of  the  Treasury  may  prescribe  such  additional  regula- 
tions as  may  be  required  for  the  strict  enforcement  of  this  provision,"  Held,  that 
the  requirement  in  the  regulations  of  the  Secretary  of  the  Treasury  that  proof 
should  be  produced  of  the  registry  of  the  grandsires  and  granddams  of  animals 
imported  for  breeding  purposes,  is  not  in  contravention  of  the  statute  and  is 
valid.— Borden  v.  U.  S.  (C.  C),  T.  D.  25300;  (G.  A.  4615)  T.  D.  21850  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1804. 

Canadian-Reared  OfTspring  of  American  Animals. — Mare  with  foal  of  an 
.\merican  stallion  driven  to  Canada  where  colt  was  born  (in  1800).  Colt  kept 
there  and  trained,  etc.,  until  1804  when  it  was  imported  into  the  United  States 
and  assessed  under  paragraph  189.  Claimed  to  he  free  under  this  paragraph 
or  under  paragraph  387.  Held  that  it  is  not  contemplated  by  law  that  the 
increase  of  an  animal  driven  out  of  the  country  and  kept  there  for  purposes 
other  than  pasturage  can  be  kept  there  for  years  and  reared  and  trained  and 
then  be  admitted  free  as  the  increase  of  animals  driven  acro.ss  for  pasturage. — 
T.  D.  1.5858  (G.  A.  2058). 

Cattle  Served  Abroad. — Cattle  driven  or  transported  from  the  United  States 
to  foreign  countries  are  not,  under  paragraph  387,  exempt  from  duty  upon  being 


FREE   LIST.  901 

returned,  after  having  been  advanced  in  value  or  condition.  Tlie  owners  and 
lessees  of  lands  in  foreign  countries,  who  there  engaged  in  breeding  and  raising 
cattle,  are  not  entitled  to  free  entry  for  sucli  cattle  on  the  ground  that  they 
were  driven  across  the  boundary  line  for  pasturage  purposes  or  that  tlie  cattle 
imported  are  the  descendants  of  such  cattle.  T.  D.  16830  («.  A.  3349)  athrmed 
(81  Fed.  Rep.,  399).— T.  D.  18401  (G.  A.  3958). 

French-Canadian  Cattle  bred  in  the  vicinity  of  Compton  are  not  recognized 
by  the  department  as  pure  bred  of  a  recognized  breed.  Animals  registered  in 
the  French-Canadian  Cattle  Herd  Book  are  not  entitled  to  free  entry  under 
existing  laws  and  regulations.— T.  D.  1G996  (G.  A.  3424). 

National  Lincoln  Sheep-Breeders'  Association. — Pure-bred  Lincoln  sheep 
duly  registered  by  the  National  Lincoln  Sheep  Breeders'  Association  are  free. — 
T.  D.  16108  (G.  A.  3072). 

Range  Cattle  from  Mexico. — A  fair  construction  of  the  paragraph  indicates 
that  it  was  the  intention  to  permit  cattle  to  be  driven  aci'oss  the  boundary  for 
temporary  pasturage  and  brought  back  accompanied  by  their  young.  It  was  not 
the  intention  to  allow  cattle,  the  product  of  foreign  farms  and  ranches,  to  be 
imported  free  because  the  stock  is  descended  from  animals  which  had  been 
exported.— T.  D.  16005  (G.  A.  3029). 

Remote  Descendants  of  American  Cattle. — The  importation  in  1895  of  the 
remote  descendants  of  cattle  exported  in  1883  is  not  the  return  of  cattle  driven 
across  the  boundary  line  for  grazing  purposes  together  with  their  increase. — 
T.  D.  16524  (G.  A.  3242). 

Shropshire  Sheep. — Two  rams  imported  on  which  duty  was  assessed  under 
I)aragraph  189  and  claimed  to  be  free  as  pure-bred  Shropshire  sheep,  duly  reg- 
istered. The  certificate  was  issued  by  the  American  Shropshire  Registry  Asso- 
ciation, of  Lafayette,  Ind.,  and  does  not  give  pedigree  beyond  the  sire  nor  show 
that  the  sire  was  duly  registered  as  required  by  regulations  (synopsis  15589). 
Protest  overruled.— T.  D.  17395  (G.  A.  3586). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Animals  Imported  for  Sale  Are  Not  Free  Even  Though  Fit  for  Breed- 
ing.— In  a  proceeding  to  forfeit  11  stallions  and  a  jack  the  informations 
charged  that  certain  Canadians  were  engaged  in  importing  animals  for  sale, 
that  they  were  not  engaged  in  breeding  or  raising  animals,  and  that  they  caused 
certain  citizens  of  Indiana  to  make  their  affidavit  to  the  collector  of  customs 
that  they  were  the  owners  of  the  animals  and  had  imported  them  expressly 
for  breeding  purposes  when,  in  fact,  the  animals  were  the  property  of  the 
Canadians,  who  imported  them  for  sale  and  profit.  Held,  that  the  fact  that  the 
animals  were  fit  for  breeding  purposes  did  not  entitle  the  importers  to  exemp- 
tion from  customs  duties  if  the  animals  were,  in  fact,  imported  for  sale,  and 
that  the  information  sufficiently  charged  an  offense  against  the  customs  laws. — • 
U.  S.  V.  Eleven  Horses,  30  Fed.  Rep.,  916. 

Animals  for  Breeding  Purposes. — Mare  purchased  at  Wolf  Island,  Canada, 
and  imported,  the  invoice  being  authenticated  August  29,  1890,  and  accompanied 
by  an  unsigned  certificate  that  she  was  for  breeding  purposes,  but  no  evidence 
of  registry  was  furnished.  The  importer,  being  notifietl  to  make  entry,  stated 
that  he  was  not  satisfied  with  his  purchase  and  would  return  the  mare,  which  he 
did.  In  January,  1891,  the  mare  was  again  brought  in,  having  ci'o.ssed  the  river 
on  ice.  On  peremptory  demand  consumption  entry  was  made  on  January  28, 
1891.  Held,  that  the  mare  was  dutiable  under  the  act  of  1890  and  is  not  free. — 
T.  D.  11028   (G.  A.  471). 


902  DIGEST   OF    CUSTOMS   DECISIONS. 

Proof  for  Free  Entry. — The  owimt  did  not  at  tlie  time  the  matter  was 
l>efure  the  customs  olhcers  in'oduce  the  proof  refiuiied  by  the  second  provision 
uf  the  statute.  The  horse  could  not  be  free  withcjut  tliat  proof.  The  assessment 
of  duty  was,  therefore,  correct  wlien  made.  Tiiis  court,  sitting  on  appeal,  is  not 
a  customs  ollicer  to  whom  the  evi<h>nce  nmst,  by  the  expre.ss  provision  of  the 
statute,  be  submitted,  and  can  only  decide  whetlier  the  proper  proof  was  pro- 
duced before  the  customs  oflicers.  It  was  not  and  the  decision  of  the  board  was 
correct.    Beck  r.  U.  S.  (C.  C),  84  Fed.  Ilep.,  150. 

Wild  Animals  for  lireeding  Purposes. — Lions  and  leopards  claimed  to  be 
free  us  importi'd  specially  for  breeding:;  purposes.  Jlvld,  that  it  seems  clear 
from  the  character  of  the  proofs  rt'quired  that  wild  animals  do  not  come  within 
the  terms  of  tliis  paragraph.— T.  D.  12429  (G.  A.  11G7). 

DECISIONS  UNDEK  THE  ACT  OF  1S83. 

Intention  of  Importer  to  Breed  Animals  is  Sufficient. — It  is  a  sufticient 
compliance  with  this  provision  that  it  was  the  bona  fide  intention  of  the 
importer  at  and  before  he  made  the  importation  to  import  the  animals  for 
breeding  purposes.  U.  S.  v.  One  Hundred  and  Ninety-six  Mai-es,  29  Fed. 
Kep.,  139. 

DECISIONS  UNDER  STATUTES  PlllOIi  TO  THE  ACT  OF  1SS3. 

Animals  Need  Not  Be  of  Superior  Stock. — Animals  alive  specially  imimrted 
for  breeding  purposes  from  beyond  seas  shall  be  admitted  free.  The  Secretary 
prescribed  that  the  collector  must  be  satisfied  that  the  animals  are  of  superior 
stock  adapted  to  improving  the  breed  in  the  United  States.  He  had  no  power 
to  make  such  a  regulation. — Morrill  v.  Jones,  lUG  U.  S.,  466. 

398.  Animals  brought  into  the  United  States  temporarily  for  a  period 
not  exceeding  six  months,  for  the  purpose  of  breeding,  exiiibition.  or  com- 
petition for  [)rizes  offered  by  any  agricultural,  polo,  or  racing  as.sociation  ; 
but  a  bond  shall  be  given  in  accordance  with  regulations  prescribed  by 
the  Secretary  of  the  Treasury;  also  teams  of  animals,  including  their 
1913  harness  and  tackle,  and  the  wagons  or  other  vehicles  actually  owned  by 
persons  emigrating  from  foreign  countries  to  the  United  Stales  with  their 
families,  and  in  actual  use  for  the  purpose  of  such  emigration  under  such 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe;  ami  wild 
animals  intended  for  exhibition  in  zoological  collections  for  scientilic  and 
educational  purposes,  and  not  for  sale  or  profit. 

493.  Animals  brought  into  the  United  States  temporarily  for  a  period 
not  4'xceeding  six  months,  for  the  purjjose  of  breeding,  exhibition,  or 
compi'tition  for  prizes  ottered  by  any  agricultural,  polo,  or  racing  a.sso- 
cialion;  but  a  bond  shall  be  given  in  accordance  with  regulations  pre- 
scriiicd  by  the  Secretary  of  the  Treasury;  also  teams  of  animals,  includ- 
1909  ing  their  harness  and  ta<-kle  and  the  wagons  or  other  vehicles  actually 
owned  by  i^ersons  emigrating  from  foreign  countries  to  the  United  States 
with  their  families,  and  in  actual  use  for  the  purpose  of  such  emigration 
under  such  regulations  as  the  Secretary  of  the  Treasury  may  prescribe; 
and  wild  animals  intended  for  exhibition  in  zoological  collections  for 
scientilic  and  educational  pin-po.ses,  and  not  for  sale  or  profit. 

474.  Animals  brought  into  the  United  States  temporarily  for  a  period 
not  exceeding  six  months,  for  the  purpo.se  of  exhibition  or  comiH'tition 
for  prizes  offered  by  any  agricultural  or  racing  a.ssociation  ;  but  a  bond 
shall  be  given  in  accordance  with  regulations  i)rescril)ed  by  the  Secretary 
of  the  Treasury;  also  teams  of  animals,  including  their  harness  and 
1£)97  tackle  and  the  wagons  or  other  vehicles  iictually  owned  by  persons 
emigrating  from  foreign  countries  to  the  United  States  with  their  fam- 
ilies, and  in  actual  use  for  the  puri)ose  of  such  emigration  under  such 
regidations  as  the  Secretary  of  the  Treasury  nuiy  prescribe;  and  wild 
animals  intended  for  exhibition  in  zoological  collections  for  scientific  and 
educational  purposes,  and  not  for  sale  or  profit. 


1883  < 


FREE   LIST.  903 

374,  Animals  brought  into  the  United  States  temporarily  for  a  period 
not  exceeding  six  nioutlis,  for  the  purpose  of  exliibition  or  competition  for 
prizes  offered  by  any  agricultural  or  racing  association ;  but  a  bond  shall 
be  given  in  accordance  with  regulations  prescribed  by  the  Secretary  of 
the  Treasury ;  also,  teams  of  animals,  including  their  harness  and  tackle 
1894  and  the  wagons  or  other  vehicles  actually  owned  by  persons  emigrating 
from  foreign  countries  to  tlie  United  States  with  their  families,  and  in 
actual  use  for  the  purpose  of  such  emigration  under  such  regulations  as 
the  Secretary  of  the  Treasury  may  prescribe ;  and  wild  animals  intended 
for  exhibition  in  zoological  collections  for  scientific  and  educational  pur- 
poses, and  not  for  sale  or  profit. 

483.  Animals  brought  into  the  United  States  temporarily  for  a  period 
not  exceeding  six  months,  for  the  purpose  of  exlnbition  or  competition  for 
prizes  offered  by  any  agricultural  or  racing  association ;  but  a  bond  shall 
be  given  in  accordance  with  regulations  prescribed  by  the  Secretary  of 
the  Treasury ;  also,  teams  of  animals,  including  their  harness  and  tackle 
1890  and  the  wagons  or  other  vehicles  actually  owned  by  per.sons  emigrating 
from  foreign  countries  to  the  United  States  witli  their  families,  and  in 
actual  use  for  purpose  of  such  emigration  under  such  regulations  as  the 
Secretary  of  the  Treasury  may  prescribe ;  and  wild  animals  intended  for 
exhibition  in  zoological  collections  for  scientific  and  educational  purposes, 
and  not  for  sale  or  profit. 

641.  Animals  brought  into  the  United  States  temporarily  and  for  a 
period  not  exceeding  six  months,  for  the  purpose  of  exhibition  or  com- 
petition for  prizes  offered  by  any  agricultural  or  racing  association ;  but 
a  bond  shall  be  first  given  in  accordance  with  the  regulations. 

642.  *  *  *  and  teams  of  animals,  including  their  harness  and  tackle 
and  the  vehicles  or  wagons  actually  owned  by  persons  emigrating  from 
foreign  countries  to  the  United  States  with  their  families,  and  in  actual 
use  for  the  purpose  of  such  emigration,  shall  also  be  admitted  free  of 
duty,  under  such  regulations  as  the  Secretary  of  the  Treasury  may  pre- 

,  scribe. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Emigrant's  Automobile. — Free  entry  is  not  granted  in  paragraph  493  to 
wagttns  or  any  other  vehicles  unless  the  same  are  drawn  by  animals,  as  the  para- 
graph includes  within  its  scope  only  animals  and  such  harness  and  vehicles  as 
are  used  therewith.  An  automobile  brought  into  the  United  States  by  an  emi- 
grant from  England  is  therefore  dutiable  under  the  express  provision  of  para- 
graph 141.— T.  D.  31706   (G.  A.  7230). 

Emigrant's  Team. — A  team  of  horses  used  for  transporting  an  emigrant's 
houseliold  effects  to  the  train  and  brought  along  with  them  was  heJd  free  of  duty 
under  paragraj.h  493.— Ab.  24218  (T.  D.  31070). 

In  July,  1909,  the  protestant  in  this  case  was  a  citizen  of  the  United  States 
and  a  re.sident  of  North  Dakota.  Together  with  his  wife  and  children  he 
journeyed  through  Canada,  making  stops  of  from  three  to  five  days  at  various 
places.  Finding  nothing  to  suit  him,  he  returned  to  the  United  States  in  Sep- 
tember, 1909,  and  settled  at  Kalispell,  Mont. 

Under  this  state  of  facts  the  protestant  is  not  an  "emigrant"  within  the 
meaning  of  that  word  as  used  in  paragraph  493. — Ab.  23302  (T.  D.  3()(n.')). 

Horse  Killed  While  in  United  States  Under  Bond.— Keferring  to  the  deci- 
sion of  the  Hoard  of  United  States  General  Appraisers,  G.  A.  7412  (T.  D.  33049), 
the  department  instructs  the  collector  to  cancel  the  entry  for  consumption  and 
caase  application  for  cancellation  of  the  exhibition  bond  to  be  foruartled  for 
action  under  T.  D.  31999  of  November  11,  1911.— Dept.  Order  (T.  D.  33202). 

There  is  no  obligation  to  pay  duty  upon  a  horse  imported  free  of  duty  for 
exhibition  purposes  under  bond,  as  provided  for  in  paragraph  493,  and  acci- 
dentally killed  within  the  six  months'  period.  Duty  exacted  on  entry  after 
death  of  the  horse  should  be  refunded.— T.  D.  33049  (G.  A.  7412). 


904  DIGEST   OF   CUSTOMS  DECISIONS. 

Iminig;raiits'  Effects — Mules. — Protest  overruled  claiming  six  mules  to  be 
entitled  to  free  admission  under  iiara^rapli  VS.)  as  innni.Lcrants'  effects. — Ab. 
y047S   (T.  L).  ;!L".ti:]). 

DECISIONS  UNKKi:  THE  ACT  OF  1S97. 

Animals  for  Exhibition  3Iay  Include  Poultry.— The  word  "animals"  in 
paragraph  474  is  used  in  a  seus>e  l)niad  enough  to  include  all  the  animals  usually 
imported  for  the  purpose  of  exhibition  or  competition  for  prizes  offered  by 
agricultural  or  racing  associations  and  is  not  restricted  to  qnadrupetls. 

Poultry  imported  for  temporary  exhibition  at  an  agricultural  fair  are  free  of 
duty  under  paragraph  474,  exempting  "animals"  brought  into  the  United 
States  for  such  purpose,  and  under  such  circumstances  are  not  dutiable  as 
ixmltry  under  paragnipii  27S.— T.  D.  27G11   (G.  A.  G441). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Wild  Animals  for  Corbin  Colb'ction. — Wild  animals  Imported  by  Austin 
Coi-liJM  lo  form  a  part  of  a  zoological  collection  at  his  park  in  New  Hampshire 
for  educational  purposes  held  free. — T.  D.  10370   (G.  A.  3272). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Animals  for  Exhibition  at  Glen  Island. — An  elephant,  zebras,  and  other 
wild  animals  for  tlie  zoological  garden  at  Glen  Island  are  not  free.  The  Glen 
Island  resort  is  an  enterprise  for  pecuniary  profit. — T.  D.  14704   (G.  A.  2420). 

Teams  of  Emigrants. —Five  persons  arrived  at  Pembina  by  railway  from 
Manitoba,  having  with  them  in  a  car  10  horses  and  their  harness,  with  a  few 
trunks  containing  wearing  apparel.  They  represented  themselves  as  emigrants, 
each  claiming  two  hoi-ses.  The  horses  and  harness  were  purchased  a  few 
weeks  before  their  ai-rival  and  were  not  accompanied  by  wagons  or  other 
vehicles.     Held,  not  to  he  free.— T.  D.  12950  (G.  A.  1507). 

1913  .'J9J).  Annatto,  I'oucou,  rocoa,  or  oiieans,  and  all  extracts  of. 

1909  494.  Annatto,  roncou.  rocoa,  or  Orleans,  and  all  extracts  of. 

1897  475.  Annatto.  roncou,  rocoa,  or  Orleans,  and  all  extracts  of. 

1894  375.  Annatto,  roncou,  rocoa,  or  Orleans,  and  all  extracts  of. 

1890  484.  Annatto,  roncou,  rocoa,  or  Orleans,  and  all  extracts  of. 

1883  499.  Annatto,  roncou,  rocoa,  or  Orleans,  and  all  extracts  of. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Annatto  Ilutter  Color.-On  the  authority  of  Abstract  19944  (T.  D.  29339) 
annatto  butter  color  was  held  properly  classified  under  paragraph  480. — Ab. 
33234   (T.  D.  33008). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

So-called  "  annatto.  butter  color,"  classified  as  an  unenumerated  manufactured 
article  un<ler  section  0,  was  claimed  to  be  fr(>e  of  duty  under  jiaragraph  475, 
relating  to  "annatto,  roncou,  rocoa,  or  Orleans,  and  all  extracts  of."  Protest 
overruled.— Ab.  19944  (T.  D.  29.339). 

DECISIONS  UNDER  ST.ATUTES  PRIOR  TO  Tilt:  .\CT  OF  1883. 

Rocoa  and  aimatto  being  articles  derived  from  the  seed  of  a  vegetable, 
rocoa  being  the  prothict  of  the  seed  in  a  crushetl  state  and  annatto  being  an 
article  made  from  the  seed  and  mixed  with  other  substances,  and  the  articles 


FREE   LIST.  905 

being  known  in  coTiinierce  by  distinct  names  and  devoted  to  different  uses, 
except  tliat  annatto,  tliougli  chiefly  used  for  culinary  purposes,  is  occasionally 
employed  in  dyeing,  while  that  is  the  only  use  to  which  rocoa  is  put.  Held, 
that  rocoa  is  not  dutiable  as  annatto  because  it  had  acquired  in  commerce  the 
name  of  rocoa,  and  was  bought  and  sold  in  trade  under  that  name  alone, 
before  this  act  was  passed. 

Rocoa  is  not  free  as  being  a  berry  or  vegetable  "  used  principally  In  dyeing 
or  composing  dyes."  This  exemption  applies  to  berries  or  vegetables  in  their 
native  state  and  not  after  they  are  transmuted,  by  manufacture,  into  a  sul> 
stance  which  takes  a  different  denomination  in  commerce. 

Rocoa  is  a  nonenumerated  article  and  is  dutiable  at  20  per  cent  under  tliis 
section. — Schneider  v.  Lawrence  (3  Blatchf.,  115),  21  Fed.  Cas.,  715. 


1913 


400.  Antitoxins,    vaccine   virus,    and    all    other   serums   derived   from 
animals  and  used  for  therapeutic  purposes. 

1909  704.  Vaccine  virus. 

1897  092.  Vaccine  virus. 

1894  GG4.  Vaccine  virus. 

1890  747.  Vaccine  virus. 

1883  G37.  Vaccine  virus. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bovovaccine. — The  merchandise,  consisting  of  a  serum  known  as  bovovac- 
cine,  which  is  used  as  a  preventive  agent  against  tuberculosis  in  cattle,  was  held 
to  be  free  of  duty  as  vaccine  virus  under  paragraph  704.  G.  A.  6S3G  (T.  D. 
20407)   followed.— Ah.  23S.3S  (T.  D.  30S65). 

Tuberculinium  Purum,  classified  as  a  serum  and  assessed  for  duty  as  a 
medicinal  preparation  under  paragraph  G5,  held  to  be  vaccine  virus,  free  of  duty 
under  paragraph  704.    G.  A.  6S36  (T.  D.  29407)  noted.— Ab.  30279  (T.  D.  32905). 

Vaccine  Virus,  an  Inclusive  Term. — Held  that  Congress  in  the  provision  of 
the  free  list  in  the  act  of  1909  (par.  704),  reading  "vaccine  virus,"  intended  to 
exempt  from  duty  all  serums  and  vaccines  which  ai-e  used  for  the  purpose  of 
creating  an  immunity  against  disease. — T.  D.  34244  (G.  A.  7538). 

Various  Vaccines. — The  merchandise  under  protest  consists  of  various  kinds 
of  vaccines,  namely,  typlioid  vaccine,  staphylococcus  vaccine,  gonococcus  vaccine, 
and  streptococcus,  which  the  appraiser  returned  as  "  medicinal  preparations," 
and  upon  which  duty  was  assessed  at  the  rate  of  25  per  cent  ad  valorem  under 
paragraph  G5.  It  is  held  to  be  free  of  duty  under  paragraph  704  as  "  vaccine 
virus." 

The  issue  is  identical  with  that  decided  by  the  board  in  G.  A.  GS36  (T.  D. 
29407).— Ab.  2597G   (T.  D.  31727). 

DECISIONS  UNDER  THE  ACT  OF  3S97. 

Anthrax  or  Blackleg  Vaccine  is  entitled  to  free  entry  under  the  provisions 
of  paragraph  G92  as  vaccine  virus,  and  is  not  dutiable  as  a  medicinal  prepara- 
tion. G.  A.  4600  reversed.  In  re  Pasteur  Vaccine  Co.,  United  States  Circuit 
Court,  Northern  District  of  Illinois,  cited  and  followed.  See  T.  D.  29407, 
infra.— T.  D.  22726  (G.  A.  4840). 

Antitoxins — Rat  Virus. — The  merchandise  in  que.stion  is  described  on  the 
invoices  as  tuberculin,  rat  virus,  streptococcus  antitoxin,  tetanus  antitoxin,  and 
mallein. 


90 G  DIGEST   OF   CUSTOMS   DECISIONS. 

In  the  case  of  Koeclil  v.  U.  S.  (84  Fed.  Kep..  448),  the  court  in  passing  uix)n 
ilil)htherin  antitoxin  stated  that  "  antitoxin  is  the  well-known  specific  use<l  by 
inoculation  for  tiie  prevention  and  cure  of  diphtheria  "  and  that  "  vaccine  virus 
is  the  niorbic  principle  of  cowpox.  which  acts  as  a  preventive  of  smallpox." 
The  evidenc-e  in  the  cases  at  bar  also  briiifjs  out  the  fact  that  tlie  term  "  vaccine 
virus"  has  a  well-definetl  commercial  meaninjc,  an<l  that  it  is  usually  applied  to 
vaccine  for  smalli><)x;  but  there  is  no  evidence  to  show  that  the  merchandise 
here  involved  is  used  as  a  preventive  of  smallpox.  On  the  contrary,  it  is  shown 
that  tuberculin,  streptwoccus  antitoxin,  and  tetanus  are  usetl  by  means  of 
inoculation  for  the  prevention,  arresting,  and  curing  of  tuberculosis,  pneumonia, 
and  tetanus  (lockjaw).  We  therefore  find  the  merchandi.se  so  described  to  be 
medicinal  preparations  and  hold  it  dutiable  under  paragraph  GS  as  assessed. 
Note  T.  D.  29407,  infra. 

The  merchandise  invoiced  as  mallein  is  \ise<l  as  a  virus  for  diagnosing 
glanders,  and  if  use<l  at  an  early  stage  of  the  di.><ease,  it  may  serve  as  a  pre- 
ventive, but  in  no  ca.se  is  it  used  as  a  curative. 

The  rat  virus  is  a  vaccine  to  destroy  rats.  It  acts  like  a  poison  and  is  useil 
as  an  exterminator.  The  mallein  and  rat  virus  are  manufacturetl  articles  not 
enumeratetl  and  dutiable  under  section  6.— Ab.  14S28  (T.  D.  28036). 

Bovovaccin  or  drie<l  tubercle  bacilli  classifie<l  as  a  medicinal  preparation 
under  paragraph  68  was  claimed  to  be  free  under  paragraph  692  as  vaccine 
virus.     Assessment  aflirmed.— Ah.  194S4  (T.  D.  29193). 

Hog-Cholera  Vaccine. — The  provision  in  paragraph  692  for  "  vaccine  virus  " 
is  not  limited  to  substances  use<l  in  the  vaccination  of  human  beings  for  the 
prevention  of  smallpox,  and  includes  a  vaccine  used  for  the  prevention  of 
cholera  in  hogs.  Pasteur  Vaccine  Co.  v.  U.  S.  (123  Fed.  Rep.,  846)  followed. — 
T.  D.  29407  (G.  A.  6836). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Antitoxine  is  not  entitled  to  free  entry  under  i)aragraph  664  as  vaccine  virus. 
Fi.llowing  Koechl  v.  U.  S.  (C.  C.  A.),  84  Fed.  Rep.,  448.— T.  D.  19097  (G.  A. 
4096). 


1913 

401 

.  Apatite 

1909 

495 

Apatite, 

1897 

477. 

Apatite. 

1894 

377. 

Apatite. 

1890 

486. 

Apatite. 

1883 

597. 

Apatite. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Ground  Apatite. 

Ground  apatite  is  free  of  duty  under  paragraph  477,  which  provides  for 
"apatite,"  without  qualification  or  limitation  as  to  condition,  and  is  not  dutiable 
at  20  p<>r  cent  ad  valorem  as  a  nonenumerated  manufacture<l  article  not 
specially  provide<l  for  under  section  6.  The  process  of  grinding  does  not 
operate  to  take  it  out  of  the  free  list. 

Fkkk  List — Construction  of. — When  an  article  is  specified  in  the  free  list 
without  terms  of  limitation,  such  article  is  exempt  from  duty,  irrespective  of 
the  condition  in  whicli  it  may  be  imported,  if  retaining  its  commercial  designa- 
tion.—T.  D.  21857  (G.  A.  4613). 


FREE   LTST.  907 

1913  402.  Arrowroot  in  its  natural  state  and  not  maniifactnred. 

1909  49G.  Arrowroot  in  its  natural  state  and  not  manufactured. 

1897  478.  Arrowroot  in  its  natural  state  and  not  manufactured. 

1894  381.  Arrowroot,   raw  or  unmanufactured. 

1890  4SS.  Arrowroot,   I'aw  or  unmanufactured. 

1883  644.  Arrowroot, 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Arrowroot  Starch.- — Held,  that  the  provision  in  paragraph  478  for  "  arrow- 
root in  its  natural  state  and  not  manufactured  "  relates  to  the  tubers  or  root  of 
the  arrowroot  plant,  though  no  importations  are  ever  made  in  that  form,  and 
does  not  include  the  article  commercially  known  as  arrowroot,  consisting  of 
starch   made  from   arrowroot  tubers,   which   is   more  properly   classifiable   as 
"starch"  under  paragraph  285. — Leaycraft  v.  U.  S.    (C.  C.  A.),  T.  D.  25221; 
124  Fed.  Rep.,  999,  and  G.  A.  decision  (unpublished)  affirmed. 
1913         403.  Arsenic  and  sulphide  of  arsenic,  or  orpiment. 
1909         497.  Arsenic  and  sulphide  of  arsenic,  or  orpiment. 
1897         479.  Arsenic  and  sulphide  of,  or  orpiment. 
1894         382.  Arsenic  and  sulphide  of,  or  orpiment. 
1890         489.  Arsenic  and  sulphide  of,  or  orpiment. 

1883  ■[      ^^^'  '^'■senic. 

\      601.  Arsenic,  sulphide  of,  or  orpiment. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Arsenic  Ore,  Ground. — There  must  be  some  artificial  mixture  of  chemicals 
or  artificial  compounding  of  substances  to  produce  a  chemical  compound  or 
chemical  mixture.  A  natural  ore  which  has  received  no  treatment  except  to  be 
mechanically  ground  is  not  a  chemical  compound  or  mixture. 

This  merchandise  is  not  ar.senic,  and  neither  is  it  an  acid  or  a  sulphide  of 
arsenic,  but  as  a  crude  ore,  being  advanced  in  condition,  it  is  not  entitled  to 
free  entry.  It  falls  within  paragraph  480  as  a  nonenumerated  partly  manufac- 
tured article.— U.  S.  v.  Davies,  Turner  &  Co.  et  al.  (Ct.  Cust.  Appls.),  T.  D. 
84325;  (G.  A.  Ab.  33749)  T.  D.  33778  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Metallic  Arsenic. — The  provision  in  paragraph  479  for  "  arsenic  "  being  with- 
out terms  of  limitation,  it  is  not  proper  to  exclude  therefrom  "  metallic  arsenic." 
which  is  therefore  free  of  duty  under  that  paragraph.— T.  D.  28700  (G.  A.  6708). 

White  Arsenic,  classified  as  a  chemical  conipound  imder  paragraph  3  and 
held  to  be  free  of  duty  under  paragraph  479  as  arsenic. — Ab.  21435  (T.  D. 
29848). 

404.  Articles  the  growth,  produce,  or  manufacture  of  the  United 
States,  when  returned  after  having  been  exported,  without  having  been 
advanced  in  value  or  improveil  in  condition  by  any  process  of  manufac- 
ture or  other  means ;  steel  boxes,  casks,  barrels,  carboys,  bags,  .'ind  JTther 
containers  or  coverings  of  American  manufacture  exported  filled  with 
American  products,  or  exported  empty  and  returned  filled  with  foreign 
product.s,  including  shooks  and  staves  when  returned  as  barrels  or  boxes; 
also  quicksilver  flasks  or  bottles,  iron  or  steel  drums  of  either  domestic 
or  foreign  manufacture,  used  for  the  shipment  of  acids,  or  other  chemi- 
cals, which  shall  have  been  actually  exported  from  the  United  States; 
but  proof  of  the  identity  of  such  articles  shall  be  made,  under  general 
regulations  to  be  prescribed  by  the  Secretary  of  the  Treasury,  but  the 
exemption  of  bags  from  duty  shall  apply  only  to  such  domestic  bags  as 
may  be  imported  by  the  exporter  thereof,  and  if  any  such  articles  are 


1913 


908  DIGEST   OF   CUSTOMS  DECISIONS. 

subject  to  internal-rovonue  tax  at  the  time  of  exportation,  such  tax  shall 
he  prove<l  to  liave  l)e<>n  paid  before  expttrtation  and  not  refunded  ;  photo- 
K'rapldc  dry  plates  or  fihns  of  American  manufacture  (except  moving- 
I)icture  tilms),  exposed  aliroad.  wlietlier  developed  or  not,  and  lilms  from 
movin;;-picture  maclilnes,  li<;ht-struck  or  otherwise  damaged,  or  worn 
out,  so  as  to  be  unsuitable  for  any  other  purpose  than  the  recovery  of 
the  constituent  materials,  provided  the  basic  films  are  of  American  maini- 
factvire,  but  proof  of  the  identity  of  such  articles  shall  be  made  under 
fieneral  re.irulat ions  to  be  jjrescribed  l)y  the  Secretary  of  the  Treasury; 
articles  exi)orted  from  the  Unitecl  Slates  for  repairs  may  be  returned 
upon  i)aym(Mit  of  a  duty  upon  the  value  of  the  repairs  at  the  rate  at 
which  the  article  itself  woidd  Ix'  subject  if  imported  under  conditions 
1913  anil  re.mdations  to  be  prescribed  by  the  Secretary  of  the  Treasury:  Pro- 
ridctt.  That  this  paraj;ra])h  sliall  not  apply  to  any  article  upon  which  an 
allowance  of  <lrawback  has  been  made,  the  reimportation  of  which  is 
hereby  prohibited  except  upon  payment  of  duties  equal  to  the  drawbacks 
allowed ;  or  to  any  article  manufactured  in  bonded  warehouse  and 
exportecl  under  any  provision  of  law:  And  provided  further.  That  when 
manufai-tured  tobacco  which  has  been  exported  without  payment  of 
internal-revenue  tax  shall  be  reimi»orted  it  shall  be  retained  in  the 
custody  of  the  collector  of  customs  until  internal-revenue  stamps  in 
payment  of  the  lesal  duties  shall  be  i)laced  thereon:  And  provided  fur- 
ther. That  the  provisions  of  this  parajrraph  shall  not  apply  to  animals 
made  dutiable  under  the  provisions  of  parafrrajih  three  liundred  and 
ninety-seven. 

500.  Articles  the  growth,  prodiice,  or  manufacture  of  the  United 
States,  not  including  animals,  when  returned  after  having  been  exported, 
without  having  been  advanced  in  value  or  improved  in  condition  by  any 
process  of  manufacture  or  other  means ;  casks,  barrels,  carboys,  bags,  and 
other  containers  or  coverings  of  American  manufacture  expoi'ted  tilled 
with  American  products,  or  exported  empty  and  returned  filled  with 
foreign  products,  including  shooks  and  staves  when  returned  as  barrels 
or  boxes;  also  quicksilver  Masks  or  bottles,  iron  or  steel  drums  used  for 
the  sjiipment  of  acids,  of  either  domestic  or  foreign  maimfacture.  which 
shall  have  been  actually  exported  from  the  United  States;  but  ])roof  of 
the  identity  of  such  articles  shall  be  made,  under  general  regulatiims  to 
be  prescribed  by  the  Secretary  of  the  Treasury,  but  the  exem[)tion  of 
bags  from  duty  shall  apply  only  to  such  domestic  bags  as  may  be  imported 
by  the  exporter  thereof,  and  if  any  such  articles  are  subject  to  internal- 
revenue  tax  at  the  time  of  exportation,  such  tax  .shall  ))e  proved  to  have 
been  paid  before  exportation  and  not  refunded  ;  ph()tograi)hic  dry  plates 
or  tilms  of  American  Tuanufacture  (except  moving-picture  lilms),  exposed 
abrojid,  whetlier  developed  or  not,  and  fdms  from  moving-picture  ma- 
chines, light-struck  or  otherwise  damaged,  or  worn  out,  so  as  to  be  unsuit- 
;d)l('  for  any  other  purpose  than  the  recovery  of  the  constituent  materials, 
1909  provided  the  basic  films  are  of  American  manufacture,  but  proof  of 
the  identity  of  such  articles  shall  be  made  under  general  regulations 
to  be  prescribed  by  the  Secretary  of  the  Treasury:  Provided,  That  this 
paragraj)!)  shall  not  apply  to  any  article  upon  which  an  allowance 
of  drawback  has  been  made,  the  reimportation  of  which  is  hereby 
l)rohibite(l  excej)t  ujion  payment  of  duties  equal  to  the  drawbacks  al- 
lowed ;  or  to  any  article  ni;inufactured  in  bonded  warehouse  and  ex- 
ported under  any  i)rovision  of  law:  And  provided  further.  That  when 
manufactured  tobacco  which  has  been  exported  without  payment  of 
intenud-revenue  tax  shall  be  reimi)orted  it  shall  be  retained  in  the 
custody  of  the  collector  of  customs  until  internal-revenue  stamps  in  pay- 
ment of  the  legal  duties  shall  be  placed  thereon. 

Amended  by  the  Act  of  July  27,  1011  (T.  D.  31784),  by  striking  out  the 
words  "not  including  animals"  and  in  adding  the  following  proviso: 

And  provided  fvrtlier.  That  cattle,  horses,  sheep,  and  other  domestic 
animals  straying  across  the  boundary  line  into  any  foreign  country  or 
driven  across  such  r)oundary  line  by  the  owners  for  temporary  pasturage 
purposes  only,  together  with  their  offspring,  shall  be  dutiable,  unless 
brought  back  to  the  United  States  within  six  months,  under  regulations 
to  be  iiresci-ilK'd  by  the  Secretary  of  the  Treasury,  in  accordance  with  the 
provisions  of  paragraph  four  hundreil  and  ninety-two. 


1897 


FREE   LIST.  909 

483.  Articles  the  prowth,  produce,  and  manufacture  of  the  United 
States,  when  returned  after  havinf,'  heen  exported,  without  having  heen 
advanced  in  value  or  improved  in  coiidition  by  any  process  of  manu- 
facture or  other  means ;  casks,  barrels,  carboys,  bags,  and  other  vessels 
of  American  manufacture  exi)orted  filled  with  Americiin  products,  or 
exported  empty  and  returned  tilled  with  foreign  products,  including 
shooks  and  staves  when  returned  as  barrels  or  boxes;  also  quicksilver 
flasks  or  bottles,  of  either  domestic  or  foreign  manufacture,  which  shall 
have  been  actually  exported  from  the  United  States ;  but  proof  of  the 
identity  of  such  articles  shall  be  made,  under  general  regulations  to  be 
prescribed  by  the  Secretary  of  the  Treasury,  but  the  exemption  of  bags 
from  duty  shall  apply  only  to  such  domestic  bags  as  may  be  imported 
by  the  exporter  thereof,  and  if  any  such  articles  are  subject  to  internal 
tax  at  the  time  of  exportation,  such  tax  shall  be  proved  to  have  ])een 
paid  before  exportation  and  not  refunded :  Proridcd,  That  this  para- 
graph shall  not  apply  to  any  article  upon  which  an  allowance  of  draw- 
back has  been  made,  the  reimportation  of  which  is  hereby  prohibited 
except  upon  payment  of  duties  equal  to  the  drawbacks  allowed  ;  or  to 
any  article  manufactured  in  bonded  warehouse  and  exported  under  any 
provision  of  law:  And  provided  further,  That  when  manufactured  to- 
bacco which  has  been  exported  without  payment  of  internal  revenue 
tax  shall  be  reimported  it  shall  be  retained  in  the  custody  of  the  col- 
lector of  customs  until  internal-revenue  stamps  in  payment  of  the  legal 
duties  shall  be  placed  thereon. 

387.  Articles  the  growth,  produce,  and  manufacture  of  the  United 
States,  when  returned  after  having  been  exported,  without  having  been 
advanced  in  value  or  improved  in  condition  by  any  process  of  manu- 
facture or  other  means ;  casks,  barrels,  carboys,  bags,  and  other  vessels 
of  American  manufacture  exported  filled  with  American  products,  or 
exported  empty  and  returned  filled  with  foreign  products,  including 
shooks  when  returned  as  barrels  or  boxes;  also  quicksilver  flasks  or 
bottles,  of  either  domestic  or  foreign  manufacture,  which  shall  have  been 
actually  exported  from  the  United  States ;  but  proof  of  the  identity  of 
such  articles  shall  be  made,  under  general  regulations  to  be  prescribed 
by  the  Secretary  of  the  Treasury,  but  the  exemption  of  bags  from  duty 
1894  siiall  apply  only  to  such  domestic  bags  as  may  be  imported  by  the  ex- 
porter thereof,  and  if  any  such  articles  are  subject  to  internal  tax  at  the 
time  of  exportation  such  tax  shall  be  proved  to  have  been  paid  before 
exportation  and  not  refunded:  Provided,  That  this  paragi-aph  shall  not 
apply  to  any  article  upon  which  an  allowance  of  drawback  has  been 
made,  the  reimportation  of  which  is  hereby  prohibited  except  upon  pay- 
ment of  duties  equal  to  the  drawbacks  allowed  ;  or  to  any  article  manu- 
factin-ed  in  bonded  warehouse  and  exported  under  any  provision  of  law: 
And  provided  fvrther.  That  when  manufactured  tobacco  which  has  been 
exported  without  payment  of  internal-revenue  tax  shall  be  reimported  it 
shall  be  retained  in  the  custody  of  the  collector  of  customs  until  internal- 
revenue  stamps  in  payment  of  the  legal  duties  shall  be  placed  thereon. 

493.  Articles  the  growth,  produce,  and  manufacture  of  the  United 
States,  when  returned  after  having  been  exported,  without  having  been 
advanced  in  value  or  improved  in  condition  by  any  process  of  manu- 
facture or  other  means;  casks,  barrels,  carboys,  bags,  and  other  vessels 
of  American  manufacture  exported  filled  with  American  products,  or  ex- 
ported empty  and  returned  filled  with  foreign  products,  including  shooks 
when  returned  as  barrels  or  boxes ;  also  quicksilver  flasks  or  bottles  of 
either  domestic  or  foreign  manufacture,  which  shall  have  been  actually 
1890  exported  from  the  United  States ;  but  proof  of  the  identity  of  such  arti- 
cles shall  be  made,  under  general  regulations  to  be  prescribed  by  the 
Secretary  of  the  Treasury ;  and  if  any  such  articles  are  subject  to  in- 
ternal tax  at  the  time  of  exportation  such  tax  shall  be  proved  to  have 
been  paid  before  exportation  and  not  refunded  :  Provided,  That  this  para- 
graph shall  not  apply  to  any  article  upon  which  an  allowance  of  draw- 
back has  been  niade,  the  reimportation  of  which  is  hereby  prohibited 
except  upon  payment  of  duties  equal  to  the  drawbacks  allowed  ;  or  to 
any  article  manufactured  in  bonded  warehouse  and  exported  under  any 


910  DIGEST   OF   CUSTOMS   DECISIONS. 

provision  of  law:  Ami  inoriihd  further.  That  wlion  mamifactunMl  to- 
bacco whicli  has  Ihh-u  cxportHl  without  payment  of  intornai-rcvcnue 
1890  tax  shall  Ih'  n'iinportcd  it  shall  bo  ri'tained  in  the  custody  of  tbo  col- 
lector of  customs  until  intornal-revcnuo  stanii>s  in  payment  of  the  lej^al 
duties  shall  be  placed  thereon. 

648.  Harrols  of  American  manufacture,  exported  filled  with  domestic 
petroleum,  an<l  returned  empty,  under  such  regulations  as  the  Secretary 
of  the  Treasury  may  prescribe,  and  without  nniuiriii^'  the  lilin,^  of  a 
declaration  at  tinu*  of  export  of  intent  to  return  tlie  same  empty. 

041).  Articles  the  ^'rowth,  jtroduce,  and  maiuifactun!  of  the  I'ldted 
States,  when  returnetl  in  the  same  condition  as  ex|»orted.  Casks,  barrels. 
1883  (  carboys,  bajjs,  and  other  ve.s.sels  of  American  manufacture,  exported  tilled 
with  American  products,  or  exported  empty  and  returned  tilli'd  with 
foreign  pnxlucts,  includinfi  shooks  when  returned  as  barrels  or  boxes; 
but  proof  of  the  identity  of  such  article.s  shall  be  made  under  n^^ndations 
to  be  prescribed  l)y  the  Secretary  of  the  Treasury  ;  and  if  any  of  such 
articles  are  subject  to  internal  tax  at  the  time  of  exportation,  such  tax 
shall  be  proved  to  have  been  paid  before  exportation  and  not  refunded. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Iron  and  Steel  Drums. — Regulations  governing  exi)ortation  of  iron  and  steel 
drums.— T.  D.  349r)r). 

Repairs. — Regulations  governing  articles  sent  abroad  for  repairs. — T.  D. 
33S90. 

Certificate  of  Exportation. — Approximate  weight  of  horses  need  not  be 
stated  in  certificates  of  exportation.  T.  D.  2S5r)0  of  November  120,  1907, 
amended.— Dept.  Order  (T.  D.  34520). 

Diamond  Pin  Repaired  Abroad. — Diamond  pin  taken  abroad  and  reset 
dutiable  upon  return  on  the  cost  of  repairs  oidy  under  paragraph  404.  Instruc- 
tions as  to  dutiable  status  of  jewelry  taken  abroad  and  repaired. — Dept.  Order 
(T.  D.  35096). 

Drums  for  Acids. — Iron  or  steel  drums  used  for  the  shipm(>nt  of  ga.soline. 
kerosene,  and  lubricating  oil  entitled  to  free  entry  uimhi  reimportation  under 
paragraph  404.— Dept.  Order   (T.  D.  34568). 

Drums  Containing  Coconut  Oil. — Free  entry  upon  reimportation  of  drums 
used  for  the  shipment  of  coconut  oil  under  paragraph  404. — Dept.  Order  (T.  D. 
34364 ) . 

Drums  for  Cilycerin. — Free  entry  upon  reimportation  of  drums  u.sed  for  the 
shipment  of  glycerin  under  paragraph  404.  Definition  of  a  chemical.— Dept. 
Order  (T.  D.  34112). 

Free  Entry  of  Domestic  Products. — Collectors  authorized  to  waive  compli- 
ance with  the  provisions  of  articles  570  to  572  of  the  Customs  Regulations  of 
1908  where  the  domestic  products  returned,  upon  which  no  drawback  has  been 
allowed,  are  provided  for  in  the  free  list  of  the  tariff  act  of  1913.  T.  D.  34409 
of  April  24,  1914,  modified  accordingly.— Dept.  Order   (T.  D.  34609). 

Collectors  authorized  to  waive  comi)liance  with  the  i)rovisions  of  articles  570 
to  572  of  the  Customs  Regulations  of  1908  where  the  domestic  products  re- 
turned are  provided  for  in  the  free  list,  tariff  act  of  1913. — Dept.  Order  (T.  D. 
34409). 

Foreign  Automobile  Returned  Abroad  for  Repairs. — An  automobile,  val- 
ued at  more  than  .$2,000,  imported  from  England  was  subsequently  returned  to 
that  country  for  necessary  repairs  and  then  reimport ed  into  this  country.  Held, 
that  the  proper  rate  of  duty  applicable  to  the  value  of  such  repairs  under  para- 
graph 404  is  the  same  rate  which  would  have  been  levied  upon  said  automobile 
under  paragraph  119  if  the  automobile  itself  had  been  subject  to  duty. — T.  D. 
35795   (G.  A.  7789). 


FREE   LIST.  911 

Gasoline  Tanks — Acid  Containers. — This  is  a  protest  against  the  assess- 
ment of  duty  on  certain  iron  or  steel  drums  as  containers  of  gasoline,  claimed  to 
he  free  of  duty  as  American  goods  returned  under  paragraph  404. 

There  is  nothing  in  the  record  to  show  that  the  gasoline  contained  in  the 
drums  is  either  an  acid  or  a  chemical.     The  protest  is  overruled. — Ab.  36459. 

Regulations. — An  automatic  grain  scale  classified  as  a  manufacture  of  metal 
un<ler  paragraph  167  is  claimed  free  of  duty  as  American  goods  returned  under 
paragraph  404. 

A  bond  was  given  at  the  time  of  entry  to  produce  within  six  months  the 
original  certificate  of  exportation  required  by  the  customs  regulations.  The 
entry  was  liquidated  approximately  11  months  after  the  bond  was  given,  at 
which  tin)e  the  certificate  in  question  had  not  been  filed,  and  it  was  not  pro- 
duced in  evidence.     Protest  overruled. — Ab.  38938. 

Repairs  Abroad. — The  protestant  in  this  case  went  abroad  in  the  fall  of 
1913,  taking  with  her  two  sealskin  jackets  and  a  sealskin  muff.  She  complied 
before  leaving  New  York  with  the  regulations  of  the  Secretary  of  the  Treasury 
as  found  in  T.  D.  33890,  and  the  said  articles  were  duly  registered  at  the  oflice 
of  the  collector  of  customs  for  the  port  of  New  York.  She  returned  in  the 
month  of  October,  1914. 

This  is  a  case  coming  squarely  within  the  purview  of  paragraph  404.  The 
fact  that  she  brings  back  one  jacket  instead  of  two,  and  brings  back  no  muff, 
would  seem  to  scarcely  alter  the  case.  She  took  away  a  sealskin  jacket  and 
brought  back  a  sealskin  jacket  of  tlie  same  sealskin,  and  hence  it  is  dutiable 
under  the  provisions  of  paragraph  404  at  tlie  value  of  the  repairs  and  at  the 
rate  at  which  the  jacket  itself  would  be  dutiable. — Ab.  37650. 
Repairs. 

Intent. — That  part  of  paragraph  404  which  provides  for  the  return  of 
American  articles  repaired  abroad  is  intended  to  cover  articles  sent  abroad  for 
the  purpose  of  having  them  repaired. 

Compliance  with  Regulations. — The  benefits  of  this  paragraph  are  granted 
condgtionally  upon  compliance  with  the  regulations  prescribed  by  the  Secretary 
of  the  Treasury.  These  regulations  when  reasonable  and  not  beyond  the  scope 
of  the  law  become  a  condition  precedent  to  the  right  of  free  entry.  In  re 
Bausch  &  Lomb  Optical  Co.,  G.  A.  5539  (T.  D.  24909). 

Character  of  Repairs. — A  bracelet  made  abroad  out  of  diamonds  composing 
a  pin  does  not  come  within  the  provisions  of  paragraph  404  so  as  to  entitle  the 
importer  to  bring  the  same  in  upon  payment  of  duty  on  the  cost  of  making  the 
bracelet.— T.  D.  35330  (G.  A.  7713). 
Tin  Disks  Made  from  American  Tin  Plate. 

By-Product. — Disks  of  tin  plate,  about  2  inches  in  diameter,  the  by-product 
of  the  manufacture  in  Canada  of  cans  from  tin  plate  imported  from  the  United 
States,  are  entitled  to  entry  free  of  duty  under  paragraph  404,  as  reimporta- 
tions not  advanced  in  value  or  improved  in  condition. — U.  S.  v.  Saunders; 
Saunders  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  3720<:);  Ab.  40192  modified. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

American  Animals  entered  subsequent  to  June  1,  1911,  will  be  dutiable  in 
accordance  with  the  decision  of  the  Court  of  Customs  Appeals  in  Bragg  r. 
U.  S.  (T.  D.  31575),  holding  that  such  animals  were  excluded  from  free  entry 
under  paragraph  500  of  the  act  of  1909.— Dept.  Order  (T.  D.  31597). 

Paragraph  500  of  the  tariff  act  of  1909,  amended  by  act  approved  July  27. 
1911,  so  as  to  permit  the  free  entry,  under  certain  conditions,  of  animals  of 
American  origin. — Dept.  Order  (T.  D.  31784). 


912  DIGEST   OF   CUSTOMS   DECISIONS. 

American  Goods  Kcttii-iK'd — Kntireties. — This  pidlcst  is  difTereiit  in  no 
in.'iterial  respect  from  tli;it  which  was  the  suhject  of  this  hoard's  (U'cision 
in  E.  Denike's  case,  Ab.  SArtfny  (T.  D.  34090).  Tlie  Denike  case  has  since  tliat 
lime  been  reversed  by  the  Court  of  Customs  Appeals  (Denike  v.  U.  S.,  5  Ct. 
Cust.  Appls.,  — ;  T.  D.  34553),  and  apparently  the  court  has  departed  from  the 
ii>ng-established  riile  and  extended  the  rule  in  the  Hillhouse  case  to  i)aragraph 
500.  Following  that  decision,  the  prot(^sts  are  sustained.— Ab.  3G09G  (T.  D. 
34020). 

Anieric.in  Horses  Refused  by  Foreign  Consifjnee. — Horses  of  domestic 
(»ri;^in,  shipped  for  exportation  to  Canada  and  ri'jected  by  Canadian  veterinary 
(tfTicials,  may  be  returned  free  of  duty  as  nonexportatioii  without  formal  entry 
thereof  being  made.— Dept.  Order  (T.  D.  30305). 

Animals. — Certain  animals,  American  products,  were  exported  while  the 
tariff  act  of  1S97  permitting  the  free  entry  of  these  on  return  to  the  United 
States  was  in  force;  these  animals  were  returned  to  the  United  States  subse- 
(pient  to  the  enactment  of  the  tariff  law  of  1909,  by  which  free  entry  was  denied 
an  importation  of  this  kind.  Held,  a  tariff  law  creates  no  vested  rights  to  im- 
port free  or  at  any  particular  rate  of  duty  goods,  w'ares,  merchandi.se,  or  prod- 
ucts of  any  kind  ;  no  contractual  obligation  had  been  incurred  by  the  taxing 
power  incapable  of  being  impaired  by  a  subsequent  modification  or  repeal  of 
the  provision  in  question ;  the  law  in  force  at  the  date  reentry  was  sought 
applies  and  the  importation  of  animals  was  properly  held  dutiable  under 
I.aragraphs  225  and  227,  tariff  act  of  1909.  Campbell  v.  U.  S.  (107  U.  S.,  407) 
distinguished.— Bragg  v.  U.  S.  (Ct.  Cust.  Appl.s.),  T.  D.  31575;  (G.  A.  Ab. 
i:3875)  T.  D.  30S79  aflh-mod. 

American  Automobile  Hcpaircd  Abroad. — Orchrcd,  That  the  decision  of 
the  Board  of  United  States  General  Appraisers  be,  and  the  same  is  hereby, 
reversed,  and  that  the  claim  of  the  appellant,  that  the  chassis  of  the  automobile 
involved  in  this  proceeding  is  entitled  to  free  entry  as  American  goods  returned, 
be,  and  the  same  is  hereby,  sustained.     It  is  further 

Ordered,  That  the  body  of  said  automobile  was  pro]K'fly  dutiable  as  assessed 
under  parngrai)h  141,  tariff  act  of  1909;  and  s-iiid  cause  is  remanded  to  the 
Board  of  United  States  (Jeneral  Api)ralsers  for  proper  action  in  the  premises. — 
Tiller  v.  U.  S..  T.  I).  32275  (Ct.  Cust.  Appls.)  ;  Ab.  24740  (T.  I).  31255)  reversed. 

An  automobile  of  American  nianuracture  was  taken  abroad  and  while  there 
its  body  was  burnt  and  replaced  by  a  better  and  more  expensive  one. 

The  ca.se  of  Hillhou.se  v.  U.  S,  (152  Fed.  Rep.,  103;  T.  D.  27831)  announced 
a  doctrine  which  was  somewhat  of  a  departure  from  the  general  trend  of 
authorities  relative  to  the  administration  of  the  customs  law.  While  it  was 
an  automobile  that  was  under  consideration  in  the  Hillhouse  case,  and  it  was 
held  that  duty  should  be  assessed  on  so  much  of  the  machine  as  was  a  new 
manufacture  and  had  not  been  used  abroad  for  a  year,  but  no  duty  should  be 
assessed  upon  the  remainder  of  the  machine,  that  decision  arose  under  another 
paragraph  of  the  law — paragraph  504  of  the  tariff  act  of  1897 — the  protestant 
claiming  that  the  automobile  in  question  was  a  household  effect,  and  as  such 
was  entitled  to  free  entry,  while  in  the  case  at  bar  the  protestant's  only  claim 
is  that  it  is  an  American  manufacture  returned  without  having  been  advanced 
in  value  or  improved  in  condition.  The  automobile  in  question  should  be 
treated  as  an  entirety,  and,  if  .so  treated,  it  certainly  has  been  advanced  in 
value  and  improved  in  condition. — Ab.  24740;  ri'verscd  by  T.  D.  .32275  (Ct.  Cust. 
Appls.),  .supra. 

Automobile  Tires  of  American  manufacture  were  shipped  to  Europe  and 
there  attached   to  a   foreign   automobile   and   imported   to   this   country.     The 


FREE   LIST,  913 

automoliile  in  question  wjis  assessed  for  duty  as  an  entirety  and  the  protestants 
claim  that  the  tires  sliould  be  admitted  free  as  American  goods  returned  under 
parai^rapli  500.  I'rotest  overruled.  Hillhouse  v.  U.  S.  (152  Fed.,  103;  T.  D. 
27S31)  and  Ab.  24740  (T.  D.  3V2r)^^)  noted.— Ab.  33164  (T.  D.  33120). 

Burlap  Bags. — Where  an  allowance  of  drawback  has  been  made,  the  reim- 
portation of  the  merchandise,  although  of  the  growth,  produce,  or  manufacture 
of  the  United  States,  is  prohibited  except  upon  the  payment  of  duties  equal  to 
the  drawback  allowed. 

The  allowance  of  drawback  on  imported  materials  which  are  useil  in  the 
manufacture  of  articles  produced  in  the  United  States  would  preclude  the 
reimportation  of  such  articles  except  on  the  payment  of  the  drawback  allowed 
on  such  materials. 

In  order  to  bring  bags  of  American  manufacture  within  the  exemption  of  para- 
graph 500,  such  bags  nuist  be  imported  by  the  exporter  thereof,  and  the  burden 
of  proof  is  on  the  protestant  to  prove  this  fact.— T.  D.  31100  (G.  A.  7130). 

Certificate  of  Exportation— Waiver — Domestic  Products  Returned. — 
Production  of  certificate  of  exportation  upon  the  entry  of  domestic  products 
exported  and  returned  should  be  waived  only  upon  the  filing  of  an  affidavit  by 
the  importer  or  consignee  showing  that  it  is  impracticable  to  produce  the  same 
and  when  collector  is  satisfied  from  an  exanunation  that  the  merchandise  is  in 
fact  of  domestic  production. — Dept.  Order  (T.  D.  30510). 

Upon  refusal  of  the  collector  to  waive  compliance  with  the  regulations,  it  is 
reasonable  to  infer  that  he  was  not  satisfied  that  the  goods  were  of  domestic 
origin. 

The  assessment  of  duty  on  certain  positive  moving  picture  films,  affirmed. — 
Stone  &  Co.  r.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  37009;  Ab.  39571  affirmed. 

Circus  Animals. — Animals  taken  abroad  for  temporary  use  or  exhibition  by 
an  American  circus  may  be  returned  to  the  United  States  free  of  duty. — Dept. 
Order  (T.  D.  30481). 

Dogs  and  Other  Domesticated  Animals. — The  provisions  of  T.  D.  30608, 
for  the  registration  and  return,  free  of  duty,  of  horses  taken  abroad  for  per- 
sonal use,  extended  to  dogs  and  other  domesticated  animals  taken  abroad  for  a 
similar  purpose.— Dept.  Order  (T.  D.  30742). 

Entry  of  American  Teams. — American  teams  taken  into  foreign  contiguous 
territory  in  the  ordinary  course  of  business,  free  of  duty  upon  return  to  United 
States,  provided  such  teams  have  not  remained  in  a  foreign  country  over  three 
days.— Dept.  Order  (T.  D.  31687). 

Horses  taken  abroad  for  personal  use  of  owners  may  be  registered  on  expor- 
tation and  returned  free  of  duty  under  provisions  of  T.  D.  30481  and  paragraph 
500.— Dept.  Order  (T.  D.  30608). 

IMerchandise  ^lade  of  Foreign  and  American  Articles. — These  wheels  and 
axles  of  American  manufacture,  witli  tires  made  in  Germany,  were  shipped  into 
Mexico  to  have  certain  alterations  made  there  and  were  then  returned  to  the 
United  State.s.  The  goods  were  not  dutiable  as  entireties.  The  wheels  and 
axis  should  have  been  admitted  free  under  paragraph  500  as  articles  tlie  growth, 
produce,  or  manufacture  of  the  United  States.  The  tires,  made  in  Germany, 
were  dutiable  at  li  cents  per  pound. — Denike  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
34553;   (G.  A.  Ab.  34555)  T.  D.  34090  reversed. 

3Ioving-Picture  Films  of  American  manufacture  exported,  exposed  abroad,  not 
entitled  to  free  entry  upon  return  to  United  States  under  paragraph  500,  but  mov- 
ing-picture films  of  either  domestic  or  foreign  manufacture  may  be  exported  to 
60690°— 18— VOL  1—58 


914  DIGEST   OF   CUSTOMS  DECISIONS. 

fdiuiKn  (•(•untrii's  for  oxliibition  imrposcs  Mini  retiiriie«l  free  of  duty.  T.  D. 
;{(M»lil  of  ()ftol»er  2,  1!)()'.»,  iiKulifitHl.— Dept.  Order   (T.  D.  31G02). 

AI(»viii;;-l»i<ture  films  of  domestic  production,  exposed  in  this  country,  exported 
jind  returned  without  liaving  been  a<lvanced  in  value  or  improveil  in  condition 
while  abroad,  entitled  to  free  entry  under  paragraph  ."iOO. — Dept.  Order  (T.  D. 
30021). 

Pro  Forma  Invoice. — The  pro  forma  invoice  for  purposes  of  entry  takes  the 
place  of  the  certified  invoice  and  is  a  complete  substitute  therefor;  and  so,  the 
production  an<l  (ilinf^  on  some  day  later  than  the  date  of  tiling  the  pro  forma 
invoice,  of  i)apers  reijuired  by  regulations  to  be  produced  and  "  filed  with  the 
entry,"  is  not  a  compliance  with  articles  570  and  571,  Customs  Regulations  of 
l!t(i,s.  JIcBride  v.  U.  S.  (1  Ct.  Cust.  Appls.,  293;  T.  D.  31354)  ;  U.  S.  v.  Frank 
iV  Lambert  (2  ibid.,  — ;  T.  D.  31973)  ;  U.  S.  v.  Bennett  &  Lowenthal  (2  ibid., 
— ;  T.  D.  31975).— U.  S.  v.  Rettig  et  al.  (Ct.  Cust.  Appls.),  T.  D.  32254;  (G.  A. 
Ab.  2G3SS)  T.  D.  31832  reversed. 

Heiniportations. — Duty  being  collec-ted  on  original  imjiortation  of  foreign 
cans  used  in  the  transportation  of  milk  or  cream,  such  cans  admitted  free  on 
reimportation.— Dept.  Order  (T.  D.  31888). 

Reimported  Circus  Animals. — Animals  of  foreign  origin  exported  for 
exhii)ition  by  circus  or  menagerie  may  be  reimported  free  of  duty  under  act  of 
March  3,  1899.  but  such  animals  of  domestic  origin  not  entitled  to  free  entry. — 
Dei)t.  Order  (T.  D.  29989). 

Scrap  Iron. — The  regulations  of  the  Treasury  are  explicit  and  they  are 
reasonable  and  lawful  in  requiring  that  when  free  entry  is  claimed  for  goods 
imder  paragraph  500  the  importer  must  furnish  a  certificate  of  prior  exportation 
of  tile  goods,  made  by  the  collector  and  naval  oflicer.  if  any.  at  the  place  of 
export ;  or  failing  in  this,  the  production  of  them  must  be  waived  by  the  col- 
lector and  naval  officer,  if  any,  at  the  port  of  entry.  Neither  the  certificate  nor 
the  fact  of  waiver  is  here  shown,  and  the  goods  were  not  entitled  to  free  entry. 
Lunham  v.  U.  S.  (1  Ct.  Cust.  Appls.,  220;  T.  D.  31409).— U.  S.  r.  Goldberg  (Ct. 
Cust.  Appls.),  T.  D.  329SG;  (G.  A.  Ab.  26417)  T.  D.  31842  reversed. 

Shocks.— In  view  of  a  long,  practical  departmental  construction  of  language 
that  does  not  essentially  difTer  from  the  language  of  paragraph  500,  boxes  or 
barrels  made  from  American  staves  or  shooks  are  entitled  to  free  entry  under 
that  i)aragraph.  This  right  is  not  limited  to  the  value  of  the  shooks  and  staves 
constituting  a  part  of  the  barrels  or  boxes. — Kraemer  «&  Co.  v.  U.  S.  (Ct.  Cust. 
Api)ls.),  T.  D.  3.^-}G9;  (G.  A.  Ab.  29427)  T.  D.  32751  reversed. 

Shooks  Tongued  and  Grooved. — Where  shooks  of  American  manufacture 
were  returned  as  barrels  or  boxes,  and  were  tongued  and  grooved  before 
importation,  there  is  no  requirement  that  the  shooks  be  returned  without 
advancement  in  value  under  paragraph  500.  They  are  therefore  free  of  duty 
when  their  identity  is  proved  by  regulations  of  the  Secretary  of  the  Treasury 
to  be  of  Ameri-  m  origin.— T.  D.  33323  (G.  A.  7453). 

Treasury  Regulations. — Article  570  of  the  customs  regulations  requires  as 
to  American  goods  returned  the  filing  of  the  declaration  by  the  foreign  exporter 
with  the  entry  and  as  well  the  filing  therewith  of  the  oath  or  declaration  of 
the  owner,  importer,  consignee,  or  agent.  The  collector  has  no  authority  to 
waive  the  filing  of  the  oath  or  declaration  of  the  owner  with  the  entry  and  a 
subsequent  filing  was  not  a  compliance  with  the  law.  U.  S.  v.  Hettig  (2  Ct. 
Cu.st.  Appls.,  537;  T.  D.  .322.54 )  .—U.  S.  v.  Saunders  et  al.  (Ct.  Cust.  Appl.s.). 
T.  D.  3.5337;  (G.  A.  758G)  T.  D.  34G50  and  (G.  A.  Ab.  3G19G)  T.  D.  34G68 
reversed. 


FREE   LIST.  915 

Shotgun  with  New  Stock.— A  doublo-l);irrel  shotgun  claimed  to  be  of 
A.nierican  miinufaeture,  returned  from  England  with  a  new  stock,  was  claimed 
entitled  to  free  entry  as  American  goods  returned  without  having  been  ad- 
vanced in  value  or  improved  in  condition  (par.  500).  Protest  overruled. — 
Ab.  36022  (T.  D.  34609). 

Wearing  Apparel  Repaired. — AVearing  apparel  and  other  personal  effects 
taken  abroad  by  residents  of  the  United  States  and  repaired  while  abroiid 
dutiable  on  tlie  cost  of  repairs  only  wlien  reimported  as  baggage. — Dei)t.  Order 
(T.  D.  30871). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

American  Barley  Returned  as  Barley  Malt. — Paragraph  483,  providing  for 
tlie  free  entry  of  American  goods  previously  exported,  applies  only  when  the 
article  imported  is  the  identical  article  exported. 

Barley  sent  to  Copenhagen,  Denmark,  and  there  converted  into  barley  malt, 
has  undergone  a  chemical  change  which  renders  it  a  different  commodity,  and 
can  not  be  imported  free  of  duty  under  the  provisions  of  paragraph  483. — T.  D. 
25971   (G.  A.  5897). 

American  Goods  Returned. — It  seems  that  where  it  is  impossible  to  comply 
with  the  regulations  of  the  Secretary  as  to  proof  of  identity  of  American  arti- 
cles exported  and  returned  the  rule  in  U.  S.  v.  Dominici  (78  Fed.  Rep.,  334) 
would  not  apply.— T.  D.  21476  (G.  A.  4515). 

Certificate  of  Collector  at  Place  of  Exportation. — Where  goods  have  been 
exported  from  one  port  of  the  United  States  and  later  are  returned  here  for 
entry  at  another  port,  and  when  free  entry  of  these  goods  as  of  domestic 
growth,  produce,  or  manufacture  is  claimed,  it  is  a  reasonable  exercise  of  the 
power  vested  in  the  Secretary  of  the  Treasury  for  him  to  require  a  certificate 
showing  the  fact  of  original  exportation ;  and  it  appearing  the  collector  at  the 
port  of  entry  did  not  waive  the  production  of  such  a  certificate,  and  such  a 
certificate  not  having  been  produced,  an  ai>peal  will  not  lie  against  the  collec- 
tor's decision  holding  the  goods  dutiable. — Lunham  v.  U.  S.  (Ct.  Gust.  Appls.), 
T.  D.  312.58;  (G.  A.  6426)  T.  D.  27576  affirmed. 

American  Bottles  Returned  with  Foreign  Labels. — Where  bottles  contain- 
ing tabasco  sauce  were  exported  from  this  country  to  Great  Britain  and  while 
abroad  had  attached  to  such  bottles  caps  and  labels  and  fixtures  which  mate- 
rially advanced  such  articles  in  value,  upon  reimportation  into  this  country 
such  merchandise  was  not  free  of  duty  under  paragraph  483. — T.  D.  27576 
(G.  A.  6426)  ;  aflirmed  by  T.  D.  31258  (Ct.  Cust.  Appls.),  supra. 
Old  Jute  Bagging. 

Customs  Regulations  Must  Be  Complied  With. — Where  a  claim  is  made 
under  said  paragraph  483,  involving  the  identity  of  old  bagging,  that  it  is  of 
domestic  origin,  oral  evidence  of  this  alleged  fact  is  inadmissible.  The  only 
method  of  proof  that  can  legally  be  offered  is  that  prescribed  by  the  regula- 
tions of  the  Secretary  of  the  Treasury,  which  is  a  condition  precedent  to  the 
right  of  free  entry  of  said  merchandise.  U.  S.  v.  Dominici  (78  Fed.  Rep.,  334; 
24  C.  C.  A.,  116)  and  other  cases  followed.— T.  D.  30409  (G.  A.  6987). 

Returned  Blank  Checks  with  Foreign  Revenue  Stamp. — Blank  checks  of 
domestic  manufacture  sent  abroad  to  have  necessary  revenue  stamp  printed 
thereon  by  the  British  Government  not  advanced  in  value  thereby,  and  entitled 
to  free  entry  under  paragraph  483  on  reimportation. — T.  D.  19772  (G.  A.  4220). 

Cloth  Boards  Exported  and  Returned. — Cloth  boards  exported  to  be 
wrapped  with  foreign  textiles  and  returned  to  be  treated  under  the  regulations 


DIG  DIGEST   OF   CUSTOMS   DECISIONS. 

governing  the  exportation  and  rciinportatioii  of  iiox  siioolis. — Dopt.  Order  (T.  D. 
2S()i;}). 

('t>inplianoe  uitli  Treasury  H<-<;iila(ii>ns.  W'lici'c  an  iiiiporlcr  coiuplii's  with 
till"  regulations  of  tlie  Secretary  of  llir  'treasury  relative  to  establishing  the 
identity  of  American  manufactures  ul'  tlie  Icind  described  in  paragraph  483,  a 
prima  facie  case  is  niatle  out  for  the  free  entry  of  the  goods. 

Tins  presumj)tion  can  be  rebut teil   oidy  l>y  a  report  of  tlie  local  appraiser 
allirniatively   linding   the   articles   to   be   of   foreign    manufacture,   or   by   other 
satisfactory  evidence  to  the  same  i-lTi'ct.— T.  D.  2SG33  (G.  A.  GC96). 
Drawback. 

Where  the  collector  of  customs  assesses  a  duty  equal  to  drawback  which  he 
supposes  was  allowed  on  the  exportation  of  certain  American  manufactures 
reimported  from  abroad,  tiie  onus  is  on  the  importer  to  pi'ove  the  contrary, 
although  such  |)roof  involves  a  negative. 

In  proving  such  negative  the  imixirter  will  satisfy  the  re(|uirements  of  law 
by  producing  just  enough  evidence  to  counterbalance  the  evidence  against  him. — 
T.  D.  299S2  (G.  A.  6929). 

On  liKiMPoin-Eu  Sug.\k. — Where  an  exporter  of  sugar  niamifacturetl  in  the 
United  States  has  received  from  the  Government  an  allowance  of  drawback  on 
the  merchandise,  upon  reimportation  of  the  sam(>  article  the  owner  is  entitled 
to  have  it  entered  and  passed  by  the  collector  upon  the  payment  of  duty  equal 
to  the  drawback  allowed.— T.  D.  27241  (G.  A.  6324). 

Free  Goods  anfj  Free  Coverings. — While  free  goods  ordinarily  operate  to 
make  usual  coverings  free  of  duty  when  imported,  the  rule  is  otherwise  where 
the  same  goods  liave  been  previously  exported  and  the  Government  has  made  an 
allowance  of  drawback  on  such  coverings. 

Exception  Where  Drawhack  Allowed. — Paragraph  483,  relating  to  manu- 
factures of  the  United  States  of  the  kind  there  described,  expressly  excepts  from 
its  provisions  articles  of  any  kind  upon  which  an  allowance  of  drawback  has 
been  made  and  prohibits  their  reimportation  except  on  payment  of  duties  equal 
to  the  drawbacks  allowed. 

Mailing  I'iu)Test  Not  Failing. — A  protest  mailed  to  the  collector  of  customs, 
but  not  received  by  him  within  the  statutory  time  specitied  by  section  14  of 
the  customs  administrative  act  of  1890,  is  properly  rejected  as  not  filed  in  time. 

Giving  Notice  to  Collector  Under  Section  14. — The  giving  of  notice  to  the 
collector  in  writing  required  by  said  .section  14  is  synonymous  with  filing  such 
protest  with  the  collector,  which  involves  actual  delivery  of  the  paper  either  to 
said  ofTicer  or  some  subordinate  usually  deputed  to  receive  it  in  due  course  of 
business.— T.  D.  29514  (G.  A.  6S61). 

Evidence  oe  Identity. — Certain  wooden  crates,  used  as  containers  for  vege- 
tables exported  from  Cuba,  and  a.s.sessod  for  duty  under  section  19  of  the 
customs  athninistrative  act  of  1890  as  usual  coverings  of  such  merchandise, 
were  claimed  to  be  free  of  duty  under  paragraph  483  as  American  manu- 
factures of  the  kind  there  described.  Held,  (1)  that  the  identity  of  such  arti- 
cles must  be  proved  under  regulations  prescribed  by  the  Secretary  of  the 
Treasury  as  a  condition  precedent  to  their  free  entry,  and  the  proof  must  be 
filed  with  the  collector  of  customs  at  the  tune  of  making  entry  of  the  goods; 
(2)  in  the  absence  of  such  proof  no  amount  of  oral  evidence  introduced  before 
the  Board  of  General  Appraisers  will  avail  to  establish  the  domestic  character 
of  such  arti<-les  so  as  to  authorize  sustaining  the  protest. — T.  D.  29446  (G.  A. 
6849). 

Usual  Coverings. — The  usual  -.ind  necessary  coverings  of  goods  subject  to 
specific  rates  of  duty,  or  of  free  goods,  are  theniselvee  free  of  duty.  U.  S.  v. 
Leggett  (66  Fed.  Rep.,  300;  13  C.  C.  A.,  448)  ;  In  re  Irsch  (G.  A.  3350). 


FREE   LIST.  917 

Bags  fok  Cocoanuts.- — Jute  burlap  bags  are  the  usual  and  necessary  cover- 
ings for  cocoanuts. 

Goods  Exported  with  Allowance  of  Drawback. — Goods  exported  from  the 
United  States  with  allowance  of  drawback,  and  afterwards  relniported,  are  sub- 
ject to  duty  equal  to  the  amount  of  the  drawback,  even  though  they  are  the 
usual  and  necessary  coverings  of  articles  subject  to  a  specific  rate  of  duty.  In 
re  Schallenberger  (72  Fed.  llep.,  491),  afhrming  In  re  Schallenberger  (G.  A. 
2783).— T.  D.  23853  (G.  A.  5172). 

Hogs  Butchered  Abroad. — The  importers  contended  that  hogs  produced  in 
the  United  States  but  slaughtered  abroad  are  exempt  from  duty  under  para- 
graph 483.     Assessment  affirmed.— Ab.  19377  (T.  D,  29159). 

Importation  of  Horse  Exported  via  Highway  into  Canada. — Where  one 
drives  a  horse  over  the  highway  from  the  United  States  into  Canada,  and  sub- 
sequently the  horse  is  reimported,  it  is  not  necessary  for  the  importer  to  furnish 
n  certificate  of  exportation  of  the  horse  in  accordance  with  article  484  of  the 
general  Treasury  regulations  of  1899. 

The  provisions  of  the  Treasury  regulations  are  adapted  only  to  the  regular 
and  usual  course  of  business,  and  do  not  apply  to  cases  where  it  is  not  in  the 
power  of  the  importer  to  comply  with  their  requirements. — T.  D.  24035  (G.  A. 
5219). 

Photographic  Films. — The  words  "  advanced  in  value  or  improved  in  condi- 
tion," as  used  in  paragraph  483,  must  be  taken  in  a  commercial  and  not  in  a 
sentimental  sense,  and  photographic  films  of  American  manufacture,  taken 
abroad  and  exposed  in  a  camera  and  then  returned  without  being  developed, 
are  entitled  to  free  entry  under  said  paragraph  as  articles  of  American  manu- 
facture returned,  not  advanced  in  value  or  improved  in  condition. — T.  D.  24012 
(G.  A.  5209). 

Pork  Cut  Up  and  Pickled  Abroad. — In  reference  to  paragraph  483,  pre- 
scribing as  to  American  goods  reimported  that  proof  shall  be  made  under 
Trea.sury  regulations.  Held,  that  this  express  provision  as  to  proof  is  of  the 
very  essence  of  the  exemption  permitted  by  said  paragraph,  and  that  where  the 
importers  have  failed  to  comply  with  the  regulations  they  are  not  entitled  to 
the  exemption.— Roberts  v.  U.  S.  (O.  C),  T.  D.  30548;  (G.  A.  6926)  T.  D.  29964 
affirmed. 

Pork  exported  as  carcasses  was  while  abroad  cut  up  and  pickled  in  brine  and 
was  then  reimported  in  tierces ;  and  as  imported  it  was  of  less  value  than  when 
originally  exported.  Held,  that  it  had  been  changed  from  fresh  pork  to  salt  pork 
and  was  not  entitled  to  free  entry  under  paragraph  483  as  American  goods  re- 
turned "  without  having  been  advanced  in  value  or  improved  in  condition  by 
any  process  of  manufacture  or  other  means." — T.  D.  29964  (G.  A.  6926)  ; 
affirmed  by  T.  D.  30548  (C.  C),  supra. 

Proof  of  Identity. — The  regulations  of  the  Secretary  of  the  Treasury,  re- 
lating to  the  identity  of  the  goods,  seem  to  have  been  complied  with  by  the 
importers.  The  return  of  the  local  appraiser  fails  to  affirmatively  state  that 
the  articles  were  of  foreign  manufacture,  but  merely  that  they  could  not  be 
identified  by  him  as  of  American  manufacture.  A  prima  facie  case  made  by 
proof  of  identity  under  the  regulations  of  the  Secretary  is  not  rebutted  by  a 
report  of  this  character.  In  re  Carleton  Dry  Goods  Co.,  G.  A.  6696  (T.  D. 
28633).  Following  In  re  Haynes,  G.  A.  3033  (T.  D.  16009),  and  other  analogous 
decisions  of  the  board  not  necessary  to  be  cited,  the  protests  are  sustained. — 
Ab.  20199  (T.  D.  29429). 


918  DIGEST   OF    CUSTOMS   DECISIONS. 

Kejjiilations. — AimTican  ^ootls  cxpoitiMl  from  tlif  I'liittMl  States  and  returned 
over  regular  routes  of  transportation,  in  order  to  he  atlniitted  free  under  para- 
;,'rapii  4S;{,  nnist  i)e  brouj^lit  in  under  rej^ulations  prescril)ed  by  the  Secretary  of 
the  Treasury,  providing  for  proof  of  their  identity.  Any  waiver  of  proof  pro- 
\ided  for  is  witldn  the  di.seretion  of  the  collector  of  the  port  of  entry.  Waiver 
not  having  been  made,  tlie  regulations  will  be  enforced. — T.  D.  20725  (G.  A. 
G903). 

Scrap  Iron. 

IMcooK  OK  InKNTiTY. — As  a  condition  precedent  to  tlie  free  entry  (rf  goods  under 
paragrai)li  4S.*{,  proof  of  identity  nuist  be  tiled  with  the  collector  of  customs  at 
the  time  of  making  entry,  in  compliance  with  the  regulations  of  the  Secretary 
of  the  Treasm-y  made  in  pursuance  of  the  authority  conferred  upon  him  by 
said  paragraph. 

Ex  Parte  Affidavits. — In  the  absence  of  compliance  with  said  regulations  of 
the  Secretary  of  the  Treasury  attempts  to  make  proof  in  any  other  manner  will 
be  of  no  avail.  Hence  the  filing  by  the  importers  of  affidavits  of  various  parties 
to  prove  identity  of  the  goods :  Held,  to  be  incompetent  and  inadmissible  evi- 
dence. Therefore  if  timely  objection  is  interposed  before  the  board  to  such 
Affidavits  they  will  be  excluded  as  evidence.— T.  D.  29S8G  (G.  A.  G921). 
Importations  of  Scrap  Steel. 

When  Clearance  Certificate  Not  Required. — Merchandise  exported  from 
the  United  States  to  Canada  in  the  form  of  hoop  or  band  steel,  and  returned  to 
the  United  States  as  scrap  steel,  is  free  of  duty  as  articles  of  the  growth,  pro- 
duce, or  manufacture  of  the  United  States,  under  the  provisions  of  paragraph 
483,  without  the  production  of  a  clearance  certificate  from  this  country,  on 
satisfactory  proof  of  the  identity  of  the  articles,  it  being  impracticable  or  im 
possible  to  produce  such  certificate  from  the  nature  of  the  importation. 

Effect  of  Drawback. — Where  the  importer  has  made  application  for  allow- 
ance of  drawback  on  any  portion  of  such  importation,  no  refund  of  duties  will 
be  allowed  under  the  provisions  of  said  paragraph  483. — T.  D.  2(5805    (G.  A. 
6212). 
Sheep  Pastured  in  Mexico. 

Sheep  Returned  Ajter  Pasturage  Abroad. — Sheep  driven  across  the  border 
into  Mexico  for  temporary  pasturage  for  a  longer  period  than  six  months  may 
be  returne<l  free  of  duty  under  the  provision  in  paragraph  483  for  the  free  entry 
of  "  articles  the  growth,  produce,  and  manufacture  of  the  United  States,  when 
returned  after  having  been  exported,  without  having  been  advanced  in  value 
or  improved  in  condition  by  any  proce.ss  of  manufacture  of  other  means." 

Proof  of  Identity. — The  regulation  by  the  Secretary  of  the  Treasury  as  to 
identity  of  American  goods  returned  under  panigraph  483,  Held,  not  applicable 
where  no  consul  Is  locattnl  at  the  place  from  which  the  jtroperty  is  returned  into 
the  United  States;  in  such  case  proof  of  identity  that  is  satisfactory  to  the  col- 
lector of  customs  or  the  Board  of  General  Appraisers  fulfills  the  requirement  of 
the  law. 

Animals  Pastubed  Abroad — American  Goods  Returned. — The  provision  in 
paragraph  473  for  free  return  of  animals  driven  across  the  border  for  tem- 
porary pasturage  does  not  preclude  free  importation  of  such  animals  when  so 
exported,  under  paragraph  483,  relating  to  American  goods  returned. — T.  D. 
2897G  (G.  A.  G759). 
Treasury  Regulations. 

Compliance  With  Regulations  Required. — Articles  the  growth,  produce, 
and  manufacture  of  the  United  States,  when  returned  after  being  exported,  are 


FREE    LIST,  919 

admitted  to  free  entry  under  parafirai)li  483  only  on  compliance  with  all  of  lli> 
conditions  stated  in  said  paragraph. 

Proof  of  Identity  of  Imported  Articles. — Especially  must  proof  of  the 
Identity  of  such  articles  be  made  in  accordance  with  the  regulations  prescribed 
by  the  Secretary  of  the  Treasury  as  a  condition  precedent  to  free  entry,  and 
such  proof  can  be  made  in  no  other  manner. 

Export  Certificate. — The  mere  filing  of  the  oath  set  out  in  department  cir- 
cular of  March  21,  1901,  amendatory  of  article  484  of  Customs  Regulations  of 
1899,  without  more,  is  only  a  partial  compliance  with  the  customs  regulations, 
unless  the  production  of  the  export  certificate  is  lawfully  waived  by  the  collec- 
tor in  cases  where  authorized  by  such  regulations,  as  in  Department  Circular 
80,  issued  August  22,  1906,  further  amending  said  article  484  of  Customs  Regu- 
lations of  1899. 

Revised  Regulations. — These  regulations  are  substantially  embodied  in  De- 
partment Circular  64,  issued  October  29,  1907,  and  published  in  T.  D.  28471. 

When  Proof  Filed. — These  proofs  should  be  filed  with  the  collector  of  cus- 
toms at  the  time  of  making  the  entry  and  before  liquidation. — T.  D.  28801 
(G.  A.  6728). 

Obsolete  Regulations. — Articles  335  to  337  of  the  general  Treasury  regula- 
tions of  1892,  governing  proof  of  identity  of  returned  American  goods,  are  not 
applicable  to  importations  made  under  either  the  tariff  act  of  1894  or  that  of 
1897.    Bartram's  case  (77  Fed.  Rep.,  604)  ;  In  re  Bartram  (G.  A.  3985). 

Regulations  of  February  28,  1896. — The  regulations  for  such  cases  as  arose 
prior  to  November  13.  1899.  are  to  be  found  in  Treasury  Circular  No.  37,  Febru- 
ary 28,  1896   (T.  D.  16794). 

Same. — The  essential  requirements  of  Circular  No.  37  considered  and  ex- 
plained. Gillespie  v.  U.  S.  (suit  2847,  per  Townsend,  .1.,  February  3,  1902, 
unreported)  followed. 

Entry. — "  Entry,"  as  used  in  various  Treasury  regulations  for  proof  of  iden- 
tity of  returned  American  goods,  does  not  refer  to  the  filing  of  the  document 
called  the  entry  with  the  entry  clerk  at  the  customhouse,  but  to  the  entire 
transaction  by  which  the  importer  obtains  the  entrance  of  his  goods  into  the 
body  of  the  merchandise  of  the  United  States.  U.  S.  v.  Cargo  of  Sugar  (3  Saw- 
yer, 46;  25  Fed.  Cas.,  288)  ;  In  re  ]\Iorris  European  &  American  Express  Co. 
(G.  A.  4762)  ;  In  re  Puget  Sound  Red.  Co.  (G.  A.  4809)  followed. 

Bond  to  Produce  Proof. — Where  bond  is  given  by  an  importer  for  the  produc- 
tion of  the  documents  required  for  proof  of  returned  American  goods,  or  where 
the  giving  of  such  bond  is  waived  by  the  collector,  the  importer  is  entitled  to  the 
benefit  of  such  proof  if  produced  within  the  time  allowed,  and  it  is  error  for  the 
collector  to  treat  the  goods  as  of  foreign  origin. — T.  D.  23557  (G.  A.  5089). 
Returned  American  Bags  Mixed  with  Foreign  Bags. 

Where  merchandise  liable  in  large  part  to  duty  is  entered  as  exempt,  the 
collector  has  the  right  to  assume  that  the  mingling  was  intentional  and  with 
designed  to  evade  the  revenue  law;  and  hence  where  the  confusion  of  goods  is 
accidental  or  not  fraudulent  in  fact,  and  forfeiture  is  not  incurred,  it  yet 
devolves  on  the  importer  to  show  what  part  of  the  whole  he  contends  should 
not  be  taxed. 

In  the  liglit  of  the  rulings  of  the  Treasury  Department,  and  the  special  cir- 
cumstances of  the  case,  we  are  not  disposed  to  hold  that,  if  the  proportion  of 
dutiable  bags  sufficiently  appeared  or  might  reasonably  have  been  ascertained, 
the  circuit  court  could  not  have  adjudged  a  recovery  in  that  proportion  or 
directed  a  reliquidation. 


920  DIGEST   OF   CUSTOMS  DECISIONS. 

In  view  of  flip  testiiiKniy,  and  consider inj;  tlial  the  slatute  was  not  strictly 
pursued  in  the  exainiiiation  (tliouf^h  we  perceive  no  reason  to  doubt  tlie  faith- 
fulness of  the  olIicialK  in  the  discharge  of  their  duties)  and  the  difliculties  in 
the  way  of  determining;  the  make  of  the  hiX'^s,  disclosed  by  the  evidence,  and 
l)earing  in  mind  that  the  taxation  of  so  many  of  the  bags  as  were  of  American 
manufacture  operated  as  a  penalty  in  spite  of  the  confession  that  no  frauil  on 
the  revenue  was  intended,  we  think  it  unnecessary  to  remand  the  cause  for 
another  hearing,  and  that  the  ends  of  .iustice  will  be  best  subserved  by  directing 
a  decree  for  the  refunding  of  one-fourth  of  the  duties. 

Where  bags  are  imported,  part  of  which  are  returneil  American  bags  and 
part  foreign,  if  the  api)raiser  decides  that  the  goods  are  not  as  described,  but 
are  such,  in  fact,  as  fall  within  a  different  classification,  his  .iudgment  must 
stand  unless  reversed  on  reappraisemeiit  or  l)y  (he  Board  of  (Jeneral  Ajipraisers 
on  protest. 

Section  7.  act  of  February  8,  1S75  (IS  Stat..  307,  .308),  exempting  foreign 
made  grain  bags  was  repealed  by  the  act  of  1883. — U.  S.  v.  Ranlett  &  Stone, 
172  U.  S.,  133,  140,  141,  146,  147. 

TuEASUBY  Regulation. — A  regulation  of  the  Treasury  Dep.irtment  (S.  18425), 
promulgated  October  2,  1897,  to  take  effect  April  1,  1898,  requiring  importers  to 
pack  separately  bags  of  for<>ign  and  bags  of  domestic  origin,  in  order  that  their 
character  may  be  readily  determined  upon  examination,  is  reasonable,  and  a 
valid  exercise  of  the  power  conferred  on  the  Secretary  of  the  Treasury  by 
paragraph  483  of  the  tariff  act  of  .Tidy  24,  1897;  and  no  other  mode  of  proving 
identity  will  sufhce.  Held,  accordingly,  that  where  the  two  kinds  of  merchan- 
dise are  imported  indiscriminately  mixed,  the  collector  is  ju.stified  in  assessing 
duty  upon  the  entire  shipment  at  the  rate  applicable  to  the  dutiable  goods, 
although  the  importers  acted  in  good  faith,  and  satisfactorily  prove  tlie  pro- 
r.ortion  of  domestic  bags  contained  in  the  importation.  U.  S.  r.  Hanlett  (19 
Sup.  Ct.  Rep.,  114)  distinguished.  U.  S.  v.  Dominici  (C.  C.  A.),  78  I*Yh1.  Rep., 
334;  U.  S.  V.  Brewer  (C.  C.  A.),  92  Fed  Rep.,  341;  and  ib.,  92  Fed.  Rep..  .343. 
followed. 

Same — Date  of  Effect. — The  power  to  make  such  a  regulation,  and  to  pro- 
mulgate it,  neces.sarily  carries  with  it  the  authority  to  fix  the  date  when  it 
shall  take  effect. 

It  seems  that,  where  the  consignors  are  the  agents  of  the  consignees,  the  act 
of  the  former  in  willfully  commingling  free  and  dutiable  goods,  if  committed 
within  the  scope  of  the  agents'  employment  or  authority,  is  imputable  to  the 
consignees,  as  principals,  and,  if  such  act  be  pre.suniptively  fraudulent,  they  are 
liable  therefor.— T.  D.  21.585  (G.  A.  4.545). 
American-Made  Bags  Reim ported. 

Hags  Exported  with  Benefit  of  Drawback — Duty  on  Reimportation. — 
Bags  of  American  manufacture,  exported  with  an  allowance  of  drawback  under 
.section  30  of  the  tariff  act  of  1897,  are,  under  the  first  proviso  to  paragraph  483 
of  said  act,  subject  upon  reimportation  only  to  a  duty  equal  to  the  drawbacks 
allowed. 

Construction  of  Proviso  to  Paragraph  483. — The  effect  of  said  proviso  is  to 
create  an  exception  to  the  general  requirements  of  the  paragraph,  so  far  as  to 
exclude  from  their  operation  articles  manufactured  in  this  country  from  im- 
ported materials  on  which  duties  have  been  paid  and  refunded  by  way  of  draw- 
back, where  such  articles  are  reimported  after  exportation. 

Proof  of  Identity. — Accordingly,  the  identity  of  such  merchandise  need  not 
be  proved  in  the  manner  prescribed  by  the  Treasury  regulations,  as  re(]uired  by 
said  paragraph  183,  but  may  be  established  under  ordinary  rules  of  evidence. 


FREE   LIST.  921 

Bags  Not  Imported  by  Expokteu. — The  clause  in  said  paraffraph  limitins?  the 
right  of  free  entry  to  bags  imported  by  the  exporter  thereof  can  not  be  read  into 
the  proviso,  but  bags  exported  with  tlie  benefit  of  drawbaclv  may  be  reimported 
by  other  persons.  In  re  Graves  (G.  A.  4580)  referred  to.— T.  D.  23340  (G.  A. 
5015). 
Watches  with  Hands  and  Dials  Added  Abroad. 

Cases  and  Movements  Separately  Dutiahle. — Where  watches  are  imported 
in  a  complete  condition,  the  cases  and  movements  are  separately  dutiable 
under  paragraph  191. 

Adding  Hands  and  Dials  to  Watches  After  Exportation. — Certain  parts  of 
watches,  including  the  cases  and  movements,  were  separately  exported  at  dif- 
ferent times  without  dials  or  hands,  and  put  together  abroad,  with  the  addition 
of  dials  and  hands,  so  as  to  construct  complete  watches :  Held,  to  be  advanced 
in  value  and  improved  in  condition  so  as  to  be  debarred  from  free  entry  under 
paragraph  483  as  American  manufactures  returned  "  after  being  exported  with- 
out having  been  advanced  in  value  or  improved  in  condition  by  any  process 
of  manufacture  or  other  means." 

Compliance  with  Secretary's  Regulations  Requisite. — A  failui-e  to  com- 
ply with  the  regulations  of  the  Secretary  of  the  Treasury  in  proving  the  identity 
of  American  manufactures  of  the  kind  described  in  said  paragraph  483  is  fatal 
to  free  entry  of  such  merchandise.— T.  D.  30268  (G.  A.  6963). 

Watch  of  Foreign  Manufacture  Repaired  Abroad. — The  importation  in 
this  case  consists  of  a  watch,  owned  by  the  protestant,  who  is  a  citizen  of  Port- 
land, Me.  It  appears  from  the  evidence  that  this  watch  was  of  foreign  manu- 
facture, having  been  made  in  Switzerland,  and  imported  into  this  country  as 
the  property  of  the  protestant  in  March,  1899.  Subsequently  the  watch  became 
damaged,  and  in  October  of  the  same  year  was  forwarded  through  the  American 
Express  Co.  to  a  party  in  Zurich,  Switzerland,  for  the  purpose  of  having  it 
repaired.  It  was  reimported  in  May,  1900,  and  duty  was  assessed  upon  it  by 
the  collector  at  Portland  to  the  amount  of  $49. 

In  short,  it  may  be  laid  down  as  a  general  rule  that  no  article  may  be  im- 
ported free  of  duty  unless  by  virtue  of  some  special  provision  of  law  applicable 
thereto.  In  the  case  at  bar  we  have  been  referred  to  no  such  provision,  and 
we  accordingly  hold  that  there  was  no  error  in  the  action  of  the  collector  in 
treating  the  watch  as  dutiable.— T.  D.  22648  (G.  A.  4816). 

Alleged  American  Bags  Returned — Defective  Proof. — The  Customs  Regu- 
lations of  1892  required  for  proof  of  the  Identity  of  American  grain  bags,  re- 
turned after  exportation,  the  production  of  certain  papers  by  the  importer,  and  a 
further  verification  by  the  appraiser  upon  examination  of  the  goods.  Held, 
that  documentary  proof  fully  complying  with  the  regulations,  but  uncorrobo- 
rated, will  not  outweigh  an  adverse  report  by  the  appraiser,  based  upon  suffi- 
cient grounds,  as  to  the  character  of  the  goods.  U.  S.  v.  Ranlett  (172  U.  S.. 
133)  followed.— T.  D.  23324  (G.  A.  5011). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Bags  Reimported  by  Agent  of  Shipper. — An  importation  of  merchandise 
made  in  the  name  of  a  mere  agent,  as  consignee,  is  in  legal  effect  an  importa- 
tion made  by  the  principal  and  owner  of  the  goods ;  hence  domestic  bags  of 
the  kind  de.scribed  in  paragraph  387,  and  properly  identified,  are  free  of  duty, 
if  originally  exported  by  the  owners  and  imported  by  them  in  the  same  of  their 
authorized  agent  as  consignee.— T.  D.  18725  (G.  A.  4038). 

Regulations. — Regulations  for  making  proof,  under  paragraph  387,  of  the 
identity  of  articles  of  American  manufacture  must  have  been  prescribed  after 


922  DIGEST   OF    CUSTOMS  DECISIONS. 

the  passage  of  that  act  and  prior  to  the  importation.  Tliose  pro.scrii)o<l  before 
its  ptissiiKe  are  not  applicable.  In  the  absence  of  such  rcRulations  proof  may  be 
made  by  any  competent  evidence.  Bartram  v.  U.  S.  (77  Fe<J.  Uep.,  604)  fol- 
lowed. U.  S.  V.  Douiinici  (78  Feil.  Uep.,  ;J34)  (listinf,'uislied.— T.  D.  1S529  (G.  A. 
3985). 

Proofs  of  Identity  Can  Be  Made  Only  as  Prescribed  by  Customs  Regu- 
lations.— Proofs  of  identity  can  be  made  only  as  presc-ribed  by  Customs  Regu- 
lations.   T.  D.  16794  and  articles  331-336  of  1892.— T.  D.  17850  (G.  A.  3784). 

Merchandise  of  American  Manufacture. — The  retiulations  providtnl  for 
par.'igraph  387  must  be  prescribe<l  after  the  pas.-<a}:e  of  this  act,  and  those  in 
force  before  its  passage  are  not  applicable.  Accordingly,  until  such  regulations 
are  made,  there  are  imne  to  be  complie<l  with  to  entitle  merchandise  of  Ameri- 
can manufacture  to  free  entry.— Bartram  v.  U.  S.  (C.  C),  77  Fed.  Rep.,  604. 

Bags  for  Grain  Made  of  Burlap. — Empty  American  bags  made  of  jute  bur- 
laps which  contained  Hour  when  exported,  and  which  when  secondhand  are 
almost  exclusively  used  as  grain  bags,  are'  bags  for  grain  made  of  burlaps. — 
T.  D.  16951   (G.  A.  3379). 

Cattle  Prom  Mexico. — Cattle  exported  from  the  Unite<l  States  to  Mexico  from 
1887  to  1891  and  the  cattle  and  increase  iniported  in  1895.  Assessed  under 
paragraph  189  as  live  animals.  Free  entry  claimed  for  the  cattle  originally 
exported  as  products  the  growth  of  the  Uinted  States  and  under  paragraph  373 
for  the  increase.  Held,  that  this  paragraph  can  not  apply  to  cattle  which  are 
exported  as  young  and  immature  animals,  unfit  for  the  market  and  are  returne<l 
long  afterwards  as  animals  fully  matured,  suitable  for  market,  and  that  the 
animals  claimed  to  be  free  under  paragraph  373  are  not  the  increase  of  cattle 
which  have  been  driven  across  the  boundary  for  grazing  purposes. — T.  D.  16830 
(G.  A.  3349). 

Domestic  Importations — Steam  Dredge. — A  steam  dredge  built  in  the 
United  States  in  1882,  exported  to  Canada  in  1885,  repaired  in  1889  at  a  cost  of 
$2,000,  and  returuetl  to  the  United  States  in  1894,  is  free.— T.  D.  15672  (G.  A. 
2853). 

Swiss  Watches  in  American  Cases. — The  movements  of  the  watches  made 
in  Switzerland  and  casetl  in  the  United  States,  the  cases  being  marked  with  the 
name  of  a  domestic  jeweler.  The  watches  held  not  to  be  the  product  and  manu- 
facture of  the  United  States.— T.  D.  16352  (G.  A.  3181). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bags  of  American  Manufacture. — Under  this  paragraph  the  provision  as  to 
the  nianner  of  proof  is  of  the  essence  of  the  exemption;  and  the  Secretary  hav- 
ing promulgated  such  general  regulations,  reasonable  in  their  rcfiuirenients,  an 
importer  can  not  ignore  them  and  obtain  the  exempticm  by  substituting  other 
evidence  satisfactory  to  the  customs  ollicers.  Bags  claimed  to  have  been 
exported  filled  from  another  port,  but  of  which  fact  no  certificate  of  the  collec- 
tor is  furnished,  as  require<l  by  article  331  of  the  Treasury  regulations,  are 
properly  dutiable. 

Where  bags  of  American  manufacture,  on  being  exported  to  be  returned, 
were  marked  for  identification  as  reciuired  by  article  336  of  the  Treasury  regu- 
lations, but  on  their  attempted  reimportation  an  examination  of  sample  pack- 
ages disclo.seil  but  8  per  cent  having  the  same  marks,  they  are  not  free  under 
this  paragraph  on  other  proof  that  they  were  of  American  manufacture. 

It  is  the  duty  of  an  importer  to  make  aftirmative  proof  of  a  state  of  facts 
relieving  his  merchandise  from  duty  to  which  it  would  otherwise  be  subject 


FREE    LIST.  923 

and  to  segregate  from  the  same  class  of  goods  such  portions  as  are  cUiimed  to 
be  free.  He  can  not  require  the  officers  to  separate  free  from  dutiable  goods 
indiscriminately  mingled,  and  in  such  case  duty  should  be  assessed  on  all. — U.  S. 
V.  Brewer,  92  Fed.  Hep..  341  ;  84  id.,  147.  reversed. 

Free  Entry — Grain  Rags. — Bag.s  of  foreign  manufacture  made  of  burlaps 
were  imported  filled  with  sugar.  They  were  greatly  injured,  being  cut,  full 
of  holes,  and  useless  as  bags  and  entirely  unmerchantable.  They  were  washed, 
steamed,  mended,  and  sorted,  so  as  to  render  them  suitable  for  use  as  grain 
bags  at  an  expense  of  150  per  cent  on  their  value  in  the  condition  imported, 
and  were  exported  tilled  with  American  grain.  Held,  that  the  repairing  at  a 
cost  of  about  1  cent  per  hag  is  not  sufficient  to  constitute  an  American  nmnu- 
facture,  and  that  the  steaming,  drying,  sorting,  etc.,  is  not  a  process  of  maim- 
facture.— T.  D.  133G8  (G.  A.  1748). 

Empty  grain  bags  made  of  burlap,  of  foreign  manufacture,  were  use<l  in 
the  transportation  of  American  products.  Duty  was  assessed  under  paragraph 
865,  and  the  board  sustained  the  action  of  the  collector.  The  importer  claimed 
that  the  bags  were  free  under  section  7,  act  of  February  8,  1875.  Held,  that 
the  acts  of  1883  and  1890  were  intended  to  be  exhaustive  and  to  take  the  place 
of  all  prior  legislation,  and  that  section  7  of  the  act  of  February  8,  1875,  was 
thereby  repealed.— Kent  v.  U.  S.  (CO.),  68  Fed.  Rep.,  536;  affirmed  (C.  C.  A.), 
73  Fed.  Rep.,  680. 

Exposed  American  Photographic  Plates  Not  Free  on  Return. — American 
photographic  plates  taken  to  .Japan  exposed  in  a  photographic  camera,  and 
returned  to  be  developed,  have  been  advanced  in  value  or  improved  in  condi- 
tion and  are  not  free.— T.  D.  144.57  (G.  A.  2303). 

Worn-Out  Car  Wheels. — Car  wheels  of  American  manufacture  exported  as 
parts  of  cars,  returned  worn  out,  are  free. — T.  D.  14740  (G.  A.  2462). 

Reimported  Merchandise  Repaired  Abroad. — The  goods  are  two  double- 
barrel  breech-loading  shotguns  imported  in  1893,  found  to  be  defective,  and 
returned  to  the  foreign  manufacturer  for  alteration,  and  now  reimported. 

The  appelhmt  claims  that  having  paid  full  duty  on  the  guns  in  1893,  he 
should  be  charged  on  the  subsequent  importation  only  upon  the  value  of  the 
parts  changed  or  altered. 

There  is  no  provision  of  the  tariff  which  entitles  him  to  the  relief  asked 
for.— T.  D.  15236  (G.  A.  2729). 

Reimported  American  Whisky.— Free  entry  of  whisky  refused  because 
proof  of  identity  is  not  established  according  to  article  377,  Customs  Regula- 
tions of  1884.— T.  D.  13.573  (G.  A.  1845). 

A  certificate  duly  verified  by  the  United  States  consul.  Held,  not  to  be  a 
sufficient  compliance  with  article  332  (1892)  to  admit  whisky  under  this  para- 
graph.—T.  D.  14689  (G.  A.  2411). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

American  Dredge. — A  dredge  built  in  the  United  States  at  a  cost  of  $8,000, 
exported  to  Canada,  where  it  was  used  for  several  years,  repaired  at  a  cost 
of  $2,765  and  returned  to  the  United  States,  held  not  to  have  been  returned  la 
the  same  condition  as  exportetl.— T.  D.  10894  (G.  A.  389). 

Dredge  Boat  Exported  and  Returned. — A  dredge  boat  which  was  exported 
from  the  United  States  was  again  returned,  but,  before  her  return,  was  ex- 
tensively repaired.  The  repairs  consisted  in  part  in  putting  in  a  new  dipper 
and  crane,  substituting  new  and  much  heavier  anchors  and  a  more  powerful 


924  DIGEST    OF    CUSTOMS    DECISIONS. 

niichor  lioist,  and  also  in  raisinj;  her  deck  to  cnaltlc  licr  to  carry  the  additional 
wt'i^^ht.  Tliis  involved  an  expenditure  aniountinj:  to  40  per  cent  of  her  value 
after  the  work  was  done.  Held,  that  the  dred;:e  could  not  be  considered  as 
"  returntHl  in  the  same  condition  as  exported  "  and  that  she  was  therefore  sub- 
ject to  duty,  notwithstanding  that  some  of  the  work  was  done  by  American 
labor  and  that  part  of  the  material  used  was  American  material. — U.  S.  v. 
Dunbar  (C.  C.  A.),  67  Fed.  Rep.,  783. 

DECISIONS    UNDER    THE    STATUTES    PRIOR    TO    THE    ACT    OF    1883. 

Amorian  Products  Returned. — The  inference  is  ajiainst  a  party  claiminj; 
that  imported  goods  are  American  products  entitled  to  entry  free  of  duty. 

The  right  to  reimport  exported  American  products  free  of  duty  is  not  affected 
by  a  sale  of  a  part  thereof  in  a  foreign  market. — Kidd  r.  Swartwout  (10  Hunt. 
Mer.  Mag.,  81),  14  Fed.  Cas.,  457. 

Grain  Bags  E.vported  With  Benefit  of  Drawback. — Grain  bag.s,  manufac- 
ture<l  in  this  country  from  imported  materials,  were  exported  full  of  California 
wlieat.  The  exporter  demanded  and  received  the  drawback  due  him  on  account 
of  the  duty  which  had  been  collected  upon  tlie  imported  materials  out  of  which 
the  bags  were  made.  Upon  the  return  of  the  grain  bags  held  that  they  were 
entitled  to  free  entry.  The  power  of  tlie  Secretary  to  prescribe  rules  and  regu- 
lations does  not  authorize  him  to  impose  a  duty  not  provided  for  in  n>i)aynient 
uf  the  drawback. — Balfour  r.  Sullivan,  19  Fed.  Rep.,  57s. 

Barrels,  American  Manufacture. — Barrels  manufactured  in  this  country  and 
sent  to  Cuba  and  there  filled  with  molasses  and  brought  back  are  not  liable 
lo  duty.  The  fact  of  their  being  filled  with  molas.ses  does  not  destroy  their 
oliaracter  of  "growth  or  manufacture  of  this  country"  nor  that  they  are  not 
"in  the  same  condition";  they  are  barrels  still,  whether  filled  with  well  water 
or  mola.sses.     Overruled   (24  How.,  526). 

Where  the  usual  oath  was  offered  to  be  made  by  the  importer  that  the  article 
was  the  growth  and  manufacture  of  this  country,  and  was  waived  by  the  deputy 
collector  as  being  unnecessary  and  useless,  the  duty  being  claimed  on  another 
ground,  held  that  it  was  only  where  the  collector  conceded  that  the  article  was 
entitled  to  entry  duty  free,  so  as  to  leave  only  the  fact  of  the  American  char- 
acter of  the  article  to  be  established,  that  the  oath  could  be  material  or  re- 
el ui  red  by  the  collector. 

Held  also  that  the  collector  is  estopped  to  set  up  the  omission  to  make  the 
oath  as  a  defense  where  it  has  been  waived  by  his  deputy. — Knight  v.  Schell 
(19  How.,  Pr.,  168),  14  Fetl.  Cas.,  777. 

1913  405.  Asafetida. 

1909  503.  Asafetida. 

1897  486.  Asafetida. 

1894  391.  Asafetida. 

1890  497.  Asafetida. 

1883  520.  Asafetida. 

1913  400.  Asbestos,  unmanufactured. 

1909  501.  Asbestos,  unmanufactured. 

1897  484.  Asbestos,  unmanufactured. 

1894  388.  Asbestos,  unmanufactured. 

1890  494.  Asbestos,  unmanufactured. 

1883  598.  Asbestos,  umnanufactured. 


FREE   LIST.  925 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Asbestos,  classified  under  paragraph  462,  was  held  entitled  to  free  entry  ns 
unmanufactured  under  paragraph  501.     G.  A.  4903  (T.  D.  22937)  followed. 

The  carding  process  to  which  the  merchandise  involved  has  been  subjected 
does  not  improve  or  advance  the  article  itself,  but  simply  removes  therefrom 
some  of  the  impurities. — Ab.  32G12. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Asbestos  Fiber,  which  has  been  separated  from  asbestos  rock  by  mechanical 
processes  and  which  contains  portions  of  the  nonfibrous  rock,  is  not  dutiable  as 
a  manufacture  of  asbestos,  but  is  entitled  to  free  entry  as  "  asbestos,  unmanu- 
factured," under  paragraph  484.— T.  D.  22937  (G.  A.  4903). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Asbestos  Fiber. — The  merchandise  was  imported  from  Germany  under  the 
tariff  act  of  1894,  and  consists  of  amphibole  asbestos,  in  fibrous  form,  white  in 
color,  and  corresponding  to  the  accompanying  sample  in  description  and  quality, 
and  is  used  in  tliis  form,  among  other  uses,  by  chemists  for  filtering  acids. 

The  only  process  used  in  order  to  produce  it  from  the  mines,  where  found  in 
nature,  is  that  of  pounding  it  from  the  rock  where  found,  which  is  accomplished 
at  small  expense. 

The  article  is  asbestos,  not  subjected  to  any  process  of  manufacture  what- 
ever.—T.  D.  1G850  (G.  A.  3369). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Asbestos  Fiber  is  neither  manufactured  asbestos  nor  a  manufacture  of 
asbestos ;  and  there  has  not  been  a  sufficient  application  of  labor  thereto, 
either  by  hand  or  mechanism,  to  constitute  it  a  manufactured  article  within 
the  meaning  of  that  term  as  used  in  the  tariff  laws.  Hartranft  v.  Welgmann, 
121  U.  S.  R.,  p.  609 

The  article  under  consideration  is  entitled  to  free  entry  under  paragraph 
494.— T.  D.  11828  (G.  A.  819). 

1913  4  0  7.  Ashes,  wood  and  lye  of,  and  beet-root  ashes. 

1909  502.  Ashes,  wood  and  lye  of,  and  beet-root  ashes. 

1897  485.  Ashes,  wood  and  lye  of,  and  beet-root  ashes. 

1894  389.  Ashes,  wood  and  lye  of,  and  beet-root  ashes. 

1890  495.  Ashes,  wood  and  lye  of,  and  beet-root  ashes. 

1883  593.  Wood  ashes,  and  lye  of,  and  beet-root  ashes. 

408.  Bagging  for  cotton,  gunny  cloth,  and  similar  fabrics,  suitable 
for  covering  cotton,  composed  of  single  yarns  made  of  jute,  jute  butts, 
seg,  Russian  seg.  New  Zealand  tow,  Norwegian  tow,  aloe,  mill  waste, 
cotton  tares,  or  other  material  not  bleached,  dyed,  colored,  stained, 
painted,  or  printed,  not  exceeding  sixteen  threads  to  the  square  inch, 
counting  the  warp  and  filling,  and  weighing  not  less  than  fifteen  ounces 
per  square  yard  ;  plain  woven  fabrics  of  single  jute  yarns  by  whatever 
name  known,  not  bleached,  dyed,  colored,  stained,  printed,  or  rendered 
noninfianiinable  by  any  process;  and  waste  of  any  of  the  above  articles 
suitable  for  the  manufacture  of  paper. 


1913 


926 


DIGEST   OF   CUSTOMS  DECISIONS. 


3a2.  Plain  woven  fabrics  of  sinjrle  jute  yarns,  by  whatever  name 
known,  wt'iKhint;  not  h'ss  than  six  ounces  per  square  yard  and  not 
excoodin;,'  tliirty  threads  to  tiie  s(|uare  inch,  counting  the  warp  and 
filling;,  nine-sixteenths  of  1  cent  per  pound  and  la  per  centum  ad  vaioreni; 
if  exceediiiK  thirty  and  not  excwdin^j;  tifty-tive  threads  to  the  square  inch, 
cotuitiiiK  the  war])  and  tiilinji,  seven-ei;,'hths  of  1  cent  per  pound  and  15 
1909  (  per  ceiituni  ad  valorem. 

.■?."i.").  r.a;,'^'in.i:  for  cotton,  jrunny  clotli,  and  similar  fabrics,  suitable  for 
coverin;;  cotton,  composed  of  sinj^le  yarns  made  of  jute,  jute  butts,  or 
hemp,  not  bleached,  dyed,  colored,  stained,  painted,  or  j)rintt'd,  not  ex- 
ceedinj;  sixttnui  threads  to  the  .sijuare  inch,  counting  the  warp  and  tilling, 
and  weiirhiii^'  not  less  than  fifteen  ounces  per  square  yard,  six-tenths  of 
1  ciMit  iK'r  scjuare  yard. 

.'JJl.  Plain  woven  fabrics  of  single  jute  yarns,  by  whatever  name  known, 
not  exceeding  sixty  inches  in  width,  weighing  not  le.ss  than  six  ounces 
per  .s(iuare  yard  and  not  exceeding  thirty  tlirea<ls  to  the  square  inch, 
co\iiding  the  warp  and  filling,  five-eightlis  of  1  cent  per  pound  and  15 
per  centum  ad  valorem;  if  exceeding  thirty  and  not  exceeding  lifly-five 
Iliicails  to  the  square  inch,  counting  the  warp  and  tilling,  seven-eighths 
1897     of  1  ccid  per  jwund  and  15  per  centum  ad  valorem. 

344.  P.agging  for  cotton,  gunny  cloth,  and  sinnlar  fal)ric.s,  suitable  for 
covering  cotton,  compo.sed  of  single  yarns  made  of  jute,  jute  butts,  or 
lu-mp.  not  bleached,  dyed,  colored,  stained,  painted,  or  printed,  not  ex- 
ceeding sixteen  threads  to  the  .square  inch,  counting  the  warp  and  filling, 
and  weighing  not  less  than  fifteen  ounces  per  square  yard,  six-tentlis  of 
1  cent  per  square  yard. 

302i.  Bagging  for  cotton,  gunny  cloth,  and  all  similar  material  suitable 
for  covering  cotton,  composed  in  whole  or  in  part  of  hemp,  flax.  jute, 
oi-  jute  butt.s.     (Free.) 

nOl.  Gunny  bags  and  gunny  cloths,  old  or  refuse,  fit  only  for  remanu- 
facture.     (Free.) 

306.  Bagging  for  cotton,  gunny  cloth,  and  all  similar  material  suitable 
for  covering  cotton,  composed  in  whole  or  in  part  of  hemp,  tlax,  jute,  or 
jute  butts,  valued  at  6  cents  or  less  per  square  yard,  l.G  cents  per  .square 
yjitd  ;  valued  at  more  than  6  cents  per  square  yard,  1.8  cents  per  square 
yard. 

GOl.  Gunny  bags  and  gunny  cloths,  old  or  refuse,  fit  only  for  remanu- 
facture.     (Free.) 

341.  Gunny  cloth,  not  bagging,  valued  at  10  cents  or  le.ss  per  square 
yard,  3  cents  per  pound;  valued  at  over  10  cents  per  sqmire  yard,  4 
cents  per  pound. 

343.  P>agging  for  cotton,  or  other  manufactures,  not  specially  enu- 
merated or  provided  for  in  this  Act,  suitable  to  the  uses  for  which  cotton 
bagging  is  applied,  compo.sed  in  whole  or  in  part  of  hemp,  jute,  jute 
butts,  flax,  gunny  bags,  gumiy  cloth,  or  other  material,  and  valued  at 
7  cents  f)r  less  ix»r  square  yard,  li  cents  pei  pound  ;  valued  at  over  7 
cents  i)er  .s(piare  yard,  2  cents  per  pound. 

713.  Gunny  bags  and  gunny  cloth,  old  or  refuse,  fit  only  for  remanu- 
facturing.     (Free.) 


1894 


1890 


1883 


DECISIONS  UNDER  THE  ACT  OF  1013. 


Jute  Padding,  da.ssified  under  paragraph  270,  was  held  free  of  duty  under 
Ihe  provisions  of  paragraph  408. — Ah.  37017  (T.  D.  34084). 

Jute  Pieces  for  Patching. — Pieces  of  woven  fabrics  of  single  jute  yarns, 
about  a  square  yard  each  in  size,  intended  for  u.se  in  patching  cotton  bales;  not 
bleached,  dyed,  colored,  stained,  painted,  or  printed;  not  exceeding  16  threads 
to  the  square  inch  counting  the  warp  and  filling;  and  weighing  not  less  than  15 
ounces  per  square  yard,  are  entitled  to  free  entry  as  cotton  bagging  under  para- 
rraph  408,  and  not  dutiable  as  a  woven  article  or  manufacture  of  vegetable  fiber 
under  paragrapli  284. 


FREE   LIST.  927 

The  term  "printed."  as  used  in  paragraph  408,  applies  only  to  such  printing 
af>  affects  the  character  or  condition  of  the  woven  fabrics  as  such,  whether  by 
v;ay  of  ornamentation  or  exploitation,  or  for  other  like  purpose.  The  conspicu- 
ous stenciling  of  the  consignee's  name  upon  a  fabric  for  punwses  of  tenjporary 
identification  does  not  make  it  a  printefl  fabric. — Texas  &  Pacific  Railway  Co.  v. 
TJ.  S.  (Ct.  Cust.  Appls.),  T.  D.  3(?875;  (G.  A.  7888)  T.  D.  36342  reversed. 

Jute  Thread  Waste. — Waste  under  this  paragraph  must  be  a  waste  of  bag- 
ging, gunny  cloth,  or  similar  woven  fabric.  The  waste  here  is  the  short  broken 
warp  ends  of  the  jute  thread  used  in  the  manufacture  of  burlap  cloth,  and  is 
in  fact  a  thread  waste.  It  falls  under  the  provisions  of  paragraph  384  as  waste 
not  specially  provided  for. — U.  S.  v.  Crompton  &  Son  (Ct.  Cust.  Appls.),  T.  D. 
35442;  (G.  A.  7652)  T.  D.  35015  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Cotton  Bagging. 

Component  Materiax  of  Chief  Value. — That  component  material  of  chief 
value  means  a  component  material  which  shall  exceed  in  value  any  other  single 
component  material  of  the  article  is  the  signification  prescribed  for  that  phrase 
by  paragraph  481. 

Cotton  Bagging  of  Jute  Yarns. — In  the  merchandise  here  jute  is  the  com- 
ponent material  of  chief  value ;  it  constitutes  from  70  to  SO  per  cent  of  the 
weight  of  the  materials  used  in  making  the  goods,  while  the  flax  waste  and  seg 
employed  are  used  as  adulterants.  The  bagging  so  made  is  accordingly  of  jute 
and  jute  butts,  substantially,  and  comes  within  the  meaning  and  intent  of  para- 
graph 355.— Hawley  &  Letzerich  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35322;  (Ab. 
32693)  T.  D.  33560  reversed. 

Bagging  for  Covering  Cotton. — Pieces  of  jute  bagging  used  for  covering  cot- 
ton bales,  composed  in  chief  value  of  jute,  in  the  approximate  prftportion  of 
over  75  per  cent  of  jute  fiber,  are  dutiable  at  the  rate  prescribed  in  paragraph 
35.5,  and  not  under  paragraph  358.— T.  D.  31797  (G.  A.  7254). 
Old  Waste  Gunny  Bagging. 

Chief  Use. — Old  waste  bagging,  to  be  free  of  duty  under  paragraph  644, 
iniist  be  proved  to  be  chiefly  used  for  manufacturing  paper. 

Same.— By  chief  use  is  meant  the  predominant  use  to  which  identical  or 
similar  articles  are  applied  and  not  the  exceptional  use  for  other  purposes. 
And  in  determining  such  use  the  board  will  consider  the  use  of  such  articles 
whether  of  domestic  or  foreign  manufacture,  and  will  not  restrict  the  investi- 
gation to  imported  merchandise. 

Rags. — Old  scrap  gunny  bagging  may  be  in  such  condition  as  to  fall  within 
the  term  "  rags  "  as  used  in  paragraph  600. 

Held,  Accordingly. — That  an  importation  of  old  ragged  fragments  of  waste 
gunny  bagging  falls  within  the  term  of  "  rags,"  and  not  being  specially  pro- 
vided for  elsewhere  in  said  act  is  free  of  duty  under  said  paragraph  660. 
Such  merchandise  is  not  chiefly  used  for  manufacturing  paper  and  is  not  there- 
fore free  of  duty  under  said  paragraph  644. — T.  D.  31447  (G.  A.  7194). 

Jute  Waste  Still  Jute  or  Jute  Butts. — Goods  more  than  98  per  cent  jute 
are  to  be  regarded  as  articles  composed  of  jute,  and  an  insignificant  percentage 
of  material  other  than  jute  found  to  be  present  on  analysis  of  bagging  did  not 
exclude  the  goods  from  the  operation  of  paragraph  355. — Overton  &  Co.  v. 
IT.  S.  (Ct.  Cust.  Appls.),  T.  D.  34322:  (G.  A.  7447)  T.  D.  33277  aflirmed. 
Compress  LaBels, 


928  DIGEST    OF    CUSTOMS    DIX  ISIONS. 

Patchks  for  Coveking  Cotton. — W'liile  cortain  iiiecos  of  bafrniiit,',  similar  in 
sizo,  texture,  and  use  to  the  niercliaiidise  passed  uu  l)y  the  board  in  Wolff's  case, 
(i.  A.  7098  (T.  I).  ;{()'.»;?()),  may  I)e  considered  as  ba^'f^iuf,'  suitable  f()r  covcrinjc 
cotton,  if,  howeviT,  they  are  made  in  chief  value  of  other  vep'tablc  libers  than 
Jute,  jute  butts,  or  hemp,  such  articles  are  subject  to  classilication  for  duty 
ender  i»ara;rrapli  358  as  woven  articles  of  the  kind  there  d(>scribed.  and  not 
under  para,i,'raph  ;r)5,  as  ba|LCjj:in;i  for  covering  cotton,  made  of  jute,  jute  butts, 
cr  hemp. 

JUKisoicTiON  OF  THE  BoARU. — The  board,  under  the  powers  conferred  by  law, 
\xill  proceed  to  classify  imported  merchandise  in  accordance  with  the  claim 
made  in  the  protest,  if  sustained  by  satisfactory  evidence,  and  will  deny  a 
motion  to  dismiss  such  protest  on  the  fjround  that  the  rate  of  duty  alleged  to 
be  applicable  is  greater  than  that  asses.sed  by  the  collector.  Following 
Schwartz's  case,  G.  A.  7187  (T.  D.  31401).— T.  D.  31403  (G.  A.  71X1)). 

Jute  Thread  Wa.ste. — It  is  used  in  the  manufacture  of  yarn  foi-  making'  bat- 
tling or  carpet,  and  also  for  the  filling  of  journal  boxes.  It  was  assessed  for 
'luty  as  waste  not  specially  provided  for,  at  10  per  cent  ad  valorem,  under  para- 
graph 479.  The  importers  claim  it  is  free  of  duty  either  under  paragraph  044, 
578.  548,  or  660. 

The  article  is  entirely  different  from  the  jute  card  waste  which  was  [lassed 
on  by  the  Court  of  Customs  Appeals  in  the  case  of  Salomon  Bros.  v.  U.  S. 
(T.  D.  32196). 

The  protest  is  overruhnl  on  all  grounds.— Ab.  28564  (T.  D.  32529). 

DECISIONS  UNDEIl  THE  ACT  OF  1S97. 

Hagginff  for  Cotton. 

Patches. — Pieces  of  jute  bagging  30  by  54  inches  in  dimensions,  of  the  tex- 
ture, count  of  threads,  and  weight  per  yard  described  in  paragraph  355,  tarilT 
act  of  1909,  and  i)aragraph  344,  act  of  1897,  u.sed  as  patches  to  cover  tlie  holes 
in  cotton  bales  produced  by  sampling  the  cotton,  are  dutiable  at  0.6  of  1  cent 
Iter  square  yard  under  said  paragraph,  as  bagging,  or  similar  fabrics  of  jute 
suitable  for  covering  cotton,  and  not  at  45  per  cent  ad  valorem  as  woven  fabrics 
composed  of  vegetable  fiber. 

Fabrics  When  Not  Printed. — The  stenciling  of  a  single  name  or  word  on 
said  fabrics  solely  for  the  purpo.se  of  identification  of  the  cotton  on  shipment  to 
foreign  ports  does  not  constitute  a  "  printing  "  within  the  meaning  of  paragraph 
355,  tariff  act  of  1909,  or  344.  act  of  1897.— T,  D.  30930  (G.  A.  7098). 

Old  Cotton  Bagging, — Old  secondhand  bagging,  a  portion  of  which  is  known 
as  select«'d  sides  and  a  portion  as  unassorted  original  gunny,  containing  pieces 
large  enough  to  be  used  for  patching  cotton  bales,  ffctd  to  be  dutiable  as  waste 
not  .specially  provided  for  under  paragraph  403,  aiid  not  under  paragraph  ;>44, 
as  bagging  for  cotton  or  similar  fabrics  suitable  for  covering  cotton,  nor  under 
paragraph  648  as  rags  not  otherwise  specially  provided  for.  Following  Davies 
V.  U.  S.  (T.  D.  28951)  and  Train-Smith  v.  U.  S.  (107  Fed.  Rep..  201;  113  Fed. 
Rep.,  1020).— T.  D.  29029  (G.  A.  6765). 

Secondhand  pieces  of  jute  bagging,  varying  is  size  and  selected  for  their 
fitness  for  their  intended  use  of  patching  the  coverings  for  bales  of  cotton,  are 
classible  under  paragraph  -103  as  "  waste,  not  specially  provided  for,"  rather 
than  under  paragraiih  344.  relating  to  "ba.gging  for  cotton,  gunny  cloth,  and 
similar  fabrics,  suitable  for  covering  cotton."  or  under  paragraph  648  as  "  rags, 
not  otherwise  specially  i)rovided  for." — U.  S.  r.  Davies  (C.  C.  A.),  T.  D.  28951; 
T.  D.  28238  (C.  C.)  atfirmed  and  (G.  A.  6431)  T.  D.  27586  reversed. 


FREE    LIST.  929 

Plain  Woven  Fabrics  of  Single  Jute  Yarns. — Bagging  composed  of  plain 
woven  single  jute  yarns  of  comparatively  fine  texture,  suitable  for  the  bagging 
of  beans,  potatoes,  and  other  products,  and  which  is  not  suitable  ordinarily  for 
the  bagging  of  cotton,  but  only  so  in  exceptional  cases,  as  for  bagging  what  is 
known  as  sea-island  cotton,  is  not  "  bagging  for  cotton  "  within  or  dutiable 
under  the  provisions  of  paragraph  344,  and  is  not  dutiable  under  the  provisions 
of  paragraph  347  as  a  "  manufacture  of  vegetable  fiber,"  but  is  properly  dutiable 
as  a  "  plain  woven  fabric  of  single  jute  yarns  "  according  to  width,  count  of 
threads,  and  weight,  under  the  provisions  of  paragraph  341,  that  being  more 
specific  than  said  pnrr  rr;ih  347.  G.  A,  4097,  G.  A.  4785,  and  G.  A.  .",035  cited 
and  followed ;  White  v.  U.  S.  (69  Fed.  Rep.,  93)  cited ;  Chew  Hing  Luhg  v.  Wise 
(176  U.  S.,  156)  followed.— T.  D.  23719  (G.  A.  5135). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Dundee  Jute  Bagging  similar  to  that  described  in  T.  D.  14311  (G.  A.  2240). 
and  in  White  v.  U.  S.  (69  Fed.  Rep.,  93),  is  free. 

The  circuit  court  held  in  the  case  above  cited,  and  so  held  in  several  other 
cases  involving  similar  merchandise,  that  the  article  in  question  is  a  bagging 
composed  of  jute,  and  is  suitable  for  covering  cotton. 

Following  said  decision,  the  protests  claiming  the  goods  to  be  free  under  said 
paragraph  392i  are  sustained.— T.  D.  17169  (G.  A.  3486). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Single  Warp  Jute  Fabric,  48  and  50  inches  wide,  chiefly  used  as  bagging 
for  sea-island  cotton,  held  to  be  bagging. 

The  heavy  single-warp  jute  cloth,  48  and  50  inches  wide,  is  not  commercially 
known  as  burlaps.  It  is  thicker,  the  yarn  from  which  it  is  woven  is  more  tightly 
twisted,  and  It  is  about  double  the  weight  of  burlaps.  It  appears  from  the  evi- 
dence that  it  is  chiefly  used  as  bagging  for  sea-island  cotton,  but  differs  widely 
from  the  article  commonly  used  in  baling  upland  cotton. — T.  D.  10953  (G.  A. 
448). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Cotton  Bagging. — A  duty  on  cotton  bagging  can  be  levied  only  on  articles 
known  as  such  in  commerce  when  the  act  imposing  the  duty  was  passed. — Curtis 
V.  Martin,  3  How.,  106. 

Gunny  Cloth,  known  in  commerce  by  that  name  and  being  a  manufacture  of 
jute,  is  dutiable  as  a  manufacture  of  jute  and  not  as  cotton  bagging  or  as  a 
manufacture  not  otherwise  provided  for  suitable  for  uses  to  which  cotton 
bagging  is  applied,  although  used  for  baling  cotton. — Troost  v.  Barney  (5 
Blatchf.,  196),  24  Fed.  Cas.,  211. 

1913  409.  Balm  of  Gilead. 

1909  504.  Balm  of  Gilead. 

1897  487.  Balm  of  Gilead. 

1894  393.  Balm  of  Gilead. 

1890  498.  Balm  of  Gilead. 

1883  500.  Balm  of  Gilead. 

1913  410.  Barks,  cinchona  or  other,  from  which  quinine  may  be  extracted. 

1909  505.  Barks,  cinchona  or  other,  from  which  quinine  may  be  extracted. 

1897  488.  Barks,  cinchona  or  other,  from  which  quinine  may  be  extracted. 

60690°— 18— VOL  1 59 


930  DIGEST   OF    CUSTOMS   DECISIONS. 

1894  394.  Barks,  cinchona  or  otlifr.  from  wliicli  (|uiiiinc  may  he  extracted. 

1890  199.  Barks,  cinchona  or  otlier,  from  which  (luinine  may  be  extracted. 

1883  ."21.  Barks.  cinrhoiKi.  or  ollici-  harks,  used  in  the  manufacture  of  quinia 


1913 


1913 
1909 
1897 


1890 
1883 


4  11.   liauxito  or  hcauxilc,  crude,   not  retined  or  otlierwise  advanced 
in  condition  from  its  natural  state. 


90.  *     *     *     bauxite,    or    beauxite,    crude,    not    refined    or    otherwise 

^^^^  advanced  in  condition  from  its  natural  state,  $1  per  ton;     *     *     *. 

93.  *     *     *     bauxite,    or    beauxite,    crude,    not    refined    or    otherwise 

^^^^  advanced  in  condition  from  its  natural  stiite,  $1  per  ton ;     *     *     ♦. 

1894         390.  Bauxite,  or  beauxite. 

1890         501.  Bauxite,  or  beauxite. 

1883         604.  Bauxite. 

1913        412.  Beeswax. 

1909         506.  Beeswax. 

1897         490.  Beeswax. 

1894         397.  Beeswax. 

1890        502.  Beeswax. 

1883         2.  Beeswax,  20  per  centum  ad  valorem. 


4  13.  Bells,  broken,  and  bell  metal,  broken  and  fit  only  to  be  remanu- 

factured. 

r)08.  Bells,  broken,  and  bell  metal  broken  and  lit  only  to  be  remanu- 
factured. 

492.  Bells,  broken,  and  bel.'   metal  broken  and  fit  only  to  be  remanu- 
factured. 


398.  Bells,  broken,  and  bell  metal  broken  and  fit  only  to  be  romanu- 
^°^*    factured. 

503.  Bells,  broken,  and  bell  metal  liroken  and  fit  only  to  be  remanu- 
factured. 

65].  Bells,  broken,  and  bell  metal  broken  and  fit  only  to  he  remanu- 
factured. 

414.  Bibles,  comprising  the  books  of  the  Old  or  New  Testament,  or 
both,  bound  or  unbound. 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Bible  Covers. — Pieces  of  olive  wood,  carved  and  polished,  in  suitable  dimen- 
sions to  be  used  as  covers  for  Bibles  and  Testaments,  are  not  entitled  to  free 
entry  under  paragraph  414,  as  parts  of  Bibles,  but  are  subject  to  duty  as  manu- 
factures of  wood  at  the  rate  of  15  per  cent  ad  valorem  under  the  provisions  of 
paragraph  176.  Worthington  v.  Bobbins  (139  U.  S.,  337)  cited.— T.  D.  35720 
(G.  A.  7770). 

Parts  of  the  Bible. — Paragraph  414  of  thi-  fvro  list,  construed  to  cover  por- 
tions of  the  Old  or  New  Testament,  bound  or  unlxtund. — Dept.  Order  (T.  D. 
34288). 


FREE    LIST.  931 

415.  All  binding  twine  manufactured  from  New  Zealand  hemp,  manila, 
istle  or  Tampico  fiber,  sisal  grass,  or  sunn,  or  a  mixture  of  any  two  or 
^°         more  of  them,  of  single  ply  and  measuring  not  exceeding  seven  hundred 
and  fifty  feet  to  the  pound. 

507.  Binding  twine :  All  binding  twine  manufactured  from  New 
Zealand  hemp,  manila,  istle  or  Tampico  fiber,  sisal  grass,  or  sunn,  or 
a  mixture  of  any  two  or  more  of  them,  of  single  ply  and  measuring  not 
1909  exceeding  six  hundred  feet  to  the  pound:  Provided,  That  articles  men- 
tioned in  this  paragraph,  if  imported  from  a  country  which  lays  an  im- 
port duty  on  like  articles  imported  from  the  United  States,  shall  be 
subject  to  a  duty  of  one-half  of  1  cent  per  pound. 

491.  Binding  twine :  All  binding  twine  manufactured  fi-om  New  Zea- 
land hemp,  i.stle  or  Tampico  fiber,  sisal  grass,  or  sunn,  or  a  mixture  of 
any  two  or  more  of  them,  of  single  ply  and  measuring  not  exceeding 
1897  six  hundred  feet  to  the  pound:  Provided,  That  articles  mentioned  in  this 
paragraph,  if  imported  from  a  country  which  lays  an  import  duty  on 
like  articles  imported  from  the  United  States,  shall  be  subject  to  a  duty 
of  one-half  of  1  cent  per  pound. 

399.  All  binding  twine  manufactured  in  whole  or'  in  part  from  New 
Zealand  hemp,  islte  or  Tampico  fiber,  sisal  grass,  or  sunn,  of  single  ply 
and  measuring  not  exceeding  six  hundred  feet  to  the  pound,  and  manila 
twine  not  exceeding  six  hundred  and  fifty  feet  to  the  pound. 

.SG2.  *     *     *     jjij^  binding  twine  manufactured  in  whole  or  in  part  from 
1890    istle  or  Tampico  fiber,  manila,  sisal  grass,  or  sunn,  seven-tenths  of  1  cent 
per  pound ;     *     *     * 

1883         (No  corresponding  provision.) 


1913 


416.  Birds  and  land  and  water  fowls,  not  specially  provided  for  in 
this  section. 


1909  510.  Birds  and  land  and  water  fowls. 

1897  494.  Birds  and  land  and  water  fowls. 

1894  401.  Birds  and  land  and  water  fowls. 

1890  505.  Birds  and  land  and  water  fowls. 

1883  653.  Birds  and  land  and  water  fowls. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Live  Game  Birds  entitled  to  admission  free  of  duty  under  paragraph  416. — 
Dept.  Order  (T.  D.  3404S). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Hybrid  Poultry— Wild  Geese. — The  fowl  in  question  are  either  wild  gee.se 
or  hybrids  produced  by  cro.ssing  wild  geese  with  domesticated  geese.  It  appears 
that  birds  of  the  latter  class  are  so  slightly  domesticated  that  it  is  necessary 
to  clip  one  of  their  wings  to  prevent  their  flying  away  and  joining  flocks  of 
wild  fowl. 

Geese  like  the  hybrids  referred  to  have  not  been  so  far  reclaimed  from  their 
wild  state  as  to  warrant  their  classification  as  poultry.  In  re  Clark,  G.  A.  5074 
(T.  D.  23505).— Ab.  12310  (T.  D.  27508). 

Wild  geese  are  not  dutiable  as  poultry,  but  are  free  of  duty  under  the  pro- 
visions for  "  birds  and  land  and  water  fowls  "  in  paragraph  494. — T.  D.  23505 
(G.  A.  5074). 

Peacocks,  not  being  ordinary  barnyard  fowls,  are  not  classifiable  under  para- 
graph 278  as  "  poultry."  but  entitled  to  free  entry  under  paragraph  494,  relating 
to  "  birds  and  land  and  water  fowls."— T.  D.  28652  (G.  A.  6701). 


932  DIGEST   OF    CUSTOMS   DECISIONS. 

Swans  ;ii'f  imt  (liitinlilc  ns  "  jinullry  '"  under  luirn^^raiili  UTS,  hut  aro  freo  under 
the  prtnisions  for  "l)in!s  and  land  and  water  tow  Is"  in  iiaraui-aph  494. — T.  D. 
2:!7()7  ((!.  A.  5154). 


1913 


-117.    I'.iscuits,    hread,   and    waters.    Udt    specially    provided   for   in    thi.s 
■;ect  ion. 


:.'14.  Uiseuits.  liread.  wafers,  and  similar  articles,  not  specially  provided 
for  ill  this  .section.  20  per  centum  ad  valorem;  biscuits,  wafers,  *  *  * 
l>y  wliatever  name  known,  compo.sed  in  whole  or  in  part  of  ejjg.s,  or  any 
1909  kind  of  tlour  or  meal,  or  other  material,  when  sweetened  with  suirar,  honey 
molasses,  or  other  material.  *  *  *  valued  at  To  cents  per  pound  or 
less,  3  cents  per  pound  and  lo  jier  centum  ad  viilorem;  valued  at  more 
than  15  cents  per  iiouiid.  .lo  per  centum  ad  valorem. 

1897  (.Not  enumerated.) 

1894  (Xot  enumerated.) 

1890  (Not  enumerat(>d.) 

1883  (Xot  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  ini.3. 

Waverly  Bread. — The  merchandise  here  is  clearly  distinguishable  by  its 
form,  consistency,  and  composition  from  both  cake  and  bread,  as  these  terms 
are  commonly  understood.  Its  characteristics  make  of  it  biscuits,  a  term  cov- 
erinj:  not  oidy  a  .species  of  bread,  but  also  both  sweetened  and  unsweetened 
crackers.— U.  S.  r.  Dunlop  iVc  Ward  (Ct.  Cust.  Appls.),  T.  D.  35505;  (G.  A. 
7G54)  T.  D.  35017  afhrmed. 

Kashidane  or  Japanese  Wafers  used  as  a  basis  for  candy  free  of  duty 
under  jiaraLirajili  117  as  wafers  not  specially  provided  for. — Dept.  Order  (T.  D. 
35S70). 

MeloY. — Dog  biscuit,  called  "  Melox,"  ground  before  importation  for  the  pur- 
pose of  putting  it  in  a  more  convenient  form  for  consumption,  was  held  prop- 
erly classified  as  a  noneuumerated  maiuit'actured  article  under  p.iragrai)h  385, 
the  board  finding  that  the  form  was  so  changed  by  a  process  of  manufacture 
as  to  exclude  it  from  free  entry  as  biscuits  (par.  417). — Ab.  3724S). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Dog  Biscuit. — Dog  biscuit  was  iield  dutiable  under  paragraph  244  as  un- 
sweetened Iiiscnits.— Ab.  24411  (T.  D.  3114(!). 

Gluten  Biscuits. — The  sample  consists  of  a  biscuit  prepared  from  bran, 
meal,  and  flour  and  similar  materials  containing  no  sweetening  other  than  that 
derived  from  these  ingredients  during  the  process  of  manufacture.  The  bis- 
cuits contain  no  (H)conut. 

The  biscuits  are  properly  dutiable  at  20  p(>r  cent  ad  valorem  under  para- 
grai)h  244.— Ab.  25.507  (T.  D.  315S9). 

Biscuits,  Sweetened.— From  the  chemist's  report  it  .appears  that  sweetening 
materials  have  been  added  to  the.se  goods,  and  they  are  thus  brought  within 
the  class  of  sweetened  biscuits  described  in  jiaragraph  244. — Ab.  23851  (T.  D. 
30805). 

The  case  has  been  submitted  ui»on  a  samiile  tin  <if  the  item  in  question, 
which  is  labeled  "Texas  Crackers."  An  analysis  shows  that  these  crackers 
contain  7.25  i)er  cent  of  sucrose,  which  must  have  been  added  in  the  manu- 
facture. These  facts  will  bring  tlie.se  goods  williiii  the  latter  portion  of  the 
paragraph.— Ab.  22959  (T.  D.  30491). 


•       FREE   LIST.  933 

Rye  llread. — Rye  bread  classified  as  a  sweetened  baked  article  was  found  to 
contain  no  sweetening  and  held  dutiable  accordingly  under  paragraph  244. — 
Ab.  31792   (T.  D.  33201). 

Pumpernickel. — According  to  the  report  of  the  collector,  his  finding  that 
\t  was  sweetened  was  based  ni)on  the  similarity  of  this  article  to  one  which  has 
heretofore  been  held  by  the  board  to  be  sweetened.  Each  case  must  stand  upon 
the  facts  surrounding  it,  and  the  record  in  this  case  discloses  that  this  com- 
modity was  not  sweetened  within  the  meaning  of  the  statute. — Ab.  34472  (T.  D. 
34069). 

Zweibach — Schwarzbrod. — Duty  was  assessed  under  paragraph  244  as  a 
baked  article,  sweetened,  valued  at  not  over  15  cents  per  pound.  On  inspec- 
tion of  the  sample,  it  appears  to  be  a  baked  connnodity  made  out  of  flour  and 
sweetened,  from  which  we  conclude  it  is  i)i"operly  dutiable  as  assessed. — Ab. 
25152  (T.  D.  3142S). 

Tea  Rusks. — An  analysis  made  by  the  Government  chemists  shows  that  they 
contain  8.85  per  cent  of  reducing  sugars  and  3.33  per  cent  of  sucrose.  This 
amount  of  sweetening  is  sufticieut  to  bring  them  within  the  provision  for 
sweetened  biscuits  in  paragraph  244.— Ab.  24915  (T.  D.  31335). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Leavened  Edible  Wafers. — Held  that  in  the  expression  "  wafers,  unleav- 
ened," in  paragraph  69G,  the  leavening  process  referred  to  is  that  understood 
in  common  speech,  which  accomplishes  the  result  of  raising  or  making  light 
the  dough  in  which  it  is  used,  and  that  edible  wafers  in  the  manufacture  of 
which  baking  powder  or  bicarbonate  of  soda  is  used,  are  not  "  wafers,  unleav- 
ened," within  the  meaning  of  said  paragraph,  but  are  dutiable  as  unenumerated 
manufactured  articles  under  section  6. — Leggett  et  al.  v.  U.  S.  (C.  C),  T.  D. 
25471;  (G.  A.  5393)  T.  D.  24596  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Unmedicated  Wafers. — Sweetened  biscuit  known  as  sugar  wafers  are  duti- 
able as  nonenumerated  articles  and  are  not  free  under  paragraph  667  as  wafers, 
for  this  latter  paragraph  provides  for  only  one  kind  of  wafers,  namely,  those 
which  are  unmedicated  and  not  edible.  T.  D.  15965  (G.  A.  2989)  ;  Steramler  v. 
U.  S.  (C.  C),  72  Fed.  Rep.,  47,  followed.— T.  D.  17055  (G.  A.  3436). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Unmedicated  Wafers. — Sugar  wafers  made  of  flour,  sugar,  milk,  and  egg, 
flavored  with  vanilla  extract,  used  exclusively  as  an  article  of  table  food,  are 
free  of  duty  as  wafers,  unmedicated  and  not  dutiable  as  a  nonenumerated  maim- 
factured  article.  57  Fed.  Rep.,  197,  reversing  T.  D.  12030  (G.  A.  943),  fol- 
lowed.—T.  D.  15035   (G.  A.  2612). 


1913 

418 

.  Bismuth 

1909 

511. 

Bismuth. 

1897 

495. 

Bismuth. 

1894 

402. 

Bismuth. 

1890 

506. 

Bismuth. 

1883 

654. 

Bismuth. 

419.  Bladders,  and  all  integunients.  tendons,  and  intestines  of  animals, 
1913     and  fish  sounds,  crude,  dried  or  salted  for  preservation  only,  and  unmanu- 
factured, not  specially  provided  for  in  this  section. 


934  DIGEST    OF   CUSTOMS   DECISIONS. 

512.  Bladders,  and  all  iiilf^'uiiiciits,  tfiidoiis,  and  intestines  of  animals, 
1909     and   fish   sounds,   crude,   dried  or  salted   lor   preservation   only,   an<l    un- 
iiianufaetured,  not  specially  provided  for  in  this  section. 

49G.  Bladders,  and  all  intefiunients  and  intestines  of  animals,  and  llsh 
1897     sounds,  crude,  dried  or  salted  for  preservation  only,  and  unmanufactured, 
not  specially  provided  for  in  this  Act. 

403.  Bladders,    and   all    intejiuments   of   animals,    and    fish   sounds   or 
1894    bladders,  crude,  salted  for  preservation,   and   unmanufactured,   not  spe- 
cially provided  for  in  this  Act. 

1507.  Bladders,   includinf;  fish  bladders  or  fish  sounds,  crude,   and   all 
intef^unients  of  animals  not  specially  provided  for  in  this  Act. 
G02.  Guts,  salted. 

f      515.  Fish  sounds  or  fish  bladders. 

055.  Bladders,    crude,    and    all    intogum(>nts   of   animals    not    specially 
enumerated  or  provided  for  in  this  Act. 
715.  (Juts,  salted. 


1883 


DECISIONS  UNDER  THE  ACT  OF  1913. 

Beef  Weasand.s  ai'e  not  admissible  free  of  duty  under  paragraph  419,  as 
"  inteiiuments.  tendons,  and  intestines  of  animals." — U.  S.  v.  White  et  al.  (Ct. 
Cust.  Appls.),  T.  D.  37224;  Ab.  40231  reversed. 

Fish  Sounds — Cod  Tongues. — Cod  tongues  and  sounds,  classified  under 
paragraphs  216  and  386,  were  claimed  entitled  to  free  entry  under  paragraph 
419.     Protest  submitted  upon  an  ex  parte  affidavit  overruled. — Ab.  37736. 

Pituitary  Glands  are  taken  from  the  brain  pan  of  the  beef  and  used  in  the 
manufacture  of  certain  medicines  used  in  obstetrics.  They  were  held  not  to 
come  within  the  provisions  of  paragraph  419.  Contention  for  free  entry  under 
various  other  paragraphs  of  the  law  was  made  in  the  memorandum  of  the 
importers,  but  these  are  not  covered  by  the  protest. — Ab.  38893;  aftirmed  in 
Frankfed  v.  U.  S.  (Ct.  Cust.  Appls.)  T.  D.  36805. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Turtle  Skins. — The  shell  is  softened  by  boiling  and  then  taken  away  from 
this  skin  or  integument,  which  lies  between  the  shell  of  the  turtle  and  the  ribs 
and  backbone.  The  testimony  is  that  only  that  part  of  it  which  may  be  termed 
the  integument  is  used,  and  this  is  used  for  the  purpose  of  making  green-turtle 
soup.  Hnce  it  follows  that  it  is  free  of  duty  under  paragraph  512.  Ab.  32627 
(T.  D.  33511). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Sheep  Intestines — Sausage  Casings. —Sheep  intestines  imported  from  Japan 
and  Turkey,  and  assessed  under  the  provision  in  section  6  for  unenumerated 
manufactured  articles,  were  claimed  to  be  free  under  paragrai)h  49(5.  T'rotests 
su.stained.— Ab.  19744  (T.  D.  29288). 

Fish  Sounds  which  have  been  cut  open,  cleaned,  and  dried  for  purposes  of 
preservation,  but  not  further  prepared,  and  which  in  their  imported  condition 
are  not  suitable  for  the  purposes  for  which  isinglass  is  used,  are  exempt  from 
duty  under  the  provision  in  paragraph  496  for  "  fish  .sounds,  crude,  dried  or 
salted  for  preservation  only,  and  unmanufactured,  not  specially  provided  for," 
and  are  not  dutiable  as  prepared  fish  sounds  under  jiaragraph  23. — T.  D.  22620 
(G.  A.  4811)  followed;  T.  D.  23562  (G.  A.  5094)  distinguished.— T.  D.  23950 
(G.  A.  5195). 


FREE   LIST.  935 

DECISIONS  UNDER  THE  ACT  OF  1894. 
Tendons  of  the  kanj^aroo  are  not  iiitej^umeuts. — T.  D.  18543  (G.  A.  3999). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Fish  Bladders  Split  and  Dried  but  in  a  crude  condition  are  free. — T.  D. 
13549  (G.  A.  1821). 

1913         420.  Blood,  dried,  not  specially  provided  for  in  this  section. 

J      257.  *     *     *     dried  blood,  when  soluble,  li  cents  per  pound. 
^^^^  \      513.  Blood,  dried,  not  specially  provided  for  in  this  section. 

I      245.  *     *     *     dried  blood,  when  soluble,  1^  cents  per  pound. 
1897 1      ^gy    Blood,  dried,  not  specially  provided  for. 

1894        404.  Blood,  dried. 

1890         508.  Blood,  dried. 

1883         501.  Blood,  dried. 

421.  Blue  vitriol,  or  sulphate  of  copper;  acetate  and  subacetate  of 


1913 
1909 
1897  j 

1894 1 
1890  I 


1883 


copper,  or  verdigris. 

9.  Blue  vitriol,  or  sulphate  of  copper,  one-fourth  of  1  cent  per  pound. 
706.  Verdigris,  or  subacetate  of  copper. 

9.  Blue  vitriol,  or  sulphate  of  copper,  one-half  of  1  cent  per  pound. 
694.  Verdigris,  or  subacetate  of  copper. 

405.  Blue  vitriol,  or  sulphate  of  copper. 
666.  Verdigris,  or  subacetate  of  copper. 

12.  Blue  vitriol,  or  sulphate  of  copper,  2  cents  per  pound. 
749.  Verdigris,  or  subacetate  of  copper. 

51.  Copper,  sulphate  of,  or  blue  vitriol,  3  cents  per  pound. 
635.  *     *     *     verdigris,  or  subacetate  of  copper. 

DECISIONS  UNDER  THE  ACT  OF  1897. 


Acetate  of  Copper  not  dutiable  as  a  chemical  salt  at  25  per  cent  ad  valorem 
under  paragraph  3,  but  free  under  paragraph  694.  United  States  Circuit  Court 
for  Southern  District  of  New  York  in  Bischoff  v.  U.  S.  (suit  3622)  and  Klipstein 
V.  U.  S.,  suit  3632  (T.  D.  26101 )  .—Dept.  Order  (T.  D.  26652). 

Verdet  Raffine. — A  certain  chemical  compound  known  as  "  verdet  raffinS," 
valued  at  nearly  14  cents  per  pound,  and  used  in  hat  and  wool  dyeing  as  a 
mordant  to  logwood,  is  found  to  be  a  subacetate  of  copper  and  to  be  properly 
subject  to  classification  as  free  of  duty  under  the  provision  in  paragraph  694  for 
"  verdigris,  or  subacetate  of  copper,"  and  not  as  dutiable  under  the  provision  in 
paragraph  3  for  "  chemical  compounds  not  specially  provided  for,"  U.  S.  v. 
Petry  (116  Fed.  Rep.,  929)  followed.— T.  D.  24102  (G.  A.  5244). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Acetate  of  Copper. — The  court  of  appeals  after  reviewing  prior  tariff  legis- 
lation which  enumerated  "  subacetate  of  copper  "  in  the  dutiable  list  and  placed 
"  verdigris,  or  subacetate  of  copper,"  in  the  free  list,  concluded  as  follows : 

It  must  be  assumed,  then,  that  Congress,  when  carefully  retaining  the  same 
phrase  "  verdigris,  or  subacetate  of  copper,"  which  it  had  used  in  the  two  tariff 
acts  immediately  preceding  the  act  of  1890,  intended  to  give  free  entry  only 
to  the  same  aritcle  which  had  been  accorded  such  privileges  under  those  earlier 
acts.     The  decision  of  the  circuit  court  is  reversed. 


936  DIGEST   OF   CUSTOMS  DECISIONS. 

Following  T.  D.  13588  ((J.  A.  IsUOl,  T.  1>.  l^r.t!)  ((i.  A.  2341)  and  the  decision 
of  the  United  States  Ciiruit  Court  of  Appeals  for  the  Sec'ond  Circuit,  we  over- 
rule the  ciaini  that  the  merchandise  is  exemjit  from  duty  under  paragraph  749, 
and  allirni  the  assessment  of  duty  under  paragrapli  7(!. — T.  D.  17845  (G.  A. 
3779 ) . 

422.  Rolting  cloths  composed  of  silk,  imported  expressly  for  ndlling 
purposes,  and  so  permanently  marked  as  not  to  be  available  for  any 
other  use.  Tress  cloths  composed  of  camel's  hair,  imported  expressly  for 
1913  oil  milling  purposes,  and  marked  so  as  to  indicate  that  it  is  for  such 
purposes,  and  cut  into  lengths  not  to  exceed  seventy-two  inches  and 
woven  in  widths  not  under  ten  inches  nor  to  exceed  hfteen  inches  and 
weighing  not  less  than  one-half  pound  per  square  foot. 

.514.  Rolting  cloths  composed   of  silk,   imported   expressly   for  milling 
1909     i)urposes,   and   so  i)ermanently   marked   as   not  to  be  available  for  any 
other  use. 

498.  Bolting  cloths   compo.sed   of  silk,    imported   expressly   for   milling 
1897     purposes,  and  so  permanently  marked  as  not  to  be  available  for  any  other 
use. 


1894 


407.  Bolting  cloths,  especially   for   milling  purposes,   but  not  suitable 
for  the  manufacture  of  wearing  apparel. 


510.  Bolting  cloths,   especially   for   milling  purposes,  but   not   suitable 
for  the  manufacture  of  wearing  apparel. 


1890 

1883         057.  Bolting  cloths. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Marking  of  Bolting  Cloths. — Every  piece  of  bolting  cloth  imported  for  mill- 
ing purpo-ses  must  be  stamped  with  a  mark  6  inches  wide,  extending  from 
selvage  to  selvage  at  intervals  of  not  more  than  4  inches,  and  bearing  the  words 
"  Bolting  cloth,  expressly  for  milling  purposes,"  in  block  letters  3  inches  in 
height. 

The  stamping  should  be  of  a  permanent  character,  but  acids  or  chemicals 
likely  to  injure  the  cloth  and  render  it  in  any  way  unfit  for  the  purposes  in- 
tended need  not  be  used. 

On  the  importation  of  bolting  cloth  not  marked  in  the  manner  above  indi- 
cated, importers  will  be  allowed  to  so  stamp  the  goods  in  public  store  \inder  the 
supervision  of  customs  (tflicers,  whereupon  delivery  will  be  permitted. — Dept. 
Order   (T.  D.  1S27G). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Silk  Bolting  Cloth. — Bolting  cloth  which  is  to  be  used  for  decorative  pur- 
poses and  for  that  reason  is  manufactured  in  narrower  widths  than  that  gener- 
ally required  for  milling  purposes  (48  inches),  is  free,  notwithstanding  the  fact 
that  this  use  and  method  of  manufacture  arose  after  the  passage  of  this  act : 
and  it  is  not  dutiable  as  a  manufacture  of  silk.  49  Fed.  Rep.,  220,  affirmed. — 
In  re  Van  Blankenstein  (C.  C.  A.),  5G  Fed.  Rep.,  474. 

Bolting  cloth  made  of  silk  and  cotton,  silk  chief  value,  used  for  milling  pur- 
poses, is  free  and  not  dutiable  as  a  manufacture  of  silk. — In  re  Van  Blanken- 
stein, 49  Fed.  Rep.,  220. 

4  2.3.  Bones,  crude,  burned,  calcined,  ground,  steamed,  but  not  other- 
1913    wise  manufactured,   and   bone  dust  or  animal   carbon,   bone  meal,   and 
bone  ash. 

515.  Bonos,  crude,  or  not  burned,  calcined,  ground,  steamed,  or  other- 
1909     wise  nianufacturcd,   and  lione  dust  or  animal   carbon,   and  bone  ash,  fit 
only  for  fertilizing  purposes. 


FREE   LIST.  93 Y 

499.  Bones,  crude,  or  not  burned,  calcined,  ground,  ste^umed,  or  other- 
1897    wise  manufactured,  and  hone  dust  or  animal  carbon,  and  bone  ash,  fit 
only  for  fertilizing  purposes. 

408.  Bones,  crude,  or  not  burned,  calcined,  ground,  steamed,  or  other- 
1894    wise  manufactured,  and  bone  dust  or  animal  carbon,  and  bone  ash,  fit 
only  for  fertilizing  purposes. 

511.  Bones,  crude,  or  not  burned,  calcined,  ground,  steamed,  or  otlier- 
1890    wise  manufactured,  and  bone  dust  or  animal  carbon,  and  bone  ash,  fit 
only  for  fertilizing  purposes. 

502.  Bones,    crude,    not    manufactured,    burned,    calcined,    ground,    or 
steamed. 
1883  <{      503.  Bone  dust  and  bone  ash  for  manufacture  of  phosphate  and  fer- 
tilizers. 

504.  Carbon,  animal,  fit  for  fertilizing  only. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Shin  Bones,  burned,  calcined,  ground,  or  steamed,  free  of  duty  under  para- 
graph 423  even  though  the  ends  of  the  bones  have  been  cut  off. — Dept.  Order 
(T.  D.  33862). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Sawed  Bones. — Bones,  the  ends  of  which  have  been  sawed  off  and  the  mar- 
row and  extraneous  matter  removed,  used  in  the  manufacture  of  buttons,  were 
held  properly  classified  as  nonenumerated  unmanufactured  articles  under 
paragraph  480.    G.  A.  7483  (T.  D.  33657)  followed.— Ab.  35560  (T.  D.  34440). 

Bones. 

Paragraph  515  by  its  grammatical  construction  limits  the  free  entry  of  bones 
thereunder  to  such  bones  as  are  "  fit  only  for  fertilizing  purposes." — T.  D. 
33657  (G.  A.  7483). 

"  Manufactured." — Bones  which  are  the  residuum  of  steaming  processes,  the 
ultimate  purpose  of  which  is  the  production  of  glue  and  gelatin,  such  processes 
rendering  the  bones  unfit  for  any  use  except  to  be  made  into  fertilizer,  are  not 
"manufactures  of  bone,"  under  paragraph  463,  nor  "bones  manufactured" 
(par.  515). 

"  Fit  Only." — Degelatinized  bones,  unfit  in  their  imported  condition  for  use  as 
fertilizer,  but  which  are  fit  only  to  be  made  into  fertilizer,  are  free  of  duty  as 
"bones,  fit  only  for  fertilizing  purposes"  (par.  515).— T.  D.  31233  (G.  A. 
7154). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Bone  Ash  not  used  exclusively  for  fertilizing  is  dutiable  as  a  nonenumerated 
article.— T.  D.  20247  (G.  A.  4303). 

Bones,  Crushed  or  Ground. — Bones  which  have  been  submitted  to  a  proc- 
ess of  crushing  or  grinding,  producing  an  article  known  commercially  as 
crushed  or  ground  bone,  which  is  fit  for  other  than  fertilizing  purposes,  are 
dutiable  as  "  manufactures  of  bones,"  under  paragraph  449,  and  are  not  free 
us  "  bones,  crude,  or  not  burned,  calcined,  ground,  steamed,  or  otherwise  manu- 
factured," under  paragraph  499.  Gardiner  ?'.  Wise  (84  Fed.  Rep.,  337;  28 
C.  C.  A.,  148)  followed.— T.  D.  23092  (G.  A.  4937). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Bone  Dust  of  the  sizes  known  as  Nos.  3  and  4,  and  smaller,  is  designed  to 
be  used  expressly  for  manure  or  in  enriching  the  soil  or  fertilizing  the  land, 


938  DIGEST   OF    CUSTOMS   DECISIONS. 

(il  (inly  for  rciMili/.in.u'  pui-iiosi's,  is  frw  ami  ih'I   .lulialiK'  as  a  luamifacturi'  of 
bone. 

Crushed  bone  of  the  sizes  iiiiowii  iu  iraiU-  as  Nos.  1  and  2,  or  hir.u;er,  is  not 
conunercially  known  as  bone  dust,  is  not  used  expressly  for  manure,  is  dutiable 
us  a  manufacture  of  bone,  and  not  free  as  boue  dust  or  substances  expressly 
used  for  manure. — T.  I  >.  \12:>C>  (<J.  A.  ^iolS). 

DECISIONS  UNDKR  THE  ACT  OF  1S90. 

Hone  Meal,  composed  of  bones  which  have  been  submitted  to  a  process  of 
crusliiuK  or  f,'rindini,',  producinj;;  an  article  known  commercially  as  crushed  or 
ground  bone,  which  is  fit  for  other  than  fertilizing  purposes,  is  dutiable  as  a 
manufacture  of  bone.  aiKl  not  free  as  bones,  crude.  T.  D.  1.5521  (G.  A.  2831) 
affirmed.  In  re  Gardner  (C.  C),  72  l'\'d.  Hep.,  494;  (Jardiner  v.  Wise 
(C.  C.  A.),  84  Fed.  Kep.,  337. 

434.  liooks,    cntiraviii.iis.    photographs,    etcliings,    bound    or    unbound, 
1913     maps  and  cliarts  imported  by   autlioi-ity   or  for  the  use  of  the   United 
States  or  for  the  u.se  of  the  Library  of  Congre.ss. 

51G.  Books,  engravings.  photograi)hs.  etcliings.  bound  or  unbound,  maps 
1909     and  charts  importeil  by  authority  or  for  the  use  of  the  United  Stales  or 
for  the  use  of  the  Library  of  Congress. 

500.  Books,  engravings,  photographs,  etchings,  bound  or  unbound,  maps 
1897    and  charts  imported  by  authority  or  for  the  u.se  of  the  United  States  or 
for  the  usi'  of  the  Library  of  Congress. 

412.  Books,  engravings,  photographs,  etchings,  bound  or  unbound,  maps 
1894    Jiiid  charts  imported  by  authority  or  for  the  use  of  the  United  States  or 
for  the  use  of  the  Library  of  Congress. 

514.  Books,  engravings,  i)hotographs.  etchings,  bound  or  unbound,  maps 
1890     :iiid  charts  imported  by  autiiority  or  for  the  use  of  the  United  States  or 
for  the  use  of  the  Library  of  Congress. 

6.59.  Books,  maps,  and  charts  imported  by  authority  or  for  use  of  the 
1883    United  States  or  for  the  use  of  the  Library  of  Congress;  but  the  duty 
sludl  not  have  been  included  in  the  contract  of  price  paid. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Free  Entry  of  Books,  Etc. — Evidence  required  for  the  free  entry  of  books, 
etc.,  imported  for  the  United  States  or  the  Library  of  Congress  under  para- 
graph 51G.— Dept.  Order    (T.  D.  31372). 

DECISIONS  UNDEK  THE  ACT  OF  1890. 
Free  Entry,  Books,  Etc.,  for  Congressional  Library,   Copyright  Copies 
Entitled  to. — Engravings  imported  for  and  deposited  in  the  Library  of  Congress 
for  copyright  purposes  are  free. — T.  D.  14171  (G.  A.  2170). 

425.  Books,  maps,  music,  engravings,  photographs,  etchings,  litho- 
graphic i)rints,  bound  or  unbound,  and  charts,  which  shall  have  been 
lirinted  more  than  twenty  years  at  the  date  of  importation,  ami  all  hydro- 
1913  gr:iiihic  charts,  and  publications  issued  for  their  subscribers  or  exchanges 
liy  scientific  and  literary  associations  or  academies,  or  pnl)lications  of 
individuals  for  gratuitous  private  circulation,  not  advertising  matter, 
and  public  documents  issued  by  foreign  Governments. 

517.  Books,  maps,  music,  engravings,  photographs,  etchings,  bound  or 
unbound,  and  charts,  which  shall  have  been  ])riiited  more  than  twenty 
years  al  the  date  of  importation,  and  all  hydrographic  charts,  and  publi- 
cations  issued  for  tlunr  subscriliers  or  exchanges  by  scientific  and  literary 
associations  or  academies,  or  i)ul)licatioiis  of  individuals  for  gratuitous 
private  circulation,  and  imhlic  documents  issued  by  foreign  Governments. 


FREE    LIST.  939 

501.  Books,  maps,  music,  engruviugs,  photographs,  etchings,  bound  or 
unbound,  and  charts,  which  shall  have  been  printed  more  than  twenty- 
years  at  the  date  of  importation,  and  all  hydrographic  charts,  and  publi- 
1897  cations  issued  for  their  subscribers  or  exchanges  by  scientific  and  liter- 
ary associations  or  academies,  or  publications  of  individuals  for  gratui- 
tous private  circulation,  and  public  documents  issued  by  foreign  Govern- 
ments. 

410.  Books,  engravings,  photographs,  bound  or  unbound,  etchings, 
music,  maps,  and  charts,  which  shall  have  been  printed  more  than  twenty 
years  at  the  date  of  importation,  and  all  hydrographic  charts,  and  sci- 
1894  entitle  books  and  periodicals  devoted  to  original  scientific  research,  and 
publications  issued,  for  their  subscribei-s  by  scientific  and  literary  asso- 
ciations or  academies,  or  publications  of  individuals  for  gratuitous  pri- 
vate circulation  and  public  documents  issued  by  foregn  Governments. 

512.  Books,  engravings,  photographs,  bound  or  unbound  etchings,  maps, 
1890    and  charts,  which  shall  have  been  printed  and  bound  or  manufactured 
more  than  twenty  years  at  the  date  of  importation. 

658.  Books,  engravings,  bound  or  unbound,  etchings,  maps,  and  charts, 
1883     which  shall  have  been  printed  and  manufactured  more  than  twenty  years 
at  the  date  of  importation. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Publications  of  the  International  Bureau  of  Telegraphic  Union  at  Berne, 
Switzerland,  free  of  duty  under  paragraph  425. — Dept.  Order  (T.  D.  34725). 

Publications  for  Gratuitous  Private  Circulation. — Small  books  or  pamph- 
lets entitled  "  Mediterranean  Cruise — Cunard,"  classified  as  books  under  para- 
graph 329,  were  claimed  free  of  duty  as  "  publications  of  individuals  for  gra- 
tuitous private  circulation"  (par.  425).  Protest  overruled. — Ab.  36218  (T.  D. 
34677). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Penmanship  Books  More  Than  20  Years  Old. — The  books  are  a  bound 
collection  of  old  penmanship  copies  dated  from  1539  to  1843,  of  Italian,  Ger- 
man, Spanish,  and  English  copy  books.  The  printed  matter  is  arranged  in 
bound  form  in  the  same  way  as  it  originally  appeared  in  the  copy  book,  and  is 
In  consecutive  order.  If  these  old  copy  books  had  arrived  as  a  separate  and 
distinct  collection,  the  fact  that  they  were  in  unbound  form  would  not  have 
robbed  them  of  their  character  as  books,  and  the  manner  of  their  binding, 
either  by  inlaying  or  mounting  the  original  leaves  on  heavier  paper,  does  not, 
as  we  view  the  issue,  change  their  status.  The  articles  are  books,  and  are 
printed  books  over  20  years  old.— Ab.  26955  (T.  D.  31971). 

Books  More  Than  20  Years  Old,  Rebound. — It  is  of  no  importance  that  the 
binding  of  leather  is  of  chief  value,  for  the  free  provision  in  paragraph  517  does 
not  limit  books  to  such  as  are  in  chief  value  of  paper.  Only  the  dutiable  pro- 
vision (par.  416)  is  limited  to  such  books  as  are  in  chief  value  of  paper, 
and  as  these  books  are  admittedly  over  20  years  old,  the  fact  that  they  were 
rebound  does  not  alter  their  status.  The  Boston  Book  Co.  case  (50  Fed.  Rep., 
914;  T.  D.  13164).— Ab.  25048  (T.  D.  31380). 

Etchings  and  Engravings  in  existence  more  than  20  years  entitled  to  entry 
under  paragraph  517.  T.  D.  30078  of  October  30,  1909,  modified.- Dept.  Order 
(T.  D.  31536). 

Etchings  and  engravings  in  existence  more  than  20  years  entitled  to  entry 
under  paragraph  717,  and  not  under  paragraph  517. — Dept.  Order  (T.  D. 
30078). 


940  DIGEST   OF   CUSTOMS    DECISIONS. 

Tek'jiraphir  <'<><h's.  Tlic  ItMok  in  (nicsiioii  is  ti  itrivate  cominerciiil  tele- 
graphic code  specially  prepariMl  witii  a  view  to  meeting  the  requirements  of 
the  burlap  and  bag  business  conducted  by  a  firm  in  Calcutta  for  whom  it  is 
published  and  by  whom  it  is  gratuitously  circulated  among  various  firms  en- 
gaged in  like  business  in  this  country.  Held  free,  paragraph  317. — Ab.  37899. 
Publications  for  (iratiiitous  Circulation. 

Advkutisi.ng  M.\ttkr. — This  advertising  matter  was  clearly  not  introduced  for 
private  circulation.  Nothing  could  be  more  public  than  to  furnish  advertising 
matter  to  anyone  who  would  accept  it,  and  the  evident  purpose  was  to  get  the 
books  into  the  hands  of  as  many  of  the  public  as  would  be  likely  to  be  inter- 
ested in  the  advertising  matter.  It  is  diflicult  to  conceive  any  gratuitous  pub- 
lication which  could  lie  more  generally  public. 

It  did  not  come  within  the  provision  for  free  entry  contained  in  paragraph 
ni7._Smith  &  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  .3ni73;  (G.  A.  Ab. 
34903)  T.  D.  34219  and  (G.  A.  Ab.  34931)  T.  D.  34219  atllrmed. 

AnvKirnsiNu  M.\ttkr. — The  term  "  i)Ublications  "  in  paragraph  ril7  must  be 
held  to  apply  to  iujportations  of  the  same  general  class  or  type  as  those  men- 
tioned in  the  preceding  provisions  of  the  paragraph. 

To  admit  purely  advertising  matter  under  that  paragraph  would  extend  the 
meaning  beyond  the  fair  import  of  the  language  employed.  Schieffelin  v. 
U.  S.  (84  Fed.,  880)  distinguished.— Roger  &  Gallet  r.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  34973;   (G.  A.  Ab.  34934)  T.  D.  34219  affirmed. 

Books  entitled  "  Manual  of  Dyeing  with  the  I>yestuffs  of  Leopold  Cassella  & 
Co."  were  held  free  of  duty  under  paragraph  .^17  as  "  publications  of  indi- 
viduals for  gratuitous  private  circulation." — Ab.  30219  (T.  D.  34677). 

Books  imported  for  distribution  to  members  of  the  Theosophical  Society  but 
which  appear  to  be  on  sale  in  India  were  held  not  entitled  to  free  entry  as  pub- 
lications of  individuals  for  gratuitous  private  circulation  under  paragraph 
517.— Ab.  35r.84   (T.  D.  34459). 

These  books  appear  to  have  been  printed  iiy  the  P.russe  Publishing  House,  of 
Kotterdani,  for  the  Holland-American  Line.  This  shipi)ing  company  circulates 
the  books  gratuitously  to  excite  interest  in  foreign  travel  and  so  secure  patron- 
age for  its  steamers.  The  mere  size  of  the  circulation  of  these  books,  an  edition 
of  40.000  being  printed,  does  not  negative  the  importer's  contention  that  they 
were  gratuitously  privately  circulated.  U.  S.  v.  Badische  Co.  (3  Ct.  Cusr. 
Appls.,  .528;  T.  D.  33170).— U.  S.  v.  Gips  (Ct.  Cust.  Appls.),  T.  D.  33879;  (G.  A. 
Ab.  31839)  T.  D.  33304  affirmed. 

Books  which  treat  in  a  scientific  manner  of  a  preparation  called  "  Salvarsan," 
assessed  under  paragraph  416,  were  held  exempt  from  duty  as  publications  of 
individuals  for  gratuitous  private  circulation  (par.  517).  U.  S.  v.  Badische  (3 
Ct.  Cust.  Appls..  528;  T.  D.  33170)  followed.— Ab.  339.37   (T.  D.  .33833). 

Pamphlets  giving  a  reprint  of  a  speech  delivered  in  Canada,  imported  by  the 
National  Fire  Protection  Association  for  use  of  its  members,  to  whom  they  are 
distributed  gratuitously,  were  held  entitled  to  free  entry  under  paragraph  517, 
and  not  dutiable  as  printed  matter,  as  assessed.  U.  S.  v.  Badische  (3  Ct.  Cust. 
Appls.,  528;  T.  D.  33170)  followed.— Ab.  33600  (T.  D.  33738). 

A  book  entitled  "Annual  of  the  Geneva  Association,"  imported  to  be  dis- 
tributed free,  was  held  properly  classified  mider  paragraph  416.  and  not  exempt 
from  duty  under  the  provisions  of  paragraph  517,  it  having  been  found  that 
the  book  is  also  sold  by  the  i)ublishers.— Ab.  32864  (T.  D.  33591). 

Publication  of  a  Cokpouatton — "  Individuals." — It  is  reasonably  clear  that 
the  term  "individuals,"  as  employed  in  paragraph  517.  was  intended  to  dilTer- 
entiate  between  the  publications  of  those  other  than  literary  associations  or 


FREE    LTST.  941 

academies  and  foreign  Governments  and  to  include  under  "individuals"  all 
others. 

The  publishers  of  the  boolts  imported  were  dealers  in  dyes  and  chemicals ; 
were  sellers  of  tlie  dyestuffs  listed  in  the  publication.  The  testimony  showed 
that  these  books  were  intended  to  be,  and  were,  circulated  gratuitously.  They 
were  entitled  to  free  entry  under  paragraph  517.  Schieffelin  v.  U.  S.  (84  Fed., 
880).— U.  S.  V.  Badische  Co.  (Ct.  Gust.  Appls.),  T.  D.  33170;  (G.  A.  Ab.  29309) 
T.  D.  32714  affirmed. 

Copies  of  a  book  imported  for  the  autlaor  and  intended  by  him  for  gifts  to 
professors  of  universities  were  assessed  as  printed  matter  under  paragraph  416. 
Held  that  the  fact  that  the  publication  is  for  sale  generally  excludes  the  books 
in  question  from  the  exemption  provided  for  in  paragraph  517. — Ab.  31195 
(T.  D.  33145). 

Pamphlets  containing  a  reprint  of  an  article  entitled  "  Clinical  Notes  on 
Quinine  and  Its  Derivatives,"  classified  under  paragraph  416,  were  found  to  be 
scientific  bulletins  for  gratuitous  private  circulation,  free  of  duty  under  para- 
graph 517.— Ab.  29763   (T.  D.  32823). 

Industrial  Buixetins. — We  find  that  the  books  are  in  the  nature  of  a 
scientific  and  industrial  bulletin  issued  by  the  Japan  Sericultural  As.sociation 
tor  private  gratuitous  circulation.  The  books  are  of  interest  to  those  engaged 
in  the  silk  trade,  to  schools  and  colleges,  to  whom  they  are  distributed  gi-atui- 
tously.  The  merchandise  falls  within  the  ruling  of  the  Schieffelin  case  (84  Fed. 
Rep..  880).- Ab.  27699  (T.  D.  32224). 

It  is  strictly  advertising  material  in  the  form  of  printed  pamphlets  entitled 
"A  Descriptive  Account  of  a  Publication  Without  Parallel  in  the  Literature  of 
Missions,"  issued  to  further  the  sale  of  a  publication  of  the  "  Reports  of  the 
Commissions  of  The  World  Missionary  Conference."  The  merchandise  is  classi- 
fiable under  paragraph  416.— Ab.  25402  (T.  D.  31543). 

Public  Documents. — Post  cards,  containing  pictorial  and  statistical  informa- 
tion concerning  the  agricultural  resources  of  the  State  of  Victoria,  Australia, 
and  imported  by  the  official  representative  of  that  Government  for  gratuitous 
distribution  among  the  inhabitants  of  the  city  of  San  Francisco,  Cal.,  are  public 
docimients  issued  by  a  foreign  Government  within  the  purview  of  paragraph 
517,  and  accordingly  entitled  to  free  entry  thereunder. — T.  D.  35335  (G.  A. 
7718). 

Books  issued  by  the  Austrian  Government  for  the  purpose  of  informing  the 
traveling  public  as  to  the  cities,  towns,  and  scenery  along  the  Imperial  Royal 
State  Railways  owned  and  operated  by  it,  classified  under  paragraph  416,  were 
held  free  of  duty  under  paragraph  517  as  "  public  documents  issued  by  foreign 
governments."— Ab.  30287  (T.  D.  32905). 

Railroad  Tickets  and  Pamphlets. — It  is  claimed  that  said  articles  arc 
public  documents  issued  by  a  foreign  Government  and  free  of  duty  under  para- 
graph 517.  The  articles  imported  are  in  the  form  of  railroad  billets,  intended 
to  be  used  by  travelers,  and  good  only  when  signed  and  issued.  Such  matter 
is  not  in  our  opinion  a  public  document  within  the  meaning  of  the  term  as  used 
in  the  tariff.- Ab.  252.55  (T.  D.  31478). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Advertising  Matter. — The  title  page  of  the  publication  shows  that  it  is  i.ssued 
by  the  "  Royal  Insurance  Company,  Limited,"  and  that  it  is  for  free  distribu- 
tion. The  book  in  question  contains  the  revised  rules  of  golf  and  appears  to 
be  distinctly  an  advertising  medium.    The  merchandise  is  not  of  the  character 


942  DIGEST    OF    CUSTOMS    DECISIONS. 

cf  tlio  piihlications  for  wliicli  provision  is  made  when  issuod  by  "  individuals  for 
{rratuitous  private  circulation,"  and  is  not  entitled  to  the  benefits  of  paragraph 
nOl.— Ab.  21497   (T.  D.  2;)877). 

Diirer  Society. — A  portfolio  of  prints  with  a  few  pages  of  explanatory  text, 
published  by  the  Diirer  Society  of  London,  was  claimed  to  be  free  of  duty  under 
paragraph  501.     Protest  overruled.— Ab.  21370   (T.  D.  29S03). 

liooks  for  Private  Distribution. — The  merchandise  consists  of  a  quantity 
of  pamphlets  described  as  the  "  t>emi-Ainuial  Report  "  of  Schimmel  &  Co.,  and 
published  under  date  of  April,  1907.  As  a  trade  pamphlet  it  is  devoted  to 
articles  of  great  interest  to  the  drug  people  and  is  distinguishable  from  the  mere 
advertising  catalogue  or  pamphlet  passed  upon  by  the  board  in  G.  A.  4974 
(T.  D.  23198).  The  pamphlets  fall  clearly  within  the  ruling  of  the  court  in 
Schieffelin  r.  U.  S.  (84  Fed.  Itep..  880).— Ab.  18050  (T.  D.  28741). 

Small  Samples  of  cloth  goods  arranged  on  cardlioards,  with  printed  descrip- 
tions of  the  goods  around  the  samples  and  the  board  folded  into  book  form, 
with  short  explanations  at  the  beginning  for  gratuitous  distribution,  are  not 
free.  Sustaining  T.  D.  20.514  (G.  A.  4325).— Matheson  v.  U.  S.  (C  .C),  99  Fed. 
Rep.,  261. 

Public  Documents. — The  merchandise  consists  of  books  entitled  "Third  Re- 
port of  the  Wellcome  Research  Laboratories  at  the  Gordon  Memorial  College, 
Khartoum." 

The  books  deal  particularly  with  infective  diseases  peculiar  to  the  Sudan  and 
are  published  for  the  department  of  education,  Sudan  Government.  The  fact 
that  the  books  are  sold  for  a  price  to  the  general  public  does  not  alter  their 
status  as  Government  documents.  Note  Ab.  12842  (T.  D.  27G02).— Ab.  23145 
(T.  D.  30.572). 

The  book  is  the  report  of  a  royal  commission  appointed  by  the  English  King 
to  investigate  traffic  conditions  and  transit  problems  in  London,  and  it  was  pub- 
lished by  the  British  Government  printers.  The  fact  that  it  is  sold  for  a  price 
to  the  general  public  does  not  alter  its  status  as  a  Government  document.  The 
volume  in  which  this  opinion  is  printed  (Treasury  Decisions)  is  sold  to  the 
public  at  a  price,  but  it  will  hardly  be  contended  that  it  is  not  a  Government 
document.— A  b.  12842  (T.  D.  27002). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Advertising  Booklets. — Books  published  by  an  individual  for  gratuitous  pri- 
vate circulation  are  free,  though  such  distribution  was  intended  to  proiwote 
the  sale  of  an  article  manufactured  by  the  publisher. — Schieffelin  v.  U.  S. 
(C.  C.  A.),  84  Fed.  Rep.,  880. 

Advertising  Catalogues  of  the  Whitcomb  Metallic  Bedstead  Company  are 
dutiable  as  jiamphlets  and  not  free  as  publications  of  individuals  for  gratuitous 
private  circulation.— T.  D.  16100  (G.  A.  3064). 

Publications,  Advertisements  Not. — Advertising  slips  and  folders  of  the  In- 
ternational Patentees  Agency,  London,  England,  are  dutiable  as  printed  matter 
and  not  free  as  publications.— T.  D.  17965  (G.  A.  3840). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Rebound  Books  Over  20  Years  Old. — Books  printed  and  bound  more  than 
20  years  ago  are  free  notwithstanding  that  they  have  been  recently  rebound. 
T.  D.  10931  (G.  A.  426)  reversed;  T.  D.  18593  (G.  A.  1865).— In  re  Boston 
Book  Co.  (C.  C),  50  Fed.  Rep.,  914. 


FKEE    LIST.  943 

426.  Books  and  pamphlets  printed  wholly  or  chiefly  In  languages 
other  than  English  ;  also  books  and  music,  in  raised  print,  used  exclu- 
sively by  the  blind,  and  all  textbooks  used  in  schools  and  other  educa- 

1913  tioual  institutions;  Braille  tablets,  cubarithmes,  special  apparatus 
and  objects  serving  to  teach  the  blind,  including  printing  apparatus, 
machines,  presses,  and  types  for  the  use  and  benefit  of  the  blind 
exclusively. 

518.  Books    and    pan:phlets    printed    chiefly    in    languages    other    than 

1909  English ;  also  books  and  music,  in  raised  print,  used  exclusively  by  the 
blind. 

502.  Books  and  pamphlets  printed  exclusively  in  languages  other  than 
1897    English ;  also  books  and  music,  in  raised  print,  used  exclusively  by  the 
blind. 

411.  Books  and  pamphlets  printed  exclusively  in  languages  other  than 
1894    English ;  also  books  and  music,  in  raised  print,  used  exclusively  by  the 
blind. 

513.  Books  and  pamphlets  printed  exclusively  in  languages  other  than 
1890    English ;  also  books  and  music,  in  raised  print,  used  exclusively  by  the 
blind. 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Textbooks. 

Everyman's  Library  Not  Textbooks. — Volumes  of  a  series  planned  to  em- 
brace 1.000  titles,  being  reprints  of  the  world's  classical  literature  in  fiction, 
poetry,  history,  biography,  economics,  essays,  children's  books,  etc.,  do  not 
become  textbooks  because,  on  account  of  their  compactness,  cheapness,  and 
convenient  form,  they  are  largely  used  by  teachers  and  students  as  supple- 
mentary or  illustrative  reading  or  in  classrooms. 

Such  volumes  are  dutiable  under  paragraph  329  at  15  per  cent  ad  valorem, 
and  are  not  admissible  free  as  textbooks  under  paragraph  426. 

The  term  "  textbook  "  carries  with  it  the  idea  of  special  preparation  for  class- 
room use,  such  as  exceptional  title  page,  introduction,  glossary,  notes,  spacing, 
and  other  features.  Books  which  appeal  as  readily  to  the  general  reader  as 
to  the  student  are  not  fairly  to  be  regarded  as  textbooks. — E.  P.  Dutton  &  Co. 
V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  3.5987;   (G.  A.  7692)  T.  D.  35170  affirmed. 

Classical  works  of  literature  which  have  been  substantially  bound  in  cloth 
and  specially  printed  in  clear  type  on  a  good  quality  of  paper  and  designed  to 
be  sold  at  a  very  moderate  price  per  volume  are  not  necessarily  textbooks 
within  the  trade  or  common  meaning  of  that  term,  even  though  they  may  be 
used  to  a  very  large  extent  in  schools  and  other  educational  institutions.  They 
are  therefore  excluded  from  the  provision  for  "  all  textbooks  "  in  paragraph 
426  of  the  free  list.— T.  D.  35170  (G.  A.  7692)  ;  affirmed  by  T.  D.  35987  (Ct. 
Cust.  Appls.),  supra. 

Copies  of  a  book  entitled  "  Introduction  to  Dermatology — Walker,"  imported 
for  the  use  of  colleges  and  universities,  were  held  entitled  to  free  entry  under 
paragraph  426  as  textbooks. — Ab.  37499. 

Copies  of  a  book  entitled  "  The  Technology  of  Bread  Making,"  which  are  sold 
to  teachers  and  students  in  baking,  cla.ssified  as  books  under  paragraph  329. 
were  claimed  entitled  to  free  entry  as  textbooks  (par.  426).  Protest  over- 
ruled.—Ab.  37498. 

Free  entry  of  textbooks  used  in  schools  and  other  educational  institutions 
under  paragraph  426.— Dept.  Order  (T.  D.  34158). 


944  DIGEST    OF    CUSTOMS    DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Hooks  Printed  Cliirlly  in  Languages  Other  Than  English.— Unbound  vol- 
umes coutiiiniug  priiitod  plans  or  drawings  of  architectural  designs  of  certain 
buildings  in  France,  witli  full  descriptive  matter  pertaining  thereto  printed 
exclusively  in  the  French  hmguage,  are  properly  entitled  to  free  entry  under 
the  provision  in  paragraph  518  for  "books  and  pamphlets  printed  chielly  in 
languages  other  than  English,"  as  claimed  The  decision  in  Tetry  v.  U.  S.  (5 
Ct.  Cust.  Appls.,  — ;  T.  D.  35174)  distinguished.— T.  D.  3o2GG  (G.  A.  7703). 

Containing  Reproductions  of  Paintings.— Unbound  photomechanic  repro- 
ductions of  paintings,  having  descriptive  titles  appearing  severally  in  the  Ger- 
man, French,  and  English  languages,  accompanied  by  an  index,  but  intended  to 
be  completed  before  being  bound  or  publis,hed  by  the  addition  of  a  preface  in 
English,  which  would  constitute  English  the  predominant  language,  held  not 
so  far  a  completed  entity  as  to  warrant  their  introduction  as  books  publislied 
chiefly  iu  a  foreign  language  The  case  of  Macmillan  Co.  v.  U.  S.  (116  Fed. 
1018)   distinguished. 

These  productions  are  held  dutiable  as  assessed  under  paragraph  416.— I'etry 
Co.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35174;  (G.  A.  Ab.  34932)  T.  D.  34219 
aflirmed. 

Manuals  of  Logarithms  were  held  entitled  to  free  entry  as  books  printed 
chiefly  in  languages  other  than  English  (par.  518).  Ab.  34966  (T.  D.  34247) 
followed.— A b.  36667    (T.  D.  34S24). 

Fashion  Magazines  Lithographically  Printed  containing  text  printed  partly 
in  the  English  language  and  partly  in  foreign  languages  were  held  properly 
classified  under  the  specific  provision  for  fashion  magazines  in  paragraph  412. 
Petry  r.  U.  S.  (127  Fed.,  115;  T.  D.  24048)  followed.— Ab.  33683  (T.  D.  33763). 
Books  Chiefly  in  Foreign  Language. — "  Harper's  Assyrian  and  Babylonian 
Letters"  and  ".Tames'  English-German  Dictionary,"  in  which  the  foreign  text 
was  found  to  predominate,  were  held  free  of  duty  as  books  printed  chiefly  in 
languages  other  than  English  under  i)aragraphs  518. — Ab.  32392  (T.  D.  33433). 
Code  Hooks  held  properly  classified  as  books  under  paragraph  416,  and  not 
entitled  to  free  entry  as  books  printed  chiefly  in  languages  other  than  English 
(par.  518).— Ab.  31043  (T.  D.  33088). 

Foreign  and  English  Grammars,  Spellers,  etc.— Grammars,  spellers,  read- 
ers, etc..  printed  partly  in  English  and  partly  in  foreign  languages,  intended 
for  u.'se  in  the  study  of  foreign  languages,  free  of  duty  under  paragraph  518, 
unless  it  clearly  appears  that  the  text  of  such  books  is  chiefly  in  English.— 
Dept.  Order   (T.  D.  33023). 

Diaries.— Japanese  diaries  classified  as  books  not  specially  provided  for 
under  paragraph  416  were  claimed  to  be  free  of  duty  as  "books  printed  chiefly 
in  languages  other  than  English"  (par.  518).  Protests  sustained.— Ab.  27087 
(T.  D.  32006). 

Music  Books  Witli  Foreign  Text.— The  foreign  language  in  the.se  music 
books  was  a  mere  incident  to  the  printed  music,  which  formed  the  greater  and 
significant  part  of  the  work.  The  books  contained  printed  music,  either  without 
words  or  with  perhaps  occasional  printed  notations  for  the  guidance  of  the 
performer.  The  collector's  assessment  under  paragraph  416  as  music  iif  books 
affirmed.- Ab.  2.-)!)21    (T.  D.  31720). 

Dictionaries  and  Conversation  >Linuals  were  held  free  of  duty  under  para- 
graph 518  as  books  printed  chiefly  in  languages  other  than  English.  Note  Ab. 
24434  (T.  D.  31165).— Ab.  24853  (T.  D.  31316). 


FREE    LIST.  945 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Music  Books  in  Foreign  Language. — The  title-page,  table  of  contents,  two 
pages  of  introductory  remarks,  some  explanatory  notes,  and  the  words  of  the 
song  accompanying  the  music  are  printed  in  a  language  other  than  English. 
Music  is  the  predominating  feature  of  the  work.  Under  the  rule  laid  down  in 
G.  A.  4970  (T.  D.  23194)  the  merchandise  is  free  of  duty.— Ab.  2166.5  (T.  D. 
29931 ) . 

Art  Portfolios. — Portfolios  of  architectural  and  decorative  illustrations,  with 
a  preface  in  German,  were  held  to  be  free  of  duty  under  paragraph  502.  Note 
Downing  v.  U.  S.  (140  Fed.  Rep..  92;  T.  D.  2651S).— Ab.  21221   (T.  D.  29763). 

Engravings  With  no  Text  But  Index. — The  board  ruled  in  G.  A.  5725  (T.  D. 
25428)  that  to  be  entitled  to  the  benefits  of  paragraph  502  the  books  must  have 
printed  text  other  than  and  in  addition  to  the  ordinary  index.  Art  pictures 
placed  loosely  in  a  portfolio  and  unaccompanied  by  text  other  than  an  index 
are  subject  to  duty  under  paragraph  403. — Ab.  21185  (T.  D.  29715). 

Books  in  Foreign  Language  with  English  Vocabulary. — At  the  end  a 
vocabulary  is  printed  wherein  English,  Italian,  and  German  words  are  given 
for  certain  French  terms  used  in  the  publication.  The  English  present  is 
negligible,  and  the  books  may  be  regarded  as  printed  entirely  in  a  language 
other  than  English.    Note  Ab.  11619  (T.  D.  27393).— Ab.  209.38  (T.  D.  29664). 

Books  in  Foreign  Language  with  English  References. — A  work  entitled 
"  Revue  des  Etudes  .Juives  "  was  held  to  be  free  of  duty  under  paragraph  502, 
relating  to  books  printed  "exclusively"  in  a  foreign  language. — Ab.  20411. 

Pamphlets. — The  goods  under  protest  consi.st  of  one-leaf  tracts.  Printed 
single  sheets  of  paper  of  this  kind  are  neither  books  nor  pamphlets,  and  hence 
do  not  fall  within  the  paragraph.— Ab.  19130   (T.  D.  29056). 

Loose  Sheets  Printed  in  Foreign  Language. — The  fact  that  the  printed 
sheets  under  consideration  are  loose,  unbound,  and  without  covers  may  be  dis- 
regarded. Macmillan  Co.  v.  U.  S.  (116  Fed.  Re]».,  1018).  Note,  also,  In  re 
Hempstead  (95  Fed.  Rep.,  967);  affirmed  (103  Fed.  Rep.,  197).  These  sheets 
are  arranged  in  the  order  of  binding,  and  though  unfolded,  they  are  nevertheless 
in  their  assembled  state  to  be  considered  as  books  and  are  sufficiently  complete 
to  assume  character  as  such.— Ab.  15629  (T.  D.  28223). 

Architectural  Portfolios. — Held  that  architectural  portfolios  containing  18 
or  20  pages  of  illustrations,  with  a  preface  of  15  lines  in  German,  are  free  of 
duty  under  the  provision  in  paragraph  502  for  "  books  printed  exclusively  in 
languages  other  than  English."— Downing  r.  U.  S.  (C.  C),  T.  D.  26518;  Ab. 
4939  (T.  D.  26117)   reversed. 

Books  and  portfolios  made  up  largely  of  illustrations  of  architectural,  dec- 
orative, and  industrial  art  and  the  like,  but  containing  descriptive  text  exclu- 
sively in  a  foreign  language  in  addition  to  the  ordinary  index,  are  free  of  duty 
under  the  provisions  of  paragraph  502  as  books  or  pamphlets  printed  exclusively 
in  languages  other  than  English.  G.  A.  1093  (T.  D.  12321)  cited;  G.  A.  54.54 
(T.  D.  24743)  distinguished;  Downing  v.  U.  S.  (reported  in  T.  D.  25182)  cited 
and  followed.— T.  D.  25428  (G.  A.  5725). 

Portfolios  Unbound. — Held,  that  the  provision  in  paragraph  502  for  "  books 
and  pamphlets  printed  exclusively  in  languages  other  than  English,"  includes 
certain  portfolios  of  two  kinds,  made  up  of  loose  sheets  not  intended  to  be  bound 
together  in  book  form,  and  containing,  respectively.  19  and  24  sheets  of  pictures 
and  prints,  and  accompanied,  respectively,  with  4  and  12  loose  pages  printed  in 
60690°— 18— VOL  1 60 


946  DIGEST   OF   CUSTOMS  DECISIONS. 

foreign  languages,  each  portfolio  having  a  loose  outside  covering  bearing  the 
title  of  the  work.— Downing  v.  U.  S.  (C.  C),  T.  D.  25182;  G.  A.  decision  (un- 
published) reversed. 

Calendar  Blocks  and  Hooklets. — Calendar  blocks,  a  species  of  calendar 
made  up  of  sheets  of  paper,  one  for  each  day  in  the  year,  not  bound  in  book 
form,  although  printed  exclusively  in  a  foreign  language,  are  not  entitled  to 
free  entry  under  paragraph  502. 

Small  books  or  booklets,  printed  exclusively  in  a  foreign  language,  are  included 
in  the  provisions  of  paragraph  502,  covering  books  or  pamphlets  printed  exclu- 
sively in  a  foreign  language.  G.  A.  5450  (T.  D.  24735)  cited  and  distin- 
guished.—T.  D.  24777   (G.  A.  5469). 

French  Calendars,  Bound. — Calendars  printed  exclusively  in  the  French 
language,  having  a  page  devoted  to  each  month  and  showing  the  day,  week,  and 
.saint's  day  or  holiday  falling  on  each  day,  are  free  of  duty  under  paragraph  502. 
It  is  not  necessary  that  books  or  pamphlets  shall  contain  connected  sentences  to 
fall  within  that  paragraph. 

If  such  articles  be  printed  matter  in  book  or  pamphlet  form,  and  the  same  be 
exclusively  in  a  language  other  than  English,  they  fall  within  paragi-aph  502. — 
T.  D.  24735   (G.  A.  5450). 

Music  Books. — Music  books  containing  no  words  other  than  a  short  preface, 
an  index,  and  occasional  notes  for  the  guidance  of  the  performer,  all  printed 
in  a  foreign  language,  are  dutiable  as  music  in  books,  at  the  rate  of  25  per  cent 
ad  valorem,  under  paragraph  403,  and  are  not  free  of  duty  as  books  or  pam- 
phlets printed  exclusively  in  language  other  than  English. 

An  insignificant  amount  of  printing  in  a  foreign  language  in  a  book  of  instru- 
mental music,  the  foreign  printing  being  merely  incidental  to  the  music,  is  not 
BufRcient  to  entitle  such  merchandise  to  free  entry  as  books  printed  exclusively 
in  a  language  other  than  English.  T.  D.  13323  (G.  A.  1703)  followed.— T.  D. 
24154  (G.  A.  525G). 

Books  Exclusively  in  Foreign  Language. — To  entitle  books  or  pamphlets 
to  free  admission  under  the  provisions  of  paragraph  502  they  must  be  printed 
exclusively  in  languages  other  than  English. 

Books  printed  in  the  German  language,  with  covers  containing  advertising 
matter  printed  in  the  English  language,  are  not  publications  printed  exclusively 
in  languages  other  than  English.  Fisher  v.  U.  S.  (99  Fed.  Rep.,  260)  cited  and 
distingxiished.- T.  D.  23424   (G.  A.  5049). 

Music  Books  in  Languages  Other  Than  English. — Catholic  hymn  books 
printed  in  French  and  Latin  are  specially  provided  for  in  paragraph  502,  free 
list,  as  "  books  printed  exclusively  in  languages  other  than  English,"  and  are 
thereby  taken  out  of  paragraph  403,  relating  to  "books  of  all  kinds,  including 
music  in  books  or  sheets,  and  printed  matter,  not  specially  provided  for." 
Fisher  v.  U.  S.  (99  Fed.  Rep.,  260)  and  Fischer  v.  U.  S.  (suit  2869)  followed. 
Cases  digested.— T.  D.  23194   (G.  A.  4970). 

Unbound  Books,  without  covers,  but  otherwise  complete,  and  folded  ready 
for  binding,  are  books,  within  the  meaning  of  that  word  as  used  in  paragraph 
502,  and  when  printed  exclusively  in  a  foreign  language  are  free  of  duty.  Read 
Co.  1'.  Certain  INIerchandise  Imported  by  O.  G.  Hempstead  &  Son  (103  Fed. 
Rep.,  197)  followed;  T.  D.  18529  (G.  A.  3986)  distinguished.— T.  D.  23177 
(G.  A.  4963). 

Welsh  Hymn  Books,  containing  500  pages,  of  which  23  hymns  are  printed 
in  English,  held  to  be  books  not  printed  exclusively  in  language  other  than 
English,  and  not  entitled  to  free  entry  under  paragraph  502. — T.  D.  19536 
(G.  A.  4199). 


FREE   LIST.  947 

Books  Comprising  Tariff  Laws  of  Germany  and  Spain,  bound  together, 
printed  in  foreign  languages,  although  an  advertising  medium,  free  of  duty 
under  paragraph  502.— T.  D.  19533  (G.  A.  4196). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Books  of  Music  Printed  in  a  Foreign  Language. — BooliS  of  music  printed 
exclusively  in  the  German  language  are  free  of  duty  under  the  provision  in 
paragraph  ^11  for  "  books  and  pamphlets  printed  exclusively  in  languages 
other  than  English,"  and  are  not  dutiable  at  the  rate  of  25  per  cent  ad  valorem, 
under  paragraph  311,  as  "  music."  Fischer  v.  U.  S.,  decided  .January  22,  1900, 
in  the  Circuit  Court  for  the  Southern  District  of  New  York,  Wheeler,  J.  (suit 
2545),  followed.     In  re  Lyon  (G.  A.  3313)  reversed.— T.  D.  22094  (G.  A.  4677). 

Loose  Sheets. — Loose  unfolded  sheets  of  printed  text  in  the  Swedish  lan- 
guage lield  dutiable  as  printed  matter  and  not  free  as  books  printed  exclusively 
in  language  other  than  English.— T.  D.  18530  (G.  A.  3986). 

Printed  Matter  Not  Books.— Two  German  publications,  a  story  paper  and 
a  humorous  weekly,  held  not  to  be  books  or  pamphlets. — T.  D.  16726  (G.  A. 
3314). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Sheet  Music  with  song  in  German  text  held  not  to  be  free  as  books  or 
pamphlets.— T.  D.  13797  (G.  A.  1991). 

German  Music  Books. — Certain  books  of  music  with  songs  in  German  text 
held  to  be  free ;  others  in  which  the  text  was  merely  incidental  held  dutiable. — 
T.  D.  13323  (G.  A.  1703). 

Spanish  Grammars  held  to  be  free,  though  the  statement  as  to  copyright, 
name  of  publisher,  etc.,  is  in  English.— T.  D.  12584  (G.  A.  1268). 

Chinese  Testaments. — Hymn  books  with  the  preface,  the  title  of  each  hymn 
and  the  tune  printed  in  English  and  the  remainder  in  Chinese,  are  not  free. — 
T.  D.  12578  (G.  A.  1262). 

Pictures  with  Descriptive  Text. — An  unbound  book  contained  loose  in  board 
covers,  consisting  of  frontispiece,  index,  and  preface,  eight  pages,  twenty  pages 
of  printed  German  text,  and  twenty  pictures  produced  by  lithographic  process. 
the  test  descriptive  of  the  pictures,  used  as  studies  for  house  decorators  and 
architects,  are  free.— T.  D.  12321  (G.  A.  1093). 

Printed  Woodcuts  intended  to  form  a  part  of  pamphlets  in  the  German 
language  are  free.— T.  D.  11840  (G.  A.  831). 

427.  Books,  maps,  music,  engravings,  photographs,  etchings,  litho- 
raphic  prints,  and  charts,  specially  imported,  not  more  than  two  copies 
in  any  one  invoice,  in  good  faith,  for  the  use  and  by  order  of  any  society 
or  institution  incorporated  or  established  solely  for  religious,  philosophical, 
1913  educational,  scientific,  or  literary  purposes,  or  for  the  encouragement  of 
the  fine  arts,  or  for  the  use  and  by  order  of  any  college,  aacdemy,  school, 
or  seminary  of  learning  in  the  United  States,  or  any  State  or  public 
library,  and  not  for  sale,  subject  to  such  regulations  as  the  Secretary  of 
the  Treasury  shall  prescribe. 

519.  Books,  maps,  music,  photographs,  etchings,  lithographic  prints, 
and  charts,  specially  imported,  not  more  than  two  copies  in  any  one 
invoice,  in  good  faith,  for  the  use  and  by  order  of  any  society  or  institu- 
tion incorporated  or  established  solely  for  religious,  philosophical,  educa- 
1909  tional,  scientific,  or  literary  purposes,  or  for  the  encouragement  of  the 
fine  arts,  or  for  the  use  and  by  order  of  any  college,  academy,  school,  or 
seminary  of  learning  in  the  United  States,  or  any  State  or  public  library, 
and  not  for  sale,  subject  to  such  regulations  as  the  Secretary  of  the 
Treasury  shall  prescribe. 


1894 


948  DIGEST   OF   CUSTOMS  DECISIONS. 

ft03.  Books,  maps,  music,  photofiraplis,  eU'liin;:s,  litliom-aphic  prints, 
and  cimrts,  specially  imjuu-tcd,  not  more  than  two  copies  in  any  one 
invoice,  in  ^ood  faith,  for  the  use  or  hy  order  of  any  society  or  institu- 
tion incorporated  or  eslahlished  solely  for  relif^ious,  philosuphical,  educa- 
1897  tional,  scientilic,  or  literary  purposes,  or  for  the  encourawment  of  the 
fine  arts,  or  for  the  use  or  by  order  of  any  college,  academy,  school,  or 
seminary  of  leaniiny:  In  the  United  States,  or  any  State  or  public  library, 
and  not  for  sale.  sul>.ject  to  such  regulations  as  the  Secretary  of  the 
Treasury  shall  i)rescribe. 

413.  Books,  maps,  music.  liliio;:raplii<-  prints,  .md  charts,  specially 
imported,  not  more  than  two  copies  in  any  one  invoice,  in  good  faith. 
for  the  use  of  any  society  incorporated  or  cstaldished  lor  educational, 
philosophical,  literary,  or  religious  iiuri>oses,  of  for  the  encouragement 
of  the  tine  arts,  or  for  the  use  or  by  oi'der  of  any  college,  academy,  school, 
or  .^endnary  of  learidng  in  the  Uinted  States,  or  any  State  or  i)ubli(; 
library,  subjei-t  to  such  regulations  as  the  Secretary  of  the  Treasury 
shall  prescribe. 

515.  Books,  maps,  lithographic  prints,  and  charts,  specially  in)ported, 
not  more  than  two  copies  in  any  one  invoice,  in  good  faith,  for  the  use 
of  any  society  incorporated  or  established  for  educational,  philosophical, 
1890  literary,  or  religious  puri)o.ses.  or  for  the  encouragement  of  the  fine  arts, 
or  for  the  use  or  by  order  of  any  college,  academy,  school,  or  seminary 
of  learning  in  the  United  States,  subject  to  such  re.gulations  as  the  Sec- 
retary of  the  Treasury  shall  prescribe. 

660.  Books,  maps,  and  charts  specially  imported,  not  more  than  two 
copies  in  any  one  invoice,  in  good  faith,  for  the  use  of  any  society  incor- 
.-__  porated  or  established  for  philosophical,  literary,  or  religious  purposes, 
or  for  the  encoui-agement  of  the  tine  arts,  or  for  the  use  or  by  order  of 
any  college,  academy,  school,  or  seminary  of  learning  in  the  United 
States. 

DECISION  UNDER  TIIK  ACT  OF   lOl.S. 

Free  Entry  of  Books  for  I'liblic  Jjibrarios. — Assistant  librarian  may  sign 
affidavit  for  free  entry  of  books  imported  for  a  public  library. — Dept.  Order 
(T.  D.  339CS). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Books  for  Educational  Institution. — Books  imported  for  the  State  Board  of 
I'ublic  Affairs  of  C)klalioiiia  for  the  sole  use  of  a  normal  school  were  held  entitled 
to  free  entry  under  paragraiih  .519.  G.  A.  7548  (T.  D.  34.319)  followed.— Ab. 
35548  (T.  D.  34440). 

Books  purchased  and  imported  by  and  through  a  State  connnission  appointed 
for  that  and  other  purposes  for  the  sole  use  of  a  State  normal  school  are  prop- 
erly entitled  to  fi'ee  entry  under  the  provisions  of  paragraph  519.  It  is  the  use 
and  destination  of  the  imported  articles,  not  the  meiliuiii  of  importation,  that 
control.— T.  D.  34319   (G.  A.  7548). 

Certain  books  assessed  under  paragraph  410  were  imported  to  be  read  by 
officers  of  the  Fourth  Infantry  of  the  Ohio  National  Guard,  and  it  is  claimed 
that  these  officers  constitute  a  "  school  "  within  the  meaning  of  the  statute. 
Protest  overruled.— Ab.  34088  (T.  D.  33913). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Books  for  a  Ijaw  Library  Other  than  Public. 

Private  Naturk. — A  law  library  association  which  extends  privileges  only  to 
certain  cla-sses  of  people,  and  the  terms  of  whose  constitution  necessarily  limits 
the  membership,  is  not  a  ]iul)lic  library  within  the  nieainng  of  paragraph  503. 
and  law  books  imported  for  such  library  are  properly  dutiable  under  paragraph 
403  as  books  not  specially  provided  for. 


FREE   LIST,  94i* 

The  Cleveland  Law  Library  Association,  a  corporation  constituted  under  the 
laws  of  Ohio,  which  provides  in  its  constitution  that  the  capital  stock  of  the 
association  shall  be  .$20,000,  to  be  divided  into  shares  of  $25  each,  and  that  any 
person  may  become  a  member  by  becoming  the  owner  of  two  shares  of  stock, 
necessarily  limits  its  membership  and  becomes  a  private  library.  The  fact 
that  is  is  supported  in  part  out  of  public  funds  does  not  change  its  character 
ill  this  respect. 

Public  Use. — The  use  of  a  public  library  must  not  be  confined  to  privileged 
individuals,  but  must  be  open  to  the  enjoyment  of  the  indefinite  public,  in  order 
to  give  the  library  a  public  character.  Whether  compensation  is  exacted  or  not 
is  immaterial  so  long  as  all  the  public  are  on  equal  terms.  Donohugh's  Appeal 
(86  Penn.  St.  Rep.,  313)  ;  Gerke  v.  Purcell  (25  Ohio  St.  Rep.,  229).  T.  D. 
2G899  (G.  A.  6225). 

Public  Library. — The  Association  of  the  Bar  of  the  City  of  New  York  is  not 
a  "  public  library,"  within  the  meaning  of  paragraph  503,  and  books  imported 
for  it  are  not  entitled  to  free  entry.  Tn  re  Little,  Brown  &  Co.  (G.  A.  4673), 
and  In  re  American  Express  Co.  (G.  A.  4795)  followed;  In  i-e  Little,  Brown  & 
Co.  (G.  A.  4627)  distinguished.— T.  D.  22662  (G.  A.  4822). 
Books  for  Public  Law  Library. 

Public  Use,  what  Constitutes. — The  essential  feature  of  a  public  use  is 
that  it  is  not  confined  to  privileged  individuals,  but  is  open  to  the  indefinite 
public.  If  the  use  is  of  such  a  nature  as  concerns  the  public,  and  the  right  to 
its  enjoyment  is  open  to  tlie  pul^lic  upon  equal  terms,  the  use  will  be  public 
whether  compensation  be  exacted  or  not.  Donohugh's  appeal  (86  Penn.  St. 
Rep..  306,  at  313)  ;  Gerke  v.  Purcell,  25  Ohio  St.  Rep.,  229).  cited  and  approved. 

Public  Law  Library. — A  law  library,  owned  by  the  Law  Association  of 
Philadelphia,  a  corporation  organized  pursuant  to  the  laws  of  Pennsylvania, 
which,  by  virtue  of  the  charter  of  incorporation  and  the  by-laws  established 
thereunder,  is  open  to  the  use  of  judges  of  the  courts,  resident  and  nonresident 
members  of  the  bar,  other  public  officials,  law  students,  and  by  special  per- 
mission to  private  citizens,  said  library  being  supported  in  part  out  of  the  public 
funds  and  in  part  by  the  subscriptions  and  dues  of  its  members,  is  a  public 
library  within  the  meaning  of  paragraph  503.  In  re  Little,  Brown  &  Co.  (G.  A. 
4673)  followed. 

Law  books  specially  imiiorted  for  such  library  are  free  of  duty  under  said 
paragraph  503. 

It  seems  that  corporations  of  this  character,  which  are  supported  in  part  by 
public  taxes,  hold  the  books  purchased  by  them  as  trustees,  and  not  otherwise, 
and  that  the  county  has  such  an  interest  in  the  library  as  to  be  able  to  restrain 
a  sale  of  such  books.  Chester  County  Law  Library  v.  Chester  County  (1 
Chester  County  (Pa.)  Repts..  181).— T.  D.  22.585  (G.  A.  4795). 

A  law  library  owned  by  the  Plymouth  County  Law  Library  Association,  in 
Plymouth  County,  Mass..  a  corporation  organized  under  the  provisions  of 
chapter  40  of  the  public  statutes  of  Massachusetts  and  amendments,  by  virtue 
of  which  said  library  is  supported  out  of  the  public  funds  and  open  to  the  use 
of  every  inhabitant  of  the  county,  is  a  public  library  within  the  meaning  of 
paragraph  503.  In  re  Little,  Brown  &  Co,,  T.  D.  21903  (G.  A.  4627)  dis- 
tinguished. 

Law  books,  specially  imported  for  such  library,  not  more  than  two  copies  of 
each  book  being  included  in  one  invoice,  are  free  of  duty  under  said  paragraph 
503.— T.  D.  22079  (G.  A.  4673). 

Private  Law  Library. — A  law  library  belonging  to  a  law  library  association 
and  designed  for  the  use  of  its  members,  is  not  a  public  library,  nor  is  the  asso- 


950  DIGEST    OF    CUSTOMS   DECISIONS. 

ciiitioii  itsflf  one  I'slablislicd  solely  fur  ediiciitioiKil  or  literary  purposes  within 
the  nieanins  of  paraj^rapli  503.  Law  books  specially  imported  for  such  library 
are  dutiable  at  25  per  cent  ad  valorem  under  |)araj;raph  40."},  which  provides 
for  "books  of  all  kinds"'  not  specially  i>rovided  for.— T.  D.  21903   (G.  A.  4027). 

Books  for  Libraries,  etc. — The  Ilittenhouse  Club  of  Philadelphia  held  not 
to  be  entith'd  to  import  l)ooks  free  of  duty  under  this  paraj;rai)h,  not  being  a 
society  or  institution  estal)lished  "  solely  "  for  the  purposes  therein  specilied. — 
U.  S.  V.  Vandiver.  122  Fed.  Rep.,  740. 

County  law  library  associations  organized  and  maintained  under  Revised 
Laws  of  Maine,  chapter  55,  which  provides  lor  the  organization  of  sucli  associa- 
tions and  that  their  libraries  shall  be  kept  in  rooms  in  the  courtliouses  pro- 
vided by  the  counties,  and  shall  be  open  to  all  tlie  people  of  such  counties,  and 
to  the  support  of  which  certain  fees  and  fines  are  devoted,  are  State  institu- 
tions and  the  library  of  each  is  a  State  library  within  the  meaning  of  this  i)ara- 
graph.— Little  v.  U.  S.  (C.  C),  104  Fed.  Rep.,  540. 

Books  Imported  for  a  I'rivate  SchooL — The  ])rivilege  of  free  entry  of 
books,  maps,  etc.,  is  expi-essly  extended  by  the  language  of  paragraph  503,  to 
private  schools  and  acadennes,  and  is  not  confined  to  incorporated  institutions. — 
T.  D.  23906  (G.  A.  5185). 

Liberal  Construction  of  this  Parasvaph. — The  Society  of  the  Sons  of  the 
Revolution  is  an  institution  entitled  to  the  privileges  of  paragraph  503,  allowing 
free  entry  of  books,  etc.,  for  a  "  society  or  institution  incorporated  or  establisheil 
solely  for  religious,  philosophical,  educational,  scientific,  or  literary  purposes, 
or  for  the  encouragement  of  the  fine  arts,"  etc. 

Statutes  of  the  same  general  character  as  paragraph  .503  are  to  be  construed 
liberally,  being  designed  foi-  the  promotion  of  an  im]»ortanl  public  object. — 
T.  D.  23718  (G.  A.  5134). 

Photographs. ^Heliograiihic  i)rints  free  of  duty  as  iihotographs  under  para- 
graph .503,  when  imported  for  societies.— T.  D.  19899  (G.  A.  4229). 

DECISIONS  UNDIOR  THE  ACT  OF  1894. 

Books  for  Public  Lil)raries. — Branches  of  public  libraries,  in  separate  sec- 
tions of  the  same  city,  with  distinct  collections  of  books  and  catalogues,  lield 
to  be  sei)arate  libraries.— T.  I).  18797  (G.  A.  40(54). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Books    (Bound  Volumes   of  Music). Bound  copies  of  oratorios,   operas, 

and  instrumental  nuisic.  imported  for  the  Bi-ooklyn  Library,  are  free  as  boolvs. — 
T.  D.  12229  (G.  A.  1043). 

428.  liooks,  libraries,  usual  and  reasonable  furniture,  and  similar 
household  (4Tects  of  persons  or  fannlies  from  foreign  countries,  all  the 
foregoing  if  actually  used  abroad  by  tliem  not  less  than  one  year,  and 
not  intended  for  any  other  person  or  persons,  nor  for  sale. 

.520.  Books,  libraries,  usual  and  rea.sonable  furinture,  and  similar 
household  effects  of  persons  or  fannlies  from  foreign  countries,  all  the 
foregoing  if  actually  used  abroad  by  them  not  less  than  one  year,  and 
not  intended  for  any  other  person  or  persons,  nor  for  sale. 

.504.  Books,  libraries,  usual  and  reasonable  furniture,  and  similar 
household  effects  of  i)ersons  or  families  from  foreign  countries,  all  the 
foregoing  if  actually  used  abi'oad  by  them  not  less  than  one  yeai',  and 
not  intended  for  any  other  person  or  persons,  nor  for  sale. 


1909 


1894 


FEEE   LIST.  -  951 

414.  Books,  libraries,  usual  furniture,  and  similar  household  effects  of 
persons  or  families  from  foreign  countries,  if  actually  used  abroad  by 
them  not  less  than  one  year,  and  not  intended  for  any  other  person  or 
persons,  nor  for  sale. 

516.  Books,   or  libraries,   or  parts  of  libraries,   and   other  household 
iR<»n    ^^^^ts  of  persons  or  families  from  foreign  countries,  if  actually  used 
abroad  by  them  not  less  than  one  year,  and  not  intended  for  any  other 
person  or  persons,  nor  for  sale. 

662.  Books,  household  effects,  or  libraries,  or  parts  of  libraries,  in  use 
,  -„_    of  persons  or  families  from  foreign  countries,  if  used  abroad  by  them  not 
less  than  one  year,  and  not  intended  for  any  other  person  or  persons,  nor 
for  sale. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Household  Effects  acquired  by  a  cousin  of  a  deceased  relative  in  a  foreign 
country,  in  whose  family  she  had  never  lived  and  at  whose  home  she  had  been 
but  twice,  are  not  free  of  duty  under  the  provisions  of  paragraph  428. — 
T.  D.  36001   (G.  A.  7829). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Automobile. — An  automobile  assessed  for  duty  was  claimed  to  be  entitled 
to  free  admission  under  paragraph  520  or  500.  Protest  overruled. — Ab.  29667 
(T.  D.  32801). 

Buggy. — A  buggy  assessed  under  paragraph  215  was  claimed  to  be  entitled 
to  admission  free  of  duty  as  household  effects  (par.  520).  Protest  overruled. 
G.  A.  6946  (T.  D.  30162)  followed.— Ab.  29668  (T.  D.  32801). 

Cinematograph. — A  cinematograph  was  claimed  to  be  free  of  duty  under 
paragraph  520  relating  to  household  effects.  Protest  overruled. — Ab.  22837 
(T.  D.  30424). 

Household  Effects. — The  vases  and  ornaments  composed  of  decorated  earth- 
enware are  articles  suitable  for  museums  or  exhibition  purposes.  The  im- 
porter, a  native  of  Aleppo,,  Turkey,  brought  them  all  here  at  the  time  he  brought 
his  wife  and  family,  together  with  his  other  household  effects.  The  testimony 
brings  the  articles  within  the  purview  of  paragraph  520,  and  they  should  be 
admitted  free  of  duty.— Ab.  23392  (T.  D.  30045). 

Laces,  embroideries,  and  other  articles  shown  to  have  been  in  use  abroad 
by  the  importers  for  more  than  a  year  were  held  free  of  duty  under  paragraph 
520  as  household  effects.- Ab.  26386  (T.  D.  31832). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Person  From  a  Foreign  Country. — A  resident  of  the  United  States  travel- 
ing to  and  from  a  foreign  country,  and  not  remaining  there  more  than  a  few 
months  at  a  time,  is  not  a  "  person  from  a  foreign  country  "  within  the  meaning 
of  that  phrase  as  used  in  paragraph  504,  and  is  not  entitled  to  the  exemption 
from  duty  on  household  effects  provided  under  that  paragraph. — T.  D.  29428 
(G.  A.  6841). 

Automobiles  are  not  entitled  to  free  entry  under  the  provisions  of  para- 
graph 504.     U.  S.  V.  Grace  (T.  D.  29500).— Dept.  Order  (T.  D.  29491). 

Automobile. — In  construing  the  provision  in  paragraph  504,  for  "  books, 
libraries,  usual  and  reasonable  furniture,  and  similar  household  effects,"  held, 
(1)  that  the  insertion  of  "similar"  indicates  that  Congress  intended  to  do 
away  with  the  former  exemption  of  household  effects  generally  and  to  restrict 


952  DIGEST    OF   CUSTOMS   DECISIONS. 

the  provision  to  sudi  indinrty  as  the  "books,"  "furniture."  etc..  there  enumer- 
ated, and   (2)  that  auloiuolHies  arc  not  "similar"  to  such  articles,  and.  there- 
fore,  are  not  coveretl   by  said  parasraph.— U.   S.  v.   Grace    (C.  C.  A.).  T.   D. 
29500;  T.  1>.  2.s'.»r.s  (C.  C. )  and  Ai>.  142<;:{  (T.  D.  27S!)2)   reverse^!. 
Rcimported  Automobile — Ordinary  Hepairs. 

Household  Effects. — Automobiles  may  properly  be  classed  as  "  household 
effects  "  under  paragraph  504. 

Use  Abkoad  One  Year — Continuous  Use. — Paragraph  504  relating  to  house- 
hold effects  "  used  abroad  not  less  than  one  year,"  does  not  require  that  such 
use  shall  be  continuous.  If  the  u.se  has  been  for  several  different  periods 
aggregating  a  year,  the  conditions  of  the  law  are  satisfied. 

Okdinaky  Hkpaiks  Made  While  Abroad. — An  automobile  upon  which  merely 
ordinary  repairs  have  be«Mi  made  abroad,  simply  for  the  purpose  of  keeping  the 
machine  in  proper  condition  for  ordinary  use,  which  repairs  amounted  to  less 
than  5  per  cent  of  the  cost  of  the  machine,  and  did  not  substantially  affect  the 
identity  of  the  article  as  being  the  same  in  character  and  condition  as  when 
exported,  is  free  of  duty  under  paragraph  504  if  used  abroad  not  less  than  one 
year,  and  not  intended  for  any  other  person  or  persons,  nor  for  sale.  Hillhouse 
V.  U.  S.  (T.  D.  27831)  distinguished.— T.  D.  27967  (G.  A.  Go57). 

Writ  of  certiorari  denied  in  U.  S.  v.  J.  T.  B.  Hillhou.se  (suit  .37.51)  infra, 
involving  the  classification  of  an  automobile. — Dept.  Order  (T.  D.  28720). 

An  automobile  used  abroad  more  than  one  year  was  subjected  to  extensive 
repairs  shortly  before  importation.  Held,  that  so  much  of  the  machine  as  was 
a  new  manufacture  (new  parts,  reupholstering,  etc.)  was  dutiable,  but  that  the 
rest,  including  the  cost  of  overhauling,  oiling,  cleaning,  readjusting,  and  regu- 
lating, was  free  of  duty  under  paragraph  504  as  household  effects  used  abroad 
more  than  one  year. 

Held,  that  a  single  article  may  for  the  purposes  of  as.sessment  under  a  tariff 
act  be  constructively  separated  into  parts  subject  to  different  classifications. — 
Hillhouse  v.  U.  S.  (C.  C.  A.),  T.  D.  27831;  T.  D.  27003  (C.  C.)  and  (G.  A. 
5849)  T.  D.  25768  reversed. 

Furniture  for  House  of  III  Fame. — The  provision  in  paragraph  504  for 
"  usual  and  reasonable  furniture  and  similar  household  effects  of  persons  or 
families  from  foreign  countries,"  is  confined  to  such  articles  only  as  are  used 
by  the  owner  in  a  household  for  personal,  home,  or  hou.sehold  convenience;  and 
furniture  and  similar  articles  that  were  used  abroad  by  the  owner  as  furniture 
for  a  hou.se  of  ill  fame,  and  that  were  imported  for  a  like  use,  and  have  been  so 
used  since  importation,  are  not  within  the  exemption  allowed  by  said  provison. — 
T.  D.  30905  (G.  A.  7094). 

Renovated  Furniture. — The  merchandise  in  this  case  consists  of  certain 
household  furniture  asses.sed  under  paragraph  208  and  claimed  to  be  free  of 
duty  under  paragraph  504.  The  collector  states  that  the  furniture  in  question 
has  not  been  used  one  year  after  renovation,  which  according  to  the  invoice 
cost  1,420  marks.  The  protest  is  sustained  and  the  collector  directed  to  reliqui- 
date  the  entry  accordingly,  assessing  duty  upon  the  new  part  of  the  furniture 
at  the  value  mentioned  in  the  record  and  admitting  that  having  been  used  for 
more  than  one  year  free  of  duty.— Ab.  31065  (T.  D.  33106). 

Household  Effects. — Tariff  laws  of  1897.  1894,  and  previous  statutes  relative 
to  the  free  admission  of  household  effects,  and  the  decisions  of  the  Board  of 
United  States  General  Appraisers  and  the  courts  thereunder,  reviewed. 

Applying  the  latest  decision  of  the  circuit  court  of  appeals  of  the  second 
circuit  construing  paragraph  .504,  a  horse,  carriage,  cutter,  harness,  and  saddle 


FREE   LTST,  953 

are  not  entitled  to  free  entry  under  its  provisions.  U.  S.  v.  Grace  (166  Fed. 
Rep.,  748;  T.  D.  29500).— T.  D.  30162  (G.  A.  6946). 

Violin  a  Household  Eflfect.— An  old  violin,  in  actual  use  by  the  owner  abroad 
for  over  two  years,  held  free  of  duty  as  a  "  household  effect "  under  paragraph 
504,  but  not  under  paragraph  697,  as  a  "  personal  effect  "  similar  to  "  wearing 
apparel,  articles  of  personal  adornment,"  etc.,  and  other  articles  therein 
enumerated.— T.  D.  19529  (G.  A.  4192). 

Wines  and  Liquors.— The  use  of  the  word  "  similar "  in  paragraph  504 
limits  the  articles  that  may  be  admitted  free  of  duty  as  household  effects  to 
such  as  are  similar  to  books,  libraries,  and  furniture.  U.  S.  v.  Grace  (166 
Fed.  Rep.,  748;  T.  D.  29500). 

Wines  and  liquors  are  not  household  effects  "similar"  to  books,  libraries, 
and  furniture,  and  are  therefore  not  free  of  duty  under  paragraph  504. — T.  D. 
29711  (G.  A.  6898). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Professional  (Law)  Books. — The  fact  that  books  were  not  used  abroad  by 
the  owner  and  importer  for  a  period  of  at  least  one  year  excludes  them  from 
exemption  under  this  paragraph.  It  avails  nothing  how  long  they  may  have 
been  used  by  any  other  person.— T.  D.  16481  (G.  A.  3234). 

Horses  and  Carriages,  harness  and  saddlery,  held  to  be  household  effects. — 
T.  D.  16730  (G.  A.  3318). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bicycle. — Our  opinion  is  that  the  bicycle  in  question  does  not  come  within 
the  purview  of  paragraph  516  as  "  household  effects,"  as  claimed  by  the  pro- 
testant.— T.  D.  12648  (G.  A.  1297). 

Guns,  Personal,  Not  Household  Effects. — Guns  are  not  household  effects. — 
T.  D.  15315  (G.  A.  2749). 

Physician's  Horse  and  Carriage. — Household  effects  are  things  which  attach 
to,  or  directly  belong  to,  the  economy  of  the  family,  which  relate  to  family  life, 
to  the  home  and  domestic  management,  and  not  to  articles  which  belong  to  or 
are  associated  with  public  affairs  or  matters  of  a  business  nature,  or  connected 
with  the  professional  avocation  or  other  gainful  pursuit. — T.  D.  12001  (G.  A. 
914). 

Family  Carriage  Horses  used  as  such  abroad  are  free  as  household  effects. — 
Sandow  v.  U.  S.  (C.  C),  84  Fed.  Rep.,  146. 

Household  Effects. — Cooking  utensils  and  other  household  effects  belonging 
to  a  person  dying  abroad  may  be  brought  in  free  by  his  widow  and  children,  the 
possession  of  the  husband  inuring  to  the  benefit  of  his  wife  and  children.  If 
not  free  as  household  effects,  then  they  are  free  as  personal  effects. — T.  D. 
13369  (G.  A.  1749). 

Household  Effects  Not  in  Use  One  Year  Prior  to  Importation. — Silver 
knives,  forks,  and  spoons,  owned  by  the  family  of  the  importer  more  than  a 
century  and  presented  to  him  by  his  father  seven  years  ago,  but  left  with  the 
father,  and  not  used  by  the  owner  since  his  ownership,  are  not  free  as  house- 
hold effects.— T.  D.  15240  (G.  A.  2733). 

Tricycle. — A  tricycle  held  not  to  be  free  as  personal  effects,  the  invoice  show- 
ing that  it  was  purchased  less  than  one  year  prior  to  entry. — T.  D.  11971  (G.  A. 
884). 


954  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  STATUTES  I'RIOK  TO  THE  ACT  OF  1883. 

Carriage. — A  caiTiaf;e  in  use  abroad  for  a  year,  by  its  owner,  who  brought 
it  to  tliis  country  for  his  own  use  here,  and  not  for  another  person  nor  for  sale, 
is  household  effects  and  free. — Arthuc  v.  Morgan,  112  U.  S.,  495. 

421).   Borax,  crude  and  unmanufactured,  and  borate  of  lime,  soda,  and 
1913    oilier  borate   material,   crude   and    unmanufactured,   uot  otherwise   pro- 
vided for  in  this  section. 


1909 


11.  Borax,  2  cents  per  pound;  borates  of  lime,  soda,  or  other  borate 
nuiterial  not  otherwise  provided  for  in  this  section,  2  cents  per  pound. 

11.  Borax.  5  cents  per  pound  ;  borates  of  lime  or  soda,  or  other  borate 

material  not  otherwi.se  provided  for,  containing  more  than  36  per  centum 

1897    of  anhydrous  boracic  acid,  4  cents  per  pound;  borates  of  lime  or  soda, 

or  otlier  borate  material  not  otherwise  provided  for,  containing  uot  more 

than  3G  per  centum  of  anhydrous  boracic  acid,  3  cents  per  pound. 

10.  Borax,  crude,  or  borate  ot  soda,  2  cents  per  pound  ;  borate  of  lime, 
H  cents  per  pound.       *     *     *_ 


1894 
1890 
1883 


14.  Borax,   crude,   or  i)orate  of  soda,  or  borate  of  lime,  3  cents  per 

pound ;     *     *     *. 

43.  *     *     ♦     borate  of  lime,  3  cents  per  pound;  crude  borax,  3  cents 
per  i)ound. 

DECISIONS  UNDER  THE  ACT  OF  1909. 


Perborate  of  Sodium. — Under  neither  the  tariff  act  of  1897  nor  the  tariff 
act  of  1909  may  perborate  of  sodium  be  classed  as  borate  material.  It  is  the 
product  of  a  chemical  reaction,  is  a  chemical  compound,  and  dutiable  as  such 
under  paragraph  3  of  each  of  said  acts. — Morganstern  &  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  31949;  (G.  A.  Ab.  23840)  T.  D.  308G5  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Borate  Material.- — The  provision  in  paragraph  11  for  other  "  borate  ma- 
terial "  includes  only  borate  materials  found  in  nature  in  a  raw  condition,  such 
as  the  "  borates  of  lime  or  soda  "  enumerated  in  the  same  provision,  and  does  not 
include  borate  of  manganese,  or  bormangan,  a  manufactured  article  which  is 
made  from  manganese  and  borates  of  lime  or  soda,  which  is  held  to  fall  within 
the  provision  in  paragraph  3  for  chemical  compounds  and  salts. — Hempstead  v. 
Thomas  (C.  C.  A.),  T.  D.  25315;  123  Fed.  Rep.,  346  (C.  C.)  and  (G.  A.  5155) 
T.  D.  23768  reversed. 

Borax  Glass  is  properly  dutiable  as  "  borax,"  being  one  of  the  well-known  and 
recognized  species  or  kinds  of  that  article,  at  the  rate  of  5  cents  per  pound  under 
the  provisions  of  paragraph  11.— T.  D.  25149  (G.  A.  5621). 

---„         430.  Brass,  old  brass,  clippings  from  brass  or  Dutch  metal,  all  the 
f(jregoing,  lit  only  for  remanufacture. 

521.  Bra.ss,   old  brass,   clippings   from  brass  or  Dutch   metal,   all   the 
foregoing,  fit  only  for  remanufacture. 


1909 


1897         ^^^'  ^^'''^^^'   ^'^^  brass,  clippings  from  brass  or  Dutch  metal,   all   the 
foregoing,  fit  only  for  remanufacture. 

1.59.  Brass,  in  bars  or  pigs,  old  brass,  clippings  from  brass  or  Dutch 
1894    metal,  and  old  sheathing  or  yellow  metal,  fit  only  for  remanufacture.  10 
per  centum  ad  valorem. 

189.  Brass,  in  bars  or  pigs,  old  brass,  clippings  from  brass  or  Dutch 
1890    metal,  and  old  sheathing,  or  yellow  metal,  fit  only  for  remanufacture,  li 
cents  per  pound. 

1883         ^^^"  ^'■'^''^'  ^"  ^^^^  ^^  P'S^'  "'^'  hrass,  and  clippings  from  brass  or  Dutch 
metal,  IJ  cents  per  pound. 


PEEE   LIST.  955 

DECISIONS   UNDER   THE   ACT   OF   1909. 

Brass  Skimmings  or  Ashes  fit  only  for  remanut'acture,  assessed  under  para- 
graph 183,  were  held  entitled  to  free  entry  as  old  brass  (par.  521).  G.  A.  5180 
(T.  D.  23873)  and  Ab.  11806  (T.  D.  27445)  followed.— Ab.  33646  (T.  D.  33763). 

DECISIONS   UNDER   THE  ACT   OF   1897. 

Brass  Skimmings  is  a  variety  of  scrap  brass,  and,  being  fit  only  for  re- 
manufacture,  is  entitled  to  free  entry  under  paragraph  505.  Such  merchan- 
dise is  not  dutiable  under  paragraph  183  as  metal  unwrought. — T.  D.  23873 
(G.  A.  5180). 

Clippings  From  Dutch  Metal,  fit  only  for  remanufacture,  are  free  of  duty 
under  paragraph  505  and  are  not  dutiable  under  paragraph  193  as  manufac- 
tures of  metal.    Grempler  v.  U.  S.   (107  Fed.  Rep.,  687;  46  C.  C.  A.,  557). 

Local  appraisers  are  in  no  sense  classifying  officers,  their  recommendations 
to  collectors  as  to  the  character  of  goods  being  purely  advisory. — T.  D.  23471 
(G.  A.  5063). 

Skewings. — Scraps  of  Dutch  metal  leaf,  known  as  "  skewings,"  are  dutiable 
as  manufactures  of  metal,  and  not  under  paragraph  463  as  waste,  nor  free 
under  paragraph  505,  as  clippings  from  Dutch  metal. — T.  D.  20682  (G.  A. 
4353). 

1913  431.  Brazilian  pebble,  unwrought  or  unmanufactured. 

1909  522.  Brazilian  pebble,  unwrought  or  unmanufactured. 

1897  507.  Brazilian  pebble,  unwrought  or  unmanufactured. 

1894  418.  Brazilian  pebble,   unwrought  or  unmanufactured. 

1890  519.  Brazilian  pebble,  unwrought  or  unmanufactured. 

1883  665.  Brazil  pebbles  for  spectacles,  and  pebbles  for  si)ectacles  rough. 

DECISIONS   UNDER   THE   ACT   OF   1897. 

Brazilian  or  Scotch  Pebble. — Unground  and  unpolished  disks  or  slabs  of 
Brazilian  or  Scotch  pebble,  sawed  out  of  the  native  block,  with  the  edges 
chipped  or  rough,  are  exempt  from  duty  under  this  paragraph,  as  "  Brazilian 
pebble,  unwrought  or  unmanufactured,"  and  are  not  dutiable  as  "  lenses  of 
glass  or  pebble,  ground  and  polished,"  etc.,  under  paragraph  109. — T.  D.  23956 
(G.  A.  5197). 

1913  432.  Bristles,  crude,  not  sorted,  bunched,  or  prepared. 

1909  523.  Bristles,  crude,  not  sorted,  bunched,  or  prepared. 

1897  509.  Bristles,  crude,  not  sorted,  bunched,  or  prepared. 

1894  420.  Bristles,  crude,  not  sorted,  bunched,  or  prepared. 

1890  426.  Bristles,  10  cents  per  pound. 

1883  402.  Bristles,  15  cents  per  pound. 

DECISIONS   UNDER   THE   ACT   OF   1913. 

Bristles,  Crude,  in  Bundles,  assessed  under  paragraph  337  and  claimed 
to  be  free  under  paragraph  432.  They  are  not  bunched  within  the  meaning  of 
the  law.  They  are  dirty  and  irregular  in  shape  and  as  near  crude  as  bristles 
could  be  imported,  unless  they  be  thrown  loose  into  the  hold  of  a  vessel  for 
transportation.     The  protest  is  sustained. — Ab.  37886. 


956  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OP  1897. 

Bristles  in  Bundles. — Bristles  which  have  been  tied  iip  in  bundles,  with 
their  butt  ends  lyini,'  together,  being  thereby  put  into  a  state  of  partial  prepara- 
tion for  the  brush  maker,  are  not  free  of  duty  under  paragraph  509  as  '•  crude, 
not  sorted,  bunched,  or  prepared,"  but  are  dutiable  under  paragraph  411, 
relating  to  bristles  "bunched  or  prei>ared." — Pushee  v.  U.  S.  (C.  C),  T.  D. 
2S3S5;  (G.  A.  5483)  T.  D.  24797  aflinued. 

1913  433.   Bioinin. 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  4'_M.   I'.roiuine. 

1890  (Not  enumerated.) 

1883  GOG.  Bromine. 

1913  434.  Broom  corn. 

1909  '2'.V.i.  Broom  corn.  $3  per  ton. 

1897  510.   I'. room   corn. 

1894  422,  Broom  corn. 

1890  272.  Broom  corn,  $S  per  ton. 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Broom  Corn. — Decision  of  the  Board  of  United  States  General  Appraisers 
of  August  9,  1912,  Ah.  29505  (T.  D.  32760)  not  to  control  in  the  classification  of 
broom  corn,  whether  imported  in  bundles  or  not. — Dept.  Order  (T.  D.  32827). 

Pieces  of  broom  corn  about  4  feet  long,  tied  in  bundles,  assessed  as  non- 
enumerated  nuuiufactured  ai-ticles  under  paragraph  480,  held  free  of  duty  as 
"vegetable  substances,  crude  or  unmanufactured"  (par.  630).  G.  A.  5122 
(T.  D.  23GG5)   followed.— Ab.  29.105   (T.  D.  .32700). 

1913         435.   Buckwheat  and  buclcwlieat  Hour. 

234.  liuckwlieat,  15  cents  i)er  bushel  of  forty-eight  pounds;  buckwheat 
lloui',  25  i)er  centum  ad  valorem. 

1897  220.  I'.uckwheat,  15  cents  per  bushel  of  forty-eight  jwunds. 

1894  lOo.  I'.uckwheat,     *     *     *     20  per  centum  ad  valorem.     *     *     • 

1890  255.  I'.uckwheat,  15  cents  [ler  bushel  of  forty-eight  pounds. 

1883  (Nul  cnuineralcd.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Buckwheat  Grits  were  held  entitled  to  free  entry  under  paragraph  435  pro- 
viding for  bnckwhcat  and  buckwheat  flour,  rather  than  dutiable  as  a  nou- 
enumerated  maiiuradurcd  nrlicle. — Ab.  3S159. 

1913  436.  Bullion,  gold  or  silver. 

1909  524.  Bullion,  gold  or  silver. 

1897  511.  Bullion,   gold   or  silver. 

1894  -12;'..   r.iillinii,    i^dld   or   silver. 

1890  522.   r.iillion,   gold   or   silver. 

1883  GOG.   I'.ullion,  gold  and  silver. 


FREE   T.TST.  957 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Bar  of  Silver.— A  bar  of  silver  about  4^  by  1^  by   1^   inches,  held  to  be 
bullion.— T.  D.  12000  (G.  A.  913). 

1913  437.   Burgundy  pitch. 

1909  52.5.  Burgundy  pitch. 

1897  512.  Burgundy  pitch. 

1894  424.  Burgundy  pitch. 

1890  523.  Burgundy  pitch. 

1883  667.  Burgundy  pitch. 


1913        438.  Burrstones,  manufactured  or  bound  up  into  millstones. 

113.  Burrstones.    manufactured   or   bound   up   into   millstones,    15   per 
centum  ad  valorem. 

116.  Burrstones,    manufactured   or   hound   up    into   millstones,   15   per 
centum  ad  valorem. 


1909 


1897 


1894        638.  *     *     *:  Burrstoue     *     *     *     bound  up  into  millstones; 
1890 


126.  Burrstones   manufactured    or   bound    up   into   millstones,    15    per 
centum  ad  valorem. 


1883 


406.  Burrstones,    manufactured   or   bound    up    into   millstones,    20   per 
centum  ad  valorem. 

DECISIONS   UNDER  THE  ACT   OF   1897. 


Burrstones  in  a  rough-quarried  condition,  approximating  an  irregular  cir- 
cular form,  with  a  hole  drilled  in  the  center,  and  encircled  by  an  iron  band, 
are  free  of  duty  as  "  burrstones  in  blocks,  rough  or  unmanufa'ctured,"  under 
paragraph  671.  Cary  v.  Arthur  (not  reported)  followed;  In  re  Nairn  Linoleum 
Co.,  G.  A.  5194  (T.  D.  23949),  modified.— T.  D.  24325  (G.  A.  5312). 

Millstones  Not  Grindstones. — Burrstone  is  a  cellular  variety  of  quartz  from 
which  the  best  millstones  are  made,  and  is  differentiated  in  the  tariff  from 
sandstone,  freestone,  and  other  like  varieties  of  minerals.  Millstones  made  of 
sandstone  or  lava  are  therefore  not  burrstones  within  the  meaning  of  para- 
graph 116  or  671. 

Stones  which  have  been  hewn,  and  otherwise  partially  manufactiu'ed  so  as 
to  be  cut  in  a  circular  form,  with  an  eye  drilled  in  the  center,  designed  to  be 
converted  into  millstones  by  further  manufacture,  are  not  "  rough  or  unmanu- 
factured "  blocks  within  the  meaning  of  said  paragraph  671. 

The  so-called  Derby  Peak  millstones,  made  of  sandstone,  held  not  to  be 
dutiable  as  grindstones  under  paragraph  119.  In  re  The  Nairn  Linoleum  Co. 
(G.  A.  3614)  followed.— T.  D.  23949  (G.  A.  5194). 

1913  439.    Cadmium. 

1909  526.  Cadmium. 

1897  513.  Cadmium. 

1894  427.  Cadmium. 

1890  525.  Cadmium. 

1883  607.  Cadmium. 


440.  Calcium,  acetate  of,  brown  and  .gray,  and  chloride  of,  crude; 
calcium  carbide  and  calcium  nitrate. 


1913 

1909         (Not  enumerated.) 


958  DIGEST    OF   CUSTOMS   DECISIONS. 

1897  (Not  (MuiiuorMtod.) 

1894  (Not  oiuinierated.) 

1890  (Not  enunior.ited.) 

1883  (Not  cnuimT.ited.) 

DECISION   UNDER   THE   ACT   OF   1897. 

Calcium  Carbide,  :iii  iirticle  used  for  the  production  of  acotyline  gas.  is 
dutiable  as  a  clicniical  coiiipouud  and  not  as  a  nonenunierated  article. — T.  D. 
20555  (G.  A.  43:«). 

441.  Cash  registers,  linotype  and  all  typesetting  machines,  sewing 
machines,  typinvriters,  shoe  machinery,  cream  separators,  valued  at 
-.q-to  ""t  exceeding  $75,  sand-blast  machines,  sludge  machines,  and  tar  and 
oil  spreading  machines  used  in  the  construction  and  maintenance  of 
roads  and  in  improving  them  by  the  use  of  road  preservatives,  all  the 
foregoing  whether  imported  in  whole  or  in  parts,  including  repair  parts. 

197.  Cash  registers,  *  *  *^  linot.vpe  and  all  typesetting  machines, 
*  *  *,  sewing  machines,  typewriters,  *  *  *  30  per  centum  ad 
valorem  *  *  * :  Proritlcd,  however.  That  all  *  *  *  tar  and  oil 
1909  spreading  machines  used  in  the  construction  and  maintenance  of  roads 
and  in  improving  them  by  the  use  of  road  preservatives,  shall,  if  im- 
ported prior  to  .January  first,  nineteen  hundred  and  eleven,  be  admitted 
free  of  duty. 

1897  (.Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Knives  for  Leather-Cutting  Macliines. — Skiving  knives  of  metal  were 
claimed  entitled  to  free  entry  as  parts  of  shoe  machinery  (par.  441).  Protest 
overruled,  the  board  finding  the  knives  in  question  used  by  bookbinders  and 
manufacturers  of  leather  goods  generally,  as  well  as  by  shoemakers. — Ab.  36697 
(T.  D.  34S24). 

Power-Transmitting  Tables  for  Sewing  Machines. — Power-transmitting 
tables  composed  in  chief  value  of  metal  and  capable  of  operating  at  the  same 
time  from  5  to  20  sewing  machines  are  properly  dutiable  at  20  per  cent  ad 
valorem  under  paragraph  167  as  manufactures  of  metal  not  specially  provided 
for,  as  here  assesed,  rather  than  entitled  to  free  entry  under  the  provision  in 
paragraph  441  for  "  sewing  machines,  whether  imported  in  whole  or  in  parts." — 
T.  D.  35G44  (G.  A.  77G5). 

Skiving  Machines  and  Parts  Thereof. — Skiving  machines  and  parts  thereof, 
used  to  bevel  the  edges  of  pieces  of  leather  to  enable  them  to  be  fastened  to- 
gether without  increa.sing  at  the  joining  point  the  imiform  thickness  of  the 
assembled  pieces,  and  which  machines  have  been  primarily  designed  for,  and 
are  actually  used  to  a  very  large  extent  in,  the  manufacture  of  shoes,  are 
properly  entitled  to  free  entry  under  the  provisions  in  paragraph  441  for  "  shoe 
machinery  in  whole  or  in  parts,  including  repair  part.s." — T.  D.  35589  (G.  A. 
7752). 

Sludge  Machines. — The  terra  "sludge  machines"  in  paragraph  441,  should 
be  limited  to  machines  used  for  drying  sludge  emanating  from  sewage  and 
separating  the  particles  thereof. — Dept.  Order  (T.  D.  34211). 


FREE    LIST.  959 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bag-Sewing  Machine. — A  machine  used  for  sewing  together  burlaps  for 
bagging  held  dutiable  as  a  sewing  machine  under  paragraph  197,  rather  than 
under  paragraph  199,  as  assessed.  G.  A.  7225  (T.  D.  31623)  followed.— Ab. 
296S3   (T.  D.  32812). 

Book-SeAving  Machine. — A  hook-sewing  machine  classified  as  a  manufacture 
of  metal  under  paragraph  199.  was  held  dutiable  as  a  sewing  machine  (par. 
397).— Ab.  27179   (T.  D.  32031). 

Brosser  Overstitch  Machine  and  others  of  similar  type  not  dutiable  at  30 
per  cent  ad  valorem  as  sewing  machines  under  paragraph  197,  but  properly 
dutiable  under  paragraph  199  at  45  per  cent  ad  valorem. — Dept.  Order  (T.  D. 
30639). 

Embroidery  Attachments  on  Sewing  Machines. — Nothwithstanding  the 
fact  that  sewing  machines  may  be  equipped  with  attachments  so  as  to  render 
them  capable  of  executing  fancy  or  embroidery  work,  that  function,  neverthe- 
less, is  incidental  and  secondary,  and  in  no  way  affects  their  status  as  ordinary 
sewing  machines.  An  embroidery  machine,  however,  is  a  special  form  of  sewing 
machine,  primarily  constructed  and  designed  to  do  all  kinds  of  festooning  and 
embroidery  work.— T.  D.  34607  (G.  A.  7582). 

Glove  and  Straw  Sewing  Machines. — The  term  "  sewing  machines  "  covers 
the  various  styles  of  machines  used  to  make  a  .stitch  which  fastens  together 
fabrics  or  material  for  manufacturing  purpo.ses,  and  is  not  to  be  limited  to 
such  as  are  constructed  only  for  family  or  domestic  sewing  purposes.  Machines 
used  in  making  leather  gloves,  and  in  making  straw  hats,  stitching  leather  and 
straw  together,  as  the  case  may  be,  are  "  sewing  machines  "  under  paragraph 
197.— T.  D.  31623  (G.  A.  7225). 

Machines  for  sewing  Knitted  Goods.— In  G.  A.  7225  (T.  D.  31623)  the 
board  held  that  the  term  "  sewing  machines  "  covered  the  various  styles  of 
machines  and  was  not  to  be  limited  to  such  as  were  constructed  only  for  family 
or  domestic  se^^ing  purposes.  These  machines  come  fairly  within  that  ruling 
and  under  paragraph  197.- Ab.  26815   (T.  D.  31912). 

Sewing-Machlne  Heads. — Within  the  meaning  of  the  term  "  sewing  ma- 
chine "  as  laid  down  by  the  board  in  G.  A.  7225  (T.  D.  31623)  these  "sewing- 
machine  heads"  fall  under  paragraph  197.— Ab.  26613  (T.  D.  31866). 

SeAving-Machine  Parts. — The.se  eccentrics  for  sewing  machines  were  made 
of  cast  iron,  drilled,  reamed,  and  nickel  plated.  Paragraph  147  is  limited  to 
ca.stings  made  wholly  of  iron.  These  goods,  composed  of  cast  iron  and  nickel, 
are  strictly  within  the  terms  of  paragraph  199,  where  a  duty  of  45  per  cent 
ad  valorem  is  laid  on  articles  or  wares  partly  or  wholly  manufactured  not 
specially  provided  for  and  composed  wholly  or  in  part  of  metal. — U.  S.  v.  Dur- 
brow  &  Hearne  Manufacturing  Co.  (Ct.  Cust.  Appls.),  T.  D.  34940;  (G.  A.  Ab. 
35048)  T.  D.  34279  reversed. 

Two-Needle  Heberling  Machines. — Machines  classified  as  manufactures  of 
metal  under  paragraph  199  were  claimed  to  be  dutiable  as  sewing  machines 
(par.  197).    Protest  sustained.— Ab.  28283  (T.  D.  32455). 

Wire-Stitching  Machine. — A  wiring  apparatus  of  this  kind  is  not  such  a 
sewing  mechanism  as  would  fairly  fall  within  understood  meaning  of  the  term 
"  sewing  machine."— Ab.  28141   (T.  D.  32396). 

1913         442.  Castor  or  castoreum. 
1909         .528.  Castor  or  castoreum. 
1897         516.  Castor  or  castoreum. 


960  DIGEST   OF   CUSTOMS  DECISIONS. 

1894  430.  Castor  or  castoreuin. 

1890  52S.  Ciustor  or  castoreura. 

1883  670.  Castor  or  castoreura. 

1913  443.  CatRiit,  whip  gut,  or  worm  jriit,  unmanufactured. 

1909  529.  Catgut,  whip  gut,  or  worm  gut,  unmanufactured. 

1897  517.  Catgut,  whip  gut,  or  worm  gut,  unmanufactured. 


1894 
1890 


431.  Catgut,  whip  gut,  or  worm  gut,  unmanufactured,  or  not  further 
iiiainifactured  than  in  strings  or  cords. 

529.  Catgut,  whip  gut,  or  worm  gut,  unmanufactured,  or  not  further 
manufactured  than  in  strings  or  cords. 


„„„f      (i72.  Catgut  or  whip  gut,  unmanufactured. 

\      714.  Gut,  and  worm  gut,     *     *     *     unmanufactured. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Catgut  was  found  to  be  in  bundles  cut  to  certain  lengths,  and  that  it  has 
to  be  treated  and  further  manufactured  before  it  is  salable  as  strings  for 
musical  instruments.  It  was  held  entitled  to  free  entry  as  catgut,  unmanufac- 
tured, under  paragraph  443.  U.  S.  v.  Steeb  (6  Ct.  Cust.  Appls.,  — ;  T.  D. 
35503)    followed.— Ab.  3S791. 

Catgut  suitable  for  lacing  tennis  rackets,  classified  as  a  manufacture  of  cat- 
gut under  paragraph  366,  was  held  free  of  duty  as  catgut,  unmanufactured  (par. 
443).  G.  A.  7634  (T.  D.  34907),  affirmed  in  T.  D.  35275,  infra,  followed.— Ab. 
36963  (T.  D.  34969). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Colored  Catgut  for  Tennis  Rackets. — The  coloring  here  is  not  a  process 
occurring  after  the  manufacture  of  the  catgut,  but  ponding  the  manufacture. 
Whatever  the  object  of  the  coloring,  the  articles  are  manufactured  in  precisely 
the  same  form  as  the  white  article,  and  the  colored  article  is  not  a  manu- 
facture of  catgut. 

Paragraph  529  of  the  free  list  provides  for  "  catgut,  whip  gut,  or  worm  gut, 
unmanufactured."  The  terms  "  catgut  "  and  "  whip  gut  "  are  often  used  inter- 
changeably. Whip  gut  or  whipcord  is  the  result  of  the  process  of  the  manu- 
facture of  gut  into  a  twisted  article,  which  clearly  falls  within  paragraph  509. 

The  fact  that  whip  gut,  the  result  of  such  manufacture,  is  of  a  length  suit- 
able for  use  in  the  manufacture  of  tennis  rackets,  does  not  remove  it  from  the 
free  list  provision,  as  the  record  discloses  that  this  is  the  length  in  which 
whipcord  .so  manufactured  is  produced  in  the  first  instance. — U.  S.  v.  American 
Express  Co.  (Ct.  Cu.st.  Appls.),  T.  D.  35275;   (G.  A.  7634)  T.  D.  .34907  aflirmed. 

The  merchandise  is  in  a  condition  with  regard  to  quality  and  finish  which 
indicates  that  It  is  commercially  unfit  for  use  as  strings  for  musical  instru- 
ments, and  the  testimony  shows  that  these  strings  were  designed  for  use  as 
surgical  ligatures,  and  that  their  sole  practical  employment  is  as  ligatures. 
They  are  thereby  distinguished  from  the  catgut  strings  in  G.  A.  72,50  (T.  D. 
31785),  and  are  catgut  in  a  crude  condition,  similar  to  that  in  the  ca.se  of  Davies, 
Turner  &  Co.  r.  U.  S.  (115  Fed.  Reji.,  232).— Ab.  2G229  (T.  D.  31804). 

The  testimony  shows  that  the  strings  in  issue  are  not  of  uniform  gauge,  and 
that  the  surfaces  thereof  are  rough,  requiring  a  material  expenditure  of  labor 
thereon  before  the  articles  appear  in  trade  as  strings  for  musical  instruments, 
and  that  they  are  in  the  crudest  condition  in  which  catgut  is  imported. — Ab. 
26260  (T.  D.  31813). 


•      FREE    LIST.  961 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Tennis  Gut,  a  nmniifactiired  article  which  is  used  to  make  strings  for  tennis 
rackets,  found  to  be  connnercially  known  as  catgut  and,  being  in  the  crudest 
form  in  whicli  catgut  is  dealt  in  in  the  trade,  held  to  be  free  of  duty  as  "  catgut 
unmanufactured,"  and  not  dutiable  as  a  manufacture  of  catgut  by  similitude 
thereto  nor  as  an  unenumerated  manufactured  article.  Davies,  Turner  &  Co.  v. 
U.  S.  (115  Fed.  Rep.,  232)  cited;  G.  A.  5207  (T.  D.  23995)  overruled.— T.  D. 
25940   (G.  A.  5887). 

Catgut  Rope. — This  article  differs  in  form  from  the  tennis  gut  strings  held 
to  be  entitled  to  free  entry  as  catgut  unmanufactured  in  G.  A.  5887  (T.  D. 
25940),  it  being  conjposed  of  strands  of  catgut  twisted  together  in  the  form  of 
rope. 

Witnesses  stated  that  they  did  not  handle  catgut  in  a  cruder  condition  than 
the  merchandise  under  consideration,  and  that  it  was  known  in  their  trade 
under  the  names  of  "  catgut,"  "  catgut  core,"  or  "  gut  core."  On  this  evidence 
the  importers  are  entitled  to  free  entry  under  paragraph  517. — Ab.  20253  (T.  D. 
29449 i. 

Worm  Gut  and  Catgut. — Worm  gut  in  the  form  of  strands  and  catgut 
strings  or  cords,  designed  to  be  made  into  articles  of  fishing  tackle  or  prepared 
for  surgical  use  by  sterilization,  etc.,  being  the  crudest  forms  of  commercial 
worm  gut  and  catgut,  are  exempt  from  duty  as  catgut  or  worm  gut  unmanufac- 
tured under  paragraph  517  and  are  not  dutiable  as  manufactures  of  catgut  or 
worm  gut,  at  25  per  cent  ad  valorem,  under  paragraph  448.  Davies  v.  U,  S. 
(115  Fed.  Rep.,  232),  followed.— T.  D.  23699  (G.  A.  5132). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Racquet  Gut  Strings  are  dutiable  as  gut  strings  and  not  free  as  gut  manu- 
factured or  unmanufactured.— T.  D.  10397  (G.  A.  88). 

1913         444.  Cement,  Roman,  Portland,  and  other  hydraulic. 

86.  Roman,   Portland,  and  other  hydraulic  cement,   in  barrels,  sacks, 
1909     or  other  packages,  8  cents  per  one  hundred  pounds,  including  weight  of 
barrel  or  package ;  in  bulk,  7  cents  per  one  hundred  pounds ;     *     *     *. 

89.  Roman,   Portland,   and  other  hydraulic  cement,   in  barrels,   sacks, 

1897     or  other  packages,   8  cents  per  one  hundred  pounds,   including  weight 

of  barrel  or  package ;  in  bulk,  7  cents  per  one  hundred  pounds ;  ^  *     *     *. 

79.  Roman,  Portland,   and  other  hydraulic  cement,  in  barrels,   sacks, 

1894    or  other  packages,  8  cents  per  one  hundred   pounds,   including  weight 

of  barrel  or  package ;  in  bulk,  7  cents  per  one  hundred  pounds ;     *     :f     *_ 

95.  Roman,   Portland,  and  other  hydraulic  cement,   in  barrels,  sacks, 

1890     or  other  packages,   8  cents  per  one  hundred   pounds,   including  weight 

of  barrel  or  package ;  in  bulk,  7  cents  per  one  hundred  pounds ;     *     ■'     *. 

1883         44.  Cement,  Roman,  Portland,     *     *     *     20  per  centum  ad  valorem. 

1913  445.  Cerium,  cerite,  or  cerium  ore. 

1909  530.  Cerium,  cerite,  or  cerium  ore. 

1897  518.  Cerium. 

1894  432.  Cerium. 

1890  530.  Cerium. 

1883  609.  Cerium. 

60690°— 18— VOL  1 61 


962  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cerium   ore  exeiiii)t   from   duty    as   crude   iniiu-ral    under  paragraph   614. — 
T.  D.  Ii0li45   (O.  A.  4301). 

4  4({.  Chalk,    crude,    not    jrround,    bolted,    precipitated,    or    otherwise 

manufactured. 

531.  Chalk,  crude,  not  ground,  bolted,  precipitated,  or  otJierwise  ninnu- 
*^*'®    factured. 

1897  519.  Chalk,  crude,  not  ground,  precipitate^l,  or  otinrwi.se  manufactured. 

1894  433.  Chalk,  unmanufactured. 

1890  531.  Chalk,  unmanufactured. 

1883  Oil.  Chalk,     •     *     •     unmanufactured. 

1913         44  7.  Charcoal,  blood  char,  bone  char,  or  bone  black,  not  siiitable  for 
use  as  a  pigment. 

10.  Charcoal  in  any  form,  not  .specially  provided  for  in  this  Act ;  bone 
1909     char,   suitable  for   use   in   decolorizing  sugars,    an<l   blood   char,   20   yter 
centum  ad  valorem. 

1R97         ^^'  ^^"^  char,  suitable  for  use  in  decolorizing  sugars,  20  \}or  centum 
ad  valorem. 

9.  *     *     *     Bone  char,  suitable  for  use  iu  decolorizing  sugars,  20  per 
1894  {  centum  arl  valorem. 
434.  Charcoal. 

13.  Bone  char,  suitable  for  use  in  decolorizing  sugars,  25  per  centum 
1890  {  ad  valorem. 

532.  Charcoal. 

88.  *     *     *     Bone  char,  25  per  centum  ad  valorem. 
1883^      525.  Charcoal. 


DECISIONS  UNDER  THE  ACT  OF  1913. 

Animal  Black  and  so-called  decolorizing  carbon,  classifietl  as  black  pigment 
under  paragraph  63,  were  claimed  free  of  duty  as  charcoal  or  bone  black  (par. 
447).  Protest  sustained  as  to  the  ground  charred  bone  or  animal  black,  but 
overruled  as  to  the  decolorizing  carbon  found  to  have  passed  beyond  the  stage 
of  charcoal,  and  held  dutiable  as  a  noneninnerated  manufactured  article. — Ab. 
37560. 

Bone  Charcoal. — Merchandise  invoiced  as  charcoal  and  classified  as  pigment 
under  paragraph  63  was  claimed  entitled  to  free  entry  under  paragraph  447, 
covering  charcoal,  bone  black,  etc.  Protest  sustain(>d.  Ab.  37719  noted. — Ab. 
38113. 

Bone  Black  Not  I*ignient. — Black  madt^  from  hone,  ivory,  or  vegetable  sub- 
stances classified  as  pigment  under  paragrapli  53,  used  for  decolorizing  pur- 
poses, was  held  free  of  duty  as  "  bone  black,  not  suitable  for  use  as  a  pigment  " 
(par.  447).— Ab.  37347. 

Bone  black  not  suitable  for  use  as  a  pigment  in  its  ccmdition  as  imported 
entitled  to  admi.ssion  free  of  duty  under  paragraph  447. — Dept.  Order  (T.  D. 
34344). 

Charcoal  for  Censers,  which  upon  examination  is  shown  to  be  a  mixture  of 
charcoal  and  certain  gummy  mucilaginous  substances  and  which  the  testimony 
does  not  show  is  not  suitable  for  use  as  a  pigment,  is  not  classifiable  under 
paragraph  447. 


FREE   LIST.  963 

Where  it  is  intended  to  extend  the  meaning  of  descriptive  words  in  a  tariff 
law  to  articles  not  coming  exactly  under  the  specific  designation  by  testimony 
that  such  articles  are  commercially  known  by  the  terms  used  in  the  tarilT  law 
at  the  time  of  its  passage,  the  testimony  must  show  that  the  articles  are  uni- 
formly and  generally  so  known  in  the  commerce  of  the  entire  country. — T.  D, 
35917  (G.  A.  7822). 

Powdered  Charcoal,  classified  as  black  pigment  under  paragraph  53,  and 
claimed  free  of  duty  under  paragraphs  423  and  447,  was  found  to  be  a  non- 
enumerated  manufactured  article  and  held  dutiable  accordingly  under  para- 
graph 3S5.     Ah.  37560  followed.— Ab.  38112. 

Burnt  Refuse  Pieces  of  Ivory,  classified  as  black  pigment  under  paragraph 
53,  which  must  be  subjected  to  the  following  processes  subsequent  to  importa- 
tion—  (1)  graded  as  to  colors;  (2)  foreign  substances,  such  as  nails  and  pieces 
of  iron,  removed;  (3)  crushed  to  smaller  sizes;  (4)  ground  from  five  to  eight 
times  in  a  powerful  mill ;  and  (5)  powdered  or  pulverized — were  held  entitled 
to  free  entry  under  paragraph  447.  U.  S.  v.  Citroen  (223  U.  S.,  407;  T.  D. 
32298),  U.  S.  r.  Irwin  (78  Fed.,  799),  and  Worthington  v.  Robbins  (139  U.  S., 
S37)  cited.— Ab.  37719. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Blood  Char  is  dutiable  at  20  per  cent  ad  valorem  under  paragraph  10  or 
section  6,  and  not  under  paragraph  97  at  35  per  cent  ad  valorem.  G.  A.  6076 
(T.  D.  26508)  and  U.  S.  v.  Lueders  (T.  D.  27494)  cited.— T.  D.  27609  (G.  A. 
6439). 

Blood  char  is  not  dutiable  as  an  article  composed  of  carbon  imder  paragraph 
97,  but  either  as  bone  char  by  similitude  under  paragraph  10  or  as  an  un- 
enumerated  manufactured  article  under  section  6. — U.  S.  v.  Lueders  (C.  C. ), 
T.  D.  27494 ;  G.  A.  Ab.  7615  affirmed. 

Wood  Charcoal  produced  by  a  burning  process  by  which  every  characteristic 
of  wood  is  eliminated  is  not  a  manufacture  of  wood,  but  a  nonenumerated 
manufactured  article,  dutiable  at  20  per  cent  ad  valorem,  under  the  pro- 
visions of  section  6.— T.  D.  27610  (G.  A.  6440). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Refuse  Bone  Black,  an  animal  carbon  fit  only  for  fertilizing  purposes,  is 
free  and  not  dutiable  as  a  nonenumerated  manufactured  article. — T.  D.  14700 
(G.  A.  2422). 

Animal  Charcoal  accumulated  in  the  process  of  extracting  prussiate  of 
potash  from  leather,  hoofs,  and  horns  of  animals  is  a  nonenumerated  article. — 
T.  D.  13359  (G.  A.  1739). 

Charcoal  Fillers  for  Japanese  Hand  Warmers  are  nonenumerated  articles 
and  not  free  under  paragraph  532  as  charcoal. — T.  D.  15330   (G.  A.  2764). 

DECISION  UNDER  THE  ACT  OF  1883. 

Bone  Black  made  by  subjecting  bones,  after  being  steamed  and  cleaned,  to 
destructive  distillation  by  heat  in  close  vessels  until  all  is  expelled  but  the 
carbon,  and  then  crushing  that  and  assorting  the  pieces  into  proper  sizes  for 
clarifying  sugar,  is  not  free. — Harrison  v.  Merritt,  23  Fed.  Rep.,  653. 

DECISIONS  UNDER   STATUTES  PRIOR  TO  THE  ACT   OF  1883. 

Bone  Black. — Bone  black  imported  for  use  in  decolorizing  sugar,  in  the 
process  of  manufacturing  it,  made  by  subjecting  bones,  after  they  were  steamed 


964  DIGEST   OF   CUSTOMS   DECISIONS. 

and  cleaned,  to  destructive  distillation  by  heat  in  close  vessels  until  every- 
iliiug  but  the  organic  matter  was  expelled,  and  then  crushing  the  residuum 
and  assorting  the  pieces  into  proper  sizes,  was  dutiable  at  25  per  cent  as 
"  black  of  bone,"  and  was  not  exempt  as  bones  burned  or  calcined  under  R.  S., 
2505,  nor  subject  to  a  duty  of  35  per  cent  as  manufactures  of  bone. — Harrison 
I'   Merritt,  115  U.  S.,  577. 

Bone  black  is  dutiable  at  25  per  cent  and  is  not  free  as  "  bones,  crude  and 
not  manufactured,  burned,  calcined,  ground,  or  steamed." — Peters  v.  Robertson, 
20  Fell.  Rep.,  SIS. 

1913  448.    Chromate  of  iron  or  chromic  ore. 

1909  532.  Chromate  of  iron  or  chromic  ore. 

1897  520.  Chromate  of  iron  or  chromic  ore. 

1894  438.  Chromate  of  iron  or  chromic  ore. 

1890  132.  Chromate  of  iron  or  chromic  ore,  15  per  centum  ad  valorem. 

1883  214.  Chromate  of  iron  or  chromic  ore,  15  per  centum  ad  valorem. 

1913  44  9.    Chromium,  hydroxid  of,  crude. 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Hydroxide  of  Chrome,  as  here  imported,  in  the  state  of  its  first  production, 
unrefined  and  unfit  for  use  for  dyeing  or  tanning  without  being  subjected  to 
refining  processes,  was  not  dutiable  as  a  chemical  compound  under  either  the 
tariff  act  of  1S97  or  that  of  1909,  but  under  each  act  was  free  of  duty  as  an 
article  in  a  crude  state  used  in  dyeing  or  tanning  not  specially  provided  for. — 
U.  S.  V.  Continental  Color  &  Chemical  Co.  (Ct.  Cu.st.  Appls.),  T.  D.  31679; 
(G.  A.  7132)  T.  D.  31102  affirmed. 

450.  Common  blue  clay  and  Gross-Almerode  glass-pot  clay,   in  ca.ses 
1913     or  casks,  suitable  for  the  manufacture  of  crucibles  and  glass  melting  pots 
or  tank  blocks. 

534.  Clay :   Common  blue  clay   and  CJross-Almerode  glass-pot  clay,    in 
1909    cases  or  casks  suitable  for  the  manufacture  of  crucibles  and  glass  melting 
pots  or  tank  blocks. 

522.  Clay  :  Common  blue  clay  in  casks  suitable  for  the  manufacture  of 
crucible-s. 


1897 
1894 


439.  Clay :  Conunon  blue  clay  in  casks  suitable  for  the  manufacture  of 
crucibles. 


535.  Clay :  Common  blue  clay  in  casks  suitable  for  the  manufacture  of 
crucibles. 


1890 

1883         (Not  enumerated.) 

DECISION  UNDER  THE  ACT  OF  1913. 

Unwrought  Clay,  the  chief  use  of  which  at  the  time  of  the  passage  of  the 
tariff  act  of  October  3,  1913.  was  for  other  than  the  manufacture  of  crucibles,  is 
dutiable  at  the  rate  of  .50  cents  per  ton  as  unwrought  clay  under  paragraph  76, 
rather  than  free  of  duty  as  common  blue  clay  suitable  for  use  in  the  manufac- 
ture of  crucibles  under  paragraph  450. — Dept.  Order  (T.  D.  36270). 


FREE    LTST. 


965 


DECISIONS  UNDER  THE  ACT  OF  1897. 

Blue  Clay  in  Cases. — Presumably  the  duty  was  assessed  because  of  the  fact 
that  the  clay  was  packed  in  cases,  while  the  law  specifically  provides  only  for 
free  entry  of  clay  in  casks.  In  Ab.  16698  (T.  D.  28406)  the  board  held  that 
crucible  clay,  common  blue  clay,  of  this  character  was  entitled  to  free  entry 
without  regard  to  whether  it  was  packed  in  casks  or  cases. — Ab.  20110  (T.  D. 
29429). 

Clay  in  Sacks. — These  goods  were  imported  in  sacks,  but  the  style  of  the 
receptacle  should  not  vary  the  classification  of  the  commodity. — Ab.  20299 
(T.  D.  29449). 

451.  Coal,  anthracite,  bituminous,  culm,  slack,  and  shale;  coke;  com- 
1913    positions  used  for  fuel  in  which  coal  or  coal  dust  is  the  component  ma- 
terial of  chief  value,  whether  in  briquets  or  other  form. 

428.  Coal,  bituminous,  and  shale,  45  cents  per  ton  of  twenty-eight 
bushels,  eighty  pounds  to  the  bushel ;  coal  slack  or  culm,  such  as  will 
pass  through  a  half-inch  screen,  15  cents  per  ton  of  twenty-eight  bushels, 
eighty  pounds  to  the  bushel :  Provided,  That  the  rate  of  15  cents  per  ton 
herein  designated  for  "  coal  slack  or  culm  "  shall  be  held  to  apply  to  im- 
portations of  coal  slack  or  culm  produced  and  screened  in  the  ordinary 
way,  as  such,  and  so  shipped  from  the  mine ;  coke,  20  per  centum  ad 
valorem ;  compositions  used  for  fuel  in  which  coal  or  coal  dust  is  the 
component  material  of  chief  value,  whether  in  briquettes  or  other  form, 
1909  \  20  per  centum  ad  valorem :  Provided  further.  That  on  all  coal  imported 
into  the  United  States,  which  is  afterwards  used  for  fuel  on  board  ves- 
sels propelled  by  steam  and  engaged  in  trade  with  foreign  countries,  or 
in  trade  between  the  Atlantic  and  Pacific  ports  of  the  United  States, 
and  which  are  registered  under  the  laws  of  the  United  States,  a  draw- 
back shall  be  allowed  equal  to  the  duty  imposed  by  law  upon  such  coal, 
and  shall  be  paid  under  such  regulations  as  the  Secretary  of  the  Treasury 
shall  prescribe. 

535.  Coal,  anthracite,  and  coal  stores  of  American  vessels,  but  none 
shall  be  unloaded.     (Free.) 

41.5.  Coal,  bituminous,  and  all  coals  containing  less  than  92  per  centum 
of  fixed  carbon,  and  shale,  67  cents  per  ton  of  twenty-eight  bushels, 
eighty  pounds  to  the  bushel ;  coal  slack  or  culm,  such  as  will  pass  through 
a  half-inch  screen,  15  cents  per  ton  of  twenty-eight  bushels,  eighty  pounds 
to  the  bushel :  Provided,  That  on  all  coal  imported  into  the  United  States, 
which  is  afterwards  used  for  fuel  on  board  vessels  propelled  by  steam 
and  engaged  in  trade  with  foreign  countries,  or  in  trade  between  the 
Atlantic  and  Pacific  ports  of  the  United  States,  and  which  are  registered 
under  the  laws  of  the  United  States,  a  drawback  shall  be  allowed  equal 
to  the  duty  imposed  by  law  upon  such  coal,  and  shall  be  paid  under  such 
regulations  as  the  Secretary  of  the  Treasury  shall  prescribe ;  coke,  20 
per  centum  ad  valorem. 

[Coal  act  of  .January   15,   1903    (32   Stat.,   773).] 

*  *  *  That  the  Secretary  of  the  Treasury  be,  and  he  is  hereby, 
authorized  and  required  to  make  full  rebate  of  duties  imposed  by  law  on 
all  coal  of  every  form  and  description  imported  into  the  United  States 
from  foreign  countries  for  the  period  of  one  year  from  and  after  the 
passage  of  this  Act.  That  the  provisions  of  paragraph  four  hundred  and 
fifteen  of  the  tariff  Act  of  July  twenty-fourth,  eighteen  hundred  and 
ninety-seven,  shall  not  hereafter  be  construed  to  authorize  the  imposition 
of  any  duty  upon  anthracite  coal. 

523.  Coal,  anthracite,  not  specially  provided  for  in  this  Act.  and  coal 
Istores  of  American  vessels,  but  none  shall  be  unloaded.     (Free.) 

318^.  Coal,  bituminous,  and  shale,  40  cents  per  ton ;  coal  slack  or  culm, 
such  as  will  pass  through  a  half-inch  screen,  15  cents  per  ton. 
1894  <(      318i.  Coke,  15  per  centum  ad  valorem. 

441.  Coal,  anthracite,  and  coal  stores  of  American  vessels,  but  none 
shall  be  unloaded.     (Free.) 


1897 


1890 


1883 


966  DIGEST   OF   CUSTOMS  DECISIONS. 

432.  Toal,  bitumiiKHis.  and  slialc,  T.l  cents  jut  tf)n  of  twenty-eight 
bushels,  eifility  pounds  to  tlie  Itusliel  ;  coal  slack  or  culm,  such  as  will 
|iass  ihi-oujch  a  half-inch  screen,  30  cents  per  ton  of  twenty-eight  bushels, 
eiglity   pounds  to  the  hushel. 

433.  Coke,   "-'O  per  centum  ad   valorem. 
530.  Coal,   anthracite. 
537.  Coal  stores  of  American  vessels ;  but  none  shall  be  unloaded. 

417.  Coal,  bituminous,  and  shale.  75  cents  per  ton  of  twenty-eight 
bushels,  «'ighty  pounds  to  the  bushel.  A  drawback  of  75  cents  per  ton 
shall  be  allowed  on  all  bituminous  coal  imp(  rted  into  the  United  States 
which  is  afterwards  used  for  fuel  on  board  of  vessels  propelled  by  steam 
which  are  engaged  in  the  coasting  trade  of  the  United  States,  or  in  the 
trade  with  foreign  countries,  to  be  allowed  and  ]>aid  under  such  regu- 
lations as  the  Secretary  of  the  Treasury  shall  prescribe. 

418.  Coke,  20  per  centum  ad  valorem. 
G73.  (,V)fil,  anthracite. 
G74.  Coal  stores  of  American  vessels,  but  none  shall  be  unloaded. 

DECISIONS  UNDER  THE  ACT  OF  1909. 
Coal  Washed  After  Reino;  Mined. — Coal  which,  after  being  mined,  has  been 
wa.shed  iu  water  by  the  u.se  of  machinery  or  otherwi.se  prior  to  exportation,  so 
as  to  remove  the  dirt,  duff,  fine  coal,  or  other  impurities  of  like  kind,  is  dutiable 
at  45  cents  per  ton  under  paragraph  428,  and  not  at  15  cents  per  ton  as  coal 
slack  or  culm  such  as  will  pass  through  a  half-inch  screen.  The  process  of 
washing  changes  its  weight  and  commercial  character  so  as  to  remove  it  from 
the  category  of  "  coal  .slack  or  culm  produced  and  screened  in  the  ordinary  way, 
as  such,  and  .so  shipped  from  the  mine."— T.  D.  30907  (G.  A.  7096). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Briquettes  held  dutiable  as  an  unenumerated  manufactured  article  under 
section  0,  and  not  under  paragraph  415,  relating  to  "coal  slack  or  culm,  such 
as  will  pass  through  a  half-inch  screen." — Ab.  18067  (T.  D.  28741). 

Bituminous  coal-dust  screenings,  mixed  with  a  small  percentage  of  coal-tar 
pitch  and  pressed  into  molds  so  as  to  form  small  bricks  or  briquettes,  so  as  to 
facilitate  transportation  and  to  make  it  suitable  for  burning  in  grates,  imported 
December  14,  1903,  Held  to  be  free  of  duty  under  the  act  of  January  15,  1903 
(32  Stat.  L.,  773;  T.  D.  24164).  as  within  the  provision  for  "all  coal  of  every 
form  and  description,"  and  not  dutiable  at  20  per  cent  ad  valorem  under  section 
6,  tariff  act  of  1897,  as  a  nonenumerated  manufactured  article. — T.  D.  26542 
(G.  A.  6087). 
Anthracite  Coal. 

Percentage  of  Fixed  Carbon. — In  construing  the  provision  in  paragraph  415 
for  "  all  coals  containing  less  than  92  per  cent  of  fixed  carbon,"  Held  that,  in 
view  of  past  decisions  on  the  subject  in  which  it  was  held  that  anthracite  coal 
contains  less  than  92  per  cent  of  fixed  carbon,  the  contrary  would  not  be  held 
on  conflicting  evidence. 

Coat.  Act — Retkoactive  Statttte. — Construing  the  provision  in  section  2  of 
the  coal  act  of  January  1.5,  1903  (32  Stat.,  773;  T.  D.  24164).  that  the  tariff 
act  of  1897  "shall  not  hereafter  be  construed  to  authorize  the  imposition  of  any 
duty  upon  anthracite  coal,"  Held  that  the  term  "  hereafter  "  was  not  intended 
to  have  a  retroactive  effect  and  did  not  apply  to  importations  made  sevenil 
months  before  the  date  of  that  act.— Perkins  v.  U.  S.  (C.  C),  T.  D.  30842; 
Ab.  492  (T.  D.  2.5067)  afiirmed. 

Welsh  anthracite  coal  containing  between  90  and  92  per  cent  of  fixed  carbon 
is  free  of  duty  under  section  2,  act  of  January  15,  1903  (32  Stat..  773;  T.  D. 
24164),  providing  that  after  .said  date  paragraph  415.  tariff  act  of  1897,  should 
not  "be  construed  to  authorize  the  imposition  of  any  duty  upon  anthracite 
coal."— T.  D.  29800  (G.  A.  6912). 


FREE   LIST.  967 

When  a  Statute  Takes  Effect. — When  no  other  time  is  prescribed,  acts  of 
Congress  take  effect  from  their  date.     Lapeyre  v.  U.  S.   (17  Wall.,  198). 

Coal  which  was  not  imported  into  the  port  of  San  Francisco  until  January 
36,  1904,  arrived  too  late  to  be  admitted  free  of  duty  under  the  act  of  January 
35,  1903  (32  Stat,  773),  providing  for  the  free  entry  of  coal  "for  the  period 
of  one  year  from  and  after  the  passage  "  of  the  act.  In  re  Allan,  G.  A.  5678 
(T.  D.  25292).— T.  D.  25568  (G.  A.  5786). 

The  act  of  January  15,  1903,  providing  for  the  free  importation  of  coal  for  a 
period  of  one  year  from  and  after  its  passage,  took  effect  on  the  day  of  its 
approval  by  the  President,  and  expired  on  January  14,  1904. 

Coal  which  did  not  reach  a  port  of  entry  till  January  15,  1904,  was  not  en- 
titled to  the  benefits  of  said  act. 

It  is  a  general  rule  that  where  a  computation  is  to  be  made  from  an  act  done 
the  day  on  which  the  act  was  done  is  to  be  include*!.  Arnold  v.  U.  S.  (9 
Cranch,  120).— T.  D.  2.5292  (G.  A.  5678). 

Coal  imported  and  entered  before  the  passage  of  the  act  of  January  15,  1903 
(32  Stat.,  773),  is  dutiable  under  paragraph  415,  tariff  act  of  July  24,  1897,  and 
is  not  free  by  virtue  of  said  act  of  1903  merely  because  some  of  the  coal  was 
not  discharged  from  the  importing  vessel  until  after  that  date.  That  act  re- 
lated to  future  importations  only,  and  had  no  retrospective  operation. — T.  D. 
24941   (G.  A.  5555). 

Anthracite  coal  testing  below  92  per  cent  fixed  carbon  is  dutiable  under  the 
provisions  of  paragraph  415. 

Tlie  provisions  of  a  tariff  law  levying  duties  become  a  lien  upon  merchandise, 
and  merchandise  is  said  to  be  importetl  and  the  duties  accrue  at  the  time  it 
comes  within  limits  of  a  port  of  entry. 

The  provisions  of  an  act  of  Congress  entitled  "An  act  to  provide  rebates  of 
duty  on  coal  and  for  other  purposes,"  approved  January  15,  1903,  are  not 
applicable  to  coal  which  had  been  brought  within  the  limits  of  a  port  of  entry 
prior  to  January  15,  1903.— T.  D.  24624  (G.  A.  5407). 

Coal — Stores  of  American  Vessel. — Where  the  cargo  of  an  Americari 
steamer  consisted  of  coal,  which  was  also  the  property  of  the  owners  of  the 
vessel,  who,  before  the  arrival  of  the  vessel  in  port,  set  aside  a  portion  of  the 
coal  as  the  coal  stores  of  the  steamer,  and  such  coal  was  not  unloaded ;  Held 
that  such  coal  was  free  of  duty  as  the  coal  stores  of  an  American  vessel  under 
paragraph  523  notwithstanding  the  fact  that  the  importers  made  an  entry  of 
the  entire  lot  of  coal  at  the  customhouse.  In  re  McDorniand,  G.  A.  5355 
(T.  D.  24497),  distinguished.— T.  D.  24705  (G.  A.  5435). 
Right  to  Duties  on  Coal  Retained  on  Ship. 

Importation. — An  importation  is  complete  when  the  goods  are  brought  within 
the  limits  of  a  port  of  entry  with  the  intention  of  unlading  them,  and  the  right 
of  the  Government  to  duties  then  attaches.  It  is  not  essential  to  that  right 
that  the  goods  should  be  actually  unloaded. 

Coal  Retained  in  Vessel. — Coal  was  imported  on  a  steamship,  and  entered 
at  the  customhouse,  but  a  portion  of  it  was  purchased  by  the  owners  of  the  sliip 
and  retained  in  the  vessel's  bunkers  as  part  of  her  coal  stores  for  the  return 
voyage,  and  was  never  unladen.  Held,  that  it  was  nevertheless  dutiable ;  that 
the  sale  being  made  after  the  importation  was  complete  could  not  operate  to 
defeat  the  Government's  right  to  duties.  Held,  also,  that  it  was  not  free  under 
paragraph  523  as  "  coal  stores,"  nor  under  section  2798  of  the  Revised  Stat- 
utes, relieving  masters  of  steam  vessels  from  the  obligation  of  unloading  their 
coal  and  paying  duty  upon  it. — T.  D.  24497  (G.  A.  5355). 


968  DIGEST   OF   CUSTOMS  DECISIONS. 

Ballast  (Coal)  Transferred  in  Port  to  Another  Vessel. — Coal  used  as 
ballast  is  not  a  part  of  the  sea  stores  of  a  vessel  within  the  meaning  of  sec- 
tions 279G  and  2797  of  tlie  Ilevised  Statutes. 

The  determination  of  what  constitutes  excessive  sea  stores  rests  entirely 
within  the  judgment  of  the  collector,  in  conjunction  with  the  naval  officer 
where  there  is  one.  His  decision  is  not  reviewable  by  the  courts  nor  the  board 
of  classification. 

The  transshipment  of  coal  from  a  v<'sscl,  lying  in  port,  to  a  barge,  and  thence 
to  another  vessel,  is  an  "unloading"  of  such  coal  sufficient  to  exclude  it  from 
the  provisions  of  i)ar:igrapli  .">2.S  of  the  free  list  of  the  tariff  act  of  1897  and 
render  it  dutiable  as  impoited  merchandise.— T.  D.  21324  (G.  A.  4464). 
Coal  Slack  or  Culm. 

The  provision  in  paragraph  41.5  for  coal  slack  or  culm  includes  the  coal  dust 
and  the  broken  particles  of  coal  such  as  will  pass  through  a  half-inch  screen, 
ordinarily  resulting  from  the  screening  of  the  coal  at  the  mines,  the  carrying  of 
the  same  to  the  bunkers,  the  loading  of  it  into  vessels  or  cars,  the  motion  of  the 
vessel  or  cars  during  transportation,  and  the  shock  and  friction  caused  by 
unloading  at  point  of  destination.  U.  S.  v.  Waterhouse  (1  Ct.  Oust.  Appls.,  353; 
T.  D.  31452)  followed.— T.  D.  35169  (G.  A.  7691) 

Mixed  Goods. — Dutiable  goods  imported  mixed  with  other  goods  subject  to 
another  rate  of  duty  or  none  at  all,  if  practicably  separable  or  if  determinable 
in  quantity,  may,  on  a  levy  of  duties,  be  segregated  for  that  purpose.  U.  S.  v. 
Kanlett   (172  U.  S.,  133). 

Coal  That  Will  I'ass  Through  a  Half-Inch  Screen. — The  term  "  coal  slack 
or  culm,"  appearing  in  paragraph  415,  may  not  be  taken  as  employed  there  in  a 
commercial  sense,  limiting  the  words  to  coal  screened  at  the  mines,  but  applies 
as  well  to  coal  screened  on  entry  at  a  port  of  entry ;  and  coal  having  been  so 
screened  liere,  the  coal  slack  or  culm  resulting  from  the  process  was  dutiable 
under  the  act  named  at  15  cents  per  ton  of  28  bushels,  80  pounds  to  the 
bushel.— U.  S.  v.  Waterhouse  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  31452;  (G.  A. 
6923)  T.  D.  29915  afiirmed 

Coke — Act  of  January  ir>,  1903. — The  act  of  Congress  of  January  15, 
1903,  providing  for  a  full  rebate  of  duties  on  all  coal  of  every  form  and  descrip- 
tion for  the  period  of  one  year  from  and  after  the  passage  of  said  act  did  not 
authorize  or  require  the  rebate  of  duties  collected  on  coke  under  paragraph  415, 
tariff  act  of  1897,  coke  and  coal  being  distinct  commodities  and  regarded  as 
such  in  the  said  tariff  act,  and  the  reasons  for  the  enactment  of  the  law  pro- 
viding for  the  rebate  of  duties  on  coal  not  having  obtained  as  to  coke. — T.  D. 
25434    (G.  a.  5731). 

Retort  Carbon,  the  residuum  that  accumulates  on  the  inside  of  gas  retorts 
in  the  manufacture  of  gas  out  of  bituminous  coal,  is  dutiable  as  coke,  under 
paragraph  415,  at  20  per  cent  ad  valorem,  and  not  as  an  article  composed  of 
carbon,  under  paragraph  97,  at  35  per  cent  ad  valorem. 

The  enactment  of  the  provision  for  articles  and  wares  of  carbon  in  paragraph 
97  does  not  change  the  rule  for  the  classification  of  retort  carbon,  as  laid  down 
in  In  re  C.  1).  r.unlicr  iV  Co.,  G.  A.  39SS  (T.  D.  18532).— T.  D.  24S47  (G.  A. 
5513). 

I)1^]CI SIGNS  UNDER  THE  ACT  OF  1894. 

Seniiantliracite  Coal  held  to  be  free  and  n(jt  dutialile  as  biluniinous  coal. — 
T.  D.  ir.S.-)7   (G.  A.  20.57). 

Patent  Fuel,  conq)osed  of  particles  of  dust  t>\'  liituminous  coal,  with  a  possi- 
ble admixture  of  sawdust,  cemented  with  loai-lar  ]»it(h,  is  dutiable  as  a  non- 


1894^ 


PKEE   LIST.  969 

enumerated  manufactured  article  and  is  not  dutiable  under  paragraph  318*  nor 
free  under  paragraph  443  as  a  coal-tar  preparation. — T.  D.  17495  (G.  A.  3634). 

DECISION  UNDER  THE  ACT  OF  1890. 

Coal  and  Culm,  Mixed. — Coal  consisting  of  66§  per  cent  of  coal  slack  or 
culm,  and  which  will  pass  through  a  half-inch  screen,  and  33i  per  cent  of 
bituminous  coal  which  will  not  pass  through  such  a  screen  is  dutiable  as  bitu- 
minous coal.— T.  D.  13816  (G.  A.  2010). 

452.  Goal  tar,  crude,  pitch  of  coal  tar.  wood  or  other  tar,  dead  or 
1913    creosote  oil,  and  products  of  coal  tar  known  as  anthracene  and  anthra- 
cene oil,  naphthalin,  phenol,  and  cresol. 

536.  Coal  tar.  crude,  pitch  of  coal  tar.  and  products  of  coal  tar  known 
1909    as  dead  or  creosote  oil,     *     *     *     naphthalin,     *     *     *     phenol,  cresol, 

*  *     * ;  all  the  foregoing  not  medicinal  and  not  colors  or  dyes. 

524.  Coal  tar,  crude,  pitch  of  coal  tar,  and  products  of  coal  tar  known 
1897    as  dead  or  creo.sote  oil,     *     *     *     naphthalin.     *     *     *     phenol,  cresol, 

*  *     * ;  all  the  foregoing  not  medicinal  and  not  colors  or  dyes. 

443.  Coal  tar,  crude,     *     *     * 
647.  *     *     *     Pitch  of  coal  tar. 

lean/      ^^^-  ^^^^  t^'"'  <^rude. 

i»3U|      731.*     *     *     Pitch  of  coal  tar. 

180.  Coal  tar,  crude,  10  per  centum  ad  valorem. 
81.  Coal  tar,  products  of,  such  as     *     *     *     dead  oil,  and  pitch,  20  per 
centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Cresylic  Acid  and  Xylenol  not  dutiable  as  coal-tar  preparations  under  para- 
graph 21,  but  the  "  cresylic  acid  "  is  free  of  duty  as  carbolic  acid  under  para- 
graph 387  or  as  cresol  under  paragraph  452,  and  the  "  xylenol  "  free  of  duty 
as  crude  cresylic  acid  or  cresol  under  paragraph  452. — Dept.  Order  (T.  D. 
35667). 

Naphthalin  and  Camphor  imported  in  the  form  of  balls  and  tablets  do  not 
fall  within  the  proviso  of  paragraph  17.— Dept    Order  (T.  D.  34199). 

Anthracene  Oil  of  a  specific  gravity  of  from  1  to  1.13  and  yielding  a- distillate 
of  50  per  cent  or  more  from  270°  to  400°  C,  free  of  duty  under  paragraph  452.^ 
Dept.  Order  (T.  D.  34750). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Carbolineum  Avenarius,  Not  Creosote  Oil. — Coal-tar  oils  known  under  the 
trade  name  of  Garholineum  avenarius,  showing  residues  in  the  processes  of 
distillation  ranging  from  58.6  to  86.8  per  cent,  and  zinc  and  chlorin  ranging 
from  eight  to  thirty  one-hundredths  of  a  per  cent  at  350°  C,  are  not  dead  or 
creosote  oils,  but  are  products  of  preparations  of  coal  tar  not  specially  provided 
for  in  the  tariff  act  of  August  5,  1909,  and  as  such  are  subject  to  duty  at  20 
per  cent  ad  valorem  under  the  provis^ions  of  paragraph  15  thereof.  T.  D.  31093 
cited;  G.  A.  7240  (T.  D.  31719)  cited  and  distinguished;  G.  A.  7378  (T.  D. 
32653)  and  Downing  v.  U.  S.  (123  Fed.,  1000)  cited  and  followed.— T.  D.  3.3259 
(G.  A.  7442). 

Sapo  Cresol,  classified  as  a  medicinal  pi-eparation  under  paragrapli  05.  was 
claimed  entitled  to  free  entry  as  cresol  (par.  536).  Protest  overruled. — Ab. 
36019   (T.  D.  34G09). 


970  DIGEST   OF   CUSTOMS  DECISIONS. 

Creosote  Oil. — In  paragraph  536  It  was  the  evident  inteution  to  restrict  the 
grade  of  oil  admissible  free  of  duty  under  that  paragraph  to  that  known  as 
dead  oil.  It  is  not  shown  here  that  the  importation  is  in  any  sense  dead  oil; 
the  record  shows,  on  the  contrary,  that  the  importation  was  not  at  the  date  of 
the  enactment  of  the  tariff  act  of  1909  linown  as  creosote  oil,  but  was  in  fact 
an  oil  of  much  greater  value. — Ilawley  &  Letzerlch  v.  U.  S.  (Ct.  Gust.  Appls.), 
T.  D.  33487;  (G.  A.  7378)  T.  D.  32GG3  affirmed. 

Carbolineam  America,  Not  Creosote  Oil. — Coal-tar  oils,  known  under  the 
trade  name  of  Carbolineum  America,  showing  residues  of  81.4,  74.4,  and  82.2 
per  cent  in  the  processes  of  distillation  above  350°  C,  are  not  dead  or  creosote 
oils,  but  are  products  or  preparations  of  coal  tar  not  specially  provided  for  in  the 
tariff  act  of  August  5,  1909,  and  as  such  are  subject  to  duty  at  the  rate  of  20 
per  cent  ad  valorem  under  the  provisions  of  paragraph  15. — T.  D.  32653  (G.  A. 
Y378)  ;  affirmed  by  T.  D.  33487  (Ct.  Cust.  Appls.),  supra. 

Creosote  Oil. — Merchandise  described  on  the  invoice  as  "  creosote  oil,"  and 
assessed  for  duty  at  20  per  cent  under  paragraph  15,  as  a  coal-tar  preparation, 
Held  to  be  creosote  oil,  in  absence  of  testimony  by  Government  to  sustain  col- 
lector's chussification.— T.  D.  31719   (G.  A.  7240). 

Coal-Tar  Pitch. — The  c<immodity  in  question  is  invoice<l  as  "  tar  pitch " 
and  the  testimony  shows  that  it  is  the  product  of  the  distillation  of  brown  coal. 
It  was  held  to  be  free  of  duty  as  "  pitch  of  coal  tar  "  under  paragraph  536. — 
Ab.  26308   (T.  D.  31813). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Coal-Tar  Products. — Coal-tar  products  known  variously  as  "  dead-oil,"  "  tar 
oil,"  "liquid  creosote,"  "creosote  oil,"  etc.,  are  not  dutiable  at  25  per  cent  ad 
valorem  under  the  provision  of  paragraph  00  for  "  distilletl  oil  "  or  as  "  chemi- 
cal compound,"  but  are  free  of  duty  under  the  provisions  of  paragraph  443. 
Following  84  Fed.  Rep..  638.— T.  D.  19253  (G.  A.  4130). 

1913  453.  Cobalt  and  cobalt  ore. 

1909  537.  Cobalt  and  cobalt  ore. 

1897  525.  Cobalt  and  cobalt  ore. 

1894  444.  Cobalt  and  cobalt  ore. 

1890  539.  Cobalt  and  cobalt  ore. 

iftfti/      ^^^-  Cobalt,  as  metallic  arsenic. 
^'*'*  \      075.  Cobalt,  ore  of. 

1913  454.  Cocculus  indicus. 

1909  538.  Cocculus  indicus. 

1897  526.  Cocculus  indicus. 

1894  445.  Cocculus  indicus. 

1890  540.  Cocculus  indicus, 

1883  528.  Cocculus  indicus. 

1913  455.  Cochineal. 

1909  539.  Cochineal. 

1897  527.  Cochineal. 

1894  446.  Cochineal. 

1890  541.  Cochineal. 

1883  .508.  Cochineal. 


FREE   LIST.  971 

1913  456.  Cocoa,  or  cacao,  crude,  and  fiber,  leaves,  and  shells  of. 

1909  540.  Cocoa,  or  cacao,  crude,  and  fiber,  leaves,  and  shells  of. 

1897  528.  Cocoa,  or  cacao,  crude,  and  fiber,  leaves,  and  shells  of. 

1894  447.  Cocoa,  or  cacao,  crude,  leaves,  and  shells  of. 

1890  542.  Cocoa,  or  cacao,  crude,  and  fiber,  leaves,  and  shells  of. 

1883  67G.  Cocoa,  or  cacao,  crude,  and  fiber,  leaves,  and  shells  of. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Cocoa  Waste  is  a  brown  granulated  substance,  not  in  the  form  of  flour,  but 
much  coarser  in  appearance  than  flour  would  be.  It  is  clearly  the  shell  of  the 
cocoa  bean,  and  apparently  the  result  of  a  process  of  decortication  to  prepare 
the  cocoa  bean  for  the  manufacture  into  cocoa.  This  commodity  is  covered  by 
paragraph  540,  being  described  therein  as  cocoa  shell. — Ab.  31715  (T.  D.  33280). 

Crude  Coco  Fibers,  Processed. — The  appraiser  found  the  merchandise  to 
be  partly  manufactured  coco  fibers  and  there  is  nothing  in  the  record  to  con- 
tradict his  finding.  The  fibers  of  the  importation  had  been  subjected  to  a  cer- 
tain process  that  fitted  them  as  materials  for  u.se  in  the  manufacture  of 
brushes.  They  were  not  entitled  to  free  entry  under  paragraph  540. — U.  S.  v. 
Flatt  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  34379;  (G.  A.  Ab.  33808)  T.  D.  33789 
reversed. 

Coco  Fiber.— On  the  authority  of  Ab.  30026  (T.  D.  32858)  coco  fiber  cut  in 
uniform  lengths  and  bunched,  assessed  under  paragraph  480,  was  held  entitled 
to  free  entry  as  coco  fiber  unmanufactured  (par.  540).— Ab.  33808  (T.  D.  33789) 
reversed  by  T.  D.  34379  (Ct.  Cust.  Appls.),  supra. 


1913 

457 

.  Coffee 

1909 

541. 

Coffee. 

1897 

529. 

Coffee. 

1894 

448. 

Coffee. 

1890 

543. 

Coffee. 

1883 

677. 

Coffee. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Porto  Rican  Coffee  exported  and  returned  to  Porto  Rico  and  foreign  coffee 
imported  into  Porto  Rico  free  of  duty  under  act  of  October  8,  1913. — Dept. 
Order   (T.  D.  34672). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Coffee,  Decaffeinized,  Is  Coffee. 

Substitute  for  Coffee. — To  be  dutiable  under  paragraph  294  a  commodity 
must  be  eitlier  dandelion  root,  acorns  prepared,  or  articles  used  as  coffee  or  as 
rt  substitute  for  coffee.  Coffee  in  whatever  form  can  not  come  within  the  pur- 
view of  tills  paragraph,  as  the  same  is  specifically  provided  for. 

Food  and  Drugs  Act. — The  underlying  purpose  of  the  food  and  drugs  act  is 
to  prevent  the  sale  of  impure  and  adulterated  foods,  drugs,  etc.,  while  the  cus- 
toms tariff  laws  are  neither  preventive  nor  remedial,  but  are  revenue  statutes 
providing  for  customs  duties  and  protecting  American  industries.  The  rule  of 
construction  as  applied  to  these  two  statutes  is  entirely  different.  In  con- 
struing customs  laws  all  doubt  should  be  resolved  in  favor  of  the  importer.  The 
United  Cigar  Stores  Co.  case.  G.  A.  7026  (T.  D.  30643),  and  cases  there  cited; 
U.  S.  V.  United  Cigar  Stores  Co.  (1  Ct.  Cust.  Appls.,  450;  T.  D.  31505). 


972  DIGEST    OF    CUSTOMS   DECISIONS. 

Coffee. — CufTee  from  which  80  per  cent  of  tlie  calTein  has  by  some  process 
been  extracted,  and  which  has  undergone  no  other  change  either  in  form,  shaiie, 
structure,  or  cliaracter,  is  nevertheless  coffee  and  free  of  duty  under  the  express 
provisions  of  paragraph  541.— T.  D.  33463  (G.  A.  74G4). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

R(>ast«"d  Ground  Coffee  is  free  and  ni)t  dutiable  as  a  nonenunierated  manu- 
facUird  article.— T.  D.  15408  (G.  A.  li8U2)  ;  T.  D.  17579  (G.  A.  3070). 

191S  458.  Coins  of  gold,  silver,  copper,  or  other  metal. 

1909  542.  Coins  of  gold,  silver,  copi)er,  or  other  metal. 

1897  530.  Coins,  gold,  silver,  and  copper. 

1894  449.  Coins,  gold,  silver,  and  copper. 

1890  544.  Coins,  gold,  silver,  and  copper. 

1883  G7S.  Coins,  gold,  silver,  and  copper. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Copper  Coins. — It  appears  that  the  articles  are  Japanese  coins  made  about 
1867.  They  had  not  been  issued,  but  were  found  and  taken  from  an  old  mint  in 
their  condition  as  made.  The  importation  comprises  one  original  cast  pattern 
coin,  and  a  set  of  30  coins  joined  together,  the  material  from  which  they 
were  molded  or  cast  not  having  been  cut  apart.  The  articles  may  properly  be 
regarded  as  copper  coins.— Ab.  28339  (T.  D.  (32455). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Swedish  Coin. — The  sample  was  submitted  to  the  superintendent  of  the 
United  States  mint  at  Philadelphia,  who  reports  that  it  is  a  copper  Swedish 
half  dollar. 

The  goods  are  coins,  and  not  dutiable  as  a  manufacture  of  metal. — T.  D. 
15217    (G.   A.   2710). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Chinese  Coin,  known  in  China  as  copper  cash,  composed  of  copper  and  lead 
and  ((tpper  and  nickel  and  u.sed  in  China  as  money  by  count,  is  not  free  as 
"coins,  gold,  silver,  and  copper,"  unless  it  is  imported  to  be  used  as  a  part  of 
the  currency  of  this  country  or  is  at  the  time  of  its  importation  a  part  of  the 
currency  of  this  country. — Crocker  v.  Redlield  (4  Blatch.,  378;  18  How.  Pr., 
85),  G  Fed.  Cas.,  835. 

1913  459.  Coir,  and  coir  yarn. 

1909  54.3.  Coir,  and  coir  yarn. 

1897  531.  Coir,  and  coir  yarn. 

1894  450.  Coir,  and  coir  yarn. 

1890  545.  Coir,  and  coir  yarn. 

1883  G79.  Coir,  and  coir  yarn. 


1913 
1909 


400.  Composition  metal  of  which  copper  is  thp  component  material 
of  chief  value,  not  specially  provided  for  in  this  section. 

545.  (^imposition  metal  of  which  coiiper  is  the  component  material  of 
chief  value,  not  specially  provided  for  iu  this  section. 


1897 
1894 


FREE   LTST.  973 

533.  *     *     *     all   composition  metal  of  which  copper  is  a  component 
material  of  chief  value  not  specially  provided  for  in  this  Act. 

452.  *     *     *     {^11  composition  metal  of  which  copper  is  a  component 
material  of  chief  value  not  specially  provided  for  in  this  Act. 

192.  *     *     *     all  composition  metal  of  which  copper  is  a  component 
1890     material  of  chief  value,  not  specially  provided  for  in  this  Act,  1  cent  per 
pound. 

186.  *     *     *     all  composition  metal  of  which  copper  is  a  component 
1883    material  of  chief  value  not  specifically  enumerated  or  provided  for  in 
this  Act,  3  cents  per  pound ;     *     *     *. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Bronze  Castings. — Worm-wheel  castings  of  bronze  classified  is  manufac- 
tures of  metal  under  paragraph  167  were  claimed  free  of  duty  as  composition 
metal,  copper  chief  value  (par.  460).  Protest  overruled;  the  latter  paragraph 
covers  composition  metal  itself  and  not  articles  composed  of  it. — Ab.  36762  (T.  D. 
34865). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Bronze  Wire  Rods. — A  hot-rolled  rod  or  bar,  used  solely  as  a  raw  material 
for  making  wire,  and  composed  of  an  alloy  of  copper  and  phosphor  tin,  which 
contains  94  per  cent  of  copper,  is  free  of  duty  under  paragraph  533  as  "  composi- 
tion metal  of  which  copper  is  a  component  material  of  chief  value,  not  specially 
provided  for."— T.  D.  29296  (G.  A.  6817). 

Metal  Scraps. — Old  scraps  of  metal,  consisting  of  the  shells  of  exploded 
cartridges  and  the  scrap  metal  from  which  the  same  were,  originally  cut, 
collected  around  arsenals,  and  composed  of  copper  and  nickel  with  traces  of 
lead,  but  containing  no  zinc,  copper  being  the  component  material  of  chief 
value  therein,  are  not  assessible  with  duty  as  "  argentine,  albata,  or  German 
silver,  unmanufactured,"  under  the  provisions  of  paragraph  174,  and  are  not 
included  within  the  provisions  of  section  6  of  paragraph  588,  but  are  specifically 
included  within  and  entitled  to  free  entry  under  the  provisions  of  paragraph 
533.— T.  D.  23469  (G.  A.  5061). 

Composition  Metal  Sheets. — Thin  sheets  of  metal,  335  inches  long  and  8J 
inches  wide,  composed  of  Dutch  metal,  an  alloy  consisting  of  copper  and  zinc, 
copper  chief  value,  are  free  of  duty  under  paragraph  533  as  "  composition  metal 
of  which  copper  is  a  component  of  chief  value."  Grempler  v.  U.  S.  followed. — 
T.  D.  23282   (G.  A.  4993). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Bronze  Ornaments. — Held,  that  bronze  ornaments  are  not  within  the  pro- 
vision in  paragraph  452  for  old  copper,  copper  clippings,  and  composition  metal 
composed  chiefly  of  copper,  but  are  subject  to  classification  as  manufactures  of 
metal  under  paragraph  177.- Tiffany  v.  U.  S.  (C.  C),  T.  D.  26879;  (G.  A. 
2995)  T.  D.  15971  affirmed. 

Composition  Metal  of  which  copper  is  the  component  material  of  chief 
value,  in  sheets  which  require  to  be  reworked  before  the  metal  is  available 
for  use,  is  free  and  not  dutiable  as  a  manufacture  of  metal. — Grempler  v. 
U.  S.  ,107  Fed.  Rep.,  687. 

461.  Copper  ore;  regulus  of,  and  black  or  coarse  copper,  and  copper 
1913    ^^™^^t;  old  copper,  fit  only  for  remanufacture,  copper  scale,  clippings 
from  new  copper,  and  copper  in  plates,  bars,  ingots,  or  pigs,  not  manu- 
factured or  specially  provided  for  in  this  section. 


1897 


1894 


1890 


974  DIGEST   OF    CUSTOMS  DECISIONS. 

544.  Copper  ore;  repruUis  of,  and  black  or  coarse  copper,  and  copper 
<onient;  old  copper,  fit  only  for  remanufacture,  cliiipiiiKs  from  new  cop- 
1909     p(,r,  and  copper  in  plates,  bars,  ingots,  or  pigs,  not  manufactured  or  spe- 
cially provided  for  in  this  section. 

r)32.  Copper  in  plates,  bars,  ingots,  or  pigs,  and  other  forms,  not  manu- 
factured or  specially  provirled  for  in  tliis  Act. 

533.  Old  copper,  fit  only  for  manufacture,  clippiii};  from  new  cop- 
I)er     *     *     ♦. 

r)34.  Copper,  regulus  of,  and  black  or  coarse  copper,  and  copper  cement. 

629.  Ores  of     *     *     *     copper     ♦     *     *. 

451.  Copper  imported  in  the  form  of  ores. 

452.  Old  copper,  fit  only  for  manufacture,  clipping  from  new  cop- 
per,    *     ♦     *. 

453.  Copper,  regulus  of,  and  black  or  coarse  copper,  and  copper 
cement. 

454.  Copper  in  plates,  bars,  ingots,  or  pigs,  and  other  forms,  not  manu- 
factured, not  specially  provided  for  in  this  Act. 

191.  Copper  imported  in  the  form  of  ores,  one-half  of  1  cent  per  pound 
on  each  pound  of  fine  copper  contained  therein. 

192.  Old  copper,  fit  only  for  remanufacture,  clippings  from  new  cop- 
per,    *     *     *     1  cent  per  pound. 

193.  Regulus  of  copper  and  bkick  or  coarse  copper,  and  copper  cement, 
1  cent  per  pound  on  each  pound  of  fine  copper  contained  therein. 

194.  Copper  in  plates,  bars,  ingots,  Cliili  or  other  pigs,  and  in  other 
forms,  not  manufactured,  not  specially  provided  for  in  this  Act,  H  cents 
per  pound. 

546.  Copper,  old.  taken  from  the  bottom  of  American  vessels  compelled 
by  marine  di.saster  to  repair  in  foreign  ports. 

186.  Copper,  imported  in  the  form  of  ores,  2i  cents  on  each  pound  of 
fine  copper  contained  therein  ;  regulus  of  and  black  or  coarse  copper  and 
copper  cement,  3^  cents  on  each  pound  of  fine  copper  contained  therein; 
old  copper,  fit  only  for  remanufacture.  clippings  from  new  copper,  *  *  * 
3  cents  per  pound ;  copper  in  plates,  bars,  ingots.  Chili  or  other  pigs,  and 
in  other  forms  not  manufactured  or  enumerated  in  this  Act,  4  cents  per 
pound ;     *     *     *. 

680.  Copper,  old,  taken  f i om  the  bottom  of  American  vessels  compelled 
by  marine  disaster  to  repair  in  foreign  ports. 

681.  Copi>er,  when  imported  for  the  United  States  Mint. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Copper  Matte. — The  merchandise  is  produced  by  smelting  metalliferous  rock 
containing  sulphides  of  lead,  copper,  and  iron.  It  was  stipulated  that  the 
importations  were  mattes  and  that  "  matte  "  and  regulus  "  are  interchangeable 
terms.  Now  the  uncontradicted  testimony  shows  that  mattes  containing  the 
percentages  of  copper,  lead,  iron,  an<l  sulphur  found  in  the.se  importations  were 
known  to  the  whole.sale  trade  before  and  after  the  passage  of  tariff  act  of  1909 
as  copper  mattes.  They  must  be  accepted  to  be  copper  mattes,  and  as  such 
being  regulus  of  copper  they  were  entitled  to  free  entry. — U.  S.  v.  .Vnierican 
Smelting  &  Refining  Co.  (Ct.  Cust.  Appls.),  T.  D.  34937;  (G.  A.  Ab.  35013) 
T.  D.  34279  affirmed. 

The  nierchandi.se  is  a  matte  or  regulus  of  copper  within  the  purview  of  para- 
graph 544.  While  it  is  true  that  the  analyses  show  high  percentages  of  lead, 
and  the  witnesses  describe  the  merchandise  as  leady  copper  mattes,  still  Con- 
gress has  provided  free  entry  for  copper  regulus,  without  limitation,  in  this 
and  prior  tariff  acts,  notwithstanding  the  publication  of  various  decisions 
wherein  merchandise  containing  as  high  as  25  per  cent  of  lead  was  declared 
to  be  entitled  to  free  entry  as  copper  regulus. — Ab.  35013  (T.  D.  34279)  affirmed 
by  T.  D.  34937  (Ct.  Cust.  Appls.),  supra. 


1883 


FREE   L.TST.  975 

Copper  Scale  or  Ash  free  of  duty  as  old  copper  under  paragraph  544. — Dept. 
Order  (T.  D.  33153). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

CJopper  Matte  is  included  within  the  term  "  copper,  regulus  of."  in  paragraph 
534,  and  as  such  is  entitled  to  free  entry.— T.  D.  23656  (G.  A.  5119). 

Concentrated  Copper  Ore  is  entitled  to  entry  free  of  duty  under  the  pro- 
visions of  paragraph  629.  The  concentration  process  through  which  the  article 
has  passed  does  not  take  it  out  of  the  category  of  copper  ore.  McKesson  & 
Robbins  v.  U.  S.  (113  Fed.  Rep.,  996)  and  G.  A.  5127  (T.  D.  23691)  cited  and 
followed.— T.  D.  25804  (G.  A.  5859). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Copper  Matte  containing  12.8  per  cent  of  lead  is  free  (par.  453),  and  not 
dutiable  at  three-fourths  of  1  cent  per  pound  under  paragraph  165  on  the  lead 
contained  therein.  Copper  matte  and  copper  regulus  are  synonymous  terms. — 
T.  D.  16966  (G.  A.  3394). 

1913        462.  Copperas,  or  sulphate  of  iron. 

19.  Copperas,   or   sulphate   of   iron,    fifteen-hundn  Iths   of   1   cent   per 
^^"^    pound. 

1897  19.  Copperas,  or  sulphate  of  iron,  one-fourth  of  1  cent  per  pound. 

1894  455.  Copperas,  or  sulphate  of  iron.     (Free.) 

1890  23.  Copperas,  or  sulphate  of  iron,  three-tenths  of  1  cent  per  pound. 

1883  52.  Iron,  sulphate  of,  or  copperas,  three-tenths  of  1  cent  per  pound. 

1913  463.  Coral,  marine,  uncut,   and  unmanufnrtured. 

1909  546.  Coral,  marine,  uncut,  and  unmanufactured. 

1897  535.  Coral,  marine,  uncut,  and  unmanufactured. 

1894  456.  Coral,  marine,  uncut,  and  unmanufactured. 

1890  547.  Coral,  marine,  uncut,  and  unmanufactured. 

1883  682.  Coral,  marine,  unmanufactured. 

-q-„  464.  Cork    wood,    or    cork    hark,    unmanufactured,    and    cork    waste. 

shavings,  and  cork  refuse  of  all  kinds. 

1909  547.  Cork  wood,  or  cork  bark,  unmanufactured. 

1897  536.  Cork  wood,  or  cork  bark,  unmanufactured. 

1894  457.  Cork  wood,  or  cork  bark,  unmanufactured. 

1890  548.  Cork  wood,  or  cork  bark,  unmanufactured, 

1883  683.  Cork  wood,  or  cork  bark,  unmanufactured. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Clippings  or  Shavings  of  Cork  Bark — Waste. — It  is  immaterial  whether 
the  clippings  or  shavings  of  cork  bark  here  be  deemed  waste  or  not.  A  review 
of  the  legislation  affecting  the  subject  matter,  of  the  practice  at  the  customs, 
and  of  pertinent  judicial  decisions  makes  it  clear  these  cork  clippings  and 
shavings  were  meant  to  be,  and  were,  included  within  the  provisions  of  para- 
graph 547,  and  so  were  entitled  to  free  entry. — U.  S.  v.  Johns-Manville  Co.  et  al. 
(Ct.  Cust.  Appls.),  T.  D.  34939;   (G.  A.  7541)  T.  D.  34276  affirmed. 

Cork  Waste,  consisting  of  pieces  of  rough,  corkwood,  pieces  of  virgin  cork- 
wood, the  trimmings  from  rough  corkwood,  the  shavings  or  pieces  produced  in 


976  DIGKST   OF   CUSTOMS   DECISIONS. 

tlif  process  of  iii;il<iii.^  cork  ami  Iroiii  corkwood,  is  Ir'ci'  of  duty  under  icini- 
ijraph  547  as  "corkwood  or  cork  bark,  uninamifacturod,"  and  not  dutiable  as 
waste  nut  specially  provided  for  under  paragraph  479.  Following  U.  S.  v. 
Hatters'  Fur  Exchange  (1  Ct.  Cust.  Appls.,  198;  T.  D.  31237)  and  Magee  & 
Co.  V.  U.  S.  (4  Ct.  Cust.  Appls.,  443;  T.  D.  33874).— T.  D.  34276  (G.  A.  7541)  ; 
allirnied  by  T.  D.  34939  (Ct.  Cust.  Appls.),  supra. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Ground  Cork — Waste. — Held,  that  the  article  produced  by  coarsely  grinding 
the  refuse  of  cork  bark,  the  principal  object  of  this  operation  being  greater 
convenience  in  shipping  the  material,  is  dutiable  as  waste  under  paragraph  4G3, 
and  not  as  manufactures  of  cork  under  paragraph  448. — Gudewill  et  al.  v.  U.  S. 
(C.  C),  T.  D.  2.5917;  (G.  A.  5692)  T.  D.  2.5334  and  Ab.  1851  (T.  D.  25385) 
reversed. 

1913         4  65.  Corn  or  maize. 

1909         235.  Corn  or  maize,  15  cents  per  bushel  of  fifty-six  pounds. 

1897         227.  Corn  or  maize,  15  ceuts  per  bushel  of  fifty-six  pounds 

1894         ^^^'  *     *     *     corn     or     maize,     *     *     *     20     per     centum     ad     val- 
orem    *     *     *. 

1890         256.  Corn  or  maize,  15  cents  per  bushel  of  fifty-six  pounds. 

1883         263.  Indian  corn  or  maize,  10  cents  per  bushel. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Corn  in  the  Ear. — Corn  husked  but  not  shelled  dutiable  at  the  rate  of  15 
cents  per  busliel  under  paragraph  235  on  the  basis  of  70  pounds  to  the  bushel. — 
Dept.  Order  (T.  D.  32403). 

1913  466.  Corn  meal. 

1909  236.  Corn  meal,  40  cents  per  one  hundred  pounds. 

1897  228.  Corn  meal,  20  cents  per  bushel  of  forty-eight  i)ounds. 

1894  190.  *     *     *     corn  meal,     *     *     *     20  per  centum  ad  valorem,     *     *     *. 

1890  2.57.  Corn  meal,  20  cents  per  bushel  of  forty-eight  iiounds. 

1883  265.  Corn  meal,  10  cents  per  bushel  of  forty-eight  pounds. 

1913  46  7.  Cotton,  and  cotton  waste  or  flocks. 

1909  548.  Cotton,  and  cotton  waste  or  flocks. 

1897  537.  Cotton,  and  cotton  w  aste  or  flocks. 

1894  458.  Cotton,  and  cotton  waste  or  flocks. 

1890  549.  Cotton,  and  cotton  waste  or  flocks. 

1883 1      ^^'^-  Cotton. 

I      754.  *     *     *     cotton  waste,  whether  for  paper-stock  or  other  purposes. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Cotton  Linters. — IMerchandise  classified  as  cotton  waste  under  paragraph 
250,  found  to  be  cotton  linters,  the  fine  fibers  that  adhere  to  cotton  seed  after 
ginning,  which  are  removed  by  a  specially  constructed  gin,  cleaned,  bleached, 
and  dried,  was  held  free  of  duty  as  cotton  (par.  467).  U.  S.  v.  Salomon  (1  Ct. 
Cust.  Appls.,  246;  T.  D.  31277)  followed.— Ab.  38315. 


FREE    LIST.  977 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Cotton  Linters,  Cleansed. — Language  will  be  presumed  to  be  used  in  com- 
merce as  in  ordinary  life  and  to  establish  that  a  term  is  used  in  commerce  with 
a  signification  differing  from  that  of  the  same  term  when  ordinarily  employed, 
its  use  in  conmierce  must  be  shown  to  be  general,  uniform,  and  definite. 

Short  bits  of  lint  that  adhere  to  the  seed  of  cotton  in  the  ordinary  process  of 
ginning  and  are  later  stripped  from  the  seed  by  a  specially  constructed  gin, 
becoming  then  what  are  connnonly  known  as  "  linters,"  are  not  waste,  but  cot- 
ton, and  under  paragraph  548  are  free  of  duty ;  and  this,  irrespective  of  a 
cleansing  process  to  which  the  linters  may  have  been  subjected  before  im- 
p(»rtation.— U.  S.  v.  Salomon  Bros.  (Ct.  Cust.  Appls.),  T.  D.  31277;  (G.  A.  7050) 
T.  D.  3072S  alhrmed. 

Cotton  Waste,  Processed. — Cotton  waste  recovered  from  mill  sweepings  or 
us(^d  cotton  waste  is  not  "  advanced  in  value  "  by  processes  of  combing,  washing, 
and  bleaching  in  the  sense  implied  by  "  advanced  in  value  "  appearing  in  sec- 
tion 313.  It  is  entitled  to  free  entry.— Simpson  v.  U.  S.  (Ct.  Cust.  Appls.), 
T.  D.  31952;  (G.  A.  7111)  T.  D.  31001  reversed. 

The  sweepings  of  cotton  waste  and  dirt,  when  subjected  to  a  "  mixing " 
process  to  eliminate  the  dirt  and  to  produce  a  recognized  and  marketable  cot- 
ton waste,  the  product  being  used  by  the  manufacturers  of  wiping  waste,  held 
not  to  be  included  among  the  cotton  wastes  "  manufactured  or  otherwise  ad- 
vanced in  value,"  final  clause  in  paragraph  313,  but  free  of  duty  under  para- 
graph 54S  as  "cotton  waste."— T.  D.  30G41  (G.  A.  7024). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cotton. — An  importation  produced  from  cotton  or  cotton  waste,  which  has 
been  treated  mechanically  for  removing  the  dirt,  seeds,  and  extraneous  matter, 
and  afterwards  put  through  a  process  of  boiling  with  alkalies,  sometimes  under 
pressure  and  sometimes  not,  though  usually  under  pressure,  and  after  that 
treated  with  bleaching  chemicals,  usually  chloride  of  lime,  for  the  purpose  of 
further  cleaning,  and  then  treated  alternately  with  acid  and  pure  water  baths 
for  the  same  purposes,  then  dried  and  put  up  into  bales  for  shipment.  Held 
not  to  be  a  manufacture  of  cotton  dutiable  at  the  rate  of  45  per  cent  ad 
valorem  under  the  provisions  of  paragraph  322,  but  cotton  free  of  duty  under 
paragraph  537  of  the  free  list.— T.  D.  27289  (G.  A.  6339). 

Cotton  Waste  With  a  IMixtnre  of  Jute. — Thread  waste,  composed  of  cotton 
waste  and  jute  threads  in  about  equal  proportions,  is  found  to  be  commercially 
known  as  "  cotton  waste,"  and  held  free  of  duty  as  such  under  paragraph  537. 
Following  Wood  v.  U.  S.  (T.  D.  28893).— T.  D.  28997  (G.  A.  6762). 

Thread  waste  composed  of  cotton  waste  and  jute  threads  in  about  equal  pro- 
portions is  found  to  be  commercially  known  as  "  cotton  waste,"  and  held  free 
of  duty  as  such  under  paragraph  537.— Wood  v.  U.  S.  (C.  C),  T.  D.  28893; 
(G.  A.  6394)  T.  D.  27457  and  Ah.  122.33  (T.  D.  27493)  reversed. 

Cotton  Waste. 

Thread  Waste. — Cotton  waste,  consisting  of  skeins  and  warp  ends,  some- 
times white  and  soretimes  colored,  which  has  gone  through  a  machine  process 
to  remove  the  lumps  and  knots,  and  which  is  known  in  trade  as  cotton  thread 
waste  and  is  chiefly  used  by  railroads  and  factories  for  wiping  machinery,  on 
account  of  its  absorbent  qualities,  comes  within  the  definition  of  the  phrase 
"  cotton  waste  "  as  used  in  paragraph  537  and  is  held  to  be  free  of  duty. 
60600°— 18— VOL  1 62 


978  DIGEST   OF   CUSTOMS   DECISIONS. 

CniTDN  Wasik  Dkhnkd. — Tlif  term  "cotton  \v;ist(' "  di'liiiod  as  covi'riuf?  all 
waste  mattM'ial  left  over  in  the  niiiniiliictuie  of  cotton  floods  in  cotton  mills. — 
T.  D.  27453  (G.  A.  6390). 

Mercliandise  composed  of  915  per  cent  of  cotton  waste  and  8J  per  ci>nt  of 
wool  waste  is  waste  composed  in  part  of  wool,  and  is  dutiable  at  the  rate  of  20 
cents  per  pound  under  para^raj)!)  302,  and  is  not  entitled  to  free  entry  under 
I>araj,'rMph  r.;n  as  cotton  waste.— T.  I).  21409  (U.  A.  4495). 

1918  KiS.   Cryolite,  or  kr.volitli. 

1909  549.  Cryolite,  or  kryolith. 

1897  538.  Cryolite,  or  kryolith. 

1894  400.  Cryolite,  or  kryolith 

1890  550.  Cryolite,  or  kryolith. 

1883  013.  Cryolite,  or  kryolith. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Artificial  Cryolite  is  entitled  to  free  entry  as  "cryolite  or  kryolith"  under 
the  provisions  of  paragraph  538— T.  D.  24990  (G.  A.  5575). 

1913  4«9.  Cudbear. 

1909  550.  Cudbear, 

1897  539.  Cudbear. 

1894  461.  Cudbear. 

1890  551.  Cudbear. 

1883  529.  Cudbear. 

1913  4  70.  Curling  stones,  or  quoits,  and  curling-stone  handles. 

1909  551.  Curling  stones,  or  quoits,  and  curling-stone  handles. 

1897  540.  Curling  stones,  or  quoits,  and  curling-stone  handles. 

1894  402.  Curling  stones,  or  quoits,  and  curling-stone  handles. 

1890  552.  Curling  stones,  or  quoits,  and  curling-stone  handles. 

1883  685.  Curling  stones,  or  quoits. 

1913  47  1.  Curry,  and  curry  powder. 

1909  .552.  Curry,  and  curry  powder. 

1897  541.  Curry,  and  curry  powder. 

1894  463.  Curry,  and  curry  powder. 

1890  553.  Curry,  and  curry  powder. 

1883  530.  Curry,  and  curry  powder. 

4  72.  Cuttlefisli  bone. 

1909  553.  Cuttlefish  bone. 

1897  543.  Cuttlefish  bone. 

1894  405.  Cuttlefish  bone. 

1890  .5.55.  Cuttlefish  bone. 

1883  GSC.  Cuttlefish  bone. 

1913  4  73.  Dandelion  roots,  rjiw,  dried,  or  undried,  but  unground. 

1909  554.  Dandelion  roots,  raw,  dried,  or  undried,  but  unground. 

1897  544.  Dandelion  roots,  raw,  dried,  or  undried,  but  unground. 


FREE   LIST.  979 

1894  466.  Dandelion  roots,  raw,  dried,  or  undried,  but  unground. 
1890  550.  Dandelion  roots,  raw,  dried,  or  undried,  but  unground. 
1883         290.  *     *     *     dandelion  root,  raw,     *     *     *     2  cen»  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1883. 
Dandelion  Root,  not  edible  and  in  a  crude  state,  and  not  advanced  in  value 
or  condition  by  refining  or  grinding  or  by  otlier  process  of  manufacture,  and 
which  was  not  used  nor  intended  i^  be  used  as  coffee  or  as  coffee  substitute, 
but  was  used  for  medicine  and  in  medicinal  preparations,  is  free  and  not  duti- 
able as  dandelion  root.— Clay  v.  Erhardt  (C.  C),  48  Fed.  Rep.,  293. 

4  74.  Glaziers'  and  engravers'  diamonds,  unset,  miners'  diamonds. 

*  *     glaziers'  and  engravers'  diamonds  not  set. 
556.  Miners'    diamonds,    whether    in    their    natural    form    or    broken, 

any  of  the  foregoing  not  set,     *     *     *. 

*  *     miners',    glaziers',    and    engravers'    diamonds    not    set, 

*  * ;    miners',    glaziers',    and    engravers'    diamonds    not    set, 

*  *     glaziers'  and  engravers'  diamonds  not  set.     *     *     • 

*  *     glaziers'  diamonds. 

DECISIONS  UNDER  THE  ACT  OF  1897. 
Miners'  Diamonds,  Advanced. — In  the  provision  in  paragraph  545  for  "dia- 
monds not  advanced,  including  miners'  diamonds  not  set,"   the  limitation   of 
"not   advanced,"   etc.,   does   not   apply   to  miners'   diamonds;    and   unset   split 
miners'  diamonds,  known  as  carbon,  carbonado,  or  black  diamonds,  are  free  of 
duty  under  said  paragraph,  rather  than  dutiable  under  paragraph  435  as  "  dia- 
monds,  advanced."— Sullivan   Machinery   Co.   v.   U.   S.    (C.  C),   T.   D.   29649; 
(G.  A.  6772)  T.  D.  29054  reversed. 
1913         4  75.  Divi-divi. 
1909         557.  Divi-divi. 


1913 

474 

1909 

{ 

* 

555. 

556. 
* 

1897 

* 

545. 
* 

1894 

* 

467. 
* 

1890 

557. 

1883 

687. 

1897 

546. 

Divi-divi 

1894 

468. 

Divi-divi 

1890 

558. 

Divi-divi 

1883 

532. 

Divi-divi 

1913  4  76.  Dragon's  blood. 

1909  558.  Dragon's  blood. 

1897  547.  Dragon's  blood. 

1894  469.  Dragon's  blood. 

1890  559.  Dragon's  blood. 

1883  533,  Dragon's  blood. 

4  77.  Drugs,  such  as  barks,  beans,  berries,  buds,  bulbs,  bulbous  roots, 
excrescences,  fruits,  flowers,  dried  fibers,  dried  insects,  grains,  gums, 
gum  resin,  herbs,  leaves,  lichens,  mosses,  logs,  roots,  stems,  vegetables, 
seeds  (aromatic,  not  garden  seeds),  seeds  of  morbid  growth,  weeds;  any 
of  the  foregoing  which  are  natural  and  uncompounded  drugs  and  not 
1913  edible  and  not  specially  provided  for  in  this  section,  and  are  in  a  crude 
state,  not  advanced  in  value  or  condition  by  shredding,  grinding,  chip- 
ping, crushing,  or  any  other  process  or  treatment  whatever  beyond  that 
es.sential  to  the  proper  packing  of  the  drugs  and  the  prevention  of  decay 
or  deterioration  pending  manufacture:  Provided,  That  no  article  con- 
taining alcohol  shall  be  admitted  free  of  duty  under  this  paragraph. 


1909 


1897 


1894 


980  DIGEST    OF   CUSTOMS   DECISIONS. 

559.  DriiRS,  such  as  barks,  hoans,  borries,  *  *  *  buds,  bulbs, 
bulbous  roots,  excrcsconcos,  fruits,  llowcrs,  dried  libers,  dried  iusects, 
f^rains,  ;;uuis,  ;,'uni  reslu,  herl)s,  leaves,  lielieus,  mosses,  *  *  *  root,  stems, 
*  *  ♦  vejietables,  seeds  (aromatie,  uot  g.irdiMi  seeds),  seeds  of  morbid 
prowtb,  weeds,  *  *  *  ;niy  of  the  forej,'oinj;  which  are  uatural  and 
(iiicompouuded  drugs  and  not  edible  and  not  specially  i)rovided  for  in 
this  section,  and  are  in  a  crude  state,  not  advanced  in  value  or  condi- 
tion by  any  process  or  treatment  wliatever  beyond  that  essential  to  the 
proper  packing  of  the  drugs  and  the  prevention  of  decay  or  deterioration 
pending  manufacture:  I'roridcd,  That  no  article  containing  alcohol,  or 
in  the  prei)aration  of  which  alcohol  is  used,  shall  be  adnutted  free  of 
duty  under  this  paragraph. 

548.  Drugs,  such  us  barks,  l)eans,  berries,  *  *  *  buds,  bulbs,  and 
bulbous  roots,  excre.scences,  fruits,  flowers,  dried  fibers,  and  dried  insects, 
grains,  gums  and  gum  resin,  herbs,  leaves,  lichens,  mosses,  *  *  * 
roots,  and  stems,  *  *  *  vegetables,  seeds  aromatic,  and  seeds  of 
morbid  growth,  weeds,  *  *  *  jniy  of  the  foregoing  which  are  drugs 
and  not  edible  and  are  in  a  crude  .state,  and  not  advanced  in  value  or 
condition  by  refining  or  griniling,  or  by  other  process,  and  not  specially 
provided  for  in  this  Act. 

470.  Drugs,  such  as  barks,  beans,  berries,  *  *  *  buds,  bulbs, 
bulbous  root.s,  excrescences,  fruits,  flowers,  dried  fibers,  dried  iusects, 
grains,  gums  and  gum  resin,  herbs,  leaves,  lichens,  mosses,  *  *  * 
roots  and  stems,  *  *  *  vegetables,  seeds  aromatic,  seeds  of  morbid 
growth,  weeds,  *  *  *  any  of  tlie  foregoing  drugs  which  are  not 
edible,  and  which  have  not  been  advanced  in  value  or  condition  by  re- 
fining or  grinding,  or  by  other  process  of  manufacture,  and  not  specially 
provided  for  in  this  Act. 

560.  Drugs,  such  as  barks,  beans,  berries,  *  *  *  buds,  bulbs,  and 
bulbous  roots,  excrescences,  such  as  *  *  *  fruits,  flowers,  dried  fibers, 
and  dried  iusects,  grains,  gums  and  gum  resin,  herbs,  leaves,  lichens, 
mosses,  *  *  *  roots  and  stems,  *  *  *  vegetables,  seeds  aromatic, 
and  seeds  of  morbid  growth,  weeds,  ♦  *  *  any  of  the  foregoing  which 
are  not  edible  and  are  in  a  crude  state,  and  not  advanced  in  value  or  con- 
dition by  refining  or  grinding,  or  by  other  process  of  manufacture,  and 
not  specially  provided  for  in  this  Act. 

636.  Drugs,  barks,  beans,  berries,  *  *  *  buds,  bulbs,  and  bulbous 
roots  and  oxcre.scences,  such  as  *  *  *  fruits,  flowers,  dried  fibers ; 
grains,  gums  and  gum  resin;  herbs,  leaves,  lichens,  mosses,  *  *  * 
roots  and  stems;  *  *  *  yegetales,  seeds  aromatic,  and  seeds  of  morbid 
growth  ;  weeds,  *  *  *  and  dried  insects — any  of  the  foregoing,  of 
which  are  not  edible  and  are  in  a  crude  state,  and  not  advanced  in  value 
or  condition  by  refining  or  grinding,  or  by  other  process  of  manufacture, 
and  not  specially  enumerated  or  provided  for  in  this  Act. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Balbuse  Cum,  which  has  been  washed,  cleaned,  and  dried,  and  which  con- 
tains elements  which  are  not  natural  to  the  gum  in  its  natural  or  crude  state, 
dutiable  as  a  nonenumerated  manufactured  article  at  the  rate  of  15  per  cent  ad 
valorem  under  paragraph  3S5.^Dept.  Order  (T.  D.  34897). 

Crude  Gum  Benzoin,  classified  as  an  aromatic  substance  under  paragraph 
49,  was  held  entitled  to  free  entry  as  crude  gum  (par.  477). — Ab.  36876  (T.  D. 
34920). 

Drugs. — Paragraph  477  levies  duty  upon  such  drugs  only  as  are  named  and  as 
are  like  the  ones  named  in  the  paragraph. — Frankfeld  &  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  3GS05. 

Drugs,  Prohibited. — Dried  flowering  tops,  pistillate  plants  of  Cannabis 
iatira  Linn^.  Importation  thereof  denied  if  intended  for  other  than  medicinal 
purposes.     (Sec.  11,  food  and  drugs  act  of  1900.)— Dept.  Order  (T.  D.  35719). 


1890 


1883 


PBEE   LIST.  981 

Lavender  Flowers. — The  article  was  found  to  consist  of  flowers  of  the 
lavender  plant  stripped  from  the  stem  and  dried,  not  further  advanced,  and 
used  in  the  preparation  of  tinctures,  poultices,  and  decoctions,  for  flavoring 
tobacco,  and  in  the  manufacture  of  antimoth  preparations.  The  claim  for  free 
entry  as  a  crude  drug  under  paragraph  477  was  sustained. — Ab.  39004. 

Quince  Seeds  are  dutiable  under  the  provision  in  paragraph  212,  for  "  seeds 
if  all  kinds  not  specially  provided  for  in  this  section,  5  cents  per  pound,"  and 
sre  not  free  of  duty  under  paragraph  477  as  "  drugs,"  nor  under  paragraph  552 
MS  "  vegetable  substances,  crude  or  unmanufactured." — T.  D.  37249  (G.  A.  8074). 

Crude  White  Resin.— On  the  authority  of  Ab.  36880  (T.  D.  34920)  the  mer- 
chandise in  question  was  held  entitled  to  free  entry  as  a  crude  drug  under 
paragraph  477,  as  claimed. — Ab.  38577 

Rose  Leaves. — Dried  rose  leaves  and  cassia  flowers,  classified  as  natural 
aromatic  substances  under  paragraph  49,  were  claimed  entitled  to  free  entry  as 
drugs  (par.  477).  Protests  submitted  without  proof  overruled.  Fougera  v. 
U.  S.  (1  Ct.  Gust.  Appls.,  146;  T.  D.  31208)  cited.— Ab.  37684. 

Sandalwood  and  Orris  Root  not  dutiable  under  paragraph  49,  but  free  of 
duty  under  paragraph  477. — Dept.  Order  (T.  D.  34174). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Burdock  Root. — Finely  cut  burdock  root,  the  cutting  having  been  done  to 
facilitate  transportation  and  prevent  decay,  classified  as  a  drug  advanced 
under  paragraph  20,  was  held  free  of  duty  as  a  crude  drug  (par.  559). — Ab. 

28517. 

Carica  Papaya. — Dried  pawpaw  juice  in  crude  form,  unpowdered,  which 
when  pulverized  is  called  carica  papaya,  cl.issified  as  a  drug  under  paragraph 
20,  was  held  entitled  to  free  entry  as  a  drug  not  advanced  in  value  or  condition 
(par.  559).    Ab.  35007  (T.  D.  34279)  followed.— Ab.  37760. 

Melilot  Flowers. — The  merchandise,  the  testimony  shows,  consists  of  the 
natural  melilot  flower,  which  before  importation  has  been  dried  and  packed 
and  after  importation  placed  in  mills  and  ground.  The  purpose  of  drying  is  to 
preserve  the  article  from  decay  and  rot  while  in  transit.  Held  to  be  a  drug  in 
a  crude  state  and  not  advanced. — Ab.  25874  (T.  D.  31708). 

Dried  Mint  free  of  duty  as  a  crude  drug  under  paragraph  559.  Bottles,  wheu 
used  as  containers  of  such  mint,  dutiable  at  the  appropriate  rate  provided  in 
paragraph  97.— Dept.  Order  (T.  D.  32950). 

Quassia  Wood  cut  into  small  pieces  for  the  purpose  of  convenience  in  trans- 
portation, imported  in  bales,  classified  under  paragraph  20,  was  held  entitled 
to  free  entry  under  paragraph  559.  Perry  v.  U.  S.  (2  Ct.  Cust.  Appls.,  374; 
T.  D.  32096)  followed.— Ab.  35305  (T.  D.  34355). 

Resin. — It  is  shown  that  the  latex,  or  sap,  is  taken  from  the  jelutong  tree, 
which  occurs  in  Borneo,  in  the  Malay  Peninsula,  and  produces  rubber,  and  the 
first  stage  in  the  process  is  to  remove  the  material  (marked  "Illustrative  Ex- 
hibit A"),  with  heat  and  the  use  of  a  chemical,  probably  acetone,  so  that  the 
resin  thus  comes  off  as  a  by-product. 

The  gum  resin  treated  of  in  U.  S.  v.  Sheldon  &  Co.  (2  Ct.  Cust.  Appls..  485; 
T.  D.  32245)  would  seem  to  have  been  treated  at  least  as  much  as,  if  not  more 
than,  the  resin  here  in  dispute,  and  in  that  case  it  was  lield  to  be  free  as  a 
crude  drug.— Ab.  36880  (T.  D.  34920). 

Crude  Gum  Resin. — Protests  which  are  sufliiciently  clear  and  specific  to 
point  out  the  action  of  the  collector  complained  against,  and  what  protestants 


982  DIGEST   OF   CUSTOMS   DECISIONS. 

claim  the  collector's  action  should  have  biHMi,  coiuply  with  the  riM|uireiueiits  of 
the  statute,  subsection  14  of  section  28,  tariff  act  of  1909.  Frazee  v.  Moftitt 
(18  Fed..  584)  ;  U.  S.  v.  Salanibier  (170  U.  S..  (521)  ;  Davies  r.  Arthur  (96  U.  S., 
148)  ;  Heinze  v.  Arthur's  Executors  (144  U.  S.,  28)  ;  Arthur  v.  Morgan  (112 
U.  S.,  495)  ;  U.  S.  v.  Shea  (114  Fe<l.,  38)  ;  U.  S.  v.  Straus  &  Sons  (5  Ct.  Cust. 
Appls.,  — ;  T.  D.  34193)  ;  G.  A.  5283  (T.  D.  24244)  ;  G.  A.  (JHO  (T.  D.  2GG80)  ; 
G.  A.  G4G0  (T.  D.  27662)  ;  and  G.  A.  6476  (T.  D.  27704). 

Gum  resin  shown  to  contain  impurities  consisting  of  pieces  of  wood  and  dirt, 
or  even  with  such  impurities  removed,  is  still  crude  gum  resin  if  not  further  ad- 
vanced than  (he  cliiniiialion  of  such  impurities.  Congress  in  providing  for  the 
free  entry  of  crude  gum  resin  was  dealing  with  that  substance  and  not  a  com- 
biiuUion  or  a  mixture  of  crude  gum  rosin,  sticks,  dirt,  and  other  impurities. 
U.  S.  V.  Sheldon  (2  Ct.  Cust.  Appls.,  485;  T.  D.  32245)  followed.— T.  D.  34320 
(G.  A.  7549). 

The  entry  had  been  reliquidated  at  Laredo  on  the  faith  of  instructions  given 
by  the  Auditor  for  the  Treasury  Department,  pending  determination  on  appeal 
In  another  case  of  the  question  involved.  That  case — U.  S.  v.  Sheldon  (2  Ct. 
Cust.  Appls.,  485;  T.  D.  32245) — was  decided  adversely  to  the  Government  and 
controls  this  case.  The  facts  of  record  adequately  rebut  the  presumption  of 
correctness  that  attends  the  reliquidation ;  tlie  resin  was  entitled  to  free  entry. — 
Lange  Soap  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33005;  (G.  A.  Ab.  28935) 
T.  D.  32655  reversed. 
Celery  Seed. 

Celery  Seed,  Aromatic  Variety. — The  evidence  here,  while  not  ample,  is 
sufficient  to  supi)ort  the  finding  that  the  importation  was  not  garden  celery 
seed,  but  celery  .seed  of  the  aromatic  kind,  used  commonly  in  the  drug  trade 
and  as  such  was  free  of  duty. — U.  S.  r.  Squibb  &  Sons  (Ct.  Cust.  Appls.),  T.  D. 
32081;   (G.  A.  Ab.  26002)  T.  D.  31727  affirmed. 

Wild-celery  seed  is  free  of  duty  under  paragraph  559  as  a  "  seed  aromatic, 
not  a  garden  seed."— T.  D.  31476  (G.  A.  7200). 

Snake  Skins. — Dried  snake  skins,  stretched  and  mounted  on  sticks,  and 
used  in  compounding  Chinese  medicines,  were  claimed  to  be  free  of  duty  under 
paragraph  559  as  a  crude  drug.    Protest  sustained.— Ab.  24206  (T.  D.  31070). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Crude  Drugs,  Special  Selection  and  Packing. — Belladonna,  digitalis,  and 

hyo.scyamus  leaves,  selected  and  put  in  bottles,  free  of  duty  under  paragraph 
548,  as  crude  drugs,  the  selection  of  the  leaves  not  being  an  advancing  process 
under  paragraph  20.— T.  D.  19584  (G.  A.  4205). 

Dog  Grass,  which  has  been  cut  into  lengths  of  about  two-fifths  of  an  inch, 
held  to  bo  not  advanced  in  value,  and  to  be  free  of  duty  under  the  provision 
in  paragraph  548,  for  drugs  which  are  "  not  edible  and  are  in  a  crude  state, 
and  not  advanced  in  value  or  condition  by  refining  or  grinding,  or  by  other 
process,  and  not  specially  provided  for."  U.  S.  i'.  Schoellkopf  (suit  2876),  fol- 
lowed.—T.  D.  23142   (G.  A.  49.52). 

Crude  Drugs,  Prepared. — Peeled  colocynths,  sliced  belladonna  root,  siftings 
from  Spanish  flies,  scraped  or  cleaned  orris  root,  and  split  rhubarb  root  are 
held  to  be  crude  nonedible  drugs,  not  advanced  in  value  or  condition,  and  free 
of  duty  under  paragraph  .548.— T.  D.  19455  (G.  A.  4172). 

Guarana,  wlilch  is  prepared  from  the  seeds  of  PauUinia  sorhilis  by  pounding 
the  kernels  in  a  mortar  after  being  softened  by  soaking  in  water  and  then 
shaping  the  resultant  mass  into  sausage-like  rolls,  which  are  dried  in  the  sun, 


FREE   LIST.  983 

and  which  Is  not  used  as  a  medicine  without  being  first  prepared  as  a  powder, 
extract,  or  elixir,  is  exempt  from  duty  under  the  provision  in  paragraph  548  for 
crude  drugs  not  edible,  not  advanced  in  value  or  condition  by  refining,  grinding, 
or  other  process  and  not  specially  provided  far,  and  is  not  dutiable  under  para- 
graph 68  as  a  medicinal  preparation.  Cowl  v.  U.  S.  (124  Fed.  Rep.,  475)  and 
U.  S.  V.  Merck  (66  Fed.  Rep.,  251;  13  C.  C.  A.,  432)  followed.— T.  D.  22782 
(G.  A.  4859). 

Spruce  Gum,  cleaned  by  hand  of  sticks,  bark,  and  moss,  free  under  para- 
graph 548  as  a  crude  drug  not  advanced. — T.  D.  21714  (G.  A.  4585). 

Gum  Tragacanth,  classified  as  a  drug  advanced  in  value  or  condition  under 
paragraph  20,  was  claimed  to  be  free  of  duty  under  paragraph  548,  relating  to 
crude  drugs.     Protest  sustained.— Ab.  22073  (T.  D.  30086). 

Marjoram  and  Thyme  Leaves  are  not  spices,  but  are  known  and  recognized 
commercially  as  herbs,  and  are  drugs.  Such  articles,  being  crude  and  inedible, 
are  free  under  paragraph  548. 

Articles  used  to  flavor  or  spice  food  are  not  edible  in  the  ordinary  sense  or 
according  to  common  understanding.  Cruik.shank  v.  U.  S.  (59  Fed.  Rep.,  446) 
followed;  G.  A.  4292  (T.  D.  20208)  cited  and  followed.— T.  D.  24173  (G.  A. 
5266). 

Savory  Leaves  in  Bottles. — The  commodity  in  question  is  savory,  put  up  in 
small  glass  bottles.  This  is  the  same  commodity  that  was  held  in  Ab.  21547 
(T.  D.  29887)  to  be  free  of  duty  under  paragraph  548.— Ab.  23177  (T.  D.  30585). 

Savory  Leaves  in  Bales. — G.  A.  5266  (T.  D.  24173)  governs  in  this  case. 
There  the  commodities  passed  upon  were  marjoram  and  thyme  leaves.  The 
evidence  showed  that  they  were  used  in  the  same  way  that  the  savory  is  used 
and  were  imported  In  practically  the  same  condition.  The  savory  is  an  herb 
in  a  crude  condition  and  free  of  duty  under  paragraph  548  as  a  crude  drug. — 
Ah.  21547  (T.  D.  29887). 

Dried  Lizards. — Lizards  which  are  dressed  and  dried  while  stretched  on 
pieces  of  bamboo  are  free  of  duty  under  paragraph  548  as  a  crude  drug  and  are 
not  dutiable  at  10  per  cent  ad  valorem  under  section  6  as  a  nonenumerated 
unmanufactured  article.— T.  D.  27601  (G.  A.  6437). 

Dried  lizards,  used  in  compounding  a  Chinese  medicine,  are  free  of  duty 
under  paragraph  548,  relating  to  "  drugs,  such  as  dried  insects,  which  are  drugs 
and  not  edible  and  are  in  a  crude  state." — Wing  On  Wo  v.  U,  S.  (C.  C),  T.  D. 
27496;  Ab.  9236  (T.  D.  26890)  reversed. 

Papaw  Milk,  being  the  juice  of  the  papaw  melon  in  liquid  form  and  in  its 
natural  crude  condition,  is  free  of  duty  as  a  drug,  not  edible  and  in  a  crude 
state,  under  paragraph  548,  and  is  not  dutiable  under  paragraph  68  as  a  medic- 
inal preparation  not  containing  alcohol.  T.  D.  21347  (G.  A.  4474)  ;  T.  D.  17639 
(G.  A.  3687)  ;  U.  S.  v.  Godwin  (C.  C),  91  Fed.  Rep.,  753.— T.  D.  22451  (G.  A. 
4755). 

Gum  Kesin  or  Rosin. — The  importation  is  of  gum  resin  or  rosin.  This  is  the 
product  of  the  ordinary  treatment  that  oleoresin  or  crude  turpentine  is  subjected 
to  in  order  to  separate  its  contents.  By  the  application  of  heat  the  turpentine 
is  vaporized,  passed  through  a  worm,  and  condensed ;  the  resin  content  being 
at  the  same  time  run  off  from  the  boiler  of  the  still  into  a  vat,  but  cleansed,  in 
passing  through  screens,  of  chips,  bark,  insects,  and  dirt,  accumulated  in  taking 
the  turpentine  from  the  tree.  These  processes  have  been  uniformly  held  not  to 
advance  an  article  from  its  crude  state ;  not  to  advance  it  either  in  value  or 
condition  as  those  terms  are  used  and  uniformly  construed  in  revenue  statutes. 
They  merely  serve  to  get  the  article  by  itself.     The  terms  "  in  a  crude  state  " 


984  Digest  of  customs  idecisions. 

art'  l)i-n:i(l  t'lmuu'li  to  incUi(U'  :is  "  criido  "  all  the  si'iiiles  tif  r(>sin  shown  by  the 
record  in  this  ease.  Koessler  &  Hasslaelu-r  Cheniieal  Co.  r.  U.  S.  (94  Fed.  Uep., 
822)  ;  U.  S.  r.  Godwin  (91  Fed.  Kep.,  THS)  ;  Sehoenemann  v.  U.  S.  (119  Fed. 
Uei)..  584).— U.  S.  r.  Sheldon  &^o.  (Ct.  Cust.  .\ppls.),  T.  D.  .S224r);  (G.  A, 
7107)  T.  D.  809S2  adirnied. 

Crude  Gum  Kesin.— Gum  resin  produced  from  the  juice  of  the  jiutta-percha, 
conlainin;;  sand  and  small  pieces  of  stone,  and  used  hirjiely  for  makinj;;  a  sort 
of  plaster,  held  to  be  free  of  duty  under  paragraph  .548,  relatins,'  to  crude  drugs. . 
as  gum  or  gum  resin,  and  not  as  crude  gutta-percha  under  paragraph  570,  nor 
dutiable  at  20  per  cent  ad  valorem  under  section  6  as  a  nonenumerated  manu- 
factured article.  U.  S.  r.  .Jolinstone  (suit  3490),  T.  D.  2G00;?,  followed.— T.  D. 
27159  (G.  A.  0300). 

Sandalwood,  the  root  of  the  sandalwood  tree,  used  for  the  purpose  of  produc- 
ing sandalwood  oil,  is  a  drug,  and  is  free  of  duty  under  paragraph  54S  as  a 
drug,  crude  and  not  edible.  T.  D.  12314  (G.  A.  1080)  distinguished.— T.  D. 
22755  (G.  A.  4845). 

Sandalwood  Chips,  the  waste  produce  in  felling  the  tree,  which  are  chiefly 
used  in  the  distillation  of  oil  of  sandalwood,  found  to  be  a  crude  nonedible  drug 
and  therefore  free  of  duty  under  paragraph  548.  and  not  dutiable  at  20  per  cent 
ad  valorem  as  "  wood,  unmanufactured."  under  the  provisions  of  paragraph  198. 
G.  A.  4845  (T.  D.  22755)  noted;  G.  A.  1080  (T.  D.  12314  overruled.— T.  D.  20284 
(G.  A.  6014). 

Dill  and  Parsley  Seeds  are  each  found  to  be  "  seeds,  aromatic,"  and  to  be 
used  chielly  as  drugs,  and  are  therefore  free  of  duty  under  paragraph  548, 
specially  enumerating  "  seeds,  aromatic,  which  are  drugs  and  not  edible,"  etc., 
and  are  not  dutiable  under  paragraph  254  as  "  seeds  of  all  kinds." — T.  D.  24204 
(G.  A.  5272). 

Tamarind  Seed  held  free  of  duty  under  the  provision  in  paragraph  548  for 
crude  drugs.— Al).  14432  (T.  D.  27910). 

Quillaya  or  Soap-IJark  Siftings. — Siftings  which  are  a  by-product  resulting 
from  the  process  of  cutting  up  soap  bark  by  uuichinery,  and  which  are  less 
valuable  than  the  crude  bark  from  w^hich  they  are  derived,  are  free  of  duty 
under  paragraph  548  as  crude  drugs  "  not  advanced  in  value  or  condition  by 
refining  or  grinding,  or  by  other  process,  and  not  specially  provided  for." — 
T.  D.  23473?^   (G.  A.  5005&). 

Stipites  l»yrethri. — The  stems  of  the  herb  pyrethrum,  known  as  "  stipites 
pyrethri,"  w-hich  have  been  cut  into  lengths  of  50  to  70  centimeters  and  pressed 
into  bales,  are  subject  to  classification  as  free  of  duty  under  paragraph  548  as 
crude  drugs,  and  not  under  paragraph  20  as  drugs  "  advanced  in  value  by  re- 
fining, grinding,  or  other  proce.ss."  In  re  De  Veer  (G.  A.  4952)  followed. — 
T.  D.  23387  (G.  A.  5030). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Calamus  Root  peeled  and  split  is  free.— T.  D.  17578  (G.  A.  .3609). 

Maywine  Leaves,  compressed  in  small  Hat  i)ackages  covered  with  tin  foil, 
are  free  as  leaves  and  not  dutiable  as  advanced  in  value. — T.  D.  10045  (G.  A. 
3290). 

Papaw  IVIelon  Juice  in  Powder  Form. — A  powder  made  from  the  juice  of 
tln"  i)apaw  melon,  caught  in  pans,  dried  in  the  sun,  sifted  to  remove  foreign 
substances,  and  packed  in  tins,  is  free  and  not  dutiable  as  a  medicinal  prepara- 
tion.   T.  D.  17039  (G  .A.  3087).- U.  S.  v.  (iodwin   (C.  C),  91  Fed.  Kep.,  753. 


FREE   LIST.  985 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Elaterium  in  cakes,  prepared  from  the  juice  of  tlie  fruit  of  ecballiuni 
elaterium  by  evaporntion  and  drying,  and  containing  a  medicinal  drug  linown 
as  "  elaterine,"  which,  however,  is  extracted  from  the  calies  before  it  is  used  is 
free  as  a  drug  in  a  crude  state,  and  is  not  dutiable  as  a  drug  which  has  been 
advanced  in  value  or  condition  by  refining  or  grinding  or  by  some  process  of 
rjianufacture,  nor  as  a  medicinal  preparation. — U.  S.  v.  Mercli,  66  Fed.  Rep.. 
251;  reversing  T.  D.  1].")72  (G.  A.  747). 

Excrescences — Dried  Fungus  Free  As. — Dried  fungus  is  free  as  an  ex- 
crescence and  not  as  a  crude  vegetable  substance  nor  dutiable  as  a  vegetable. — 
T.  D.  14843  (G.  A.  2526). 

Lactucarium,  the  dried  juice  of  the  lettuce  plant,  is  free  and  is  a  drug. — 
1.  D.  11979  (G.  A.  892). 

Lycopodiuni. — Spores  of  a  climbing  moss  known  as  lycopodium  held  free  of 
duty  as  a  crude  drug  and  not  as  seeds  not  specially  provided  for. — T.  D.  11080 
(G.  A.  523). 

Celery  Seed  of  a  cheap  kind,  unfit  for  garden  seed,  for  use  in  the  manufac- 
ture of  celery  salt,  condiments,  flavoring  extracts,  and  medicinal  preparations, 
are  free  as  crude  nouedible  drugs.— T.  D.  12726  (G.  A.  1375). 

Colchicum  and  Staphisacre  Seeds  held  free  of  duty  as  crude  nonedible 
drugs.— T.  D.  12730  (G.  A.  1379). 

Larkspur  Seed  is  free  as  a  crude  nonedible  drug. — T.  D.  12732  (G.  A. 
1381). 

Quince  Seed. — In  T.  D.  11212  (G.  A.  571)  the  board  decided  that  quince  seed 
fil  for  propagation  were  not  entitled  to  free  entry  under  paragraph  560.  The 
appellants  in  this  case  have  submitted  sufliclent  evidence  to  show  that  the  seed 
in  question  have  no  commercial  value  other  than  as  drugs,  actual  tests  showing 
that  a  very  small  percentage  of  such  seed  contain  the  germs  of  life. 

The  goods  are  drugs,  such  as  seeds  of  morbid  growth,  not  advanced  in  value 
or  condition  by  refining,  grinding,  or  other  process  of  manufacture,  and  not 
edible.— T.  D.  14152  (G.  A.  2151). 

Sabadilla,  Coniuni,  and  Colchicum  Seeds  held  free  of  duty  as  crude  non- 
edible drugs,  T.  D.  12727  (G.  A.  1376).— T.  D.  12728  (G.  A.  1377). 

Stropanthi  Seeds  held  free  of  duty  as  crude  nonedible  drugs. — T.  D,  12731 
(G.  A.  1380). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Celery  Seed  not  intended  to  be  sown  or  planted  to  raise  celery  to  be  con- 
sumed by  man  is  not  a  medicinal  seed  but  an  aromatic  seed  and  is  not  edible' 
and  is  in  a  crude  state  and  not  advanced  in  value  or  condition  by  refining  or 
grinding  or  by  other  process  of  manufacture  is  free  and  is  not  dutiable  as 
garden  seed.— Clay  v.  Magone  (C.  C),  40  Fed.  Rep.,  230. 

478.  Eggs  of  poultry,  birds,  fish,  and  Insects  (except  fisli  roe  pre- 
served for  food  purposes)  :  Provided,  however,  That  the  importation  of 
eggs  of  game  birds  or  eggs  of  birds  not  used  for  food,  except  specimens 
1913  for  scientific  collections,  is  prohibited :  Provided  further,  That  the  im- 
portation of  eggs  of  game  birds  for  purposes  of  propagation  is  hereby 
authorized,  under  rules  and  regulations  to  be  prescribed  by  the  Secretary 
of  the  Treasury. 


1909 


1894 


986  DIGEST   OF   CUSTOMS  DECISIONS. 

256.  Ejcjis.  Hot  siH-<ially  proviilt-d  for  in  this  swtion,  5  cents  per  dozen. 

f)(»(>.  K^ati  <if  birds,  llsh,  and  insects  (except  tish  roe  preserved  for  food 
purposes)  :  Provided,  howerer.  Tliat  the  importation  of  vans  of  irarne 
itirds  or  ejcys  of  birds  not  used  for  food,  except  specimens  for  scientilic 
collections,  is  |)roliibite<l :  I'tmidcd  furthrr,  Tiiat  the  importation  of  ej:p:s 
of  jXHwe  birds  for  purposes  of  propagation  is  hereby  authorized,  under 
rules  and  regulations  to  be  prescribed  by  the  Secretary  of  the  Treasury. 

244.  Eggs,  not  specially  provide<l  for  in  this  Act,  5  cents  per  dozen. 

.549.  Eggs  of  birds,  fish,  and  insects:  Porided,  however,  That  this  shall 
1897  •(  not  be  held  to  include  the  eggs  of  game  birds  or  eggs  of  birds  not  used 
for  f«K)d,  the  importation  of  which  is  prohlbiteil  except  specimens  for 
scientific  collections,  nor  tish  roe  preservetl  for  food  purposes. 

198}.  Eggs,  3  cents  per  dozen. 

471.  Eggs  of  birds,   fish,    and   insects :    Provided,   hoice^'er.   That   this 
shall  not  be  held  to  include  the  eggs  of  game  birds  the  importation  of 
[  w  hich  is  prohibited  except  specimens  for  scientific  collections. 

1  ftQn  /      -"^-  Ksgs,  5  cents  per  dozen. 

i»3U  j      ggj    ggg^  ^^f  ,^jj.^j^   j^gj^^  j^jjj  insects. 

1883         690.  Eggs.     (Free.) 

DECISIONS  UNDER  THE  AC5T  OF  1913. 

Ants'  Eggs  in  the  Pupa  Stage  dutiable  at  the  rate  of  10  per  cent  ad  valorem 
?»»;  a  nonenumerated  unmanufactured  article  under  paragraph  385. — Dept.  Order 
(T.  D.  37113). 

Ducks'  Eggs. — The  importation  seems  to  consi.st  of  whole  ducks'  eggs,  gath- 
eretl  fresh  in  China  and  soon  afterwards  packed  in  boxes,  containing  300  eggs 
each.  In  a  mixture  of  salt  water  and  ashes,  which  is  of  the  consistency  of  mud. 
This  .serves  both  to  keep  the  eggs  from  breaking  and  to  pre.serve  them  while 
being  transporteil  to  this  country  and  for  a  time  thereafter  until  they  are  use<l. 

Paragraph  203  was  inserted  in  the  law  to  cover  a  commodity  previously  im- 
porte<l,  consisting  of  broken  eggs,  which  were  importe<l  in  tins  in  a  frozen  con- 
dition. It  also  covers  eggs  when  they  are  in  a  prepared  condition,  but  not  the 
eggs  in  question. — Ab.  37344. 

DECISIONS  UNDER  THE  ACT  OF   1909. 

Ducks'  Eggs  were  claimed  to  be  free  of  duty  as  eggs  of  birds  under  para- 
graph 560. 

In  the  case  of  Sun  Kwong  On  v.  U.  S.  (143  Fed.  Rep.,  115;  T.  D.  27224)  the 
circuit  court  of  appeals  held  that  eggs  of  domesticated  ducks  were  properly 
dutiable  under  paragraph  244,  tariff  act  of  1897,  as  "  eggs  not  specially  provided 
for "  rather  than  free  of  duty  under  paragraph  549  of  said  act  as  "  eggs  of 
birds."  This  decision  affirmed  decisions  of  the  circuit  court  (T.  D.  26401)  and 
of  the  board  (G.  A.  5966;  T.  D.  26151).  As  the  provisions  of  the  act  of  1909 
here  in  question  are  in  exactly  the  same  language  as  the  corresponding  para- 
graphs of  the  act  of  1897  adjudicated  upon,  the  protests  are  overruled. — Ab. 
25079  (T.  D.  31405). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Broken  Eggs. — Eggs  broken  in  handling  for  exportation,  which  have  been 
removed  from  their  shells  but  are  used  for  the  same  purpose  as  whole  eggs, 
are  dutiable  as  "  eggs  "  at  5  cents  per  dozen  under  paragraph  244,  and  not  as 
"  yolk  of  eggs "  under  paragraph  245,  nor  as  uuenumerated  articles  under 
section  6.— T.  D.  27179  (G.  A.  0306). 


FREE   LIST.  987 

Ducks'  Eggs. — The  eggs  of  domesticated  ducks  are  dutinl)le  as  "eggs,  not 
specially  provided  for,"  under  paragraph  244,  and  not  free  of  duty  under 
paragraph  549  as  "eggs  of  birds."— Sun  Kwong  On  v.  U.  S.  (C.  C.  A.),  T.  D. 
27224;  T.  D.  26401  (CO.)  and  (G.  A.  5966)  T.  D.  26151  affirmed. 

Cod  Roe  preserved  by  salting  or  brining  was  classified  as  salted  fish  under 
the  provisions  of  paragraph  261.  Held,  that  the  merchandise,  being  unfit  for 
use  as  food  by  human  beings,  is  entitled  to  free  entry  under  the  provisions  of 
paragraph  549.— T.  D.  26916  (G.  A.  6230). 

1913        479.  Emery   ore  and   corundum,   and   crude  artificial   abrasives,   not 
specially  provided  for. 


1909 


432.  *     *     *  ;  crude  artificial  abrasives,  10  per  centum  ad  valorem. 
561.  Emery  ore  and  corundum. 


1897  550.  Emery  ore. 

1894  472.  Emery  ore. 

1890  562.  Emery  ore. 

1883  692.  Emery  ore. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Boro-Carbone. — The  expression  "  corundum  "  in  paragraph  479  includes  both 
natural  and  artificial  corundum. 

A  protest  claiming  classification  as  a  crude  artificial  abrasive  under  para- 
graph 479  is  not  sufficient  to  support  a  decision  making  classification  as  co- 
rundum under  the  same  paragraph. 

Merchandise  invoiced  as  "  boro-carbone,"  an  artificial  corundum  made  by 
melting  and  crushing  bauxite,  is  classifiable  under  paragraph  479  as  corundum, 
and  not  under  paragraph  479  as  a  crude  artificial  abrasive,  or  under  paragraph 
411  as  crude  bauxite,  or  under  paragraph  343,  by  similitude,  as  emery,  ground. — - 
Larzelere  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  37198;  Ab.  39630  modified. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Boro-Carbone,  made  from  bauxite  changed  from  its  natural  state  by  having 
been  placed  in  an  electric  furnace  and  reduced  to  a  molten  mass,  having  the 
impurities  removed  preliminary  to  the  cooling,  the  mass  being  then  broken  and 
ground  by  passing  through  rollers,  and  finally  through  sieves  of  various  meshes, 
is  not  a  crude  artificial  abrasive  within  the  meaning  of  paragraph  432,  but  is 
dutiable  as  emery  grains,  manufactured  (par.  432),  by  similitude.  G.  A.  7249 
(T.  D.  31773)  and  Harrison  Supply  Co.  v.  U.  S.  (6  Ct.  Cust.  Appls.,  — ;  T.  D. 
35326)  followed.— T.  D.  35383  (G.  A.  7723). 

Corundum,  in  any  form  imported,  if  it  has  not  lost  its  commercial  designa- 
tion as  corundum,  free  of  duty  under  paragraph  561. — Dept.  Order  (T.  D. 
30002). 

Ground  Corundum  was  held  to  be  free  of  duty  as  corundum  under  paragraph 
561,  as  claimed  by  the  importer.— Ab.  22540  (T.  D.  30249). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Ground  Corundum. — Corundum  ore  obtained  from  rocks  that  have  been 
quarried  and  crushed  fine  enough  to  be  passed  through  the  meshes  of  sieves  and, 
after  being  washed,  graded  according  to  size,  can  not  be  regarded  as  either 
crude  or  manufactured  sand,  or  as  a  crude  mineral,  but  must  be  taken  rather  to 
be  a  mineral  extracted  by  process  from  a  crude  mass  of  matter;  it  differs  from 


988  DIGEST    OF   CUSTOMS  DECISIONS. 

emery  only  in  being  substantially  free  from  impurities,  and  so  was  dutiable  by 
similitude  as  emery,  ground,  under  paragrapb  -110.  Myers  r.  U.  S.  (1G:>  Fed. 
Kei...  r.:i),  Kossman  r.  U.  S.  (T.  D.  31321)  ;  Hartranft  v.  Wiegman  (121  U.  S., 
cot))  distinguished.— Myers  &  Co.  r.  U.  S.  (Ct.  Cu.st.  Appls.),  T.  D.  31531;  T.  D. 
30470  (C.  C.)  and  Ab.  21450  (T.  D.  29S48)  aflirmed. 

Ground  corundum  ore,  of  which  emery  is  an  impure  grade  and  which  is 
used  for  the  same  purpose  as  emery,  is  dutiable  by  similitude  as  ground  emery 
under  paragraph  419. 

Manukactuuki)  Sand. — In  construing  the  provision  in  paragraph  G71  for 
"  sand,  crude  or  manufactured,"  Held  that  the  terra  "  sand  "  is  not  used  in  tlie 
sense  that  includes  metalliferous  minerals  in  a  comminuted  state,  and  that 
corundum,  a  mineral  of  this  character,  does  not,  when  ground,  become  "  sand, 
manufactured."— Myers  v.  U.  S.  (C.  C.  A.),  T.  D.  2S952 ;  T.  D.  2S38G  (C.  C.) 
and  (G.  A.  G277)  T.  D.  27059  aftirmed. 

"  Electrite,"  an  eartliy  substance  containing  about  80  per  cent  of  alumina, 
tlie  only  degree  of  manufacture  to  which  it  has  been  subjected  being  the  applica- 
tion of  heat  in  an  electric  furnace,  and  requiring  several  processes  of  grinding 
to  tit  it  for  its  intended  use — a  substitute  for  ground  emery — Held  to  be  dutiable 
at  $2  per  ton  under  paragraph  93  as  earth,  wrought  or  manufactured,  and  not  at 
20  per  cent  ad  valorem  as  a  nonenumerated  manufactured  article  under  section 
G.— T.  D.  2G55G  (G.  A.  G090). 

480.  Fans,    common    palm-leaf,    plain    and    not    ornamented    or    dec- 
1913    orated  in  any  manner,  and  palm  leaf  in  its  natural  state,  not  colored, 
dyed,  or  otherwise  advanced  or  manufactured. 

5G3.  l*^ans,  common  palm-leaf,  plain  and  not  ornamented  or  decorated 
1909     in  any  manner,  and  palm  leaf  in  its  natural   state,   not  colored,  dyed, 
or  otherwise  advanced  or  manufactured. 

552.  Fans,  common  palm-loaf,  plain  and  not  ornamented  or  decorat-ed 
1897     in  any  manner,  and  palm  leaf  in  its  natural  state,  not  colored,  dyed, 
or  otherwise  advanced  or  manufactured. 

1894        474.  Common  palm-leaf  fans,  and  palm-leaf  unmanufactured. 

1890         5G4.  Fans,  common  palm-leaf  and  palm-leaf  unmanufactured, 

1883         G93.  Fans,  common  palm-leaf. 

1913  481.  Felt,  adhesive,  for  sheathing  vessels. 

1909  564.  Felt,  adhesive,  for  sheathing  vessels. 

1897  553.  Felt,  adhesive,  for  sheathing  vessels. 

1894  479.  Felt,  adhesive,  for  sheathing  vessels. 

1890  5G9.  Felt,  adhesive,  for  sheathing  vessels. 

1883  G9G.  Felt,  adhesive,  for  sheathing  vessels, 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Felt,  Adhesive,  Not  Used  for  Sheathing  Vessels. 

Rooking  Felt.*— A  brown  adhesive  sheathing  felt  (in  sheets  measuring  32 
by  40  inches),  such  as  was  employed  for  many  years  for  sheathing  vessels,  is 
free  of  duty  under  the  specific  provision  in  paragraph  5G4,  irrespective  of  the 
circumstance  that  the  more  extensive  use  of  the  material  at  the  present  time 
is  for  other  purposes  than  for  sheathing  vessels. 

Construction. — The  felt  is  in  no  event  roofing  felt,  and  being  the  only  ma- 
terial known  to  commerce  that  answers  the  call  of  paragraph  564,  its  classifica- 
tion must  be  under  that  paragraph.  There  is  a  presumption  that  when  Con- 
gress reenacts  in  identical  language  a  statutory  provision  which  has  been  the 


FREE   LIST.  989 

subject  of  judicial  or  administrative  construction,  it  approves  and  adopts  such 
construction.— T.  D.  33302  (G.  A.  7451). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Black  Adhesive  Felt  made  of  fibrous  vegetable  material  and  coal  tar,  com- 
monly used  for  sheathing  vessels,  is  free  and  not  dutiable  as  sheathing  paper, 
although  it  is  also  used  for  roofing  and  in  the  manufaetui'e  of  shoes.  T.  D. 
10460  (G.  A.  110),  affirmed  in  U.  S.  v.  Nichols  (C.  C),  4G  Fed.  Rep.,  359.  and 
T.  D.  17773  (G.  A.  3719)   followed.— T.  D.  20848   (G.  A.  4384). 

1913  482.  Fibrin,  in  all  forms. 

1909  56G.  Fibrin,  in  all  forms. 

1897  554.  Fibrin,  in  all  forms. 

1894  480.  Fibrin,  in  all  forms. 

1890  570.  Fibrin,  in  all  forms. 

1883  697.  Fibrin,  in  all  forms. 

1913         483.  Fresh-water    fish,    and    all    other    fish    not    otherwise    specially 
provided  for  in  this  section. 

270.  *  *  *  fish  in  packages,  containing  less  than  one-half  barrel, 
and  not  specially  provided  for  in  this  section,  30  per  centum  ad  va- 
lorem ;     *     *     *. 

271.  Fresh-water  fish  not  specially  provided  for  in  this  section,  one- 
fourth  of  1  cent  per  pound. 

272.  Herrings,  pickled  or  salted,  smoked  or  kippered,  one-half  of  1 
cent  per  pound  ;  herrings,  fresh,  one-fourth  of  1  cent  per  pound ;  eels  and 

1909  {  smelts,  fresh  or  frozen,  three-fourths  of  1  cent  per  pound. 

273.  Fish,  fresh,  smoked,  dried,  salted,  pickled,  frozen,  packed  in  ice, 
or  otherwise  prepare<l  for  preservation,  not  specially  provided  for  in  this 
section,  three-fourths  of  1  cent  per  pound ;  *  *  *  mackerel,  hali- 
but, or  salmon,  fresh,  pickled,  or  salted,  1  cent  per  pound. 

567.  Fish,  fresh,  frozen,  or  packed  in  ice,  caught  in  the  Great  Lakes 
or  other  fresh  waters  by  citizens  of  the  United  States,  and  all  other  fish, 
the  products  of  American  fisheries. 

258.  *  *  *  fish  in  packages  containing  less  than  one-half  barrel, 
and  not  specially  provided  for  in  this  Act,  30  per  centum  ad  valorem. 

259.  Fresh-water  fish  not  specially  provided  for  in  this  Act,  one-fourth 
of  1  cent  per  pound. 

260.  Herrings,  pickled  or  salted,  one-half  of  1  cent  iier  poimd ;  her- 
rings, fresh,  one-fourth  of  1  cent  per  pound. 

261.  Fish,  fresh,  smoked,  dried,  salted,  pickled,  frozen,  packed  in  ice, 
or  otherwise  prepared  for  preservation,  not  specially  provided  for  in  this 
Act,  three-fourths  of  1  cent  per  pound  ;  *  *  *  mackerel,  halibut,  or 
salmon,  fresh,  pickled,  or  salted,  1  cent  per  pound. 

555.  Fish,  fresh,  frozen,  or  packed  in  ice,  caught  in  the  Great  Lakes  or 
.  other  fresh  waters  by  citizens  of  the  United  States. 

209.  Fish,  smoked,  dried,  salted,  pickled,  or  otherwise  prepared  for 
preservation,  three-fourths  of  1  cent  per  pound. 

210.  Herrings,  pickled,  frozen,  or  salted,  and  salt-water  fish  frozen  or 
packed  in  ice,  one-half  of  1  cent  per  pound. 

211.  *  *  *  fish  packed  in  any  other  manner,  not  specially  enu- 
merated or  provided  for  in  this  Act,  20  per  centum  ad  valorem. 

481.  Fish,  frozen  or  packed  in  ice  fresh. 

482.  Fish  for  bait. 

292.  Fish,  pickled,  in  barrels  or  half  barrels,  and  mackerel  or  salmon, 
pickled  or  salted,  1  cent  per  pound. 
1890  '      293.  Fisli,    smoked,    dried,    salted,    pickled,    frozen,   packed    in    ice,    or 
otherwise  prepared  for  preservation,  and  fresh  fish,   not  specially  pro- 
vided for  in  this  Act,  three-fourths  of  1  cent  per  pound. 


1897 


1894  < 


990 


DIGEST    OF    CUSTOMS    DECISIONS. 


1890 


1883  { 


294.  Herrings,  picUlt'd  or  salted,  niic-lialf  of  1  cent  per  pound;  lier- 
riiiK-s,  fresh,  one-fourth  of  1  ctMit  per  p<uiid. 

295.  ♦  *  *  fish  packed  iii  any  otlier  iiianner,  not  .s]H'cially  enu- 
jueratod  or  provided  for  in  this  Act,  30  per  centum  ad  vah>re!u. 

571.  Fisli,  the  product  of  American  fisiieries.  and  frosli  or  frozen  fish 
(e.\ce[)t  salni(tn)  caught  in  fresh  waters  l»y  American  ve.ssels,  or  with 
nets  or  othi-r  devices  owned  by  citizens  of  the  United  States. 

572.  Fisli  for  l)ait. 

277.  Mackerel.  1  cent  per  pound. 

278.  Herrings,  i)ickled  or  salted,  one-half  of  1  cent  per  i)ound. 

279.  Salmon,  jiickled,  1  cent  per  pound,  other  fish,  pick!e<l,  in  barrels, 
1  cent  per  pound. 

280.  Forei.gn-cau.ght  fi.'^h,  imported  otherwise  than  in  barrels  or  half 
barrels,  whether  fresh,  smoked,  dried,  salted,  or  i)ickled,  not  .specially 
enumerated  or  provided  for  in  this  Act,  50  cents  i)er  hundred  pounds. 

28l{.  Salmon,  and  all  other  lish,  prepared  or  i)reserved,  *  *  *  not 
specially  enumerated  or  provided  for  in  this  Act,  25  per  centum  ad 
valorem. 

G99.  Fish,  fresh  for  immediate  consumption. 

700.  Fish  for  bait. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Codfish  With  Portion  of  Bones  Removed. — Codfish  from  which  a  portion 
of  the  bones  have  been  removed,  free  of  duty  under  paragraph  483. — Dept.  Order 
(T.  D.  35642). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Anchovies,  Pickled  and  packed  in  half-barrels,  are  dutiable  as  "  herrings, 
pickled,"  under  paragraph  272.— T.  D.  31204  (G.  A.  7151). 

Salted  Anchovies  in  kegs,  classified  as  "  fish  in  packages,  containing  less  than 
one-half  barrel  "  under  paragraph  270,  were  claimed  to  be  dutiable  as  salted 
herrings  (i)ar.  272).    Protest  sustained.— Ah.  253G6  (T.  D.  31524). 

Yarmouth  Bloaters  and  Digby  Chicks  dutiable  as  herring  under  para- 
graph 272.— Dept.  Order   (T.  D.  33181). 

Dried  Codfish  in  drums  classified  as  fish  in  packages  of  less  than  one-half 
barrel  under  paragraph  270,  was  held  dutiable  as  "fish  dried"  (par.  273).  Ab. 
23837  (T.  D.  30805)  followed.— Ab.  26343  (T.  D.  31832). 

Fresh-Water  Fish  in  Half-Barrels. — Fresh-water  fish  in  packages  of  less 
than  100  pounds  dutiable  under  paragraph  271,  at  the  rate  of  one-fourth  of 
1  cent  per  pound.— Dept.  Order  (T.  D.  32308). 

Fresh-Water  Fish,  Frozen,  classified  under  paragraph  273,  held  dutiable 
as  fresh-water  fish  (par.  271).  G.  A.  3954  (T.  D.  18;}13)  followed.— Ab.  30705 
(T.  D.  33018). 

Frozen  Fish  cla.ssified  iinder  paragraph  270  as  "  fish  in  packages,  contain- 
ing less  than  one-half  barrel,  and  not  si)ecially  provided  for,"  was  claimed  to 
be  dutiable  as  "fish  frozen,  not  specially  provided  for"   (par.  273). 

The  protestJint's  claim  is  untenable,  for  it  has  been  held  in  Loggie  v.  U.  S. 
(137  Fed.  Rep.,  813;  T.  D.  26.340)  that  the  provision  for  "fish  in  packages,  con- 
taining less  than  one-half  barrel,  and  not  specially  provided  for,"  is  more 
specific  than  that  for  "  fish  frozen,  not  specially  provided  for." — Ab.  26327 
(T.  D.  31813). 

Fish  in  Packages. — The  evidence  is  to  the  effect  that  in  the  fish  trade  a 
barrel  is  2(M)  pounds  and  a  half  barrel  is  100  pounds  net  of  fish;  that  the  weight 
varies  somewhat  on  account  of  evaporation  or  leak:ige  after  being  packed  ;  that 
a  half  barrel  would  lo.se  on  an  averge  of  3  or  4  pounds  in  weight;  that  half 


FREE   LIST.  991 

barrels  of  fish  might  vary  in  weight  5  or  6  pounds;  and  that  the  packages 
were  bought  and  sold  as  half  barrels  or  100  pounds  of  fish. — Ab.  37794. 

Halibut  Packed  in  Ice. — The  merchandise  is  reported  by  the  collector  to 
consist  of  fresh  halibut  packed  in  ice,  in  packages  of  not  less  than  one-half 
barrel.     Duty  was  assessed  under  paragraph  273  as  halibut,  fresh. 

U.  S.  V.  Perry  (171  Fed.  Kep.,  303;  T.  D.  29691)  is  controlling  upon  the  issue 
here  presented.  In  that  case  the  court  held  mackerel,  halibut,  or  salmon  are 
more  specifically  enumerated  in  paragraph  261  (act  of  1897)  as  "fish  packed 
in  ice  not  specially  provided  for,"  than  as  "  mackerel,  halibut,  or  salmon, 
fresh."  The  effect  of  this  decision  applies  with  equal  force  to  the  correspond- 
ing provisions  in  the  present  tarifE  act.— Ab.  25838  (T.  D.  31675). 

Herrings  Naturally  Frozen  immediately  after  being  caught,  classified  as 
fish  frozen  or  otherwise  prepared  for  preservation  under  paragraph  273,  were 
held  dutiable  under  the  provision  in  paragraph  272  for  "  herrings,  fresh." 
G.  A.  5992  (T.  D.  26217)  followed.— Ab.  29755  (T.  D.  32823). 

Fresh  Mackerel  Packed  in  Ice  in  Packages. — The  merchandise  does  not 
come  within  the  ea  nomine  designation  of  fresh  mackerel  in  paragraph  273. 
It  was  properly  assessed  as  fish  in  packages  of  less  than  one-half  barrel, 
dutiable  at  30  per  cent  ad  valorem  under  paragraph  270. — Strohmeyer  &  Arpe 
Co.  V.  U.  S.  (Ct.  Gust.  Appls.),  T.  D.  34530;  (G.  A.  Ab.  34762)  T.  D.  34186 
aflirmed. 

Mackerel,  Halibut,  or  Salmon,  Fresh,  when  imported  packed  in  ice  in 
packages  of  a  capacity  of  less  than  one-half  barrel,  dutiable  under  paragraph 
270  and  not  under  the  first  clause  of  paragraph  273. — Dept.  Order  (T.  D. 
29973). 

Fresh  Salmon. — The  provision  for  "  salmon,  fresh,"  is  more  specific  than 
that  for  "  fish  in  packages,  containing  less  than  one-half  barrel,  and  not  spe- 
cially provided  for."— Ab.  26324   (T.  D.  31813). 

Wobla,  From  the  Caspian  Sea. — Certain  Russian  fish  from  the  Caspian 
Sea,  called  "  wobla,"  held  not  to  be  herrings  within  the  intent  of  Congress,  as 
clearly  expounded  by  the  Court  of  Customs  Appeals  in  U.  S.  v.  Miller  & 
Tokstad  (5  Ct.  Cust.  Appls.,  — ;  T.  D.  34443).  Such  fish  were  therefore  prop- 
erly classified  as  fish,  smoked,  dried,  salted,  pickled,  or  otherwise  prepared  for 
preservation,  at  three-fourths  of  1  cent  per  pound  under  paragraph  273.  Ab. 
29968  (T.  D.  32847),  passing  upon  a  record  not  as  full  and  complete  as  the 
record  here  made  up  and  decided  before  (5  Ct.  Cust.  Appls.,  — ;  T.  D.  34443). 
overruled.— T.  D.  34603  (G.  A.  7581). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Dried  Fish  in  Packed  Packages. — Dried  fish  in  1-pound  paper  packages 
that  have  been  sealed  and  placed  in  numbers  from  100  to  110  packages  in  a 
box  were  not  dutiable  under  paragraph  258,  the  1-pound  packages  being  wrongly 
taken  as  a  unit  for  classification. 

The  larger  wooden  box,  containing,  of  the  1-pound  packages  of  fish,  a  hun- 
dred or  more,  was  the  proper  unit  for  classification  and  so  the  importation  was 
dutiable  under  paragraph  261.  John  R.  Fulton  &  Co.,  G.  A.  4743  (T.  D. 
22414)  ;  In  re  Johnson  (56  Fed.  Rep.,  822)  ;  and  Kauffman  Bros.  v.  U.  S.  (99 
Fed.  Rep.,  430)  distinguished.— U.  S.  v.  Yamashita  et  al.  (Ct.  Cust.  Appls.), 
T.  D.  31435;  T.  D.  30317  (C.  C.)  and  Abs.  7521,  7522  (T.  D.  26637)  atfirmed. 

Boxes  Bound  Together — Packages. — Four  boxes,  each  containing  25  pounds 
of  smelts,  were  placed  end  to  end,  and  secured  together  in  that  position  by  nail- 
ing a  board  along  the  tops  and  another  board  along  the  bottoms  of  the  boxes. 


992  DIGEST   OF   CUSTOMS   DECISIONS. 

so  that  l)y  iiioivly  sawiiij;  throii.L'li  tlic  top  and  l)otl(iiii  Ixianls  in  tliriv  plat'os 
the  four  boxos  wouUI  l)e  iletachod  from  each  other ;  Held,  that  tish  packed  in 
the  mamier  described  are  pacl<ed  in  paclvases  of  2i3  pounds  each,  and  are  tliere- 
fore  dutiable  under  tlie  provision  in  paragrapli  258  f<ir  "  fish  in  pacl<ages  con- 
taining less  than  one-half  barrel."  G.  A.  GOHO  (T.  D.  20441)  distinguished.— 
T.  D.  2G7G9   (G.  A.  6166). 

Pish  in  Compartment  Packages. — Fisii  packed  in  a  box  or  case  divided 
into  several  compartments,  each  compartment  containing  a  sufficient  nuinher 
of  pounds,  so  that  the  total  quantity  agjrre;,'a tes  not  les.s  than  100  pounds  (the 
weight  of  a  one-half  barrel  of  fish),  do  not  fall  within  the  provision  of  para- 
graph 258  for  "  fish  in  paclcages  containing  less  than  one-half  barrel,"  pro- 
vided that  the  box  or  case  constitutes  but  one  package,  having  but  one  covering 
forming  the  immediate  receptacle  of  the  fish.— T.  D.  2G441  (G.  A.  G059). 

Frozen  Fish  in  I'ackases  Containing  Ijcss  Than  One-Half  IJarrel. — The 
provision  in  paragraph  258  for  "  fish  in  packages  containing  less  than  one-half 
barrel,  and  not  specially  provided  for,"  is  more  specific  than  that  in  paragraph 
261  for  "  fish,  fresh,  frozen,  packed  in  ice,  or  otherwise  prepared  for  preserva- 
tion, not  specially  provided  for." 

The  provision  in  section  7,  tariff  act  of  1897,  that  where  two  or  more  rates 
of  duty  are  applicable  to  im[)orted  merchandise,  "  It  shall  pay  duty  at  the 
liighest  of  such  rates."  Held,  not  to  apply  in  a  case  in  which,  as  where  one  of 
two  applicable  rates  is  specific  and  the  other  ad  valorem,  it  would  be  impossible 
to  say  that  there  would  be  practicable  uniformity  as  to  the  relative  amounts  of 
duties  assessed. 

There  is  a  presumption  that  every  provision  in  a  customs  act  classifying 
merchandise  has  relation  to  some  existing  course  of  business. — Loggie  v.  U.  S. 
(C.  C.  A.),  T.  D.  26340;  T.  I).  26341  (C.  C.)  and  Ab.  3148  affirmed. 

Weifiht  of  Urine  N«t  Part  of  Weight  of  the  Fish.— The  weight  of  the 
brine  in  which  salt  or  pickled  fish  in  barrels  is  immersed  is  not  part  of  the 
dutiable  weight  of  the  fish.  Said  dutiable  weight  is  the  actual  weight  of  the 
fish  including  whatever  brine  may  cling  to  it  or  may  have  been  absorbed  by 
it— T.  D.  25409   (G.  A.  .5717). 

Packages  Less  than  Half  Barrel. — Codfish  packed  in  ice,  dried,  or  other- 
wise prepared  for  preservation,  imported  in  drums  containing  less  than  a  half 
barrel,  is  dutiable  under  the  provision  herein  for  fish  in  packages  containing 
less  than  one-half  barrel  and  not  as  fish  preserved,  etc.,  under  paragraph  261. — 
U.  S.  V.  Harvey  (C.  C.  A.),  T.  D.  27136;  T.  D.  26077  (C.  C.)  reversed  and  T.  D. 
25089  (G.  A.)  affirmed. 

Frozen  Halibut  Not  Dutiable  as  Fresh  Halibut. — -The  provision  for  raacli- 
erel,  halibut,  and  salmon,  eo  nomine,  in  paragraph  261  covers  such  fish  only 
when  fresh,  pickled,  or  salted.  If  in  any  other  condition,  they  are  dutiable  at 
three-fourths  of  1  cent  per  pound  under  the  opening  clause  of  the  .same  para- 
graph or  at  30  per  cent  under  i)anigraph  258.  In  re  Mattlage,  G.  A.  5726  (T.  D. 
25429),  cited  and  followed.— T.  D.  25430  (G.  A.  5727). 

Herring  Naturally  Frozen  immediately  after  being  caught  are  dutiable  as 
"  herrings,  fresh,"  under  paragraph  260.— T.  D.  26217  (G.  A.  5992). 

Herrings,  Salted,  in  Full  Harrels. — Salted  brislings,  packed  in  full  barrels, 
are  dutiable  as  herrings,  sailed,  under  paragraph  2G0.  U.  S.  v.  liosenstein  (98 
Fed.  Hep.,  420)  followed.— T.  D.  23176  (G.  A.  4962). 

Smoked  Herring  are  not  witliin  the  provision  in  paragraph  260  for  "  her- 
rings, pickled  or  salted,"  but  are  dutiable  as  smoked  fish  under  paragraph  261, 
except  that  if  in  packages  containing  less  than  a  half  barrel  they  are  dutiable 


FREE    LIST.  993 

as  "  fish  in  packages  containing  less  than  one-half  barrel,"  under  paragraph 
258,  whenever  the  ad  valorem  rate  there  provided  exceeds  the  specific  rate  pro- 
vided in  said  paragraph  261.— Mattlage  v.  U.  S.  (C.  C),  T.  D.  26037;  (G.  A. 
5726)   T.  D.  25429  affirmed. 

Smoked  herrings  imported  in  wooden  boxes  of  less  than  one-half  barrel 
capacity  are  dutiable  at  30  per  cent  ad  valorem  under  paragraph  258,  or  at 
three-fourths  cent  per  pound  under  paragraph  261,  whichever  rate  may  be  the 
higher.  Meyer  &  Lange  v.  U.  S.  (not  reported)  followed;  T.  D.  19421  (G.  A. 
4160)   reversed. 

Where  the  tariff  provides  two  rates  for  the  same  article,  the  higher  rate  is 
chargeable.— T.  D.  22969   (G.  A.  4908). 

Mackerel  Packed  in  Ice. — Mackerel,  halibut,  and  salmon,  packed  in  ice,  are 
more  specifically  enumerated  in  paragraph  261  as  "  fish  packed  in  ice,  not  spe- 
cially provided  for,"  than  as  "  mackerel,  halibut,  or  salmon,  fresh." — U.  S.  v. 
Perry  (C.  C),  T.  D.  29691;  (G.  A.  6208)  T.  D.  268.56  aftirmed. 

Pilchards,  commonly  known  as  herring,  dutiable  at  one-half  cent  per  pound 
under  paragraph  260.— T.  D.  19420  (G.  A.  4159). 

Russian  Sardines  as  Herrings. — Small  kegs  of  pickled  Russian  sardines  are 
dutiable  as  "  herrings,  pickled  or  salted,"  at  one-half  cent  per  pound  under  para- 
graph 260,  and  not  at  40  per  cent  ad  valorem  under  paragraph  258.  U.  S.  v. 
Rosenstein  Bros.  (U.  S.  C.  C  A.,  second  circuit),  decided  November  15,  1899, 
followed.— T.  D.  21978  (G.  A.  46.53). 

Shark  Fins. — Protest  overruled  claiming  sharks'  fins  as.sessed  under  para- 
graph 270  as  fish  in  packages  of  less  than  one-half  barrel,  to  be  dutiable  under 
the  first  provision  of  paragraph  273.— Abl  29788  (T.  D.  32830). 

Smelts. — Smelts,  fresh,  frozen,  in  boxes  containing  9  to  26  pounds  each, 
are  dutiable  as  fish  in  packages  containing  less  than  one-half  barrel,  at  30 
per  cent  ad  valorem  under  paragraph  2.58,  and  not  as  fresh  frozen  fish  at  three- 
lourths  of  1  cent  per  pound  under  paragraph  261.  In  re  Frye,  G.  A.  4908  (T.  D. 
22969).— T.  D.  24S4S  (G.  A.  5514). 

Sturgeon. — Acipenser  ruhiciiiulus,  or  sturgeon  of  the  Great  Lakes,  held  to  be 
distinctly  a  fresh-water  fish  and  dutiable  under  paragraph  259. — T.  D.  21759 
(G.  A.  4599). 

Brook  Trout — Fresh-Water  Fish? — The  eastern  brook  trout,  brook  trout, 
or  speckled  trout  (Salvelinus  fontinnlis)  is  nonmigratory  or  migratory  in  its 
habits,  according  as  it  lives  in  the  small  streams  at  the  headwaters  of  Atlantic 
coastal  rivers  or  in  the  larger  rivers  nearer  the  sea ;  and  it  is  incumbent  upon 
importers  seeking  to  have  this  species  classified  as  "  fresh-water  fish,"  under 
paragraph  259,  to  show  the  habitat  of  the  fish  imported. — T.  D.  23722  (G.  A. 
5138). 
Weight  of  Fish. 

Salted  Herring  in  Bulk. — In  assessing  the  duty  imposed  on  salted  heiTing 
according  to  weight,  under  paragraph  260,  28  in  every  228  pounds  should  be 
allowed  on  account  of  salt,  dirt,  etc. 

Trade  Custom. — It  was  shown  that  in  selling  salted  herring  in  bulk  from 
the  holds  of  fishing  vessels  it  had  been  a  long-standing  custom  to  allow  28  out 
of  228  pounds  for  salt,  dirt,  etc. ;  that  this  allowance  was  not  excessive,  and 
that  at  no  time  does  this  28  pounds  enter  into  the  marketable  weight  of  the 
fish.  Held,  that  a  like  allowance  should  be  made  in  ascertaining  the  dutiable 
weight  of  the  fish. 

60690°— 18— VOL  1 63 


994  DIGEST   OF   CUSTOMS   DECISIONS. 

r.NMAKKETABLE  PoinioN  OF  IMPORTATION. — Where  it  is  estabUsliotl  that  a 
certain  portion  of  imported  fish,  consising  of  salt,  scale,  etc.,  never  enters  into 
the  marketable  weight  of  the  fish  in  trade,  the  case  falls  within  the  well-settled 
prinfiple  that  duty  can  be  assessed  only  upon  such  merchandise  as  is  brought 
into  a  port  of  entry  and  becomes  a  part  i)f  the  l)()dy  of  the  merchandise  of  the 
country.— Lincoln  v.  U.  S.  (C.  C),  T.  D.  30047  ;  Ab.  17670  (T.  D.  2S626)  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Salted  Eels  in  Barrels  are  dutiable  as  fish  salted  or  pickled. — T.  D.  18171 
(G.  A.  3928). 

Fish. — I'nder  the  rule  of  construction  requiring  each  part  of  a  law  to  be 
made  effective  if  possible  .paragraph  481  is  g(MU'ric  and  paragraph  210  ex- 
ceptional and  specific;  consequently  salt-water  fish,  fresh  and  packed  in  ice, 
is  dutiable  under  paragraph  210  and  not  free  under  paragraph  481.  Affirming 
T.  D.  15698  (G.  A.  2879)  and  70  Fed.  Rep.,  775.— De  Long  v.  U.  S.  (C.  C.  A.), 
76  Fed.  Rep.,  453. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Reches  de  Mer  or  Tripang.s  (sometimes  called  sea  cucumbers)  which  have 
been  boiled,  split  open,  gutted,  dried,  and  smoked  are  smoked  fish. — T.  D.  11585 
(G.  A.  760). 

Cisco  or  Lake  Herring,  fresh  frozen  fish,  dutiable  as  frozen  fish  and  not 
as  herring.— T.  D.  14064   (G.  A.  2115). 

Live  Goldfish  are  fresh  fish  and  not  live  animals. — T.  D.  15379  (G.  A.  2773). 

Russian  Sardines  are  dutiable  as  herring  pickled  or  salted  and  not  as  fish 
otherwise  prepared  nor  as  fish  prepared,  etc. — T.  D.  17577  (G.  A.  3668). 

Shark  Fins  imported  in  boxes  weighing  40  pounds  each,  dried  and  prepared 
for  preservation,  are  dutiable  as  fish  prepared  and  not  as  fish  in  cans  or  pack- 
nges.— T.  D.  10744  (G.  A.  297). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Dry  Salted  Codfish,  never  pickled,  imported  in  1888  in  dry  flour  or  sugar 
barrels  incapable  of  containing  liquids,  were  dutiable  as  fish  not  specially 
enumerated  and  not  as  foreign-caught  fish.  But  as  the  protest  was  not  suffi- 
cient to  notify  the  collector  of  the  claim  the  judgment  below  is  reversed  and  a 
judgment  ordered  for  the  defendant. — Presson  v.  Russell,  152  U.  S..  577. 

Foreign-Caught  Fish. — Fish  caught  in  foreign  waters,  salted  or  pickled,  and 
imported  in  ankers  which  have  each  a  capacity  of  about  80  pounds  or  less,  and 
not  in  barrels  or  half  barrels,  which  have  each  a  capacity,  respectively,  of  about 
200  or  100  pounds,  which  were  geniM-ally  bought  and  sold  by  the  trade  of  this 
country  as  "  sardelles,"  are  dutiable  as  foreign-caught  fish,  etc.,  and  not  as 
anchovies  and  sardines. 

Fish  caught  in  foreign  waters,  salted  or  pickled,  and  imported  in  ankers 
which  have  each  a  capacity  of  about  80  pounds  or  less,  and  not  in  barrels  or 
half  barrels,  which  have  each  a  capacity,  respectively,  of  about  200  and  100 
pounds,  which  were  generally  bought  and  sold  by  the  trade  in  this  country  at 
and  prior  to  the  passage  of  this  act  as  "  anchovies  "  or  "  sardines,"  are  dutiable 
under  paragraph  281  and  not  as  "  foreign-caught  fish." — Reiss  v.  Magone 
(C.  C),  39  Fed.  Rep.,  105. 


FREE    LIST.  995 

Fresh  Fish,  that  is.  unsalted  or  uncured  fish,  inipiirtod  hi  hulk  or  other- 
wise tlian  in  harrels  and  half  barrels,  in  a  frozen  condition,  to  l)e  put  upon  the 
marl^et  for  innuediate  use,  are  entitled  to  admission  to  the  ports  of  this  country 
free  of  duty,  and  the  importer  is  only  obliged  to  furnish  the  collector  with 
proper  or  reasonable  proof  or  assurance  of  his  purpose  in  good  faith  to  put 
them  upon  the  market  for  immediate  use. — Cross  v.  Seeberger,  30  Fed.  Rep., 
427. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Fresh  Fish  imported  frozen  together  in  barrels  or  large  cakes  are  dutiable 
at  50  cents  per  100  pounds  and  are  not  free  as  fish,  fresh,  for  immediate  con- 
sumption under  R.  S.  2.30.5. 

Though  originally  caught  in  American  waters  and  frozen  in  Canada,  they  are 
subject  to  duty  unless  upon  impfa-tation  proof  of  identity  be  made  under 
Treasury  regulations. — Gauthier  v.  Bell  (23  Int.  Rev.  Rec,  210;  2  Cin.  Law 
Bui.,  153),  10  Fed.  Cas.,  103. 

1913  484.  Fish  skins. 

1909  568.  Fish  skins. 

1897  556.  Fish  skins. 

1894  483.  Fish  Skins. 

1890  573.  Fish  skins. 

i»sj|      rjrjg    g^ark  skins. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Fragmentary  Fish  Skins. — Fish  skins  imported  in  a  fragmentary  condition 
are  free  of  duty  as  "  fish  skins  "  under  paragraph  5.56  and  are  not  dutiable  at 
the  rate  of  50  per  cent  ad  valorem  under  paragraph  261  as  fish  prepared. — 
T.  D.  26633  (G.  A.  6123). 

485.  Flax  straw,  flax,  not  hackled  or  dressed;  flax  hackled,  known 
1913    as  "dressed  line."  tow  of  flax  and  flax  noils;  hemp,  and  tow  of  hemp; 
hemp  hackled,  known  as  "  line  of  hemp." 

333.  Flax  straw.  .$5  per  ton. 

334.  Flax,  not  hackled  or  dressed,  1  cent  per  pound. 

335.  Flax,  hackled,  knovv^n  as  "  dressed  line."  3  cents  per  pound. 

336.  Tow  of  flax,  .$20  per  ton. 

337.  Hemp,  and  tow  of  hemp,  $22..50  per  ton ;  hemp,  hackled,  known  as 
"  line  of  hemp,"  $45  per  ton. 

323.  Flax  straw,  $5  per  ton. 

324.  Flax,  not  hackled  or  dressed,  1  cent  per  pound. 

325.  Flax,  hackled,  known  as  "  dressed  line."  3  cents  per  pound. 
,326.  Tow  of  flax,  .$20  per  ton. 
327.  Hemp,  and  tow  of  hemp,  $20  per  ton ;  hemp,  hackled,  known  as 

. "  line  of  hemp,"  $40  per  ton. 

1265.  Flax,  hackled,  known  as  "  dressed  line."  li  cents  per  pound. 
266.  Hemp,  hackled,  known  as  "  dres.sed  line,"  i  cent  per  pound. 
497.  *     *     *     flax  straw,  flax,  not  hackled,  tow  of  flax  or  hemp,  hemp 
not  hackled,     *     *     *.     (Free.) 

f3.56.  Flax  straw,  $5  per  ton. 
3.57.  Flax,  not  hackled  or  dressed,  1  cent  per  pound. 
.3.58.  Flax,  hackled,  known  as  "  dressed  line."  3  cents  per  pound. 

359.  Tow  of  flax  or  liemp,  one-half  of  1  cent  per  poiuid. 

360.  Hemp,  $25  per  ton ;  hemp,  hackled,  known  as  line  of  hemp,  $50 
.per  ton. 


1909 


1897 


1890  < 


996  DIGEST    OF    CUSTOMS    DIVISIONS. 


1883 


?t'21.  Flax  straw.  $.")  iici-  inn. 
:VJS.  Flax,  not  hackled  or  tlrosseil,  $20  per  ton. 
.")J!t.   Flax,  hackled,  known  as  "  dressed  line,"  $40  per  ton. 
:!;>().  Tow  of  flax  or  hemp.  $10  per  ton. 

M.'JI.  Meinp,     *     *     *     and  other  like  snhstitutes  for  lienii)  not  specially 
ennnierated  or  provided  for  in  this  Act,  $25  per  ton. 


DECISIONS  UNDER  THE  ACT  OF  1909. 

Flax  Straw,  Broken. 

Broken  flax  straw  produced  by  passing  the  crude  llax  plant  throuj;h  a  machine 
called  a  brake,  which  thrashes  out  the  seed,  breaks  or  crushes  the  straw,  and 
eliminates  the  chaff  and  dirt,  is  dutiable  as  "  flax  straw  "  at  $5  per  ton  under 
I)araffraph  333,  and  not  as  "  tow  of  flax  "  under  paragraph  330. 

Broken  flax  straw  is  dutiable  under  paragraph  333.  providing  for  "  flax 
straw."  and  is  not  dutiable  as  tow  of  flax  under  paragraph  336. 

The  provision  for  "  tow  of  flax  "  in  paragraph  3.30  has  no  commercial  meaning 
which  would  include  flax  straw,  broken.— T.  D.  32857  (G.  A.  7395). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Dewghuddy  H<Mnp  is  properly  dutiable  as  hemp  at  the  rate  of  $20  per  ton 
under  the  i)rovisions  of  paragraph  ,327.— T.  D.  2G2S8  (G.  A.  6018). 

Fla.x  Noils,  produced  by  the  combing  of  the  tow  of  flax,  are  not  dutiable  as 
tow  of  flax,  but  as  waste  not  specially  provided  for.  Ritchie  v.  U.  S.  (141  Fed. 
Rep.,  664;  T.  D.  26461)  followed.— T.  D.  27997  (G.  A.  65.58). 

Flax  noils  are  not  dutiable  under  paragraph  326  as  "  tow  of  flax,"  either 
directly  or  by  similitude,  but  under  paragraph  463  as  "  waste,  not  specially 
provided  for."— Ritchie  v.  U.  S.  (C.  C),  T.  D.  26461;  (G.  A.  .5.560)  T.  D.  24963 
reversed. 

Flax  Straw  distinguished  from  the  "  tow  of  flax."  and  certain  merchandise 
used  for  upholstering  and  not  for  spinning  purposes,  held  to  be  dutiable  as 
"  flax  straw."  under  paragraph  323.  and  not  under  paragraph  326  as  "  tow  of 
flax."— T.  D.  20422  (G.  A.  4314). 

Scutching  Tow,  produced  in  the  process  of  scutching  or  of  hackling  flax, 
which  is  largely  used  for  the  manufacture  of  coarse  yarns,  twine,  rope,  and 
coarse  cloth,  although  chiefly  used  for  paper  stock,  is  dutiable  as  "  tow  of  flax," 
at  $20  per  ton,  under  paragraph  326.  and  is  not  free  under  paragraph  632  as 
"paper  stock  fit  only  to  be  converted  into  paper."— T.  D.  20424  (G.  A.  4316). 

DECISIONS  TTNDER  THE  ACT  OF  1894. 

Canadian  (Scutched)  Flax. — Canadian  scutched  flax  is  free  and  not  duti- 
able as  flax  hackled.— T.  I).  16829  (G.  A.  3348). 

DECISIONS   I^NDER   THE   ACT   OF   1883. 

Ea.st  India  IJ<>nil)ay  Hemp. — .\n  articU>  known  in  trade  as  "East  India 
Bombay  hemp."  invoiced  and  entered  as  such,  is  dutiable  as  hemp,  and  testi- 
mony that  it  is  in  effect  a  species  of  sisal  grass  will  not  cause  it  to  be  dutiable 
as  .such.— Bailey  v.  Cadwalnder  (C.  C),  43  Fed.  Rep.,  294. 

1913  480.   Flint,  flints,  and  flint  stones,  unground. 

1909  569.   Flint,  flints,  and  flint  stones,  unground. 

1897  557.   Flint.   Hints,  and   flint   stones,   imgrnnnd. 

1894  4S4.   Flint,   flints,  and  ground   flint  stones. 


FREE  LIST.  997 

1890         574.  Flint,  flints,  and  ground  flint  stones. 
1883         701.  Flint,  flints,  and  ground  flint  stones. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Sile.v  Lining.— On  the  autliority  of  Tamm's  case,  G.  A.  7235  (T.  D.  31705), 
and  the  decisions  therein  cited,  the  protests  are  sustained  and  the  collector 
directed  to  reliquidate  the  entries,  admitting  the  merchandise  free  of  duty  as 
"  flint  stones,  unground,"  under  paragraph  569.  T.  D.  31705  was  reversed  in 
T.  D.  32173  (C.  C.  A.).— Ab.  26146  (T.  D.  31774). 

DECISIONS  UNDER  THE  ACT  OF  1S97. 

Flint  Stones  Incased  in  Cement  in  the  form  of  bricks,  commercially  known 

as  patent  silex  linings  and  used  for  lining  tubes  in  cement  mills.  Held  to  be 
dutiable  under  section  6  as  unenumerated  maniifactured  articles  and  not  under 
paragraph  97,  the  articles  not  being  susceptible  of  decoration. — T.  D.  29611 
(G.  A.  6877). 

1913  48  7.   Fossils. 

1909         570.   Fossils.  y 

1897         558.   Fossils. 

1894         480.  Fossils. 

1890         576.  Fossils. 

1883         "02.  Fossils. 

488.  Fruits  or  berries,  green,  ripe,  or  dried,  and  fruits  in  brine,  not 
specially  provided  for  in  this  section. 

571.  Fruits  or  berries,  green,  ripe,  or  dried,  and  fruits  in  brine,   not 
specially  provided  for  in  this  section. 

559.  Fruits  or  berries,  green,  ripe,  or  dried,  and  fruits  in  brine,  not 
specially  provided  for  in  this  Act. 

1894         489.  Fruits,  green,  ripe,  or  dried,  not  specially  provided  for  in  this  Act. 

1890         580.  Fruits,  green,  ripe,  or  dried,  not  specially  provided  for  in  this  Act. 


1913 
1909 
1897 


1883 


704.  Fruits,  green,  ripe,  or  dried,  not  specially  enumerated  or  provided 
for  in  this  Act. 

DECISIONS  UNDER  THE  ACT  OF  1909. 


Cherries  in  Brine,  Sulfured. — Reliance  was  not  placed  upon  the  saline  solu- 
tion, but  rather  upon  the  sulphur  fumes.  Hence  we  can  not  find  that  this  com- 
modity is  embraced  within  the  provision  in  the  statute  for  fruits  in  brine  and 
accorded  therefore  free  entry.— Ab.  32400  (T.  D.  33433). 

A  saline  solution  used  in  packing  fruit  is  used  as  a  preservative  simply  and 
fruit  of  the  kind  is  "  in  brine  "  in  the  language  of  paragraph  559.  Without 
undertaking  to  fix  what  percentage  of  salt  in  a  solution  will  make  that  solution 
brine,  the  evidence  here  does  not  warrant  the  conclusion  that  the  fruit  of  this 
importation  was  "  in  brine."— Mihalovitch,  Fletcher  &  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  33372;  (G.  A.  Ab.  30741)  T.  D.  33018  affirmed. 

Alligator  Pears,  classified  as  vegetables  under  paragraph  269,  were  held  to 
be  free  of  duty  under  paragraph  571  as  fruits.— Ab.  22919  (T.  D.  30447). 

Umeboshi. — There  may  be  kinds  of  umeboshi  or  umezuke  packed  in  their 
own  juices,  but  we  are  convinced  that  the  importation  represented  by  the 
sample  submitted  to  us  is  not  a  fruit  packed  in  its  own  juice,  but  a  fruit  in 
brine  and  therefore  entitled  to  free  entry. — Sakai  et  al.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  34196;  (G.  A.  Ab.  33522)  T.  D.  33732  reversed. 


998  DIGEST   OF    CUSTOMS  DECISIONS. 

A  .Iai):iiie.se  coiniiiodity  known  as  uniezuko,  uiiu'lioslii,  or  iik:iiiiiu>ziike,  which 
is  a  plum-like  fruit  [)reserved  in  its  own  juice  and  salt,  is  dutiable  under  para- 
Kraph  274  as  a  fruit  preserved  or  packed  in  its  own  juice,  and  is  not  free  of 
duty  as  fruits  in  brine  under  paragraph  571.  G.  A.  0237  (T.  D.  26931)  fol- 
lowed and  Ab.  25511  (T.  D.  31568)  and  Ab.  26780  (T.  D.  31912)  distinguished.— 
T.  D.  321)79   (G.  A.  740G). 

This  case  differs  from  Ozaki's  case,  G.  A.  6237  (T.  D.  20931),  in  tliat  no 
water  appears  to  liave  been  added  in  that  case,  the  fruit  being  found  to  be 
preserved  in  its  own  juices.  In  this  case,  however,  the  jireservalion  is  in  brine. 
This  commodity  should  be  free  of  duty  under  paragraph  571  as  fruits  in 
brine.— Ab.  26780  (T.  D.  31912). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Avocado  or  Alligcator  Pears,  being  entirely  distinct  from  the  common  pear, 
are  not  dutial)le  under  the  provision  for  pears  in  paragraph  262,  but  are  free 
of  duty  under  the  provi.sion  in  paragraph  559  for  fruits,  green,  ripe,  or  dried,  not 
specially  provided  for.— T.  D.  22603  (G.  A.  4807). 

Cherries  and  Green  Almonds  in  Brine. — Cherries  in  brine  are  free  under 
the  provisions  for  "fruits  in  brine"  in  paragraph  559,  and  are  not  dutiable  at 
25  cents  per  bushel  as  "  cherries,  green  or  ripe,"  under  paragraph  262. 

The  green  fruit  of  the  almond  tree  in  whidi  the  pit  has  not  formed,  imported 
in  brine,  is  exempt  from  duty  as  "fruit  in  brine"  under  said  paragrai)h  .559, 
and  is  ni>t  dutiable  at  4  cents  per  pound  under  the  provision  for  "  almonds,  not 
slu'lled."  in  paragraph  269,  said  provision  having  reference  to  the  almond  nut 
of  commerce,  which  is  the  stone  or  kernel  of  the  fruit.— T.  D.  24663  (G.  A.  5417). 

Chinois  in  FJrine. — The  citrus  fruit  known  as  "  chinois."  which  seems  to  be 
a  small  lime,  imported  in  brine,  is  dutiable  at  1  cent  per  pound  under  paragraph 
266.  providing  for  "  oranges,  lemons,  limes."  etc.,  and  is  not  free  of  duty  as 
"  fruits  in  brine,  not  specially  providetl  for."  under  paragraph  559. — T.  D.  24918 
(G.  A.  5548). 

Halved  Lemons  and  Oranges  in  Brine. — Oranges  and  lemons  cut  in  two 
and  iiiniK'ised  in  brine,  and  which  arrived  with  the  pulp  in  an  inedible  state 
and  more  or  less  separated  from  the  peel,  are  exempt  from  duty  as  fruits  in 
brine  under  paragraph  5.59,  and  are  not  dutiable  as  orange  peel  or  lemon  peel, 
preserved,  at  2  cents  per  pound  under  paragrMjih  267.  or  at  1  cent  per  i)()und  as 
oranges  or  lemons  under  paragraph  260.  Hills  Bros.  Co.  v.  U.  S.  (decision  filed 
May  23,  1903,  suit  3008). 

Barrels  containing  said  fruit  are  not  within  the  provisi(ms  of  paragrai)h  205, 
imposing  30  per  cent  ad  valorem  upon  barrels  containing  lemons  and  oranges, 
but  are  free  as  the  usual  coverings  of  their  contents.  Karthaus  v.  Frick  (14 
Fed.  Cas.,  136)  ;  U.  S.  v.  Leggett  (66  Fed.  Rep.,  300)  ;  In  re  Irsch.  G.  A.  3350 
(T.  D.  16831)  ;  In  re  Fernandez,  G.  A.  5172  (T.  D.  23853).— T.  D.  24.567  (G.  A. 
5379). 
Limes  in  Brine. 

Fruit  in  Bkine. — Held  that  limes  in  brine  are  within  the  provision  in  para- 
graph 559  for  "  fruits  in  brine,  not  specially  provided  for,"  rather  than  for 
'  limes."  in  paragraph  266.  especially  as,  preceding  the  passage  of  said  act,  it 
had  been  the  practice  of  the  Treasury  Department  for  a  long  period  of  years 
to  regard  such  articles  as  not  witliin  prior  like  enumerations  of  "  limes,"  and 
Congress  had  meanwhile  several  times  reenacted  the  same  expression  thus 
construed.— Breniian  r.  V.  S.  (C.  C.  A.),  T.  D.  20U17;  T.  D.  25274  (C.  C.)  and 
(G.  A.  5307)  T.  D.  24320  reversed. 


FREE   LIST.  999 

Prickly  Pears  not  dutiable  as  pears,  but  free  under  the  provision  of  para- 
graph 559  for  fruits,  green  or  ripe.— T.  D.  21458  (G.  A.  4510). 

Umeboshi  or  Umczuki. — Tlie  Japanese  product  known  as  umeboshi  or 
umezuki,  consisting  of  tlie  fruit  of  the  ume  tree  preserved  in  its  own  juice  and 
salt,  is  not  free  of  duty  as  fruit  in  brine  under  paragraph  559,  nor  dutiable  as 
a  nonenumerated  article  under  section  6.  It  seems  that  such  commodity  is 
properly  assessable,  directly  or  by  similitude,  as  fruit  preserved  in  its  own 
juice  under  paragraph  263,  and  was  erroneously  classified  as  "  plums  "  under 
paragraph  262.— T.  D.  26931  (G.  A.  6237). 


1913 
1909 
1897 
1894 
1890 
1883 


489.  Fruit  plants,  tropical  and  semitropical,  for  the  purpose  of  propa- 
gation or  cultivation. 

572.  Fruit  plants,  tropical  and  semitropical,  for  the  purpose  of  propa- 
gation or  cultivation. 

560.  Fruit  plants,  tropical  and  semitropical,  for  the  purpose  of  propa- 
gation or  cultivation. 

487.  Fruit  plants,  tropical  and  semitropical,  for  the  purpose  of  propa- 
gation or  cultivation. 

577.  Fruit  plants,  tropical  and  semitropical,  for  the  purpose  of  propa- 
gation or  cultivation. 

703.  Fruit  plants,  tropical  and  semitropical,  for  the  purpose  of  propa- 
gation or  cultivation. 

DECISIONS  UNDER  THE  ACT  OF  1909. 


Tropical  and  Semitropical  Fruit  Plants. — The  term  "tropical  and  semi- 
tropical  fruit  plants  "  is  limited  to  such  species  as  are  indigenous  to  tropical 
and  semitropical  climates. — Dept.  Order  (T.  D.  32441). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Seedling  Orange  Trees  of  mandarin  variety  are  free  under  paragraph  560 
and  not  dutiable  as  nursery  or  greenhouse  stock. — T.  D.  20009  (G.  A.  4255). 


1913 


490.  Fulminates,  fulminating  powder,  and  other  like  articles  not  spe- 
cially provided  for  in  this  section. 


4.S4.  Fulminates,   fulminating  powders,    and   like   articles   suitable  for 
1909    miner's  use,  20  per  centum  ad  valorem ;  all  other  not  specially  provided 
for  in  this  section,  30  per  centum  ad  valorem. 


1897 
1894 
1890 
1883 


421.  Fulminates,  fulminating  powders,  and  like  articles,  not  specially 
provided  for  in  this  Act,  30  per  centum  ad  valorem. 

324.  Fulminates,  fulminating  powders,  and  like  articles,  not  specially 
provided  for  in  this  Act,  30  per  centum  ad  valorem. 

439.  Fulminates,  fulminating  powders,  and  like  articles,  not  specially 
provided  for  in  this  Act,  30  per  centum  ad  valorem. 

434.  Fulminates,  fulminating  powders,  and  all  like  articles,   not  spe- 
cially enumerated  or  provided  for  in  this  Act,  30  per  centum  ad  valorem. 

1913        491.  Furs  and  fur  skins,  undressed. 

573.  Furs,  undressed. 
1909  \      574.  Fur  skin  of  all   kinds  not  dressed  in  any  manner  and  not  spe- 
cially provided  for  in  this  section. 

561.  Furs,  undressed. 
1897  \      562.  Fur  skins  of  all  kinds  not  dressed  in  any  manner  and  not  spe- 
cially provide<l  for  in  this  Act. 

492.  Furs,  undressed ;     *     *     ♦. 

493.  Fur  skins  of  all  kinds  not  dressed  in  any  manner. 


1894 


1000  DIGEST   OF   CUSTOMS   DECISIONS. 

1890 1      ^^'''  ^"'"^'  "iitli'essed. 

I      nSS.  Fur  skins  of  all  kinds  not  dressed  in  any  manner. 

1883  '      '^^^'  ^^^^'  undressed. 

\      700.  Tiir  skins  of  all  kinds,  not  dres-sed  in  any  manner. 

DECISIONS   UNDER  THE   ACT   OP'   1897. 

Fur  Clippings. — Undressed  clippings  of  rabbit  skins  and  portions  of  fur 
detached  from  the  pelt  by  lieating.  etc.,  which  are  u.sed  for  the  .same  purpose  as 
the  skin  from  which  they  are  derive<l,  are  "  furs,  undressed,"  within  the  mean- 
ing of  paragraph  5G1,  and  are  classible  as  such  rather  than  as  "  waste,  not  spe- 
cially provided  for,"  under  paragraph  463. — Hatters'  Fur  Exchange  v.  U.  S. 
(C.  C),  T.  D.  30143;  Ab.  16813  (T.  D.  28429)  reversed. 

Fur  Scrap. — Where  from  tlie  evidence  tliere  may  be  a  doubt  whether  an 
article  falls  within  one  of  two  classilications,  the  doubt  will  be  resolved  in 
favor  of  the  importer. 

Where  an  article  is  designated  eo  iioiiiinc,  whether  for  duty  or  to  be  free  of 
duty,  such  designation  must  prevail  over  words  of  a  general  description. 

Fur  gathered  as  scraps  or  waste  from  the  first  treatment  of  skins  is  not 
waste  in  the  strict  sen.se  of  refuse,  but  is  undressed  fur  and  as  such  was  free  of 
duty  under  section  561. — U.  S.  v.  Hatters'  Fur  Exchange  (Ct.  Cust.  Appls.), 
T.  D.  31237;  Ab.  16813  (T.  D.  28429)  affirmed. 

Fur  Sheepskins  Not  Wool. — Paragraph  .360  must  be  taken  to  refer  to  skins 
with  wool  upon  them  of  such  character  and  quantity  that  it  would  be  profit- 
able to  remove  this  wool  from  the  skins,  and  there  being  no  question  here  that 
the  importation  of  raw  sheepskins  was  not  of  that  kind,  but  was  of  skins  the 
wool  upon  which  could  not  be  removed  with  profit,  following  the  rule  estab- 
lished by  a  long-continued  practice  in  the  customs  administrative  service,  these 
were  free  of  duty  under  paragraph  562.  U.  S.  v.  Bennett  (66  Fed.  Rep.,  299), 
approved;  Lawrence  .Tohn.son  &  Co.  v.  U.  S.  (124  Fed.  Rep..  1000).  and  otlier 
cases  distinguished. — U.  S.  v.  Heckman  (Ct.  Cust.  Appls.).  P.  D.  31318;  Ab. 
21120  (T.  D.  29715)  affirmed. 

Hatter's  Fur,  Waste. — Fur  which  drops  from  rabbit  skins  that  have  become 
heated  in  the  bales  in  which  they  are  packed,  which  is  unfitted  for  use  by  hat- 
ters in  making  hats,  but  is  capable  of  use  as  an  adulterant  of  hatters'  fur  in 
the  manufacture  of  low-grade  hats,  is  not  dutiable  under  tlie  provision  in  para- 
graph 426  for  "  furs  not  on  the  skin,  prepared  for  hatters'  use,"  nor  is  such 
merchandise  dutiable  as  waste  under  paragraph  463,  but  it  is  free  of  duty  under 
the  provision  for  undressed  furs  in  paragraph  561  in  the  free  list. — T.  D.  26955 
(G.  A.  6246). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Plucked  Rabbit  or  Coney  Skins,  Carroted,  are  free  and  not  dutiable  as 
dres.sed  furs  on  the  skin.— T.  D.  18222  (G.  A.  3932). 

Tiger  Skins,  i-aw,  and  only -prepared  with  a  solution  of  lime  to  keep  out 
moths  or  worms,  are  not  dutiable  as  "dressed  furs"  under  paragraph  329,  but 
are  free,  as  "  furs  not  dressed  in  any  manner,"  under  paragraph  493. — T.  D. 
19158   (G.   A.   4115). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Hatters'  Furs — Plucked  Coney  Skins. — Plucked  coney  skins,  fur  skins 
from  which  the  long  coarse  hairs  have  been  pulled  or  separated  from  the  fur, 
are  free  and  not  dutiable  as  furs  dressed  on  thg  skins. — T.  D.  10901  (G.  A. 
396). 


FEEE   LIST.  1001 

Pulled  or  plucked  coney  skins — that  is,  such  as  have  had  the  hair  removed 
from  them — are  free  and  are  not  dutiable  as  dressed  furs  on  the  skin.  D.  S. 
■J'.  Wotten  (C.  C),  50  Fed.  Rep.,  693,  affirmed. 

The  actual  character  of  the  skins  when  imported  and  not  the  use  to  which 
they  are  subsequently  to  be  put  determines  their  classification. — U.  S.  v.  Wot- 
ten  (C.  C.  A.),  53  Fed.  Rep.,  844. 

Since  the  tariff  act  of  184€  substantially  the  same  language  has  been  used 
with  respect  to  dressed  and  undressed  skins  in  all  the  acts  down  to  and  in- 
cluding the  act  of  1890.  and  under  a  uniform  current  of  Treasury  decisions 
beginning  with  October  15,  1868,  pulled  coney  skins  have  been  classified  as 
undressed  skins.  Thes  erulings  by  the  executive  department  should  have  great 
weight,  because  it  may  be  fairly  presumed  that  the  importation  has  been  made 
upon  the  faith  of  the  decisions  and  classification  heretofore  made. — U.  S.  v. 
Wotten  (C.  C),  50  Fed.  Rep.,  693. 

1913  492.  Gambier. 

1909  575.  Gambier. 

1897  563.  Gambier. 

1894  494.  Gambier. 

1890  589.  Gambier. 

1883  535.  Gambier, 

1913  493.  Glass  enamel,  white,  for  watch  and  clock  dials. 

1909  576.  Glass  enamel,  white,  for  watch  and  clock  dials. 

1897  564.  Glass  enamel,  white,  for  watch  and  clock  dials. 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISION  UNDER  THE  ACT  OP  1897. 

White  Glass  Enamel,  suitable  for  watch  and  clock  dials,  free  under  para- 
graph 564  as  "  glass  enamel,  white,  for  watch  and  clock  dials." — Dept.  Order 
T.  D.    (18804). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Watch  Material. — White  enamel  for  enameling  the  dials  of  watches  and 
clocks  is  dutiable  as  watch  material.— T.  D.  10788  (G.  A.  341)  ;  T.  D.  10915 
(G.  A.  410). 

In  order  to  be  dutiable  as  watch  material  the  article  when  imported  must  be 
in  such  form  or  manufacture  as  to  show  its  adaptation  to  the  making  of 
watches.  The  ease  of  Elgin  Watch  Co.  r.  Spaulding  (19  Fed.  Rep.,  411),  infra, 
distinguished. — Worthington  v.  Robbins,  139  U.  S.,  337. 

DECISION  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Watch  Enamel. — The  substance  konwn  as  watch  enamel  is  dutiable  as  watch 
material  and  not  as  manufactures  of  glass.  Schedule  B  was  intended  to  cover 
only  manufactured  articles  of  glass  and  not  the  crude  material. — Elgin  Watch 
Co.  V.  Spaulding,  19  Fed.  Rep.,  411. 


1002  DIGEST   OF   CUSTOMS   DECISIONS. 

494.   Class   jilates  or  disks,   rou^'h   cut  or   unwrought,   for  use  in   the 
manufacture  of  optical  instrunients,  spectacles,  and  eyeglasses,  and  suit- 
1913     able  only   for  such   use:    Provided,   however.  That  such  disks  exceeding 
eight  inches  in  diameter  may  be  polished  sufficiently  to  enable  the  char- 
acter of  the  glass  to  be  determined. 

577.  Glass  plates  or  disks,   rough   cut  or   unwrought,   for  use   in   the 
manufacture  of  optical  instruments,  spectacles,  and  eyeglas.ses.  and  suit- 
1909     able  only   for  such   use:   Provided,  however.  That   sucli  disks  exceeding 
eight  inclu's  in  diameter  may  be  polished  sutliciently  to  enable  the  char- 
acter of  the  gla.ss  to  be  determined. 

565.  Gla.«!S  plates  or  di.sks.   rough  cut  or   unwrought,   for   use   in  the 
manufacture  of  optical  instruments,  spectacles,  and  eyeglasses,  and  suit- 
1897     able  only   U)T  such   use:   Provided,  however.  That  such  disks  exceeding 
eight  inches  in  diameter  may  be  polished  sufiiciently  to  enable  the  char- 
acter of  the  glass  to  be  determined. 

40G.  Glass  plates  or  disks,   rough   cut  or  unwrought,   for  use  in   the 
manufacture  of  optical  instruments,  spectacles,  and  eyeglasses,  and  suit- 
1894     able  only   for  such   use:    Provided,  hoirever,  That  sucli  disks  exceeding 
eight  inches  in  diameter  may  be  polished  sufficiently  to  enable  the  char- 
acter of  the  gla.ss  to  be  determined. 

591.  Glass  plates   or  disks,  rough  cut  or  unwrought,   for  use   in   the 
maimfacture  of  optical  instruments,  spectables,  and  eyeglasses,  and  suit- 
1890     able  only   for  such   use:   Provided,   however.  That   such  disks  exceeding 
eight  inches  in  diameter  may  be  polished  sufiiciently  to  enable  the  char- 
acter of  the  glass  to  be  determined. 

708.  Glass  plate  or  disks,  unwrought,  for  use  in  the  manufacture  of 
optical  instruments. 

DECISION  UNDER  THE  ACT  OF  1909. 


1883 


Glass  Strips. — Strips  of  glass  1*  inches  in  width  and  12  inches  in  length, 
clear  or  smoked,  used  in  the  manufacture  of  optical  instruments,  spectacles, 
and  eyeglasses,  and  that  can  not  be  used  for  any  other  purpose,  are  free  of  duty 
under  paragraph  577.— T.  D.  33759  (G.  A.  7493). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Coquille  Glasses. — Unpolished  rough  cut  or  unwrought  coquille  glasses, 
being  i-ough  cut  or  unwrought  and  suitable  only  for  use  in  the  manufacture  of 
spectacles  and  eyeglasses,  is  entitled  to  free  entry  under  the  provisions  of  para- 
graph 565.  American  I^ens  Manufacturing  Co.  v.  Hedden,  collector  (unpublished 
decision  referred  to  in  T.  D.  9711)  ;  G,  A.  2402  (T.  D.  14644),  and  G.  A.  5252 
(T.  D.  24250)  cited  and  followed.— T.  D.  25252  (G.  A.  5662). 
Glass  Disks  for  Optical  Instruments. 

CoM-MKuciAL  Designation.— All  pieces  of  glass,  of  whatever  form,  used  in  the 
manufacture  of  refracting  bodies  for  optical  instruments,  while  in  an  un- 
wrought condition,  are  designated  commercially  as  "  disks." 

Glass  Lens  and  Pkism  Blanks. — Glass  blanks  molded  or  pressed  into  the 
form  of  prisms  or  into  circular  shapes  with  surfaces  approximating  those  of  the 
finished  lens,  but  which  have  not  been  further  advanced  and  are  intended  to  be 
ground  into  prisms  and  lenses  for  optical  instruments,  are  free  of  duty  under 
the  provision  for  "  glass  plates  or  di.sks,  rough  cut  or  unwrought,  for  use  in  the 
manufacture  of  optical  instruments,"  etc.,  in  paragraph  565,  and  are  not  duti- 
able at  45  per  cent  ad  valorem  as  manufactures  of  glass  under  paragraph  112. 

PoLisTiEn  Prisms. — Such  prism  blanks  which  do  not  exceed  8  inches  in  any 
outside  dimension,  when  polished  on  one  or  more  sides  to  enable  the  character 
of  the  glass  to  be  determined,  are  excluded  from  said  paragraph  565  by  impli- 
cation of  the  proviso  thereto.— T.  D.  24150  (G.  A.  5252). 


FKEE   LIST.  1003 

Glass  Plates,  Rough  Cut  or  Unwrought. — Cylinder-glass  plates,  colored  or 
uncolored,  which  by  reason  of  their  high  cost  are  not  adapted  connnercially  for 
glaziers'  or  decorative  purposes,  and  which  are  manufactured  with  special  care 
for  the  purpose  of  rendering  them  suitable  for  use  in  the  manufacture  of  opti- 
cal instruments,  spectacles,  and  eyeglasses,  are  entitled  to  free  entry  under 
paragraph  565,  and  are  not  dutiable  as  cylinder,  crown,  or  common  window 
glass  at  the  rates  per  pound  according  to  size  provided  by  paragraph  101  and 
the  additional  duty  of  5  per  cent  ad  valorem  prescribed  by  paragraph  107,  if 
colored.— T.  D.  28804  (G.  A.  6731). 

Unwrought  glass  plates  for  optical  instruments,  with  edges  ground  and  pol- 
ished, regardless  of  dimensions,  are  not  dutiable  at  45  per  cent  ad  valorem 
under  paragraph  112,  but  entitled  to  free  entry  under  paragraph  565.  T.  D. 
26193  and  T.  D.  26255  cited  and  followed.— T.  D.  26336  (G.  A.  6028). 

DECISION  UNDER  THE  ACT  OF  1890. 

Glass  Plates  or  Disks,  Unwrought. — -Glass  plates  or  disks  of  uncolored  and 
colored  unpolished  cylinder  glass,  cut  into  rectangular,  oval,  or  round  outlines, 
the  extreme  dimensions  being  If  inches,  are  free  as  unwrought  disks,  etc.,  and 
not  dutiable  as  unpolished  cylinder  glass.^T.  D.  14644  (G.  A.  2402). 

495.  Gloves,  made  wholly  or  in  chief  value  of  leather  made  from 
1913  horsehides,  pigskins,  and  cattle  hides  of  cattle  of  the  bovine  species, 
excepting  calfskins,  whether  wholly  or  partly  manufactured. 

456.  Women's  or  children's  "  glace  "  finish,  goat,  kid,  or  other  leather 
than  of  sheep  origin,  not  over  fourteen  inches  in  length,  $3  per  dozen 
pairs ;  over  fourteen  and  not  over  seventeen  inches  in  length,  $3.75  per 
dozen  pairs ;  over  seventeen  inches  in  length,  $4.75  per  dozen  pairs ;  men's 
"  glace  "  finish,  kid,  goat,  or  other  leather  than  of  sheep  origin,  $4  per 
dozen  pairs. 

458.  Women's  or  children's  kid,  goat,  or  other  leather  than  of  sheep 
origin,  with  exterior  grain  surface  removed,  by  whatever  name  known, 
not  over  fourteen  inches  in  length,  $3  per  dozen  pairs ;  over  fourteen 
inches  and  not  over  seventeen  inches  in  length,  $3.75  per  dozen  pairs ; 
over  seventeen  inches  in  length,  $4.75  per  dozen  pairs;  men's  goat,  kid, 
or  other  leather  than  of  sheep  origin,  with  exterior  grain  surface  re- 
moved, by  whatever  name  known,  $4  per  dozen  pairs. 

4.59.  In  addition  to  the  foregoing  rates  there  shall  be  paid  the  following 
cumulative  duties:  On  all  leather  gloves,  when  lined,  $1  per  dozen  pairs; 
on  all  pique  or  prix  seam  gloves,  40  cents  per  dozen  pairs ;  on  all  gloves 
stitched  or  embroidered,  with  more  than  three  single  strands  or  cords, 
40  cents  per  dozen  pairs. 

442.  Women's  or  children's  "  glace  "  finish,  goat,  kid,  or  other  leather 
than  of  sheep  origin,  not  over  fourteen  inches  in  length,  $3  per  dozen 
pairs;  over  fourteen  and  not  over  .seventeen  inches  in  length,  $3.75  per 
dozen  pairs ;  over  seventeen  inches  in  length,  $4.75  per  dozen  pairs ;  men's 
"  glace  "  finish,  kid,  goat,  or  other  leather  than  of  sheep  origin,  $4  per 
dozen  pairs. 

444.  Women's  or  children's  kid,  goat,  or  other  leather  than  of  sheep 
origin,  with  exterior  grain  surface  removed,  by  whatever  name  known, 
not  over  fourteen  inches  in  length.  $3  per  dozen  pairs;  over  fourteen 
inches  and  not  over  seventeen  inches  in  length,  $3.75  per  dozen  pairs ; 
over  seventeen  inches  in  length,  $4.75  per  dozen  pairs ;  men's  goat,  kid, 
or  other  leather  than  of  sheep  origin,  with  exterior  grain  surface  removed, 
by  whatever  name  known,  $4  per  dozen  pairs. 

445.  In  addition  to  the  foregoing  rates  there  shall  be  paid  the  following 
cumulative  duties:  On  all  leather  gloves,  when  lined,  $1  per  dozen  pairs; 
on  all  pique  or  prix  seam  gloves.  40  cents  per  dozen  pairs ;  on  all  gloves 
stitched  or  embroidered,  with  more  than  three  single  strands  of  cords, 
40  cents  per  dozen  pairs. 


1909 


1897 


1004 


DIGEST   OF   CUSTOMS  DECISIONS. 


1894 


1890 

1883 

1913 
1909 
1897 
1894 
1890 
1883 

1913 


1909 


1897 


1894 


1890 


1883  < 


34G.  Ladies'  or  cliiUlron's  "glace"  tinisli,  jiuat,  kid,  or  oilier  leather 
tliaii  of  sheep  orii^in.  not  over  fourteen  inc-hes  in  len.uth,  ^2.2.")  per  dozen 
pairs;  over  fourteen  and  not  over  seventeen  inches  in  lenjith,  $3  per  dozen 
l>airs;  over  seventeen  inches  in  lenglh,  $4  per  dozen  jiairs;  men's  "  Khice  " 
linish.  kid.  goat,  or  other  leather  than  of  shee|)  origin.  ^4  per  dozen  pairs. 

.'>48.  Ladies'  or  children's  kid,  j,'<"at.  or  other  leather  than  of  sheep 
ori^'in.  with  exterior  f;rain  surface  removed,  by  whatever  name  known, 
not  over  fourteen  inches  in  lenj^tli,  $2.2")  per  dozen  pairs;  over  fourteen 
inches  and  not  over  seventeen  inches  in  leiifrth,  ^'S  per  dozen  pairs;  over 
seventeen  inches  in  length.  .$4  per  dozen  pairs;  men's  goat,  kid,  or  other 
leather  than  of  sheep  origin,  with  exterior  grain  surface  removed,  by 
whatever  name  known.  .$4  per  dozen  pairs. 

458.  *  *  *  all  other  ladies'  and  children's  leather  gloves  and  all 
men's  leather  gloves  of  said  length  or  under,  50  per  centum  ad  valorem ; 
all  leather  gloves  over  fourteen  inches  in  length,  50  per  centum  ad 
valorem,  and  in  addition  to  the  above  rates  there  shall  be  paid  on  all 
men's  gloves  $1  per  dozen. 

436.  Gloves,  kid  or  leather,  of  all  descriptions,  wholly  or  partially 
manufactured,  50  per  centum  ad  valorem. 

496.  Goldbeater's  molds  and  goldbeater's  skins. 

579.  Goldbeater's  molds  and  goldbeater's  skins. 

567.  Goldbeater's  molds  and  goldbeater's  skins. 

498.  Goldbeater's  molds  and  goldbeater's  skins. 

598.  Goldbeater's  molds  and  goldbeater's  skins. 

710.  (ioldlie.-iter's  molds  and  goldbeater's  skins. 

-19  7.  Gras.ses  and  fibers:  Lstle  or  Tampico  fiber,  jute,  jute  butts, 
ninnila.  sisal  grass,  sunn,  and  all  other  textile  grasses  or  fibrous  vege- 
table substances,  not  dressed  or  manufactured  in  any  maimer,  and  not 
specially  provided  for  in  this  section. 

578.  Grasses  and  fibers :  Istle  or  Tampico  fiber,  jute,  jute  butts, 
manila,  sisal  grass,  sunn,  and  all  other  textile  grasses  or  fibrous  vege- 
table substances,  not  dressed  or  manufactured  in  any  manner,  and  not 
specially  provided  for  in  this  section. 

5G0.  Grasses  and  fibers:  Istle  or  Tampico  fiber,  jute,  jute  butts, 
manila,  sisal  grass,  sunn,  and  all  other  textile  gra.sses  or  fibrous  vege- 
table substances,  not  dressed  or  manufactured  in  any  maimer,  and  not 
specially  provided  for  in  this  Act. 

497.  Istle  or  Tampico  fiber,  jute,  jute  butts,  manila,  sisal  grass,  sunn, 
*  *  *  hemp,  fiax,  jute,  and  tow  wastes,  and  all  other  textile  gra.sses 
or  fibrous  vegetable  substances,  uiimaiuifactured  or  undressed,  not  spe- 
cially provided  for  in  this  Act. 

f      .592.  Istle  or  Tampico  fiber. 

.593.  .Tute. 

.594.  .Tute  butts. 

.595.  Manila. 

,596.  Sisal  grass. 

.597.  Sunn. 

And  all  other  textile  grasses  or  fibrous  vegetable  substances,  unmanu- 
.factured  or  undressed,  not  specially  provided  for  in  this  Act. 

.331.  *     *     *     manila     *     *     *     !i;25  per  ton. 
.3,32.  .Tute  butts.  .$5  per  ton. 

333.  .Tute.   20   per   centum   ad   valorem;    sunn,   sisal    grass,   and   other 
vegetable  substances  not  .specially   enumerated  or  provided   for   in   this 
.Act,  $15  per  ton. 


DECISIONS  UNDER  THE  ACT  OF  1909. 

Fibrous  Vegetable  Substances. — A   (ihrous  vegetable  substance  resembling 
lampico,  cleaned  by  shaking  out  the  dust,  dirt,  and  dry  leaves,  and  put  up  in 


FKEE    LIST.  1005 

bunches  of  irresnlar  size,  is  not  (hiti;il)le  by  similitude  as  "tampico.  when 
dressed,  dyed,  or  combed  "  under  paragraph  359,  but  is  free  of  duty  as  "  fibrous 
vegetable  substances,  not  dressed  or  manufactured  in  any  manner,"  under 
paragraph  578.— T.  D.  33961   (G.  A.  7511). 

Stypa  Grass  and  Bronus  in  their  natural  condition  were  held  entitled  to 
free  entry  under  paragraph  578.— Ab.  33070  (T.  D.  3334S). 

Dried  Stypa  Grass  and  Avoine. — There  might  be  some  difficulty  in  holding 
that  the  sun-dried  grasses  of  the  importation  are  textile  grasses,  or  fibers,  or 
other  vegetable  substances  within  the  meaning  of  paragraphs  578  and  630  here 
relied  on  by  the  importer  ;  but  the  rulings  of  the  Board  of  General  Appraisers 
and  those  of  the  courts,  acquiesced  in,  as  these  apparently  have  been  by  Con- 
gress, established  a  construction  that  may  not  now  be  departed  from. — U.  S.  v. 
Post  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  32568;  (G.  A.  Ab.  27298)  T.  D.  82073 
affirmed. 

Hemp — Sunn. — Sunn  being  specifically  provided  for  in  paragraph  578,  it  is 
Immaterial  that  the  merchandise  may  be  included  in  the  broad  definition  of  the 
term  "hemp."  This  is  the  same  decision  as  Ab.  28780  (T.  D.  32618). — Ab. 
28934  (T.  D.  32645). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Galingale  Rush. — So-called  "  Galingale  rush"  {Cyperus  tegetum),  each 
stem  being  split  open  and  dried,  but  not  further  advanced,  is  exempt  from  duty 
under  the  provisions  for  "  textile  grasses  or  fibrous  vegetable  substances,  not 
dressed  or  manufactured  in  any  manner,"  in  paragraph  566.  The  provisions  for 
manufactures  of  vegetable  fiber  (par.  347).  "straw"  (par.  255),  and  "vege- 
table substances,  crude  or  unmanufactured"  (par.  617),  are  not  applicable. 
U.  S.  V.  Richard  (99  Fed.  Rep.,  262),  and  other  cases,  followed;  Blydenburgh 
•(;.  Magone   (40  Fed.  Rep..  573)   distinguished. 

Drying  the  article  and  splitting  the  stem,  to  the  extent  it  has  been  done  in 
this  case,  does  not  make  it  "  dressed  or  manufactured,"  within  the  meaning  of 
said  paragraph  566.  Frazee  v.  Moffitt  (20  Blatch.,  267)  ;  Brauss  v.  U.  S.  (suit 
3292),  and  other  cases,  followed.— T.  D.  24330  (G.  A.  5313). 

China  Grass. — An  article  invoiced  as  "  ramie  or  China  grass  "  and  classified 
by  similitude  as  unhackled  flax  under  paragrapli  324  was  claimed  to  be  free 
of  duty  under  paragraph  566  as  a  crude  fibrous  vegetable  substance.  Protest 
sustained,  the  board  holding  that  the  fact  that  the  merchandise  liad  been  ob- 
tained from  China  grass  by  a  retting  process  was  not  important. — Ab.  21505 
(T.  D.  29887). 

New  Zealand  Hemp  is  not  the  hemp  of  commerce,  and  is  not  dutiable  as 
hemp  under  the  provisions  of  paragraph  327.  Sucli  merchandise,  being  crude 
and  unmanufactured,  is  entitled  to  free  entry  under  the  provisions  of  para- 
graph 566.  T.  D.  818  and  T.  D.  9464  cited  and  followed.— T.  D.  24845  (G.  A. 
5.511). 

Jute. — Jute  fiber  separated  from  the  stalk  and  inner  bark  of  the  plant,  and 
not  subjected  to  manufacture,  is  the  ordinary  and  common  jute  of  commerce 
find  entitled  to  free  entry  under  the  provisions  of  paragraph  566. — T.  D.  22359 
■;G.  A.  4723). 

Sun-Bleached  Heads  or  Stems  of  Wheat  or  Straw. — Stems  or  heads  of 
wheat  or  straw,  sun  bleached,  intended  for  funeral  decorations,  and  not  dressed 
or  manufactured  in  any  manner,  are  not  dutiable,  either  as  ornamental  grains, 
xmder  paragrapli  425,  or  as  "  natural  flowers,  preserved  or  fresh,  suitable  for 
decorative  purposes,"  under  paragraph  251,  but  are  free  of  duty  under  the  pro- 


1006  DIGEST   OF   CUSTOMS  DECISIONS. 

vision  in  p.-irai.'-rMiiii  ."iOG  for  "  textile  s''«isses  or  fibrous  ve.L:(>tahle  substances,  not 
(Iressetl  or  inanufat-tured  in  any  manner,  and  not  specially  provitled  for."  lu  re 
Donat  (G.  A.  4i:i'J),  U.  S.  r.  Uicliard  (09  Fed.  Rep.,  262),  and  Dodge  v.  U.  S. 
(84  id.,  449)  followed.— T.  D.  22265  (G.  A.  4712). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Bast  is  free  as  a  fibrous  vegetable  substance  unmanufactured  or  undressed 
and  is  not  free  under  paragraph  558  as  a  vegetable  substance  nor  dutiable  as 
an  unenumerated  unmanufactured  article. — T.  D.  16337  (G.  A.  3166). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Crin  Vegetal  or  African  Fiber. — That  the  merchandise  in  question  has 
undergone  an  operation  prei)aratory  to  manufacture  the  board  entertains  no 
doul)t.  It  is  vegetable  fiber  developed  from  palm  leaves.  In  degree  of  manu- 
facture it  is  similar  to  the  articles  named  in  paragraphs  592  to  597,  inclusive, 
of  the  free  list. 

The  merchandise  is  a  fibrous  vegetable  substance ;  it  is  unmanufactured  and 
undressed.— T.  D.  13423   (G.  A.  1675). 

Hbrous  Vegetable  Substances,  Unmanufactured.— The  fibrous  part  of  the 
bark  of  a  tree  loosely  twisted  into  the  form  of  a  rope  while  green,  not  intended 
for  use  in  the  condition  in  which  imported,  is  free  as  a  fibrous  vegetable  sub- 
stance.—T.  D.  14830   (G.  A.  2.513). 

Kittool  Fiber.— Certain  fiber  invoiced  as  Idttool.  upon  which  duty  was  as- 
sessed under  section  4,  as  a  nonenumerated  manufactured  article,  is  a  vegetable 
fiber,  and  is  not  crude,  but  has  been  dyed  and  prepared  fit  for  use  in  brushes 
imd  other  lilce  articles.    The  same  is  not  cocoa  fiber. 

The  importers  claim  that  the  same  is  entitled  to  free  entry,  under  paragraph 
597,  as  a  fibrous  vegetable  substance  unmanufactured  and  undressed. 

The  protest  is  overruled.— T.  D.  13.591  (G.  A.  1863). 

Sunn  or  Raffia   is   free   and    not   dutiable   as   hemp. — T.    D.    15579    (G.   A- 

2839). 

DECISIONS  UNDER  THE  ACT  OF  1-883. 

Unmanufactured  Rush,  imported  from  China,  cured  but  not  split  or  dyed 
i."  free  as  "  straw  "  and  not  dutiable  as  a  raw  or  unmanufactured  article  not 
enumerated. — Blydenburgh  v.  Magone  (C.  C),  40  Fed.  Rep.,  573. 

4  98.  Grease,   fats,    vegetable   tallow,    and   oils    (excepting   fish   oils), 
not  chemically  compounded,  such  as  are  commonly  used  in  soap  making 
^^^^    or  in  wire  drawing,  or  for  stuffing  or  dressing  leather,  not  specially  pro- 
vided for  in  this  section. 

580.  Grease,  fats,  vegetable  tallow,  and  oils  (excepting  fish  oils),  .such 
as  are  commonly  used  in  soap  making  or  in  wire  drawing,  or  for  stuftuig 
^^        or  dressing  leather,  and  which  are  fit  only  for  such  uses,  and  not  spe- 
cially provided  for  in  this  section. 

568.  Grease,    and    oils    (excepting    fish    oils),    such    as    are    commonly 
used   in  soap   making  or   in   wire  drawing,   or  for   stuffing  or  dressing 
^^^      leather,  and  which  are  fit  only  for  such  uses,  and  not  specially  provided 
for  in  this  Act. 

499.  Grease  and  oils,     *     *     *     j.„(.ii  ^s  are  commonly  used  in  soap 
1894     making  or  in  wire  drawing,  or  for  stuHlng  or  dressing  leather,  and  which 
are  fit  only  for  such  uses,  not  specially  provided  for  in  this  Act. 

599.  Grease,  and  oils,  such  as  are  commonly  used  in  .soap  making  or 
1890     in  wire  drawing,  or  for  stufling  or  dressing  leather,  and  which  are  fit 
only  for  such  uses,  not  specially  provided  for  in  this  Act. 


FREE    LIST.  1007 

1712.  Grease,  for  use  as  soap  stock  only,  not  specially  enumerated  or 
provided  for. 
790.  Soap  stocks. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Niger-Seed  Oil,  lagely  used  for  soap  making  and  for  manufacturing  an 
article  known  as  "  Duresco,"  classified  as  an  expressed  oil  under  paragraph  45, 
was  held  entitled  to  free  entry  as  an  oil  commonly  used  in  soap  making  (par. 
498).— Ab.  37689. 

Palm-Kernel  Oil.— Merchandise  invoiced  as  "  Distelfa "  and  as  "  palm- 
kernel  oil  soap  stock,"  classified  as  an  acid  not  specially  provided  for  at  15 
per  cent  ad  valorem  under  paragraph  1,  was  held  free  of  duty  under  paragraph 
498.— Ab.  38965. 

Grease  for  Dressing  Leatlier. — Stearin,  an  oil  which,  mixed  with  other  oils 
and  sometimes  without  so  mixing,  is  commonly  used  for  stufling  or  dressing 
leather,  is  free  of  duty  imder  paragraph  49S,  and  not  dutiable  at  15  per  cent 
as  an  acid  not  specially  provided  for  under  paragraph  1. — T.  D.  35894  (G.  A. 
7812). 
Vegetable  Tallow. 

Mafura  Tallow  extracted  from  the  seed  of  a  tree  that  growns  in  Mozam- 
bique, Portuguese  East  Africa,  being  such  a  substance  as. is  commonly  used  in 
making  soap,  is  entitled  to  free  entry  under  the  provisions  of  paragraph  498. 

Common  Use  in  a  Foreign  Country. — The  mere  fact  that  such  tallow  had 
not  been  previously  imported  into  and  therefore  not  used  in  the  United  States 
in  the  making  of  soap  does  not  preclude  it  from  free  entry,  since  it  has  been 
shown  to  be  commonly  used  in  a  foreign  country  for  such  purpose  and  possesses 
characteristics  similar  to  like  .substances  commonly  used  in  soap  making  in 
the  United  States. 

Intent  of  Congress. — The  Congress  in  omitting  in  the  tariff  revision  of  1913 
from  paragraph  498  the  words  "  and  wdiich  are  fit  only  for  such  uses  "  evidenced 
an  intent  to  permit  a  more  liberal  use  of  the  greases  and  oils  provided  for  in 
that  paragraph.— T.  D.  35221  (G.  A.  7698). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Wool  Grease. — The  legal  effect  of  paragraph  580  is  to  cast  upon  importers 
the  burden  of  establishing  not  only  that  the  oil  imported  is  fit  for  the  uses 
therein  enumerated,  but  that  it  has  no  practical  commercial  fitness  for  other 
uses  than  those  named.  Stone  &  Downer  Co.  v.  U.  S.  (4  Ct.  Cust.  Appls.,  — ; 
T.  D.  33266).  There  is  here  a  clear  preponderance  of  proof  of  the  Government's 
contention  that  the  grease  of  the  importation  was  not  so  limited  in  its  use. — 
U.  S.  V.  Klipstein  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  34003;  (G.  A.  Ab.  29103)  T.  D. 
32681  and  (G.  A.  Ab.  31415)  T.  D.  33217  reversed. 

Kromoline, — The  article  dealt  in  under  the  trade  name  of  "  kromoline," 
being  a  mixture  of  mineral  oil,  fish  or  vegetable  oils,  and  other  substances,  is 
not  an  alizarin  assistant,  an  acid,  or  any  one  of  the  soluble  greases  provided 
for  in  paragraph  32.  Nor  is  such  a  mixture  a  fish  oil  and  therefore  within  the 
exception  in  paragraph  580. 

Kromoline  is  a  grease  or  oil  "  commonly  used  for  stuffing  or  dressing  leather, 
and  fit  only  for  such  use,"  and  is  entitled  to  free  entry  under  paragraph  580. — 
T.  D.  31743    (G.  A.  7246). 

Dressing  Oil  Distilled  From  Grease. — The  term  "  fit  only  "  implies  that 
the  article  to  which  it  applies  has  no  practical  commercial  fitness  for  uses 
other  than  those  designated. — Stone  &  Downer  Co.  et  al.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  33266;   (G.  A.  Ab.  29098)  T.  D.  32681  affirmed. 


1008  DIGEST    OF    CUSTOMS    DKCISIONS. 

(.'oripol.'  'I'lio  iiiipoi-U'r  irstiticd  tluit  the  only  use  of  tliis  oil  or  j^reaso  is  for 
stuflinj;  or  dressiiiR  leather.  Tlie  fact  that  it  inJRlit  be  used  for  sttnio  other 
purpose  is  immaterial.     See  G.  A.  7246  (T.  D.  31743). 

In  construing  the  phrase  "  fit  only  for  such  use,"  Judge  Townsend,  in  Oil 
Seeds  Pressing  Co.  v.  U.  S.  (114  Fed.,  793),  says: 

The  word  "  tit "  seems  to  be  equivalent  to  "  suitable  " — the  actual,  practical, 
and  commercial  suitableness  of  the  article  for  the  purpose  designated. 

See  also  Stone  v.  U.  S.  (1  Ct.  Cust.  Appls.,  513;  T.  D.  31533). 

HeJd  to  be  free  of  duty  (par.  580).— Ab.  35G79  (T.  D.  34468). 

Niger  Seed  Oil. — Niger  seed  oil  dutiable  at  the  rate  of  25  per  cent  ad  va- 
lorem under  paragraph  3.— Dept.  Order  (T.  D.  32615). 

Vegetable  Tallow. — Conceding  for  the  purposes  of  this  case  only  that  the 
merchandise  is  a  vegetable  tallow,  or  that  it  is  commercially  known  as  such, 
it  is  not  the  vegetable  tallow  described  in  paragraph  580,  and  it  can  not,  there- 
fore, be  admitted  free  of  duty.— U.  S.  v.  Da  vies,  Turner  &  Co.  (Ct.  Cust. 
Appls.),  T.  D.  33364;  (G.  A.  Ab.  29841)  T.  D.  32830  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Castor  Oil. — A  mixture  of  castor  oil  and  oleic  acid,  held  dutiable  as  castor 
oil  by  similitude  under  paragraph  33. — Isaacs,  Vought  &  Co.  v.  U.  S.  (C.  C), 
T.  D.  27773;   (G.  A.  5718)  T.  D.  25410  affirmed. 

Niger-Seed  Oil  is  free  of  duty  under  paragraph  568  as  an  oil  "  commonly 
used  in  soap  making"  and  "fit  only  for  such  use."  In  order  to  be  excluded 
from  this  provision,  it  is  not  enough  that  an  oil  can  be  used  for  other  pur- 
poses; it  must  also  he  fit  for  such  other  purposes.— U.  S.  r.  Colby  (C.  C.  A.), 
T.  D.  28078;  T.  D.  27498  (C.  C.)  afhrmod  and  (G.  A.  5954)  T.  D.  26109 
reversed. 

Recovered  Oil. — The  phrase  "  fit  only  for  such  use  "  means  fit  in  a  commer- 
I'ial  sense;  but  whether  an  article  must  be  held  fit  for  a  certain  use,  if  when 
blended  with  other  articles  it  becomes  so  fit,  is  a  question  now  reserved. 

A  dressing  oil  distilled  from  grease  or  degras  being  found  by  the  Board  of 
General  Appraisers  to  be  fit  for  other  purposes  than  for  dressing  or  stuffing 
leather,  the  evidence  being  conflicting,  this  finding  will  not  be  disturbed,  and 
the  Importation  was  dutiable  under  paragraph  3.  McKerrow  Co.,  Ab.  6179 
(T.  D.  26312).— Stone  &  Downer  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31533; 
(Ab.  21485)  T.  D.  29877  aflirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Crude  Olein. — Said  merchandise  is  commercially  known  as  crude  oleln  or 
oleic  acid,  is  a  fat  oil  of  animal  origin,  chiefly  and  commonly  used  in  soap 
making,  and  in  its  condition  as  imported  fit  only  for  such  uses. — T.  D.  15040 
(G.  A.  2617). 

4  99.  Guano,    manures,    and    all    substances    used    only    for    manure, 
1913     including  basic  slag,  ground  or  unground,  and  calcium  cyanamid  or  lime 
nitrogen. 

581.  Guano,   manures,   and   all   substances  used  only   for   manure,   in- 
1909     eluding  basic  slag,  ground  or  unground,  and  calcium  cyanamid  or  lime 
nitrogen. 

I    121.  *    *     *    basic  slag,  ground  or  unground,  $1  per  ton. 

t    •'569.  Guano,  manures,  and  all  substances  used  only  for  manure. 

1894        500.  Guano,  manures,  and  all  substances  expressly  used  for  manure. 


FREE   LIST.  1009 

1890         600.  Guano,  manures,  and  all  substances  expressly  used  for  manure. 
1883         505.  Guano,  manures,  and  all  substances  expressly  used  for  manure. 

DECISIONS  UNDER  THE  ACT  OF  1913. 
«• 
Bone  Precipitate. — In  view  of  the  appraiser's  report  that  the  merchandise 

consists  of  bone  precipitate  used  chiefly  as  a  fertilizer,  it  is  held  entitled  to  free 
entry  under  paragraph  499,  as  claimed. — Ab.  38576. 

Bone  precipitate  free  of  duty  as  a  substance  used  only  for  manure  under 
paragraph  499.— Dept.  Order  (T.  D.  34451). 

Ground  Limestone,  the  sole  use  of  which  is  to  fertilize  the  soil,  is  free  of 
duty  as  a  material  used  only  for  manure,  paragraph  499.— T.  D.  36589  (G.  A. 
7946). 

Radium  Residuum. — The  residuum  of  the  manufacture  of  radium,  con- 
sisting chiefly  of  silica,  alumina,  and  lime,  classified  as  unwrought  earth  under 
paragraph  76,  was  held  free  of  duty  as  a  substance  used  only  for  manure 
(par.  499).— Ab.  37079  (T.  D.  35020). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Cottonseed  Ashes,  classified  as  a  nonenumerated  manufactured  article  under 
paragraph  480,  were  held  free  of  duty  as  a  substance  used  only  for  manure  (par. 
581).    Ab,  7697  (T.  D.  26649)  followed.— Ab.  25657  (T.  D.  31263). 

Meat  Tankage — Bone  Tankage. — The  testimony  offered  by  the  importer 
fairly  shows  that  practically  the  only  use  of  the  exact  commodity  under  con- 
sideration in  this  case  is  in  the  manufacture  of  fertilizer,  and  the  Government 
offered  no  testimony  to  contradict  this.— Ab.  26390  (T.  D.  31S32). 

Rape  Meal. — The  rape  meal  of  the  importation  was  assessed  as  a  non- 
enumerated  manufactured  article  under  paragraph  480.  It  was  claimed  to 
be  a  substance  used  only  for  manure  and  to  be  free  of  duty  under  para- 
graph 581. 

The  evidence  strongly  tends  to  show  that  rape  meal  is  used  in  this  country 
for  feeding  stock,  but  it  is  sufficient  to  support  the  collector's  finding  that 
the  importers  failed  to  show  the  merchandise  is  of  a  class  that  has  no  com- 
mon, practicable,  or  profitable  use  other  than  use  as  manure. — Taylor  et  al.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33162;  (G.  A.  Ab.  28066)  T.  D.  32379  affirmed. 

Ravison  Meal,  assessed  under  paragraph  480,  was  claimed  to  be  free  of  duty 
under  paragraph  581.  Protests  sustained  on  the  authority  of  G.  A.  7257  (T.  D. 
31800)  and  Ab.  26390  (T.  D.  31832).— Ab.  28905   (T.  D.  32645). 

Soya  Cake  Meal. — The  phrase  "  used  only  for  manure  "  in  paragraph  581 
embraces  within  its  meaning  substances  used  in  the  manufacture  of  fertilizer, 
the  word  "  manure "  as  used  in  this  act  being  synonymous  with  fertilizer. 
Shallus  v.  U.  S.  (129  Fed.  Rep.,  845;  T.  D.  25041). 

The  word  "substances"  as  used  in  this  act  has  a  general  rather  than  a  spe- 
cial application,  and  with  the  words  following,  which  denote  the  kind  of  sub- 
stances, applies  generally  to  commodities  of  the  kind  therein  described  and  not 
to  the  particular  shipment  which  is  the  subject  of  a  protest.  Magone  v.  Heller 
(150  U.  S..  70)  and  Marine  v.  Bartol  (60  Fed.  Rep.,  601). 

The  testimony  in  this  case  does  not  show  that  soya  cake  meal  is  used  only 
for  manure  as  that  phrase  as  used  in  paragraph  581  has  been  construed,  and 
does  not  bring  it  within  the  rule  esta'^iished  by  Magone  v.  Heller,  supra,  and 
Marine  v.  Bartol,  supra.— T.  D.  31800  (G.  A.  7257). 
60690°— 18— VOL  1 64 


lOlO  DIGEST   OF   CUSTOMS   DECISIONS. 

IJopt  Sugar  Residue,  soiiu'tiinos  callod  "  Ix'ct  slop,"  classified  :\s  molasses 
under  i)ara>?rai)li  21(5,  was  held  free  of  duty  as  substances  used  only  for  manure 
(par.  5S1).— Ab.  L'TGHl   (T.  D.  ;}214n). 

SwcepinRS  From  Shoe  Factories. — Scrap  or  waste  leather,  sweepings  from 
floors  of  shoe  factories,  assessed  as  waste  under  paragraph  479,  was  held  en- 
titled to  free  entry  as  a  substance  used  only  for  manure  (par.  5S1). — Ab.  34156 
(T.  D.  33934). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Hog-Hair  Waste,  used  solely  as  an  iuirredent  in  the  manufacture  of  fer- 
tilizers, is  not  dutiable  as  waste  under  parajirapli  403.  but  is  free  of  duty 
under  paragraph  r)G9  as  a  substance  "used  only  for  manure."  Shnllus  v.  U.  S. 
(T.  D.  25041)   followed.— T.  D.  25085   (G.  A.  5G04). 

Certain  waste  of  hog  hair,  consisting  of  sweepings  in  factories,  which  is  used 
solely  as  an  ingredient  in  the  manufacture  of  artificial  fertilizers,  but  is  not  suit- 
able in  its  imported  condition  for  use  as  fertilizer,  is  subject  to  classification 
under  paragraph  5G9,  free  list,  providing  for  "  substances  used  only  for  manure," 
and  not  as  "waste,  not  specially  provided  for,"  under  paragraph  463. — Shallus 
r.  U.  S.   (C.  C).  T.  D.  25041. 

Lard  Cracklings,  sometimes  known  as  crude  tankage,  consisting  of  the 
residue  or  waste  of  pork-packing  establishments,  being  a  substance  used  only 
for  manure,  are  free  of  duty  under  paragraph  5G9,  and  arc  not  dutiable  at  10 
per  cent  ad  valorem  under  paragraph  463  as  "  waste,  not  specially  provided 
for." 

Where  an  article  brought  into  the  country  has  no  other  use  or  value  ex- 
cept that  of  forming,  together  with  other  things,  a  manure,  it  is  within  the 
spirit  and  letter  of  said  paragraph  5G9,  and  is  free  of  duty.  Shallus  v.  U.  S. 
(129  Fed.  Hep..  845;  T.  D.  25041)  followed;  In  re  Hempstead,  G.  A.  5488 
(T.  D.  24802),  overruled.— T.  D.  25800  (G.  A.  .5855). 

Basic  Slag  is  dutiable  uixler  the  provisions  of  paragraph  121  at  the  rate  of 
$1  per  ton,  and  is  not  entitled  to  free  entry  as  a  substance  used  only  for 
manure,  under  paragraph  6.^9.  IMagone  v.  Heller  (150  U.  S.,  70)  distin- 
guished.—T.  D.  22522   (G.  A.  4778). 

Thomas'  Slag.— A  basic  slag  known  as  Thomas'  phosphate,  Thomas'  slag, 
etc.,  containing  about  17  to  19  per  cent  of  phosphoric  acid  and  useful  only  as  a 
fertilizer,  is  not  dutiable  as  "  basic  slag,  ground  or  unground,"  under  para- 
graph 121.  but  is  exempt  from  duty  under  paragraph  5G9,  relating  to  "all  sub- 
stances used  only  for  manure."-  Magone  v.  Heller  (1.50  U.  S.,  70)  followed; 
G.  A.  4778  (T.  D.  22522)  overruled.— T.  D.  2S947  (G.  A.  67.54). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Nitragin  is  a  substance  expressly  used  for  manure  and  is  free.  It  is  not  free 
as  an  acid  nor  dutiable  as  a  nonenumerated  article. — T.  D.  18152  (G.  A.  .3909). 

Sludge  Acid. — In  the  manipulation  of  crude  petroleum  one  of  its  distillates 
or  products  is  agitated  with  sulphuric  acid,  which  takes  up  certain  odorous  and 
coloring  or  tarry  matters,  and.  mixed  with  more  or  less  water,  settles  at  the 
bottom  of  the  agitating  tank,  and  is  thence  drawn  off.  It  can  not  fairly  be  con- 
sidered a  product  of  crude  petroleum,  as  it  embracers  more  of  the  elements  of 
sulphuric  acid.  It  is,  and  has  been  for  many  yenrs,  conmiercially  known  as 
sludge  acid  and  is  chiefly  valuable  for  and  used  in  the  manufacture  of  fer- 
tilizers.—T.  D.  170G9  (G.  A.  3450). 


FREE    LIST.  1011 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Sulphate  of  Potash,  the  only  common  use  of  which,  either  by  itself  or  in 
combination  with  other  materials,  is  as  a  manure  or  in  the  manufacture  of 
manure,  is  free  as  expressly  used  for  manure  and  is  not  dutiable  as  sulphate  of 
potash.  This  was  a  manure  salt  made  in  Saxony  from  "  kainit." — Magone  v. 
Heller,  150  U.  S.,  70. 


1913 


1909 


500.  Gum:   Amber  in   chips  valued   at   not  more  than   50  cents  per 
pound,  copal,  damar,  and  kauri. 

488.  Amber,  and  amberoid  unmanufactured,  or  crude  gum,  gum  kauri, 
and  gum  copal. 


1897  470.  Amber,  and  amberoid  unmanufactured,  or  crude  gum. 

If  94  oGO.  Amber,  and  amberoid  unmanufactured,  or  crude  gum. 

1890  479.  Amber,  unmanufactured,  or  crude  gum. 

1883  640.  Aml)er     *     *     *     gum. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Gum  Copal — Resin. — Gum  copal  should  be  admitted  free  of  duty  imder 
paragraph  548,  relating  to  "gums"  and  "gum  resin." — T.  D.  27360  (G.  A. 
6370). 

301.  Gunpowder,    and    all    explosive    substances,    not    specially    pro- 
1913    vided  for  in  this  section,  used  for  mining,  blasting,  and  artillery  pur- 
poses. 

435.  Gunpowder,  and  all  explosive  substances  used  for  mining,  blast- 
■•anq    i"S^'  artillery,  or  sporting  purposes,  when  valued  at  20  cents  or  less  per 
pound,  2  cents  per  pound  ;  valued  above  20  cents  per  pound,  4  cents  per 
pound. 

422.  Gmipowder,  and  all  ex])]osive  substances  used  for  mining,  blast- 
-___     ing,  artillery,  or  sporting  purposes,  when  valued  at  20  cents  or  less  per 
pound,  4  cents  per  pound  ;  valued  above  20  cents  per  pound,  6  cents  per 
pound. 

325.  Gunpowder,  and  all  explosive  substances  used   for  mining,   blast- 
,aaA     iog,  artillery,  or  sporting  purposes,  when  valued  at  20  cents  or  less  per 
pound,  5  cents  per  pound ;  valued  above  20  cents  per  pound,  8  cents  per 
pound. 

440.  Gunpowder,  and   all  explosive  substanr(>s  used   for  mining,  blast- 
.,j.__    ing,  artillery,  or  sporting  purposes,  when  valued  at  20  cents  or  le.ss  per 
pound,  5  cents  per  pound  ;  valued  above  20  cents  per  i)ound,  8  cents  per 
pound. 

439.  Gunpowder,  and   all   explosive  substances  used  for  n)ining,  blast- 
.„_„     ing,  artillery,  or  sporting  purposes,  when  valued  at  20  cents  or  less  per 
pound,  6  cents  per  pound  ;  valued  above  20  cents  per  pound,  10  cents  per 
pound. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Trinitrotoluol. — Trinitrotoluol  free  of  duty  under  paragraph  501,  tariff  act 
of  1913,  as  an  explosive  substance  not  specially  provided  for,  used  for  artillery 
purposes.— Dept.  Order   (T.  D.  3G.526). 

1S13  502.  Gutta-percha,  crude. 

1909  582.  Gutta-percha,  crude. 

1897  570.  Gutta-percha,  crude. 

1894  503.  Gutta-percha,  crude. 

1890  603.  Gutta-percha,  crude. 

1883  716.  Gutta-percha,  crude. 


1012  DIGEST    OF    CUSTOMS    DECISIONS. 

DECISIONS  UNDER  TIIK  ACT  OF  1897. 

Gutta-I'crclia,  which  h;is  hiMMi  reboiled  to  remove  iiiiiiurities  :md  to  render 
it  uniform  or  liomofienoous  in  texture,  but  wiilch  still  contains  some  impuri- 
ties, is  not  dutiable  as  a  manufacture  of  fiiutta-percha,  but  is  entitled  to  free 
admission,  under  paragrapli  570,  for  "gutta-percha,  crude." — T.  D.  19528  (G.  A. 
4191). 

Gutta-Percha,  Crude. — Gutta-percha  of  a  f,'reenish  hue,  in  the  form  of  lumps 
or  rolls,  is  free  and  not  dutiable  as  a  manufacture  of  gutta-percha. — T.  D. 
18157  (G.  A.  3914). 

DECISIONS  UNDEIi  THE  ACT  OF  1890. 

Recovered  G:itta-Percha  as.sessod  uiiflcr  paragraph  4G1  and  claiinod  to  be 
free  under  paragraph  603  or  613.  I'rotcst  overruled,  but  the  board  does  not 
pass  upon  the  correctness  of  the  as.so.ssment. — T.  D.  15006  (G.  A.  2583). 

56.3.  Hair  of  horse,  cattle,  and  other  animals,  cleaned  or  uncleaned, 
1913    drawn  or  undrawn,  but  unmanufactured,  not  specially  provided   for  in 
this  section. 

.583.  Hair  of  horse,   cattle,   and  other  animals,  cleaned  or  uncleaned, 
1909    drawn  or  undrawn,  but  unmanufactured,  not  specially  provided  for  in 
this  section ;     *     *     *. 

571.  Hair  of  horse,  cattle,  and  otlier  animals,  cleaned  or  uncleaned, 
1897    drawn  or  undrawn,  but  unmanufactured,  not  specially  provided   for   in 
this  Act ;     *     *     *. 

504.  Hair  of  horse,   cattle,   and  other  animals,   cleaned  or  uncleaned, 
drawn  or  undrawn,  not  specially  provided  for  in  this  Act;     *     *     *. 

004.  Hair  of  horse,  cattle,  and  other  animals,  cleaned  or  uncleaned, 
1890    drawn  or  undrawn,  but  unmanufactured,   not  specially  provided  for  in 
this  Act ;     *     *     *. 

717.  Hair,  horse  or  cattle,  and  hair  of  all  kinds,  cleaned  or  uncleaned, 
1883     drawn   or   undrawn,   but   unmanufactured,  not   specially   enumerated   or 
provided  for  in  this  Act ;     *     *     *. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bleaclied  Hair. — Bleaching  does  not  necessarily  constitute  a  maniifacture, 
and  the  clear  and  explicit  provisions  of  paragraph  583  cover  the  merchandise. — 
Ah.  20426. 

China  Goat  Hair. — The  question  for  determination  is  almost  entirely  one  of 
fact,  and  on  a  review  of  the  testimony  it  is  held  the  merchandise  is  China  goat 
hair,  not  wool,  and  as  such  was  entitled  to  free  entry  under  paragraph  583. — 
U.  S.  V.  Fearon  Daniel  Co.  (Ct.  Cust.  Appls.),  T.  D.  35152;  (G.  A.  Ab.  35843) 
T.  D.  34.548  affirmed. 

Horsehair  for  Musical  Instruments.— The  merchandise  is  certainly  un- 
manufactnred,  and  the  words  "hair  of  horse,  cleaned  or  uncleaned,  drawn  or 
undrawn,  but  unmanufactured"  specifically  describe  the  merchandise  in  dis- 
pute. Its  use  as  strings  for  a  violin  bow  does  not  constitute  it  strings  for  a 
musical  instrument  within  the  terms  of  paragraph  407. — Ab.  37231. 

Hor.sehair,  Drawn. — Hair  taken  from  scraps  and  jiieces  of  old  hair  cloth, 
carbonized,  separated,  cut  into  lengths,  and  put  into  bundles,  invoiced  as  horse- 
hair, drawn,  was  assessed  as  a  norienumerated  manufactured  article  under 
laragraph  480.  Free  entry  was  claimed  under  paragraph  .583.  Protest  sus- 
tained.    Ab.  26426  (T.  D.  31842)  noted.— Ab.  33336  (T.  D.  33695). 


FREE   LIST.  1013 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Goat  Hair,  Dyed. — Goat  hair  tn.cen  from  scraps  of  dyed  goat  skins  and  of 
less  value  tlian  lilie  hair  iindyed  is  not  a  manufactured  article  within  the 
meaning  of  the  tariff  law,  but  should  be  admitted  free  of  duty  under  para- 
graph 571  relating  to  animal  hair  "unmanufactured." — T.  D.  29145  (G.  A. 
6789). 

Goat  Hair  Unfit  for  Combing  Purposes. — Goat  hair  showing  merely  a  trace 
of  Angora  blood  and  unlit  for  combing  purposes  is  free  of  duty  under  para- 
graph 571  and  not  dutiable  under  paragraphs  350  and  357. — T.  D.  26G10 
(G.  A.  6113). 

Common  Goat  Hair,  commercially  known  as  "  Madras  goat  hair  "  or  "  India 
goat  hiiir,"  is  free  of  duty  under  paragraph  571  as  "  hair  of  horse,  cattle,  and 
other  animals,"  not  being  elsewhere  more  specifically  provided  for. — T.  D.  19847 
(G.  A.  4226). 

Squirrel  Hair — Ejusdem  Generis. — Squirrel  hair,  tied  up  in  bunches,  is 
free  of  duty  under  paragraph  571,  which  provides  for  "  hair  of  horse,  cattle,  and 
other  animals,"  unmanufactured.  It  is  not  dutiable  under  paragraph  366  as 
a  manufacture  of  wool.    In  re  Downing  (G.  A.  511)  followed. 

The  rule  of  ejusdem  generis  has  no  application  to  the  construction  of  para- 
graph 571,  because  the  specific  words  of  said  paragraph  have  no  identity  of 
genus.  Robertson  v.  Edelhoff  (132  U.  S..  614,  617)  applied.— T.  D.  22869 
(G.  A.  4880). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Horsehair  for  Violin  Bows  is  free  and  not  dutiable  as  parts  of  musical  in- 
struments. We  make  a  further  finding  of  fact  that  the  merchandise  is  a  ma- 
terial designed  for  and  chiefly  used  in  the  manufacture  of  musical  instruments, 
but  is  not  a  part  of  a  musical  instrument,  and  that  the  same  is  horsehair 
cleaned,  but  not  manufactured.— T.  D.  15686  (G.  A.  2867). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Badgers'  Hair  cleaned,  sorted,  and  cut  into  uniform  lengths  ready  to  be 
manufactured  into  brushes  is  free.— T.  D.  11068  (G.  A.  511). 

Horsehair  for  Violin  Bows.— Bow  hair,  consisting  of  horsehair  cleaned, 
assorted,  cut  into  equal  lengths,  with  waxed  knots  upon  one  end,  and  intended 
to  be  used  in  the  construction  of  violin  bows,  is  free. — T.  D.  11562  (G.  A.  737). 

Common  Goat  Hair  held  dutiable  and  not  free  under  paragraph  604. —  T.  D. 
11408  (G.  A.  691). 

Hog's  or  Pig's  Hair. — That  the  merchandise  in  question  is  hog's  hair  or 
pig's  hair,  raw  or  unmanufactured.  That  it  is  not  hog's  bristles,  and  is  not 
commercially  known  as  bristles. 

We  accordingly  hold  that  the  merchandise  in  question  is  entitled  to  admis- 
sion free  of  duty,  under  the  provisions  of  paragraph  604,  as  claimed  by  the 
Protestant.— T.  D.  12852   (G.  A.  1448). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Common  Goat  Hair. — Common  goat  hair  is  dutiable  at  10  cents  per  pound 
and  not  free  as  "  hair,  horse  or  cattle,  and  hair  of  all  kinds,  not  specially 
enumerated." — Cooper  v.  Dobson,  157  U.  S.,  148 ;  reversing  46  Fed.  Rep.,  184. 


1014  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER   STATUTES   I'lUOK  TO  THE  ACT  OF  1883. 

Goat  Hair  iincli'iiiu'd  and  (iiiinaiiuracHin'd  is  oxonipl  from  duly  notwith- 
standiuf,'  the  provision  of  scclion  4,  act  of  .luno  :?(»,  1SG4.— Fifty-One  I'.aies  of 
Goat  Hair  (2  Hen.,  479),  9  Fed.  Cas.,  44. 


1913 


."iOl.   Hide   cuttings,    raw,    with   or   willuiut    liair,   and    all   other   f?lue 
stock. 

1909  584.  Hide  cuttings,  raw.  with  or  without  h.iir,  and  all  other  glue  stock. 
1897  572.  Hide  cuttings,  raw,  with  or  without  hair,  and  all  other  glue  stock. 
1894  50G.  Hide  cuttings,  raw,  with  or  without  hair,  and  all  other  glue  stock. 
1890  GOO.  Hide  cuttings,  raw,  with  or  without  hair,  and  all  other  glue  stock. 
1883         511.   Hide  cuttings,  raw.  with  or  without  hair,  and  all  glue  stock. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Gluo-Stoek  Liquor,  a  hy-itn)duct  from  the  hoiling  of  the  l)lui)l)er  and  hones  of 
the  whale,  which  is  jiut  through  various  processes  in  order  to  convert  it  into 
glue,  found  to  he  "glue  stock"  and  free  from  duty  under  that  enumeration  In 
paragraph  572. 

A  protest  claimed  an  article  to  be  free  of  duty  as  "  glue  stock,"  Held,  that 
the  protest  was  sutliciently  specific,  although  it  failed  to  designate  by  number 
paragraph  572  of  the  free  list  under  which  the  claim  was  made.  G.  A.  5283 
(T.  D.  24244)  and  G.  A.  5514  (T.  D.  24S4S)  cited.— T.  D.  2GG80  (G.  A.  6140). 

Cattle  Tails  held  to  be  free  of  duty  as  hide  cuttings  under  paragraph  572. — 
T.  D.  19139  (G.  A.  4112). 

1913  505.   Hide  rope. 

1909  !").S5.  Hide  rope. 

1897  57."..   Hide   rope. 

1894  ."107.   Hide  rope. 

1890  G07.  Hide  rope. 

1883  718.   Hide  rope. 


1909 


1913        .")()«.   Hides  of  cattle,  raw  or  uncured,  or  dry,  salted,  or  pickled. 

450.  Hides  of  cattle,  raw  or  uncuiuMl,  whether  dry,  salted,  or  pickled, 
shall  be  admitted  free  of  duty,     *     *     *. 

437.  Hides  of  cattle,  raw  or  uncured,  whether  dry,  salted,  or  pickled, 

15  per  centum  ad  valorem:   Provided,  That  upon  all   leather  exported, 

1897     made  from  imported  hides,  there  shall  be  allowed  a  drawback  equal  to 

the  amount  of  duty  i)aid  on  such  hides,  to  be  paid  under  such  regulations 

as  the  Secretary  of  the  Trt-asury  may  prescribe. 

1894         505.  Hides,     *     *     ♦     raw  or  uucured,  whether  dry,  salted,  or  pickled. 

1890        G05.   Hides,  raw  or  uncured,  whether  dry,  salted,  or  pickled,     *     *     *. 

1883        719.  Hides,  raw  or  uncured,  whether  dry,  salted,  or  pickled,     *     *     *. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Hides  from  American  Cattle  Exported  Alive. — A  previous  decision  in  this 
cause  is  adhered  to  (1  Ct.  Cust.  Appls.,  3.3G ;  T.  D.  31433).  That  decision 
was  rested  on  the  proposition  that  the  conunodity  imported  was  another  and 
distinct  conunodity  from  the  one  exported.  Then>  was  no  purpose  there  to 
hold,  nor  can  the  language  employed  by  any  fair  construction  be  made  to  hold, 
that  because  an  article  was  named  in  the  dutiable  list  as  subject  to  duty  the 


FREE   LIST.  1015 

article  so  named  could  not  in  any  circumstances  be  entitled  to  free  entry  under 
paragraph  483.  G.  A.  4103  (T.  D.  19130).— Buschoff  et  al.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  32285;  T.  D.  31433  (Ct.  Cust.  Appls.)  affirmed. 

Where  hides  have  been  removed  abroad  from  American  cattle  exported  alive 
and  these  hides  so  removed  returned  here  as  imports,  they  are  not  to  be 
deemed  articles  of  the  growth,  produce,  and  manufacture  of  the  United  States, 
and  as  such  free  of  duty,  but  as  hides  of  cattle  as  described  in  paragraph  437, 
and  were  dutiable  under  that  paragraph. — Buschoff  et  al.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  31433;  (G.  A.  Ab.  22697)  T.  D.  30356  affirmed. 

Buffalo  Hides. — Hides  of  the  domesticated  East  India  buffalo  are  dutiable 
as  "  hides  of  cattle  "  under  paragraph  437,  rather  than  free  of  duty  as  "  hides 
not  specially  provided  for"  under  paragraph  664. — Schmoll  v.  U.  S.  (C.  C.  A.), 
T  D.  28604;  T.  D.  27920  (C.  C.)  affirmed  and  (G.  A.  6268)  T.  D.  27021  re- 
versed. 

Hides  and  Skins  Indiscriminately  Mixed. — Where,  in  an  importation  of 
dutiable  hides  mixed  with  uondutiable  skins,  the  entire  lot  was  assessed  for 
duty  as  hides  the  presumption  is  that  such  of  the  articles  as  are  not  proved 
to  be  skins  are  hides  and  were  correctly  classified  as  such  by  the  collector. 
U.  S.  V.  Ranlett  (172  U.  S.,  133;  19  Sup.  Ct.  Rep.,  104)  followed.  U.  S.  v. 
Brewer  (92  Fed.  Rep.,  343),  Locke  v  U.  S.  (2  Clif.,  574),  In  re  Vandiver  (G.  A. 
3818),  In  re  Arbib  (G.  A.  4014),  In  re  Walsh  (G.  A.  4545),  and  In  re  Hecht 
(G.  A.  4215),  cited.  Note  also  Weil  v.  U.  S.  (115  Fed.  Rep.,  592).— T.  D.  21900 
(G.  A.  4624). 

Calfskins  Distinguished  from  Hides, — Raw  calfskins  are  not  dutiable  at 
15  per  cent  ad  valorem  as  "  raw  cattle  hides,"  under  paragraph  437,  but  are 
free  under  the  provision  in  paragraph  664  for  "  skins  of  all  kinds,  raw  (except 
sheepskins  with  the  wool  on)." 

In  the  trade  and  commerce  of  this  country  the  term  "  hides  "  applies  to  the 
skins  of  the  larger  animals,  such  as  horses,  oxen,  cows,  and  bulls,  while  the 
term  "  skins  "  applies  to  the  coverings  of  calves,  sheep,  and  goat.  Such  dis- 
tinction has  been  recognized  in  the  tariff  legislation  of  Congress  for  more  than 
40  years.  In  re  White  (G.  A.  2110)  and  In  re  White  (G.  A.  2111)  approved.— 
T.  D.  18739  (G.  A.  4052). 

1913  50  7.  Hones  and  whetstones. 

1909  586.  Hones  and  whetstones. 

1897  574.  Hones  and  whetstones. 

1894  508.  Hones  and  whetstones. 

1890  60S.  Hones  and  whetstones. 

1883  720.  Hones  and  whetstones. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Knife  Sharpeners. — The  articles  under  consideration,  knife  sharpeners,  com- 
posed of  wood,  metal,  and  einery  composition,  are  held  to  be  free  of  duty  under 
paragraph  574,  and  not  dutiable  under  paragraph  208  as  manufactures  in  chief 
value  of  wood  as  assessed.— Ab.  18509  (T.  D.  28889). 

1913  508.   Hoofs,  unmanufactured. 

1909  587.  Hoofs,  unmanufactured. 

1897  575.  Hoofs,  unmanufactured. 

1894  509.  Hoofs,  unmanufactured. 


1016  DIGEST   OF   CUSTOMS   DECISIONS. 

1890         609.  Hoofs,  uniunmifnclured 
1883         512.  Hoofs. 

509.  Hoop  or  band   iron,   or   hoop  or  band   steel,   cut  to   lenj^ths,   or 
1913     ^^■''•*">'  "'■  Pai'tl.v  nuinufactured  into  hoops  or  ties,  coated  or  not  coated 
witli  paint  or  any  oIIhm-  i)rei)aration,  with  or  without  buckles  or  fasten- 
ings, for  baling  cotton  or  any  other  connnodity. 

125.  Hoop  or  band  iron,  or  hoop  or  band  steel,  cut  to  lengths,  or  wholly 
or  partly  manufactured  into  hoops  or  ties,  coated  or  not  coated  with  paint 
or  any  other  preparation,  with  or  without  buckles  or  fastenings,  for 
baling  cotton  or  any  other  commodity,  three-tenths  of  1  cent  per  pound. 

129.  Hoop  or  band  iron,  or  hoop  or  band  steel,  cut  to  lengths,  or  wholly 
or  partly  manufactured  into  hoops  or  ties,  coated  or  not  coated  with  paint 
or  any  other  preparation,  with  or  without  buckles  or  fastenings,  for 
baling  cotton  or  any  other  commodity,  five-tenths  of  1  cent  per  pound. 

459.  Cotton  ties  of  iron  or  steel  cut  to  lengths,  punched  or  not  punched, 
with  or  without  buckles,  for  baling  cotton.     (Free.) 

140.  *     *     *     Provided,  That  hoop  or  band  iron,  or  hoop  or  band  steel, 

cut  to  length,  or  wholly  or  i)artly  manufactured  into  hoops  or  ties  for 

1890    baling  purposes,     *     *     *     shall  pay  two-tenths  of  1  per  cent  per  pound 

more  duty  than  that  imposed  on  the  hoop  or  band  iron  or  steel  from 

which  they  are  made. 

155,  Iron    and    steel    cotton    ties,    or    hoops    for   balinj 


1909 


1897 


1894 


1883 


155,  Iron    and    steel    cotton    ties,    or    hoops    for   baling   purposes,    not 
tliinner  than  number  twenty  wire  gauge,  35  per  centum  ad  valorem. 

DECISIONS  UNDER  THR  ACT  OF  1913. 


Old  Cotton-Tie  Buckles,  classified  under  paragraph  167.  were  claimed 
entitled  to  free  entry  under  paragrnpli  509.  Protests  overruled.  G.  A.  2848 
(T.  D.  15667)    followed.— Ab.  37600. 

Cotton  Ties — Baling;  Wire. — Hoop  or  band  iron  or  steel,  cut  to  lengths  and 
which  can  be  identified  as  cotton  ties,  is  free  under  paragraph  509 ;  if  not  iden- 
tified as  cotton  ties,  it  is  dutiable  under  paragrapit  107.  No.  9  annealed  wire  is 
not  wire  for  baling  hay  or  other  commodity. — Dept.  Order  (T.  D.  34055). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Hoop  or  Band  Steel. — Hoop  steel  put  up  in  coils  125  feet  in  length  is  duti- 
able as  hoop  steel  under  the  provisions  of  paragraph  128  and  not  as  "  hoop  steel, 
cut  to  lengths  for  baling  cotton,"  under  paragraph  129. — T.  D.  25406  (G.  A. 
5714). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Cotton  Ties,  each  consisting  of  an  iron  strip  and  an  iron  buckle,  were  im- 
ported in  bundles,  each  bundle  consisting  of  30  strips  and  30  buckles,  each  strip 
11  feet  long,  the  whole  blackened.  They  were  dutiable  at  35  per  cent  as  manu- 
factures of  iron  not  otherwise  provide<l  for,  and  not  at  1  cent  and  one-half  cent 
per  pound  as  band  hoop  and  scroll  iron. 

The  ciuestion  as  to  whether  the  ties  were  subject  to  some  other  rate  of  duty 
than  one  of  those  two,  not  having  been  raised  below,  can  not  be  raised  by  the 
plaintiff  in  error  in  this  court. — Badger  v.  Ranlett,  106  U.  S.,  255. 

1913  510.  Hop  roots  for  cultivation. 

1909  588.  Hop  roots  for  cultivation. 

1897  576.  Hop  roots  for  cultivation. 

1894  510.  Hop  roots  for  cultivation. 


FREE   LIST.  1017 

1890        610.  Hop  roots  for  cultivation. 

1883         721.  Hop  roots  for  cultivation, 

,Q,„         511.  Horns  and   parts  of,   including  horn   strips  and   tips,   unnianu- 
^^^"^     factured. 

1909         ^^^"  H'^'""^    ^"^    parts   of,    including    horn    strips    and    tips,    unmanu- 
factured. 

^a<xt        5'^"^-  Horns  and  parts  of,  unmanufactured,  including  horn  strips  and 
^*^^     tips. 

loQA        511.  Horns  and  parts  of,  unmanufactured,  including  horn  strips  and 
^*^*    tips. 

laon        611-  Horns  and  parts  of,  unmanufactured,  including  horn  strips  and 
^*^"    tips. 

1883         ^^^"  ^'^^'"^  ^^^^  parts  of  horns,  unmanufactured,  and  horn  strips  and 
tips. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Heads  of  Game  Animals  as  cut  from  the  carcass  free  of  duty  under  para- 
graphs 423,  511,  or  604,  tariff  act  of  1913.— Dept.  Order  (T.  D.  34061). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Moose  Head  with  Skin  Attached. — Goods  classified  as  unenumerated  arti- 
cles under  paragraph  480  were  claimed  to  be  free  of  duty  under  paragraph  589 
(horns  and  parts  of)  and  paragraph  676  (skins).  Protest  sustained. — Ab. 
23064  (T.  D.  30547). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Sliced  Deer  Horn,  used  in  medicine  by  the  Chinese,  but  requiring  further 
preparation  before  it  can  be  so  used,  is  not  dutiable  as  a  medicinal  pi'eparation 
under  paragraph  67,  but  is  free  of  duty  under  the  provision  in  paragraph  577  for 
"horns  and  parts  of,  unmanufactured."— T.  D.  24936  (G.  A.  5550). 

Elk  and  Moose  Horns  attached  to  the  ;^kull  from  which  the  flesh  and  skin 
have  been  removed  should  be  admitted  free  of  duty  under  paragraph  577,  over- 
ruling T.  D.  22234.— T.  D.  25231   (G.  A.  5652). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Deer-Horn  Tips,  Etc. — The  merchandise,  parts  of  horns  and  horn  tips 
stained,  is  unmanufactured  and  therefore  exempt  from  duty  under  paragraph 
611.— T.  D.  12439  (G.  A.  1177). 

Horn  Strips  for  Knife  Handles  are  free  under  paragraph  611. — T.  D.  12802 
(G.  A.  1398). 


1913 

512 

.  Ice. 

1909 

590. 

Ice. 

1897 

578. 

Ice. 

1894 

512. 

Ice. 

1890 

612. 

Ice. 

1883 

723. 

Ice. 

1913 
1909 


513.  India   rubber,   crude,   and   milk   of,   and   scrap  or  refuse   India 
rubber,  fit  only  for  remanufacture. 

591.  India  rubber,  crude,  and  milk  of,  and  scrap  or  refuse  India  rub- 
ber, fit  only  for  remanufacture,  and  which  has  been  worn  out  by  use. 


]^018  DIGEST   OF   CUSTOMS  DECISIONS. 

."!».   Iiulin   lubber,  crude,  and  niilU  of.  ami  old  scrap  or  refuse  iiidia 
1897     ruhlicr   wliiili    lias   been    worn   out   by    use   and    is   tit   only   for   renianu- 
facture. 

f)!.-?    India  rubber,  crude,  and  milk  of,  and  old  scrap  or  refuse  India 

^®^'*     rul)ber,  whicb  lias  been  worn  out  by  use  and  is  fit  only  for  renianufacture. 

G13    India  rubber,  crude,  and  milk  of,  and  old  scrap  or  refuse  India 

^^^^     rubber,  wliicli  has  been  worn  out  by  use  and  is  fit  only  for  renianufacture. 

1883         7-1.  India  rubber,  crude,  and  milk  of. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Crude  India  Rubber  in  Sheets.— A  commodity  invoiced  as  "  raw  plantation 
rubber  sheet ."  which  is  iuiported  in  the  form  of  sheets  about  12  inches  wide, 
20  inches  long,  and  one-fourth  of  an  inch  thick,  and  which  the  chemist  reports 
contains  resin  having  the  characteristics  of  shellac  and  mineral  matter  in  part 
of  talc  (the  talc  being  sprinkled  between  the  sheets  to  keep  them  from  sticking 
together),  and  which  is  used  in  waterproofing  cloth  to  be  made  into  ponchos,  is 
entitled  to  free  entry  as  "India  rubber,  crude"  under  paragraph  513,  and  is 
not  dutiable  as  an  unenumerated  manufactured  article  under  paragraph  385.— 
T.  D.  3G7S7  (G.  A.  7983). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

New  Rubber  Balls,  Defective.— New  india-rubber  balls  imperfect  or  split  in 
the  making,  Held  to  be  crude  rubber  and  entitled  to  free  entry  under  paragraph 
591.  Magee  v.  U.  S.  (4  Ct.  Cust.  Appls.,  443;  T.  D.  33874)  followed.  U.  S.  r. 
Michelin  Tire  Co.  (1  Ct.  Cust.  Appls..  518;  T.  D.  31544)  ;  U.  S.  v.  Continental 
Color  &  Chemical  Co.  (2  Ct.  (Uist.  Appls.,  165;  T.  D.  31679)  ;  U.  S.  v.  Sheldon 
(2  Ct.  Cust.  Appls..  485;  T.  D.  32245)  ;  U.  S.  v.  Danker  (2  Ct.  Cust.  Appls.,  522; 
T.  D.  .32251),  and  Newhall  t".  U.  S.  (4  Ct.  Cust.  Appls.,  134;  T.  D.  33410) 
cited.— T.  D.  34031  (G.  A.  7522). 

Scraps  of  New  or  Worn  Rubber.— There  is  no  basis  in  tlie  record  for  segre- 
gating the  worn  and  the  new  scrap  rubber  of  the  importation.  The  new  scrap 
rubber  here  is  not  a  manufactured  article  with  a  changed  texture;  it  is  still 
rubber  and  "  rubber,  crude."  Since  1890  rubber  of  this  description  had  been 
entitled  to  free  entry,  and  the  act  of  1909.  which  still  relates  the  scrap  there 
dealt  with  to  the  articles  of  which  it  had  once  been  composed,  does  not  withdraw 
from  the  term  "  rubber,  crude,"  anything  that  had  theretofore  fallen  within  the 
clause.  The  merchandise  was  entitled  to  free  entry.  U.  S.  v.  Michelin  Tire 
Co.  (1  Ct.  Cust.  Appls.,  518;  T.  D.  31544).— Magee  &  Co.  et  al.  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  33874;  (G.  A.  Ab.  31030)  T.  D.  3.3263  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Recovered  Rubber. 

India  Rvhuku  Rkcovered  from  Scrap  or  Refuse. — Chopping  old  scrap  or  crude 
rubber,  separating  therefrom  particles  of  iron,  such  as  rivets,  valves,  etc..  grind- 
ing the  rubber  into  smaller  particles,  chemically  treating,  washing,  riffling,  and 
blowing  these,  are  all  done  to  separate  the  rubber  from  the  other  coiniionent 
materials  of  the  scrap  or  refuse — in  short,  to  recover  or  reclaim  the  rubber  in  a 
shape  suitable  for  transportation  and  marketing;  and  it  has  not  thus  been 
manufactured,  in  whole  or  in  part,  becoming  a  particular  manufactured  article; 
it  has  rather  been  made  fit  as  a  single  material  to  be  manufactured  anew.  This 
importation  was  properly  held  by  the  board  to  be  entitled  to  free  entry  under 
pr.ragraph  .579.-1'.  S.  r.  Michelin  Tire  Co.  (Ct.  Cust  Appls.),  T.  D.  31544;  (Ab. 
22658)  T.  D.  30339  afiirmed. 


FREE   LIST.  1019 

DECISIONS  UNDER  THE  ACT  OF  1S90. 

Rubber  Scrap. — Scraps  accumulated  in  the  manufacture  of  mackintosh 
clothing  the  scraps  composed  of  india  rubber,  tlie  clippings  or  waste  being 
known  as  rubber  scraps  because  the  rubber  is  the  only  residue  of  value,  is 
dutiable  as  waste,  although  when  the  material  is  in  the  piece  wool  is  chief 
value.— T.  D.  13215  (G.  A.  1636).     This  decision  reversed.     See.  149  U.  S.,  350. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Old  India-Rubber  Shoes,  invoiced  as  "  rubber  scrap  "  and  entered  as  "  scrap- 
rubber,"  were  free  under  the  similitude  clause  as  being  substantially  crude 
rubber,  they  having  lost  their  commercial  value  as  articles  composed  of  india 
rubber,  or  india-rul)ber  fabrics,  or  india-ruliber  shoes,  and  wei-e  not  dutiable 
as  articles  composed  of  india  rubber.  Afhrming  43  Fed.  Rep.,  288.  Cadwalader 
V.  Jessup  &  Moore,  149  U.  S.,  350.— T.  D.  15779. 


1913 


514.  Indigo,   natural   or   synthetic,   dry   or   suspended   in   water,   and 
dyes  obtained  from  indigo. 


125.  Indigo    extracts    or    pastes,    three-fourths    of    1    cent    per    pound ; 
indigo,  carmined,  10  cents  per  pound. 
592.  Indigo. 

125.  Indigo,  extracts,  or  pastes  of,  three-fourths  of  1  cent  per  pound ; 
carmined,  10  cents  per  pound. 
580.  Indigo. 

1894        514.  Indigo,  and  extracts  or  pastes  of,  and  carmines. 

129.  Indigo,  extracts,  or  pastes  of,  three-fourths  of  1  cent  per  pound ; 
carmined,  10  cents  per  pound. 
614.   Indigo. 

.„„„  f      22.  Indigo,  extracts  of,  and  carmined,  10  per  centum  ad  valorem. 
lasj  \     537.  Indigo  and  artificial  indigo. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Iiidigoids. — The  tariff  act  classifies  merchandise  according  to  the  method  of 
its  production  as  well  as  according  to  the  nature  of  the  product. 

Indigo  paste  is  obtained  from  indigo,  and  is  dutiable  as  a  dye  obtained  from 
indigo  under  paragraph  514. 

Colors  known  as  thioindigo,  which  are  shown  to  be  derived  from  naphthalene. 
a  coal-tar  product,  and  not  from  indigo  are  dutiable  as  coal-tar  dyes  or  colors 
under  paragraph  20.  The  fact  that  indigo  may  be  derived  from  naphthalene  and 
the  fact  that  colors  chemically  and  practically  similar  to  or  identical  with  the 
ones  at  bar  may  be  derived  from  indigo  will  not  suffice  to  make  the  ones  at  bar 
classifiable  as  "  dyes  obtained  from  indigo,"  paragraph  514. — U.  S.  r.  Heusel, 
Bruckmann  &  Lorbacher  (Ct.  Cust.  Appls.),  T.  D.  36965;  (G.  A.  7914)  T.  D. 
36450  modified. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Indigo  Pastes  derived  from  synthetic  indigo  are  dutiable  as  indigo  extracts 
or  pastes  under  paragraph  25,  and  not  as  coal-tar  colors  or  dyes  under  para- 
graph 15.  Klipstein  v.  U.  S.  (4  Ct.  Cust.  Appls.,  510;  T.  D.  33936)  followed.— 
T.  D.  35825  (G.  A.  7797). 

Sulphonated  indigo  and  brominated  indigo  are  alike  pastes  in  point  of  con- 
sistency and  are  alike  extracts  of  the  same  parent  substance. 

These  terms  do  not  possess  a  definite,  uniform,  and  general  trade  usage  in 
this  country  such  as  would  exclude  the  article  here  therefrom ;  nor  has  the 


1020  DIGEST   OF   CUSTOMS   DECISIONS. 

article  here  itself  been  given  by  the  trade  a  definite,  uniform,  and  general 
title  or  designation  such  as  to  couipol  another  classification.  It  was  dutiable 
as  an  indigo  extract  or  paste  under  paragraph  25.  Klipstein  &  Co.  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  3393G;  (G.  A.  7432)  T.  I).  33192  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Indigo  derived  synthetically  from  coal-tar  products,  imported  in  casks  in  the 
lorm  of  powder  suspended  in  water,  is  entitled  to  admission  free  of  duty  under 
paragraph  580.— T.  D.  20925  (G.  A.  439S). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Powdered  Indigo,  being  specially  provided  for  as  "  indigo  "  in  paragraph 
(;14,  is  free  of  duty  under  that  paragraph,  and  not  dutiable  under  paragrai)h  24 
as  a  drug  "  advanced  in  value  or  condition  and  not  specially  provided  for."  In 
re  Sparham  Co.  (G.  A.  4613)  and  In  re  Berner  (G.  A.  3670)  followed.— T.  D. 
23256  (G.  A.  4986). 

White  Indigo. — Said  merchandise  is  an  extract  or  paste  of  indigo,  com- 
monly known  as  white  indigo,  and  is  not  carmined.  The  duty  should  have 
been  assessed  under  paragraph  29.— T.  D.  12701   (G.  A.  1350). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Indigo.— The  act  of  July  14,  1832,  section  2,  clause  24  (4  Stat..  .583),  levies  a 
duty  of  15  per  cent  on  indigo.  The  act  of  March  2,  1833,  section  5  (4  Stat., 
629),  declares  that  it  shall  be  free  after  June  30,  1842.  The  act  of  1841.  section 
1  (5  Stat.,  463),  leaves  a  duty  of  20  per  cent  on  all  articles  imported  after 
September  30,  1841,  which  were  then  free  or  chargeable  with  a  duty  of  less 
than  20  per  cent,  except  on  certain  (^numerated  articles  among  which  is  indigo 
"  which  shall  pay,  respectively,  the  same  rate  of  duties  imposed  upon  them  under 
existing  laws."  Held,  that  the  act  of  1841  did  not  lay  a  permanent  duty  of  15 
|ier  cent  on  indigo,  but  left  the  duty  where  it  stood  under  the  act  of  1833.  and 
to  expire  after  .Tune  30,  1842.  and  no  duty  is  due  under  the  act  of  1842,  section 
25.— U.  S.  V.  Wigglesworth  (2  Story,  369),  28  Fed.  Cas.,  595. 

1913         515.  Iodine,  crude,  or  resublimed. 
1909  I 

1897 

1894         515.  Iodine,  crude,  and  resublimed. 

laon/      ^^-  If*'l'"6-  resublimed,  30  cents  per  pound. 
^*^"i      615.  Iodine,  crude. 

f      23.  Iodine,  resublimed,  40  cents  per  pound. 
^^^^\      .538.  Iodine,  crude. 

1913  516.  Ipecac. 

1909  .594.  Ipecac. 

1897  582.  Ipecac. 

1894  516.  Ipecac. 

1890  616.  Ipecac. 

1883  514.   Ipecac. 

5  17.   Iridium,  osmium,  palladium,  rhodium,  and  ruthenium  and  uative 
combinations  thereof  with  one  another  or  with  platinum. 


27.  Iodine,  resublimed,  20  cents  per  pound. 
593.  Iodine,  crude. 

27.  Iodine,  resublimed,  20  cents  per  pound. 
.581.  Iodine,  crude. 


FKEE   LIST,  1021 

1909        ^^^"  Iri<3i"™'  osmium,  palladiuni,  rhodium,  and  ruthenium  and  native 
combinations  thereof  with  one  anotlier  or  witli  platinum. 

r      583.  Iridium. 
1897        630.  Osmium. 
I      631.  Palladium. 

f      517.  Iridium. 
1894  <      574.  Osmium. 
I      576.  Palladium. 

f      617.  Iridium. 
1890        668.  Osmium. 
[     669.  Palladium. 

(614.  Iridium. 
623.  Osmium. 
624.  Palladium. 

DECISIONS  UNDER  THE  ACT  OP  1897. 

Palladium. — The  assessment  was  made  under  paragraph  193,  on  the  theory 
that  the  metal  was  not  crude,  but  in  a  manufactured  form.  The  palladiuni  as 
imported  was  obtained  by  melting  and  then  casting  into  the  rough-edged  pieces 
or  sheets,  and  is  entitled  to  classification  under  paragraph  631. — Ab.  23628  (T.  D. 
30754). 

Rhodium. — The  Congress  by  tariff  act  of  1909,  having  placed  rhodium  spe- 
cifically on  the  free  list,  must  be  taken  inferentially  to  have  intended  theretofore 
to  declare  rhodium  a  dutiable  article. 

Rhodium  is  a  metal  and  unwrought  and  as  such  was  dutiable  under  paragraph 
183— U.  S.  V.  Wells,  Fargo  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  31211;  Ab.  17223 
(T.  D.  28481)  reversed. 

Rhodium,  a  metal  belonging  to  the  platinum  group,  is  not  a  metallic  mineral 
substance  in  a  crude  state;  and  under  the  ruling  in  Hempstead  ik  Thomas  (122 
Fed.  Rep.,  538)  is  not  an  unwrought  metal.  Not  being  provided  for  elsewliere, 
it  is  dutiable  under  the  provisions  of  section  6,  as  an  unenumerated  unmanu- 
factured article.— T.  D.  28200  (G.  A.  6601). 

518.  Iron  ore,  including,  manganiferous  iron  ore,  and  the  dross  or 
residuum  from  burnt  pyrites ;  iron  in  pigs,  iron  kentledge,  spiegeleisen, 
wrought  iron  and  .scrap  and  scrap  steel ;  but  nothing  shall  be  deemed 
1913  scrap  iron  or  scrap  steel  except  second-hand  or  waste  or  refuse  iron  or 
steel  fit  only  to  be  remanufactured  ;  ferromanganese  ;  iron  in  slabs,  blooms, 
loops,  or  other  forms  less  finished  than  iron  bars  and  more  advanced 
than  pig  iron,  except  castings,  not  specially  provided  for  in  this  section. 

117.  Iron  ore,  including  manganiferous  iron  ore,  and  the  dross  or 
residuum  from  burnt  pyrites,  15  cents  per  ton :  Provided,  That  in  levying 
and  collecting  the  duty  on  iron  ore  no  deduction  shall  be  made  from  the 
A\eight  of  the  ore  on  account  of  moisture  which  may  be  chemically  or 
physically  combined  therewith. 

118.  Iron  in  pigs,  iron  kentledge,  spiegeleisen,  and  ferromanganese, 
.$2..50  per  ton  ;  wrought  and  cast  scrap  iron,  and  scrap  steel,  $1  per  ton ; 
but  nothing  shall  be  deemed  scrap  iron  or  scrap  steel  except  waste  or 
refuse  iron  or  steel  fit  only  to  be  remanufactured  by  melting,  and  ex- 
cluding pig  iron  in  all  forms. 

;j^20.  *  *  *  all  ii-on  jq  slabs,  blooms,  loops,  or  other  forms  less  fin- 
ished than  iron  in  bars,  and  more  advanced  than  pig  iron,  except  castings, 
shall  be  subject  to  a  duty  of  four-tenths  of  1  cent  per  pound :  Prnvided 
further.  That  all  *  *  *  blooms,  l)illets,  slabs  or  loops,  in  the  manu- 
facture of  which  charcoal  is  used  as  fuel,  shall  be  subject  to  a  duty  of 
$8  per  ton. 


1909 


1022 


DIGEST   OF   CUSTOMS   DECISIONS. 


1894 


121.  Iron  (ire.  iiicludiii-  iii.-m.^aiiiforous  iron  ore,  and  tlip  dross  or 
n'sidiiuiii  I'roin  Imi'iit  jtyritcs,  40  cciUs  pcT  ton:  Prondrd,  That  in  levying 
and  cnllt'ctiim  tlie  duty  on  ir<>ti  ore  n(t  doduction  shall  he  made  from  the 
weight  of  the  ore  on  account  of  moisture  which  may  be  chemically  or 
physically  combined  therewith ;     *     *     *. 

1212.   Iron     in     piji^.     iron     kentledge,     spiegeleisen.     ferromangane.se, 

*  *     *     wrouglit  and  cast  scrap  iron,  and  scrap  steel,  $4  per  ton ;  but 
1897  ^  nothing    shall    be    deemed    scrap    iron    or    scrap    steel    except    waste   or 

refuse  iron  or  steel  fit  only  to  be  remanufactured. 

124.  *  *  *  all  iron  in  slabs,  blooms,  loops,  or  other  forms  less 
finished  than  iron  in  bars  and  more  advanced  than  pig  iron,  except 
castings,  siiaii  be  subject  to  a  duty  of  five-tenths  of  1  cent  per  pound: 
I'rovliUd  fiirtlicr.  That  all  *  *  *  blooms,  billets,  or  sizes  or  shapes 
of  any  kind,  in  the  manufacture  of  which  charcoal  is  used  as  fuel,  shall 
be  subject  to  a  (hity  of  $12  per  ton. 

l(l!)A.  Iron  ore,  including  manganiferous  iron  ore,  also  the  dross  or 
residuum  fi-om  burnt  pyrites,  40  cents  per  ton. 

110.  Iron     in     pigs,     iron     kentledge,     spiegeleisen,      ferromanganese, 

*  *  *  wrought  and  cast  scrap  iron,  an(l  .scrap  steel.  $4  per  ton  ;  but 
nothing  shall  be  deemed  scrap  iron  or  scrap  steel  except  wamte  or  refuse 
iron  or  steel  fit  only  to  be  remanufactured. 

111.  *  *  *  I'rorifled,  That  all  iron  in  slabs,  blooms,  loops,  or  other 
forms  less  finished  than  iron  in  bars  and  more  advanced  than  pig 
iron,  except  castings,  shall  be  subject  to  a  duty  of  five-tenths  of  1  cent 
per  pound:  Proi-ided  furtlicr.  That  all  iron  *  *  *  blooms,  billets,  or 
sizes  or  shapes  of  any  kind,  in  the  manufacture  of  which  charcoal  is 
u.sed  as  fuel,  shall  be  subject  to  a  duty  of  $12  per  ton. 

i;?.*?.  Iron  ore,  including  manganiferous  iron  ore,  also  the  dross  or 
residuum  from  burnt  pyrites,  "t'l  cents  jier  ton  *  *  *  And  proinded 
further.  That  in  levying  and  co]l(>cting  tlie  duty  on  iron  ore  no  deduc- 
tion shall  be  made  from  the  weight  of  the  ore  on  account  of  moisture 
which  may  be  chemically  or  physically  comliined  therewith. 

134.  Iron     in     pigs,     iron     kentledge,     spiegelei.sen,     ferromanganese, 

*  *  *  wrought  and  cast  scrap  iron,  and  scrap  steel,  three-tenths  of  1 
cent  per  pound;  but  nothing  shall  be  deemed  scrap  iron  or  scrap  steel 

1890  ^  except  waste  or  refuse  iron  or  steel  fit  only  to  be  remanufactured. 

180.  *  *  *  Provided,  That  all  iron  in  slabs,  blooms,  loops,  or  other 
forms  less  finished  than  iron  in  bars  and  more  advanced  than  pig  iron, 
except  ca.stings,  shall  be  rated  as  iron  in  bars,  and  be  subject  to  a  duty 
of  eight-tenths  of  1  cent  per  pound  ;  and  none  of  the  iron  above  enumer- 
at<'d  in  this  paragrai)h  shall  pay  a  le.ss  rate  of  duty  than  .Sf)  per  centum 
ad  valorem:  Provided  further.  That  all  iron  *  *  *  blooms,  billets, 
or  sizes  or  sliapes  of  any  kind,  in  the  manufacture  of  which  charcoal 
is  used  as  fuel,  shall  be  subject  to  a  duty  of  not  less  than  ,$22  per  ton. 

144.  Iron  ore,  including  m;uiganiferous  iron  ore,  also  the  dross  or  re- 
siduum from  burnt  pyrites,  75  cents  per  ton.     *     *     * 

14.").  Iron  in  pigs,  iron  kentledge,  spiegelei.sen.  wrought  and  cast  scrap 
iron,  and  scrap  steel,  tbre(>-tenths  of  1  per  cent  per  pound;  but  nothing 
shall  be  d(>emed  scrap  iron  or  .scrap  steel  except  waste  or  refu.se  iron  or 
steel  (hat  has  been  in  actual  use  and  is  fit  only  to  be  remanufactured. 
1883  \  14.S.  *  *  *  Proxnded,  That  all  'won  in  slabs,  blooms,  loops,  or  other 
forms  less  finished  than  iron  in  bars,  and  more  advanced  than  pig  iron, 
except  castings,  shall  be  rated  as  iron  in  bars,  and  pay  a  duty  accord- 
ingly ;  and  none  of  the  above  iron  shall  pay  a  less  rate  of  duty  than  35 
per  centum  ad  valorem:  Provided  further.  That  all  iron  *  *  * 
blooms,  billets,  or  sizes  or  shapes  of  any  kind,  in  the  maiuifacture  of 
I  which  chai-coal  is  used  as  fuel,  shall  be  subject  to  a  duty  of  $22  per  ton. 


DECISIONS  UNI>KR  Till-:  ACT  OF  1913. 


Tant  Iron. — Iron  in  the  form  of  pigs,  known  by  the  proprietary  name  "  tant 
iron,"  having  a  silicon  content  greater  than  that  of  ordinary  pig  iron  but  nuich 
less  than  that  of  ordinary  ferrosilicon  and  manganese  and  sulphur  contents 
greater  than  tho.se  of  ferrosilicon,  used  for  casting  and  machining  into  bowls  to 


FREE    LIST.  1023 

contain  acids,  shown  to  be  unfit  for  use  like  ferrosilicon  as  an  alloy  in  tlie 
manufacture  of  steel,  is  but  a  special  kind  of  pig  iron,  and  is  dutiable  as  "  iron 
in  pigs"  (par.  518).  It  is  not  ferrosilicon,  and  is  not  dutiable  as  such  under 
paragraph  102,  or  as  "  unwrought  metal "  under  paragraph  1.54. — U.  S.  v. 
Faunce  et  al.  (Ct.  Oust.  Appls.),  T.  D.  36984;  (G.  A.  7916)  T.  D.  36452  afiirmed. 

DECISIONS  UNDER  THE  ACT  OP  1909. 

Scrap  Iron,  When  Not  Junk. — On  examination  and  review  a  previous  de- 
ci  "on  in  this  cause  (T.  D.  32464)  is  found  not  to  be  in  conflict  with  the  principles 
as  correctly  set  out  in  the  Government's  petition  for  a  rehearing ;  on  the  con- 
trary that  decision  rests  directly  on  the  principles  stated  in  the  petition. 
Benjamin  Iron  &  Steel  Co.  v.  U.  S.  (2  Ct.  Cust.  Appls.,  159;  T.  D.  31677).-- 
U.  S.  V.  Strauss  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  32621;  petition  for  rehearing  de- 
nied  (T.  D.  32464). 

The  importation  was  of  irregularly  broken  pieces  of  old  sugar  mills,  originally 
iron  and  steel  shafting.  The  testimony  shows  that  the  greater  part  of  the 
goods  could  be  manufactured  only  by  melting,  and  so  they  came  within  the 
very  terms  of  paragraph  118.  In  the  absence  of  any  showing  as  to  the  precise 
quantity  of  the  consignment  that  is  not  so  classifiable,  the  whole  consignment 
will  be  held  subject  to  the  provisions  of  that  paragraph. — U.  S.  v.  Strauss  &  Co. 
(Ct.  Cust.  Appls.),  T.  D.  32464;  (G.  A.  7305)  T.  D.  32069  modified. 
Scrap  Iron. 

Waste — Junk. — The  term  "  waste "  is  a  generic  term  and  includes  scrap 
metal  and  junk.     Scrap  metal  is  a  species  of  junk. 

Old  Mill  Shafts. — Old  broken  up  iron  mill  shafts,  fit  for  remanufacture  by 
rerolling  or  hammering,  are  excluded  from  the  provision  in  paragraph  118  for 
"  scrap  iron  fit  only  to  be  remanufactured  by  melting,"  and  are  free  of  duty 
as  "junk,  old,"  under  paragraph  600.  Modified  by  T.  D.  32464  (supra). — 
T.  D.  32069  (G.  A.  7305). 
Old  Metal  Scraps. 

Scrap  car  wheels,  scrap  locomotive  axles,  etc.,  of  a  character  not  entitled  to 
classification  under  paragraph  118,  should  be  assessed  with  duty  at  the  api^ro- 
priate  rates  provided  by  the  said  act  for  such  articles. — Dept.  Order  (T.  D. 
31178). 

Axles — Tires. — Worn-out  metal  articles  unfit  for  other  than  remanufacturing 
purposes,  though  in  the  form  of  axles  or  tires,  are  to  be  considered  for  tariff 
purpo.ses  as  old  scrap,  and  not  as  "axles"  or  as  "tires."  Ginsberg  v.  U.  S. 
(147  Fed.  Rep.,  531;  T.  D.  27228)  and  G.  A.  6214  (T.  D.  26871)  followed. 
Dwight  V.  Merritt  (140  U.  S.,  213)  ;  Downing  v.  U.  S.  (122  Fed.  Rep.,  445)  ; 
Illinois  Central  Railroad  Co.  v.  McCall  (147  Fed.  Rep.,  925;  T.  D.  26639),  and 
G.  A.  6594  (T.  D.  28175)   distinguished. 

Fit  Only  to  be  Remanufactured  by  Melting. — The  provisions  of  paragraph 
118  provide  for  scrap  iron  or  scrap  steel  "  fit  only  to  be  remanufactured  by 
melting,"  and  old  metal  material  fit  to  be  remanufactured  by  other  methods  does 
not  fall  within  the  purview  of  tlie  paragraph.  Gardiner  v.  Wise  (84  Fed.  Rep., 
337)  ;  Train  v.  U.  S.  (113  Fed.  Rep.,  1020),  and  Swan  v.  U.  S.  (113  Fed.  Rep., 
243)  cited. 

Waste — Junk,  Old. — Quere  as  to  whether  waste  or  refuse  metal  will  not  fall 
within  the  provisions  for  "  waste,  not  specially  provided  for,"  paragraph  479, 
or  "  junk,  old,"  paragraph  600,  in  case  the  provision  for  scrap  iron  or  steel, 
paragraph  118,  is  inapplicable.  Slieldon  v.  U.  S.  (159  Fed.  Rep.,  105;  T.  D. 
28602)  cited.— T.  D.  30489  (G.  A.  7003). 


1024  DIGEST   OF   CUSTOMS   DECISIONS. 

Old  Steel  Rails  Not  Scrap. — To  brins  old  steel  rail^  within  the  provisions 
of  [larnKi'apli  IS  the  Imrden  is  on  the  importer  to  show  that  the  importation  is 
not  only  of  scrap  steel,  but  that  it  is  such  scrap  steel  as  to  constitute  "  waste  or 
refuse  iron  or  steel  fit  only  to  be  remanufactured  by  melting."  The  evidence 
in  the  record  falls  short  of  showing  the  shipment  was  of  this  character ;  it 
was  properly  held  dutiable  under  paragraph  126. — Benjamin  Iron  &  Steel  Co.  v. 
V.  S.  (Ct.  Cust.  Appls.),  T.  D.  31677;  (G.  A.  Ab.  23(364)  T.  D.  30768  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Boiler-Plate  Shearings  are  not  dutiable  as  steel  billets  under  paragraph  135, 
but  are  dutiable  as  .scrap  steel  at  the  rate  of  $4  per  ton  under  paragraph  122. 
U.  S.  V.  Milne,  aflirming  G.  A.  4825,  cited  and  followed.— T.  D.  23888  (G.  A. 
5182). 

Old  Ushplates. — Held,  that  old  fishplates  in  such  a  bad  and  worn  condi- 
tion as  to  be  wholly  useless  for  rail  or  track  purposes,  and  fit  only  for  re- 
manufacture,  are  dutiable  under  the  provision  in  paragraph  122  for  "scrap 
steel  fit  only  to  be  remanufactured,"  and  not  under  paragraph  130  as  "  railway 
fishplates."— Ginsburg  v.  U.  S.  (C.  C),  T.  D.  27228;  (G.  A.  5398)  T.  D.  24605 
reversed. 
Hematite  Iron  Ore. 

Pigment — Color. — Hematite  iron  ore,  which  is  in  its  imported  condition  can 
not  be  used  as  a  pigment,  is  dutiable  as  "  iron  ore "  under  paragraph  121, 
rather  than  as  "colors,  pigments,  crude,  not  otherwise  specially  provided  for," 
under  paragraph  .58.— Hill  v.  Francldyn  (C.  C.  A.),  T.  D.  29074;  T.  D.  28856 
(CO  and  Ab.  0048  (T.  D.  26866)  affirmed. 

Hematite  Ore,  being  an  iron  ore,  is  dutiable  under  paragraph  121  at  the 
rate  of  40  cents  per  ton.  Such  ore,  even  if  a  pigment  or  color,  is  more  spe- 
cifically provided  for  in  paragraph  121,  which  covers  iron  ore  without  limita- 
tion or  qualification.  Francklyn  &  Ferguson  v.  U.  S.  (unpublished)  cited  and 
followed;  G.  A.  4665  (T.  D.  220.57)  overruled.— T.  D.  24189  (G.  A.  5267). 

Scrap  Iron. — The  provision  in  paragraph  122  for  "  scrap  iron  "  includes  old 
refuse  and  worn-out  iron  material,  as  well  as  now  scrap  or  waste  iron,  fit  only 
for  remanufacture ;  therefore,  worn-out  iron  chain,  steel  rails,  etc.,  are  not 
free  as  "  junk,  old,"  but  dutiable  at  $4  per  ton  as  "  scrap  iron." — T.  D.  28711 
(G.  A.  6712). 

The  provision  in  paragraph  122  for  "  waste  or  refuse  iron  fit  only  to  be 
remanufactured  "  is  not  limited  to  material  fit  only  to  be  remanufactured  into 
the  same  kind  of  iron;  and  old  annealing  pots  of  malleable  iron,  which  are 
unfit  for  remanufacture  into  such  iron,  but  are  used  in  producing  pig  iron,  are 
within  that  provision.— T.  D.  28671  (G.  A.  6702). 

Broken  Chains. — The  provision  in  paragraph  122  for  "  scrap  iron,"  which  is 
there  defined  as  "waste  or  refuse  iron  fit  only  to  be  remanufactured."  is  not 
limited  to  iron  pieces  or  scraps  thrown  off  or  discarded  in  the  course  of  manu- 
facture, but  includes  completed  articles  which  have  been  in  u.se  and  become 
worn  out,  .such  as  old  iron  chains  in  small  pieces,  fit  only  for  remanufacture. 

"  Junk." — The  provision  in  paragraph  588  for  "  junk,  old,"  covers  an  infinite 
variety  of  things,  of  which  one  kind  is  scrap  iron.  Held,  that  this  provision 
is  therefore  less  specific  than  that  in  paragrai)li  122  for  "  scrai)  iron." — Sheldon 
V.  U.  S.  (C.  C.  A.),  T.  D  28602;  T.  I).  27S52  (C.  C.)  and  G.  A.  6231) 
T.  D.  26017  affirmed. 

Strap  Steel.  — Ill  making  steel  l)oilei-  plates  the  )>liites.  after  leaving  the  rolls, 
are  subject  to  a  process  of  .shearing  wlierel)y   tlie  rougli,  ragged,  and  uneven 


FREE   LIST.  1025 

edges  are  cut  off,  so  as  to  leave  the  boiler  plate  true  and  commercially  accept- 
able and  practically  serviceable.  The  pieces  which  fall  off  in  this  process  are 
rough  and  irregular  in  size  and  shape,  and  are  known  in  the  trade  as  scrap 
steel,  and  are  only  used  for  remanufacture  by  reraelting  or  heating  and  welding 
together  for  making  tacks  and  trunk  iron.  Such  merchandise  is  dutiable  at  the 
rate  of  $4  per  ton  under  the  provisions  of  paragraph  122,  and  is  not  dutiable  at 
the  rate  of  four-tenths  of  1  cent  per  pound  under  paragraph  135  as  steel  in  all 
forms  and  shapes.  G.  A.  639  and  Schlesinger  v.  Beard  (120  U.  S.,  264)  cited 
and  followed.— T.  D.  22673   (G.  A.  4825). 

Steel  Rails,  Broken,  as  Scrap  Steel. — Old  steel  rails  broken  into  pieces  of 
irregular  length,  and  otherwise  damaged  so  that  they  are  fit  only  for  remanu- 
facture, held  to  be  dutiable  as  scrap  steel  under  the  provisions  of  paragraph 
122.  Dwight  V.  Merritt  (140  U.  S.,  213),  and  cases  following  it,  cited  and 
distinguished.— T.  D.  26871  (G.  A,  6214). 

DECISIONS  UNDER  THE  ACT  OF  1888. 

Crop  Ends  of  Steel  Rails,  being  the  rough,  ragged,  and  imperfect  ends  of 
the  rails  when  first  rolled,  cut  off  to  make  perfect  rails,  with  square  and  even 
ends,  are  dutiable  as  metals  unwrought  and  not  as  manufactures  of  steel. — 
Perkins  v.  Robertson,  29  Fed  Rep.,  842.    Note  129  U.  S.,  233. 

Iron  Ore  is  dutiable  on  the  number  of  pounds  reported  by  the  United  States 
weigher,  and  not  on  the  ore  after  the  moisture  is  dried  out  of  it.— Earnshaw  v, 
Cadwalader,  145  U.  S.,  247. 

DECISIONS  UNDER  THE  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Wrought  Scrap  Iron. — Punchings  and  clippings  of  wrought-iron  boiler  plate 
and  of  wrought  sheet  iron,  left  after  the  completion  of  the  process  of  the  man- 
ufacture of  the  boiler  plates  into  boilers,  and  of  the  ends  of  the  bridge  rods  and 
beams  of  wrought  iron,  cut  off  to  bring  the  rods  and  beams  to  the  required 
length  and  to  remove  imperfections,  were  in  "  actual  use,"  within  the  meaning 
of  the  statute,  in  the  mauufactux-e  of  those  respective  things,  and  on  import;i- 
tion  into  the  United  States  are  subject  to  duty  as  wrought  scrap  iron. — Schle- 
singer V.  Beard,  120  U.  S.,  264.     See  T.  D.  22673  (G.  A.  4825). 

1913  519.  Jalap. 
1907         597.  Jalap. 
1897         585.  Jalap. 

1894  .520.  Jalap. 
1890  619.  Jalap. 
1883         539.  Jalap. 

1913  520.  Jet,  unmanufactured. 

1909  598.  Jet,  unmanufactured. 

1897  586.  Jet,  unmanufactured. 

1894  521.  Jet,  unmanufactured. 

1890  620.  Jet,   unmanufactured. 

1883  727.  Jet,  unmanufactured. 

60690°— 18— VOL  1 65 


102G  DIGEST   OF   CUSTOMS  DECISIONS. 

1913  .llil.   Joss  stick,  or  joss  lipht, 

1909  itU'J.  Joss  stick,  or  joss  liirht. 

1897  i3S7.  Joss  stick,  or  joss  light. 

1894  522.  Joss  stick,  or  joss  light. 

1890  021.  Joss  stick,  or  joss  light. 

1883  728.  Joss  stick,  or  joss  light. 

DECISIONS   UNDER   THE   ACT   OF   1013. 

Joss  Sticks. — Merchandise  classified  at  15  per  cent  ad  valorem  under  para- 
graph 385  is  claimed  free  of  diit.v  as  joss  sticks  under  paragraph  521. 

On  the  report  of  the  appraiser  that  the  merchandise  consists  of  sticks  of 
incense  of  the  same  character  as  that  covered  by  Ah.  37183,  the  merchandise  in 
question  was  held  free  of  duty  as  claimed. — Ab.  38901. 

Punk,  classified  as  a  nonenumerated  manufactured  article  under  paragraph 
385,  was  claimed  free  of  duty  as  joss  sticks  (par.  521).  Protest  overruled 
witliout  affirming  the  collector's  action.  Ab.  36003  (T.  D.  34604)  noted.— Ab. 
38407. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Joss  sticks. — Jo.ss  is  a  Chinese  idol  or  god  and  the  joss  house  is  a  Chinese 
place  of  worship.  A  joss  sticii  is  a  perfumed  stick  made  of  wood  powder  and 
paste  and  burnt  by  the  Chinese  in  their  temples  as  incense  and  al.so  for  measur- 
ing time  at  night.  The  specific  inclusion  of  joss  sticks  in  the  free  list  is 
therefore  in  line  with  the  general  policy  of  our  tariff  laws  to  admit  to  free 
entry  articles  used  in  worship  of  whatever  form. — Ab.  36003  (T.  D.  34604). 

Mosquito  Sticks,  Mosquito  Incense,  etc.,  not  entitled  to  admi.ssion  free  of 
duty  as  joss  sticks  or  joss  lights,  but  dutiable  at  the  rate  of  20  per  cent  ad 
valorem  under  paragraph  480.— Dept.  Order  (T.  D.  32699). 

DECISIONS   UNDER  THE   ACT   OF   1897. 

Joss  Light. — A  dried  paste  of  sandalwood  dust  and  clay,  in  the  form  of 
small  sticks,  cones,  and  coils,  which  when  lighted  yields  a  fragrant  odor  and 
IS  burnt  at  the  altars  and  shrines  of  joss  houses,  is  free  of  duty  as  "  joss  light  " 
under  paragraph  587.— Yamanaka  et  al.  v.  U.  S.  (C.  C),  T.  D.  29817;  G.  A.  Abs. 
19381  (T.  D.  29159)  and  19419  (T.  D.  29173)  reversed. 

Punk. — Certain  articles,  used  in  lighting  fireworks,  Held  to  be  joss  sticks 
and  free  of  duty  as  such  under  paragraph  587. — Champion  v.  U.  S.  (C.  C), 
T.  D.  27495;   (G.  A.  5904)  T.  D.  26003  reversed. 

1913  522.   Juiik.  old. 

1909  600.  Junk,   old. 

1897  588.  Junk.  old. 

1894  523.  Junk.  old. 

1890  022.  Junk,  old. 

1883  729.  Junk,  old. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Waste  Rope — Old  Junk. — Waste  consisting  of  old  rope  in  scraps  is  not 
dutiable  as  "  wa.ste,  not  specially  provided  for,"  under  paragraph  46.3,  but  is  free 
of  duty  as  "junk,  old."  under  paragraph  588.— T.  D.  24474  (G.  A.  5349). 


FREE   LIST.  1027 

1913  523.  Kelp. 

1909  601.  Kelp. 

1897  589.  Kelp. 

1894  524.  Kelp. 

1890  623.  Kelp. 

1883  540.  Kelp. 

1913  524,  Kieserite. 

1909  602.  Kieserite. 

1897  590.  Kieserite. 

1894  525.  Kieserite. 

1890  624.  Kieserite. 

1883  615.  Kieserite. 

1913  525.  Kyanite,  or  cyanite.  and  kainite. 

1909  604.  Kyanite,  or  cyanite,  and  kainite. 

1897  591.  Kyanite,  or  cyanite,  and  kainite. 

1894  526.  Kyanite,  or  cyanite,  and  kainite. 

1890  625.  Kyanite,  or  cyanite,  and  kainite. 

1883  616.  Kyanite,  or  cyanite,  and  kainite. 

1913  526.  Lac  dye,  crude,  seed,  button,  stick,  and  shell. 

1909  605.  Lac  dye,  crude,  seed,  button,  stick,  and  shell. 

1897  592.  Lac  dye,  crude,  seed,  button,  stick,  and  shell. 

1894  527.  Lac  dye,  crude,  seed,  button,  stick,  and  shell. 

1890  626.  Lac  dye,  crude,  seed,  button,  stick,  and  shell. 

1883  541.  Lac  dye,  crude,  seed,  button,  stick,  and  shell. 

DECISIONS   UNDER  THE   ACT   OF   1897. 

Granulated  Shellac  was  held  to  be  free  of  duty  as  shellac  under  para- 
graph 592.— Ab.  21145  (T.  D.  29727). 

Shellac  Substitute  was  classified  as  an  unenumerated  manufactured  article 
under  section  6  and  was  claimed  dutiable  under  paragraph  20  either  directly 
or  by  similitude  as  gum  or  gum  resin  advanced  in  value.  Protest  overruled. — 
Ab.  12109  (T.  D.  27475). 

1913  527.  Lactarene  or  casein. 

1909  607.  Lactarene,  or  casein. 

1897  594.  Lactarene. 

1894  529.  Lactarene. 

1890  628.  Lactarene. 

1883  496.  *     *     *     lactarene. 

DECISIONS   UNDER  THE  ACT   OF  1909. 

Plasmon. — A  gritty,  yellowish  powder,  with  the  trade  name  of  "plasraon," 
but  invoiced  as  lactarene,  and  known  to  the  trade  as  lactarene,  casein,  or  milk 
albumen,  is  not  milk,  preserved.  The  importation  was  free  of  duty  as  lac- 
tarene under  paragraph  594. — U.  S.  v.  Corsi,  Zumsteg  &  Co.  (Ct.  Cust.  AppLs.), 
T.  D.  32038;  (G.  A.  Ab.  24896)  T.  D.  31335  affirmed. 


1028 


DIGEST   OF   CUSTOMS   DECISIONS. 


DECISIONS   UNDER   TIIK   ACT   OF    1S07. 

Casein  is  froo  of  duty  as;  "  lactarene,"  under  paragraph  594. — U.  S.  v. 
Brownell  (C.  C.  A.),  T.  D.  29374;  T.  D.  28577  (C.  C.)  and  (G.  A.  6453)  T.  D. 
27645  affirmed. 


1913 
1909 
1897 
1894 
1890 
1883 

1913 
1909 
1897 
1894 
1890 
1883 


1913 


1909 


1897 


528.   Laid.  l:ird  compounds,  and  lard  substitutes. 

2SS.  Lard,  li  cents  per  pound. 

277.  Lard,  2  cents  per  pound. 

225*.  Lard,  1  cent  per  pound. 

314.  Lard,  2  cents  per  pound. 

258.  I^ard,  2  cents  per  pound. 

r»29.  i.a\a.  iinniaiiufiiclurcd. 
008.  Lava,  unmanufactured. 
595.  Lava,  unmanufactured. 
531.  Lava,  unmanufactured. 
629.  Lava,  unmanufactured. 
730.  Lava,  unmanufactured. 

5.30.  All  leather  not  speciall.v  provided  for  in  this  section  and  leather 
board  or  compressed  leather;  leather  cut  into  shoe  uppers  or  vamps  or 
other  forms  suitable  for  conversion  into  boots  or  shoes;  boots  and  shoes 
made  wholly -or  in  chief  value  of  leather;  leather  shoe  laces,  finished  or 
unfinished  ;  harness,  saddles,  and  saddlery,  in  sets  or  in  parts,  finished  or 
unfinished. 

450.  *  *  *  Provided,  That  on  and  after  October  first,  nineteen  hun- 
dred and  nine,  grain,  buff,  and  split  leatlun-  shall  pay  a  duty  of  7i  per 
centum  ad  valorem  ;  that  all  boots  and  shoes,  made  wholly  or  in  chief 
value  of  leather  made  from  cattle  hiihvs  and  cattle  skins  of  whatever 
weight,  of  cattle  of  the  bovine  speci(>s,  including  calfskins,  shall  pay 
a  duty  of  10  per  centum  ad  valorem;  that  harness,  saddles,  and  saddlery, 
in  sets  or  in  parts,  finished  or  unhnished.  composed  wholly  or  in  chief 
value  of  leather,  shall  pay  a  duty  of  20  per  centum  ad  valorem. 

451.  Band,  bend,  or  belting  leather,  rough  leather,  and  sole  leather,  5 
per  centum  ad  valorem;  dressed  ujiper  and  all  other  leather,  calfskins 
tanned  or  tanned  and  dressed,  kangaroo,  shoeii,  and  goat  skins  (including 
lamb  and  kid  skins)  dressed  and  finished,  other  skins  and  bookbinders' 
calfskins,  all  the  foregoing  not  specially  provided  for  in  this  section,  15 
per  centum  ad  valorem;  *  *  *^  skins  for  morocco,  tanned  but  mi- 
finished,  5  pe'-  centum  ad  valorem;  i)atent.  japanned,  varnished,  or 
enameled  leather  weighing  not  over  ten  pounds  per  dozen  hides  or  skins, 
27  cents  per  pound  and  15  per  centum  ad  valorem;  if  weighing  over  ten 
pounds  and  not  over  twenty-five  i)oiin(ls  per  dozen,  27  cents  per  pound 
and  8  per  centum  ad  valorem ;  if  weighing  over  twenty-five  pounds  per 
dozen,  20  cents  per  pound  and  10  per  centum  ad  valorem ;  *  *  * 
leather  shoe  laces,  finished  or  unfinished,  50  cents  per  gross  pairs  and 
10  per  centum  ad  valorem;  boots  and  shoes  made  of  leather,  15  per 
centum  ad  valorem  :  Provided.  That  blither  cut  info  shoe  uppers  or  vamps 
or  other  forms,  suitable  for  conversion  into  manufactured  articles,  and 
gauffre  leather,  shall  pay  a  duty  of  10  per  centum  ad  valorem  in  addition 
to  the  duty  imposed  by  this  paragraph  on  leather  of  the  same  character 
as  that  from  which  they  are  cut. 

461.  Harness,  saddles,  saddlery,  in  sets  or  in  parts,  finished  or  un- 
finished, 35  per  centum  ad  valorem. 

438.  Band  or  belting  leather,  sole  leather,  dressed  upper  and  all  other 
leather,  calfskins  tanned  or  tanned  and  dressed,  kangaroo,  sheep,  and 
goat  skins  (including  lamb  and  kid  skins)  dressed  and  finished,  *  *  * 
and  other  skins  and  bookbinders'  calfskins,  all  the  foregoing  not  specially 
provided  for  in  this  Act,  20  per  centum  ad  valorem;  skins  for  morocco, 
,  tanned  but  unfinished,  10  per  centum  ad  valorem  ;  patent,  japanned,  var- 


FEEE   LIST.  1029 

Dished,  or  enameled  leather,  weighing  not  over  ten  pounds  per  dozen 
hides  or  skins ;  30  cents  per  pound  and  20  per  centum  ad  valorem  ;  if 
weighing  over  ten  pounds  and  not  over  twenty-five  pounds  per  dozen, 
30  cents  per  pound  and  10  per  centum  ad  valorem ;  if  weighing  over 
twenty-five  pounds  per  dozen,  20  cents  per  pound  and  10  per  centum  ad 
valorem ;  *  *  *  leather  shoe  laces,  finished  or  unfinished,  50  cents 
per  gross  pairs  and  20  per  centum  ad  valorem  ;  boots  and  shoes  made  of 
leather,  25  per  centum  ad  valorem :  Provided,  That  leather  cut  into  shoe 
uppers  or  vamps  or  other  forms,  suitable  for  conversion  into  manufac- 
tured articles,  shall  be  classified  as  manufactures  of  leather  and  pay 
duty  accordingly. 

447.  Harness,  saddles,  and  saddlery,  or  parts  of  either,  in  sets  or  in 
parts,  finished  or  unfinished,  45  per  centum  ad  valorem. 

339.  Sole  leather,  10  per  centum  ad  valorem. 

340.  Bend  or  belting  feather,  and  leather  not  specially  provided  for  in 
this  Act,  10  per  centum  ad  valorem. 

341.  Calfskins,  tanned,  or  tanned  and  dressed,  dressed  upper  leather, 
including  patent,  enameled,  and  japanned  leather,  dressed  or  undressed, 
and  finished ;  *  *  *  other  skins  not  specially  enumerated  or  pro- 
vided for  in  this  Act.  20  per  centum  ad  valorem ;  bookbinders'  calf- 
skins, kangaroo,  sheep  and  goat  skins,  including  lamb  and  kid  skins, 
dressed  and  finished,  20  per  centum  ad  valorem ;  skins  for  morocco, 
tanned  but  unfinished,  10  per  centum  ad  valorem ;  *  *  *  boots  and 
shoes,  made  of  leather,  20  per  centum  ad  valorem. 

342.  Leather  cut  into  shoe  uppers  or  vamps,  or  other  forms,  suitable 
for  conversion  into  manufactured  articles,  20  per  centunm  ad  valorem. 

455.  Bend  or  belting  leather  and  sole  leather,  and  leather  not  specially 
provided  for  in  this  Act,  10  per  centum  ad  valorem. 

456.  Calfskins,  tanned,  or  tanned  and  dressed,  dressed  upper  leather, 
including  patent,  enameled,  and  japanned  leather,  dressed  or  undressed, 
and  finished;  *  *  *  other  skins  not  specially  emunerated  or  pro- 
vided for  in  this  Act,  20  per  centum  ad  valorem ;  bookbinders'  calf- 
skins, kangaroo,  sheep  and  goat  skins,  including  lamb  and  kid  skins, 
dressed  and  finished,  20  per  centum  ad  valorem ;  skins  for  morocco, 
tanned  but  luifinished,  10  per  centum  ad  valorem ;  *  *  *  japanned 
calfskins.  30  per  centum  ad  valorem ;  boots  and  shoes,  made  of  leather, 
25  per  centum  ad  valorem. 

457.  But  leather  cut  into  shoe  uppers  or  vamps,  or  other  forms,  suitable 
for  conversion  into  manufactured  articles,  shall  be  classified  as  manu- 
factures of  leather,  and  pay  duty  accordingly. 

415.  Coach  and  harness  furniture  of  all  kinds,  saddlery,  coach,  and 
harness  hardware,  silver-plated,  brass,  brass-plated,  or  covered,  common, 
tinned,  burnished,  or  japanned,  not  specially  enumerated  or  provided 
for  in  this  Act,  35  per  centum  ad  valorem. 

460.  Leather,  bend  or  belting  leather,  and  Spanish  or  other  sole  leather, 
and  leather  not  specially  enumerated  or  provided  for  in  this  Act,  15 
per  centum  ad  valorem. 

461.  Calfskins,  tannetl,  or  tanned  and  dressed,  and  dre.ssed  upper 
leather  of  all  other  kinds,  and  skins  dressed  and  finLshed,  of  all  kinds, 
not  specially  enumerated  or  provided  for  in  this  Act,  and  skins  of  mo- 
rocco, finished,  20  per  centum  ad  valorem. 

462.  Skins  for  morocco,  tanned,  but  unfinished,  10  per  centum  ad 
valorem. 

516.  Leather,  old  scraps. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Lieather  Board. — It  was  found  that  although  the  article  is  not  composed 
wholly  or  in  part  of  leather,  it  is  nevertheless  commercially  known  and  recog- 
nized as  leather  board,  used  for  making  insoles  for  shoes  as  a  substitute  for 
leather.    It  was  held  free  of  duty  under  paragraph  530. — Ab.  3S973. 

Glove  Leather. — Unfinished  glove  leather  was  held  entitled  to  free  entry 
under  paragraph  530.     Ab.  37563  followed.— Ab.  38693. 


1030  DIGEST   OF   CUSTOMS  DECISIONS. 

Laiiiltskiiis,  taiiiUHl  but  nut  (iiiislied,  classilied  as  glove  leather  under  para- 
jirapli  SoO,  found  not  to  be  glove  leather  in  their  imported  condition,  were  held 
entitled  to  free  entry  as  leather  not  specially  provided  for  (par.  530).  Worth- 
ington  V.  U.  S.  (139  U.  S.,  337)  cited.— Ab.  37563. 

Loatlicr  Moccasins. — Moccasins  made  of  tanned  leather  sewed  with  rawhide, 
chissilicd  iis  nononumerated  manufactured  articles  under  paragraph  38.5,  were 
held  entitled  to  free  entry  as  shoes  made  of  leather  (par.  530). — Ab.  37028 
(T.  D.  34984). 

Leather  moccasins,  boots,  and  shoes  in  chief  value  of  leather  free  of  duty 
imder  paragraph  .530,  even  though  embroidered. — Dept.  Order  (T.  D.  34047). 

Leatlier  Slioes. — Shoes  or  slippers  composed  of  leather  and  wool,  classified 
as  wool  wearing  apparel  under  paragraph  291,  were  held  entitled  to  free  entry 
as  in  chief  value  of  leather  (par.  5.30).— Ab.  ,38199. 

Saddlery. — The  term  "  saddlery  "  not  limited  to  articles  of  leather,  but 
includes  all  articles  used  only  in  etiuii)ment  of  horses.  Buckles,  tacks,  and 
rivets  u.sed  on  harness  and  saddles  not  entitletl  to  free  entry  as  saddlery  if 
of  a  kind  ordinarily  u.sed  for  other  purposes.— Dept.  Order  (T.  D.  34014). 

Celluloid  Martingale  Rinjts  and  Loops. — Kings  and  loops  (sometimes 
tised  by  babies  when  teething,  but  used  chiefly  to  decorate  or  ornament  harness, 
and  occasionally  on  martingales  or  spreaders)  which  are  not  essential  to  a 
complete  harness  or  saddle— many  harne.sses  and  saddles  being  sold  without 
them — are  not  free  of  duty  as  "  harness,  saddles,  and  saddlery,  in  sets  or  in 
parts,  finished  or  unfinished  "  under  paragraph  530,  but  are  dutiable  as  manu- 
factures of  pyroxylin  not  specially  provided  for  at  40  per  cent  ad  valorem  under 
paragraph  25.— T.  D.  .35,529  (G.  A.  7739). 

Saddle  Nails  Not  Parts  of  Saddles. — Saddle  nails,  composed  of  metal  and 
used  to  fasten  the  saddle  to  the  saddletree,  are  properly  dutiable  as  manufac- 
tures of  metal  under  paragraph  167  as  here  classified  by  the  collector,  rather 
than  free  of  duty  under  paragraph  530  as  "  parts  "  of  saddles,  as  claimed  by 
the  importers.  They  constitute  merely  one  of  the  cla.s.ses  of  materials  em- 
ployed in  the  manufacture  of  a  saddle. — T.  D.  3.5,578  (G.  A.  7749). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Leather  Belts  for  Making  Automobile  Treads. — The  leather  strips  here 
had  been  given  a  form  and  a  size  specially  and  definitely  adapting  them  for 
<;onversion  into  automobile  treads  of  different  lengths  and  widths,  and  they 
were  dutiable  as  assessed  at  15  per  cent  ad  valorem  under  paragraph  451. — 
Michelin  Tire  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34131;  (G.  A.  Ab.  31884) 
T   D.  .33325  affirmed. 

Bends  of  Leather. — The  decision  of  the  lioard  of  Uiuted  States  General 
Appraisers,  Abstract  24.502  (T  D.  31207),  that  certain  leather  was  properly 
dutiable  as  "  belting  leather  "  should  be  disregarded,  and  the  leather  as.se.ssed 
with  duty  under  paragraph  451  at  the  rate  of  15  per  cent  ad  valorem. — Dept. 
Order  (T.  D.  31417). 

Bridle  Butts  were  held  dutiable  as  grain  leather  under  paragraph  450.  Ab. 
277.39  (T.  D.  .32274)   followed.— Ab.  31374  (T.  D.  .3.3217). 

Bridie-Rein  Backs  and  Lithographic  Roller  Leather  made  from  cow- 
hides, classified  at  15  per  cent  ad  valorem  under  paragraph  451,  were  held 
outiable  at  7A  per  cent  under  paragraph  450.  Ab.  29048  (T.  D.  32681)  and 
Ab.  30810  (T.  D.  33031)  followed.— Ab.  31373  (T.  D.  33217). 


FREE   LIST.  lOSl 

Russian  Calfskins,  Long  Grain. — There  is  no  commercial  desif^natioii  shown. 
but  the  artificially  embossed  surface  of  the  goods  makes  them  aptly  described 
as  "  gauffre  leatlier  "  in  the  common  and  ordinary  acceptation  of  the  term. 
The  importation  was  dutiable  as  calfskins  tanned  and  dressed,  under  para- 
graph 451,  and  was  subject  to  the  cumulative  duty  imposed  in  the  proviso  of 
that  paragraph  upon  gauffre  leather.  U.  S.  ik  White  (2  Ct.  Cust.  Appls.,  80; 
T.  D.  31632.— Louis  Dejonge  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33040; 
(G.  A.  7302)  T.  D.  32505  affirmed. 

Calfskins  Tanned  or  Tanned  and  Dressed. — The  mercliandise  was  in- 
voiced as  "  dull  black  lining  calf  leather."  Of  the  two  competing  provisions, 
"  grain  leather "  as  used  in  paragraph  4.50  and  "  calfskins  tanned  or  tanned 
and  dressed  "  in  paragraph  451,  the  latter  phrase  is  the  more  specific  and  con- 
trols here.  Wor.sdell  &  Co.  et  al.  v.  U.  S.  (2  Ct.  Cust.  Appls.,  270;  T.  D.  31977)  ; 
Tilge  V.  U.  S.  (2  Ct.  Cust  Appls,  129;  T.  D.  31662 )  .—Kuauth,  Nachod  & 
Kuhne  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33307;  (G.  A.  Ab.  29047)  T.  D.  32681 
affirmed. 

Harness  Chiefly  of  Leather. — The  provision  in  the  proviso  of  paragraph 
4.50  that  "  on  and  after  October  first,  nineteen  hundred  and  nine,"  certain  duties 
shall  be  payable,  is  not  limited  to  the  items  of  leather  immediately  following 
the  words  quoted,  but  extends  to  all  the  articles  (harness,  etc.)  enumerated  in 
said  proviso.  Therefore  harness  imported  prior  to  the  date  mentioned  is  not 
covered  by  the  proviso.— T.  D.  30381  (G.  A.  6986). 

Leather  Gig  Thongs  assessed  as  manufactures  of  leather  under  paragraph 
452   were   claimed   dutiable   as   harness   under   paragraph  450.      Protest   over- 
ruled on  the  authority  of  Stone  v.  U.  S.  (2  Ct.  Cust.  Appls.,  46;  T.  D.  31593).— 
Ab.  29880  (T.  D   32842). 
Horse  Goods. 

"  Saddlery." — In  view  of  the  construction  by  the  administrative  departments, 
by  the  board,  and  by  the  courts,  and  in  the  absence  of  clear  proof  of  a  com- 
mercial designation,  the  w^ord  "  saddlery  "  occurring  in  paragraphs  450  and 
461  can  not  be  taken  to  apply  to  articles  used  in  the  care  of  liorses  or  for 
horse-stable  equipment. 

Currycombs,  Hoof  Picks,  Horse  Clippers,  Whip  Thongs,  and  the  Like. — 
Currycombs,  hoof  picks,  horse  clippers,  whip  thongs,  and  the  like  are  not  "  sad- 
dlery," and  these  are  dutiable  according  to  the  component  of  chief  value  as 
manufactures  of  metal  or  the  manufactures  of  leather. 

Time  Proviso  in  Paragraph  450. — The  qualifying  words  of  one  clause  of 
a  section  may  be  extended  to  other  clauses  or  even  other  sections  of  a  law,  if 
to  give  effect  to  the  apparent  intent  of  the  legislature  this  is  necessary ;  and 
the  proviso  in  paragraph  450  that  on  and  after  October  1  of  that  year  certain 
described  leather  goods  should  bear  a  prsecribed  rate  of  duty,  will  be  taken  to 
apply  to  all  the  articles  enumerated  in  the  several  clauses  of  that  proviso  and 
to  similar  articles  also  designated  in  paragrah  461. — Stone  et  al.  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  31593;    (G.  A.  Ab.  24331)  T.  D.  31134  affirmed. 

Apron  Leather. — The  importation  was  of  picker  straps,  leather  cut  into 
strips  about  an  inch  in  width  and  30  to  36  inches  in  length.  The  goods  were 
properly  held  to  be  belting  leather  under  the  authority  of  U.  S.  v.  Richards 
(1  Ct.  Cust.  Appls.,  537;  T.  D.  31548),  but  there  was  a  failure  to  apply  the 
last  provision  of  paragraph  451,  tariff  act  of  1909,  that  imposes  an  additional 
10  per  cent  upon  leather  of  the  kind  here;  that  is,  suitable  for  conversion  into 
manufactured  articles ;  but  as  there  was  no  protest  under  that  paragraph  the 
cause  is  reversed.     Tilge  &  Co.  v.  U.  S.  (3  Ct.  Cust.  Appls.,  97;  T.  D.  32360)  dis- 


1032  DIGEST   OF   CUSTOMS  DECISIONS. 

tinguished.— U.  S.  r.  Uingk  &  Co.  (Ct.  Ciist.  Appls.),  T.  D.  3*2908;  (Ah.  28410) 
T.  D.  32488  reversed. 

There  is  no  uniform  frenoral  trade  nieaninj^  attached  to  the  worils  "  leather 
belting"  confiinng  it  to  that  class  of  leather  suitable  in  making  belts  for  tlie 
transnussion  of  power. 

The  importation  here  of  leather  to  l)e  used  in  the  manufacture  of  appliances 
in  textile  machinery,  namely,  picker  strap  and  apron  leather,  falls  properly 
within  the  description  "belting  leather"  as  used  in  tariff  act  of  1909;  it  in- 
cludes equally  leather  suited  to  transmit  power  from  wheel  to  wheel  and 
leather  suited  simply  to  convey  materials,  and  is  dutiable  as  belting  leather 
under  paragraph  451  of  that  act. — U.  S.  t'.  Richards  et  al.  (Ct.  Cust.  Appls.), 
T.  D.  31048;  (G.  A.  7069)  T.  D.  30793  affirmed. 

Leather  Cut  into  Shape. — The  merchandise  is  cut  from  leather  of  the  bovine 
species  in  a  form  suitable  to  be  shaped  and  fitted  upon  a  particular  roller,  and 
so  adapted  to  its  final  use.  It  is  governed  accordingly  by  U.  S.  v.  Ringk  &  Co. 
(3  Ct.  Cust.  Appls.,  353;  T.  D.  32908),  and  is  dutiable  under  paragraph  451. 
U.  S.  V.  Richards  (1  Ct.  Cust.  Appls.,  537;  T.  D.  31.548)  distinguished.— U.  S. 
V.  Crabb  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  32904;  (G.  A.  Ab.  27S35)  T.  D.  32302 
reversed. 

Clutcli  Leathers. — Strips  of  leather,  known  to  automobilists  as  "  clutch 
leathers,"  which  before  being  fitted  to  the  clutch  cone  have  to  be  soaked  in  water 
for  24  hours,  trimmed  down  to  fit,  and  made  rough  so  as  to  incite  friction,  are 
not  "  finished  parts "  of  automobiles  within  the  meaning  of  paragraph  141, 
but  are  dutiable  iinder  the  first  and  last  provisions  of  paragraph  451  as  leather 
made  from  hides  of  cattle  of  the  bovine  species  similar  to  belting  leather  "  cut 
into  forms  suitable  for  conversion  into  manufactured  articles." — T.  D.  32329 
(G.  A.  7338). 

Diced  Leather  not  Embossed  Leather. — The  merchandise  is  dressed  leather 
ornamented  upon  its  grain  side  with  a  diced  effect,  the  leather  being  such  as  is 
used  in  making  hat  sweats. 

The  leather  of  the  importation  does  not  present  the  appearance  of  raised 
figures  in  relief  upon  its  surface,  nor  has  it  been  subjected  to  processes  aimed 
to  produce  such  a  result.  The  article  is  not  embossed  or  gauffre  leather. 
Dejonge  v.  U.  S.  (3  Ct.  Cust.  A])pls.,  463;  T.  D.  33040)  distinguished.— U.  S.  v. 
Brown  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  34380;  (G.  A.  Ab.,  33802)  T.  D.  33795 
affirmed. 

Dressed  Upper  Leather — Insole  Leather. — Dres.sed  upper  leather,  being  a 
fully  finished  leather,  is  not  dutiable  under  the  provision  for  "  grain  "  leather  in 
paragraph  450,  but  under  the  eo  nomine  provision  therefor  in  paragraph  451. 

Insole   leather,    being    a    split   leather    and    adapted    for    making    in.sdles   or 
counters,  is  not  dutiable  under  the  provision  for  sole  leather  in  paragraph  451, 
but  under  the  provision  for  split  leather  in  paragraph  450. — T.  D.  30795  (G.  A. 
7071). 
Gauflfre  Leather. 

"  Gauffre  "  Defined. — "  Gauffre  "  is  a  word  of  French  derivation  and  is  vari- 
ously siielled  gauffre,  gauffree,  goufre,  goffer,  gauffer,  gaufre,  and  gaulTrer.  It 
accords  in  meaning  with  embossed. 

Gauffre  Leather  Under  Tariff  Act  of  1909. — The  fact  that  "gauffre"  had 
no  fixed  uniform  trade  meaning  as  applied  to  leather  when  the  tariff  law  of  1909 
was  enacted  can  not  be  taken  to  shift  the  burden  of  proof  on  the  Government  in 
determining  whether  the  skins  imported  were  gauffre  leather.  The  rate  of  duty 
was  clearly  ascertainable  and  the  iniporlation   is  (lulial)le  as  gauffre  leather 


FREE   LIST.  1033 

under  paragraph  451.— U.  S.  v.  White   (Ct.  Cust.  Appls.),  T.  D.  31632;   (G.  A. 
7115)  T.  D.  31016  reversed. 

Grain  Leather. — It  would  appear  that  the  proviso  to  paragrapli  451  was 
intended  to  be  limited  in  its  application  to  the  articles  described  in  that  para- 
graph, and  it  would  be  to  force  the  construction  to  extend  it  to  cover  the 
merchandise  here.  The  leather  of  the  importation,  with  a  natural  and  an 
artificial  grain,  is  properly  dutiable  under  paragraph  450. — Spalding  &  Bros, 
et  al.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32910;  (G.  A.  Abs.  28479,  28480)  T.  D. 
32507  and  (G.  A.  Ab.  29095)  T.  D.  32681  reversed. 

Grain  leather  is  a  leather  tanned  with  a  grain  side,  but  not  finished.  Leathers 
which,  although  tanned  and  having  a  grain  side,  when  finished  and  ready  for 
use  in  making  bags  and  straps  are  not  grain  leather  within  the  meaning  of 
paragraph  450  but  are  dutiable  under  the  provision  in  paragraph  451  for  "  all 
other  leather  not  specially  provided  for."— T.  D.  30760  (G.  A.  7058). 

Harness  Leather  and  Lithographic  Roller  Leather  held  dutiable  as  grain 
leather  under  paragraph  450  as  claimed.  Worsdell  v.  U.  S.  (2  Ct.  Cust.  Appls., 
270;  T.  D.  31977)  and  Ab.  29048  (T.  D.  32681)  followed.— Ab.  31553. 

Razor-Strop  Leather. — The  importation,  while  not  entirely  for  its  intended 
use,  is  nevertheless  i-aised  above  classification  as  rough  leather,  using  that  term 
as  it  appears  in  the  paragraph  that  controls  (par.  451).  It  was  properly  as- 
sessed as  dressed  leather.— Sherrard  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32966; 
(G.  A.  Ab.  28293)  T.  D.  32455  aflSrmed. 

Horse  butts  classified  as  leather  not  specially  provided  for  under  paragraph 
451  were  claimed  to  be  dutiable  as  rough  leather.  Protests  overruled. — T.  D. 
32966  (Ct.  Cust.  Appls.). 

Rough  Leather. — Hides  of  cattle  of  the  bovine  species  exceeding  25  pounds 
in  weight  wet,  or  12  pounds  in  weight  dry,  tanned  into  leather  but  not  finished, 
is  rough  leather  and  subject  to  duty  at  the  rate  of  5  per  cent  ad  valorem  under 
the  provisions  of  paragraph  451.  The  dividing  line  between  calfskins  and  hides 
is  12  pounds  dry;  a  skin  under  that  weight  is  a  calfskin,  and  over  that  weight 
is  a  hide.  G.  A.  4052  (T.  D.  18739),  G.  A.  4215  (T.  D.  19716)  cited  and  fol- 
lowed.—T.  D.  32958  (G.  A.  7403). 

"  Rough  leather,"  as  used  in  paragraph  451,  had  such  a  well-established  and 
definite  trade  meaning  before  and  at  the  time  of  that  enactment  that  no  change 
or  modification  of  the  meaning  by  interpretation  is  permissible :  Held,  this 
leather,  as  shown  by  the  evidence,  being  now  ready  for  immediate  use  in  manu- 
facture, is  not  rough  leather,  but  leather,  rather,  not  specially  provided  for, 
tanned  and  curried  in  effect,  and  as  s\ich  dutiable  at  15  per  cent  ad  valorem 
under  paragraph  451. — U.  S.  v.  Robertson  &  Sons  (Ct.  Cust.  Appls.),  T.  D. 
31458;  (G.  A.  7042)  T.  D.  30720  and  (G.  A.  Ab.  23746)  T.  D.  30828  reversed. 
Leather  From  Sealskins. 

Seal  Splits  or  Seal  Split  Leathers. — Paragraph  4.50  does  not  cover  leathers 
made  from  the  hides  or  skins  of  animals  that  are  not  cattle  of  the  bovine 
species,  and  as  seal  splits  or  seal  split  leathers  are  made  from  animals  not  of 
the  bovine  species,  they  do  not  fall  within  the  provisions  of  that  paragraph. 

Grain  or  Split  Leather. — It  not  having  been  shown  that  the  terras  "  grain 
feather  "  and  "  split  leather,"  as  used  in  paragraph  4.50  are  applicable  in  the 
trade  only  to  leathers  which  are  unfinished,  finished  leathers  of  these  kinds 
made  from  the  hides  of  cattle  of  the  bovine  species  are  dutiable  under  said 
paragraph.— Worsdell  &  Co.  et  al.  v.  U.  S.  (Ct.  Cust  Appls.),  T.  D.  31977; 
(G.  a.  Ab.  24566)  T.  D.  31207  affirmed  in  part,  reversed  in  part. 


1034  DIGEST    OF    CUSTOMS    DECISIONS. 

Scrap  Solo  Tjcathor  suitalili'  for  use  :is  loat^-r  is  dutiable  at  5  i>or  cont  ad 
valoHMU  iiudtT  jiara^rraiili  4ni,  and  not  at  10  ikt  cent  ad  valorem  as  waste 
under  paraKiaph  47;i.~I)ei)t.  Order  (T.  D.  32013). 

Leather  Stri|)s  for  Auto  Treads. — The  merchandise  con.sisted  of  strips  or 
hands  of  clironie  leather  beveled  on  the  edges  and  cut  into  suitable  lengths  for 
the  manufacture  of  automobile  treads.  To  adapt  these  to  their  special  use 
further  labor  upon  them  was  necessary.  The  Roods  are  band  or  belting  leather. 
They  were  dutiable  as  determined  by  the  board  under  paragraph  4.")1,  and 
were  likewise  subject  to  the  additional  duty  imposed  by  the  proviso  of  that 
paragraph.  U.  S.  r.  Richards  (1  (Jt.  Cu.st.  Appls.),  537;  T.  D.  31548).— U.  S. 
V.  Dubied  -Machinery  Co.  (Ct.  Cust.  Appls.),  T.  I).  33033;  (G.  A.  7333)  T.  D. 
32296  allirmed. 

Leather  Strips  of  irregular  length  and  width,  cut  from  belting  heather, 
are  in  fact  belting  leather,  and  dutiable  under  the  eo  nomine  provision  for 
such  in  paragraph  451,  rather  than  as  "  leather  not  specially  provided  for," 
under  the  same  paragraph.— T.  D.  32242   (G.  A.  7323). 

Walrus  Ijeathor. — The  board  found  that  the  leather  in  question  was  tanned 
from  the  hide  of  the  walrus,  and  in  the  condition  imported  was  ready  to  be 
cut  into  disks  and  used  for  polishing  purposes;  that  the  leather,  although 
tanned,  had  not  been  submitted  to  the  processes  of  currying  or  dressing,  and 
was  therefore  not  a  finished  leather.  Protests  sustained  on  the  authority  of 
G.  A.  7042  (T.  D.  30720),  as  rough  leather,  paragraph  451.— Ab.  237G9  (T.  D. 
30828). 

Embroidered  Moccasins. — The  sample  is  a  moccasin  of  soft,  yellowish, 
dressed  leather  or  skin.  The  articles,  being  embroidered,  were  classified  under 
paragraph  349  as  an  article  embroidered  by  hand  or  machinery.  This  classi- 
fication is  erroneous,  as  paragraph  349  is  limited  in  its  application  to  articles 
"  composed  of  flax  or  other  vegetable  fiber,  or  of  which  these  materials  or  any 
of  them  is  the  component  material  of  chief  value."  Moccasins  have  been  held 
to  be  dutiable  as  shoes.     G.  A.  3702  (T.  D.  17G54).— Ab.  2483G  (T.  D.  31316). 

Rough  Tanned  Piftskins  claimed  to  be  dutiable  as  rough  leather  were  held 
properly  classified  under  the  provision  for  leather  not  specially  provided  for  in 
paragraph  451.     Ab.  30843  (T.  D.  33031)  followed.— Ab.  31870  (T.  D.  33325). 

Saddlery. — Serge  lining  used  in  the  manufacture  of  riding  saddles  and 
classified  as  manufactures  of  wool  under  paragraph  378  was  claimed  to  be 
dutiable  as  saddlery  (par.  461).     Protest  overruled. — Ab.  28229  (T.  D.  32424). 

Pisskin  Saddles.— Saddles  in  chief  value  of  pigskin  dutiable  under  para- 
graph 461  at  the  rate  of  35  per  cent  ad  valorem. — Dept.  Order  (T.  D.  31841). 

The  provision  for  "  harness,  saddles,  and  saddlery,  composed  wholly  or  in 
chief  value  of  leather,"  in  paragraph  4.50  is  narrowi'r  and  more  specific  than 
the  language  of  paragraph  461. 

The  rates  of  duty  established  for  leathers  and  articles  made  therefrom  are 
not  limited  by  the  proviso  of  this  paragraph  to  such  articles  as  are  made  wholly 
or  in  chief  value  of  leather  made  from  cattle  hidt's  and  calfskins,  or  cattle  of 
the  bovine  species,  except  as  to  boots  and  shoes. 

The  provision  in  said  paragraph  for  harness,  saddles,  and  saddlery  in  sets  or 
in  parts,  finished  or  unfinished,  composed  wholly  or  in  chief  value  of  leather, 
covers  all  such  articles  made  wholly  or  in  chief  value  of  leather,  without  regard 
to  the  character  of  the  hide  from  which  such  leather  is  made. 

Saddles  in  chief  value  of  pigskin  tanned  and  dressed  are  saddles  in  chief 
value  of  leather  within  the  meaning  of  the  language  of  said  paragraph  450, 
and  Held  to  be  subject  to  duty  at  the  rate  of  20  per  cent  as  therein  provided. — 
T.  D.  31002  (G.  A.  7112). 


FREE   LIST.  1035 

Tanned  Unsplit  Sealskins. 

Hides  and  Skins. — There  is  a  recognized  distinction  between  "  hides  "  and 
"  skins  "  in  tariff  legislation,  hides  pertaining  to  animals  of  a  larger  size  and 
skins  to  smaller  animals. 

Rough  Leather. — The  provision  for  "  rough  leather  "  in  paragraph  451  was 
not  intended  to  comprehend  the  tanned  but  unfinished  skins  of  small  animals. 

Unsplit  Sealskins,  Tanned  but  not  Dressed  or  Finished. — The  provision 
for  "  rough  leather  "  not  applying  to  these  skins  of  the  importation,  they  fall 
appropriately  under  the  provision  in  the  paragraph  for  "  all  other  leather." — 
Kaufmann  &  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34167;  (G.  A.  Ab. 
30456)  T.  D.  32943  affirmed. 

Chinese  Shoes  or  slippers  made  of  different  materials,  either  embroidered  or 
not  embroidered,  are  dutiable  as  leather  shoes  under  paragraph  450  when  com- 
posed in  chief  value  of  leather,  or  as  silk  wearing  apparel  under  paragraph  402 
when  compo.sed  in  chief  value  of  silk,  the  relative  values  of  the  component 
materials  being  determinetl  at  the  time  when  those  materials  have  reached 
such  a  condition  that  nothing  remains  to  be  done  upon  them  by  the  manufac- 
turers except  to  put  them  together.  U.  S.  v.  Meadows  (2  Ct.  Cust.  Appls.,  143; 
T.  D.  31665).— T.  D.  33388  (G.  A.  74.58). 
Skivers. 

Congressional  Record. — In  the  ascertainment  of  the  intention  of  the  Con- 
gress in  giving  final  shape  to  a  paragraph  that  had  been  a  subject  of  contention 
with  them,  resort  may  be  had  to  the  current  history  of  the  times  and  of  the 
particular  piece  of  legislation  in  question.  The  Congressional  Record  officially 
preserves  that  history.    Aldridge  et  al.  v.  Williams  (3  How.,  8,  23). 

Proviso  to  Paragraph  4.50. — Reviewing  the  legislative  history  of  the  proviso 
to  paragraph  450  it  can  not  be  held  the  Congress  meant  to  extend  its  provisions 
to  still  other  paragraphs — to  paragraph  451,  for  example — and  so  "  split 
leather,"  as  employed  in  that  provi.so,  does  not  include  articles  such  as  the 
skivers  of  the  importation.  These  were  properly  held  to  be  dutiable  under 
paragraph  451 ;  and  as  the  duty  would  be  the  same  it  is  unnecessary  to  deter- 
mine their  cla.ssification  as  either  "sheepskins  dressed  and  finished"  or  as 
"other  leather."— Tilge  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31662;  (G.  A.  7134) 
T.  D.  31131  affirmed. 

Component  of  Chief  Value  in  Cotton  and  Leather  Slippers. — The  mer- 
chandise consisted  of  slippers  made  of  cotton  and  leather,  the  parts  of  the 
slippers  composed  of  each  of  the  two  materials  being  made  separately  for  use 
in  producing  the  completed  article.  Here  the  expense  of  sewing  the  pieces  of  cot- 
ton clotli  together,  in  preparation  for  uniting  them  with  the  leather  parts,  enters 
into  the  value  of  the  cotton  so  employed.  According  to  the  evidence  cotton  was 
the  component  of  chief  value  in  these  slippers  and  they  are  dutiable  inider 
paragraph  324.  Seeberger  v.  Hardy  (150  U.  S.,  420).— U.  S.  v.  Meadows  (Ct. 
Cust.  Appls.),  T.  D.  31065;    (G.  A.  7168)   T.  D.  31297  reversed. 

Slippers  with  cotton  uppers  and  leather  soles  and  heels,  leather  chief  value, 
are  dutiable  as  "  shoes  of  leather  "  under  paragraph  450. 

In  determining  the  component  of  chief  value  in  slippers  of  cotton  and  leather, 
the  basis  shall  be  the  value  of  the  cotton  when  ready  to  be  sewn  into  the  form 
of  uppers  and  the  value  of  the  leather  when  ready  to  be  attached  to  the  up- 
pers.—T.  D.  30931   (G.  A.  7099). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Croupon. — An  article  invoiced  as  "  croupon,"  which  was  classified  as  a  manu- 
facture of  leather  under  paragraph  45J,  was  claimed  to  be  dutiable  as  leather 


1036  DIGEST   OF   CUSTOMS  DECISIONS. 

al  '20  lu-r  cent  iid  valorem  under  paragraijli  4^8.  I'roto.st  sustained. — Ab.  20404 
rT.  D.  29469). 

Morocco  Leather. — Trade  and  commerce  recoj^jnize  as  morocco  leather  that 
article  of  leather  made  from  goatskin.s.  The  style  of  leather  made  from  sheep- 
skins, which  resembles  morocco,  and  is  known  in  trade  as  imitation  morocco, 
is  not  entitled  to  entry  under  the  provision  of  paraj^raph  438  for  "skins  for 
morocco."  U.  S.  v.  Stone  (101  Fed.  Rep.,  713)  cited  and  followed.— T.  I).  22700 
(G.  A.  4835). 

Skins  for  Morocco— Pigskins. — The  expression  "  skins  for  morocco,"  in 
paragraph  438,  means  such  skins  as  are  commonly  or  chiefly  used  for  morocco. 

Pigskins  tanned  but  unfinished,  which  are  used  occasionally  for  morocco, 
but  chiefly  for  other  purposes,  are  not  dutiable  under  the  provision  in  para- 
graph 438  for  "  skins  for  morocco,  tanned  but  unfinished. " — T.  D.  245G4  (G.  A. 
5376). 

The  provision  in  paragraph  438  for  "  skins  for  morocco  "  is  not  limited  to 
goatskins,  but  includes  also  certain  sheepskins  known  as  "  New  Zealand  basils  " 
or  "Cape  sheepskins."— Helmrath  v.  U.  S.  (C.  C),  T.  D.  25003;  G.  A.  decision 
(unpublished)  rever.sed. 

East  India  sheepskins,  tanned  but  unfinished,  which  are  chiefly  used  for 
morocco,  are  dutiable  at  10  per  cent  ad  valoren)  under  paragraph  438,  as  "  skins 
lor  morocco,  tanned  but  unfinished,"  and  are  not  dutiable  at  20  per  cent  ad 
valorem  under  said  paragraph  as  "  leather  not  specially  provided  for." — T.  D. 
24684  (G.  A.  5426). 

Chinese  Shoes  or  Slippers,  embroidered  either  by  hand  or  machinery,  are 
dutiable  under  paragraph  390  and  not  under  paragraph  438. — Lai  Ming  et  al.  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  30770;  (G.  A.  6876)  T.  D.  29610  affirmed. 

Appliqned  shoes  in  chief  value  of  leather  are  dutiable  as  shoes  of  leather 
under  paragraph  438  and  not  as  appliqued  articles  under  paragraph  390. 

Silk-embroidered  shoes  in  chief  value  of  leather  are  dutiable  at  the  rate  pro- 
vided for  silk  embroideries  in  paragraph  390,  by  virtue  of  the  proviso  to  para- 
graph 339,  "  that  no  wearing  apparel  embroidered  shall  pay  duty  at  a  less  rate 
than  that  imposed  in  any  schedule  of  this  act  upon  any  embroideries  of  the 
materials  of  which  such  embroidery  is  composed." — T.  D.  29010  (G.  A.  6876)  ; 
affirmed  by  T.  D.  30770  (Ct.  Cust.  Appls.),  supra. 

Shoes  with  soles  made  of  leather,  two  layers  the  entire  length,  or  one  layer 
the  entire  length  and  a  second  layer  on  the  ball  of  the  foot  and  the  heel,  with 
leather  toe  and  heel  protectors,  held  dutial)le  as  "shoes  made  of  leather"  at 
the  rate  of  25  per  cent  ad  valorem  under  paragraph  438. 

Shoes  in  cinef  value  of  leather  embroidered  with  silk  held  dutiable  at  the  rate 
of  60  per  cent  ad  valorem,  provided  for  silk  embroidery  by  paragraph  390.  by 
virtue  of  the  proviso  to  paragraph  339.  G.  A.  6605  (T.  D.  28204)  and  G.  A. 
6818  (T.  D.  29297)  followed.— T.  D.  29595  (G.  A.  6874). 

Bits  and  Dumb- Jockeys  dutiable  as  saddlery.— T.  D.    19133  (G.  .V.  4106). 

Rubber  Bit  Covers. — Sheets  of  rubber  about  six  inches  in  length  and  the 
same  in  width,  rolled  tubular  in  form,  used  to  cover  the  portion  of  the  metal 
bit  entering  a  horse's  mouth  as  a  protection  to  the  latter,  detachable,  and 
ready  to  be  further  shaped  to  fit  any  bit  and  suitable  for  no  other  purpose,  are 
l)roperly  dutiable  at  the  rate  of  45  per  cent  ad  valorem  as  "  saddlery  and 
luirness  and  i)arts  of  either,  finished  or  unfiidshed,"  under  the  provisions  of 
paragraph  447.— T.  D.  24353  (G.  A.  5320). 

Antique  Saddlery. — An  antique  saddle  and  equine  trappings  of  mediaeval 
origin,  though   no  longer  put  to  utilitarian  purposes,   held  to  be  "  saddlery  " 


FREE    LIST.  1037 

under  paragraph  447  and  not  dutiable  according  to  the  component  material  of 
chief  value  of  the  articles.— T.  D.  24498  (G.  A.  5356). 

Saddlery  and  Harness  and  Parts  Thereof. — Girths,  kneecaps,  and  rollers, 
made  principally  of  leather  and  in  part  of  wool,  and  bridle  fronts,  composed 
chiefly  of  leather  and  in  part  of  metal,  all  concerned  with  the  equipment  of 
horses  and  made  and  used  solely  for  that  purpose,  are  not  dutial)le  as  articles 
in  part  of  wool  perforce  the  provisions  of  paragraph  391  and  as  beaded  articles 
under  paragraph  408,  respectively ;  but  are  dutiable  eo  nomine  as  "  saddlery 
and  harness  or  parts  of  either,"  at  the  rate  of  45  per  cent  ad  valorem,  imder 
paragraph  447. 

Flax  towels  and  metal  scissors,  though  used  in  and  about  the  grooming  or 
equipment  of  a  horse,  are  properly  dutiable  as  manufactures  of  flax  and  metal, 
respectively,  under  the  appropriate  provisions. — T.  D.  24354  (G.  A.  5321). 

Saddletrees. — -Articles  known  as  saddletrees,  used  only  as  framework  for 
riding  saddles,  being  composed  of  wood  and  metal,  are  dutiable  at  45  per  cent 
ad  valorem  under  paragraph  447  as  parts  of  saddles,  and  not  at  35  per  cent 
under  paragraph  208  as  manufactures  of  wood.— T.  D.  25382  (G.  A.  5709). 

Whips  and  parts  of  whips  are  dutiable  according  to  their  component  ma- 
terial of  chief  value,  in  the  absence  of  more  specific  provision,  and  are  not 
dutiable  as  "  saddlery,"  or  parts  thereof,  at  45  per  cent  ad  valorem  under 
para'^raph  447.  Davies,  Turner  &  Co.  v.  U.  S.  (suit  2790.  Dec.  21,  1900),  revers- 
ing In  re  Veil  Bros,  et  al.  (G.  A.  4180)  followed.— T.  U.  23026  (G.  A.  4919). 

DECISIONS   UNDER   THE   ACT   OF   1894. 

Gauffree  Leather. — Merchandise  consisting  of  pieces  of  thin  leather,  cut 
uniformly,  28  inches  wide  and  from  32  to  36  inches  long,  one  surface  being 
plain  and  the  other  covered  with  designs  in  silver  and  various  attractive  colors, 
and  known  as  "  gauffree  leather,"  is  dutiable  at  10  per  cent  ad  valorem  under 
paragraph  340  as  "  leather  not  specially  provided  for,"  and  not  at  30  per  cent 
ad  valorem  under  paragraph  353  as  "  manufactures  of  leather  not  specially 
provided  for,"  nor  at  20  per  cent  ad  valorem  under  paragraph  341,  enumerating 
"skins  not  specially  enumerated  or  provided  for"  and  "skins  dressed  and 
finished,"  nor  under  paragraph  342  as  "  leather  cut  into  forms,  suitable  for 
conversion  into  manufactured  articles."  U.  S.  v.  Naday  (decided  by  the  Cir- 
cuit Court  of  Appeals  for  the  Second  Circuit  Nov.  15,  1899),  affirming  U.  S.  v. 
Naday  (92  Fed.  Rep.,  140)  and  reversing  In  re  Naday  (G.  A.  3730)  followed. — 
T.  D.  21819   (G.  A.  4611). 

Indian  Moccasins  are  dutiable  as  shoes  made  of  leather  and  not  as  manu- 
factures of  leather. 

Moccasin  is  derived  from  the  Algonkin  word  "  makasin,"  of  which  the  Eng- 
lish translation  is  shoe.  The  word  is  defined  by  the  Century  Dictionary  as 
"  a  shoe  or  cover  for  the  feet  made  of  deerskin  or  other  soft  leather,  without 
a  stiff  sole,  and  usually  ornamented  on  the  upper  side ;  the  shoe  customarily 
worn  by  the  American  Indians."— T.  D.  17654  (G.  A.  3702). 

DECISIONS   UNDER  THE   ACT   OF   1890. 

*  Japanned  Upper  Leather — Japanned  Calfskins. — In  construing  para- 
graph 456,  which  provides  for  "  dressed  upper  leather,  including  japanned 
leather,"  and  for  "  japanned  calfskins,"  Held,  that  the  latter  provision  includes 
only  such  skins  as  are  not  upper  leather,  and  that  japanned  calfskins  used  as 
upper  leather  are  subject  to  classification  under  the  former  provision. — U.  S.  v. 
Bittel  (C.  C),  T.  D.  26925.  Note.— On  appeal  by  the  United  States  the  fore- 
going decision  was  affirmed  (4  C.  C.  A.,  680). 


1038  DIGEST   OF   CUSTOMS  DECISIONS. 

Chinese  Shoes. — Paragraph  456  is  applicable,  in  the  absence  of  any  re- 
strictive words,  to  all  shoes  made  of  leather,  notwithstanding  the  fact  that 
other  materials  are  used  in  greater  quantity;  and  Chinese  shoes  manufactured 
from  various  materials,  including  leather,  cotton,  silk,  thread,  and  felt,  but  of 
which  leather  is  the  component  material  of  chief  value,  are  dutiable  as  shoes 
and  not  as  articles  of  which  leather  is  the  component  material  of  chief  value, 
neither  as  specially  provided  for  nor  by  similitude. — In  re  Wise  (C.  C.)  93 
Fed.  Rep.,  443. 

DECISIONS   UNDER  THE   ACT   OF   1883. 

Cordovan  Leather,  cut  during  the  process  of  dressing  into  a  shape  suitable 
for  recutting  into  shoe  vamps,  is  dutiable  as  dressed  upper  leather  and  not  as 
manufactures  of  leather.  Reversing  T.  D.  10342  (G.  A.  63).— In  re  Salomon 
(C.  C),  48  Fed.  Rep.,  287. 

Saddlery. — The  word  "  saddlery  "  is  to  be  taken  as  a  noun  and  not  as  an 
adjective  qualifying  "  hardware."— McCoy  v.  Hedden  (C.  C),  38  Fed.  Rep.,  89. 

Shoe  Vamps  are  dutiable  as  manufactures  of  leather  and  not  as  leather 
not  specially  provided  for  as  dressed  upper  leather. — T.  D.  10342  (G.  A.  63)  ; 
reversed,  In  re  Salomon  (C.  C),  48  Fed.  Rep.,  287. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Glazed  Calfskin,  known  to  the  trade  as  patent  leather  and  upper  leather, 
generally  used  for  the  upper  part  of  boots  and  shoes,  and  invoiced  as  patent 
leather,  is  dutiable  at  20  per  cent  and  not  under  Schedule  C. — Keutgen  v.  Law- 
rence (1.  Blatch.,  615),  14  Fed.  Cas.,  434. 

Leather. — The  act  of  June  6,  1872  (17  Stat,  230),  does  not  repeal  the  pro- 
visions of  the  act  of  March  2.  1861  (12  Stat.,  189),  August  5,  1861  (id.,  293), 
and  July  14,  1862  (id.,  555),  imposing  duties  on  japanned,  patent,  or  enaifleled 
leather  or  skins. — Movius  v.  Arthur,  95  U.  S.,  144. 


1913 

531 

.  I>eoches. 

1909 

609. 

Leeches. 

1897 

596. 

Leeches. 

1894 

532. 

I^eeches. 

1890 

630. 

Leeches. 

1883 

517. 

Leeches. 

532.  Lemon  juice,  lime  juice,  and  sour  orange  juice,  all  the  foregoing 
containing  not  more  than  2  per  centum  of  alcohol. 

610.  Lemon  juice,  lime  juice,  and  sour  orange  juice,  all  the  foregoing 
^"^°    containing  not  more  than  2  per  centum  of  alcohol. 

1897  597.  I>emon  juice,  lime  juice,  and  sour  orange  juice. 

1894  533.  Lemon  juice,  lime  juice,  and  sour  orange  juice. 

1890  031.  Lemon  juice,  lime  juice,  and  sour  orange  juice. 

1883  543.  Lemon  juice  and  lime  juice. 

DECISIONS  UNDER  THE  ACT  OF  1890.  ♦ 

Lemon  or  Lime  Juice  imported  in  green  or  colored,  molded  or  pressed,  flint 
or  lime  glass  bottles,  holding  more  than  one  pint.  Held,  that  the  juice  is 
free  and  that  the  bottles  are  dutiable  at  40  per  cent  under  paragraph  104.  T.  D. 
11245  (G.  A.  604)  modified.    Note  T.  D.  26819  below.— T.  D.  13232  (G.  A.  1653), 


FKEE   LIST,  1039 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Fortified  Lemon  Juice. — Held,  that  the  addition  of  7.5  per  cent  of  alcohol 
to  lemon  .iiiice  for  preservative  purposes,  producing  so-called  fortified  lemon 
juice,  is  not  sufficient  to  take  the  article  away  from  classification  as  "  lemon 
juice  "  under  paragraph  543,  free  list,  and  put  it  into  paragraph  103,  relating  to 
"  alcoholic  conipoimds  not  otherwise  specially  enumerated  or  provided  for." 

Evidence  as  to  the  commercial  designation  of  an  imported  article  is  imma- 
terial if  such  article  did  not  exist  at  the  time  of  the  passage  of  the  tariff  act  to 
which  it  is  subject.— Morrell  v.  U.  S.  (C.  C),  T.  D.  26819;  (G.  A.  604)  T.  D. 
11245  reversed. 

533.  Lifeboats  and  life-saving  apparatus  specially  imported  by  socie- 
1913    ties  and  institutions  incorporated  or  established  to  encourage  the  saving 
of  human  life. 


1909 
1897 


612.  Lifeboats  and  life-saving  apparatus  specially  imported  by  societies 
incorporated  or  established  to  encourage  the  saving  of  human  life. 

599.  Lifeboats  and  life-saving  apparatus  specially  imported  by  societies 
incorporated  or  established  to  encourage  the  saving  of  human  life. 


.„q.        535.  Lifeboats  and  life-saving  apparatus  specially  imported  by  societies 
incorporated  or  established  to  encourage  the  saving  of  human  life. 

633.  Lifeboats  and  life-saving  apparatus  specially  imported  by  societies 
incorporated  or  established  to  encourage  the  saving  of  human  life. 


1890 


1909 


731.  Lifeboats  and  life-saving  apparatus  specially  imported  by  societies 
1883    incorporated  or  established  to  encourage  the  saving  of  human  life.^ 

1913        534.  Limestone-rock  asphalt;  asphaltum,  and  bitumen. 

90.  *  *  *;  limestone-rock  asphalt,  50  cents  per  ton;  asphaltum  and 
bitumen,  not  specially  provided  for  in  this  section,  crude,  if  not  dried, 
or  otherwise  advanced  in  any  manner,  $1.50  per  ton;  if  dried  or  other- 
wise advanced  in  any  manner,  $3  per  ton ;     *     *     *. 

93.  *     *     *  ;  limestone-rock  asphalt  containing  not  more  than  15  per 

centum  of  bitumen,  50  cents  per  ton ;  asphaltum  and  bitumen,  not  speci- 

1897    ally  provided  for  in  this  Act,  crude,  if  not  dried,  or  otherwise  advanced 

in  any  manner,  $1.50  per  ton ;   if  dried  or  otherwise  advanced  in   any 

manner,  $3  per  ton;     *     *     *. 

390.  Asphaltum  and  bitumen,  crude  or  dried,  but  not  otherwise  manipu- 
■^*^*    lated  or  treated. 

1890         406.  Asphaltum  and  bitumen,  crude. 

1883        643.  Asphaltum  and  bitumen,  crude. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Westrumite  Asphalt. — In  the  composition  of  the  merchandise,  it  appears 
from  the  record  that  the  original  substances  employed  in  the  making  are  dif- 
ferent kinds  of  asphalt  or  bitumen  and  that  certain  chemicals  and  water  are 
added  solely  for  the  purpose  of  combining  the  different  kinds  of  asphalt  and 
Ditumen  and  so  to  perfect  the  material  resulting  for  use  as  paving  material : 
Held,  the  material  is  not  to  be  classified  as  a  chemical  compound  or  mixture, 
but  rather  as  asphaltum  or  bitumen  advanced  in  condition,  and  as  such  dutiable 
♦nder  paragraph  90. — U.  S.  v.  Central  Westrumite  Co.  (Ct.  Cust.  Appls.),  T.  D. 
31480;   (G.  A.  Ab.  22924)  T.  D.  30447  affirmed. 

So-called  "  westrumite,"  a  liquid  in  chief  value  of  asphalt,  which  is  used 
in  road  building,  is  not  dutiable  as  a  paint  under  paragraph  56,  nor  is  it 
"  asphaltum  "  within  the  meaning  of  paragraph  90 ;  but  by  virtue  of  the  mixed- 
materials  clause  in  paragraph  481  it  is  dutiable  at  the  rate  provided  in  said 
paragraph  90  for  "  asphaltum  advanced." 


1040  DIGEST   OF   CUSTOMS  DECISIONS. 

The  provision  for  "clienii("il  mixtures"  in  par;i?rapli  3  does  not  include  so- 
called  "  westrumite,"  an  article  composed  of  asphalt,  ammonia,  and  water. 

It  is  not  necessary  that  the  niixetl-materials  clause  in  paragraph  481  should 
be  referred  to  in  an  imiiortor's  protest  in  order  to  be  considered  by  the  board. — 
T  D.  30223  (G.  A.  6959). 

Liquid  Hitumcn. — Crude  petroleum,  also  known  as  "  liquid  bitumen,"  is  in- 
cluded within  the  term  "crude  liquid  bitumen"  and  is  covered  both  by  the 
provision  in  paragraph  90  for  "  asphaltum  and  bitumen,  not  specially  provided 
for  in  this  section,  crude,  if  not  dried,  or  otherwise  advanced  in  any  manner," 
and  by  the  provision  in  paraj^raph  G39  of  the  free  list  for  "  petroleum,  crude." 
Held,  that  the  provision  in  the  free  list  must  operate  to  the  benefit  of  the 
importer  as  against  the  provision  in  the  duty  schedule. — T.  D.  31726  (G.  A. 
7241). 

DECISIONS   UNDER  THE  ACT  OF  1897. 

Mastic  Asphalt,  an  article  made  by  crushing  lime  rock  asphalt,  which, 
when  reduced  to  a  powder,  is  mixed  with  bitumen  and  crude  oils  until  made 
into  cakes,  is  dutiable  as  "  asphalt  and  bitumen  dried  or  .otherwise  advanced 
in  any  manner,"  undeii^the  provisions  of  paragraph  93.  Gabriel  &  Schall  v. 
U.  S.  and  Saacke  v.  U.  S.  (unpublislied)  cited  and  followed;  G.  A.  4149  cited 
and  followed.— T.  D.  22854  (G.  A.  4878). 

DECISIONS   UNDER   THE   ACT   OF   1894. 

Asghalt,  Epure  and  Dried. — Asphalt  epure  and  asphalt  dried  are  non- 
enumerated  manufactured  articles  and  not  free  under  paragraph  300  as  crude 
asphaltum.— T.  D.  17920  (G.  A.  3795). 

Asphaltum,  Dried. — Asphaltum  from  an  asphalt  lake,  holding  water  me- 
chanically and  so  tenaciously  that  intense  heat,  with  stirring,  is  necessary  for 
drying  it,  and  which  has  accordingly  been  exposed  in  a  vessel  to  heat  from 
steam  pipes  and  from  steam  jets  which  stirred  it,  thereby  expelling  the  water, 
and.  incidentally  and  necessarily,  some  volatile  oils,  is  free  under  this  para- 
graph.—U.  S.  V.  Trinidad  Asphalt  Co.  (C.  C),  77  Fed.  Rep.,  609. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Crude  Beirut  Bitumen,  known  as  Syrian  asphaltum  and  as  bitumen  de 
Judca,  is  free  as  crude  asphaltum  or  bitumen,  and  is  not  dutiable  as  a  non- 
enumerated  article.— T.  D.  14814  (G.  A.  2497). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Asphalt  Mastic,  an  article  produced  by  crushing  an  asphaltum  mined  or 
quarried  in  rough  chunks,  often  called  "  rock."  and  by  melting  and  mixing 
together  such  crushed  asphaltum  and  a  natural  mineral  bitume"!!  gathered  in 
the  island  of  Trinidad  or  elsewhere,  and  by  afterwards  casting  for  transporta- 
tion the  mixture  so  obtained  in  molds  into  loaves  or  cakes,  is  dutiable  as  a 
crude  mineral  advanced  in  value  or  condition,  and  is  not  free  as  crude 
asphaltum." — Wooten  v.  Magone  (C.  C),  54  Fed.  Rep.,  673. 

1913  535.  Lithographic  stones,  not  engraved.  ^ 

1909  614.  Lithographic  stones,  not  engraved. 

1897  601.  Lithographic  stone,   not  engraved. 

1894  538.  Lithographic  stones,  not  engraved. 

1890  636.  Lithographic  stones,  not  engraved. 

1883  732.  Lithographic  stones,  not  engraved. 


FREE   LIST.  1041 

1913  536.    Litmus,  prepared  or  not  prepared. 

1909  j15.  Litmus,  prepared  or  not  prepared. 

1897  002.  Litmus,  prepared  or  not  prepared. 

1894  53!).  Litmus,  prepared  or  not  prei)ared. 

1890  637.  Litmus,  prepared  or  not  prepared. 

1883  545.  Litmus,  prepared  or  not  prepared. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Litmus  Paper  dutiable  in  slieets  as  bibulous  paper  at  the  rate  of  30  per  cent 
sid  valorem  under  paragraph  323,  or,  if  in  book  form,  as  books  not  specially  pro- 
vided for  at  the  rate  of  15  per  cent  ad  valorem  under  paragraph  329,  rather 
than  free  of  duty  as  litnms,  prepared,  under  paragraph  53G. — Dept.  Order 
(T.   D.   36274). 

1913  53  7.  Loadstones. 

1909  616.  Loadstones. 

1897  003.  Ix>adstones. 

1894  540.  Loadstones. 

1890  638.  Loadstones. 

1883  733.  Loadstones. 


1913 
1909 
1897 


538.  Madder  and  munjeot,   or  Indian  madder,   ground   or   prepared, 
and  all  extracts  of. 

617.  Madder    and    nuinjeet,    or    Indian    madder,    ground    or    prepared, 
and  all  extracts  of. 

604.  Madder    and    munjeet,    or    Indian    madder,    ground    or   prepared, 
and  all  extracts  of. 


IRQ/1        ^^^-  Madder    and    munjeet,    or    Indian    madder,    ground    or   prepared. 
'■^^^    and  all  extracts  of. 


1890 


639.  Madder    and    munjeet,    or    Indian    madder,    ground   or   prepared, 
and  all  extracts  of. 

547.  INIadder    and    munjeet,    or    Indian    madder,    ground    or   prepared, 
^°^'*    and  all  extracts  of. 

1913  539.  Magnesite,  crude  or  calcined,  not  purified. 

1909  618.  Magnesite,  crude  or  calcined,  not  purified. 

1897  605.  Magnesite.  crude  or  calcnied,  not  purified. 

1894  543.  Magnesite,  or  native  mineral  carbonate  of  magnesia. 

1890  640.  Magnesite,  or  native  mineral  carbonate  of  magnesia. 

1883  620.  Magnesite,  or  native  mineral  carbonate  of  magnesia. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Magnesite,  Ground. — Calcined  magnesite,  ground  but  not  purified,  is  en- 
titled to  free  entry  under  the  provisions  of  paragraph  605.  The  use  of  such 
article  as  a  cement  wU\  not  make  it  dutiable  as  such ;  its  specific  enumeration 
by  name  must  prevail.    G.  A.  3370  distinguished,— T.  D.  23316  (G.  A.  5003). 

1913         540.  Manganese,  oxide  and  ore  of. 
1909         619.  Manganese,  oxide  and  ore  of. 
1897         607.  Manganese,  oxide  and  ore  of. 
60690°— 18— VOL  1 66 


1042  DIGEST   OF   CUSTOMS  DECISIONS. 

1894  r>l('..  M;mLr;im'so,  o.\i<k'  and  ore  of. 
1890  CI.'!.  .Maii;.'aiii'si',  oxide  and  ore  of. 
1883         ti21.  Manganese,  oxide  and  ore  of. 

DECISIONS  r.NDKIl  TIIH  A<  T  OF   i;>00. 

IJraiinstein  Grob  consists  of  manganese  oxide  and  aiiout  (».4  per  rent  of 
nickel  oxide.  It  was  classed  as  a  clieniical  inixtun*  at  L'.l  per  cent  under  i>ara- 
graph  3. 

The  nickel  oxide  was  naturally  present,  and  tins  being  true  its  i)resence 
does  not  take  the  merchandise  out  of  the  provisions  for  oxide  of  manganese 
and  put  it  under  the  provision  for  chemical  mixtures. — Ai).  .St;!)]2  (T.  D.  34069). 

1913  r>41.   -Mamia. 

1909  (;2<).   Manna. 

1897  (;tis.   Manna. 

1894  ntT.   Manna. 

1890  (144.   Manna. 

1883  r.4S.   Manna. 

1913  ."Vlli.   Manuscripts. 

1909  (i21.  Manuscriiits. 

1897  609.  Manuscripts. 

1894  548.  Manuscripts. 

1890  04").  Manuscri[)t.s. 

1883  737.  Manuscript.s. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Inscribed  Assyrian  Marble. — A  limestone  slab,  4  by  5  feet  in  dimensions, 
cut  and  carved  about  8()0  B.  C,  bearing  upon  one  of  its  surfaces  a  rude  relief 
of  the  human  figure  and  an  inscription  in  the  Assyrian  language,  the  inscrip- 
tion taking  up  about  50  per  cent  of  the  said  surface,  and  the  whole  being  of 
value  only  for  the  writing  placed  thereon,  found  to  be  a  manuscript  and  free 
of  duty  as  such  under  paragraph  609.— T.  D.  2G211  (G.  A.  5986). 

Music  Manuscripts. — The  provision  for  •'manuscripts"  in  the  free  list  is 
unqualilied,  while  the  provision  for  "music  in  books  or  sheets"  (par.  403)  is 
subject  to  the  clause  "  not  specially  provided  for."  IManuscript  music  is 
.specially  jirovided  for  as  "  manuscripts."— Ab.  24209  (T.  D.  31070). 

Typ«Mvritten  Sheets  describing  certain  mining  properties  held  to  be  manu- 
scripts and  free  of  duty  under  paragraph  009.— T.  I).  19535  (G.  A.  4198). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Phylactery,  passages  from  the  scriptures  written  in  Hebrew  upon  narrow 
striiis  of  parchment  and  inclosed  in  parchment  cases,  are  free. — T.  D.  12801 
(G.   A.   1397). 

1913  .■>4;J.   Marrow,  crude. 

1909  022.  iNIarrow,  crude. 

1897  010.  Marrow,  crude. 

1894  549.  Marrow,  crude. 

1890  C40.  Marrow,  crude 

1883  738,  Marrow,  crude. 


1913 
1909 
1897 


FREE   LIST.  1043 

544.  Marshmallow  or  althea  root,  leaves  or  flowers,  natural  or  un- 
manufactured. 

623.  Marshmallow   or   althea   root,   leaves  or   flowers,    natural   or   un- 
manufactured. 

611.  Marshmallow   or   althea   root,   leaves  or   flowers,    natural   or   un- 
manufactured. 


1894  550.  Marshmallows. 
1890  647.  Marshmallows. 
1883         739.  Marshmallows, 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Marshmallow  or  Althea  Root,  Peeled. — Marshmallow  or  althea  root  from 
which  the  epidermis  has  been  removed,  and  which  has  been  cut  up  into  small 
pieces,  is  free  of  duty  under  paragraph  611  as  "  marshmallow  or  althea  root, 
natural  or  unmanufactured,"  though  this  is  not  the  crudest  form  in  which 
such  root  is  imported,  and  it  is  therefore  not  dutiable  under  paragraph  20 
as  drugs  "  advanced  in  value  or  condition."  In  re  Hilliers'  Sons  Co.  (G.  A. 
4272)  followed.— T.  D.  23769  (G.  A.  5156). 

545.  Meats:  Fresh  beef,  veal,  mutton,  lamb,  and  pork;  bacon  and 
hams ;  meats  of  all  kinds,  prepared  or  preserved,  not  specially  pro- 
vided for  in  this  section :  Provided,  however,  That  none  of  the  fore- 
going meats  shall  be  admitted  into  the  United  States  unless  the  same 
is  healthful,  wholesome,  and  fit  for  human  food  and  contains  no  dye, 
chemical,  preservative,  or  ingredient  which  renders  the  same  unhealth- 
ful,  unwholesome,  or  unfit  for  human  food,  and  unless  the  same  also 
complies  with  the  rules  and  regulations  made  by  the  Secretary  of  Agri- 
culture, and  that,  after  entry  into  the  United  States  in  compliance  with 
said  rules  and  regulations,  said  imported  meats  shall  be  deemed  and 
treated  as  domestic  meats  within  the  meaning  of  and  shall  be  subject 
1913  to  the  provisions  of  the  Act  of  June  thirtieth,  nineteen  hundred  and 
six  (Thirty-fourth  Statutes  at  Large,  page  six  hundred  and  seventy- 
four),  commonly  called  the  meat  inspection  amendment,  and  the  Act  of 
June  thirtieth,  nineteen  hundred  and  six  (Thirty-fourth  Statutes  at 
Large,  page  seven  hundred  and  sixty-eight),  commonly  called  the  food 
and  drugs  Act,  and  that  the  Secretary  of  Agriculture  be  and  hereby  is 
authorized  to  make  rules  and  regulations  to  carry  out  the  purposes  of 
this  paragraph,  and  that  in  such  rules  and  regulations  the  Secretary  of 
Agriculture  may  prescribe  the  terms  and  conditions  for  the  destruction 
for  food  purposes  of  all  such  meats  offered  for  entry  and  refused  admis- 
sion into  the  United  States  unless  the  same  be  exported  by  the  con- 
signee within  the  time  fixed  therefor  in  such  rules  and  regulations. 

284.  Bacon  and  hams.  4  cents  per  pound. 

285.  Fresh    beef,    veal,    mutton,    lamb,    pork,     *     *     *     i^    cents    per 
pound. 

286.  Meats    of    all    kinds,    prepared    or    preserved,    not    specially    pro- 
.  vided  for  in  this  section,  25  per  centum  ad  valorem. 

273.  Bacon  and  hams,  5  cents  per  pound. 

274.  Fresh  beef,  veal,  mutton,  and  pork,  2  cents  per  pound. 

275.  Meats    of    all    kinds,    prepared    or   preserved,    not    specially    pro- 
l  vided  for  in  this  Act,  25  per  centum  ad  valorem. 

1224^.  Fresh  beef  mutton,  and  pork.  20  per  centum  ad  valorem. 
225 J.  Meats   of  all   kinds,   prepared   or   preserved,    not   specially   pro- 
vided for  in  this  Act,  20  per  centum  ad  valorem. 

1310.  Bacon  and  hams,  5  cents  per  pound. 
311.  Beef,  mutton,  and  pork,  2  cents  per  poiind. 
312.  Meats  of  all  kinds,  prepared  or  preserved,  not  specially  provided 
for  in  this  Act,  25  per  centum  ad  valorem. 


1909  < 


1897 


1044  DIGEST   OF   CUSTOMS  DECISIONS. 


1883 


2r)3.  Roof  and  pork,  1  cont  por  pound. 
254.  Hams  and  bacon,  2  cents  por  pound. 

L's;?.   *     *     *     prepared  meats  of  all  kind.><,  not  .specially  enumerated  or 
[  provided  for  in  this  Act,  25  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OK  1013. 

Meats. — Paraj^'rapli  545  contemplates  such  "meats"  oidy  as  are  of  everyday 
consumption  and  the  subject  of  the  meat-inspection  laws  of  the  couidry.  its 
States,  and  nuinicipalities.— Frankfeld  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls. ),  T.  D. 
?GS05. 

Beef  and  Mushrooms. — Protests  overrul(>d  on  the  authority  of  IT.  S.  v. 
Furuya  (6  Ct.  Cust.  AppLs..  — ;  T.  D.  35463)  relating  to  caniu'd  lir(>r  jind 
mushrooms  classified  as  a  nonenumerated  manufactured  article  under  jiara- 
(,'raph  385,  and  claimed  free  of  duty  as  prepared  meats  (par  545). — Ab.  3S323. 

Th(>re  are  present  in  these  goods  two  distinct  articles  mixed  together  before 
Importation.  There  is  no  evidence  of  the  relative  value  of  these,  nor  is  a  com- 
mercial designation  shown.  The  nnishrooms  are  not  introduced  as  flavoring, 
but  are  articles  of  food.  Neither  the  mixed-material  clause  nor  the  rule  of 
chief  value  applies  to  articles  on  the  free  list,  and  the  beef  and  nnishrooms 
were  not  entitled  to  free  entry. — U.  S.  v.  Furuya  Co.  (Ct.  Cust.  Appls.),  T.  D. 
35463 ;  G.  A.  Ab.  37274  reversed. 

Canned  Meats. — Certain  merchandise  known  as  meat  balls,  meat  balls  in 
bullion,  meat  cakes  in  brown  sauce,  carbonado  of  beef,  liver  paste.  Bavarian 
sausage,  etc.,  packed  in  sealed  tins  dutiable  at  the  rate  of  15  per  cont  ad 
valorem  as  a  nonenumerated  manufactured  article  under  paragraph  385. — Dept. 
Order  (T.  D.  35059). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Hams  in  Tins. — These  hams  have  not  lost  their  name  or  their  character  by 
reason  of  any  process  to  which  they  were  subjected  before  importation;  and 
the  eo  nomine  provision  for  hams  in  paragraph  284  being  more  specilic  than 
that  for  prepared  or  preserved  meats  in  paragraph  286,  paragraph  284  con- 
trols.—Neuman  &  Schwiers  Co.  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33310; 
(G.  A.  Ab.  29530)  T.  D.  32767  reversed. 

Smoked  ham  meat  (from  which  the  long  bone  has  been  removed,  but  which 
still  contains  the  knuckle  bone)  put  up  in  a  hermetically  sealed  tin,  the  meat 
of  one  ham  in  a  tin,  is  not  within  the  provision  of  paragraph  284  for  "  bacon 
and  hams,"  but  is  dutiable  under  paragraph  286  as  meat,  prepared  or  pre- 
served.—T.  D.  32017   ((}.  A.  7299). 

Meat  Balls — Similitude. — While  this  commodity  does  not  contain  the  com- 
ponent parts  of  meat  in  the  same  proportion  and  like  quantities  as  meat,  we 
find  that  it  is  made  up  of  the  constituent  parts  of  meat,  moisture,  protein,  fat, 
and  ash.  Its  u.se  is  the  same  as  meat — that  is,  for  a  food  for  human  consump- 
tion. While  perhaps  it  is  not  dutiable  directly  as  prepared  meat,  it  is  by 
similitude  classifiable  as  prepared  meat.— Ab.  29157  (T.  D.  32681). 

Blood  Pudding — Sausage. — Sausages  made  of  blood  pudding,  being  com- 
])osed  of  material  closely  related  to  meat  in  every  way,  similar  in  api)earance 
and  being  prepared  for  a  similar  use  and  being  .so  used,  were  proi)erly  classi- 
fied for  duty,  respectively,  under  paragraph  275,  tariff  act  of  1897,  and  para- 
graph 286,  tariff  act  of  1909.— StrohuK-yer  &  Arpe  Co.  r.  U.  S.  (Ct.  (Just. 
Appls.),  T.  D.  32987;  (G.  A.  Ab.  28754)  T.  D.  32584  aflirmed. 


FREE   LIST.  1045 

DECISIONS  UNDEK  THE  ACT  OF  1897. 

Bacon  treated  with  soy  sauce  dutiable  as  bacou  under  paragraph  273.— 
T.  D.  21081  (G.  A.  4428). 

Chinese  Bacon. — Certain  prepared  liog's  flesh,  consisting  of  strips  of  meat 
cut  from  the  sides  or  belly  of  the  hog,  dried,  salted,  and  treated  with  bean 
sauce,  but  not  smoked,  held  to  be  dutiable  as  bacon  under  paragraph  273,  and 
not  as  prepared  or  preserved  meat  not  specially  provided  for  under  paragraph 
275.— T.  D.  26935   (G.  A.  6241). 

Jerked  Beef,  prepared  by  being  cut  into  strips,  salted,  and  dried  in  the 
sun  sufficiently  to  prevent  putrefaction,  is  prepared  or  preserved  within  the 
meaning  of  the  provision  in  paragraph  275  for  "  meats  of  all  kinds,  prepared  or 
preserved,"  and  is  therefore  not  dutiable  under  section  6  as  an  uuenumerated 
article  not  provided  for  in  the  tariff.— T.  D.  22403  (G  .A.  4738). 

Mortadella — Salanie. — The  merchandise  imported  in  these  cases  is  sausage. 
It  has  been  assessed  under  paragraph  275,  tariff  act  of  1897  and  paragraph 
286,  act  of  1909,  both  of  which  provide  for  "  meats  of  all  kinds,  prepared  or 
preserved."  It  is  claimed  to  be  free  of  duty  as  "sausages,  bologna,"  under 
paragraphs  655  and  677  of  the  acts  of  1897  and  1909,  respectively. 

The  board  has  expressed  its  views  with  reference  to  what  bologna  sausage  is 
and  has  had  occasion  to  pass  on  these  two  commodities,  holding  in  Ab.  15540 
(T.  D.  28205)  that  mortadella  was  not  bologna  as  described  in  the  statute,  and 
in  the  case  of  Vitelli  &  Son,  G.  A.  0371  (T.  D.  27361),  that  salame  was  not 
bologna.— Ab.  26975  (T.  D.  31971). 

So-called  "  salame,"  an  Italian  sausage  in  a  very  hard,  dry  condition,  com- 
posed entirely  of  coarsely  chopped  poi^  packed  in  large  casings,  held  not  to 
be  free  of  duty  as  bologna  sausage  under  paragraph  655.  The  term  "  bo- 
logna," as  understood  in  trade  in  this  country,  includes  only  a  product  com- 
posed of  finely  chopped  beef,  or  beef  and  pork  (never  pork  alone),  inclosed  in 
casings  and  marketed  in  a  less  dried  state  than  salame. — T.  D.  27361  (G.  A. 
6371). 

Sausages  in  the  skin,  composed  of  meat,  vegetables,  spices,  etc.,  meat  being 
the  component  material  of  chief  value,  being  nonenumerated  articles  under 
the  tariff  act  of  1897.  are  dutiable  at  25  per  cent  ad  valorem  as  prepared  meat 
under  paragraph  275  and  section  7  of  said  act.  In  such  cases  the  component 
material  of  chief  value  governs  the  classilication. — T.  D.  25498  (G.  A.  5756). 

Chinese  Sausages,  which  are  u.sed  exclu:nvely  by  the  Chinese  and  are  not 
shown  to  be  commercially  known  as  bologna  sausages,  are  not  within  the  pro- 
vision in  paragraph  6.55  for  "  sau.sages,  bologna." — Wing  Sing  Lung  v.  U.  S. 
(C.  C.  A.),  T.  D.  30801;  T.  D.  29923  (C.  C.)  and  (G.  A.  6250)  T.  D.  26965 
affirmed. 

Frankfurter  Sausage  in  Tins. — The  board  has  heretofore  held  that  certain 
frankfurter  sausages  were  bologna  and  free  of  duty  under  the  specific  provision 
therefor  in  the  free  list  (Ab.  5149;  T.  D.  26117.)  It  was  not,  however,  in- 
tended to  hold  that  sausages  which  might  be  invoiced  as  frankfurter  sausages 
should  be  free  of  duty  as  bologna.  In  the  absence  of  proof  that  these  are 
known  as  bologna,  or  conform  to  the  definition  of  bologna  heretofore  observed 
by  the  courts,  we  overrule  the  protest  and  affirm  the  finding  of  the  collector  as 
prepared  meat.— Ab.  27336  (T.  D.  32073). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Sausage  made  from  the  liver  of  game  combined  with  truffles  is  dutiable  as 
meats  prepared  and  not  as  bologna  sausage. — T.  D.  14708  (G.  A.  2430). 


1046  DIGEST    OF    CUSTOMS    DECISIONS. 

i;<)l<)-iia  SausuKo  Caiiuftl  is  free.—  T.  D.  11870  (G.  A.  8G7). 

liulugiia  Sausages  in  Lurd. — Uoasted  pork  saiisaK*'?^  in  skins  packet!  in  lard 
in  tin  cans,  the  lard  dutiable  under  parafrrapli  L'14.  Ix'inj,'  a  significant  part  of 
the  value,  is  bolof^na  sausa^os  and  lard,  a  c()iiii)iiiati(»n  of  free  and  dutiable 
floods,  and  is  not  fri-e.— T.  I).  K{7G1   (G.  A.  ly.lG). 

Dried  Turtle  Meat  is  dutiable  as  prepared  meat  and  not  as  a  nonenuiner- 
ated  article  nor  free  as  turtles.— T.  D.  14G06  (G.  A.  23G4). 

54 G.   Medals   of   t;old,   silver,    or   copper,   and    other    articles   actually 
1913     bestowed  as  trophies  or  prizes,   and   received  and  accepted  as  honorary 
distinctions. 

G24.  Me<lals  of  Kold.  silver,  or  copper,  and  other  metallic  articles  actu- 
1909     ally  bestowed  as  troi)hies  or  prizes,  and  received  and  accepted  as  hon- 
orary distinction.s. 

012.  Medals  of  Kold,  silver,  or  copper,  and  other  metallic  articles  actu- 
1897     ally  bestowed  as  trophies  or  prizes,  and  received  and  accepted  as  hon- 
orary distinctions. 

5.^1.  Medals  of  sold,  silver,  or  copper,  and  other  metallic  articles  manu- 
1894    factured  as  trophies  or  prizes,  and  actually  received  or  bestowed  and  ac- 
cepted as  honorary  distinctions. 

1890         G48.  Medals  of  gold,  silver,  or  copper,  such  as  trophies  or  prizes. 

1883         740.  Medals  of  gold,  silver,  or  copper. 

DECISIONS  UNDER  THE  ACT  OF  1909. 
Shotgun,  a  Trophy  or  Prize. 

Mkoals  and  Othp:r  Metallic  Articlks. — The  provision  in  paragraph  G24  for 
free  entry  of  "  other  metallic  articles  usually  bestowed  as  troi)hies  or  prizes  " 
is  not  limited  to  such  as  are  ejusdem  generis  witli  medals,  and  a  shotgun  won 
In  a  prize  shooting  tournament  is  a  trophy  or  prize  within  the  meaning  of 
the  law. 

Dklivkky  of  the  Tkopiiy  or  Prize. — Actual  manual  delivery  abroad  of  an 
iirticle  awarded  as  an  honorary  distinction  is  not  a  condition  i»recedent  to  the 
free  adudssion  of  that  article. — American  Expre.ss  Co.  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  33125;  (G.  A.  Ab.  29494)  T.  D.  327G0  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Horse-Show  Prize.— A  metal  cup  awarded  as  a  prize  at  a  horse  show  was 
held  to  be  free  of  duty  under  paragraph  012  relating  to  trophies  or  prizes. — 
Ab.  23147  (T.  D.  30572). 

Presentation  Cups. — A  letter  and  an  affidavit  which  accompany  the  protest 
state  that  these  articles  are  the  property  of  C.  having  been  bequeathe<l  to  him 
by  his  uncle,  J.,  recently  deceased,  to  whom  they  liad  been  presented  by  asso- 
ciates of  his  on  the  India  railways,  on  which  he  had  been  employed. 

Even  assuming  that  the  proof  offered  is  sufficient  to  substantiate  the  truth  of 
the.se  allegations,  the  appellant  is  not  entitled  to  the  relief  asked.  To  rule  that 
he  is  would  be  to  hold  that  any  article  of  metal  which  had  at  .some  time  in  its 
existence  been  the  subject  of  a  gift  or  presentation  was  for  that  reason  free 
of  duty  when  imported  into  this  country. — Ab.  2089  (T.  D.  25444). 

DECISIONS  UNDER  THE  ACT  OF  1894. 
Medal  to  School  Principal  from  Scholars. — A  gold  medal,  presented  by 
pupils  and  graduates  of  a  school  to  their  principal  as  an  honorary  distinction 
for  his  services  as  an  educator,  and  agreed  to  be  accepted  prior  to  importation, 
and  specially  imported  for  tliat  purpose,  is  free  of  duty  under  paragrapli  551. — 
T.  I).  18G02  (G.  A.  4000). 


frep:  list.  1047 

Medals  Not  Trophies. — A  coppor  medal,  hearinj?  on  one  side  a  bust  and  the 
name  "  Jean  Varin."  on  the  other  "  Born  at  Liege  in  1G04.  Died  in  1G72. 
Gallery  metallic  of  Great  Frenchmen,"  is  not  a  trophy  and  not  free. — T.  U. 
1S153  (G.  A.  3910). 

A  silver  medal,  issued  in  1892  to  commemorate  the  fourth  centennial  anni- 
versary of  the  discovery  of  America,  is  not  free,  but  dutiable  as  a  manufacture 
of  metal.— T.  D.  16656  (G.  A.  3301). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Silver  Prize  Cup. — A  silver  prize  cup  to  commemorate  a  particular  event  in 
connection  with  the  dog  show  at  Madison  Square  Gardens  is  not  free. — T.  D. 
13358  (G.  A.  1738). 

Free  Entry  of  Medals. — Medals  of  copper,  manufactured  in  London  by  order 
of  the  National  Greyhound  Club  to  satisfy  awards  made  at  bench  shows  are 
free  as  trophies.— T.  D.  13759  (G.  A.  1953). 

Religious  Medals. — Medals  made  of  copper,  washed  with  silver,  to  be  dis- 
tributed as  prizes  or  awards  of  merit  to  Catholic  school  children,  are  not 
free.    Note  65  Fed.  Rep..  492.— T.  D.  15813  (G.  A.  2913). 

These  medals  are  invoiced  as  merchandise,  and  the  religious  emblems  thereon 
clearly  indicate  that  they  are  designed  for  devotional  purposes  and  are  not  in 
any  sense  to  be  considered  as  trophies  or  prizes. 

Paragraph  740  of  the  act  of  March  3,  1883,  did  not  contain  the  restrictive  or 
qualifying  words  "  such  as  trophies  or  prizes,"  which  have  been  added  in  the 
act  of  October  1,  1890,  to  the  words  of  the  former  tariff.  We  find  that  these 
medals  are  not  trophies  or  prizes ;  that  they  are  manufactures  of  gold,  silver, 
or  other  metals ;  and  we  hold  that  medals  of  this  character  are  excluded  from 
the  free  list  and  are  sul)ject  to  duty,  under  paragraph  215,  at  45  per  cent  ad 
valorem.— T.  D.  10934  (G.  A.  429). 

Jewelry. — A  gold  horseshoe  scarfpin  set  with  diamonds  and  having  in  the 
center  a  picture  of  the  Prince  of  Wales,  presented  by  the  prince  to  Dr.  Carver, 
'■  the  great  American  marksman,"  is  not  free  as  a  medal  or  trophy. — T.  D. 
14160  (G.  A.  2159). 

-.a-io         54  7.  Milk    and    cream,    including   milk   or   cream    preserved   or   con- 
densed, or  sterilized  by  heating  or  other  processes,  and  sugar  of  milk. 

f      247.  Milk,  fresh,  2  cents  per  gallon ;  cream,  5  cents  per  gallon. 

248.  Milk,  preserved  or  condensed,  or  sterilized  by  heating  or  other 
processes,  including  weight  of  immediate  coverings,  2  cents  per  pound ; 
sugar  of  milk,  5  cents  per  pound. 

238.  Milk,  fresh,  2  cents  per  gallon. 

239.  Milk,  preserved  or  condensed,  or  sterilized  by  heating  or  other 
processes,  including  weight  of  inuuediate  coverings,  2  cents  per  pound ; 
sugar  of  milk,  5  cents  per  pound. 

196.  Milk,  preserved  or  condensed.  2  cents  per  pound,  including  weight 
of  packages ;  sugar  of  milk,  5  cents  per  pound. 
554.  Milk,  fresh.     (Free.) 

268.  Milk,  fresh,  5  cents  per  gallon. 

269.  Milk,  preserved  or  condensed,  including  weight  of  packages,  3 
cents  per  pound ;  sugar  of  milk,  8  cents  per  pound. 

276.  Milk,  preserved  or  condensed,  20  per  centum  ad  valorem. 
797.  Sugar  of  milk.     (Free.) 


1909 

1897 

1894 

1890 
1883 


DECISIONS  UNDER  THE  ACT  OF  1909. 
Sterilized  Cream  in  Tins. — "  Golden  butterfly  cream,"  sterilized  and  put  up 
in  sealed  tins,  assessed  as  sterilized  milk  under  paragraph  248,  was  claimed 
dutiable  as  cream  (par.  247).     Protest  sustained.— Ab.  33669  (T.  D.  34824), 


1048  DIGEST    OF    CUSTOMS    DECISIONS. 

l-actic-  l'\'riiu'iit.(>ii  llii'  :iul  Imrity  of  AiucniKiii  vV  I'attci-son's  case,  G.  A. 
GliOU  (T.  D.  2158152).  an  article  known  as  lactic  fi'micnt  Is  duiialilc  as  suj^ar  of 
milk  under  parajiraph  24S.— Ab.  23794  (T.  D.  313001. 

Skiinnu'd-Milk  Powder  assessed  under  tlie  provision  for  milk  preserved  or 
conilenseil  in  paragraph  248  was  claimed  dutiable  under  paragrapli  247  or 
480,  or  free  of  duty  under  paragraph  48G  or  G07.  Protests  overruled.  Ab. 
275S8  (T.  D.  .32149)  followed.— Ab.  320.53  (T.  D.  33348). 

Modified  Milk. — It  is  a  dry  white  powder  made  from  natural  milk,  after 
extracting  a  portion  of  the  butter  fat  and  a  part  of  the  casein  by  evaporating 
the  moisture  therefrom  and  reducing  it  to  a  powder,  as  imported.  It  was 
assessed  under  paragraph  248  as  sugar  of  milk  at  5  cents  per  pound.  It  is  held 
to  be  dutiable  under  the  same  paragraph,  which  provides  also  for  "  milk,  pre- 
served or  condensed,  or  sterilized  by  heating  or  other  processes,"  at  2  cents 
per  pound.— Ab.  275SS  (T.  D.  32149). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Sour  Cream  is  not  dutiable,  either  directly  or  by  similitude,  as  "  milk, 
fresh."  under  paragraph  238,  nor  as  "  milk,  i)re.served  or  condensed,  or  sterilized 
by  heating  or  other  processes."  under  paragraph  239.  Having  been  produceil 
from  milk  by  a  machine  specially  contrived  for  that  purpose,  called  a  "  sepa- 
rator," it  is  to  be  deemed  a  manufactured  article,  and  assessed  for  duty  under 
the  provision  in  section  6  for  unenumerated  articles  "  manufactured,  in  whole 
or  in  part."— T.  D.  26720  (G.  A.  G152). 

Lactic  Ferment — Sugar  of  Milk  by  Similitude. — An  article  known  as  Chr. 
Hansen's  Danish  lactic  ferment,  which  is  a  mechanical  combination  of  casein 
and  sugar  of  milk  in  the  form  of  a  dry  powder,  and  is  not  enumerated  in  the 
tariff  act,  is  nevertheless  dutiable  at  5  cents  per  pound,  the  rate  imposed  upon 
sugar  of  milk,  its  chief  component,  by  paragraph  239.  by  reason  of  the  pro- 
vision in  section  7  requiring  that  unenumerated  articles  manufactured  of  two 
or  more  materials  shall  pay  duty  as  if  composed  wholly  of  their  component 
material  of  chief  value.— T.  D.  2G8G2  (G.  A.  G209). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Cream,  Machine  Separated,  is  a  nonenumerated  article  and  is  not  free  as 
fresh  milk.  This  cream,  which  is  imported  in  considerable  quantities  for  use 
at  butter  factories,  is  taken  from  the  milk  by  a  mechanical  process,  the  milk 
being  thrown  into  a  hopper  which  makes  some  1,400  revolutions  in  a  minute, 
ri)d  owing  to  the  difference  in  the  specific  gravity  of  the  cream  and  the  other 
portions  of  the  milk,  the  cream  is  readily  .separated  and  drawn  off.  Under  these 
conditions  it  is  impoi-ted  within  an  hour  or  two  after  having  been  milked,  and 
contains  about  25  per  cent  butter.— T.  D.  16012  (G.  A.  3036). 

Sterilized  Milk  in  Cans. — Sterilized  milk  is  dutiable  as  preserved  milk  and 
not  free  as  fresh  milk.— T.  D.  17841  (G.  A.  3775). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Coverings — Outside  Bo.xes  for  Condensed  Milk.— The  "packages"  refers 
lo  the  tins  or  similar  packages  in  which  the  milk  is  originally  put  up.  The 
boxes,  crates,  paper,  straw,  or  other  packing  materials  or  outer  coverings,  de- 
signed solely  for  tlie  safe  transportation  of  the  milk,  are  not  to  be  included  in 
the  dutiable  weight.— T.  D.  11344  (G.  A.  627). 


1913 


1909 


1897 


1894 


FREE   LIST.  1049 

548.  Mineral  salts  obtained  by  evaporation  from  mineral  waters, 
when  accompanied  by  a  duly  authenticated  certificate  and  satisfactory 
proof  showing  that  they  are  in  no  way  artificially  prepared  and  are  only 
the  product  of  a  designated  mineral  spring. 

627.  ]\Iineral  salts  obtained  by  evaporation  from  mineral  waters,  when 
accompanied  by  a  duly  authenticated  certificate  and  satisfactory  proof 
showing  that  they  are  in  no  way  artificially  prepared  and  are  only  the 
product  of  a  designated  mineral  spring. 

615.  Mineral  salts  obtained  by  evaporation  from  mineral  waters,  when 
accompanied  by  a  duly  authenticated  certificate  and  satisfactory  proof 
showing  that  they  are  in  no  way  artificially  prepared  and  are  only  the 
product  of  a  designated  mineral  spring. 

555.  [Mineral  watei's,  all  not  artificial.!  and  mineral  salts  of  the  same, 
obtained  by  evaporation,  when  accompanied  by  duly  authenticated  certifi- 
cate sliowing  that  they  are  in  no  way  artificially  prepared  and  are  the 
product  of  a  designated  mineral  spring ;     *     *     *. 

1890         (Not  enumerated.) 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Mineral  Salts — Time  of  Filing  Certificate. — Failure  to  file  at  time  of  entry 
the  certificate  required  by  paragraph  615,  covering  mineral  salts  obtained  from 
a  designated  mineral  spring,  does  not  deprive  the  importer  of  the  right  to  have 
his  goods  passed  free,  provided  he  furnishes  the  necessary  certificate  to  the 
collector  before  the  liquidation  of  the  entry.— T.D.  23850  (G.  A.  5169). 

549.  Minerals,  crude,  or  not  advanced  in  value  or  condition  by  refining 
1913    or  grinding,  or  by  other  process  of  manufacture,  not  specially  provided 

for  in  this  section. 

626.  Minerals,  crude,  or  not  advanced  in  value  or  condition  by  refining 
1909    or  grinding,  or  by  other  process  of  manufacture,  not  specially  provided 
for  in  this  section. 

614.  Minerals,  crude,  or  not  advanced  in  value  or  condition  by  refining 
1897    or  grinding,  or  by  other  process  of  manufacture,  not  specially  provided 
for  in  this  Act. 

556.  Minerals,  crude,  or  not  advanced  in  value  or  condition  by  refining 
1894    or  grinding,  or  by  other  process  of  manufacture,  not  specially  provided 

for  in  this  Act. 

651.  Minerals,  crude,  or  not  advanced  in  value  or  condition  by  refining 
1890    or  grinding,  or  by  other  process  of  manufacture,  not  specially  provided 
for  in  this  Act. 

638.  Crude  minerals,  not  advanced  in  value  or  condition  by  refining  or 
1883    grinding,  or  by  other  process  of  manufacture,  not  .specially  enumerated 
or  provided  for  in  this  Act. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Molybdenite,  a  mineral  substance  imported  in  its  natural  state  as  freed 
from  the  rock  or  gangue  formation  in  which  it  Is  found  by  crushing  the  rock 
or  gangue  without  crushing  or  changing  the  condition  or  formation  of  the 
mineral  itself  and  then  placing  the  whole  in  water  when  the  mineral  rises 
to  the  surface  and  is  skinnned  off,  is  not  dutiable  under  paragraph  81  as  a 
mineral  substance  partially  manufactured,  but  is  free  of  duty  under  para- 
graph 549  as  a  mineral  not  advanced  in  value  or  contlition,  etc.  Myers  v.  U.  S. 
(1  Ct.  Cust.  Appls.,  506)  distinguished. 

It  has  been  uniformly  held  in  customs  interpretation  that  the  application 
of  processes  necessary  to  produce  an  article  from   its   native  condition   and 


1050  DIGEST   OF   CUSTOMS   DECISIONS. 

lo  l)riii.i,'  it  into  a  cuiHlit  ion  (hat  it  may  he  iiiipoi-icd,  without  alTccliii;,"  its  per  se 
c-haractcr.  is  not  ^l■^'al•(k'^l  fillicr  as  a  iiiamiract  iiiin^  process  or  as  a  i)i'()cvss 
advaiiciii;,'  it  in  value  or  coiulition. — Hampton,  Jr.,  iV  Co.  r.  l".  S.  (Ct.  Cust. 
Appls.),  T.  D.  35920;  G.  A.  Ab.  37870  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1009. 

MolylMh'iiite  was  held  free  of  duty  under  par;ij,'rai)h  (t'2Ct  as  n  (•rnd*^  mineral 
on  tlie  authority  of  Ah.  23452  (T.  D.  30091).— Ah.  24477  (T.  D.  31  lO.".). 

Stone  Cru.shcd  by  machinery  and  screened  to  size  (k>siii'd,  frei'  of  duty  under 
para.tjraph  020.— Dept.  Order  (T.  D.  31891). 

DECISIONS  UNDER  THE  A(^T  OF  1S97. 

Gravel — Ballast. — Gravel  brou^bt  into  a  port  of  the  United  States  as  ballast, 
thouf^h  entered  as  a  merchantable  connnodity,  is  entitled  to  free  entry  under 
the  provisions  of  parajiraph  014.— T.  D.  2.5G27   (G.  A.  5797). 

Holy  Water  From  Loiirdes  Not  Mineral  Water. — So-calK'd  holy  water 
from  the  well  or  si)rinf:  of  Lourdes,  which  is  not  used  as  a  beverajie,  but  is 
taken  in  very  small  quantities  on  account  of  its  supposed  nuraculous  healing 
effects,  is  not  mineral  water  within  the  meaning  of  paragraph  301.  and  accord- 
ingly is  not  dutiable  as  such  under  said  paragraph,  but  is  free  of  duty  under 
paragraph  614  covering  "crude  minerals."  U.  S.  v.  Buffalo  Natural  Gas  Fuel 
Co.  (172  U.  S.,  339;  19  Sup.  Ct.  Rep.,  200)  applied.— T.  D.  23933  (G.  A.  5192). 

Molybdenite. — This  merchandi.se  is  a  mineral  in  which  molybdenum  occurs 
as  sulphide.  This  ore  is  a  mineral  substance  in  which  the  metal  is  not  present 
In  metallic  form,  and  on  the  authority  of  Hempstead  v.  Thomas  (122  Fed.  Rep., 
538)  we  hold  it  to  be  entitled  to  free  entry.— Ab.  23204  (T.  D.  30585). 

Natural  Gas  is  exempt  from  duty  under  paragrai)h  014  as  a  crude  mineral, 
and  not  dutiable  under  section  0  as  an  unenumerated  raw  or  unmanufactured 
article,  nor  under  paragraph  93  as  crude  bitumen.  U.  S.  v.  Buffalo,  etc..  Co. 
(19  Sup.  Ct.  Rep.,  200)  followed.  Compare  G.  A.  4350.— T.  D.  20757  (G.  A. 
4364). 

Stone  Sweepings. — Caen  stone  in  small  fragments,  being  the  sweepings  of  a 
stone  or  marble  yard,  is  free  of  duty  under  paragraph  614  as  a  crude  miner:.! 
not  advanced  in  value  or  condition  by  refining  or  grinding  or  by  other  process 
of  manufacture.— T.  D.  24988   (G.  A.  5.573). 

Vanadium  Ore  is  not  a  "metallic  mineral  substance"  as  that  term  is  em- 
ployed in  paragraph  183,  but  is  a  mineral  substance  in  which  metals  are  not 
present  in  metallic  form  and  is  free  of  duty  under  paragraph  614  as  a  crude 
nnneral.  G.  A.  5400  (T.  D.  24607)  and  Hempstead  v.  Thomas  (122  Fed.  Rep., 
538)   followed.— T.  D.  28467  (G.  A.  6673). 

Wlietstone  Blocks,  weighing  approximatel.v  SO  to  110  pounds,  which  after 
being  quarried  have  been  subjected  to  a  rough  dressing  process,  and  which,  in 
the  condition  as  imported,  are  used  by  calico  printers  for  sharpening  instru- 
ments and  grinding  the  edges  of  rollers,  llekl,  free  of  duty  under  the  provision 
in  paragraph  614  for  "  minerals,  crude,  or  not  advanced  in  value  or  condition 
by  refining  or  grinding,  or  by  other  process  of  manufacture." — Johnson  v.  U.  S. 
(C.  C),  T.  D.  27834;  Ab.  7660  (T.  D.  20037)  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cabinet  Specimens. — The  two  provisions  in  the  tariff  for  crude  mineral  sub- 
stances   must    be    construed    reasonably    and    to    harmonize    with    each    other. 


FREE    LIST.  1051 

There  are  but  few  minerals  which  will  not  show  traces  of  metal ;  therefore,  to 
give  force  to  the  provision  of  the  free  list,  we  must  hold  that  all  minerals, 
except  such  as  are  mined  and  valued  for  the  metal  contained  therein,  are  cov- 
ered bj'  paragraph  651.  The  Treasury  Department,  in  Synopsis  5972,  took  a 
similar  view  to  the  above  ruling  in  the  construction  of  the  statutes  relating  to 
crude  minerals. 

The  merchandise  is  minerals,  crude,  not  advanced  in  value  or  condition  by 
refining  or  grinding  or  by  other  process  of  manufacture. 

The  minerals  contain  a  metallic  substance,  but  it  is  not  mined,  imported,  or 
usetl  as  metallic  mineral  substance. 

Smithsonite  or  adamonite,  mined  in  Greece,  held  to  be  crude  mineral  con- 
taining a  metallic  substance  and  free.— T.  D.  13352  (G.  A.  1732). 

Cornish  Stone  is  free  as  a  crude  mineral  substance  and  not  as  flint  stone 
nor  dutiable  as  china  clay.— T.  D.  14459  (G.  A.  2305). 

Natural  Gas  exempt  from  duty  under  paragraph  496  as  a  "  crude  bitumen  " 
or  under  paragraph  651  as  a  "  crude  mineral,  not  advanced  in  value  by  manu- 
facture," etc.,  and  not  dutiable  under  section  4  as  a  raw  or  unmanufactured 
article  not  enumerated.  U.  S.  v.  Buffalo  Natural  Gas  Fuel  Co.  (19  Sup.  Ct. 
Rep.,  200),  followed.— T.  D.  20659  (G.  A.  4350). 

Stone. — Certain  irregular  pieces  of  stone,  designed  to  be  broken  up  and  useil 
in  the  manufacture  of  paving  stones  or  concrete  pavements,  held  free  as  crude 
minerals  and  not  dutiable  as  waste  nor  as  a  nonenumerated  article  nor  free  as 
lithographic  stones.— T.  D.  1378S  (G.  A.  1982). 

550.  Miners'  rescue  appliances,  designed  for  emergency  use  in  mines 

where  artiticial  breathing  is  neces.sary  in  the  presence  of  poisonous  gases 

1913    to  aid  in  the  saving  of  human  life,  and  miners'  safety  lamps,  and  parts, 

accessories,  and  appliances  for  cleaning,  repairing,  and  operating  all  the 

foregoing. 

628.  Miners'  rescue  appliances,  designed  for  emergency  use  in  mines 
1909    where  artificial  breathing  is  necessary  in  the  presence  of  poisonous  gases 
to  aid  in  the  .saving  of  human  life,  and  miners'  safety  lamps. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISION  UNDER  THE  ACT  OF  1913. 
Miners'  Safety  Lamps. — The  merchandise  was  found  to  be  miners'  safety 
lamps,  which  burn  acetylene  gas  and  are  u.sed  by  miners  in  closed  cuttings. 
They  were  held  free  of  duty  under  paragraph  550. — Ab.  38557. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Filling  Apparatuses  for  Safety  Lamps. — The  provisions  of  paragraph  628 
accord  free  entry  to  (1)  miners'  rescue  appliances,  designed  for  emergency  use 
in  mines  where  artificial  breathing  is  necessary  in  the  presence  of  poisonous 
gases  to  aid  in  the  saving  of  human  life,  and  (2)  miners'  safety  lamps.  It  is 
difficult  to  understand  on  what  theory  it  could  be  properly  claimed  that  a  filling 
apparatus  the  only  purpose  of  which  is  to  facilitate  the  filling  of  safety  lamps 
with  naphtha  belongs  in  either  one  of  the  above  classes. — Ab.  28483  (T.  D. 
32507). 

On  the  authority  of  Ab.  28483  (T.  D.  32507)  fillers  for  miners'  safety  lamps 
were  held  properly  classified  as  manufactuTes  of  metal  under  paragraph  199  on 
rehearing  on  Ab.  35912  (T.  D.  34571).— Ab.  37503. 


1052  DIGEST   OF    CUSTOMS   DECISIONS. 

Hygrometers. — No  doubt  tlio  instiMiiiiciits  iiiiiiorted  are  to  he  used  for  hygro- 
metrical  observations  in  coal  mines;  l)ut  that  fact  wouhl  not  warrant  a  hohling 
that  tlie  hygrometers  are  "  miners'  rescue  appliances,  designed  for  emergency 
use,"  as  provided  for  free  of  duty  in  paragraph  028.— Ab.  23430  (T.  D.  3()GG7). 

Igniter  Points,  consisting  of  a  small  circular  file  made  to  rotate  by  means  of 
a  powerful  spring  which,  when  released,  causes  the  file  to  come  into  close  con- 
tact with  a  cerium  point  with  such  a  velocity  of  speed  as  to  produce  a  flame  or 
spark  capable  of  igniting  tlie  naphtha  in  a  miner's  safety  lamp,  were  held 
entitled  to  free  entry  as  parts  of  miners'  safety  lanii)s  (par.  G28). — Ab.  35911. 
entitled  to  free  entry  as  parts  of  miners'  safety  lamps  (par.  028). — Ab.  35011 
(T.  D.  34571). 

Paragraph  02S,  admitting  free  of  duty  miners'  rescue  appliances  and  safety 
lamps,  should  be  given  a  most  liberal  interpretation. — Dept.  Order  (T.  D.  30120). 

Caustic  Soda  for  Miners'  Rescue  Appliance. — The  Congress  having  spe- 
cifically taxed  caustic  soda  presumably  to  be  used  for  every  purpose,  it  was 
not  intended  to  exempt  it  when  used  for  operating  miners'  re.scue  appliances. 
Had  this  exemption  been  intended,  it  would  have  been  expressly  mentioned 
either  as  a  qualification  to  paragraph  73  or  as  i)art  of  paragraph  028.  See  also 
^b.  284S3  (T.  D.  32507).— Ab.  34101  (T.  D.  33934). 

Tools  for  Rescue  Appliances. — An  importation  of  tools  to  be  used  in  con- 
nection with  miners'  safety  lamps  was  claimed  to  be  free  of  duty  under  para- 
graph 028.  We  find  from  the  proof  offered  and  the  samples  in  the  case  that 
the  goods  are  in  fact  different  varieties  of  tools,  most  of  which  are  suitable  for 
many  and  other  uses  than  in  connection  v,Mth  lamps  or  safety  appliances.  We 
are  satisfiwl  that  the  assessment  as  made  is  not  in  error. — Ab.  24880  (T.  D. 
31335). 


1913 
1909 


55  1.   Models   of   inventions    and   of   other    inii)rovenicnts    in   the   arts, 
to  be  used  exclusively  as  models  and  incapable  of  any  other  use. 


029.  Models  of  inventions  and  of  other  improvements  in  the  arts,  to 
be  used  exclusively  as  models  and  incapable  of  any  other  use. 

010.  ^lodels  of  inventions  and  of  fither  improvements  in  the  arts,  in- 
1897     eluding  jiatterns  for  machinery,  but  no  article  shall  be  deemed  a  model 
or  pattern  which  can  be  fitted  for  use  otherwise. 

557.  Models  of  inventions  and  of  other  improvements  in  the  arts,  in- 
1894    eluding  patterns  for  machiner.v,  but  no  article  shall  be  deemed  a  model 
or  pattern  which  can  be  fitted  for  use  otherwise. 

052.  Models  of  inventions  and  of  other  improvements  in  the  arts,   in- 
1690    eluding  patterns  for  machinery,  but  no  article  shall  be  deemed  a  model 
or  jiattern  which  can  be  fitted  for  use  otherwise. 

743.  Models  of  Inventions  and  other  improvements  in  the  arts;  but  no 
1883    article  or  articles  shall  be  deemed  a  niotlel  or  improvements  which  can 
be  fitted  for  use. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Wooden  Models  of  Machinery. — Wooden  models  for  parts  of  automobile 
engines,  classified  as  maimfactures  of  wood  luider  paragraph  215,  were  held 
entitled  to  free  entry  as  models  (par.  629).— Ab.  30290  (T.  D.  34704). 

I»laster  Cast  of  Room. — A  plaster  cast  of  a  cross  section  of  a  building  .show- 
ing the  interior  of  a  portion  of  two  floors,  classified  as  a  manufacture  of  plas- 
ter of  Paris  under  paragraph  404,  was  held  to  be  a  model  illustrating  improve- 
ment in  the  arts  (j.ar.  029).— Ab.  35837  (T.  D.  34548). 


FEEE   LIST.  1053 

Pipe  Ganges.- — Specimens  of  connections  for  iron  pipes  used  in  gas  wells, 
imported  for  use  as  samples  and  incapable  of  any  other  use  than  as  models, 
classified  as  manufactures  of  metal,  under  para?;rai)h  199,  were  held  entitled  to 
free  entry  as  models  of  invention  (par.  629). — Ab.  35596  (T.  D.  34459). 

Station  Indicator. — An  article  made  of  metal  claimed  to  be  a  model  of  a  con- 
trivance to  be  used  on  cars  to  show  the  name  of  the  station  which  the  car  is 
approaching,  assessed  under  paragraph  199,  was  held  entitled  to  free  entry  as 
n  model  (par.  629).— Ab.  32721  (T.  D.  33560). 

Part  of  Marine  Mine. — Part  of  an  electric  mine  for  use  in  harbor  defenses 
to  place  in  waterways  or  roadsteads  for  the  protection  of  the  harbor  against 
foreign  invasions,  classified  under  paragraph  199,  was  claimed  to  be  free  of 
duty  as  a  model  of  invention  (par.  629).  Protest  overruled. — Ab.  31749  (T.  D. 
33291 ) . 

Models  of  Lifeboats. — Wooden  models  of  lifeboats,  classified  as  manufac- 
tures of  wood  under  paragraph  215,  held  entitled  to  free  admission  under  para- 
graph 629.— Ab.  30670  (T.  D.  32997). 

Hydraulic  Motor  and  Piimi). — It  is  an  arrangement  of  parts  in  the  form  of 
«p  engine  and  pump  used  for  the  purpose  of  demonstrating  a  principle  which 
is  to  be  afterwards  applied  and  utilized  through  a  different  machine.  It  is  not 
such  an  article  as  is  covered  by  paragraph  629. — Ab.  26818  (T.  D.  31912). 

Model  of  a  Cash  Register. — A  cash  register  classified  under  paragraph  197 
was  claimed  to  be  free  of  duty  under  paragraph  629,  relating  to  models  of  in- 
ventions.    Protest  overruled.— Ab.  23411  (T.  D.  30667). 

Molders'  Patterns  are  not  free  of  duty  under  paragraph  629,  providing  for 
"  models  of  inventions  and  of  other  improvements  in  the  arts,"  but  as  manu- 
factures of  the  materials  of  which  they  are  composed. — T.  D.  31132  (G.  A. 
7135). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Sash-Weight  Flask. — The  hollow  metal  frame,  as  imported,  was  a  model 
from  which  to  make  sash  weights.  It  was  imported  by  a  foundry  company  and 
could  have  been  used  in  the  casting  of  such  weights.  The  article  is  not  within 
the  provisions  of  paragraph  616.— Ab.  23506  (T.  D.  30710). 

Steamer,  Model  of. — The  article  in  controversy  was  claimed  to  be  free  of 
dxity  under  paragraph  616.     Protest  sustained. 

The  model  is  an  exact  reproduction  of  the  steamers  Cyclops  and  Titan.  The 
model  consists  of  a  longitudinal  half  section  of  the  steamer  fastened  against 
a  mirror,  and  the  reflection  causes  the  model  to  appear  whole.  The  model 
exhibits  all  the  details  of  rigging,  deck  machinery,  winches,  derricks — in  fact, 
all  upper  works.  These  steamers  are  the  latest  type  of  cargo  carriers,  and  the 
model  is  made  to  exhibit  the  new  type  of  mastless  twin-derrick  cargo  steam- 
ers— something  entirely  new  in  steamer  construction. — Ab.  22523  (T.  D.  30234). 

Engine  and  Motor. — The  machine  was  made  in  England,  and  is  used  In 
plowing  and  other  agricultural  operations.  The  article  is  a  full-size  working 
motor  and  engine,  and  can  not  be  said  to  be  unfit  for  any  other  use  than  as  a 
m.odel  or  pattern.— Ab.  12479  (T.  D.  27550). 

Models  of  Steamships. — Exact  models  of  steamships  of  improved  design, 
showing  the  details  of  the  vessels,  valued  at  about  $1,000  each,  and  intended 
for  exhibition  in  steamship  offices,  are  models  of  improvements  in  the  art  of 
shipbuilding  and  free  of  duty  under  paragraph  616,  covering  "  models  of  in- 
ventions and  of  other  improvements  in  the  arts."- — Boas  v.  U.  S.  (C.  C),  T.  D. 
25024;  G.  A.  decision  (unpublished)  reversed. 


1054  DIGEST   OF    CUSTOMS   DECISIONS. 

Miniatiiro  Yacht — Map  of  th«'  World. — The  model  of  a  yacht,  which  is  not 
shown  to  enilxMly  in  itst-lf  tht>  result  of  any  invention  or  iinprovenient  in  the 
arts,  is  not  free  of  dtitv  as  a  nin<lei  of  invention  or  other  improvement  in  the 
arts,  under  pnra^'rapii  (JIC). 

A  map  of  tlie  world  is  not  a  model  of  invention. — T.  I).  124072   (G.  A.  5234). 

Miniature  Vessel. — A  miniature  vessel  is  not  a  model  of  invention  within 
the  meaning  of  paragraph  616. — Definition  of  "model  of  invention." — Dept. 
Order   (T.  D.  22981). 

Wood  Carvings — Models  or  Patterns. — Wood  carvings  imported  to  be  used 
as  patterns  for  purposes  of  reproduction,  but  fit  for  use  otherwise,  are  not 
entitled  to  free  entry  under  paragraph  GIG.  The  fact  that  such  articles  are 
destroyed  by  their  use  as  patterns  is  immaterial  inasmuch  as  goods  must  be 
<la.ssified  in  the  condition  imported.  Wortliington  r.  Uobbins  (131)  U.  S.,  ;W7) 
and  U.  S.  v.  Schovcrling  (146  U.  S.,  76)  cited  and  followed. 

To  entitle  an  article  to  free  entry  as  a  model  or  pattern  it  must  be  shown 
to  be  a  model  of  an  invention  or  other  improvement  in  the  arts,  or  a  pattern 
of  machinery,  and  that  it  can  not  be  u.sed  otherwise  than  as  a  model  or  pat- 
tern.—T.  D.  12.304.  T.  I).  12373,  T.  D.  12427,  and  T.  D.  1429S  cited  and  followed.— 
T   D.  22724  (G.  A.  48.38). 

Molders'  Patterns  made  of  wood,  used  to  form  the  mold  in  the  sand  into 
which  molten  metal  is  poured  to  produce  castings  for  machinery.  Held  to  be 
free  of  duty  as  patterns  for  machinery  under  paragraph  616.  Iloe  v.  U.  S. 
(T.  D.  27194)  followed.— T.  D.  27798  (G.  A.  6510). 

The  provision  in  paragraph  616  for  "  patterns  for  machinery  "  is  not  con- 
fined to  the  class  of  patterns  known  as  model  patterns,  which  are  used  only 
as  models  and  are  not  capable  of  use  otherwise,  but  includes  also  the  class 
known  as  molders'  patterns,  u.sed  as  models  about  which  to  form  sand  molds  in 
which  castings  for  machinery  are  made,  and  which  are  fitted  for  successive 
u.se  in  that  way.— U.  S.  v.  Iloe  (C.  C.  A.),  T.  D.  27194;  T.  D.  26485  (C.  C.) 
affirmed  and  (G.  A.  5889)  T.  D.  25942  reversed. 

Parts  of  Steam  Turbine. — Various  metal  articles,  showing  the  construction 
and  assemblage  of  the  blades  of  a  steam  turbine,  and  comprising  but  a  small 
l>roportion  of  the  parts  required  for  a  complete  turbine,  some  of  which  would 
have  to  be  taken  apart  before  they  could  be  u.sed,  which  could  not  be  done 
without  injury,  and  all  of  which  are  constructed  according  to  English  gauge, 
rendering  impracticable  their  use  in  an  American  factory  otherwise  than  as 
patterns  designed  to  convey  the  inventor's  idea  to  the  machinist,  are  free  of 
duty  under  paragraph  616  as  "  models  of  inventions,"  or  "  patterns  for  ma- 
chinery," which  can  not  be  "  fitted  for  u.se  otherwi.se  "  than  as  such  models  or 
patterns.— T.  D.  26874   (G.  A.  6217). 

DECISIONS  UNDER  THE  ACT  OF  1894. 
Dress  Patterns  are  not  models  of  inventions.— T.  D.  18085  (G.  A.  3887). 
DECISIONS  UNDER  THE  ACT  OF  1890. 

Ticket-Numbering  Machine. — A  ticket-numbering  machine  suitable  for  use 
otherwise  than  as  a  model  held  not  free.— T.  I).  14298  (G.  A.  2227). 

Furniture  Designs  of  Plaster  of  Paris. — Plaster-of-I*arls  casts  imported  by 
furniture  makers,  being  designs  representing  pieces  of  work  such  as  "headpiece 
of  an  armchair,"  "picture  frame,"  "head  of  l)ac<'lianalians,"  to  be  placed  in  the 
hands  of  workmen  as  guides  in  carving,  are  not  free  under  this  or  paragraph 
677.— T.  D.  12427  (G.  A.  1165). 


FREE   LIST.  1055 

Pire-Alarm  Telegraphing  Machines,  full-sized  operating  machines  fitted 
for  practical  use,  are  not  free  though  intended  for  exhibition  and  to  be  re- 
turned.—T.  D.  12304  (G.  A.  107G). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Cornice  and  Frieze  Patterns,  Plaster. — The  merchandise  consists  of  pat- 
terns or  models  of  cornices,  friezes,  and  other  wall  or  ceiling  decorations  or 
ornaments  composed  of  plaster  or  other  earthy  substance,  and  the  same  is 
designed  and  fitted  for  use  in  making  the  several  varieties  of  decorations  or 
ornaments  mentioned. 

The  Treasury  Department  has  repeatedly  held,  in  effect,  that  paragraph  743. 
above  referred  to,  was  applicable  to  such  miniature  models  and  the  like  as  were 
intended  only  to  illustrate  the  articles  which  they  were  claimed  to  represent  and 
which  were  not  in  themselves  intended  and  fitted  for  use  as  models  or  patterns 
in  designing  and  making  new  articles  suitable  for  practical  use.  We  concur 
in  this  interpretation.— T.  D.  12373  (G.  A.  1145). 


1913 
1909 
1897 


552.  Moss,  sea^^•eeds,  and  vegetable  substances,  crude  or  unmanufac- 
tured, not  otherwise  specially  provided  for  in  this  section. 

630.  ]\Ioss,   seaweeds,   and  vegetable  substances,  crude  or  unmanufac- 
tured, not  otherwise  specially  provided  for  in  this  section. 

617.  IMoss,  seaweeds,  and   vegetable  substances,  crude  or  unmanufac- 
tured, not  otherwise  specially  provided  for  in  this  Act. 


558.  Moss,  seaweeds,   an<l  vegetable  substances,  crude  or  unmanufac- 
tured,  not  otherwise  specially  provided  for  in  this  Act. 

653.  RIoss,  seaweeds,  and  vegetable  substances,  crude  or  unmanufac- 
tured,  not  otherwise  specially  provided  for  in  this  Act. 

1744.  Moss   seaweeds,  and  all  other  vegetable  substances  used  for  betls 
and  mattresses. 
777.  Seaweed,  not  otherwise  provided  for. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Nori. — Seaweed,  dried,  with  nothing  added  to  change  its  character,  and  packed 
in  tin  boxes  as  a  convenient  method  of  getting  the  product  to  market,  is  classifi- 
able as  crude-  seaweed  (par.  552)  and  not,  by  reason  of  being  edible,  as  a  vege- 
table (par.  200).  U.  S.  t'.  Furuya  &  Co.  (7  Ct.  Cust.  Appls.,  495;  T.  D.  37109) 
followed.— U.  S.  V.  Ohashi  Importing  Co.  (Ct.  Cust.  Appls.),  T.  D.  37106;  Ab. 
40310  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Birch  Bark  as  Stripped  from  the  Tree. — The  term  "  vegetable  sub.stances  " 
in  paragraph  630  can  not  be  limited  to  articles  that  are  strictly  ejusdem  gen- 
eris with  moss  and  seaweeds. 

While  the  rule  of  ejusdem  generis  ijnist  be  applied  with  .some  liberality  in 
construing  paragraph  630.  it  would  be  going  too  far  to  hold  birch  bark  to  be 
such  a  vegetable  substance  as  is  there  named,  and  the  importation  was  prop- 
erly assessed  as  a  nonenumerated  unmanufactured  article  under  paragraph 
480.— Reed  &  Keller  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34133;  (G.  A.  Ab.  32464) 
T.  D.  33464  affirmed. 

Seaweed  Made  Into  Cakes  and  \ised  by  the  Chinese  as  a  vegetable,  which 
was  classified  as  prepared  vegetables  under  paragraph  252,  was  held  free  of 
duty  as  crude  seaweed  (par.  630).  U.  S.  v.  Furuya  (176  Fed.  Rep.,  480;  T.  D. 
30316)  followed.— Ab.  25645  (T.  D.  31263). 


1056  DIGEST    OF    CUSTOMS   DECISIONS. 

IJraiK'lu's  of  Tre«\s. — IMecos  of  hraiu-lu's  of  tici's  tied  in  bundles,  assessed  as 
UReiuiiiKTati'd  inaiuifactured  articles  under  paraj-'raph  4S0,  held  free  of  duty  as 
vejietalile  substances,  eru<le  or  unnianufact  ummI  (par.  V>'AO).  G.  A.  ol'Jli  (T.  D. 
2'30tj5)   followed.— Ab.  2'JIU   (T.  D.  3li.S-j:{). 

DECISIONS  UNDER  THE  ACT  OF  1S07. 

•Vfrican  Hass,  Dyed.- — It  is  a  liber  procured  from  the  inner  bark  of  the  palm 
tree.  Labor  must  liave  been  expended  upon  it  to  strip  and  clean  it.  and  it  has 
aKso  been  dyed.  This  treatment  will  advance  it  beyond  the  .sta.ue  of  a  crude 
Nesetable  substance.  It  has  been  properly  assessed  under  the  provision  in  sec- 
tion 6  for  "articles  manufactured,  in  whole  or  in  part."  Note  Ab.  12311  (T.  D. 
27508).— Ab.  211 3.8  (T.  D.  29715). 

Anfjelica  in  Brine. — Stalks  of  the  garden  angelica  of  Europe  (ArchnnocHca 
cfflciiiiilis)  imported  in  brine  for  preservation  durinjj;  tran.sportation,  intended 
to  be  candied  and  used  as  comfits  or  sweetmeats,  and  not  for  culinary  pur- 
poses like  ordinary  vefietables.  are  free  of  duty  as  "  vegetable  .substances,  crude 
or  uinnanufactured,"  under  paragraph  ()17,  and  are  not  dutiable  as  "  vegetables 
in  their  natural  state"  under  paragraph  257.— T.  D.  24917  (G.  A.  5547). 

Birch  Bark  is  not  a  crude  fibrous  vegetable  substance  or  a  crude  vegetable 
substance  w-ithin  the  meaning  of  paragraphs  566  and  614,  respectively,  but  is 
dutiiible  as  an  unenumerated  unmanufactured  article. — Reed  v.  U.  S.  (C.  C), 
T.  D.  29850;  Ab.  19419  (T.  D.  29173)  ullirmed. 

Sea  Moss  or  Sea  Grass,  which  is  used  in  the  manufacture  of  mattresses  and 
for  upholstery  jmrposes,  etc.,  is  not  dutiable  under  the  provisions  of  paragraph 
81  as  sea  moss,  but  is  exempt  from  duty  under  the  provisions  of  paragraph  617. 
In  re  Myers  (123  Fed.  Rep.,  952)  followed;  G.  A.  4561  (T.  D.  21626)  reversed.— 
T.  D.  24788  (G.  A.  5480). 

Holly  Cuttings. — The  provision  in  paragraph  252  for  "stocks,  cuttings,  and 
seedlings  of  all  fruit  and  ornamental  trees,"  etc.,  includes  only  articles  to  be 
used  for  purposes  of  propagation.  Cuttings  of  holly,  witli  the  leaves  and  berries 
attached,  are  not  properly  subjected  to  classification  under  said  paragraph  252, 
or  as  "  wood  "  under  paragraph  198,  or  as  "  woods  "  under  paragraph  700.  but 
as  "  vegetable  substances,  crude  or  unmanufactured,"  under  paragraph  617. 
Dodge  V.  U.  S.  (84  Fed.  Rep.,  449;  28  C.  C.  A.,  152)  distinguished.— T.  D.  23665 
(G.  A.  5122). 

Loofah  or  LuflFa,  consisting  of  the  pith  of  a  gourd  in  a  crude  condition, 
having  been  subjected  to  no  other  process  than  that  of  having  the  skin  or  rind 
removed,  is  free  of  duty  as  a  crude  vegetable  sul)stance.  unmanufactured,  under 
paragraph  617.— T.  D.  24962   (G.  A.  .5559). 

Mistletoe  stems  with  tlu'  natur.-il  berries  attached  w(M-e  held  fre(>  of  duty  as 
;•  crude  vegetable  substance  under  paragraph  617. — Ab.  15177  (T.  D.  28104). 

Nori,  a  seawee<l  gathered  from  the  ocean  and  sun  dried,  without  the  addi- 
tion of  any  other  substance,  and  without  being  subjected  to  any  process  other 
than  to  spread  it  on  mats  to  facilitate  drying  by  the  sun,  is  free  of  duty  under 
paragraph  617,  relating  to  "  seaweeds,  crude  or  uinnanufactured." — U.  S.  v. 
Furuya  (C.  C).  T.  D.  .30316  Ab.  8065  (T.  D.  26708)  affirmed. 

Pea  Hulls,  which  have  been  subjected  to  a  process  of  cutting,  are  free  of 
duty  as  "  vegetable  sul)stances,  crude  or  unmanufactured."  under  paragraph 
.558,  act  of  1894,  and  617,  act  of  1897,  and  are  not  dutiable  at  20  per  cent  ad 
\aloreni  as  unenumerated  articles,  mnnufiicturcd  in  whole  or  in  part,  under 
section  3  of  the  former  and  .section  6  of  tlH>  latter  act.  In  re  ISIcCrea  (G.  A. 
8864).  affirmed  by  Circuit  Court  for  Northern  District  of  New  York,  fol- 
lowed.—T.  D.  23431    (G.  A.  .5052). 


FREE   LIST.  1057 

Seaweed  Dried  in  the  sun,  even  though  it  may  be  used  as  food,  is  not  duti- 
able as  "vegetables,  prepared  or  preserved"  (par.  241),  or  as  "vegetables  in 
their  natural  state"  (par.  257),  but  is  exempt  from  duty  under  the  provision 
for  "  seaweeds,  crude  or  unmanufactured,"  in  paragraph  617.  Frazee  v.  Moffitt 
(20  Blatch.,  267)  ;  U.  S.  v.  Richard  (99  Fed.  Rep.,  262)  ;  U.  S.  v.  Merck  (66 
Fed.  Rep.,  251)  followed.— T.  D.  24151  (G.  A.  5253). 

Christmas  Trees  not  crude  vegetable  substances,  but  dutiable  at  10  per  cent 
ad  valorem  under  section  6.     T.  D.  21095.— T.  D.  21372    (G.  A.  4478). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Sea  Moss,  Irish  Moss  Dutiable  As. — Seaweed  carrageen,  known  as  Irish 
moss,  dutiable  as  sea  moss. — T.  D.  17078  (G.  A.  3459). 
Lily  of  the  Valley  Roots. 

Plants  fob  Forcing. — Lily  of  the  valley  roots,  which  are  in  bunches  and 
have  several  sprouts  or  crowns  thereon  and  are  imported  for  forcing.  Held  duti- 
able under  the  provision  in  paragraph  234^  for  "  lily  of  the  valley  and  other 
plants  used  for  forcing  under  glass  for  cut  flowers,"  etc.,  and  not  free  of  duty 
under  paragraph  558,  relating  to  crude  vegetable  substances  not  specially  pro- 
vided for,  or  paragraph  611,  relating  to  roots  not  specially  provided  for. 

NosiTUR  A  Sociis. — In  construing  the  provisions  in  paragraph  558  for  "  moss, 
seaweeds,  and  vegetable  substances,"  Held,  that  lily  of  the  valley  roots  are  not 
iL  the  class  of  the  articles  there  enumerated. — McAllister  v.  U.  S.  (C.  C), 
T.  D.  27037;  (G.  A.  3141)  T.  D.  16312  affirmed. 

Vegetable  Substances. — In  construing  provisions  such  as  this  paragraph  the 
principle  "  noscitur  a  sociis  "  is  to  be  applied,  so  as  to  confine  the  concluding 
general  words  to  vegetable  substances  of  the  same  kind  with  those  specifically 
enumerated.  Ingersoll  v.  Magone  (53  Fed.  Rep.,  1008)  distinguished. — Dodge 
V.  U.  S.  (C.  C.  A.),  84  Fed.  Rep.,  449. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cottonseed  Hulls  are  free  as  crude  vegetable  substances. — T.  D.  14705  (G.  A. 
2427). 

Mosses. — It  seems  that  paragraph  24,  imposing  a  duty  on  drugs,  mosses,  not 
edible  but  which  have  been  advanced  in  value  or  condition  by  refining  or  grind- 
ing, and  paragraph  560,  placing  on  the  free  list  drugs,  not  edible,  etc.,  covers 
only  such  articles  as  are  drugs,  and  that  mosses  which  are  not  used  as  drugs 
and  are  crude  and  unmanufactured  are  free. — Shaw  v.  Prior  (C.  C),  68  Fed. 
Rep.,  421. 

Tonka-Bean  Crystals. — The  goods  are  tonka-bean  crystals  similar  to  those 
covered  by  G.  A.  1923.  Further  consideration  of  the  subject  leads  to  the  con- 
clusion that  the  said  merchandise  is  a  crude  vegetable  substance,  and  that  it  is 
exempt  from  duty  under  paragraph  653.— T.  D.  14836  (G.  A.  2519). 

1913  553.  Myrobolans  fruit. 

1909  632.  Myrobolans. 

1897  619.  Myrobolans. 

1894  560.  Myrobolans. 

1890  655.  Myrobolans. 

1883  549.  Myrobolans. 

60690°— 18— VOL  1 67 


1058  DIGEST  OF   CUSTOMS   DECISIONS. 

554.  Cut    nails    and    cut    spikes    of    iron    or   steel,    horseshoe    nails, 

horseshoe  nail  rods,  hobnails,  and  all  other  wrought-iron  or  steel  nails 

1913     not  sp(>(i;illy  i>rovided  for  in  this  section  ;  wire  staples,  wire  nails  made 

of  wrought  iron  or  steel,  spikes,  and  horse,  mule,  or  ox  shoes,  of  iron  or 

steel,  and  cut  tacks,  brads,  or  sprigs. 

1.59.  Cut  nails  and  cut  spikes  of  iron  or  steel,  four-tenths  of  1  cent 
per  pound. 

IGO.  Horseshoe  nails,  hobnails,  and  all  other  wrought  iron  or  steel 
nails  nor  specially  provided  for  in  this  section,  1^  cents  per  pound. 

101.  Wire  nails  made  of  wrought  iron  or  steel,  not  less  than  one  inch 
in  length  and  not  lighter  than  number  sixteen  wire  gauge,  four-tenths 
1909  of  1  cent  per  pound  ;  less  than  one  inch  in  length  and  lighter  than  number 
sixteen  wire  gauge,  three-fourths  of  1  cent  per  pound. 

162.  Spikes,  *  *  *  and  horse,  mule,  or  ox  shoes,  of  wrought  iron 
or  steel,  three-fourths  of  1  cent  per  pound. 

1G3.  Cut  tacks,  brads,  or  sprigs,  not  exceeding  sixteen  ounces  to  the 
thousand,  five-eighths  of  1  cent  per  thousand ;  exceeding  sixteen  ounces 
to  the  thousand,  three-fourths  of  1  cent  per  pound. 

160.  Cut  nails  and  cut  spikes  of  iron  or  steel,  six-tenths  of  1  cent  per 
pound. 

161.  Horseshoe  nails,  hobnails,  and  all  other  wrought-iron  or  steel 
nails  not  specially  provided  for  in  this  Act,  2{  cents  per  pound. 

162.  Wire  nails  made  of  wrought  iron  or  steel,  not  less  than  one  inch 
in  length  and  not  lighter  than  number  sixteen  wire  gauge,  one-half  of 

1897  {  1  cent  per  pound ;  less  than  one  inch  in  length  and  lighter  than  number 
sixteen  wire  gauge,  1  cent  per  pound. 

163.  Spikes,  *  *  *  and  horse,  mule,  or  ox  shoes,  of  wrought  iron 
or  steel,  1  cent  per  pound. 

164.  Cut  tacks,  brads,  or  .sprigs,  not  exceeding  sixteen  ounces  to  the 
thousand,  1^  cents  per  thousand ;  exceeding  sixteen  ounces  to  the  thou- 

>sand,  1*  cents  per  pound. 

145.  Cut  nails  and  cut  spikes  of  iron  or  steel,  22^  per  centum  ad 
valorem. 

146.  Horseshoe  nails,  hobnails,  and  all  other  wrought-iron  or  steel  njiils 
not  specially  provided  for  in  this  Act,  30  per  centum  ad  valorem. 

147.  Wire  nails  made  of  wrought  iron  or  steel,  25  per  centum  ad 
valorem. 

148.  Spikes  *  *  *  and  horse,  nude,  or  ox  shoes,  of  wrought  iron 
or  steel,  25  per  centum  ad  valorem. 

149.  Cut  tacks,  brads,  or  sprigs  of  all  kinds,  25  per  centum  ad 
.  valorem. 

173.  Cut  nails  and  cut  spikes  of  iron  or  steel,  1  cent  per  pound. 

174.  Horseshoe  nails,  hobnails,  and  all  other  wrought-iron  or  steel 
nails  not  specially  provided  for  in  this  Act,  4  cents  per  pound. 

175.  Wire  nails  made  of  wrought  iron  or  steel,  two  inches  long  and 
longer,  not  lighter  than  number  twelve  wire  gauge,  2  cents  per  pound; 
from  one  inch  to  two  inches  in  length,  and  lighter  than  number  twelve 

jggQiand  not  lighter  than  number  sixteen  wire  gauge,  2^  cents  per  pound; 
I  shorter  than  one  inch  and   lighter  than  number  sixteen  wire  gauge,  4 
cents  per  pound. 

176.  Spikes,  *  *  *  and  horse,  mule,  or  ox  shoes,  of  wrought  iron 
or  steel,  1.8  cents  per  pound. 

177.  Cut  tacks,  brads,  or  sprigs,  not  exceeding  sixteen  ounces  to  the 
thousand,  2i  cents  per  thousand  ;  exceeding  sixteen  ounces  to  the  thou- 

l  sand,  2J  cents  per  pound. 

1.58.  Cut  nails  and  .spikes,  of  iron  or  steel,  li  cents  per  pound. 

159.  Cut  tacks,  brads,  or  sprigs,  not  exceeding  sixteen  ounces  to  the 
thousand,  2A  cents  per  thousand;  exceeding  sixteen  ounces  to  the  thou- 
sand, 3  cents  per  pound. 
1883  ^      162.  Wrought  iron  or  steel  spikes,     *     *     *     and  horse,   mule,  or  ox 
shoes,  2  cents  per  pound. 

168.  Horseshoe  nails,  hobnails,  and  wire  nails  .and  all  other  wrought- 
iron  or  steel  nails,  not  specially  enumerated  or  provided  for  in  this  Act, 
4  cents  per  pound. 


1894  < 


FREE   LIST.  1059 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Steel  Horseshoe  Nail  Plates. — The  goods  are  pieces  of  steel  about  10  feet 
long,  2  inches  wide,  with  both  sides  slightly  hollowed,  so  that  the  metal  is 
three-sixteenths  of  an  inch  in  thickness  on  the  outei-  edge  and  one-eighth  of  an 
inch  at  the  center. 

The  pieces  of  steel  are  specially  designed  as  material  for  the  manufacture  of 
horseshoe  nails,  but  the  appraiser  reports  that  they  are  horseshoe  nail  plates, 
and  not  commercially  known  as  steel  rods. 

The  board,  however,  is  of  the  opinion  that  the  provision  in  paragraph  147  for 
nail  rods,  whether  round,  oval,  flat,  square,  or  in  any  other  shape,  is  broad 
enough  to  cover  the  merchandise  in  question. — T.  D.  12929  (G.  A.  1480). 

Thumb  Tacks  are  not  cut  tacks,  brads,  or  sprigs. — T.  D.  12908  (G.  A.  1459). 

1913  555.  Needles,  hand-sewing  and  darning,  and  needles  for  shoe  machines. 

1909  633.  Needles,  hand-sewing  and  darning. 

1897  620.  Needles,  hand-sewing  and  darning. 

1894  561.  Needles,  hand-sewiug  and  darning. 

1890  '^56.  Needles,  hand-sewing  and  darning. 

1883  206.  Needles,  sewing,  darning,     *     *     *     25  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Needlecases  or  Needlebooks. — Paper  folders  of  such  a  flimsy  nature  that, 
unless  most  carefully  handled,  their  use  can  not  be  long  continued  without 
crumpling  or  breaking,  are  not  of  the  permanent  character  ordinarily  and  com- 
monly associated  with  the  terms  "  needlebooks  "  and  "  needlecases.'"  Merchan- 
dise consisting  of  such  folders,  containing  packages  of  needles  of  various  sizes, 
is  classifiable  on  the  free  list,  paragraph  555,  as  needles,  and  is  not  dutiable 
under  paragraph  135  as  "  needlecases  or  needlebooks  furnished  with  assort- 
ments of  needles."— U.  S.  v.  Strauss  Bros.  &  Co.  (Ct.  Cust.  Appls.),  T.  D.  36125; 
G.  A.  Ab.  37902  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Needles  Packed  with  Vaccine  Vims. — Hand-sewing  needles  packed  with 
vaccine  virus,  for  use  in  applying  the  same,  are  not  changed  in  their  dutiable 
character  thereby,  but  are  still  classifiable  as  hand-sewing  needles  under  para- 
graph 620. 

Chief  use  and  not  occasional  use  will  determine  character,  and  the  fact  that 
hand-sewing  needles  are  sometimes  used  for  applying  vaccine  virus  will  not 
change  their  dutiable  character.  Magone  v.  Wiederer  (159  U.  S.,  555)  and 
Magone  v.  Heller  (150  U.  S..  70)  cited  and  followed.— T.  D.  23339  (G.  A.  5014). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Needles — Sail,   Harness,  and  Mattress  Makers'   and  Upholsterers'. — The 

goods  are  needles  of  the  kind  used  by  sailraakers,  harness  makers,  mattress 
makers,  and  upholsterers. 

They  were  assessed  for  duty  at  25  per  cent  under  paragraph  179. 

The  needles  are  hand-sewing  needles. — T.  D.  13502  (G.  A.  1804). 

556.  Newspapers  and  periodicals;  but  the  term  "periodicals"  as 
herein  used  shall  be  understood  to  embrace  only  unbound  or  paper- 
1913  ^^^'^'^^^'^^  publications,  issued  within  six  months  of  the  time  of  entry, 
devoted  to  current  literature  of  the  day,  or  containing  current  literature 
as  a  predominant  feature,  and  issued  regularly  at  stated  periods,  as 
weekly,  monthly,  or  quarterly,  and  bearing  the  date  of  issue. 


1894 


1060  DIGEST   OF   CUSTOMS  DECISIONS. 

634.  Newspapers  and  iiorioilicnis ;  l)ut  the  term  "periodicals"  as 
herein  used  sliall  be  understood  to  embrace  only  unbound  or  paper- 
covered  publications,  issued  within  six  months  of  the  time  of  entry, 
devoted  to  current  literature  of  the  day,  or  containing  current  literature 
as  a  ])redominant  fcaturi',  and  issued  rcuularly  at  stated  periods,  as 
weekly,  ujonthly,  or  quarterly,  and  bearing  tlie  date  of  issue. 

621.  Newspapers    and    periodicals ;    but    the    term    "  periodicals "    as 

herein    used   shall   be   understood    to   embrace   only    un1)ound   or'paper- 

1897    covered   publications,    issued   within   six   months   of   the   time   of  entry, 

containing  current  literature  of  the  day  and  issued  regularly  at  stated 

periods,  as  weekly,  monthly,  or  quarterly. 

562.  Newspa|)ers  and  periodicals;  but  the  term  "periodicals"  as 
herein  used  shall  be  understood  to  embrace  only  unlxnmd  or  paper- 
covered  publications,  containing  current  literature  of  the  day  and  issued 
regularly  at  stated  periods,  as  weekly,  monthly,  or  quarterly. 

657.  Newspapers    and    periodicals ;    but    the    term    "  periodicals "    as 
herein    used   sliall    be   undiM'stood    to   embrace   only    unboimd    or    paper- 
^^      covered  publications,  containing  current  literature  of  the  day  and  issued 
i-egularly  at  stated  periods,  as  weekly,  monthly,  or  quarterly. 

1883         745.  Newspapers  and  periodicals. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Sheets  of  Illustrations  Imported  Separately. — These  illustrations  were 
imported  for  use  as  pages  of  a  magazine,  but  came  in  separately  from  the  text 
of  the  magazine.  Paragraph  634  granted  free  entry  to  "  periodicals,"  but  this 
provision  does  not  extend  to  parts  of  periodicals  imported  alone.  They  were 
properly  assessed  as  "prints  not  lithographed  on  surface-coated  paper,"  para- 
graph 411.— Kraemer  &  Co.  v.  U.  S.  (Ct.  Oust.  Appls.),  T.  D.  34099;  (G.  A. 
Ab.  33121)  T.  D.  33660  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Advertising  Matter. — The  publication  is  called  the  Ritz  ^Monthly.  It  is 
profusely  illustrated,  and  in  addition  to  the  usual  space  allotted  to  advertise- 
ments the  reading  matter  as  well  is  devoted  to  such  purposes.  A  compilation 
of  this  kind,  though  it  may  have  literary  merit  and  in  fact  have  a  mere  inci- 
dental insertion  of  some  topic  of  current  interest,  still  fails  in  every  way  to 
comply  with  the  requirements  of  the  definition  of  a  periodical  as  provided  for 
under'paragraph  621  of  the  tariff.— Ab.  10014  (T.  D.  2S300). 

Needlecraft.— The  publication  known  as  Needlecraft  held  to  be  free  of  duty 
under  the  provisions  in  paragraph  621  for  "periodicals  issued  within  six 
months  of  the  time  of  entry,  containing  current  literature  of  the  day  and  issued 
regularly  at  stated  periods."— U.  S.  v.  Campbell  (C.  C),  T.  D.  25826;  Ab.  1891 
(T.  D.  253S5)  affirmed. 

Supplements  to  Periodicals.— Large  pictures,  suitable  for  framing,  issued 
as  Christmas  supplements  to  the  Figaro  Ulustre,  a  periodical  issued  regularly 
every  month,  are  entitled  to  free  entry  under  paragraph  621  as  part  of  such 
publication.  A  supplement  is  an  addition  to  a  publication,  and,  when  imported 
with  it,  forms  one  article  and  is  subject  to  but  one  classification.  Richards  v. 
U.  S.  (91  Fed.  Rep.,  516)  followed.— T.  D.  25036  (G.  A.  5593). 

Quarterly  Publications.— The  Ideal,  a  fine-art  quarterly  publication  consist- 
ing of  sheets  containing  pictures  in  colors  taken  from  private  collections,  to- 
gether with  descriptive  printed  matter,  the  sheets  not  being  stitched,  but  placed 
loosely  in  a  printed  paper-board  cover  in  the  nature  of  a  portfolio,  are  dutiable 
under  paragraph  403  at  25  per  cent  ad  valorem,  and  are  not  exempt  from  duty 
as  "periodicals,"  under  paragraph  621.— T.  D.  24644  (G.  A.  5412). 


FEEE   LIST.  1061 

Fashion  Periodicals. — Periodicals  known  as  the  Dressmaker  and  Hoiise- 
friend  and  La  Reine  de  la  Mode,  devoted  to  fashion  and  containing  only  a  few 
Incidental  items  not  devoted  to  fashion,  are  not  entitled  to  free  entry  under 
paragraph  621.  The  provision  requiring  that  such  publications  shall  contain 
current  literature  of  the  day  is  intended  to  mean  not  a  mere  incidental  inser- 
tion of  some  items  of  current  literature,  but  a  publication  devoted  to  current 
literature  or  in  which  current  literature  shall  predominate.  G.  A.  3126  and 
T.  D.  19451  (G.  A.  4168)  cited  and  followed  ;  T.  D.  19453  (G.  A.  4170)  cited  and 
distinguished.— T.  D.  22935  (G.  A.  4901). 

Certain  fashion  weeklies,  entitled  The  Queen  and  Madame,  free  of  duty  imder 
paragraph  621  as  newspapei'S  or  periodicals. — T.  D.  19453  (G.  A.  4170). 

Serial  Stories. — The  provision  of  paragraph  621  for  "  periodicals  "  does  not 
cover  a  serial  story.  Following  G.  A.  2401  and  its  affirmance  (71  Fed.  Rep., 
956).— T.  D.  21756   (G.  A.  4596). 

Law  Journals. ^ — Pamphlets  issued  monthly,  entitled  "  Law  Reports,  Chan- 
eery  Division,"  free  of  duty  as  periodicals  under  paragraph  621. — T.  D.  20037 
(G.  A.  4259). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Fashion  Prints  for  Periodicals. — Lithographic  fashion  prints  forming  part 
of  a  monthly  fashion  periodical  published  abroad  and  having  a  literary  part 
consisting  of  notes  upon  and  a  letter  concerning  ladies'  current  fashions  are 
tree.    Reversing  the  board. — Richards  v.  U.  S.  (C.  C),  91  Fed.  Rep.,  516. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Serial  Stories. — Novels  published  in  serial  form  are  not  periodicals. — T.  D. 
17171   (G.  A.  3488). 

Diamond  Trade  Review. — The  merchandise  is  a  paper-covered  quarterly 
publication.  It  contains  two  pages  of  pictorial  designs  and  four  pages  of 
printed  text  giving  quotations  of  gems,  an  account  of  recent  discoveries  of  pre- 
cious stones,  and  other  information  pertinent  to  the  title  of  the  pamphlet. 

The  pamphlet  is  a  periodical,  as  defined  in  paragraph  657.— T.  D.  14074 
(G.  A.  2125). 

Lloyd's  Circulars. — Register  Books  and  Rules  for  Lloyd's  Register  of  Ship- 
ping are  not  free  as  periodicals. — T.  D.  13482  (G.  A.  1784). 

Norwegian  Veritas,  Bound  Volume. — Norwegian  Veritas,  the  advance 
sheets  of  which  are  issued  bimonthly  to  subscribers  and  the  bound  volumes 
(the  subject  of  this  protest)  published  annually,  showing  the  registry  of  Nor- 
wegian vessels,  a  statement  of  their  tonnage,  etc.,  are  not  free  as  periodicals. — 
T.  D.  13353  (G.  A.  1733). 

Yule  Tide,  the  Christmas  annual  of  Cassell's  Family  Magazine,  is  not  a 
periodical.— T.  D.  13344  (G.  A.  1724 )^ 

Old  Magazines  are  free  as  periodicals.  The  term  "  current  literature  of 
the  day  "  applies  to  the  time  of  publication  and  not  to  that  of  importation. — 
T.  D.  13336   (G.  A.  1716). 

The  New  Arbor,  an  eight-page  publication  in  the  German  language,  issued 
weekly,  held  to  be  a  periodical.— T.  D.  12450  (G.  A.  1188). 

Printed  Sermons  are  not  free  as  pei'iodicals. — T.  D.  11413  (G.  A.  696)  ;  T.  D. 
11681  (G.  A.  786). 

Supplement  €o  American  Newspaper. — The  New  Yorker  Lustige  Blatter, 
an  eight-page  pictorial  paper  of  current  literature,  etc.,  issued  weekly  and  im- 
ported to  be  used  as  a  supplement  to  the  German  edition  of  the  New  York 


1062  DIGEST  OF   CUSTOMS  DECISIONS. 

Suhday  News,  is  a  periodical  and  free. — T.  D.  14172  (G.  A.  2171)  ;  reversed  by 
tlie  circuit  court  (U.  S.  v.  New  Yorlc  Daily  News.  61  Fed.  Kep.,  647),  but  sus- 
tained by  the  circuit  court  of  appeals  (New  York  Daily  News  v.  U.  S.,  65  Fed. 
Kep.,  493). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Serial  Stories. — Kofjarding  a  certain  imblication  issued  periodically  and  to 
be  continued  indefinitely  and  consisting  principally  of  serial  stories  running 
from  number  to  number,  with  other  miscellaneous  reading  matter,  but  con- 
taining no  mention  of  current  topics.  Held,  that  it  is  a  "periodical  "  within  the 
meaning  of  paragraph  745,  free  list— U.  S.  v.  Schmidt  (C.  C.  A.),  T.  D.  26739; 
150  Fetl.  Kep.  238  (C.  C.)  affirmed  and  (G.  A.  108)  T.  D.  10417  revensed. 

Das  Kleine  Buch  fiir  Uns  Alle,  published  weekly  and  forwarded  as  soon  as 
published,  is  not  free  as  a  periodical.  Where  the  predominant  feature  of 
printed  matter  is  one  or  more  serial  stories,  without  any  mention  or  discussion 
of  contemporary  topics  or  events,  and  its  subsidiary  feature,  as  in  this  case,  is 
miscellaneous  mutter,  it  is  not  a  periodical.  Assessed  as  printed  matter. — T,  D. 
10417  (G.  A.  108)  ;  reversed  in  T.  D.  26739  (C.  C.  A.),  supra. 

557.  Nuts:  Marrons,  crude;  coconuts  in  the  shell  and  broken  coconut 
1913     moat  or  copra,   not  shredded,   desiccated,  or  prepared   in   any   manner; 
palm  nuts  and  palm-nut  kernels. 

035.  Nuts:  *     *     *     marrons  crude,  palm  nuts  and  palm-nut  kernels; 
1909    cocdunnts  in  the  shell  and  broken  cocoanut  meat  or  copra,  not  shredded, 
desiccated,  or  prepared  in  any  manner. 

022.  Nuts :  *     *     *     palm  nuts  and  palm-nut  kernels ;  cocoanuts  in  the 
1897    shell  and  broken  cocoanut  meat  or  copra,  not  shredded,  desiccated,  or 
prepared  in  any  manner. 

1224.  Cocoanuts  in  the  shell,  20  per  centum  ad  valorem. 
491.  *     *     *     palm   nuts,   and  palm-nut   kernels   not   otherwise   pro- 
vided for. 

582.  Coctf:)anuts. 
1890^      585.  Palm  nuts. 

586.  Palm-nut  kernels- 


1883- 


746.  Nuts,  cocoa,     *     *     *. 

753.  Palm  imts  and  palm-nut  kernels. 

DECISIONS  UNDEK  THE  ACT  OF  1909. 

Marrons,  Crude. — Nothing  appears  to  have  been  done  to  these  nuts  except 
that  the  shell  has  been  taken  off  and  they  have  become  dry,  whether  artificially 
or  by  simply  exposing  them  to  the  sun,  or  through  ordinary  evaporation  by 
being  in  a  dry  place. 

This  commodity  is  marrons,  crude,  and  free  of  duty  under  paragraph  635. — 
Ab.  36988  (T.  D.  34969). 

Pandaiius  Seeds. — ISIerchandise  invoiced  as  Pa.ndanus  ntilis  seeds  was  classi- 
fied under  paragraph  266  as  seeds  not  specially  provided  for,  and  was  claimed 
to  be  free  of  duty  as  palm  nuts  or  palm-nut  kernels  (par.  635). 

The  evidence  seems  to  disclose  that  this  commodtty  has  been  known  for  some 
time  in  the  connnercial  world  as  palm  seeds.  It  appears  to  be  the  seeds  of  a 
species  of  pine,  sometimes  called  the  "  screw  pine."  It  is  not  in  any  true 
sense  a  nut.  It  consists  of  a  thick  fibrous  covering,  containing  in  its  inner  parts 
a  number  of  small  orifices  in  which  the  germinating  portion  of  the  seed  is 
found.— Ab.  26683  (T.  D.  31883). 

DECISIONS  UNDER  THE  ACT  OF  1894.  • 
Copra  is  free  as  a  crude  vegetable  substance  and  not  dutiable  as  prepare^! 
or  desiccated  copra  nor  as  a  nonenumerated  unmanufactured  article. — T.  D. 
15417  (G.  A.  2811). 


FREE   LIST.  1063 

Kentia  Seeds  are  free  as  palm  nuts  and  not  dutiable  as  nuts  not  otherwise 
provided  for.— T.  D.  18308  (G.  A.  3949). 

Kentia  seed  is  dutiable  as  seed  not  specially  provided  for  and  not  as  flower 
seed.— T.  D.  17506  (G.  A.  3645). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Copra,  or  Dried  and  Broken  Cocoanut  Kernels.— Copra,  the  dried  meat  of 
the  cocoanut,  is  free  as  an  unmanufactured  vegetable  substance  and  not  as  a 
drug,  as  dried  fruit,  as  cocoanut,  nor  dutiable  as  a  uonenumerated  article. — 
T.  D.  13820  (G.  A.  2014). 

Palm  Nuts. — Kentia  fosterimia  and  Kentia  belmoriana,  seeds  used  for  propa- 
gation, are  free  as  palm  nuts.- T.  D.  13491  (G.  A.  1793). 

1913  558.  Nux  vomica. 
1909  636.  Nux  vomica. 
1897  623.  Nux  vomica. 
1894  564.  Nux  vomica. 
1890  658.  Nux  vomica. 
1883         552.  Nux  vomica. 

560.  Oil   calie. 
1909         637.  Oakum. 
1897         624.  Oakum. 
1894        565.  Oakum. 
1890         659.  Oakum. 
1883         747.  Oakum. 
1913         560.  Oil  cake. 
1909         638.  Oil  cake. 
1897         625.  Oil  cake. 
1894        567.  Oil  cake. 
1890         660.  Oil  cake. 
1883         748.  Oil  cake. 

DECISIONS  UNDER  THE  ACT  OF  1913. 
Bibby's  Oil-Cake  Feed. — The  case  is  controlled  by  C.  D.  Bunker  &  Co.'s  case, 
G.  A.  6305  (T.  D.  27178),  wherein  the  board  held  that  oil  cake  crumbled  into 
the  form  of  meal  due  to  exposure,  dry  climate,  jarring  in  transportation,  or 
other  handling,  and  not  as  the  result  of  any  process  to  change  its  form  or 
quality,  was  still  oil  cake  and  free  of  duty  as  such.— Ab.  37046  (T.  D.  35000). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Soya  Bean  Oil  Cake. — Oil  cake  produced  from  the  soya  bean,  classified  as 
an  unenumerated  manufacture  under  paragraph  480,  was  held  to  be  free  of 
duty  as  oil  cake  under  paragraph  638.  Note  T.  D.  30595.— Ab.  23794  (T.  D. 
30828). 

Imported  oil  cake  produced  from  soya  beans  entitled  to  free  entry  under 
paragraph  638.— Dept.  Order   (T.  D.  30595). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Oil-Cake  Meal. — Oil  cake,  which  is  the  residue  resulting  from  the  process  of 
extracting  oil  from  nuts  by  hydraulic  pressure,  and  which  usually  remains  in 


1909'^ 


1064  DIGEST   OF   CUSTOMS   DECISIONS. 

solid  form  and  is  not  put  to  any  furtlier  process  of  manufacture,  is  free  of  duty 
as  "  oil  cake  "  under  paragraph  G25. 

When  such  oil  cake  crumbles  into  the  form  of  a  meal,  due  to  exposure  to  a  dry 
climate  and  the  jarring  in  transportation  and  other  handling,  and  not  as  a 
result  of  any  process  to  change  its  form  or  quality.  Held,  that  the  nature  of  the 
article  is  not  changed  so  as  to  bring  it  within  the  classification  of  an  unenu- 
merated  manufactured  article,  but  it  is  still  free  of  duty  as  oil  cake. — T.  D. 
27178  (G.  A.  0305). 

561.  Oils:  Birch  tar,  cajeput,  coconut,  cod,  cod-liver,  cottonseed, 
croton,  ichthyol,  juglandium,  palm,  palm-kernel,  perilla,  soya-bean,  and 
olive  oil  rendered  unfit  for  use  as  food  or  for  any  but  mechanical  or 
manufacturing  purposes,  by  such  means  as  shall  be  satisfactory  to  the 
1913  ^*^<^'^''^tary  of  the  Treasury  and  under  regulations  to  be  prescribed  by  him ; 
Chinese  nut  oil,  nut  oil  or  oil  of  nuts  not  specially  provided  for  in  this 
section ;  petroleum,  crude  or  refined,  and  all  products  obtained  from 
petroleum,  including  kerosene,  benzine,  naphtha,  gasoline,  parallin,  and 
parafliu  oil ;  and  also  spermaceti,  whale,  and  other  fish  oils  of  American 
fisheries,  and  all  fish  and  other  products  of  such  fisheries. 

34.  Cod-liver  oil,  15  cents  per  gallon. 

639.  Oils :  *  *  *  cajeput,  *  *  *  cocoauut  ( not  refined  and  de- 
odorized), cottonseed,  croton,     *     *     *     ichthyol,     *     *     *     juglandium, 

*  *  *  nut  oil  or  oil  of  nuts,  soya-bean,  olive  oil  rendered  unlit  for  use 
as  food  or  for  any  but  mechanical  or  manufacturing  purposes,  by  such 
means  as  shall  be  satisfactory  to  the  Secretary  of  the  Treasury  and  under 
regulations     to    be    prescribed    by    him ;     *     *     *     palm,     palm-kernel, 

*  *  *  and  also  spermaceti,  whale,  and  other  fish  oils  of  American 
fisheries,  and  all  fish  and  other  products  of  such  fisheries;  petroleum, 
crude  or  refined,  including  kero.sene,  benzine,  naphtha,  gasoline,  and 
similar  oils  produced  from  petroleum. 

G45.  I'araflin. 

34.  Cod-liver  oil,  15  cents  per  gallon. 

35.  Cottonseed  oil,  4  cents  per  gallon  of  seven  and  one-half  pounds 
weight. 

36.  Croton  oil,  20  cents  per  pound. 

626.  Oils:    *     *     *     cajeput,      *     *     *     cocoanut,      *     *     *     ichthyol, 

*  *  *  juglandium,  *  *  *  nut  oil  or  oil  of  nuts  not  otherwise  spe- 
cially provided  for  in  this  Act,  *  *  *  olive  oil  for  manufacturing  or 
mechanical  i)urposes  fit  only  for  such  use  and  valued  at  not  more  than  60 
cents  per  gallon,  *  *  *  palm,  *  *  * ;  and  also  spermaceti,  whale, 
and  other  fish  oils  of  American  fisheries,  and  all  fish  and  other  products 
of  such  fisheries ;  petroleum,  crude  or  refined :  Provided,  That  if  there  be 
imported  into  the  United  States  crude  petroleum,  or  the  products  of  crude 
petroleum  produced  in  any  country  which  imposes  a  duty  on  petroleum  or 
its  products  exported  from  the  United  States,  there  shall  in  such  ca.ses  be 
levied,  paid,  and  collected  a  duty  upon  said  crude  petroleum  or  its  prod- 
ucts so  imported  equal  to  the  duty  imposed  by  such  country. 

633.  ParalHn. 

28.  Cod-liver  oil,  20  per  centum  ad  valorem. 

499.  *     *     *     cod  oil,     *     *     * 

568.  Oils :  *  *  *  cajeput.  *  *  *  cottonseed,  croton,  ♦  *  * 
juglandium,  *  *  *  uut  oil  or  oil  of  nuts  not  otherwise  specially  pro- 
vided for  in  this  Act,  *  *  *  olive  oil  for  manufacturing  or  mechanical 
puriioses   unfit  for  eating  and  not  otherwise  provided   for   in   this  Act, 

*  *  *  palm  and  cocoainit.  *  *  *;  and  also  spermaceti,  whale,  and 
otiier  fish  oils  of  American  fisheries,  and  all  fish  and  other  products  of  such 
fislieries  ;  pi'troUnim,  crude  or  r(>fined  :  Provided,  That  if  there  be  imported 
into  tiic  United  States  crude  petroleum,  or  the  products  of  crude  petro- 
leum produced  in  any  country  which  imposes  a  duty  on  petroleum  or  its 
pr(Hlucts  exported  from  the  United  States,  there  shall  be  levied,  paid,  and 
collected  upon  said  crude  peti'oleum  or  its  products  so  imported  40  per 
centum  ad  valorem. 

578.  Paraffin. 


1897 


1894 


1890  < 


1883 


FREE   LIST.  1065 

38.  Cod-liver  oil,  15  cents  per  gallon. 

39.  Cottonseed  oil,  10  cents  per  gallon  of  seven  and  one-half  pounds 
weight. 

40.  Croton  oil,  30  cents  per  pound. 
661.  Oils :     *     *     *     cajeput,     *     *     *     juglandium,     *     *     *     q^i-  qjj 

or  oil  of  nuts  not  otherwise  specially  provided  for  in  this  Act,  *  *  * 
olive  oil  for  manufacturing  or  mechanical  purposes  unflt  for  eating  and 
not  otherwise  provided  for  in  this  Act,  *  *  *  palm  and  coconut 
*  *  *  * ;  and  also  spermaceti,  whale,  and  other  fish  oils  of  American 
fisheries,  and  all  other  articles  the  produce  of  such  fisheries. 
671.  Paraffin. 

26.  Oil,  croton,  50  cents  per  pound. 

27.  *  *  *  cottonseed  oil,  25  cents  per  gallon,  seven  and  one-half 
pounds  weight  to  be  estimated  as  a  gallon. 

81.  Coal  tar,  products  of,  such  as  naphtha,  benzine,  *  *  *  20  per 
centum  ad  valorem. 

Oils: 

562.  Cajeput. 

571.  Juglandium. 

579.  Palm  and  cocoanut. 

625.  ParaflSn. 

749.  Oil,  spermaceti,  whale,  and  other  fish  oils  of  American  fisheries, 
and  all  other  articles  the  produce  of  such  fisheries. 

DECISIONS  UNDER  THE  ACT  OP  1913. 

Tariff  Act  of  October  3,  19 13.— Regulations  under  the  tariff  act  of 
August  5,  1909,  and  other  acts  extended  to  importations  under  the  act  of 
October  3,  1913.— Dept.  Order   (T.  D.  33768). 

Sampling  Sulphur  Olive  Oil  or  Olive-Oil  Foots. — Collectors  are  hereby 
authorized  to  sample  only  10  per  cent  of  future  importations  of  oils  invoiced 
as  sulphur  olive  oil  or  olive-oil  foots,  or  olive  oil  which  has  been  rendered  in- 
edible abroad.  T.  D.  29957  of  August  20,  1909,  modified  accordingly.— Dept. 
Order   (T.  D.  34215). 

Olive  Oil  Denaturaiits.— Oil  of  rosemary  (T.  D.  32056),  pine  tar  (T.  D. 
32807),  causic  soda  (T.  D.  32859),  sulphuric  acid  (T.  D.  33827),  allowed  under 
certain  conditions ;  spindle  oil,  or  a  rather  crude  kerosene,  use  to  be  discon- 
tinued  (T.  D.  30500). 

Denaturing  of  Olive  Oil  Under  Paragraph  639  of  the  Tariff  Act  of 
August  5,  1909. — Olive  oil  to  be  entitled  to  entry  under  the  foregoing  pro- 
vision of  law  either  must  have  been  denatured  abroad  in  such  a  manner  as  to 
satisfy  the  collector  that  it  is  permanently  unfit  for  use  as  food  or  for  any  but 
mechanical  or  manufacturing  purposes,  or  it  must  be  denatured  after  arrival, 
under  customs  supervision,  and  at  the  expense  of  the  importer. — Dept.  Order 
(T.  D.  29957). 

Free  Entry  of  Products  of  American  Fisheries.— Paragraph  639  of  the 
tarilf  act  of  August  5,  1909,  provides  for  the  free  entry,  among  other  things, 
of  "  spermaceti,  whale,  and  other  fish  oils  of  American  fisheries,  and  all  fish 
and  other  products  of  such  fisheries." — Dept.  Order  (T.  D.  32138). 

Cod  Oil. — Only  oil  which  is  the  product  of  unhealthy  and  putrid  livers  of 
codfish  and  allied  species,  whether  or  not  containing  the  entrails  and  other 
refuse  parts  of  the  fish  thrown  in  and  allowed  to  undergo  putrefaction,  is 
entitled  to  admission  free  of  duty  under  paragraph  561  as  cod  oil. — Dept. 
Order  (T.  D.  34160). 

Sulfothyol,  essentially  ammonium  sulfoichthyolate,  is  free  of  duty  as  ichthyol 
oil  under  paragraph  561.— Dept.  Order  (T.  D.  36028). 


1066  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Lithyol,  classified  as  a  medicinal  preparation  under  paragraph  65,  held  free 
of  duty  as  ichthyol  oil  (par.  639).  Cassett  v.  U.  S.  (2  Ct.  Cust.  Appls.,  465; 
T.  D.  32225)  noted.— Ab.  2951'J  (T.  D.  32767).- 

ParafTiii  liquicf  and  paraflin  niolle  free  of  duty  as  paraffin  under  paragraph 
04.").  ruralfiu  oil  dutiable  under  paragraph  3  or  65. — Dept.  Order  (T.  D. 
20991 ) . 

Refined  Petroleum,  unmixed  with  any  other  ingredient,  regardless  of  its  in- 
voice description,  connnercial  designation,  or  use,  free  of  duty  under  paragraph 
C39.— T.  D.  29991  of  September  8,  1909,  modified.— Dept.  Order   (T.  D.  30008). 

Nut  Oil. — Oil  represented  to  have  been  made  from  the  nuts  of  the  perilla 
tree,  classified  as  an  expressed  oil  under  paragraph  3,  was  claimed  free  of  duty 
as  nut  oil  (par.  639).    Protest  overruled.— Ab.  37083  (T.  D.  35020). 

Siilphoichthynat,  classified  as  a  medicinal  preparation  under  paragraph  65, 
Held  free  of  duty  as  ichthyol  oil  (par.  039).— Ab.  30570  (T.  D.  32960). 

American  Fisheries. — It  was  not  the  intention  of  Congress  to  limit  a  fishery 
in  its  operation  to  the  deck  or  hull  of  a  vessel.  It  is  conceivable  that  the  opera- 
tions might  be  so  extensive  as  to  make  it  impossible  either  to  take,  cure,  or 
prepare  the  fish  on  board  the  vessel.  We  are  therefore  of  the  opinion  that  a 
fishery  includes  the  operation  of  taking,  preparing,  curing,  and  packing  fish, 
and  making  them  ready  for  market,  whether  conducted  by  means  of  a  large 
boat  and  small  boats  independent  of  the  land,  or  by  means  of  the  same  con- 
nected with  the  land,  where  the  fish  are  cleaned,  dried,  prepared,  and  packed 
for  market.— Ab.  35520  (T.  D.  34440). 

Pish  from  the  Canadian  Waters  of  Lake  Erie. — In  all  essentials  the  equip- 
ment put  in  place  by  the  importer  in  the  Canadian  waters  of  Lake  Erie,  or 
put  in  place  by  the  importers'  orders,  constituted  an  American  fishery,  and 
all  the  fish  there  taken  were  the  sole  property  of  the  importer  and  the  products 
of  an  American  fishery.  There  was  no  requirement  of  law  as  to  the  showing 
necessary  to  be  made  to  entitle  these  fish  to  free  entry  other  than  that  they 
should  be  the  products  of  American  fisheries.  This  showing  could  be  made  be- 
fore the  board  after  protest  had  been  filed  in  due  form  and  in  due  time. — 
U.  S.  V.  Post  Fish  Co.  (Ct.  Cust.  Appls.).  T.  D.  34188;  (G.  A.  7449)  T.  D.  33279 
and  (G.  A.  Ab.  32984)  T.  D.  33594  aflirmed. 
American  Fisheries. 

Great  Lakes. — The  term  "  American  fisheries  "  as  used  in  paragraph  567, 
vs  hich  grants  free  entry  to  "  fish  caught  in  the  Great  Lakes  or  other  fresh 
waters  by  citizens  of  the  United  States,  and  all  other  fish  the  products  of 
American  fisheries,"  applies  to  fisheries  in  the  Great  Lakes  or  fresh  waters. 

"  American  Fisheries  "  Defined. — The  Post  Fish  Co.,  a  corporation  duly 
organized  under  the  laws  of  the  State  of  Ohio,  owns  and  operates  a  steamer 
known  as  the  Louise,  a  vessel  of  American  registry,  which  is  used  exclusively 
in  the  business  of  transporting  to  the  port  of  Sandusky,  Ohio,  fish  caught  in  the 
Canadian  waters  of  Lake  Erie  by  men  employed  by  the  Post  Fish  Co.  to  fish  for 
them.  The.se  fishing  operations  are  carried  on  under  the  direction  and  general 
oversight  of  the  master  of  the  Louise,  who  is  an  American  citizen,  the  vessel 
being  on  or  near  the  fishing  grounds  when  the  fish  are  taken  from  the  water 
and  delivered  on  board,  and  the  Post  Fish  Co.  furnishes  to  the  men  employed 
to  catch  the.se  fish  the  equipment  necessary  for  that  purpose.  Held,  that  the 
fish  so  imported  constitute  the  product  of  an  American  fishery  within  the  mean- 
ing of  the  statute.— T.  D.  33279  (G.  A.  7449). 


FREE   LIST.  1067 

The  American  fishing  vessel  took  no  part  in  the  fishing  operations  in  ques- 
tion here  except  to  convey  from  the  United  States  to  Newfoundland  certain 
fishing  supplies.  A  portion  of  the  fishing  tacl<le  so  conveyed  was  used  under 
the  supervision  and  by  employees  of  an  American  citizen  temporarily  at  Bonne 
Bay,  Newfoundland ;  but  the  fishermen  engaged  there  for  service  apparently 
used  their  own  boats  and  presumably  obtained  there  their  supplies.  The  fish  so 
caught  were  cured  on  British  soil  and  shipped  to  the  United  States  in  a  Brit- 
isli  vessel,  Held,  the  importation  was  not  entitled  to  free  entry  as  the  product 
of  American  fislieries  under  paragraph  567. — U.  S.  v.  Reading  et  al.  (Ct.  Oust. 
Appls.),  T.  D.  31534;  (G.  A.  7121)  T.  D.  31028  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Ichthyol,  provided  for  in  paragraph  626,  free  list,  is  the  commercial  or  trade 
name  for  ammonium  ichthyol-sulfonate. — T.  D.  25376  (G.  A.  5703). 

Ichthyol  Sodium.— It  appearing  that  by  trade  and  technical  usage  the  term 
"  ichthyol "  is  the  designation  for  the  compound  described  as  ichthyol  am- 
monium, but  not  for  that  described  as  iclithyol  sodium,  Held,  that  the  pro- 
vision in  paragraph  626  for  "  ichthyol  "  should  not,  in  the  absence  of  words 
indicating  an  intention  to  include  the  different  ichtliyol  products  be  construed 
to  include  ichthyol  sodium.— Merck  v.  U.  S.  (C.  C),  T.  D.  30315;  Ab.  20720 
(T.  D.  29597)  affirmed. 

Ichtosiilfol,  classified  as  a  medicinal  preparation  under  paragraph  68,  was 
claimed  to  be  free  of  duty  under  paragraph  626  as  ichthyol.  Protest  over- 
ruled.—Ab.  20719  (T.  D.  29597). 

Isarol. — The  importation  is  a  compound  obtained  by  treating  crude  iclithyol 
oil  with  sulphuric  acid  and  neutralizing  this  with  ammonium  carbonate. 
Paragraph  626  is  confined  to  oils,  and,  so  far  as  it  relates  to  ichthyol,  may 
properly  be  read,  "  oils,  namely,  ichthyol,"  etc.  The  particular  name  by  which 
an  ichthyol  preparation  is  known  can  not  determine  the  question  of  fact  as  to 
whether  it  is  dutiable  under  that  paragraph  as  ichthyol  oil ;  whether,  in  truth, 
it  is  such  a  preparation  as  retains  sufficient  characteristics  of  the  ichthyol  oil 
to  be  within  the  intent  and  meaning  of  Congress  in  enacting  paragraph  626. 
Is  the  commodity  ichthyol  oil,  must  be  the  true  inquiry,  for  the  paragraph 
covers  all  ichthyol  oils.  The  importation  here  is  a  product  of  ichthyol,  called 
isarol.  Equally  with  Merck's  ichthyol,  it  is  an  ammonium  sulphoichthyolate, 
and  as  such  is  an  oil  within  the  meaning  of  paragraph  626.  It  was  entitled 
to  free  entry  as  "oil,  ichthyol."  U.  S.  v.  Merck  (T.  D.  29600)  ;  G.  A.  5703 
(T.  D.  25376).— Cassett  v.  U.  S.  et  al.  (Ct.  Cust.  Appls.),  T.  D.  32225)  ;  (G.  A. 
7005)  T.  D.  30526  reversed. 

Birch-Tar  Oil  Distilled  From  Wood. — It  appearing  from  the  evidence  that 
the  article  imported  was  birch-tar  oil  distilled  from  the  wood  and  used  in 
dressing  russia  leather,  to  give  an  odor  to  the  leather,  the  mere  possible  but 
undisclosed  use  of  this  oil  for  other  purposes  did  not  remove  it  from  the  oper- 
ation of  paragraph  568,  and  it  was  nondutiable  under  that  paragraph — Klip- 
stein  &  Co.  V.  U.  S.   (Ct.  Cust  Appls.),  T.  D.  31120;  T.  D.  30667  reversed. 

Refined  Coconut  Oil.^ — As  to  certain  coconut  oil  of  the  melting  point  of 
70°  to  75°  F.,  which  has  been  purified  and  rendered  suitable  for  culinary 
purposes  and  the  manufacture  of  high-grade  soaps,  and  which  is  not  sus- 
ceptible of  the  same  uses  as  cocoa  butter.  Held,  that  the  article  is  not  subject 
to  duty  as  "  cocoa-butterine  "  under  paragraph  282,  but  is  free  of  duty  under 
paragraph  626  as  coconut  oil. 


1068  DIGEST   OF   CUSTOMS  DECISIONS. 

Ck)coa  butterine,  as  provided  for  in  paragraph  282,  consists  of  products  made 
In  imitation  of  cocoa  butter  and  adapted  for  use  as  a  substitute  therefor. — 
U.  S.  V.  Oriental  American  Co.   (C.  C),  T.  D.  25179. 

Fish  (Cod)  Oil. — The  provision  for  "fish  oils"  in  parajrraph  42  is  not 
limited  to  such  oils  as  are  made  from  the  entire  fish,  and,  therefore,  includes 
cod  oil,  which  is  made  from  codfish  livers.  Cod  oil.  being  a  fish  oil,  is  accord- 
ingly exclutled  from  paragraph  568,  admitting  to  free  entry  "oils  (excepting 
fish  oils),  such  as  are  commonly  used  for  stuffing  or  dressing  leather."  It  is 
also  similarly  excluded  by  reason  of  the  fact  that  it  is  "  fit  "  for  other  uses 
than  those  specified  in  paragraph  568,  which  is  limited  specifically  to  oils 
*'  which  are  fit  only  for  such  uses." 

A  requirement  in  a  tariff  provision  that  an  article  shall  be  "  fit  only  "  for  a 
certain  purpose  is  not  satisfied  by  showing  that  its  cliief  or  predominant  use  is 
for  that  purpose.  Swan  &  Fincli  Co.  v.  U.  S.  (109  Fed.  Kep.,  949;  C.  C.  A., 
113  id.,  243),  affirming  In  re  Wells  (G.  A.  4272),  and  Train  v.  U.  S.  (107  id., 
261;  C.  C.  A.,  id.,  1020)  followed.— T.  D.  23720  (G.  A.  5136). 

Cod  Oil,  although  used  only  for  stuffing  or  dressing  leather,  is  dutiable  as 
"fish  oil"  under  paragraph  42,  and  is  not  free  as  "oils  (excepting  fish  oils) 
for  stuffing  or  dressing  leather"  under  paragraph  568.  In  re  Harvey  (G.  A. 
11.50)  followed.— T.  D.  20070  (G.  A.  4273). 

Mowrah  Oil. — A  substance  invoiced  as  mowrah  oil  and  classified  as  an 
expressed  oil  under  paragraph  3  was  held  to  be  free  of  duty  under  paragraph 
626,  relating  to  nut  oil.— Ab.  20000  (T.  D.  29565). 

Nat  Oil. — Oil  made  from  the  fruit  of  the  Chinese  oil  tree,  so  calleil,  different 
species  of  which  are  known  to  scientists  as  Alcurites  cordaia,  Jatropha  curcas, 
etc.,  is  nut  oil,  and  as  such  is  free  of  duty  under  paragraph  626.  said  fruit  be- 
ing conuuonly  and  .scientifically  recognized  as  a  nut.  G.  A.  5.363  (T.  D.  24533) 
cited;  G.  A.  4237  (T.  D.  19907)  reversed;  Hills  v.  U.  S.  (suit  3165  decided  Oct. 
2S,  1903)  followed.— T.  D.  24787  (G.  A.  5479). 

So-called  nut  oil,  derived  from  the  fruit  of  Aleurites  vemica,  of  China,  is 
properly  subject  to  classification  under  the  provision  in  paragraph  626,  free 
list,  for  "nut  oil  or  oil  of  nuts  not  otherwise  specially  provided  for,"  and  not 
under  that  in  paragraph  3  for  "essential  oils." — Hills  v.  U.  S.  (C.  C),  T.  D. 
24871;  G.  A.  decision  (unrmblislied)  reversed. 
OUve  Oil. 

The  result  of  chemical  tests  as  here  shown  is  inconclusive,  and  in  view  of  the 
greater  number  and  experience  of  the  witnesses  for  the  importers  as  to  the  ap- 
pearance, taste,  and  smell  of  the  oils,  and  further  in  view  of  the  fact  that  the 
oils  here  were  actually  imported  and  sold  as  mechanical  oils  and  for  use  as 
mechanical  oils,  the  importation  nmst  be  deemed  olive  oil  for  manufacturing  or 
mechanical  purposes,  worth  not  more  than  60  cents  per  gallon,  and  as  such 
it  was  free  of  duty  under  paragraph  626.  Holbrook  v.  U.  S.  (1  Ct.  Cust. 
Appls..  263;  T.  D.  31317).— Sheldon  &  Co.  v.  U.  S.  et  al.  (Ct.  Cust.  Appls.), 
T.  D.  32032;  (Ab.  21336)  T.  D.  29790  reversed. 

Olive  Oil  for  Manufacturing  or  Mechanical  Purposes. — This  importation, 
it  seems,  by  a  marked  preponderance  of  the  evidence,  consisted  of  olive  oil  made 
of  decayed  fruit  and  shipped  In  a  variety  of  containers,  such  as  petroleum  bar- 
rels, or  fresh  go:itsklns;  that  it  was  111  smelling  and  rancid  to  the  taste  and  was 
used  generally  for  manufacturing  purposes:  Held,  the  oil  was  not  edible,  was 
fit  only  for  manufacturing  or  mechanical  purposes,  and  was  .so  free  of  duty 
under  paragraph  620.— Holbrook  et  al.  r.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31317; 
T.  D.  301SS  (C.  C.)  and  (G   A    0S:]3)  T.  D.  21);5S8  reversed. 


FKEE    LIST.  1069 

Olive  oil  vvhich,  although  imported  in  good  faith  for  manufacturing  or 
mechanical  purposes  and  actually  used  for  such  purposes,  is  of  a  grade  that  is 
suitable  for  human  consumption  as  food,  is  not  within  the  provision  in  para- 
graph 626  of  the  free  list  for  "  olive  oil  for  manufacturing  or  mechanical  pur- 
poses at  only  for  such  use,"  but  is  subject  to  duty  under  paragraph  40,  rekiting 
to  "olive  oil.  not  specially  provided  for."— T.  D.  29388  (G.  A.  6833)  ;  reversed 
by  T.  D.  31317  (Ct.  Cust.  Appls.),  supra. 

Olive  oil  containing  a  large  percentage  of  free  fatty  acid,  having  an  acrid 
taste,  a  strong,  offensive,  and  rancid  odor,  unsafe  for  human  consumption,  and 
not  imported  or  adapted  for  food  consumption,  is  entitled  to  free  entry  under 
paragraph  626  as  olive  oil  for  manufacturing  or  mechanical  purposes  and  "  fit 
only  for  such  use."  The  fact  that  such  oil  is  used  for  frying  or  salads  by  a 
class  or  foreigners  presumably  ignorant  of  its  deleterious  qualities  and  injurious 
effects  does  not  show  that  it  is  fit  for  use  as  food.  Oil  Seeds  Pressing  Co.  v. 
U.  S.  (114  Fed.  Rep.,  793)  cited  and  followed;  G.  A.  4557  (T.  D.  21613) 
reversed.— T.  D.  24685  (G.  A.  5427). 

Olive  oil  for  manufacturing  or  mechanical  purposes,  and  fit  only  for  such  use, 
whether  in  casks  or  tins,  and  valued  at  not  more  than  60  cents  per  gallon,  is 
entitled  to  free  entry  under  paragraph  626,  and  is  not  dutiable  under  paragraph 
40.  Its  use  as  an  article  of  food  by  a  small  class  of  persons  is  not  sufficient  to 
take  it  out  of  the  provisions  of  said  paragraph  620,  on  the  ground  of  its  being 
"  fit  "  for  use  as  food.— T.  D.  21288  (G.  A.  4459). 
Petroleum  Products. 

Countervailing  Duty. — The  provision  in  paragraph  626  for  a  countervail- 
ing duty  on  "  the  products  of  crude  petroleum  produced  in  any  country  which 
imposes  a  duty  on  petroleum  or  its  products  exported  from  the  United  States," 
does  not  apply  where  the  article  is  manufactured  from  crude  petroleum  in  a 
country  which  imposes  no  such  duty  on  exports  from  the  United  States,  though 
the  petroleum  originated  in  a  country  which  does  impose  a  duty. — U.  S.  v.  Swan 
&  Finch  Co.  et  al.  (C.  C.  A.),  T.  D.  29704;  T.  D.  29033  (C.  C.)  and  G.  A.  Ab.s. 
12463,  13865,  14018,  14264,  15037,  16535,  16976,  and  18379  affirmed  ;  T.  D.  29106 
(C.  0.)  affirmed;  T.  D.  29253  (C.  C.)  affirmed  and  Ab.  1885  (T.  D.  25385) 
reversed. 

A  return  made  by  a  local  appraiser  that  certain  petroleum  products  were 
"  supposed  to  be  the  product  of  Germany,"  accompanied  by  a  report  of  the  col- 
lector that  "  no  positive  knowledge  of  the  country  of  origin  of  the  goods  was 
obtainable  at  his  office,"  is  insufficient,  without  corroborative  evidence,  to  justify 
a  reversal  of  the  collector's  decision  assessing  a  countervailing  duty  on  the 
articles  under  the  proviso  to  paragraph  626.— T.  D.  29612  (G.  A.  6878). 

Paraffin,  which  is  derived  from  petroleum  originating  in  Russia,  a  country 
that  imposes  a  duty  on  petroleum  products  exported  from  the  United  States, 
but  which  is  manufactured  in  Belgium,  a  country  that  imposes  no  such  duty,  is 
not  subject  to  the  countervailing  duty  provided  in  paragraph  626  on  "  the 
products  of  crude  petroleum  produced  in  any  country  which  imposes  a  duty 
on  petroleum  or  its  products  exported  from  the  United  States." — U.  S.  v.  Mar- 
sily  (C.  C.  A.),  T.  D.  29373;  T.  D.  29253  (C.  C.)  and  Ab.  13784  (T.  D.  277S5) 
affirmed. 

Construction  of  Proviso  in  Paragraph  626,  Tariff  Act  of  1897. — The  words 
"  produced  in "  contained  in  the  proviso  in  paragraph  626  relate,  when  the 
subject-matter  is  a  product  of  crude  petroleum,  to  that  specific  commodity,  and 
not  to  the  crude  petroleum  from  which  it  was  made.  Held,  that  there  should 
be  collected  upon  the  products  of  crude  petroleum  imported  into  the  United 
States  a  duty  equal  to  that  imposed  by  the  country  of  production  of  such 


1070  DIGEST   OF   CUSTOMS  DECISIONS. 

products  upon  like  products  exported  thereto  from  the  United  States.  U.  S.  v. 
Downing  and  U.  S.  v.  Schoellkopf  (T.  D.  27025)  followed.— T.  D.  27507  (G.  A. 
6405). 

Countervailing  Duty. — The  provision  in  paragraph  626  for  a  countervailing 
duty  on  "  crude  petroleum  or  the  products  of  crude  petroleum  produced  in  any 
country  which  imposes  a  duty  on  petroleum  or  its  products  exported  from  the 
United  States  '*  means  that  when  crude  petroleum  is  Imported  it  shall  pay  what- 
ever duty  is  laid  upon  it  in  the  country  where  it  is  produced,  and  that  when 
any  product  of  crude  petroleum  is  imported  it  shall  pay  a  duty  equal  to  that 
imposed  upon  such  product  in  the  country  where  it  is  produced,  but  if  the 
country  where  the  product  is  produced  imposes  no  duty  on  similar  products 
imported  from  the  United  States  the  countervailing  duty  is  not  applicable,  even 
though  such  product  was  made  from  petroleum  produced  in  a  country  imposing 
a  duty  on  American  petroleum,  so  that,  as  Russia  and  Germany  each  impose  a 
duty  on  petroleum  and  its  products  imported  from  the  United  States,  and 
Belgium  does  not.  paraffin  manufactured  in  Germany  from  Russian  petroleum 
is  subject  to  a  countervailing  duty  equal  to  such  German  rate,  and  if  manufac- 
tured in  Belgium  is  not  subject  to  the  countervailing  duty. 

Refinkd  Petroleum. — The  proviso  in  paragraph  626  relating  to  "  crude  petro- 
leum or  the  products  of  crude  petroleum "  includes  refined  petroleum  as  a 
product  of  crude  petroleum. 

Goods  in  Chief  Valxje  of  Petroleum. — The  proviso  in  paragraph  626  pre- 
scribing a  countervailing  duty  on  "  the  products  of  crude  petroleum  "  does  not 
include  articles  not  composed  wholly  or  in  chief  value  of  crude  petroleum. 

Paraffin — Specific  Enumeration. — The  proviso  in  paragraph  626  prescribing 
a  countervailing  duty  on  petroleum  and  its  products  is  not  limited  in  its  appli- 
cation to  the  commodities  enumerated  in  that  paragraph,  but  extends  to  every 
product  of  petroleum  which  may  be  enumerated  in  the  act ;  and  the  enumeration 
of  "  paraffin  "  without  qualification  in  paragraph  633  does  not  have  the  effect 
of  removing  from  the  scope  of  the  proviso  paraffin  produced  from  petroleum. 
(Coxe,  circuit  judge,  dissents.)— U.  S.  v.  Downing  et  al.  (C.  C.  A.).  T.  D.  27025; 
T.  D.  2.5899  (C.  C.)  and  (G.  A.  5470)  T.  D.  24778  reversed;  T.  D.  26119  (C.  C.) 
reverse<l  and  (G.  A.  56.58)  T.  D.  25237  and  Ab.  1201  (T.  D.  25261)  affirmed. 

RiTT.E  IN  Applying  Countervailing  Duty. — Where  a  country  assesses  a 
specific  duty  upon  the  gross  weight  of  petroleum  and  the  products  of  petroleum 
exported  from  the  United  States  to  that  country,  the  proper  application  of  the 
provisions  of  paragraph  626  requires  that,  in  assessing  the  same  rate  of  duty 
upon  like  merchandise  coming  from  that  country  to  this,  it  also  be  assessed 
upon  the  gross  weight.— T.  D.  26602  (G.  A.  6105). 

Countervailins   Duty   Applicable   When   Rate   Changes   While   Petroleum 
Products  are  in  Government  Custody. 

Countervailing  Duty. — The  countervailing  duty  provided  in  paragraph  626, 
act  of  1897,  is  governed  by  the  duty  which  would  be  imposed  by  the  foreign 
country  on  the  day  the  Government's  custody  over  imported  merchandise  ceases 
and  the  importer  is  entitled  to  the  possession  of  the  same,  and  not  at  the  date 
of  the  arrival  of  the  goods  at  the  port  of  entry. 

Same. — A  cargo  of  benzine,  the  product  of  petroleum  originating  in  the  Dutch 
East  Indies,  arrived  at  the  port  of  Philadelphia  February  1.  1904,  and  the  entry 
was  not  liquidated  nor  a  permit  of  delivery  issued  until  April  6  of  the  same  year. 
Between  the.se  two  dates  the  Dutch  East  Indies  modified  its  tariff  law.  Held, 
that  the  countervailing  duty  provided  in  paragraph  626  was  that  equal  to  the 
rate  of  duty  imposed  by  the  Dutch  East  Indies  on  the  latter  date.— T.  D.  25860 
(G.  A.  5870). 


FREE   LIST.  1071 

Paraffin  Made  From  Petroleum. — The  countervailing  duty  on  petroleum 
and  the  products  of  petroleum,  authorized  by  the  proviso  of  paragraph  626, 
when  applicable,  supersedes  all  other  provisions  of  that  act  relating  to 
petroleum.  But  this  proviso  does  not  apply  to  paraffin  liquid  and  paraffin 
molle  when  not  composed  in  chief  value  of  petroleum. — T.  D.  249G7  (G.  A. 
5564). 

Paraffin — Countervailing  Duty. — The  Dutch  East  Indies  imposes  a  duty  of 
6  per  cent  ad  valorem  on  all  nonenumerated  articles.  Held,  that  paraffin  im- 
ported from  Java,  in  the  Dutch  East  Indies,  an  article  not  enumerated  in  that 
tariff,  is  chargeable  with  duty  at  that  rate  by  virtue  of  the  proviso  to  para- 
graph 626. 

The  similitude  clause  of  the  act  of  1897  does  not  apply  to  merchandise  which 
is  chargeable  with  duty  at  countervailing  rates.  Only  the  rate  of  duty  charged 
by  the  country  of  production  on  merchandise  imported  into  that  country  from 
the  United  States  can  be  charged  back.— T.  D.  24665  (G.  A.  5419). 

Paraffin  Liquid  and  Paraffin  Molle,  articles  made  in  part  from  Russian 
petroleum,  but  not  in  chief  value  thereof,  are  not  chargeable  with  the  counter- 
vailing duty,  equal  to  that  imposed  by  the  country  of  production  on  petroleum 
or  its  products.  Such  articles  being  commercially  known  as  paraffin  are  en- 
titled to  free  entry  under  paragraph  633.  Ropes  v.  U.  S.  (not  published)  and 
Schoellkopf  v.  U.  S.  (71  Fed.  Rep.,  694)  followed.— T.  D.  24,546  (G.  A.  5366). 

Petroleum  Tar,  a  by-product  of  crude  petroleum  resulting  from  the  manu- 
facture of  Pintsch  gas  from  crude  petroleum,  is  dutiable  as  a  product  of 
petroleum,  under  the  proviso  to  paragraph  626,  at  a  rate  equal  to  that  imposed 
by  the  coimtry  of  production  thereon. 

Petroleum  tar  is  a  product  of  petroleum  and  is  not  a  creosote  oil.    T.  D.  1900, 
T.  D.  928,  G.  A.  2788   (T.  D.  15394),  G.  A.  4130   (T.  D.  19253),  and  Warren 
Chemical  Co.  v.  U.  S.    (84  Fed.  Rep.,  638)    cited  and  followed.— T.   D.  24171 
(G.  A.  5264). 
American  Fisheries. 

A  Pearl. — The  opinion  of  witnesses,  familiar  with  pearls  from  long  expe- 
rience in  examining  and  handling  them,  that  a  certain  pearl  imported  from 
Mexico  originated  in  the  United  States,  this  opinion  beng  based  entirely  upon 
their  examination  of  the  pearl,  is  insufficient  to  establish  that  said  pearl  is  a 
product  of  American  fisheries. 

Queries.— Is  a  pearl  a  product  of  American  fisheries  within  the  meaning  of 
that  phrase  as  used  in  the  tariff  law?  Does  it  come  within  the  purview  of 
that  law  when  it  has  once  been  exported  to  some  other  country,  has  mingled 
with  the  commerce  of  that  country,  and  is  being  returned  to  the  United 
States?— T.  D.  29143  (G.  A.  6787). 

Fish  taken  at  the  Bay  of  Islands,  Newfoundland,  by  an  American  vessel, 
under  a  license  from  the  Canadian  Government,  with  the  assistance  of  men, 
boats,  and  gear  hired  for  the  purpose,  are  entitled  to  free  entry  under  para- 
graph 626  as  the  "product  of  an  American  fishery." — T.  D.  24738  (G.  A. 
5453). 

This  paragraph  will  not  be  construed  to  admit  free  "  all  fish  and  other  prod- 
ucts of  American  fisheries,"  in  view  of  the  specific  provisions  of  paragraphs 
258  to  261.— Lake  Ontario  Fish  Co.  v.  U.  S.  (C.  C),  99  Fed.  Rep.,  55L 

DECISIONS  UNDER  THE  ACT  OF  1894. 
Cod  Oil  is  free  and  not  dutiable  as  fish  oil.— T.  D.  1.5522   (G.  A.  2832). 
Liquid  Paraffin   From   Russia  is   dutiable  under  this   proviso  and   is   not 
exempt  as  paraffin.— T.  D.  17746  (G.  A.  3732). 


1072  DIGEST   OF   CUSTOMS   DECISIONS. 

Liquid  and  Soft  Paraffin  is  free  aud  is  not  dutiable  as  distilled  oil. — T.  D. 
17345  (G.  A.  3565). 

Crude  Petroleum  From  Peru  is  dutiable  under  paraf,'raph  568,  Peru  being 
a  country  wbicli  imposes  a  duty  on  petroleum,  and  is  not  free  as  crude  bitu- 
men, nor  as  crude  petroleum,  nor  as  assimilating  to  articles  provided  for  in 
these  two  paragraphs,  nor  as  a  nonenumerated  article. — T.  D.  17401  (G.  A. 
3592). 

American  Fishery,  When  a  Vessel  Constitutes  an. — The  Ocean  Trading 
Co.,  composed  of  citizens  of  the  United  States,  fitted  out  an  American  vessel 
registered  at  New  York  and  sailing  under  the  American  flag.  The  crew,  citi- 
zens of  the  United  States,  were  engaged  in  fishing  for  sea  turtles  in  tlie  waters 
of  Central  America  and  canning  them  on  board  the  vessel.  Held,  that  said 
vessel  constituted  an  American  fishery  and  the  merchandise  is  free. — T.  D. 
17257    (G.  A.  3519). 

Ve.ssel  cleared  for  Newfoundland,  entered  at  Fortune  Bay  and  paid  duties. 
Sailed  thence  to  Sound  Island,  etc.,  where  under  existing  laws  and  treaties 
American  vessels  have  no  right  to  tal^e  fish.  The  master  furnished  seines  and 
boats  and  engaged  local  fishermen  to  take  herring  at  a  certain  price  per  barrel. 
The  local  fishermen  were  no  part  of  the  crew  and  were  paid  for  the  fisli  in 
money  and  merchandise.  HcM,  that  the  fish  are  salted  herring,  dutiable  under 
paragraph  210,  and  are  not  the  product  of  American  fisheries. — T.  D.  16721 
(G.  A.  3809). 

Fish  caught  on  a  scow  in  foreign  waters  lield  not  to  be  the  product  of 
American  fisheries.— T.  D.  15679  (G.  A.  2860). 

Turtle  meat  from  turtles  caught  in  Central  American  waters  by  an  American 
crew  on  an  American  vessel,  owned  by  a  corporation  consisting  of  American 
citizens,  the  meat  being  canned  on  the  vessel,  is  free  as  products  of  American 
fisheries. — Downing  v.  U.  S.,  124  Fed.  Rep.,  107. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Betulinum  Oil  distilled  from  birch  tar  is  dutiable  as  a  distilled  oil  and  not 
free  as  tar.— T.  D.  12333  (G.  A.  1105). 

Oil  of  Birch  Tar,  obtained  by  the  redistillation  of  birch  tar,  a  black,  vola- 
tile substance  with  a  pungent  odor,  used  to  communicate  the  peculiar  fragrance 
in  the  preparation  of  Russia  leather,  is  a  distilled  oil  and  is  not  free  as  birch 
tar.— T.  D.  12715  (G.  A.  1364). 

Cod  Oil  for  tanners'  use  made  from  the  unhealthy  and  putrid  livers  and 
entrails  of  codfi.sh  and  allied  species  and  of  a  dark  brown  or  cherry  color  is 
dutiable  as  othep  fish  oil.— T.  D.  12378  (G.  A.  1150). 

Olive  Oil  Unfit  for  Salad  Purposes. — Olive  oil  fit  for  manufacturing  and 
mechanical  purposes,  imported  for  and  commonly  used  for  such  purposes  and 
rarely  u.sed  for  eating  or  salad  purposes,  and  then  by  a  small  class,  mainly 
Italians,  held  to  be  free.— T.  D.  13545  (G.  A.  1817). 

Olive  Oil  from  Messina  held  to  be  for  manufacturing  purposes  and  unfit  for 
eating.— T.  D.  11206  (G.  A.  565). 

Soft  Paraffin,  a  white,  inodorous,  tasteless,  semisolid  substance,  is  free. — 
T.  D.  11884  (G.  A.  875). 

Parafinum  Liq.  Ph.  G. — The  clear  oily  liquid  described  in  the  German 
Pharmacopoeia  as  "  Parafinum  Liq.  Ph.  G.,"  and  consisting  of  a  mixture  of  the 
higher  fiuid  members  of  the  paraffin  series  of  hydrocarbons,  is  free  and  not 
dutiable  as  [n-oducts  or  preparations  known  as  alkalies,  distilled  oils,  etc.  Re- 
versing the  circuit  court.  -Shoollkopf.  Hartford  &  Macl.agan  v.  U.  S.  (C,  C  A,), 
71  Fed.  Rep.,  694. 


FREE  LIST.  1073 

Petroleum  Residuum,  obtained  from  the  distillation  of  petroleum,  is  duti- 
able as  a  noneuuuierated  manufactured  article  and  not  under  paragraph  19 
(1890)  as  coal-tar  preparation,  paragraph  76  as  a  chemical  compound,  etc.,  nor 
free  under  paragraph  496  as  bitumen,  or  paragraph  651  as  a  crude  mineral. — 
T.  D.  15394  (G.  A.  2788). 

Dressed  Frogs — American  Caught. — Frogs  not  admitted  free,  it  not  being 
shown  that  they  are  the  product  of  American  fisheries. — T.  D.  11566  (G.  A.  741). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Mineral  Grease. — A  semisolid  material  of  mineral  origin  obtained  from 
petroleum  and  containing  no  admixture  of  fatty  oil,  either  animal  or  vegetable, 
held  dutiable  as  a  distilled  oil  or  an  unenumerated  manufactured  article  bear- 
ing a  similitude  to  distilled  oil  and  not  as  a  product  of  coal  tar  nor  as  mineral 
grease.— T.  D.  10651   (G.  A.  235). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

American  Fisheries. — Where  whales  are  caught  and  oil  is  manufactured  by 
the  crew  of  an  American  vessel  the  oil  is  not  the  product  of  "  foreign  fishing  " 
within  the  purview  of  the  revenue  laws  of  the  United  States,  though  it  has 
since  been  owned  and  brought  into  port  by  persons  in  the  foreign  service. — 
U.  S.  V.  Burdett  (2  Summ.,  336),  24  Fed.  Cas.,  1300. 

1913  562.  Oleo  stearin. 

1909  640.  Oleo  stearin. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Tallow. — The  commodity  under  consideration  was  assessed  for  duty  as 
tallow  iinder  paragraph  290,  and  is  claimed  to  be  free  under  paragraph  640 
as  oleo  stearin.  It  is  made  from  beef  fat  gathered  into  tallow,  wrapped  into 
a  cloth  and  pressed  under  a  hydraulic  press,  the  commodity  expressed  being 
oleo  oil  and  that  retained  being  stearin.  In  other  words,  the  oleo  stearin  is 
the  tallow  minus  the  oil.    It  is  used  by  tanners  to  rub  into  leather. 

The  protest  is  sustained.— Ab.  26311  (T.  D.  31813). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Oleo  Stearin  is  dutiable  as  a  nonenumerated  manufactured  article  and  is 
not  free  under  paragraph  645  as  tallow.— T.  D.  16534  (G.  A.  3252). 

1913        563.  Orange  and  lemon  peel,  not  preserved,  candied,  or  dried. 

1909        641.  Orange  and  lemon  peel,  not  preserved,  candied,  or  dried. 

1897        627.  Orange  and  lemon  peel,  not  preserved,  candied,  or  dried. 

570.  Orange  and  lemon  peel,  not  preserved,  candied,  or  otherwise  pre- 
pared. 

664.  Orange  and  lemon  peel,  not  preserved,  candied,  or  otherwise  pre- 
pared. 

751.  Orange  and  lemon  peel,  not  preserved,  candied,  or  otherwise  pre- 
pared. 

60690°— 18— VOL  1 68 


1894 
1890 
1883 


1074  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDEll  THE  ACT  OF  1897. 

Orange  and  Lemon  Peel  in  Urine.— In  construing  paragraphs  2G7  and  627, 
respectively  providing  for  orange  or  lemon  peel  "  preserved  "  and  for  the  same 
material  "  not  preserved,"  Held,  that  peel  in  brine,  the  brine  protecting  it  from 
decay  but  not  affecting  its  properties  or  quality,  is  not  "preserved"  and  is 
therefore  free  of  duty  under  the  latter  provision  as  "  not  preserved."— Causse 
Manufacturing  Co.  v.  U.  S.  (C.  C),  T.  D.  27513;  (G.  A.  6039)  T.  D.  26368 
reversed. 

Orange  Peel. — Orange  peel  which  becomes  dry  through  exposure  to  the 
atmosphere  is  not  dutiable  under  paragraph  267,  providing  for  "  orange  peel 
preserved,  candied,  or  dried,"  but  is  free  of  duty  under  jtaragraph  627.  G.  A. 
4161  followed.— T.  D.  22020  (G.  A.  4660). 

1913  564.  Orchil,  or  orchil  liquid. 

1909  642.  Orchil,  or  orchil  liquid. 

1897  628.  Orchil,  or  orchil  liquid. 

1894  571.  Orchil,  or  orchil  liquid. 

1890  665.  Orchil,  or  orchil  liquid. 

1883  550.  Orchil,  or  orchil   liquid. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Orchil.— G.  A.  7607  (T.  D.  34817)  followed  holding  orchil  liquid  entitled  to 
free  entry  under  paragraph  642,  tariff  act  of  1909,  or  paragraph  564,  tariff  act 
of  1913.— Ab.  37554. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Orchil.- A  liquid  or  semiliquid  dyostuff  known  as  orchil,  orchil  liquor,  and 
orchil  extract,  obtained  by  maceration  from  lichens  fermented  in  the  presence 
of  anmionia,  which  on  analysis  shows  traces  of  sulphur  in  combination  with 
coloring  matter,  the  sulphur  being  used  only  for  the  purpose  of  neutralizing 
the  excess  ammonia,  is  entitled  to  free  entry  under  paragraph  642.— T.  D. 
34817  (G.  A.  7607). 

Orchil  Extract.— Merchandise  invoiced  as  "orchil"  and  classified  as  a  color 
under  paragraph  56  was  held  dutiable  as  a  vegetable  extract  suitable  for  dye- 
ing (par.  22).— Ab.  28371  (T.  D.  32488). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Orchil  E.xtract. — Orchil  and  Persian-berry  extracts  are  not  "  drugs  "  within 
the  meaning  of  paragraph  20  but  are  dutiable  as  unenuraerated  manufactured 
articles  under  section  6. 

Orchil  extract  is  a  manufactured  article,  and  is  therefore  excluded  from  the 
provision  in  paragraph  628  for  "  orchil,  or  orchil  liquid." — Siegle  v.  U.  S. 
(C.  C),  T.  D.  29431  ;  Ab.  17248  (T.  D.  2S481)  affirmed. 

Orchil  obtained  from  vegetable  sources  is  free  of  duty  under  paragraph  628 
and  is  not  dutiable  under  either  paragraph  15  or  paragraph  58  as  a  color. 
T.  D.  10082,  G.  A.  5.535  (T.  D.  24905),  and  G.  A.  5732  (T.  D.  25438)  cited; 
G.  A.  6048  (T.  D.  26383)  distinguished.— T.  D.  26665  (G.  A.  6133). 

So-callod  orchil  extract,  a  sulphonated  coloring  matter  produced  from  orchil 
or  orchil  liquid,  which  consists  of  a  dark  green  substance  in  the  form  of  irregu- 


FREE   LIST.  1075 

lar  particles  with  a  metallic  luster,  is  not  free  of  duty  under  paragraph  628  as 
"  orchil  or  orchil  liquid,"  but  is  dutiable  under  paragraph  58  as  a  color. — T.  D. 
26383  (G.  A.  6048). 


1913 
1909 


565.  Ores  of  gold,  silver,   or   nickel,   and   nickel  matte;   ores  of  the 
platinum  metals ;  sweepings  of  gold  and  silver. 

629.  Ores  of  gold,  silver,     *     ♦     ♦     or  nickel,  and  nickel  matte;  sweep- 
gold  and  silver. 


jgg_         629.  Ores  of  gold,  silver,     ♦     *     *     or  nickel,  and  nickel  matte;  sweep- 
ings of  gold  and  silver, 

I894/      ^^^'  ^^^^  ^^  gold,  silver,  and  nickel,  and  nickel  matte. 
1      644.  Sweepings  of  silver  and  gold. 

667.  Ores  of  gold,  silver,  and  nickel,  and  nickel  matte:  Provided,  That 
ores  of  nickel,  and  nickel  matte,  containing  more  than  2  per  centum  of 
1890  <(  copper,  shall  pay  a  duty  of  one-half  of  1  cent  per  pound  on  the  copper 
contained  therein. 

729.  Sweepings  of  silver  and  gold. 

1191.  Nickel,   in  ore,   matte,   or  other   crude   form   not   ready   for   con- 
sumption in  the  arts,  15  cents  per  pound  on  the  nickel  contained  therein. 
752.  Ores  of  gold  and  silver. 
798.  Sweepings  of  silver  and  gold. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Silver  Sweepings.— The  merchandise  is  sweepings  of  silver  contained  in 
sawdust,  and  it  is  imported  so  that  the  silver  content  may  be  reclaimed.  It 
falls  clearly  within  paragraph  643,  providing  free  entry  for  "  sweepings  of  gold 
and  silver."— U.  S.  v.  Henderson  (Ct.  Cust.  Appls.),  T.  D.  34097;  (G.  A.  Ab. 
32848)  T.  D.  33591  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Silver  Ore — Certain  Slag  or  Smelter  Waste. — Slag  or  smelter  waste  con- 
taining 443.55  ounces  of  silver  and  0.371  of  an  ounce  of  gold  held  free  as  silver 
ore  and  not  dutiable  as  waste.— T.  D.  12529  (G.  A.  1213). 

566.  Paper  stock,  crude,  of  every  description,  including  all  grasses, 

fibers,  rags,  waste,  including  jute,  hemp,  and  flax  waste,  shavings,  clip- 

1913    pings,  old  paper,  rope  ends,  waste  rope,  and  waste  bagging,  and  all  other 

waste  not  specially  provided  for  in  this  section,  including  old  gunny  cloth 

and  old  gunny  bags,  used  chiefly  for  paper  making. 

644.  Paper  stock,   crude,  of  every   description,   including   all   grasses. 

fibers,  rags    (other   than  wool),  waste,   including  jute  waste,  shavings, 

1909    clippings,  old  paper,  rope  ends,  waste  rope,  and  waste  bagging,  and  all 

other  waste  not  specially  provided  for  in  this  section,  including  old  gunny 

cloth  and  old  gunny  bags,  used  chiefly  for  paper  making. 

632.  Paper  stock,  crude,  of  every  description,  including  all  grasses, 
fibers,  rags  (other  than  wool),  waste,  including  jute  waste,  shavings, 
clippings,  old  paper,  rope  ends,  waste  rope,  and  Avaste  bagging,  including 
old  gimny  cloth  and  old  gunny  bags,  fit  only  to  be  converted  into  paper. 

577.  Paper  stock,  crude,  of  every  description,  including  all  grasses, 
fibers,  rags,  waste,  shavings,  clippings,  old  paper,  rope  ends,  waste  rope, 
waste  bagging,  old  or  refuse  gunny  bags  or  gunny  cloth,  and  poplar  or 
other  woods,  fit  only  to  be  converted  into  paper. 

670.  Paper  stock,  crude,  of  every  description,  including  all  grasses, 
fibers,  rags  (other  than  wool),  waste,  shavings,  clippings,  old  paper,  rope 
ends,  waste  rope,  waste  bagging,  old  or  refuse  gunny  bags  or  gunny  cloth, 
and  poplar  or  other  woods,  fit  only  to  be  converted  into  paper. 


1897 


1894 


1890 


1076  DIGEST   OF   CUSTOMS  DECISIONS. 

091.  Esparto  or  Spanish  grass,  and  otiior  {grasses,  and  pulp  of,  for  the 
iiiaiiufarture  of  paper. 

l')4.   I'apcr   stork.   cnKlc,    of   every    tleseription,    ineludins   all    grasses, 

1883     tillers.  ra.t;s  of  all  kinds  other  than  wool,  waste,  shavings,  clippings,  old 

paper,   rope  ends,   waste  rope,   waste  liaggiiig,  gunny   hags,  gunny  cloth, 

old  or  refuse,  to  he  used   in  making  and  lit  oidy   to  he  converted  into 

paiier,  and  unlit  for  any  other  inanufaeture,     *     *     *_ 

DECISIONS  UNDER  THE  ACT  OF  1009. 

Mill  Sweepings,  the  wool  contents  heing  a  negligihle  cpiantity,  entitled  to  ad- 
uiission  free  of  duty  as  paper  stock. — Dept.  Order  (T.  D.  33009). 

I'lax  Waste. 

Two  Classks  of  Flax  Waste. — Congress  has  divided  all  the  articles  men- 
tioned in  paragraph  G44  into  two  classes,  (1)  those  that  are  used  chiefly  for 
paper  making,  and  (2)  those  used  chiefly  for  other  purposes.  The  onus  is  on 
the  importer  to  prove  that  the  sample  of  the  goods  falls  under  the  first  class. 

All  Flax  Wastk  Not  Fkkk. — The  statement  that  the  largest  percentage  of 
tonnage  of  flax  waste  that  is  imported  goes  undouhtedly  to  paper  makers,  even 
if  true,  would  not  justify  the  admission  of  all  flax  waste  to  the  free  list  with- 
out proof  that  the  particular  sample  covered  hy  the  protest  is  chiefly  used  for 
l)aper  making  under  paragraph  G44.— T.  D.  33290  (G.  A.  74.50). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Old  Baggin;;. — Fragments  of  heavy  bagging,  cut  off  bales  ot  wool,  and 
pieces  of  burlap  bagging,  such  as  are  ordinarily  used  for  bagging  potatoes, 
wool,  etc.,  fit  only  to  be  converted  into  paper  stock.  Held  to  he  free  of  duty 
under  paragraph  632,  and  not  dutiable  under  paragraph  463  as  waste  not 
specially  provided  for.  Train,  Smith  &  Co.,  G.  A.  4400  (T.  D.  20960).  aflirmed 
in  113  Fed.  Rep.,  1020  (51  C.  C.  A.,  623),  distinguished.— T.  D.  24664  (G.  A. 
5418). 

Waste  Bagging. — The  importation  consisted  of  small  pieces  of  gmmy  bag- 
ging packed  in  bales,  and  appropriate  samples  of  the  merchandise  were  ex- 
hibited. The  proper  cla.ssification  of  these  goods  could  be  a.scertained  without 
expert  knowledge  on  an  inspection  of  tliem ;  and  the  collector's  classification 
should  not  be  taken  as  conclusive.  The  goods  were  rags  and  as  such  entitled 
to  free  entry  under  the  tariff  act  of  1897.  Krusi  v.  U.  S.  (1  Ct.  Cust.  Appls., 
168;  T.  D.  31213)  ;  Knauth  v.  U.  S.  (ibid.,  178;  T.  D.  31216)  ;  Train-Smith  Co. 
V.  U.  S.  (140  Fed.  Rep.,  113).— Shallus  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D. 
32205;   (G.  A.  Ah.  24670)  T.  D.  312,36  rever.sed. 

Cotton  Clippings. — Clippings,  taken  from  the  seams  of  knit  cotton  gar- 
ments, the  surplus  cloth  being  cut  off  in  the  process  of  maiuifacture,  are  not 
dutiable  as  waste  not  specially  provided  for  under  paragraph  463  at  10  per 
cent  ad  valorem,  but  are  free  of  duty  either  under  paragraph  537  as  "  cotton 
waste,"  or  under  paragraph  632  as  paper  stock. 

Where  it  is  evident  that  goods  are  free  of  duty  under  one  or  another  para- 
graph of  the  free  list,  it  is  unnecessary  to  determine  which  paragraph  is  more 
properly  applicable.— T.  D.  25433  (G.  A.  5730).  • 

Flax  Card  Waste  varies  in  grades,  quality,  and  price,  according  to  the 
length  of  the  fiber,  freedom  from  shives,  and  the  uses  to  which  it  can  profitably 
be  put  either  for  manufacturing  paper  or  other  products  made  of  flax. 

Where  particular  grades  or  similar  flax  card  waste  are  shown  by  the  pre- 
ponderance of  evidence  to  be  chiefly  used  for  paper  making  they  are  subject  to 
classification  under  paragraph  644  as  free  of  duty. 


J'REE  LTST.  1077 

If  such  grades  are  sold  to  paper  makers  they  may  be  assumed  prima  facie 
to  liave  been  used  by  them  for  the  manufacture  of  paper,  and  if  sokl  to  spin- 
ners or  other  flax  manufacturers,  may  be  found  in  like  manner  to  have  been 
used  for  other  purposes  than  makinj;:  paper. — T.  D.  31400  (G.  A.  718G). 

A  species  of  flax  waste,  exported  from  France  and  Belgium,  and  there  known 
as  "  cordalettes,"  valued  at  about  $30  per  ton,  being  a  clieap  article  of  waste 
called  spinners'  waste,  held  not  dutiable  as  tow  of  flax  within  the  meaning  of 
jiaragraph  326,  or  as  waste  not  specially  provided  for  under  paragraph  463,  but 
tree  of  duty  under  paragraph  632  as  waste  fit  only  to  be  converted  into  paper. — 
T.  D.  25358  (G.  A.  5700). 

Mill  Sweepings — Wool. — Held,  that  certain  mill  sweepings,  valued  at  2.4 
cents  per  pound,  fit  only  for  use  as  paper  stock,  and  containing  not  more  than  1 
per  cent  of  wool  which  can  not  be  separated,  and  which  even  if  separated  would 
not  be  of  commercial  value,  are  not  dutiable  under  the  provision  in  paragraph 
362  for  "  wastes  composed  in  part  of  wool,'  but  are  free  of  duty  under  para- 
graph 632,  relating  to  "  paper  stock,  including  all  waste,  fit  only  to  be  converted 
into  paper."— In  re  Downing  (C.  C),  T.  D.  26519;  Ah.  2026  (T.  D.  25435) 
reversed. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Pulp. — So-called  paper  stock  consisting  of  lumps  of  dry  pulp  made  from 
wood  or  other  fibrous  material  is  not  free  as  crude  paper  stock. — T.  D.  16084 
(G.  A.  3048). 

Flax  Card  Waste,  composed  of  short  fine  fibers  with  small  bits  of  woody 
fiber,  the  product  of  the  operations  of  hackling,  scutching,  or  carding  flax,  a 
nuinufacturers'  waste  known  as  paper  stock,  is  free  as  such,  though  small  por- 
tions of  such  paper  stock  may  be  used  for  other  purposes. — T.  D.  14048  (G.  A. 
2099). 

Jute  Waste,  consisting  of  refuse  yarns,  thrown  off  in  the  manufacture  of 
jute  articles  and  fit  for  other  uses  than  in  the  manufacture  of  paper  stock,  is 
not  free.— T.  D.  13217  (G.  A.  1638). 


1913 


1909 


567.  Printing  paper  (other  than  paper  commercially  known  as  hand- 
made or  machine  handmade  paper,  japan  paper,  and  imitation  japan 
paper  by  whatever  name  known),  unsized,  sized,  or  glued,  suitable  for 
the  printing  of  books  and  newspapers,  but  not  for  covers  or  bindings,  not 
specially  provided  for  in  this  section,  valued  at  not  above  2i  cents  per 
pound,  decalconiania  paper  not  printed. 

409.  Printing  paper  (other  than  paper  commercially  known  as  hand- 
made or  machine  handmade  paper,  japan  paper,  and  imitation  japan 
paper  by  whatever  name  known),  unsized,  sized,  or  glued,  suitable  for 
the  printing  of  books  and  newspapers,  but  not  for  covers  or  bindings,  not 
specially  provided  for  in  this  section,  valued  at  not  above  2i  cents  per 
pound,  three-sixteenths  of  1  cent  per  pound  ;  valued  above  2^  cents  and 
not  above  24  cents  per  pound,  three-tenths  of  1  cent  per  pound ;  *  *  * 
Provided,  however.  That  if  any  country,  dependency,  province,  or  other 
subdivision  of  government  shall  forbid  or  restrict  in  any  way  the  expor- 
tation of  (whether  by  law,  order,  regulation,  contractual  relation,  or 
otherwise,  directly  or  indirectly)  or  impose  any  export  duty,  export 
license  fee,  or  other  export  charge  of  any  kind  whatsoever  (whether  in 
the  form  of  additional  charge  or  license  fee  or  otherwi.se)  upon  printing 
paper,  wood  pulp,  or  wood  for  use  in  the  manufacture  of  wood  pulp, 
there  shall  be  imposed  upon  printing  paper  when  imported  either  directly 
or  indirectly  from  such  country,  dependency,  province,  or  other  sub- 
division of  government,  an  additional  duty  of  one-tenth  of  1  cent  per 
pound  when  valued  at  3  cents  per  pound,  or  less,  and  in  addition  thereto 
the  amount  of  such  export  duty  or  other  export  charge  imposed  by  such 
country,  dependency,  province,  or  other  subdivision  of  government,  upon 
printing  paper,  wood  pulp,  or  wood  for  use  in  the  manufacture  of  wood 
pulp. 


1078  DIGEST  OF   CUSTOMS   DECISIONS. 

396.  Printing'  i)aiK'i*.  unsized,  sized,  or  joined,  suitnhle  for  books  and 
newspapers,  valued  at  not  al)ove  2  cents  i)er  pound,  three-tenths  of  1 
cent  per  pound;  valued  above  2  cents  and  not  above  2i  cents  per  pound, 
four-tenths  of  1  cent  per  pound;  ♦  *  *  Provided.  That  if  any  coun- 
try or  dependency  shall  impose  an  export  duty  upon  pulp  wood  exported 
to  the  United  States  there  sliall  he  imposed  upon  printinj;  j)aper  when 
imported  from  such  country  or  dependency  an  additional  duty  of  one- 
tenth  of  1  cent  per  pound  for  each  dollar  of  export  duty  i)er  cord  so 
imposed  and  proportionately  for  fractions  of  a  dollar  of  such  export 
duty. 

.WG.  Printing  paper,  imsized,  sized,  or  glned,  suitable  only  for  books 
and  newspapers,  15  per  centum  ad  valorem. 

1417.  Printing  paper,  unsized,  suitable  only  for  books  and  newspapers, 
15  per  centum  ad  valorem. 
418.  Printing  paper,  sized  or  glued,  suitable  only  for  books  and  news- 
papers, 20  per  centum  ad  valorem. 

f      3S6.  Paper,   sized  or  glued,   suitable  only   for  printing  paper,  20  per 
centum  ad  valorem. 

387.  Printing  paper,  \insized,  used  for  books  and  newspapers  exclu- 
sively, 15  per  centum  ad  valorem. 


1C97 


1894 


1883 


DECISIONS  UNDER  THE  ACT  OF  1909. 

Surface-Coated  Paper. — By  the  deliberate  change  made  and  appearing  in 
paragraph  411,  making  it  read  "  paper  with  coated  surface  or  surfaces,  not 
specially  provided  for,"  It  can  not  be  doubted  a  change  of  meaning  was  in- 
tended ;  and  papers  like  the  importation  that  in  fact  have  a  coated  surface  or 
surfaces  are  dutiable  under  that  paragraph.  Kupfer  v.  U.  S.  (2  Ct.  Cust. 
Appls.,  — ;  T.  D.  32041)  distinguished. — American  Express  Co.  et  al.  v.  U.  S. 
(Ct.  Cust.  Appls.),  T.  D.  32207;  (G.  A.  Ab.  2G052)  T.  D.  31757  affirmed. 

The  merchandise  is  a  species  of  paper  used  in  the  printing  of  decalcomanias. 
It  is  invoiced  as  "single  transfer  paper,"  or  as  "duplex  litho  transfer  paper." 
The  paper  termed  "  single "  is  a  one-thickness  paper  the  surface  of  which  is 
coated  with  a  preparation  of  gum,  and  the  "  duplex  "  is  made  of  two  layers 
united,  the  lower  being  plain  and  the  upper  coated  with  a  gummy  substance. 
This  paper  when  lithographically  printed  is  used  to  transfer  such  lithographic 
impre.ssions  to  pottery  ware,  etc. 

The  record  in  the  cases  includes  no  proof  that  the  paper  is  not  in  fact 
"  coated,"  and  the  classification  of  the  merchandise  is  controlled  by  the  descrip- 
tive terms  of  the  clause  of  paragraph  411.— Ab.  260.52 ;  affirnuMl  by  T.  D.  32207 
(Ct.  Cust.  Appls.),  supra. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Duplex  Paper. — The  provision  in  paragraph  402  for  paper  not  specially  pro- 
vided for  applies  as  well  to  paper  made  from  several  layers  or  sheets  joined  or 
pasted  together  as  to  paper  made  of  one  thickness  from  the  pulp;  and  duplex 
transfer  paper  made  of  two  sheets  of  paper  pasted  together,  one  coated  with  a 
gummy  substance  and  one  uncoated,  is  dutiable  at  25  per  cent  ad  valorem  under 
paragraph  402,  as  "paper,"  rather  than  at  35  per  cent  under  paragr.iph  407,  as 
"manufactures"  of  paper.  Drakenfeld  v.  U.  S.  (T.  D.  29520)  followed.— 
T.  D.  29662  (G.  A.  6890). 

So-called  duplex  lithographic  transfer  paper,  produced  by  pasting  together 
two  sheets  of  paper,  one  coated  with  a  gummy  substance  and  the  other  uncoated, 
is  dutiable  as  "  paper  "  under  paragraph  402,  rather  than  as  "  manufactures  " 
of  paper  under  paragraph  408.  Drakenfeld  v.  U.  S.  (C.  C.  A.),  T.  D.  29550; 
T.  D.  29035  (C.  C.)  and  Ab.  1.5964  reversed. 


FREE   LIST.  1079 


1913  568.  Parchment  and  vellum. 

1909  646.  Parchment  and  vellum. 

1897  634.  Parchment  and  vellum. 

1894  579.  Parchment  and  vellum. 

1890  672.  Parchment  and  vellum. 


1883^ 


755.  Parchment. 
813.  Vellum. 


DECISIONS  UNDER  THE  ACT  OF  1897. 


Parchment — Legal  Forms. — Legal  forms  printed  or  executed  on  parchment 
or  vellum  were  classified  as  printed  matter  under  paragraph  403.  The  im- 
porters contended  that  they  should  have  been  classified  free  of  duty  either  as 
parchment  or  vellum  (paragraph  634)  or  as  manuscripts  (paragraph  609). 
Protest  sustained  in  part,  the  board  holding  the  printed  forms  to  have  been 
properly  classified,  but  those  which  were  handwritten  to  be  free  as  parch- 
ment.—Ab.  21458. 

Vellum  and  Parchment. — The  provision  in  paragraph  634  exempting  from 
duty  "  parchment  and  vellum,"  is  not  limited  to  such  as  is  to  be  used  for  manu- 
scripts and  similar  purposes,  but  includes  the  qualities  used  for  various  other 
purposes,  as  for  binding  books,  covering  bottle  stoppers,  etc.  In  re  Sury,  G.  A. 
1166  (T.  D.  12428),  followed;  In  re  Wyman,  G.  A.  3416  (T.  D.  169S8),  dis- 
tinguished.—T.  D.  24303  (G.  A.  5303). 

1913  569.  Paris  green  and  London  purple. 

1909  57.  Paris  green,  and  London  purple,  15  per  centum  ad  valorem. 

1897  59.  Paris  green  and  London  purple,  15  per  centum  ad  valorem. 

1894  592.  Paris  green  and  London  purple,  12^  per  centum  ad  valorem. 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

570.  Pearl,   mother  of,  and  shells,  not  sawed,  cut,   flaked,  polished, 
1913    or   otherwise   manufactured,    or    advanced    in    value   from    the    natural 
state. 


1909 
1897 


647.  Pearl,  mother  of,  and  shells,  not  sawed,  cut,  polished,  or  other- 
wise manufactured,  or  advanced  in  value  fi'om  the  natural  state. 

635.  Pearl,   mother  of,  and  shells,   not  sawed,  cut,  polished  or  other- 
wise manufactured,  or  advanced  in  value  from  the  natural  state. 

^„-.  f      580.  Pearl,  mother  of,  not  sawed  or  cut,  or  otherwise  manufactured. 
\     613.  Shells  of  all  kinds,  not  cut,  ground,  or  otherwise  manufactured. 

1673.  Pearl,  mother  of,  not  sawed,  cut,  polished,  or  otherwise  manufac- 
tured. 
701.  Shells  of  all  kinds,  not  cut,  ground,  or  otherwise  manufactured. 

1756.  Pearl,  mother  of. 
780.  Shells  of  every  description,  not  manufactured. 
809.  Tortoise  and  other  shells,  unmanufactured. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Shells,  Pierced,  Unmanufactured. — Small  shells,  each  crudely  pierced  with 
a  single  hole  for  stringing  purposes,  polished  by  the  action  of  an  acid  bath  in 
the  process  of  cleansing  and  not  by  abrasion,  are  free  of  duty  under  paragraph 
635,  and  not  dutiable  at  the  rate  of  35  per  cent  ad  valorem  under  paragraph 
450.     Schoenemann  v.  U.  S.  (119  Fed.  Rep.,  584)  followed.— T.  D.  26585. 


1080  DIGEST   OF   CUSTOMS   DECISIONS. 

Shells  in  Their  Natural  State. — Shells  that  are  in  their  natural  state,  ex- 
cept so  far  as  they  may  have  been  advanced  in  value  or  condition  by  being 
cleansetl  from  offensive  and  extraneous  matter  by  chemical  baths,  are  free 
of  duty  under  the  provision  in  paragraph  G35  for  "  shells  not  manufactured, 
or  advanced  in  value  from  the  natural  state  " ;  but  shells  that,  in  addition  to 
the  cleansing  processes,  have  also  been  polished  or  ground  are  dutiable  as 
**  shells  manufactured,"  under  the  provision  in  paragraph  450  for  "  shells  en- 
graved, cut,  ornamented,  or  otherwise  manufactured."  Schoenemann  v.  U.  S. 
(119  Fed.  Rep.,  584)  followed;  In  re  Schoenemann,  G.  A.  4294  (T.  D.  20210) 
reversed.— T.  D.  24720   (G.  A.  5442). 

Starfish  Shells  or  Skeletons. — The  shells  or  skeletons  of  starfish  are  held 
to  be  free  of  duty  under  paragraph  635  as  "shells."  In  re  Boden  (G.  A. 
5229)  distinguished.— T.  D.  24104   (G.  A.  5246). 

571.  Personal    effects,    not    merchandise,    of   citizens   of   the   United 
States  dying  in  foreign  countries. 

648.  Personal    effects,    not    merchandise,    of    citizens    of    the    United 
States  dying  in  foreign  countries. 


1909 


636.  Personal    effects,    not    merchandise,    of    citizens    of    the    United 
^^^"^    States  dying  in  foreign  countries. 

583.  Personal  and  household  effects,  not  merchandise,  of  citizens  of 
^^^      the  United  States  dying  in  foreign  countries. 

675.  Personal   and  household  effects,   not  merchandise,  of  citizens  of 
the  United  States  dying  in  foreign  countries. 

757.  Personal   and  household  effects,  not  merchandise,  of  citizens  of 
the  United  States  dying  abroad. 


1890 
1883 


DECISIONS  UNDER  THE  ACT  OF  1909. 
Citizenship. 

Political  Status  of  Markied  Women. — The  political  status  of  a  married 
woman  follows  that  of  her  husband.  Therefore,  a  foreign-born  woman  marry- 
ing a  naturalized  American  or  a  foreigner  who  thereafter  becomes  naturalized 
becomes  herself  an  American  citizen. 

Expatriation. — A  foreign  woman  married  to  an  American  and  residing 
abroad  for  more  than  one  year  after  his  death  loses  her  American  citizenship 
unless  within  that  period  she  registers  before  a  United  States  consul,  in  com- 
pliance with  section  4  of  "An  act  in  reference  to  the  expatriation,"  etc.  (34 
U.  S.  Stat.  L.,  1228).— T.  D.  32713  (G.  A.  7381). 

Status  of  an  American  Woman  Married  to  a  Foreigner. — An  American 
woman  who  marries  a  foreigner  takes  the  nationality  of  her  husband.  Conflict 
of  decisions  settled  by  the  act  of  March  2,  1907  (34  Stat.  L.,  1228). 

Redintegrated  American  Citizen. — An  American  citizen  who  by  marriage 
with  a  foreigner  became  a  foreign  subject  becomes  a  redintegrated  American 
citizen  upon  the  death  of  her  husband  and  her  return  to  and  residence  in  the 
United  States,  and  the  personal  effects  of  such  a  citizen  dying  in  a  foreign 
country  are  entitled  to  free  entry  under  paragraph  648. — T.  D.  31003  (G.  A. 
7113). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Personal  Effects  Includes  All  Chatties  Personal. — The  term  "  personal 
effects"  in  a  statute,  when  not  qualified  or  limited  in  signification  by  any  asso- 
ciated words  or  clauses,  means  property  or  worldly  substance  of  a  personal 
character.    As  used  in  paragraph  636,  the  words  are  broad  enough  in  scope  to 


FREE   LIST.  .  1081 

include  all  articles  of  personalty,  "  not  merchandise,"  i.  e.,  not  imported  as 
objects  of  trade  and  commerce,  and  would  embrace  household  effects.  The 
Alpena  (7  Fed.  Rep.,  361  at  362)  ;  Arthur  v.  Morgan  (112  U.  S.,  495)  ;  U.  S.  v. 
One  Sorrel  Horse  (22  Vt,  655;  27  Fed.  Gas.,  315  at  316),  and  other  cases,  cited 
and  followed  or  approved. 

The  household  effects  of  a  United  States  citizen,  residing  and  dying  in  a 
foreign  country,  when  imported  for  use  in  the  family  of  the  decedent's  son  and 
not  intended  for  sale,  are  entitled  to  free  entry  as  "  personal  effects,  not  mer- 
chandise, of  citizens  of  the  United  States  dying  in  foreign  countries,"  under 
said  paragraph  636 ;  and  the  collector  erred  in  assessing  the  articles  for  duty  at 
the  rates  which  would  have  been  applicable  to  them  if  imported  in  the  usual 
course  of  trade.— T.  D.  22622  (G.  A.  4813). 

1913        5'72.  Pewter   and  britannia   metal,  old,   and  fit  only  to  be  remanu- 
factured. 

1909  649.  Pewter  and  britannia  metal,  old,  and  fit  only  to  be  remanufactured. 

1897  637.  Pewter  and  britannia  metal,  old,  and  fit  only  to  be  remanufactured. 

1894  584.'  Pewter  and  britannia  metal,  old,  and  fit  only  to  be  remanufactured. 

1890  676.  Pewter  and  britannia  metal,  old,  and  fit  only  to  be  remanufactured 

1883  758.  Pewter  and  britannia  metal,  old,  and  fit  only  to  be  remanufactured. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Pewter,  Old. — Paragraph  637,  free  list,  relating  to  "  pewter  and  britannia 
metal,  old,  and  fit  only  to  be  remanufactured,"  includes  clippings  or  turnings 
of  pewter  produced  in  the  manufacture  of  machine  bearings.  Schlesinger  v. 
Beard  (120  U.  S.,  264)  followed.— T.  D.  28987  (G.  A.  6760). 

573.  Philosophical  and  scientific  apparatus,  utensils,  instruments,  and 
preparations,  including  bottles  and  boxes  containing  the  same,  specially 
imported  in  good  faith  for  the  use  and  by  order  of  any  society  or  insti- 
tution incorporated  or  established  solely  for  religious,  philosophical, 
educational,  scientific,  or  literary  purposes,  or  for  the  encouragement 
of  the  fine  arts,  or  for  the  use  and  by  order  of  any  college,  academy, 
school,  or  seminary  of  learning  in  the  United  States,  or  any  State  or 
public  library,  and  not  for  sale,  and  articles  solely  for  experimental 
purposes,  when  imported  by  any  society  or  institution  of  the  character 
herein  described,  subject  to  such  regulations  as  the  Secretary  of  the 
Treasury  shall  prescribe. 

650.  Philosophical  and  scientific  apparatus,  utensils,  instruments,  and 
preparations,  including  bottles  and  boxes  containing  the  same,  specially 
imported  in  good  faith  for  the  use  and  by  order  of  any  society  or  insti- 
tution incorporated  or  established  solely  for  religious,  philosophical, 
1909  educational,  scientific,  or  literary  purposes,  or  for  the  encouragement 
of  the  fine  arts,  or  for  the  use  and  by  order  of  any  college,  academy, 
school,  or  seminary  of  learning  in  the  United  States,  or  any  State  or 
public  library,  and  not  for  sale,  subject  to  such  regulations  as  tlie  Sec- 
retary of  the  Treasury  shall  prescribe. 

638.  Philosophical  and  scientific  apparatus,  utensils,  instruments,  and 
preparations,  including  bottles  and  boxes  containing  the  same,  specially 
imported  in  good  faith  for  the  use  and  by  order  of  any  society  or  insti- 
tution incorporated  or  established  solely  for  religious,  philosophical, 
1897  educational,  scientific,  or  literary  purposes,  or  for  the  encouragement 
of  the  fine  arts,  or  for  the  use  and  by  order  of  any  college,  academy, 
school,  or  seminary  of  learning  in  the  United  States,  or  any  State  or 
public  library,  and  not  for  sale,  subject  to  such  regulations  as  the  Sec- 
retary of  the  Treasury  shall  prescribe. 


1890 


1883 


1082  .  DIGEST  OF   CUSTOMS  DECISIONS. 

nSS.  Pliilosophieal  and  scientific  apparatus,  utensils,  instruments,  and 
preparations,  including  bottles  and  boxes  containinji  the  same;  statuary, 
casts  of  marble,  bronze,  alabaster,  or  plaster  of  Paris ;  paintinjxs.  draw- 
1894  ings,  and  etchings,  specially  imported  in  good  faith  for  the  use  of  any 
society  or  institution  incorporated  or  established  for  religious,  j)hilo- 
sophical,  educational,  scientific,  or  literary  purposes,  or  for  encourage- 
ment of  the  fine  arts,  and  not  intended  for  sale. 

G77.  Philosophical  and  scientific  apparatus,  instruments,  and  prepara- 
tions; statuary,  casts  of  marble,  bronze,  alabaster,  or  plaster  of  Paris; 
paintings,  drawings,  and  etchings,  sjiecially  imported  in  good  faith  for 
the  use  of  any  society  or  institution  incorporated  or  established  for 
religious,  philosophical,  educational,  scientific,  or  literary  purposes,  or 
for  encouragement  of  the  fine  arts,  and  not  intended  for  sale. 

7.59.  Philo.sophical  and  scientific  apparatus,  instruments,  and  prepara- 
tions;  statuary,  casts  of  marble,  bronze,  alabaster,  or  plaster  of  Paris; 
paintings,  drawings,  and  etchings,  specially  imported  in  good  faith  for 
the  use  of  any  society  or  institution  incorporated  or  established  for 
religious,  philosophical,  educational,  scientific,  or  literary  purposes,  or 
encouragement  of  the  fine  arts,  and  not  intended  for  sale. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Regulations. — For  regulations  governing  the  free  entry  of  articles  for  in- 
stitutions. T.  D.  349S0  and  T.  D.  35310. 

Free  Entry  of  Articles  for  Institutions. — Purchasing  agent  may  sign  affi- 
davit and  certificate  of  delivery  as  executive  officer  of  institution  under  articles 
709  and  710,  Customs  Regulations,  1908.— Dept.  Order  (T.  D.  33009). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Affidavit  on  Entry. — The  affidavit  required  by  article  709,  Customs  Uegul;i- 
tions  of  1908,  upon  entry  of  articles  imported  for  colleges  and  other  institutions, 
under  paragraphs  519  and  650,  must  be  filed  at  time  of  entry,  if  importation  is 
made  through  dealer,  but  if  importation  is  made  directly  by  institution  it  m.iy 
be  filed  at  any  time  prior  to  liquidation. — Dept.  Order  (T.  D.  30525). 

New  York  Post  Graduate  Medical  School  and  Ho.spital. — This  institution 
was  established  for  the  sole  purpo.se  of  providing  a  postgraduate  course  in 
nied'cine  and  surgery  for  practicing  physicians.  The  hospital  was  established 
as  an  adjunct  to  the  school,  no  cases  being  received  for  treatment  except  for 
purposes  of  instruction.     The  institution  is  an  educational  one. 

It  being  an  educational  institution,  scientific  instruments  imported  for  use  in 
the  New  York  Post  Graduate  Medical  School  and  Hospital  were  entitled  to  free 
entry  under  paragrai)h  050.— U.  S.  v.  Rheinboldt  (Ct.  Cust.  Appls.),  T.  D. 
35325;  (G.  A.  Ab.  33427)  T.  D.  3.3700  affirmed. 

Iron  Cylinder  Containing  Liquid  Sulphurous  Acid. — The  evidence  shows 
beyond  question  that  the  tank  and  contents  were  ordered  by  the  purchasing 
agent  of  the  University  of  Kansas.  Whether  the  tank,  though  a  usual  covering, 
would  be  free  of  duty  as  such  under  paragraph  151.  query.  But  paragraph  0.50 
of  the  act  applies.  In  the  broader  terms  employe<l  in  jiaragraph  G50,  relative 
to  apiiaratus  for  the  use  of  institutions  of  learning,  there  appears  to  be  a 
purpose  to  encourage  institutions  of  the  kind,  and  the  paragraph  must  receive 
a  reasonably  liberal  interpretation.  The  cylinder  here  was  indispensable  in 
keeping  its  contents  in  the  safe  and  proper  w-ay  to  make  these  contents  available 
for  scientific  instruction;  it  must  be  deemed  scientific  apparatus,  and  as  such 
free  of  duty.— U.  S.  v.  Wyman  &  Co.  (Ct.  Cust,  AppLs.),  T.  D.  32200;  (G.  A. 
Ab.  26392)  T.  D.  31832  affirmed. 


FREE   LIST.  1083 

Chemical  Glassware — Regulations. — It  is  claimed  that  the  affidavit  cover- 
ing this  shipment  was,  through  clerical  error,  filed  with  another  entry.  This 
was  held  not  to  be  a  compliance  with  the  Treasury  regulations.  A  clerical 
error  was  not  manifest.  Thomsen  v.  U.  S.  (5  Ct.  Gust.  Appls.,  69;  T.  D.  34100) 
and  G.  A.  7GG7  (T.  D.  3508-5)  cited.— Ab.  38726. 

"  Millionaire  "  Calculating  Machines,  classified  under  paragraph  199,  were 
claimed  to  be  free  of  duty  as  scientific  apparatus  (par.  650).  Protests  sustained 
as  to  machines  imported  for  the  Agricultural  College  of  Cornell  University  and 
Mount  Wilson  Solar  Observatory.  G.  A.  5.532  (T.  D.  24902)  followed.— Ab. 
32410  (T.  D.  33433). 

Office  Supplies. — Lead  pencils,  pens,  and  other  articles  in  the  nature  of 
office  supplies  were  claimed  to  be  free  of  duty  under  paragraph  650,  providing 
for  philosophical  and  scientific  apparatus,  utensils,  instruments,  etc.  Protest 
overruled.    Note  G.  A.  5532  (T.  D.  24902).— Ab.  24898  (T.  D.  31335). 

Pneumatic  Machine. — A  pneumatic  induction  electric  machine  assessed 
under  paragraph  199  held  entitled  to  free  admission  under  paragraph  650. 
U.  S.  V.  Wyman  &  Co.  (2  Ct.  Cust.  Appls.,  440;  T.  D.  32200)  followed.— Ab. 
29689   (T.  D.  32812). 

Power  Drill. — A  power  drill  imported  by  an  educational  institution  not  en- 
titled to  free  entry  under  paragraph  6.50.— Dept.  Order  (T.  D.  32289). 
Scissors  for  School  Use. 

Paragraph  6.50,  Tariff  Act  of  1909. — The  history  of  this  paragraph  shows  a 
purpose  to  regard  less  the  character  of  the  article  imported  than  its  intended 
use.  The  object  was  to  admit  the  articles  described  free  of  duty  when  im- 
ported by  designated  institutions  in  the  furtherance  of  education. 

Scientific  Apparatus  for  Educationai.  Uses. — A  review  of  the  decisions 
makes  clear  that  in  fixing  the  dutiable  or  nondutiable  status  of  articles  im- 
ported by  institutions  to  further  educational  objects  regard  should  be  had 
not  so  much  to  intrinsic  character  or  to  use  in  chief  but  rather  to  the  actual 
use  for  which  the  particular  goods  were  in  fact  brought  in.  This  judicial 
interpretation  stands  approved  by  subsequent  congressional  enactments.  The 
scissors  of  the  importation,  marked  "  Board  ot  Education,"  and  destined  to  be 
used  in  the  teaching  of  sewing  in  New  York  City  schools,  were  entitled  to  free 
entry  under  paragraph  650. — U.  S.  v.  Kastor  »&  Bros.  (Ct.  Cust.  Appls.),  T.  D. 
35323;    (G.  A.  Ab.  33236)   T.  D.  33668  affirmed. 

Straw-Sewing  Machines  for  Trade  School. — The  goods  are  straw-sewing 
machines  and  they  were  imported  for  the  use  of  the  Boston  Trade  School  for 
Girls.  The  case  is  ruled  by  U.  S.  v.  Kastor  (6  Ct.  Cust.  Appls.,  — ;  T.  D. 
35323).— U.  S.  V.  Durbrow  &  Hearne  Manufacturing  Co.  (Ct.  Cut.  Appls.), 
T.  D.  35324;   (G.  A.  Ab.  33236)  T.  D.  33668  affirmed. 

DECISIONS   UNDER   THE   ACT   OF   1897. 

Scientific  Utensils. — "  This  office  is  unable  to  see  a  scientific  utensil  in  a 
garbage  pail,  a  dish  pan,  or  a  wash  basin."  From  this  the  collector  evidently 
fails  to  appreciate  the  full  scope  and  meaning  of  the  law  as  interpreted  in 
Sargent's  case,  G.  A.  5532  (T.  D.  24902)  and  falls  into  the  error  of  endeavoring 
to  determine  from  the  character  of  the  article  itself  whether  it  should  come 
under  the  purview  of  the  statute.  It  was  this  method  that,  prior  to  the  de- 
cision above  mentioned,  had  led  to  great  confusion  in  administering  the  law, 
and  multiplied,  unnecessarily,  the  number  of  protests  filed  by  colleges,  schools, 
and  institutions  of  learning.— Ab.  22176  (T.  D.  30122). 


1084  DIGEST  OF   CUSTOMS  DECISIONS. 

Articles  Rejected. — When  apparatus,  iniportt'd  froc  of  duty  for  a  scientific 
or  etlut-ational  institution  under  paragrapii  038  is  rejected  for  any  reason  by 
sucli  institution,  rejection  should  be  reported  to  the  collector  of  customs  at 
jiort  of  entry  in  order  that  duties  may  be  collected. — Dept.  Order  (T.  D. 
L'9354). 

Compliance  with  Regulations. — The  customs  regulations  (T.  D.  24616,  art. 
9)  prescribe<l  under  the  authority  given  by  paragraph  638,  providing  free  entry 
of  scientific  apparatus,  etc.,  require  that  the  certificate  of  due  delivery  of  the 
apparatus  "shall  be  filed  with  the  collector"  "within  ninety  days  after  the 
date  of  the  entry,  and  before  liquidation."  Held,  that  where  the  certificate 
was  not  fikHJ  with  the  collector,  but  more  than  a  year  after  liquidation  was 
introduced  in  evidence  before  the  Board  of  General  Appraisers,  the  articles 
involved  were  not  entitled  to  free  entry.— Eimer  v.  U.  S.  (C.  C),  T.  D.  27089; 
Abs.  4847,  4848  (T.  D.  2G072)   afiirmed. 

Apparatus  for  Board  of  Education. — Philosophical  and  scientific  apparatus, 
utensils,  instruments,  and  preparations,  imported  by  order  of  the  board  of 
education  of  the  city  of  New  York  for  use  in  the  public  schools  of  said  city, 
ere  importtMl  for  the  use  of  schools  and  should  be  admitted  free  of  duty  under 
the  provisions  of  paragraph  638.— T.  D.  26834  (  G.  A.  6192). 

Schools  for  Teaching  Brewing. — An  institution  incorporated  to  teach 
practical  and  theoretical  brewing  and  carry  on  the  business  of  analytical  and 
manufacturing  chemists,  the  primary  object  of  which  is  the  educational  one; 
that  maintains  a  corps  of  professors,  receives,  teaches,  and  graduates  pupils, 
giving  them  diplomas,  and  has  within  its  curriculum  various  branches  of  the 
sciences,  Held  to  be  a  school  within  the  meaning  of  paragraph  638  and  entitled 
to  the  right  of  free  importation  accorded  thereby.— T.  D.  26009  (G.  A.  5910). 

Articles  for  Colleges. — Certain  apparatus  imported  for  colleges  and  intended 
for  scientific  research  and  demonstration  held  to  be  free  of  duty  under  para- 
graph 638,  relating  to  scientific  apparatus,  etc.,  for  colleges  and  other  educa- 
tional institutions.— Eimer  v.  U.  S.  (C.  C),  T.  D.  25873;  G.  A.  decision  (un- 
published) reversed. 

Scientific  Apparatus. 

Decoratki)  Gr..\sswARE. — The  provision  in  paragraph  100  for  bottles  and  other 
glassware,  "engraved,  painted,  printed,  or  otherwise  ornamented,  decorated," 
etc.,  does  not  include  merchandise  subjected  to  the  processes  enumerated,  if  the 
intention  is  to  produce  a  utilitarian  effect,  even  though  the  appearance  of  the 
glassware  may  be  improved,  and  does  not  cover  bottles  on  which  have  been  pro- 
duced certain  letters  representing  chemical  formula?,  surrounded  with  a  white 
line. 

REACiENT  Bottles — Preparation  Jars. — Held,  that  reagent  bottles  and  i)repa- 
ration  jars,  imported  for  the  use  of  educational  institutions,  are  within  the 
provisions  in  paragraph  638  for  scientific  apparatus,  utensils,  etc. — Thomas  v. 
Hempstead  (C.  C.  A.).  T.  D.  25607;  122  Fed.  Rep.,  752  (C.  C),  amrmed  and 
G.  A.  decision  (unpublished)  reversed  in  part. 
Scientific  Apparatus  for  Colleges,  etc. 

Treasury  Ueoulations — Condition  Precedent. — Compliance  with  the  Treas- 
ury regulations  is  prerequisite  to  the  free  entry  of  articles  under  paragraph  638. 

Some  evidence  that  the  institution  is  such  as  comes  within  the  purview  of 
tills  paragraph  is  essential,  as  the  board  will  not  take  judicial  notice  from  the 
name  of  the  institution  that  it  is  entitled  to  the  privilege  of  free  entry. — T.  D. 
24909  (G.  A.  5539). 


FREE   LIST.  1085 

"  Utensil." — The  introduction  into  the  law  of  the  word  "  utensil,"  being  a 
word  of  common  rather  than  technical  use,  must  be  held  to  add  to  and 
qualify  the  meaning  of  the  words  "  apparatus  "  and  "  instruments  "  theretofore 
used  to  broaden  and  extend  the  exemption  and  increase  the  number  of  articles 
entitled  to  free  entry.  U.  S.  f.  Massachusetts  General  Hospital,  100  Fed. 
Rep.,  932. 

Questions  Arising  in  Administering  this  Paragraph. — When  the  following 
qirestions  are  answered  in  the  affirmative,  the  articles  embraced  in  the  importa- 
tion are  entitled  to  free  entry :  (1)  Are  they  imported  in  good  faith,  by  order  and 
for  the  use  of  one  of  the  institutions  named  in  the  law,  and  not  for  sale? 
(2)  Are  they  intended  to  be  used  in  philosophical  or  scientific  investigation, 
research,  demonstration,  or  instruction?  (3)  Do  they  serve  a  useful  purpose, 
and  are  they  necessary  and  especially  appropriate  in  such  investigation,  re- 
search, demonstration,  or  instruction?— T.  D.  24902   (G.  A.  5532). 

Ammeters  and  Voltmeters,  designed  for  use  in  an  institution  of  learning 
for  the  instruction  of  students,  are  entitled  to  free  entry  as  scientific  instru- 
ments, under  paragraph  638.— U.  S.  v.  Tice  &  Lynch  (suit  3190,  May  12,  1902, 
U.  S.  C.  C.  for  S.  D.  of  N.  Y.)  ;  Fox  v.  Cadwalader  (42  Fed.  Rep.,  209).— T.  D. 
24019   (G.  A.  5216). 

Surgical  Instruments  for  Hospitals. — A  hospital  with  incidental  educa- 
tional features,  such  as  the  training  of  nurses  and  the  instruction  of  medical 
students,  is  not  an  "  institution  incorporated  or  established  solely  for  educa- 
tional purposes,"  nor  a  "  college,  academy,  school,  or  seminary  of  learning," 
within  the  meaning  of  paragraph  638 ;  and  surgical  instruments  or  other 
articles  imported  by  such  a  hospital  for  its  use  are  not  entitled  to  admission 
free  of  duty  under  said  paragraph.  In  re  Massachusetts  General  Hospital 
(G.  A.  4717)  affirmed  in  Massachusetts  General  Hospital  v.  U.  S.  (112  Fed. 
Rep.,  670).— T.  D.  23693    (G.  A.  5129). 

Anatomical  Model.— An  anatomical  model  of  a  man,  consisting  of  about 
100  pieces  and  displaying  almost  all  the  points  of  gross  anatomy,  intended  for 
the  use  of  the  Medical  School  of  Maine,  is  entitled  to  free  entry  under  para- 
graph 638  as  a  philosophical  or  scientific  apparatus  or  instrument. — T.  D.  23403 
(G.    A.    5040). 

Scientific  Instruments. — A  protest  filed  by  an  agent  of  the  importer  is,  in 
law,  made  by  his  principal. — Gray  v.  Lawrence  (3  Blatch.,  117). 

Instruments  made  and  used  solely  for  the  purpose  of  demonstrating  prop- 
erties of  mathematical  angles,  surfaces,  and  lines,  and  which  are  not  susceptible 
of  any  other  use,  are  scientific  instruments,  and  entitled  to  free  entry  when 
imported  for  a  college  or  other  institution  of  the  kind  described  in  paragraph 
638.  U.  S.  V.  Massachusetts  General  Hospital  (100  Fed.  Rep.,  932),  affirming 
95  Fed.  Rep.,  973,  followed.— T.  D.  23006  (G.  A.  4918). 

Congress,  by  the  express  provision  of  paragraph  638,  allowing  free  entry 
of  philosophical  and  scientific  instruments  and  utensils,  "  subject  to  such  regu- 
lations as  the  Secretary  of  the  Treasury  shall  prescribe,"  made  compliance  with 
such  regulations,  when  prescribed,  a  condition  precedent  to  the  right  of  free 
entry. 

The  word  "  arrival,"  in  aTticle  566  of  the  Customs  Regulations  of  1899,  must 
be  construed  to  mean  "  entry." 

The  rule  of  "  principal  use "  is  to  be  followed  in  determining  whether  an 
article  is  a  scientific  instrument  or  not. — T.  D.  22875  (G.  A.  4886). 

Magic-lantern  slides,  imported  by  the  American  Museum  of  National  His- 
tory, imported  separate  and  apart  from  the  lanterns,  held  to  be  philosophical 
instruments  and  free  of  duty  under  paragraph  638. — T.  D.  20006  (G.  A.  4252). 


1086  DIGEST  OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

State  Board  of  Health.— The  Minnesota  State  Board  of  Health,  a  body 
created  by  the  legishiture  for  collecting  sanitary  information  and  diffusing  the 
same  among  the  people,  is  an  eilucational  or  ecientific  institution  entitled  to  the 
free  entry  of  scientific  apparatus  under  para"graph  585.  The  St.  Paul  City  and 
County  Hospital,  maintaining  a  laboratory  and  clinics  for  students,  is  also 
such  an  institution.  T.  D.  16230  (G.  A.  3109),  distinguished.— T.  D.  18156 
(G.  A.  3913). 

Philosophical  Instruments. — Microscopes,  magic  lanterns,  opera  glasses, 
spyglasses,  thread  counters,  glass  lenses,  Grenet  batteries,  Uulunkorff  bobines, 
marine  hourglasses,  objectives,  condensers,  thermometers,  lianometers,  pedom- 
eters, barometers,  compasses,  electric  rings,  mathematical  instruments,  spec- 
troscopes, and  other  articles,  some  of  which  are  philosophical  or  scientific  in- 
struments, not  imported  for  the  use  of  any  society  or  institution  incori)orated 
or  established  for  religious  purposes,  etc.,  are  not  free,  but  are  dutiable  accord- 
ing to  specific  designation  or  material,  etc.  T.  D.  12438  (G.  A.  1176)  affirmed.—  , 
T.  D.   17433    (G.  A.  3607). 

Ambulance  for  Hospital. — The  appellants  imported  into  the  port  of  Chi- 
cago, on  or  about  April,  1895,  an  ambulance  for  the  use  of  St.  Luke's  Hospital, 
and  not  intended  for  sale.  The  institution  importing  the  article  in  question 
is  not  wholly  eleemosynary,  and  the  appellants  have  not  filed  the  necessary 
oath  or  entry,  as  required  by  regulations  of  the  Treasury  Department.  An 
ambulance  for  hospital  use  is  not  covered  by  the  provisions  of  paragraph  585. — 
T.  1).  16355  (G.  A.  3184). 

A  City  Not  Entitled  to  Privileges  of  This  Paragraph. — Antitoxin  imported 
by  the  city  of  Chicago  for  free  distribution  by  the  health  department  to  certain 
hosi)itals  is  not  free,  but  dutiable  as  a  medicinal  preparation.  A  municipal 
corporation  is  not  a  society  or  institution  of  the  kind  described  in  paragraph 
585.— T.  D.  16230  (G.  A.  3109). 

Philosophical  and  Scientific  Apparatus. — This  paragraph  is  entitled  to  a 
liberal  construction,  the  exemption  having  in  view  the  highest  interest  of  the 
public  and  being  one  which  has  been  made,  in  some  terms,  in  every  act.  The 
addition  in  the  later  acts  of  the  word  "scientific"  to  the  word  "philosophical" 
must  be  held  to  have  broadenetl  the  exemption.  Surgical  instruments  designed 
and  adapted  for  use  in  practical  surgery  are  scientific  instruments  and  within 
the  exemption,  when  specially  imported  in  good  faith  by  a  general  hospital 
maintained,  among  other  things,  for  educational  purposes,  for  use  in  its  clinics 
and  training  school  for  nurses.  Affirming  95  Fed.  Rep.,  973.  U.  S.  v.  Massa- 
chusetts General  Hospital  (C.  C.  A.),  100  Fed.  Rep.,  932. 

Surgical  instruments,  specially  designed  and  adapted  for  use  in  surgery 
(importetl  for  the  use  of  the  Massachusetts  General  Hospital  in  its  clinics  and 
training  school  for  nurses),  are  surgical  instruments,  free  and  not  dutiable  as 
manufactures  of  metal.  In  re  Massachusetts  General  Hospital  (C.  C),  95 
Fed.  Rep..  973. 

To  entitle  the  importer  to  the  benefit  of  this  paragraph,  the  affidavit  re- 
quired by  the  regulations  must  be  filed  before  the  arrival  of  the  articles,  show- 
ing that  they  were  imported  by  order  of  such  institution  and  not  for  sale  or 
distribution ;  otherwise  the  collector  is  justified  in  exacting  duty.  Sustaining 
the  board.    Eimer  v.  U.  S.  (C.  C),  87  Fed  .Rep.,  202. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Philosophical  and  Scientific  Apparatus. — The  College  of  Physicians  and 
Surgeons,  which  is  known  as  the  "  Medical  School  of  Columbia  College,"  is  an 


FREE   LIST.  1087 

institution  for  whose  use  philosophical  and  scientific  apparatus  may  be  entered 
free. 

A  microscope  imported  by  a  physician  or  surgeon  who  swears  that  it  is  for 
use  in  his  laboratory,  of  which  he  is  the  instructor  (being  evidently  a  labora- 
tory for  clinical  purposes),  is  to  be  regarded  as  imported  for  the  use  of  an 
"  institution  "  within  the  meaning  of  this  paragraph.  But  a  microscope  im- 
ported by  one  who  swears  that  he  is  to  be  an  instructor  of  a  class  of  histology 
at  Greenville,  S.  C,  is  not  to  be  so  regarded  in  the  absence  of  evidence  to  show 
that  such  a  class  is  in  existence. 

Microscopes  and  a  moveable  table  held  to  be  "  philosophical  and  scientific 
apparatus  "  within  the  meaning  of  this  paragraph.  Contra,  however,  as  to  a 
microscope  case  imported  without  a  microscope. — U.  S.  v.  Hensel  (C.  C. ),  72 
Fed.  Rep.,  41. 

The  term  "  scientific  instruments "  is  intended  to  refer  to  the  intrinsic 
character  of  the  thing  imported  and  not  necessarily  to  the  nature  of  use  for 
which  it  is  primarily  designed,  or  In  which  it  is  principally  employed,  and  to 
apply  to  an  instrument  which  is  something  more  than  a  mere  mechanical  tool 
and  which  embodies  some  scientific  conception.  The  mere  fact  that  imported 
articles  are  designed  for  use  by  physicians  and  surgeons  is  not  suflicient  to  bring 
them  within  the  category  of  scientific  instruments.  Among  the  articles  in  con- 
troversy were  some  ordinary  metal  tubes,  a  wire  mask  covered  with  flannel,  and 
some  glass  spools  for  holding  wound  catgut.  They  were  classified  as  manufac- 
tures of  glass  and  metal.  Reversing  the  circuit  court. — U.  S.  v.  Presbyterian 
Hospital  (C.  C.  A.),  71  Fed.  Rep.,  866. 

Analytical  Scales  used  in  analyzing  water,  detecting  poisons,  and  other 
work  requiring  delicate  weighing,  not  used  and  not  fit  for  commercial  use,  are 
free  as  scientific  instruments.— T.  D.  17929  (G.  A.  3804). 

Electrical  Instruments  for  College. — Standard  ohms,  standard  resistance, 
alternating  current  wattmeters,  Siemens  wattmeters,  all  electrical  instruments 
for  Columbia  College,  are  free.— T.  D.  16974  (G.  A.  3402). 

Electric  Storage  Batteries  are  not  free  as  philosophical  or  scientific  appa- 
ratus.—T.  D.  1.5464  (G.  A.  2813). 

Magic  Lantern  Slides  imported  for  St.  Thomas  Church  are  free  as  phil- 
osophical instruments.— T.  D.  15313   (G.  A.  2747). 

Drawing  Compasses  for  Use  of  Public  Schools  are  dutiable  as  manufac- 
tures of  metal  and  not  free  as  scientific  instruments. — T.  D.  1.5237  (G.  A.  2730). 

Clay  Crucibles  for  Colleges. — Clay  crucibles  specially  imported  in  good 
faith  for  the  Armour  In.stitute,  Chicago,  are  dutiable  as  crucibles  and  not 
free  as  philosophical  instruments  or  preparations. — T.  D.  15148  (G.  A.  2674). 

Maximum  and  Minimum  Thermometers,  Etc. — Chemical  laboratory  hy- 
drometers, maximum  and  minimum  thermometers,  and  Kipp's  apparatus  im- 
ported for  incorporated  educational  institutions  are  free  as  philosophical  or 
scientific  apparatus  or  instruments. — T.  D.  14857  (G.  A.  2540). 

Prepared  Filtering  Paper  for  Colleges. — Prepared  filtering  paper  used 
exclusively  in  chemical  research,  imported  for  the  use  of  Lehigh  University,  is 
free  as  a  scientific  preparation. — T.  D.  14743  (G.  A.  2465). 

Model  of  Ice  Machine. — A  model  ice  machine,  designed  to  illustrate  to 
students  in  the  college  lecture  room  the  philosophical  principles  in  the  manu- 
facture of  ice,  imported  in  good  faith  for  the  use  of  the  Alabama  Agricultural 
College,  is  free  as  a  philosophical  or  scientific  apparatus. — T.  D.  14725  (G.  A. 
2447). 


1088  DIGEST   OF   CUSTOMS  DECISIONS. 

Physicians'  and  Surgeons'  Implements. — Mechanical  instruments,  imple- 
ments, etc.,  (lesijrnetl  for  the  use  of  physicians  and  surKoons  in  the  practice  of 
their  profession  are  not  philosophical  or  scientihc  ajiparutus  or  instruments. — 
T.  D.  14637  (G.  A.  2395). 

Absolute  Alcohol  iinpt)rteil  for  the  use  of  the  University  of  Pennsylvania 
is  free  as  a  scientilic  preparation.— T.  D.  14381  (G.  A.  2265). 

A  Scale  (Ualance  anil  Weiglits). — A  scale  halance  and  weights,  for  use 
in  the  laboratory  of  Yale  College,  is  free  as  a  scientific  apparatus. — T.  D. 
14174  (G.  A.  2173). 

Philosophical  Instruments  for  a  Private  Academy,  a  business  institution 
conducted  for  the  purpose  of  pecuniary  rewanl,  are  not  free. — T.  D.  14163 
(G.  A.  2162). 

Dynamos  for  Educational  Institutions. — A  dynamo  machine  for  the  use  of 
an  incori>orated  educational  institution,  designed  partly  for  u.se  in  giving  educa- 
tional instruction,  bur  also  u.sed  for  mechanical  use,  furnishing  electric  light, 
is  not  free  as  a  philosophical  or  scientific  apparatus  or  instrument. — T.  D. 
13784  (G.  A.  1978). 

Oculists'  Lenses  for  the  use  of  the  Maine  Eye  and  Ear  Infirmary,  as  in- 
corporated institution  for  the  treatment  of  poor  persons,  are  not  free. — T.  D. 
13777  (G.  A.  1971). 

Zander's  Mechanico  Therapeutic  Apparatus  imported  by  the  Mechanico 
Therapeutic  Institute  Co.,  of  St.  Louis,  held  not  free.  If  the  importers  con- 
stitute a  corporation  it  does  not  appear  that  it  was  establislied  for  philosophical 
or  .scientific  purpo.ses.— T.  D.  13756  (G.  A.  19.50). 

Pantograph. — A  pantograph  is  not  a  scientific  instrument. — T.  D.  13429 
(G.  A.  1766). 

Olive  Oil  Machines  imported  by  the  University  of  California  are  not  free 
as  philosophical  instruments.— T.  D.  13428  (G.  A.  1765). 

Bottles  Containing  Free  Goods. — Bottles  containing  free  philosophical 
preparations  lield  to  be  dutiable.— T.  D.  13165  (G.  A.  1586). 

Photographic  Lantern  Slides  for  Museum. — Slides  for  photographic  lan- 
terns are  not  philo.soi>liical  apparatus  or  instruments.  They  may  be  parts  there- 
of, but  paragraph  677  makes  no  provision  for  parts  of  philosophical  apparatus 
or  instruments.— T.  I).  12634    (G.  A.  1283). 

India-Kubber  Sheeting  for  operating  tables  in  hospitals,  being  india-rubber 
fabrics  such  as  are  generally  used  for  sheetings,  table  covers,  piano  covers, 
etc.,  are  not  free  as  scientific  apparatus  or  instruments. — T.  D.  12631  (G.  A. 
1280). 

Tiles  for  Colleges. — Glazed  tiles  to  be  used  for  covering  the  tables  in  the 
chemical  laboratory  of  a  college  are  not  pliilosophical  or  scientific  apparatus  or 
instruments.— T.   D.   12574    (G.   A.    1258). 

Telescopes,  compas.ses,  objective  spyghusses,  galvanometers,  and  Cotldington 
lenses,  made  of  metal  and  glass,  claimed  to  be  free  as  philosophical  instru- 
ments, but  it  was  not  shown  that  they  were  imported  for  the  use  of  a  religious, 
philo.sophical,  etlucational,  etc.,  .society.  Protest  overruled. — T.  D.  12438  (G.  A. 
1176). 

Filtering  Paper. — Small  disks  of  white  filtering  paper  imported  for  use  in 
the  laboratory  of  a  college  held  dutiable  and  not  free  under  paragraph  677 
(1890).— T.  D.  12324   (G.  A.  1096). 

Cabinet  for  College  Not  Philosophical  Apparatus. — A  cabinet,  a  piece  of 
wooden  furniture  for  the  use  of  Columbia  College  to  be  used  as  a  receptacle 


FREE    LIST.  1089 

for  holding  microscopic  specimens,  is  not  pliilosopliical  apparatus. — T.  D.  12135 
(G.  A.  997). 

Photographs  and  Engravings  are  not  covered  by  paragraph  677. — T.  D. 
11557    (G.  A.  732). 

Bleached  Cotton  Cloth  for  a  hospital  is  not  a  philosophical  or  scientific 
preparation.— T.    D.    11050    (G.   A.   493). 

Celluloid  Labels  for  Plants  for  the  Missouri  Botanical  Gardens  are  not 
philosophical  instruments  or  apparatus. — T.  D.  11045  (G.  A.  48S). 

DECISIONS  UNDER  THE  ACT   OF   1883. 

Philosophical  Instruments,  Magic  Lanterns,  Slides,  etc. — The  protestants 
imported  certain  magic  lanterns  with  extra  lamps  for  same,  and  certain  glass 
slides  for  use  with  said  lanterns,  also  objectives,  and  certain  compasses,  spy- 
glasses, pedometers  and  passometers  and  objectives  invoiced  as  R.  R.  objectives 
and  same  "Lightning,"  together  with  mathematical  instruments  and  one  opera 
glass. 

Said  magic  lanterns  and  slides  and  spyglasses  are  philosophical  instru- 
ments or  apparatus  made  of  glass  or  metal,  one  or  both.  The  other  articles  held 
not  to  be  philosophical  instruments.— T.  D.  12545  (G.  A.  1229). 

Rectilinear  lenses  of  glass  set  in  metal  frames  are  dutiable  as  manufactures 
of  metal  and  not  as  philosophical  instruments. — T.  D.  12348  (G.  A.  1120). 

Ammeters  and  voltmeters,  the  predominant  use  of  which  is  in  connection 
with  electrical  plants,  are  not  philosophical  instruments. — T.  D.  12347  (G.  A. 
1119). 

Surveying  aneroids,  Abney  levels,  and  clinometers,  used  by  professional  en- 
gineers, are  not  philosophical  instruments. 

Telescopes  and  barometers  are  philosophical  instruments. 

Micropreparations,  prepared  slides  (glass  chief  value),  are  philosophical 
apparatus.— T.  D.  12346  (G.  A.  1118). 

Certain  compasses,  pocket  barometers,  pedometers,  and  so-called  castometers 
(or  castrameters),  were  assessed  for  duty  under  paragrapli  216  as  manufac- 
tures, articles  or  wares  composed  wholly  or  in  part  of  metal. 

Said  compasses,  pocket  barometers,  pedometers,  and  castometers  were  com- 
posed in  part  of  metal,  and  that  the  same  are  not  philosophical  instruments, 
and  are  not  used  for  scientific  experiments. — T.  D.  12336  (G.  A.  1108). 

Dissecting  microscopes,  Ruhmkorff  coils,  and  trial  lenses  are  philosophical 
instruments.— T.  D.  12335  (G.  A.  1107). 

Ships'  Logs.— The  Supreme  Court  (11  U.  S.  Sup.  Ct.  Rep.,  148)  defined  phil- 
osophical instruments  as  "  such  as  are  more  commonly  used  for  the  purpose 
of  making  observations  and  discoveries  in  nature,  and  experiments  for  develop- 
ing and  exhibiting  natural  forces,  and  the  conditions  under  which  they  can  be 
be  called  into  activity." 

While  the  log  is  sometimes  employed  in  observing  natural  forces,  its  chief 
and  common  use  is  as  an  implement  of  navigation.  It  can  not  be  regarded  as 
a  philosophical  instrument.— T.  D.  12012  (G.  A.  925). 

Philosophical  Instruments,  So  Called.— So-called  "  cylindrographs,"  com- 
mon len.ses,  so-called  "  photometers,"  and  rectilinear  lenses  are  not  philosophical 
instruments,  but  are  adapted  to  mechanical  or  professional  uses,  and  are  chiefly 
used  in  the  art  of  photography.— T.  D.  11871  (G.  A.  862). 

Aneroid  barometers,  spyglasses,  polymeters,  or  hygrometers,  and  objectives 
with  glass  tube  lenses  are  philosophical  instruments. 
60690°— 18— VOL  1 69 


1090  mOEST   OF    CUSTOMS   DECISIONS. 

Magnetic  compasses,  small  microscopes,  and  photographic  pictures  hold  not 
to  be  philosophical  instruments. 

Telescopes  with  object  glasses  are  philosophical  instruments. — T.  D.  11697 
(G.  A.  802). 

Pearl  Opera  Glasses,  Telescopes,  Barometers. — The  Supreme  Court  (11 
U.  S.  Sup.  Ct.  Rep.,  148)  defined  the  distinction  between  mechanical  imple- 
ments and  philosophical  instruments  or  apparatus. 

Considering  the  chief  use  of  these  articles,  telescopes  and  barometers  gen- 
erally fall  within  the  category  of  philosophical  instruments  or  apparatus.  The 
other  articles  do  not  seem  to  i>elong  to  that  classification. — T.  D.  11407  (G.  A. 
690). 

India-Rubber  Tubing. — The  fact  that  ordinary  india-rubber  tubing  is  in- 
tended for  use  of  a  college  in  connection  with  philosophical  or  scientific  appa- 
ratus or  instruments  does  not  make  it  free.— T.  D.  10683  (G.  A.  267), 

So-called  philo.sophical  instruments,  consisting  of  drawing  Instruments, 
marine  perspectives,  patent  measuring  thermometers,  scales,  and  storm  glasses, 
are  dutiable  as  manufactures  of  metal.— T.  D.  10486  (G.  A.  136). 

Clinical  Thermometers  are  not  philosophical  instruments  within  the  mean- 
ing of  the  law.— T.  D.  10464  (G.  A.  114). 

Piano. — A  piano  for  a  college  is  not  free  as  a  philosophical  instrument. — T.  D. 
10334  (G.  A.  55). 

Magic  Lanterns,  etc. — Certain  clieap  barometers,  telescopes,  magic  lanterns, 
mathematical  instruments,  reading  glasses,  and  compasses  held  not  to  be  phil- 
osophical instruments.- T.  D.  10325  (G.  A.  46). 

Philosophical  Apparatus. — Dynamos,  dynamometers,  ammeters,  voltmeters, 
milliamperes,  amperemeters,  surveying  aneroids,  clinical  thermometers  are 
dutiable  as  philo.sophical  apparatus  and  not  as  manufactures  of  metal. 

Where  descriptive  words  are  commercial  terms,  they  are  to  be  construed  in 
the  sense  in  which  they  are  used  in  commerce ;  and  if  at  the  time  of  the  pas- 
sage of  this  act  there  was  a  class  of  articles  defined  and  well  known  in  the 
branch  of  commerce  to  which  they  belonged  as  philosophical  instruments,  all 
articles  within  that  class  are  dutiable  under  the  trade  name. 

If  the  designation  "  philosophical  apparatus  and  instruments  "  is  not  a  trade 
term,  then  it  is  to  be  construed  according  to  the  meaning  ordinarily  given  to  the 
words  in  common  speech,  and  in  that  sense  it  includes  not  merely  such  instru- 
ments as  are  used  in  purely  scientific  investigation  or  instruction,  but  all  instru- 
ments designed  to  illustrate  or  utilize  certain  laws  of  natural  philosophy  and 
which  require  for  their  design  or  their  manufacture  or  their  use  some  special 
knowledge  of  those  laws. — Fox.  v.  Cadwalader  (C.  C),  42  Fed.  Rep..  209. 

Anemometers,  hygrometers,  Ruhmkorff  coils,  barometers,  stereopticons,  gal- 
vanometers, Geissler  tubes,  Grenat  batteries,  and  radiometers  are  dutiable  as 
philosophical  apparatus  and  instruments  and  not  as  manufactures  of  metal. — 
Manasse  v.  Spaulding,  24  Fed.  Rep.,  86. 

Philosophical  apparatus  and  instruments  as  referred  to  in  this  paragraph  are 
such  as  are  more  commonly  used  for  the  purpose  of  making  observations  and 
discoveries  in  nature  and  experiments  for  discovering  and  exhibiting  natural 
forces,  and  the  conditions  under  which  they  can  be  called  into  activity,  while 
implements  for  mechanical  or  professional  use  in  the  arts  are  such  as  are  more 
usually  employed  in  trades  and  professions  for  performing  the  operations  in- 
cidental thereto. 

Duties  assessed  and  collected  on  articles  as  manufactures  not  specially  pro- 
vided for.  Suit  brought  to  recover  on  the  ground  that  they  should  have  been 
assessed  as  philosophical  apparatus.     Verdict  and  judgment  that  the  following 


FEEE   LIST.  1091 

were  philosophical  apparatus :  Large  compound  microscope  and  prepared  slides 
for  same,  astronomical  telescope  and  tripod,  single-barreled  telescope  or  marine 
gl.iss,  double-barreled  field  glass,  small  telescope  on  tripod,  reflecting  mirror 
used  in  old  telescope,  stereopticon  or  magic  lantern  and  slides  prepared  for  same, 
Grenet  batteries,  indicative  RuhmkorfE  coil,  galvanometer.  Geissler  tubes, 
anemometer,  hygrometer,  maximum  and  minimum  thermometer,  laboratory 
thermometer,  barometer,  hydrometer  for  general  purposes,  and  radiometer. 
The  following  were  decided  not  to  be  philosophical  apparatus,  etc. :  Small 
microscope  for  examining  textile  fabrics,  jeweler's  magnifying  glass,  opera 
glasses,  magnifying  glass  with  handle,  plano-convex  lens  unmounted,  ophthal- 
moscope, combination  of  magnifying  glass  and  stereoscope,  oculist's  outfit, 
dentist's  speculum,  pocket  battery  for  physician,  thermometer  and  hydrometer, 
clinical  thermometer,  pocket  thermometer,  alcoholometer,  urlnometer,  and 
spectacle  lenses. — Robertson  v.  Oelschla'eger,  137  U.  S.,  436. 

5  74.  Phosphates,    crude. 
1909         651.  Phosphates,  crude. 
1897         639.  Phosphates,  crude. 
1894         586.  Phosphates,  crude  or  native. 
1890         678.  Phosphates,  crude  or  native. 
1883         626.  Phosphates,  crude  or  native,  for  fertilizing  purposes. 

1913  5  75.  Phosphorus. 

1909  59.  Phosphorus,  IS  cents  per  pound. 

1897  61.  Phosphorus,  18  cents  per  pound. 

1894  53.  Phosphorus,  15  cents  per  pound. 

1890  68.  Phosphorus,  20  cents  per  pound. 

1883  7.  Phosphorus,  10  cents  per  pound. 

1913        5  76.  Photographic   and   moving-picture  films,   sensitized   but   not  ex- 
posed or  developed. 

1909         474.  Photographic     *     *     *     films,    not    otherwise    specially    provided 
for  in  this  section,  25  per  centum  ad  valorem.     *     *     *     moving  picture 
films  not  developed  or  exposed,  25  per  centum  ad  valorem.     *     *     * 

1897  458.  Photographic     *     *     *     films,  25  per  centum  ad  valorem. 

1894  358^.  Photographic     *     *     *     films,  25  per  centum  ad  valorem. 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

57  7.    Plants,  trees,  shrubs,  roots,  seed  cane,  and  seeds,  imported  by 
1913     ^Yie  Department  of  Agriculture  or  the  United  States  Botanic  Garden. 

652.  Plants,   trees,  shrubs,  roots,  seed  cane,   and   seeds,   imported  by 
1909    ^jjg  Department  of  Agriculture  or  the  United  States  Botanic  Garden. 


1897 


640.  Plants,  trees,  shrubs,  roots,  seed  cane,  and  seeds,  imported  by  the 
Department  of  Agriculture  or  the  United  States  Botanic  Garden. 


1894         (Not  enumerated.) 

6679.  Plants,  trees,  shrubs,  roots,  seed  cane,  and  seeds,  all  of  the  fore- 
1890    going  imported  by  the  Department  of  Agriculture  or  the  United  States 
Botanic  Garden. 

1883        ^^^"  ^l^'^ts,  trees,  shrubs,  roots,  seed  cane,  and  seeds  imported  by  the 
L>epartment  of  Agriculture  or  the  United  States  Botanical  Garden. 


1092  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS   UNDER  THE  ACT  OF  1909. 

Seeds  Rejected  by  Department  of  Agriculture. — These  seeds  did  not  come 
up  to  the  standard  set  by  the  Department  of  Aj,'riculture  as  regards  their  ger- 
minating quality,  and  were  rejected.  The  importer  now  claims  exemption  from 
duty  under  paragraph  652.  Seeds  imported  for  the  Department  of  Agriculture 
under  the  circumstances  of  this  case  are  not  brought  within  this  statute. — Ab. 
31055  (T.  D.  33106). 

5  78.  Platinum,    unmanufactured    or    in    ingots,    bars,    plates,    sheets, 
1913    wire,  sponge,  or  scrap,  and  vases,  retorts,  and  other  apparatus,  vessels, 
antl  parts  thereof,  composed  of  platinum,  for  chemical  uses. 

6.'")3.  Platinum,    unmanufactured    or    in    ingots,    bars,    plato.s,    sheets, 
1909    wire,  sponge,  or  scrap,  and  vases,  retorts,  and  other  apparatus,  vessels, 
and  parts  thereof,  composed  of  plntinum,  for  chemical  uses. 

1641.  Platina,  in  ingots,  bars,  sheets,  and  wire. 
642.  Platinum,   unmanufactured,   and   vases,   retorts,   and   other  appa- 
ratus,  vessels,   and  parts  thereof  composed  of  platinum,   for  chemical 
uses. 

1589.  Platina,  in  ingots,  bars,  sheets,  and  wire. 
590.  Platinum,  unmanufactured,   and  vase.s,   retorts,   and  other   appa- 
ratus,  vessels,   and   parts   thereof   composed   of   platinum,    adapted   for 
chemical  uses. 

1681.  Platina,  in  ingots,  bars,  sheets,  and  wire. 
682.  Platinum,   unmanufactured,   and   vases,   retorts,   and  other  appa- 
ratus, vessels,  and  parts  thereof  composed  of  platinum,  for  chemical 
uses. 

1762.  Platina,  unmanufactured. 
763.  Platinum,   unmanufactured,   and  vases,   retorts,   and  other  appa- 
ratus, vessels,  and  parts  thereof,  for  cheiracal  uses. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Platinum  and  Iridium  Wire. 

Platinum  and  Iridium,  Comkinations  of. — Wire  of  platinum  and  iridium 
is  not  admissible  free  of  duty  under  paragraoh  517.  It  is  an  artificial  combina- 
tion, while  the  call  of  the  paragraph  is  for  native  combinations  only. 

Platinum  in  Wire — Platinum  Wire. — Platinum  in  wire  is  not  the  same 
tiling  as  platinum  wire.  Platinum  in  wire  is  a  metal  in  a  certain  form,  and 
can  contain  no  substantial  quantity  of  any  other  metal.  Platinum  wire  is  an 
article,  and  the  record  shows  that  it  usually  contains  a  substantial  quantity  of 
iridium.     Platinum  in  wire  describes  a  material — platinum. 

Wire  of  Platinum  and  Iridium,  How  Dutiable. — Wire,  SO  per  cent  platinum 
and  20  per  cent  iridium,  is  not  admissil)lo  free  of  duty  under  paragraph  578  as 
"platinum  in  wire,"  notwithstanding  its  commercial  designation  as  platinum 
wire.  It  is  dutiable  under  paragraph  114  as  "all  other  wire  not  specially  pro- 
vided for."— Bosch  Magneto  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  36310;  (G.  A. 
7762)   T.  D.  35627  affirmed. 

Wire  composed  of  80  per  cent  platinum  and  20  per  cent  iridium  is  not  en- 
titled to  free  entry  under  the  provision  in  paragraph  578  for  "  platinum  in 
wire,"  which  contemplates  platinum  in  the  form  of  wire  and  not  wire  com- 
posed in  part  of  platinum  and  in  part  of  some  other  material.  General  Ellectric 
Co.  V.  U.  S.  (4  Ct.  Cust.  Appls.,  398;  T.  D.  33839)  followed.— T.  D.  35627 
(G.  A.   7762). 

Scrap  Platinum. — An  old  and  damaged  platinum  dish  originally  constructed 
for  use  in  the  preparation  of  chemicals,  classified  as  an  article  composed  of 
lilatinum  under  paragraph  167,  was  claimed  free  of  duty  as  scrap  platinum 
(par.  578).    Protest  sustained.— Ab.  3673S  (T.  D.  34865). 


FEEE   LIST.  1093 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Magneto  Interrupters. — Protest  overruled  as  to  magneto  interrupters  com- 
posed in  cliief  value  of  platinum  wire,  classified  under  paragraph  135. — Ab. 
35355   (T.  D.  34378). 

Small  pieces  of  platinum  used  as  a  contact  point  for  a  magneto,  to  be  sol- 
dered or  sweated  to  the  appropriate  part  of  a  magneto  so  as  to  bring  the  plati- 
num point  into  direct  contact  with  the  electric  current  to  serve  as  a  current  in- 
terrupter, were  held  properly  classified  as  manufactures  of  metal  under  para- 
graph 199  rather  than  as  platinum  wire  (par.  563).— Ab.  35095  (T.  D.  34279), 

In  Chief  Value  of  Platinum. — Paragraph  653,  whicli  grants  free  entry  to 
"  apparatus,  vessels,  and  parts  thereof,  composed  of  platinum,  for  chemical 
uses,"  includes  all  such  articles  when  in  chief  value  of  the  said  material,  and 
does  not  include  only  such  as  are  wholly  of  platinum.  Kenyon  Co.  v.  U.  S.  (4 
Ct.  Cust.  Appls.,  — ;  T.  D.  33.529)  and  G.  A.  4532  (T.  D.  21542)  cited.— T.  D. 
33814    (G.   A.   7503). 

Platinum  Caps  being  parts  of  an  apparatus  for  the  manufacture  of  artificial 
silk  from  wood  pulp,  and  which  caps  are  used  in  an  acid  precipitating  bath 
wherein  cellulose  filaments  are  cheiuically  changed  and  hardened,  are  employed 
for  chemical  uses  as  contemplated  by  the  provisions  of  paragraph  653  and 
are  free  of  duty.    G.  A.  7223  (T.  D.  31G14)  reversed.— T.  D.  32980  (G.  A.  7407). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Platinum  Weights  for  chemical  scales  were  held  to  be  free  of  duty  under 
paragraph  642.  Ab.  1639  (T.  D.  25337)  and  Ab.  3888  (T.  D.  25805)  followed.— 
Ab.  22251  (T.  D.  30165). 

Platinum. — The  merchandise  is  invoiced  as  platinum  iridium  wire,  and 
platinum  rhodium  wire,  respectively.  The  wire  is  nine-tenths  platinum  and  is 
used  in  the  same  general  way  and  for  practically  the  same  purposes  as  platinum 
wire,  the  varying  temperatures  to  wliicli  the  wire  is  exposed  in  chemical  ex- 
periments being  the  reason  for  the  admixture  or  iridium  and  rhodium.  The 
presence  of  small  quantities  of  these  metals — which  are,  chemically,  platinum 
metals — should  not  affect  their  status  as  platinum  for  tariff  purposes. 

This  conclusion  is  in  harmony  with  the  decisions  summarized  In  Ab.  11703 
(T.  D.  27409)  and  Ab.  124S2  (T.  D.  27550).— Ab.  33923  (T.  D.  27801). 

Scrap  Platinum. — Small  scraps  clipped  from  wire  and  sheets  of  platinum, 
tliough  in  the  nature  of  waste,  are  specially  provided  for  under  tlie  free-list 
provision  in  paragraph  642,  as  "platinum,  unmanufactured,"  and  are  thereby 
taken  out  of  the  provision  in  paragraph  463  for  "  waste,  not  specially  provided 
for."  Seeberger  v.  Castro  (153  U.  S.,  32;  14  Sup.  Ct.  Rep.,  766),  U.  S.  v. 
Schroeder  (93  Fed.  Rep.,  448;  35  C.  C.  A.,  376),  and  in  re  Myers  (G.  A.  4832) 
followed.— T.  D.  23246  (G.  A.  4980). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Platina  Sponge  is  crude  platinum,  simply  extracted  from  the  ore,  and  is 
exempt  from  duty  under  paragraph  590.— T.  D.  15729  (G.  A.  2910). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Platinum-Pointed  Tweezers. — The  goods  are  tweezers  or  plyers  made  of 
nickel-plated  steel,  except  that  they  are  tipped  with  platinum  points  1  inch  in 
length.     The  articles  are  used  for  taking  up  or  manipulating  articles  in  acids. 

The  merchandise  is  held  to  be  exempt  from  duty,  under  paragraph  682. — 
T.  D.  13687  (G.  A.  1925). 


1094  DIGEST   OF   CUSTOMS   DECISIONS. 

1913  57}).   I'luiuhago. 

1909  ii'i-i.  Plumbago. 

1897  643.  Plumbago. 

1894  592.  Plumbago. 

1890  OS;?.  Plumbago. 

1883  704.  Plumbago. 

580.  Potash:   Crude,   or   "black   salts";   carbonate   of;   cyanide   of; 
1913    sulphate  of;  hydrate  of,  when  not  containing  more  than  15  per  centum 
of  caustic  soda;  nitrate  of,  or  saltpeter,  crude;     *     *     *. 

61.  Caustic  potash,  or  hydrate  of,  rcliiuMl,  in  sticks  or  rolls,  1  cent 
per  pound ;     *     *     *. 

Q4    *     *     *     cyanide  of  potassium,  12i  per  centum  ad  valorem. 
1909(       ()55.  Potash,   crude,   or   "  black   salts "   carbonate  of  potash,   crude  or 
refined;  hydrate  of,  or  caustic  potash,  not  including  retined  in  sticks  or 
rolls ;  nitrate  of  potash  or  saltpeter,  crude ;  sulphate  of  potash,  crude  or 
refined,  and  muriate  of  potash. 

Potash : 

63.  Caustic  or  hydrate  of,  refined,  in  sticks  or  rolls,  1  cent  per  pound ; 
*     *     *_ 

06.  *     *     *     cyanide  of  potassium,  12^  per  centum  ad  valorem. 
18971      044.  Potash,  crude,  or  "  black  saltes  " ;  cai-bonate  of  potash,  crude  or 
refined  ;  hydrate  of,  or  caustic  potash,  not  including  refined  in  sticks  or 
rolls;  nitrate  of  potash  or  saltpeter,  crude;  sulphate  of  potash,  crude  or 
refined,  and  muriate  of  potash. 

1595.  Potash,  crude,  carbonate  of,  or  "  black  salts."  Caustic  potash, 
or  hydrate  of,  including  refined  in  sticks  or  rolls.  Nitrate  of  potash,  or 
saltpeter,  crude.  Sulphate  of  potash,  crude  or  refined.  *  *  *  Muri- 
ate of  potash. 

70.  Caustic  or  hydrate  of,  refined,  in  sticks  or  rolls,  1  cent  per  pound. 

685.  Potash,  crude,  carbonate  of,  or  "  black  salts."     Caustic  potash,  or 

1890<(  hydrate  of,  not  including  refined  in  .sticks  or  rolls.     Nitrate  of  potash, 

or    saltpeter,    crude.     Sulphate    of    potash,    crude    or    refined.     *     *     * 

.  Muriate  of  potash. 

63.  Crude,  carbonate  of,  or  fused,  and  caustic  potash,  20  per  ceutum 
ad  valorem. 
1883 <!      68.  Nitrate  of,  or  saltpeter,  crude,  1  cent  per  pound. 
70.  Sulphate  of,  20  per  centum  ad  valorem. 
027.  I'otash,  muriate  of. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Caustic  Potash  may  vary  in  purity  from  40  to  98  per  cent.  An  article 
showing  by  chemical  analysis  the  presence  of  39.85  per  cent  caustic  potash, 
Jlcld  to  be  the  commercial  article  sold  under  that  name  and  entitled  to  free 
entry  under  paragraph  655.— T.  D.  33.509  (G.  A.  7468.) 

Commercial  Cyanide  of  Potassium. — An  article  containing  22  per  cent  of 
cyanide  of  potassium,  .57  per  cent  of  cyanide  of  sodium,  and  21  per  cent  of 
other  substances,  Held,  on  the  testimony,  to  be  connnercial  cyanide  of  potassium 
within  the  meaning  of  paragraph  64,  and  therefore  dutiable  at  12J  per  cent 
ad  valorem,  and  not  at  25  per  cent  under  paragraph  3  as  a  chemical  compound, 
mixture,  or  salt.— T.  D.  34495  (G.  A.  7.571). 

Sodium  and  Potassium  Cyanide. — A  substance  composed  of  10  per  cent 
cyanide  of  potash  and  the  balance  cyanide  of  soda,  classified  as  a  chemical  com- 
pound under  paragraph  3,  was  claimed  dutiable  as  cyanide  of  potassium  (par. 
64).     Protests  overruled.— Ab.  30040  (T.  D.  34009). 


FREE   LIST.  1095 

DECISIONS  UNDER  THE  ACT  OP  1897. 

Cyanide  of  Potassium. — The  article  commercially  known  as  cyanide  of 
potassium,  though  containing  an  admixture  of  cyanide  of  sodium,  is  dutiable 
under  paragraph  66  as  "  cyanide  of  potassium,"  at  12^  per  cent  ad  valorem, 
and  not  as  a  chemical  compound  or  salt  at  25  per  cent  under  paragraph  3. 
While  there  is  a  pure  potassium  cyanide,  the  ordinary  commercial  preparation 
often  contains  impurities,  and  especially  a  mixture  of  sodium ;  and  paragraph 
66  was  not  intended  to  be  restricted  in  its  operation  to  the  pure  article. — T.  D. 
22521   (G.  A.  4777). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Refined  Carbonate  of  Potash  was  entitled  to  free  entry  as  "  potash,  car- 
bonate of,"  under  paragraph  595.  and  was  not  subject  to  duty  under  paragraph 
60,  as  within  the  description  "  all  chemical  compounds  and  salts,  not  specially 
provided  for  in  this  act."  U.  S.  v.  Giese  (83  Fed.  Rep.,  692)  and  board  decision 
In  re  Giese,  T.  D.  36430  (G.  A.  3604),  followed.— T.  D.  19067  (G.  A.  4087). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Carbonate  of  Potash  which  has  been  somewhat  advanced  toward  the  con- 
dition of  pearl  ash  held  to  be  crude  carbonate  of  potash. — T.  D.  12565  (G.  A. 
1249). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Saltpeter  which  was  known  in  commerce  as  crude  saltpeter  at  the  time  of 
the  passage  of  the  act  of  1832  is  free,  although  the  customs  officers  may  be 
of  opinion  that  it  is  partially  manufactured. — Farnham  v.  Bancroft  (3  Haz. 
Reg.  U.  S.,  6),  8  Fed.  Cas.,  1054. 

581.  Potatoes,  and  potatoes  dried,  desiccated,  or  otherwise  prepared, 
not  specially  provided  for  in  this  section :  Provided,  That  any  of  the 
foregoing  specified  articles  shall  be  subject  to  a  duty  of  10  per  centum  ad 
valorem  when  imported  directly  or  indirectly  from  a  country,  dependency, 
or  other  subdivision  of  government  which  imposes  a  duty  on  such  ar- 
ticles imported  from  the  United  States. 

1909  265.  Potatoes,  25  cents  per  bushel  of  sixty  pounds. 

1897  253.  Potatoes,  25  cents  per  bushel  of  sixty  pounds. 

1894  204.  Potatoes,  15  cents  per  bushel  of  sixty  pounds. 

1890  283.  Potatoes,  25  cents  per  bushel  of  sixty  pounds. 

1883  285.  Potatoes,  15  cents  per  bushel  of  sixty  pounds. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Potato  Ground  Meal  or  Flour. — This  article  is  produced  from  potatoes  only 
and  contains  the  entire  and  chemically  unaltered  elements  of  which  the  con- 
stituent potatoes  themselves  were  composed.  It  has  not  acquired  a  new  name, 
use,  or  character,  and  serves  such  culinary  purposes  as  potatoes  themselves. 
It  is  potatoes,  prepared,  and  falls  within  the  provisions  of  paragraph  581. — 
Stein,  Hirsch  &  Co.  et  al.  v.  U.  S.  (Ct.  Gust.  Appls.),  T.  D.  35397;  (G.  A.  Ah.. 
37090)  T.  D.  35020  reversed. 

Potato  flour  obtained  by  reducing  entire  potatoes  to  the  state  of  flour  by 
desiccating  and  grinding  was  held  dutiable  at  10  per  cent  ad  valorem  under 
paragraph  581,  on  the  authority  of  Stein  v.  U.  S.  (6  Ct.  CHist.  Appls.,  — ;  T.  D. 
35397).     Protest  sustained.— Ab.  38269. 


1913 


1096  DIGEST  OF    CUSTOMS   DECISIONS. 

Potatoes  from  Swi-drn. — raragraph  HSl  levies  a  duty  of  10  per  cent  ad 
valorem  upon  potatoes  when  inipijrted  from  a  country  which  imposes  a  duty 
on  potatoes  imported  from  the  United  States.  The  law  of  Sweden  provides 
for  a  duty  on  potatoes  only  when  imported  into  that  country  between  the  dates 
of  February  15  and  June  30  of  any  year.  Held,  that  potatoes  imported  into  the 
United  States  from  Sweden  during  the  month  of  January  are  subject  to  the  duty 
provided  by  paragraph  581,  no  limitation  being  imposed  upon  the  operation  of 
the  paragraph  because  of  the  fact  that  the  Swedish  law  levies  the  tax  during 
only  a  part  of  the  year.— T.  D.  354G1  (G.  A.  7731). 

DEnSTONS  UNDER  THE  ACT  OF  1909. 

Ground  Desiccated  Potatoes. — Paragraph  252  is  made  much  broader  than 
the  corresponding  provision  in  the  previous  tariff  (par.  241  of  the  act  of  1897), 
and  was  intended  to  cover  as  prepared  vegetables  a  great  variety  of  products 
heretofore  held  by  the  board  and  the  courts  not  to  be  so  classifiable.  This  arti- 
cle, however,  is  a  distinct  process  of  manufacture — IMutsu  &  Co.,  G.  A.  5534 
(T.  D.  24904) — and  is  an  unenumerated  manufactured  article,  dutiable  under 
paragraph  480.— Ab.  23912  (T.  D.  30901). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Sweet  Potatoes  dutiable  at  the  rate  of  25  cents  per  bushel  as  "  potatoes  " 
under  the  provision  of  paragraph  2.53. — Dept.  Order  (T.  D.  18472). 

582.  Profe.ssional  books,  implements,  instruments,  and  tools  of  trade, 
occupation,  or  employment  in  tlie  actual  possession  of  persons  emigrat- 
ing to  the  United  States  owned  and  used  by  them  abroad;  but  this 
exemption  sliall  not  be  construed  to  include  machinery  or  otlier  articles 
imported  for  use  in  any  manufacturing  establishment,  or  for  any  otlier 
person  or  persons,  or  for  sale,  nor  shall  it  be  construed  to  include 
theatrical  scenery,  proptM'ties,  and  apparel ;  but  such  articles  brought  by 
proprietors  or  managers  of  theatrical  exhibitions  arriving  from  abroad, 
1913  for  temporary  use  by  them  in  such  exhibitions,  and  not  for  any  other 
person,  and  not  for  sale,  and  which  have  been  used  by  them  abroad, 
shall  be  admitted  free  of  duty  under  such  regulations  as  the  Secretary 
of  the  Treasury  may  prescril)e;  but  bonds  shall  be  given  for  the  pay- 
ment to  the  United  States  of  such  duties  as  may  be  imposed  by  law 
upon  any  and  all  such  articles  as  shall  not  be  exported  within  six 
months  after  such  importation :  Provided,  That  the  Secretary  of  tlie 
Treasury  may,  in  his  discretion,  extend  sucli  ])eriod  for  a  further  term 
of  six  months  in  case  application  shall  be  made  therefor. 

G5G.  Professional  books,  implements,  instruments,  and  tools  of  trade, 
occupation,  or  employment,  in  the  actual  possession  at  the  time  of 
arrival,  of  persons  enugrating  to  the  United  States ;  but  this  exemption 
shall  not  be  construed  to  include  machinery  or  other  articles  imported 
for  u.se  in  any  manufacturing  establishment,  or  for  any  other  per.son  or 
persons,  or  for  sale,  nor  shall  it  be  construed  to  include  theatrical 
scenery,  properties,  and  apparel;  l)ut  such  articles  brought  by  proprietors 
or  managers  of  theatrical  exhibitions  arriving  from  abroad,  for  tem- 
1909  porary  use  by  them  in  such  exhibitions,  and  nf)t  for  any  other  person, 
and  not  for  sale,  and  which  have  been  used  by  them  abroad,  shall  be 
admitted  free  of  duty  under  such  regulations  as  tlie  Secretary  of  the 
Treasury  may  prescribe;  but  bonds  shall  be  given  for  the  payment  to 
the  United  States  of  such  duties  as  may  be  imposed  by  law  upon  any 
and  all  such  articles  as  shall  not  be  exported  within  six  months  after 
.such  importation:  Provided,  That  the  Secretary  of  the  Treasury  may, 
in  his  discretion,  extend  such  period  for  a  further  term  of  six  months 
in  case  application  shall  be  made  therefor. 

645.  l*rofessional  books,  implements,  instruments,  and  tools  of  trade. 
1897     occupation,  or  employment,  in  the  actual  possession  at  the  time,  of  per- 
sons emigrating  to  the  United   States;  but  this  exemption  shall  not  be 


FREE  LIST.  1097 

construed  to  include  machinery  or  other  articles  imported  for  use  in  any 
manufacturing  establishment,  or  for  any  other  person  or  persons,  or  for 
sale,  nor  shall  it  be  construed  to  include  theatrical  scenery,  properties, 
and  apparel ;  but  such  articles  brought  by  proprietors  or  managers  of 
theatrical  exhibitions  arriving  from  abroad,  for  temporary  use  by  them 
in  such  exhibitions,  and  not  for  any  other  person,  and  not  for  sale,  and 
1897  which  have  been  used  by  them  abroad,  shall  be  admitted  free  of  duty 
under  such  regulations  as  the  Seci-etary  of  the  Treasury  may  prescribe; 
but  bonds  shall  be  given  for  the  payment  to  the  United  States  of  such 
duties  as  may  be  imposed  by  law  upon  any  and  all  such  articles  as  shall 
not  be  exported  within  six  months  after  such  importation :  Provided, 
That  the  Secretary  of  the  Treasury  may  in  his  discretion  extend  such 
period  for  a  further  term  of  six  months  in  case  application  shall  be  made 
therefor. 

596.  Professional  books,  implements,  instruments,  and  tools  of  trade, 
occupation,  or  employment,  in  the  actual  possession  at  the  time,  of  per- 
sons arriving  in  the  United  States;  but  this  exemption  shall  not  be  con- 
strued to  include  machinery  or  other  articles  imported  for  use  in  any 
manufacturing  establishment,  or  for  any  other  person  or  persons,  or  for 
sale,  nor  shall  it  be  construed  to  include  theatrical  scenery,  properties, 
and  apparel,  but  such  articles  brought  by  proprietors  or  managers  of 
theatrical  exhibitions  arriving  from  aln'oad  for  temporary  use  by  them 
1894  in  such  exhibitions  and  not  for  any  other  person  and  not  for  sale,  and 
which  have  been  used  by  them  abroad  shall  be  admitted  free  of  duty 
under  such  regulations  as  the  Secretary  of  the  Treasury  may  prescribe; 
but  bonds  shall  be  given  for  the  payment  to  the  United  States  of  such 
duties  as  may  be  imposed  by  law  upon  any  and  all  such  articles  as  shall 
not  be  exported  within  six  months  after  such  importation :  Provided, 
That  the  Secretary  of  the  Treasury  may  in  his  discretion  extend  such 
period  for  a  further  term  of  six  months  in  case  application  shall  be  made 
therefor. 

686.  Professional  books,  implements,  instruments,  and  tools  of  trade, 
occupation,  or  employment,  in  the  actual  possession  at  the  time  of  per- 
sons arriving  in  the  United  States ;  but  this  exemption  shall  not  be  con- 
strued to  include  machinery  or  other  articles  imported  for  use  in  any 
manufacturing  establishment,  or  for  any  other  person  or  persons,  or  for 
sale, 

661.  Books,  professional,  of  persons  arriving  in  the  United  States. 

815.  *     *     *     Professional   books,   implements,   instruments,   and   tools 

of  trade,  occupation,  or  employment  of  persons  arriving  in  the  United 

States.     But  this  exemption  shall  not  be  construed  to  include  machinery 

or  other  articles  imported  for  use  in  any  manufacturing  establishment 

. or  for  sale. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Emigrants'  Effects. 

Emigrant. — A  citizen  of  the  United  States  after  residence  in  another  coun- 
try is  not,  upon  returning,  within  the  meaning  of  paragraph  582,  which  admits 
free  "  professional  books,  implements,  instruments,  and  tools  of  trade,  occupa- 
tion, or  employment  in  the  actual  possession  of  persons  emigrating  to  the 
United  States." 

Change  of  Legislative  Language  Signifies  Change  of  Intent. — By  chang- 
ing the  language  of  this  paragraph  from  "  persons  arriving,"  in  earlier  tariff 
laws,  to  "  persons  emigrating,"  in  later  ones.  Congress  evidently  intended  to 
narrow  the  class  of  persons  who  might  claim  under  it. — E.  Avery  Newton  v. 
U.  S.   (Ct.  Cust.  Appls.),  T.  D.  36127;  G.  A.  Ab.  38141  afhrmed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Theatrical  Effects  Under  Bond  for  Exportation. — Opinion  of  the  Solicitor 
of  the  Treasury  to  the  effect  that  the  Secretary  of  the  Treasury  has  no  power 


1890 


1883 


1098  DIGEST   OF   CUSTOMS   DECISIONS. 

to  allow  exportation  without  payment  of  duty  after  expiration  of  one  year. — 
Dept.  Order  (T.  I).  33989). 

Moving-Picture  Films  are  not  entitled  to  free  entry  as  theatrical  properties, 
etc.,  under  paragraph  656,  but  may  be  admitted  under  bond  without  payment 
of  duty  under  paragraph  714,  or  may  be  admitted  free  under  T.  D.  31602. — 
Dept.  Order  (T.  D.  32398). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Theatrical  Effects. — The  company  was  playing  the  Merry  Widow  in  Canada, 
and  there  received  from  France  costumes  for  the  performance  which  were 
useil  twice  in  Canada  and  were  then  brought  by  the  management  with  the 
company  into  the  United  States.  If  the  re(|uirements  of  this  paragraph  were 
complied  with,  the  articles  in  question  should  be  admitted  free  of  duty. — 
Ab.  235SS  (T.  D.  30733). 

Theatrical  Scenery  and  Drummers'  Samples. — Theatrical  scenery  and 
drunnners'  samples  of  domestic  or  foreign  origin  may  be  sent  into  Canada  and 
returned  to  the  United  States  in  the  manner  provided  by  T.  D.  28471. — Dept. 
Order  (T.  D.  28553). 

Animals    as    Theatrical    Properties. — Performing    animals    imported    for 
exhibition   in  theaters  and   menageries  free  of  duty   under   paragraph  645. — 
Dept.  Order  (T.  D.  27940). 
Emigrants'  Effects. 

Palpable  Mlstake  in  Paragraph  645,  Tariff  Act  of  1897. — The  use  of  the 
word  "  emigrating  "  in  paragraph  645  is  a  palpable  mistake,  the  word  "  immi- 
grating "  being  the  word  intended.  That  part  of  the  paragraph  in  question 
should  therefoi'e  be  construed  as  if  it  read :  "  Professional  books,  implements. 
Instruments,  and  tools  of  trade,  occupation,  or  employment,  in  the  actual  pos- 
session at  the  time,  of  persons  immigrating  to  the  United  States." 

Tools  of  Trade. — Tools  of  trade  to  be  entitled  to  free  entry  under  paragraph 
645  must  arrive  in  this  country  on  the  same  vessel  as  the  person  owning  them 
and  claiming  the  privilege.  Rosenfeld  v.  U.  S.  (66  Fed.  Rep.,  303),  Sandow  v. 
U.  S.  (84  Fed.  Rep.,  146),  and  Feddern's  case,  G.  A.  4783  (T.  D.  22.558).— T.  D. 
26337  (G.  A.  6029). 

Trained  Animals. — An  animal  trainer  who  imports  performing  bears  for 
exhibition  in  this  country,  but  who  comes  for  only  a  temporary  residence,  is  not 
fin  "  emigrant,"  and  can  not  obtain  the  benefits  of  paragraph  645,  placing  on 
the  free  list  "  instruments  of  occupation "  of  persons  "  emigrating "  to  the 
United  States.— T.  D.  2.5215  (G.  A.  5649). 

Architects'  Drawings. — Drawings  executed  by  an  architect  and  used  in  his 
business  as  such  are  "  implements  "  or  "  tools  of  trade  "  as  these  terms  are  used 
in  paragraph  645. 

Such  drawings  when  left  behind  an  emigi-ant  to  this  country,  though  inad- 
vertently, and  brought  over  in  a  different  ves.sel  following  the  one  in  which  he 
came,  although  in  his  trunk  with  his  personal  effects,  are  not  "  in  the  actual 
possession  at  the  time  "  of  such  per.son  "  emigrating  to  the  United  States."  In 
re  Rosenfeld  (66  Fed.  Rep.,  303)  cited  and  followed;  T.  D.  13785  (G.  A.  1979) 
distinguished.— T.  D.  22558  (G.  A.  4783). 

Emigrant. — An  American  citizen  who  removes  to  Europe  and  remains  there 
five  years,  retaining,  however,  his  citizenship  in  the  United  States,  is  not,  when 
returning  to  this  country,  an  "  emigrant "  within  the  meaning  of  this  para- 
graph. A  microscope  brought  by  an  American  physician,  for  five  years  a  resi- 
dent of  Europe,  is  not  free.— T.  D.  20610  (G.  A.  4336). 


FREE   LIST.  1099 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Live  Animals  and  Personal  (Theatrical)  Effects. — Certain  live  animals, 
wearing  apparel  and  lilce  parapliernalia,  for  circus  or  tlieatrical  performances, 
held  not  to  be  free  under  this  or  paragraph  669.— T.  D.  17081  (G.  A.  3462). 

Theatrical  Costumes  admitted  free  under  bond  for  temporary  use  are  sub- 
ject, if  not  reexported  at  the  end  of  the  bonded  period,  to  the  duties  prevailing 
at  the  time  of  the  importation  though  a  new  law  imposing  different  rates  has 
gone  into  effect  in  the  meantime.  78  Fed.  Rep.,  808  reversed. — U.  S.  v.  Russell 
(C.  C.  A.),  84  Fed.  Rep.,  878. 

Astronomers'  Instruments. — Astronomical  appartus  consisting  of  an  astro- 
nomical transit  instrument,  tripod  and  equatorial  stand,  telescope,  eyepieces, 
and  similar  articles,  in  the  actual  possession  of  a  student  of  astronomy  com- 
ing to  this  country  to  complete  his  course,  are  free.  The  collector  refused 
free  admission  to  the  apparatus  because  of  a  doubt  that  a  student  who  was  not 
earning  a  livelihood  in  a  profession  could  be  said  to  have  an  occupation  or 
employment.— T.  D.  15829  (G.  A.  2929). 

Professional  (Law)  Books. — Law  books  imported  from  Canada,  in  use 
there  by  the  father  of  the  importer  and  not  owned  by  the  importer  until  the 
time  of  the  importation,  not  used  by  him  abroad,  and  not  accompanying  him 
on  his  arrival  in  the  United  States,  are  dutiable  and  not  free  as  books  from 
foreign  countries  used  abroad  nor  as  professional  books,  etc. — T.  D.  16481  (G.  A. 
3234). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Theatrical  Costumes  Not  Arriving  With  the  Owner  are  not  free. — T.  D. 
15993    (G.   A.   3017). 

Tools  of  Trade — Sandow's  Horses. — Horses  used  by  Sandow  as  weights  or 
dumb-bells  in  exhibitions  of  feats  of  strength  are  not  free  as  tools  of  trade. — 
T.  D.  14850  (G.  A.  2533). 

Theatrical  Effects — Wilson  Barrett's. — A  carpenter's  chest,  brace  and  bit, 
sewing  machine,  and  towels  imported  by  Wilson  Barrett,  an  actor  and  theatrical 
manager,  held  not  free  as  tools  of  trade. 

Theatrical  scenery,  paraphernalia,  and  costumes  imported  by  Wilson  Barrett 
held  free  although  Mr.  Barrett  arrived  at  New  York  and  the  goods  were  shipped 
for  convenience  direct  from  Liverpool  to  Philadelphia  where  his  performances 
were  to  begin.— T.  D.  14049  (G.  A.  2100). 

Imported  by  Kiralfy  for  Barnum  &  Bailey. — Certain  theatrical  effects  im- 
ported by  Kiralfy  for  Barnum  &  Bailey  held  not  free.— T.  D.  13811  (G.  A. 
2005). 

Tools  of  Trade — Bernhardt's  Theatrical  Scenery. — Theatrical  scenery  used 
by  Sara  Bernhardt  held  free  as  implements  or  instruments  of  trade. — T.  D. 
13796   (G.  A.  1990). 

Tools  of  Trade — Circus  Animals. — Horses,  elephants,  hippopotami,  kan- 
garoos, monkeys,  hyenas,  tigers,  leopards,  and  other  animals  belonging  to  a 
circus,  held  not  free  as  tools  of  trade.— T.  D.  13763  (G.  A.  1957). 

Trained  Snakes. — Trained  snakes  brought  into  this  country  by  a  snake 
charmer  purely  for  use  in  exhibitions  and  not  for  sale  are  free  as  instruments 
of  trade  and  are  not  dutiable  as  live  animals  not  classified.  U.  S.  v.  Magnon 
(C.  C),  66  Fed.  Rep.,  151.— Same  v.  Same  (C.  C.  A.),  71  Fed.  Rep.,  293. 

Theatrical  Costumes  Not  on  Vessel  With  Owner. — Articles  that  do  not 
arrive  at  the  same  time  or  upon  the  same  vessel  with  the  importer  are  not  in 


1100  DIGEST   OF   CUSTOMS   DECISIONS. 

his  "  actual  possession "  within  tlie  nu'aiilnj,'  of  tills  para^'raph.  The  raer- 
cliandi.se  in  this  case  was  theatrical  costumes  sent  by  freif,'lit  steamer  and  arriv- 
ing about  the  15th  of  October,  the  owner  having  arrived  about  the  15th  of 
July.— Rosenfeld  v.  U.  S.  (C.  C.  A.),  G6  Fed.  Rep..  303. 

Theatrical  Costumes— Joint  Ownership. — Theatrical  costumes  imported  by 
one  of  two  joint  owners  for  their  joint  use  in  the  production  of  theatrical  bur- 
lesque are  not  dutiable  upon  the  ground  that  they  were  imported  for  another 
person  as  well  as  for  the  one  arriving  with  them. — Henderson  v.  U.  S.  (C.  C. 
A.),  G6  Fed.  Rep.,  53. 

Tools  of  Trade  Arriving  Separately  from  Owner. — Old  tools  of  trade 
shipped  by  freight  on  the  day  of  the  departure  of  a  person  from  England, 
which  did  not  arrive  in  the  United  States  until  one  month  after  the  arrival  of 
the  owner,  although  the  bill  of  lading  therefor  was  in  actual  po.ssession  of  the 
owner  ut  the  time  of  his  arrival,  are  free  as  tools  of  trade. — T.  D.  13785  (G.  A. 
197'J). 

Articles  properly  classifiable  as  implements  of  occupation  which  arrived  some 
time  after  the  owner  by  a  different  ship,  because  the  ship  in  which  he  came 
refu.sed  to  carry  them,  are  not  free. — Sandow  v.  U.  S.  (C.  C),  84  Fed.  Rep.,  146. 

Bicycle.— A  bicycle  is  not  a  tool  of  trade.— T.  D.  12629  (G.  A.  1278), 

Professional  Books,  Etc. — I-.aw  books  bought  by  an  American  lawyer  while 
abroad  but  not  used  by  him  while  abroad  and  not  brought  by  hlra  on  his  return 
are  not  free.— T.  D.  10916  (G.  A.  411). 

Religious  Books  for  Sunday-School  Teachers. — The  vocation  of  teaching 
a  Sunday  school  or  Bible  class  is  not  a  "  profession  "  within  the  commonly 
understood  meaning  of  this  work.  Hence  books  used  by  a  Sunday-school 
teacher  would  hardly  be  classed  as  professional  books,  especially  where  they 
had  never  been  used  abroad  prior  to  importation. — T.  D.  15585  (G.  A.  2845). 

Sculptors'  Modeling  Clay  is  free  as  tools  of  trade. — T.  D.  14175  (G.  A. 
2174). 

Fishing  Boat  and  Net. — A  fishing  boat  and  net  which  arrived  in  the  pos- 
session of  a  fisherman  are  free  as  tools  of  trade.— T.  D.  13990  (G.  A.  2095). 

Machines. — A  glove  manufacturer  imported  four  machines  used  in  the 
manufacture  of  gloves  in  Germany,  intending  to  transplant  his  business  to  the 
United  States  and  to  manufacture  gloves  in  the  same  way.  All  the  machines 
are  free  as  tools  of  trade  and  are  not  dutiable  as  manufactures  of  metal.  T.  D. 
13770  (G.  A.  1964)  reversed.— In  re  Lindner  (C.  C),  66  Fed.  Rep.,  723. 

Physicians'  Tools  of  Trade — -New  Microscope. — A  new  microscope  in  pos- 
session of  a  physician  and  a  citizen  of  the  United  States  is  free  as  a  tool  of 
trade.  The  fact  that  an  instrument  is  new  does  not  exclude  it  from  classifica- 
tion as  a  tool  of  trade.— T.  D.  14719  (G.  A.  2441). 

Outfit  for  Shooting  Gallery. — Six  rifles,  one  organ,  and  a  lot  of  painted 
images,  comprising  the  outfit  of  a  shooting  gallery,  held  not  to  be  tools  of 
trade.— T.  D.  12.583   (G.  A.  1267). 

Bakers'  Tools  of  Trade — Waffle  Irons. — Waffle  irons  are  free  as  tools  of 
trade.— T.  D.  14548   (G.  A.  2340). 

Turner's  Workbench. — The  oath  for  free  entry  of  a  turner's  workbench 
claims  that  it  is  the  tool  of  trade  of  Kernisch,  while  the  protest  claims  that 
it  is  the  property  of  Becker.  The  workbench  did  not  arrive  on  the  same 
steamer  with  Kernisch.    Protest  overruled.— T.  D.  12199  (G.  A.  1013). 


FEEE   LIST.  1101 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Tools  of  Trade  of  an  Architect— Statues. — Statues  are  not  tools  of  trade 
of  an  architect.— T.  D.  10405  (G.  A.  96). 

1913  583.  Pulu. 

1909  657.  Pulu. 

1897  646.  Pulu. 

1894  597.  Pulu. 

1890  687.  Pulu. 

1883  766.  Pulu. 

1913  584.  Quinia,  sulphate  of,  and  all  alkaloids  or  salts  of  cinchona  bark. 

1909  658.  Quinia,  sulphate  of,  and  all  alkaloids  or  salts  of  cinchona  bark. 

1897  647.  Quinia,  sulphate  of,  and  all  alkaloids  or  salts  of  cinchona  bark. 

1894  001.  Quinia,  sulphate  of.  and  all  alkaloids  or  salts  of  cinchona  bark. 

1890  690.  Quinia,  sulphate  of,  and  all  alkaloids  or  salts  of  cinchona  bark. 

1883  629.  Quinia,  sulphate  of,  salts  of,  and  cinchonidia. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Salt  of  Cinchona  Bark. — Merchandise  described  as  "  quinine  and  urea 
dihydrochlorate  "  and  classified  as  a  medicinal  preparation  under  paragraph  65 
was  claimed  to  be  free  of  duty  as  a  salt  of  cinchona  bark  (par.  658).  Protest 
sustained.— Ab.  28518  (T.  D.  32.529). 

Saloquinine,  classified  as  a  medicinal  preparation  under  paragraph  65,  was 
held  to  be  free  of  duty  under  paragi-aph  658  as  salt  of  cinchona  bark,  as  claimed 
by  the  importers.— Ab.  23594  (T.  D.  30733). 

DECISIONS  UNDER  THE  ACT  OF  1S97. 

Aristochin  was  held  to  be  free  of  duty  under  paragraph  647  as  a  preparation 
derived  from  cinchona  bark.  Note  U.  S.  v.  Merck  (168  Fed.  Rep.,  244;  T.  D. 
29600).— Ab.  21406  (T.  D.  29834). 

Ethylcarbonate  of  Quinine — Ether  Salicylate  of  Quinine  were  held  to 
be  free  of  duty  under  paragraph  647  as  salts  of  cinchona  bark.  U.  S.  v.  Merck 
(168  Fed.  Rep.,  244;  T.  D.  29600)  followed.— Ab.  21408. 

Euquinine. — Euquinine,  which  is  not  a  salt,  but  is  a  preparation  from  cinchona 
bark,  is  free  of  duty.— U.  S.  v.  Merck  (C.  C.  A.),  T.  D.  29600 ;  T.  D.  29101  (C.  C.) 
affirmed  and  Ab.  4753  (T.  D.  26053)  reversed. 

Quinine  in  Capsules. — The  placing  of  the  quinine  in  the  capsules  was  for 
purposes  of  facilitating  transportation,  and  the  fact  that  they  are  so  put  up 
does  not  take  them  out  of  the  provision  of  paragraph  647.  There  should  be  no 
differentiation  between  quinine  in  capsules  and  quinine  in  the  shape  of  pills, 
which  latter  has  always  been  passed  on  as  free  of  duty. — Ab.  17365  (T.  D. 
28536). 

Salts  of  Cinchona  Bark. — Articles  invoiced  as  "  quinine  glycerophosphate  " 
and  "  quinine  and  urea  hydrochlor  "  ^vere  held  to  be  free  of  duty  as  salts  of 
cinchona  bark  under  paragraph  647.  Ab.  13269  (T.  D.  276S5)  followed.— Ab. 
19760  (T.  D.  29298). 

The  merchandise,  which  was  invoiced  as  quinine  urea  and  bimuriate,  was 
found  to  be  a  salt  of  quinine  and  held  free  of  duty  under  paragraph  647  as  a 
salt  of  cinchona  bark. — Ab.  13269. 


1102  DIGEST   OF   CUSTOMS   DECISIONS. 


1913 


585.  Riidiiim    ami    salts    of,    radioactive    substitutes,    selenium    and 
salts  of. 


1909  G5'J.  Radium. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Radiof>on-Trink\vasser  in  2|-Poiin(l  Packages  or  Less. — The  words 
"  dutiable  under  this  section "  in  the  first  clau.se  of  paragraph  17  refer  to 
articles  upon  which  a  duty  has  been  levied,  and  have  no  application  to  articles 
which  would  otherwise  be  on  the  free  list.  Therefore,  chemical  and  medicinal 
compounds,  combinations,  and  similar  articles  which  would  be  classifiable 
under  the  free  list  in  the  act  of  1913  are  not  made  dutiable  at  20  per  cent  ad 
valorem  under  paragraph  17  when  imported  in  individual  packages  of  2i 
pounds  or  less.— T.  D.  34863  (G.  A.  7623). 

Radium  and  Containers. — An  apparatus  for  producing  emanations  of 
radium,  classified  as  a  nonenumerated  manufactured  article  under  paragraph 
385,  was  claimed  free  of  duty  as  radium  and  the  usual  containers  thereof  (par. 
585).     Protest  overruled.— Ab.  37051  (T.  D.  35000). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Radiogen  Injections  classified  as  medicinal  preparations  under  paragraph 
65  were  held  entitled  to  free  entry  as  radium  (par.  659).  G.  A.  7524  (T.  D. 
34052)  followe<l.— Ab.  36018  (T.  D.  34609). 

Radiogen-Trinkwasser. — Radium  bromide  dissolved  in  distilled  water  is 
entitled  to  free  entry  as  "  radium  "  under  paragraph  659  of  the  free  list,  and 
is  not  properly  dutiable  at  25  per  cent  ad  valorem  as  a  medicinal  preparation 
not  specially  provided  for  under  paragraph  65. — T.  D.  34052  (G.  A.  7524). 

1913        586.  Rags,  not  otherwise  specially  provided  for  in  this  section. 

f      374.  Woolen  rags,     *     *     *     10  cents  per  pound. 
1909|      QQQ    Rags,  not  otherwise  specially  provided   for  in  this  section. 

f      .363.  Woolen  rags,    *    *    *    10  cents  per  pound. 
1897J      j.^g    Rags,  not  otherwise  specially  provided  for  in  this  Act. 

1602.  Rags,  not  otherwise  specially  provided  for  in  this  Act. 
685.  *    *    *    rags  composed  wholly  or  in  part  of  wool,  all  the  foregoing 
not  otherwise  herein  provided  for. 

f      389.  On  woolen  rags.     *     *     *     the  duty  shall  be  10  cents  per  pound. 
1890  j      ggj    nag.s.  not  otherwise  specially  provided  for  in  this  Act. 

[      361.  Woolen  rags,     *     *     *     10  cents  per  pound. 
18831      481.  Rags,  of  whatever  material  composed,  and  not  specially  enuraer- 
[  .'ited  or  provided  for  in  this  Act,  10  per  centum  ad  valorem. 

Regulations— Disinfection  of  Rags,  Etc.— Dept.  Order  (T.  D.  22037).  See 
T.  D.  22010. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Waste  Gunny  Bagging  or  Cotton  Tares. 

"  Selected  Sides  " — "  Original  Gunny." — Large  pieces  of  secondhand  bag- 
ging suitable  for  patching  or  baling  cotton,  known  as  "  selected  sides,"  and 
what  is  known  as  "  original  gunny,"  consisting  of  pieces  of  old  cotton  bagging 


FREE   LIST.  1103 

unassorted  and  indiscriminately  mixed,  some  of  which  is  suitable  for  patching 
cotton,  is  not  free  of  duty  either  under  paragraph  632  as  waste  fit  only  to 
be  converted  into  paper  or  under  paragraph  648  as  rags  not  specially  pro- 
vided for. 

Tariff  IMeaning  of  the  Word  "  Rags." — The  word  "  rags  "  has  no  estab- 
lished and  miiform  commercial  designation,  but  would  seem  to  cover  any  old 
torn  pieces,  small  or  large,  of  any  woven  fabric  which  has  subserved  one  pur- 
pose and  comes  into  the  market  as  secondhand  material,  and  which  is  unfit  for 
patching  cotton. 

Old  Scrap  Gunny  Free  Under  Paragraph  648. — Small  fragments  of  waste 
bagging  which  are  usually  full  of  holes  and  irregular  in  size  and  present  the 
appearance  of  being  ragged  and  torn,  sometimes  known  as  scrap  gunny  and 
shown  to  be  unfit  practically  for  patching  or  baling  cotton,  ai-e  free  of  duty 
under  paragraph  648  as  rags  not  specially  provided  for.  Following  Train- 
Smith  Co.  V.  U.  S.  (140  Fed.  Rep.,  113;  T.  D.  26484).— T.  D.  28202  (G.  A.  6603). 

Old  Jute  Bagging.— if ekZ,  that  coarse  pieces  of  old  jute  bagging,  removed 
from  cotton  bales,  which  are  torn,  ragged,  and  dirty,  and  are  not  of  such  a 
character  as  to  be  capable  of  use  for  patching  purposes  or  otherwise  than  as 
paper  stock  or  for  stuffing,  are  not  dutiable  as  "  waste  "  under  paragraph  463 
but  free  of  duty  under  paragraph  648  as  "  rags." — Train-Smith  Co.  v.  U.  S. 
(C.  C),  T.  D.  26484;  (G.  A.  5265)  T.  D.  24172  reversed. 

1913        587.  Railway  bars,  made  of  iron  or  steel,  and  railway  bars  made  in 
part  of  steel,  T  rails,  and  punched  iron  or  steel  flat  rails. 

126.  Railway  bars,  made  of  iron  or  steel,  and  railway  bars  made  in 
1909    part  of  steel,  T  rails  and  punched  iron  or  steel  flat  rails,  seven-fortieths 
of  1  cent  per  pound ;     *     *     *. 

130.  Railway  bars,  made  of  iron  or  steel,  and  railway  bars  made  in 
1897    part  of  steel,  T  rails,  and  punched  iron  or  steel  flat  rails,  seven-twen- 
tieths of  1  cent  per  pound  ;     *     *     *. 

117.  Railway  bars,  made  of  iron  or  steel,  and  railway  bars  made  in 
1894    part  of  steel,  T  rails,  and  punched  iron  or  steel  flat  rails,  seven-twen- 
tieths of  1  cent  per  pound. 

141.  Railway  bars,  made  of  iron  or  steel,  and  railway  bars  made  in 
1890    part  of  steel,  T  rails,  and  punched  iron  or  steel  flat  rails,  six-tenths  of  1 
cent  per  pound. 

146.  Iron  railway  bars,  weighing  more  than  twenty-five  pounds  to  the 
yard,  seven-tenths  of  1  cent  per  poiuid. 

147.  Steel  railway  bars  and  railway  bars  made  in  part  of  steel,  weigh- 
1883  ^  ing  more  than  twenty-five  pounds  to  the  yard,  $17  per  ton. 

149.  Iron  or  steel  T  rails,  weighing  not  over  twenty-five  pounds  to  the 
yard,  nine-tenths  of  1  cent  per  pound ;  iron  or  steel  flat  rails,  punched, 
,  eight-tenths  of  1  cent  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Old  Steel  Rails  which  retain  their  identity  as  rails,  although  because  of 
their  pattern  they  are  not  likely  to  be  used  for  railway  purposes  in  this  coun- 
try, are  dutiable  under  the  specific  provisions  of  paragraph  130  for  steel  rails, 
and  not  as  scrap  steel  fit  only  for  remanufacture  under  paragraph  122.  Dwight 
1'.  Merritt  (140  U.  S.,  213)  ;  Downing  v.  U.  S.  (122  Fed.  Rep.,  445),  and  Illinois 
Central  Railroad  Co.  v.  McCall  (147  Fed.  Rep.,  925;  T.  D.  26639)  followed. 
Ginsburg  v.  U.  S.  (147  Fed.  Rep.,  531;  T.  D.  27228)  and  G.  A.  6214  (T.  D. 
26871)   distinguished.— T.  D.  28175   (G.  A.  6594). 

Defective  Steel  Rails. — As  to  new  steel  rails  which,  by  reason  of  certain 
defects,  have  depreciated  in  value,  but  which  are  still  rails  and  have  not  lost 
their  character  or  identity  as  such,  and  which  are  not  shown  to  be  unfit  for 


1104  DIGEST   OF   CUSTOMS   DECISIONS. 

uses  otluT  than  as  scrap  iron,  lu'ld  that  they  are  dutiable  as  "rails"  under 
paraf;rai)li  l.'JO,  and  not  as  "  scrap  steel  tit  only  to  be  renianufactured,"  under 
para^'rai»h  122.— Illinois  Central  Railroad  Co.  v.  McCall  (C.  C),  T.  D.  26639; 
G.  A.  decision  (unpublished)  affirmed. 

1913  .")88.  Ilennets,  raw  or  prepared. 

1909  <'.tj2.  Kennets,  raw  or  prepared. 

1897  050.  Rennets,  raw  or  iirepared. 

1894  <'IM.   Kennets,  raw  or  prepared. 

1890  li'.Ki.  Rennets,  raw  or  prepared. 

1883  518.  Rennets,  r.nv  or  prepared. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Rennet  Tablets. — Rennet  is  the  prepared  inner  membrane  of  a  calfs  (or 
perhaps  other  animal's)  stomach,  or  an  infusion  of  it  into  water,  used  for  the 
purpose  of  coagulating  or  curdling  milk,  and  also  used  medicinally,  in  some  of 
its  prepared  forms,  for  the  promotion  of  human  digestion.  (U.  S.  Dispensatory, 
16th  ed.,  p.  1904.) 

The  only  composite  constituents  in  these  articles  are  rennet  and  chloride 
of  sodium  or  common  salt,  the  latter  being  used  as  a  preservative. 

The  Treasury  Department  held  as  far  back  as  October,  1894  (Synopsis 
0624),  that  an  extract  consisting  of  rennet  dissolved  in  water,  and  containing 
salt  added  as  a  preservative,  was  free  of  duty  under  the  tariff  act  of  1883  as 
"  rennets  prepared."  No  difference  in  principle  can  be  discerned  between  the 
liquid  and  the  solid  fofms  of  the  article,  the  constituent  elements,  uses,  and 
nomenclature  being  the  same.— T.  D.  18148  (G.  A.  3905). 

1913         .")8».  Rye  and  rye  flour. 

1909        241.  Rye,  10  cents  per  bushel;   rye  flour,  one-half  of  1  per  cent  per 
iwund. 

1897         233.  Rye,  10  cents  per  bushel ;  rye  flour,  one-half  of  1  cent  per  pound. 

1894        190.  *     *     *     rye,    rye    flour,     *     *     *     20   per    centum    ad    valorem, 

*     *     *_ 

/      262.  Rye,  10  cents  per  bushel. 
1890  ^      263.  Rye  flour,  one-half  of  1  cent  per  pound. 

f      200.  Rye     *     *     *,  10  cents  per  bushel. 
1883  j      207.  Rye  flour,  one-half  cent  per  pound. 

1913  .190.  Sago,  crude,  and  sago  flour. 

1909  004.  Sago,  crude,  and  sago  flour. 

1897  052.  Sago,  crude. 

1894  606.  Sago,  crude,  and  sago  flour. 

1890  095.  Sago,  crude,  and  sago  flour. 

1883  744.  Sago,  sago  crude,  and  sago  flour. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

German  Sago,  which  is  in  the  form  of  small  pellets  manufactured  from 
potato  starch  and  is  an  imitation  of  or  substitute  for  true  pearl  sago,  is  cla.ssifi- 
able  as  an  unenuiuerated  manufactured  article  un<ler  section  0.  rather  than  as 
a  starch  under  paragraph  285  or  as  "sago,  crude,"  under  paragraph  652. — T.  D. 
28937  (G.  A.  6753). 


FREE   LIST.  1105 

Sago  Flour,  being  the  crudest  form  in  which  sago  is  imported,  and  not  being 
a  preparation  "  fit  for  use  as  starch,"  within  the  meaning  of  paragraph  285,  is 
exempt  from  duty  as  "  sago,  crude,"  under  paragraph  652,  and  is  not  dutiable 
under  said  paragraph  285,  at  li  cents  per  pound,  nor  at  20  per  cent  ad  valorem, 
as  a  nonenumerated  manufactured  article,  under  section  6.  Littlejohn  &  Par- 
sons V.  U.  S.  (119  Fed.  Rep.,  483).— T.  D.  24203  (G.  A.  5271). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Portland  Sago,  or  Arrowroot. — The  merchandise  is  a  starch  obtained  from 
the  plant  Arum,  and  is  known  as  "  Portland  sago,"  or  arrowroot. 

It  is  not  a  preparation  fit  for  use  as  starch,  and  it  is  sago. — T.  D.  15175  (G.  A, 
2701). 

Sago  Flour. — The  merchandise  is  exempt  from  duty  under  paragraph  695, 
"  sago,  crude,  and  sago  flour."  It  is  to  be  presumed  that  Congress  meant  what 
it  said  in  making  this  enumeration. — T.  D.  11061  (G.  A.  504). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Sago  Flour. — When  an  article  is  designated  by  a  specific  name,  general 
terms  in  the  same  or  subsequent  act,  although  broad  enough  to  comprehend  it, 
are  not  applicable  to  it.  A  designation  eo  nomine  must  prevail  over  general 
words.  "  Sago  flour  "  is  free  under  this  clause  and  is  not  dutiable  as  "  starch," 
although  sage  is  starch.— Tong  Duck  Chung  v.  Kelly  (11  Chi.  Leg.  News,  273; 
26  Int.  Rev.  Rec.,  159 ;  7  Fed.  Rep.,  741),  24  Fed.  Gas.,  46. 


1913 

591.  Salicin. 

1909 

665.  Salicin. 

1897 

653.  Salacin, 

1894 

607.  Salacine. 

1890 

696.  Salacine. 

1883 

554.  Salacine. 

1913 

592.  Salep,  or  salop. 

1909 

666.  Salep,  or  salop. 

1897 

654.  Salep,  or  salop. 

1894 

612.  Selep.  or  saloup. 

1890 

700.  Selep,  or  saloup. 

1883 

587.  Selep,  or  saloup. 

1913 

593.  Salt. 

295.  Salt  in  bags,  sacks,  barrels,  or  other  packages,  11  cents  per  one 
hundred  pounds;  in  bulk,  7  cents  per  one  hundred  pounds:  Provided, 
That  imported  salt  in  bond  may  be  used  in  curing  fish  taken  by  vessels 
licensed  to  engage  in  the  fisheries  and  in  curing  fish  on  the  shores  of 
the  navigable  waters  of  the  United  States  under  such  regulations  as  the 
Secretary  of  the  Treasury  shall  prescribe;  and  upon  proof  that  the  salt 
has  been  used  for  either  of  the  purposes  stated  in  this  proviso,  the  duties 
^  on   the   same   shall   be  remitted:    Provided   further,   That   exporters   of 

meats,  whether  packed  or  smoked,  which  have  been  cured  in  the  United 
States  with  imported  salt,  shall,  upon  satisfactory  proof,  under  such 
regulations  as  the  Secretary  of  the  Treasury  shall  prescribe,  that  such 
meats  have  been  cured  with  imported  salt,  have  refunded  to  them  from 
the  Treasury  the  duties  paid  on  the  salt  so  used  in  curing  such  exported 
meats,  in  amounts  not  less  than  $100. 

60690°— 18— VOL  1 70 


1894 


1890 


1106  DIGEST   OF   CUSTOMS   DECISIONS. 

284.  Salt  in  baps,  sacks,  barrels,  or  other  packages,  12  cents  per  one 
liundrt'd  pounds;  in  bulk.  8  conts  per  one  hundred  pounds:  Provided, 
That  iniportt'd  salt  in  bond  may  be  used  in  curing  fish  taken  by  vessels 
licenstHl  to  engage  in  the  tislieries  and  in  curing  fish  on  the  shores  of 
the  navigable  waters  of  the  I'liited  States  umh-r  such  regulations  as  the 
Secretary  of  the  Treasury  shall  prescribe;  and  upon  proof  that  the  salt 
has  been  u.se<l  for  either  of  the  purposes  stated  in  this  proviso,  the  duties 
on  the  same  shall  be  remitted:  Provided  further.  That  exporters  of 
meats,  whether  packed  or  smoked,  which  have  been  cured  in  the  United 
States  with  inii)orted  salt,  shall,  upon  satisfactory  proof,  under  such 
regulations  as  the  Secretary  of  the  Treasury  shall  prescribe,  that  surh 
meats  have  been  cured  with  imported  salt,  have  refunded  to  them  from 
the  Treasury  the  duties  paid  on  the  salt  so  used  in  curing  such  exportetl 
meats,  in  amounts  not  less  than  $100. 

G08.  Salt  in  bulk,  and  salt  in  bags,  sacks,  barrels,  or  other  packages 
(free),  but  the  coverings  shall  pay  the  same  rate  of  duty  as  if  imported 
.separately  :  Provided,  That  if  salt  is  imported  from  any  country  whether 
independent  or  a  dependency  which  imposes  a  duty  upon  salt  exported 
from  the  United  States,  then  there  shall  be  levied,  paid,  and  collected 
upon  such  salt  the  rate  of  duty  existing  prior  to  the  passage  of  this  Act. 

322.  Salt  in  bags,  sacks,  barrels,  or  other  packages,  12  cents  per  one 
hundred  pounds ;  in  bulk,  8  cents  per  one  hundretl  pounds :  Provided, 
That  imported  salt  in  bond  may  be  used  in  curing  fish  taken  by  vessels 
licensed  to  engage  in  the  fisheries  and  in  curing  fish  on  the  shores  of 
the  navigable  waters  of  the  United  States  under  such  regulations  as  the 
Secretary  of  the  Treasury  shall  prescribe;  and  upon  proof  that  the  salt 
has  been  used  for  either  of  the  purposes  stated  in  this  proviso,  the  duties 
on  the  same  .shall  be  remitted:  Provided  further,  That  exporters  of 
meats,  whether  packed  or  smoked,  which  have  been  cured  in  the  United 
States  with  imported  salt,  shall,  upon  satisfactory  proof,  under  such 
regulations  as  the  Secretary  of  the  Treasury  shall  prescribe,  that  such 
meats  have  been  curetl  with  imported  salt,  have  refunded  to  them  from 
the  Treasury  the  duties  paid  on  the  salt  so  used  in  curing  such  exported 
meats,  in  amounts  not  less  than  $100. 

48.3.  Salt  in  bags,  sacks,  barrels,  or  other  packages,  12  cents  per  one 
hundred  pounds ;  in  bulk,  8  cents  per  one  hundred  pounds :  Provided, 
That  exporters  of  meats,  whether  packed  or  smoked,  which  have  been 
cured  in  the  United  States  with  imported  salt,  shall,  upon  satisfactory 
proof,  under  such  regulations  as  the  Secretary  of  the  Treasury  shall 
prescribe,  that  such  meats  have  been  cured  with  importe<l  .salt,  have  re- 
funded to  them  from  the  Treasury  the  duties  paid  on  the  salt  so  used 
in  curing  such  exported  meats,  in  amounts  not  less  than  $100:  And  pro- 
vided further.  That  imported  salt  in  bond  may  be  u.sed  in  curing  fish 
taken  by  vessels  licensed  to  engage  in  the  fisheries,  and  in  curing  fish 
on  the  shores  of  the  navigable  waters  of  the  United  States,  under  such 
regtilations  as  the  Secretary  of  the  Treasury  shall  prescribe;  and  iipcm 
proof  that  the  salt  has  been  used  for  either  of  the  purposes  stated  in 
this  proviso,  the  duties  on  the  same  shall  be  remitted. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Salt  from  Canada. — Salt  bought  by  Gandy,  St.  .Tohn.s,  New  Brunswick,  from 
a  merchant  at  Liverpool  and  purcliase<l  in  St.  .Tohns  by  Goodhue.  Gandy  gave 
Goodhue  a  pov.-er  of  attorney  to  enter  the  salt  in  Gandy's  name  as  though  a 
shipment  from  Liverpool.  Held  dutiable  as  importe<l  from  St.  .Johns.  New 
Krunswick,  which  country  levies  a  duty  on  salt  imported  from  the  Uniteil 
States.— T.  D.  15838   (G.  A.  29.38). 

Salt  from  Germany. — Salt  imported  from  Germany  held  dutiable  umler 
paragraph  60S,  irrespective  of  prior  treaty  obligations. — T.  D.  17030  (G.  A. 
3814). 

Salt  imported  fr..m  (iermany  clMimed  to  be  for  use  in  curing  fish  assessed  at 
12  cents  per  10<»  ikmuhIs  under  this  jtaragraph  and  claimed  to  be  free  under 


1883 


FREE   LIST.  1107 

K.  S.  3022.  (See  S.  15201  and  art.  518-523,  Regulations  1892).  Held,  that 
there  being  no  proof  that  the  salt  was  used  in  curing  fish  the  protest  is  with- 
out merit;  (2)  that  the  claim  being  in  the  nature  of  an  allowance  for  draw- 
back the  board  has  no  jurisdiction.— T.  D.  16226  (G.  A.  3105). 

Salt  from  St.  Martin,  West  Indies. — Salt  from  St.  Martin,  West  Indies,  is 
free,  tlie  import  duties  on  .salt  imported  into  St.  Martin  having  been  abolished 
by  decree  of  August  28,  1888.— T.  D.  15994  (G.  A.  3018). 

Salt  from  Turks  Island. — Salt  imported  from  Turks  Island  prior  to  August 
28,  1894,  but  withdrawn  from  the  warehouse  after  that  date,  is  free. — T.  D. 
15477    (G.  A.  2826). 

Salt  Withdrawn  in  Bond  for  curing  fish.  The  right  of  the  Government  to 
the  duties  or  the  amount  of  damages  equal  to  the  duties  becomes  fixed  upon  the 
breach  of  the  conditions  of  the  bond,  and  the  salt  not  accounted  for  and  not 
rewarehoused  is  not  free  under  paragraph  608. — T.  D.  18405  (G.  A.  3962). 

DECISIONS  UNDER  THE  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Salt. — This  section  imposing  a  duty  on  salt  did  not  intend  that  the  sacks  in 
which  the  salt  was  imported  should  be  subject  to  an  additional  duty. 

The  court  can  not  undertake  to  infer  such  an  intention  merely  because  the 
relative  value  of  the  sacks  compared  with  the  salt  they  contained  is  much 
larger  than  that  which  the  vessel  or  outside  wrapper  usually  bears  to  the  mer- 
chandise imported  in  it. 

Section  8,  act  of  February  10,  1820  (3  Stat.,  541),  does  not  impose  a  duty  on 
the  sacks. — Karthaus  v.  Frick,  Taney,  94,  14  Fed.  Cas.,  136. 


1913 
1909 
1897 
1894 
1890 


594.  Santonin,  and  its  combinations  with  acids,  not  subject  to  duty 
under  this  section. 


68.  Santonin,  and  all  salts  thereof  containing  80  per  centum  or  over ' 
of  santonin,  50  cents  per  pound. 

71.  Santonin,  and  all  salts  thereof  containing  80  per  centum  or  over  of 
santonin,  $1  per  pound. 

62.  Santonine,  and  all  salts  thereof  containing  80  per  centum  or  over 
of  santonine,  $1  per  pound. 

78.  Santonine,  and  all  salts  thereof  containing  80  per  centum  or  over 
of  santonine,  $2.50  per  pound. 

1883        111.  Santonine,  $3  per  pound. 


595.  Seeds :  Cardamom,  cauliflower,  celery,  coriander,  cotton,  cummin, 
fennel,  fenugreek,  hemp,  hoarhound,  mangel-wurzel,  mustard,  rape.  Saint 
John's  bread  or  bean,  sorghum,  sugar  beet,  and  sugar  cane  for  seed; 
^'  bulbs  and  bulbous  roots  not  edible  and  not  otherwise  provided  for  in 
this  section ;  all  flower  and  grass  seeds ;  coniferous  evergreen  seedlings ; 
all  the  foregoing  not  .specially  provided  for  in  this  section. 

668.  Seeds:  *  *  *  cardamom,  cauliflower,  coriander,  cotton,  cummin, 
fennel,  fenugreek,  hemp,  hoarhound,  mangel-wurzel,  mustard,  rape.  Saint 
John's  bread  or  bean,  sugar  beet,  sorghum  or  sugar  cane  for  seed  ;  bulbs 
and  bulbous  roots,  not  edible  and  not  otherwise  provided  for  in  this  sec- 
tion ;  all  flower  and  grass  seeds;  evergreen  seedlings;  all  the  foregoing 
not  specially  provided  for  in  this  section. 

252.  *  *  *  evergreen  seedlings,  .$1  per  thousand  plants  and  15  per 
centum  ad  valorem ;     *     *     *. 

656.  Seeds :       *     *     cardamon,  cauliflower,  coriander,  cotton,  cummin, 

fennel,  lenugreek,  hemp,  hoarhound,  mangel-wurzel,  mustard,  rape,  Saint 

John's  bread  or  bean,  sugar  beet,  sorghum  or  sugar  cane  for  seed ;  bulbs 

and  bulbous  roots,  not  edible  and  not  otherwise  provided  for ;  all  flower 

,  and  grass  seeds ;  all  the  foregoing  not  specially  provided  for  in  this  Act. 


1909 


1897 


1108  DIGEST   OF   CUSTOMS   DECISIONS. 

611.  Seeds ;  *     *     *     cardamom,  coriander,  cotton,     *     »     *     cummin, 

fennel,  fenugreclv,  hemp,  hojirliound,  mustard,  rape,  Saint  Jolui's  bread 

1894    or  bene,  sugar  beet,  iiiaii;,'el-\vui/.('l.  s(>rj;lium  or  sugar  cano  for  seed,  and 

all  flower  and  grass  seed;  1)u11j.s  and  roots,  not  edible;  all  the  foregoing 

not  specially  provided  for  in  this  Act. 

G99.  Seeds:    *     *     *     cardamon,    coriander,    cotton,    cummin,    fennel, 
fenugreek,  hemp,  hoarhouiid,  mustard,  rajie.  Saint  .John's  bread  or  bene, 
1890    sugar   beet,    mangel-wurzel,    sorghum    or   sugar   cane    for   seed,    and    all 
Ilower  and  grass  seeds;  lnill)s  and  bulbous  roots,  not  edible;  all  the  fore- 
going not  specially  provided  for  in  this  Act. 

405.  Bulbs    and    bulbous    roots,    not    medicinal,    and    not    specially 
enumerated  or  provided  for  in  this  Act,  20  per  centum  ad  valorem. 
1883  ■(      452.  Hemp  seed  and  rape  seed,     *     *     *     one-quarter  of  1  cent  per 
pound. 

788.  Seed  of  the  sugar  beet. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

I/ocust  Beans  Chopped  Into  Coarse  Pieces. — The  locust  pods  had  been 
choppetl  into  coarse  pieces,  the  pith  and  seed  being  indiscriminately  mixed 
together,  but  relatively  few  of  the  seed  being  broken  in  the  process  and  nothing 
being  taken  away.  The  importation  is  accordingly  not  to  be  deemed  a  manu- 
facture, but  rather  as  by  its  collective  name  it  is  designated  "  St.  John's  bread." 
It  was  entitled  to  free  entry. — U.  S.  v.  Winter  &  Smillie  (Ct.  Cast.  Appls.), 
T.  D.  33836;  (G.  A.  Ab.  31521)  T.  D.  33242  aflirmed. 

Lupin  Seeds. — It  was  held  under  the  act  of  1897  that  vetch,  sainfoin,  spHrry, 
and  other  plants  used  for  forage  and  similar  purposes  are  included  within  the 
class  of  grasses  the  seeds  of  which  are  permitted  free  entry.  See  G.  A.  G3.50 
(T.  D.  27306)  and  G.  A.  6428  (T.  D.  27578).  These  seeds  come  within  that 
class  and  should  be  passed  free.— Ab.  25276  (T.  D.  31478). 

Rib-Grass  Seed  was  cla.ssified  as  seeds  not  specially  provided  for,  under 
paragraph  266,  and  was  held  to  be  free  of  duty  as  "  all  flower  and  grass  seeds  " 
fpar.  668).— Ab.  26690  (T.  D.  31883). 

Giant  Spurry  Seed. — The  only  question  is  whether  the  seed  in  question  here 
is  a  grass  seed.  G.  A.  6350  (T.  D.  27306).  The  seed  here  in  question  is  a  grass 
.seed  within  the  meaning  of  paragraph  668. — Ab.  24553  (T.  D.  31207). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Evergreen  Seedlings. 

Abies  nordmaniana  and  KaJmm  latifolia,  found  to  be  evergreens  produced 
from  seed,  and  rhododendron  plants,  were  held  entitled  to  free  entry  under 
paragraph  608.— Ab.  33953  (T.  D.  33833). 

Laurels — Khododendkons. — Species  of  the  laurel  {Aucuha  japonica  and 
Kalmia  latifolia)  and  of  the  rhododendron  (Rhododendron  ponticvm),  which 
retain  their  verdure  throughout  the  year,  are  "evergreens"  within  the  meaning 
of  paragraph  252;  and  under  said  paragraph  seedlings  of  those  plants  are 
dutiable  as  "  evergreen  seedlings  "  rather  than  as  "  nursery  stock." — U.  S.  v. 
Ouwerkerk  (C.  C.  A.),  T.  D.  28953;  T.  D.  28183  (C.  C.)  and  (G.  A.  6169)  T.  D. 
26772  aflirmed. 

Plants  from  2  feet  to  2i  feet  high,  propagated  or  raised  from  the  seed  of  the 
Indian  "deodar"  (Cedrvs  dcodara),  which  is  a  forest  cedar  native  of  the 
Himalayas,  are  not  dutiable  as  "  seedlings  of  ornamental  evergreen  trees,"  or  as 
"  nursery  stock  "  at  25  per  cent  ad  valorem  under  paragrai)h  2.52,  but  as  "  ever- 
green seedlings"  at  .$1  per  thousand  plants  and  15  per  cent  ad  valorem,  as 
provided  for  in  the  same  paragraph.— T.  D.  28247  (G.  A.  6618). 


FREE   LIST.  1109 

CoMMEBCiAL  DESIGNATION. — There  is  no  uniform  and  general  commercial 
usage  which  changes  the  designation  of  a  seedling  which  has  been  transplanted 
from  that  of  a  seedling  to  that  of  a  tree. 

Seedling. — A  seedling  is  germinated  from  the  seed,  as  distinguished  from  a 
plant  propagated  from  a  stock  or  cutting,  irrespective  of  whether  or  not  it  has 
been  transplanted.  Evergreen  seedlings  are  properly  dutiable  at  the  rate  of 
$1  per  thousand  and  15  per  cent  ad  valorem  under  the  provisions  of  paragraph 
252.— T.  D.  24305  (G.  A.  5305). 

Millet  Seed  in  their  natural  condition,  not  hulled  or  cleaned,  are  free  of  duty 
as  species  of  grass  seed  under  paragraph  656.  In  re  Dickinson  Co.,  G.  A, 
3423  (T.  D.  16995)  followed;  U.  S.  v.  Kaufmann  (84  Fed.  Rep.,  446;  28 
C.  C.  A.,  150)  distinguished.— T.  D.  24800  (G.  A.  5486). 

Phalaris  Arundinacea,  Giant  Spurry,  and  Vetch. — The  seed  of  Pha- 
laris  arundinacea  is  free  of  duty  under  paragraph  656  as  "  grass  seeds." 

The  seeds  of  giant  spurry  and  winter  vetches  are  not  "  grass  seeds  "  within 
the  meaning  of  paragraph  656,  but  are  dutiable  under  paragraph  254,  covering 
"  seeds  of  all  kinds  not  specially  provided  for."  In  re  Nungesser,  G.  A.  4602 
(T.  D.  21672)  followed;  In  re  Nungesser,  G.  A.  2597  (T.  D.  15020)  distin- 
guished.—T.  D.  24676   (G.  A.  5422). 

Shamrock  Seed, — The  seed  of  the  shamrock,  which  is  a  species  of  clover, 
held  to  be  free  of  duty  as  grass  seeds  under  paragraph  656,  and  not  dutiable  as 
seeds  not  specially  provided  for  under  paragraph  254. — T.  D.  26097  (G.  A. 
5950). 

Spurry  and  Seradella  Seed. — The  seed  of  field  spurry  or  common  spurry 
{Spergula  arvensis)  and  of  seradella  (Ornithopus  sativus)  are  free  of  duty 
under  the  provision  for  "  all  flower  and  grass  seeds  "  in  paragraph  656,  and  are 
not  dutiable  under  the  provision  for  "  seeds  of  all  kinds,  not  specially  pro- 
vided for,"  in  paragraph  254.— T.  D.  27578  (G.  A.  6428). 

Flower  Seeds. — Sunflower  seed  held  to  be  exempt  under  paragraph  656  as 
flower  seed  and  not  dutiable  as  "  other  seed  "  under  paragraph  254. — T.  D. 
21671    (G.  A.  4576). 

Vetch  Seed. 

"  Gbass  Seeds." — The  term  "  grass  seeds  "  in  paragraph  656  is  not  u.sed  in  its 
scientific  botanical  sense  and  restricted  to  plants  of  the  order  graminew,  or  true 
grasses,  but  includes  other  herbage  which  serves  for  pasture  or  forage  of  cattle 
and  which  has  come  to  be  popularly  or  commercially  known  as  grass. 

Same — Vetch  Seed. — The  seed  of  the  vetch,  one  of  the  so-called  "  artificial 
grasses,"  which  is  a  leguminous  plant  used  extensively  for  pasture  and  forage 
purposes  and  classed  with  grasses  and  forage  plants  by  the  seed  trade,  is  free 
of  duty  as  "  grass  seed  "  under  said  paragraph  656,  and  is  not  dutiable  as  a 
seed  not  specially  provided  for  under  paragraph  254. — T.  D.  27306  (G.  A.  6350). 

The  seed  of  the  sand  or  winter  vetch  (Vicia  villosa)  is  an  agricultural  seed, 
dutiable  at  30  per  cent  ad  valorem,  under  paragraph  254,  as  seeds  not  specially 
provided  for  in  said  act,  and  is  not  entitled  to  free  entry,  under  paragraph  656, 
as  "  grass  seeds,"  not  being  known  as  such  either  popularly  or  commercially. — 
T.  D.  21762  (G.  A.  4602). 

Grass  Seeds. — The  seed  of  Zizania  aquatica  is  not  dutiable  as  "  uncleaned 
rice  "  under  paragraph  232,  nor  is  it  dutiable  under  the  provision  in  paragraph 
254  for  "  seeds  of  all  kinds,  not  specially  provided  for,"  but  is  free  of  duty 
under  paragraph  650  as  a  "  grass  seed  "  not  specially  provided  for. — T.  D.  22876 
(G.  A.  4887). 


1110  DIGEST   OF   CUSTOMS  DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1S94. 

Millet  Seed. — The  merchandise  consists  of  millet  seed,  claimed  to  be  exempt 
from  duty  under  paragraph  611.  Millet  seed  is  (1)  grass  seed,  (2)  agricultural 
seed.  Fullo\viIl^'  the  ruling  in  G.  A.  2443  on  grass  seed,  the  protest  is  sus- 
tained.—T.  D.  IGDO.-)   (G.  A.  3423). 

Tropoeoliini  or  Nasturtium  Seeds  are  free  as  flower  seetls  and  not  dutiable 
as  garden  seeds.— T.  D.  17508  (G.  A.  3047). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Locust-Bean  Meal. — Locust  beans  which  have  been  taken  from  the  pod  and 
crushed  for  convenience  and  economy  of  transportation  are  not  seeds. — T.  D. 
13078  (G.  A.  1583). 

St.  John's  Bread  ore  bene  is  free  under  paragraph  699.— T.  D.  10949  (G.  A. 
444). 

Anthoxanthum  Odorata  Seed  is  a  grass  see<l  and  is  free  under  paragraph 
G99.— T.  D.  10f)49   (G.  A.  444). 

Black  Cumin  Seed.— The  seed  of  the  Nigella  sativa  plant,  known  as  black 
cumin  seed,  is  free.— T.  D.  12826  (G.  A.  1422). 

Black  Tare  seed  is  dutiable  as  agricultural  seed  and  not  as  a  vegetable  or 
as  a  grass  seed.  The  provision  for  agricultural  seed  is  more  specific  than  that 
for  grass  seed.— T.  D.  14162  (G.  A.  2161). 

Clover. — Seed  of  the  crimson  clover,  known  as  scarlet  clover  (Trifolium  in- 
carnatum),  is  free  as  a  grass  seed  and  not  dutiable  as  agricultural  seed. — T.  D. 

14720  (G.  A.  2442). 

G.  A.  646  is  modified  so  that  clover  seed  of  the  kind  used  for  sowing  for 
agricultural  purposes  must  be  regarded  as  dutiable  under  paragraph  286.- 
T.  D.  14162  (G.  A.  2161). 

Clover  seed  is  bought,  sold,  and  commercially  known  as  a  grass  seed,  and  as 
paragraph  699  provides  free  admission  for  grass  seeds  the  claim  of  the  im- 
porter is  hereby  sustained.— T.  D.  11363  (G.  A.  646). 

Sainfoin  or  French  Grass  Seed  is  free  and  not  dutiable  as  an  agricultural 
seed.— T.  D.  14937  (G.  A.  2566). 

Italian  and  English  Rye  Grass.— Italian  rye-grass  seed  and  English  rye- 
grass seed  are  free  as  grass  seed  and  not  dutiable  as  agricultural  seed.  The 
term  "  grass  seed  "  is  more  specific  than  the  words  "  agricultural  seed."— T,  D. 

14721  (G.  A.  2443). 

Spurry  Clover  Seed  is  free  as  grass  seed  and  not  dutiable  as  agricultural 
seed.— T.  D.  15020  (G.  A.  2597). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Cotton  Seed  dutiable  as  an  oil  seed  and  not  as  seeds  not  specially  enu- 
merated.—T.  D.  10740  (G.  A.  293). 

Mangel-wurzel  Seed  held  to  be  free  under  paragraph  760,  act  of  1883.— 
Ferry  v.  Livingston,  115  U.  S.,  542. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Seeds. — Where  certain  seeds,  such  as  mustard,  caraway,  cardainon,  and 
fenugreek,  were  invoiced  as  seeds  and  the  jury  found  that  they  were  known 
as  such  in  trade.    Held,  that  they  were  free  under  schedule  1  as  "  garden  seed 


FREE   LTST.  1111 

and  all  other  seeds  not  otherwise  provided  for  "  and  not  as  "  medicinal  drugs 
in  a  crude  state  not  otherwise  provided  for  "  nor  as  a  noneuumerated  article. — 
Boving  V.  Lawrence  (1  Blatchf.,  616),  3  Fed.  Cas.,  1024, 

1913        596.  Sheep  dip. 
1909         609.  Sheep  dip. 

1897        ^'^^'  ^'^^^P  ^^^P'  "*^*  including  compounds  or  preparations  that  can  be 
used  for  other  purposes. 

1894         (Not  enumerated.) 

1890         (Not  enumerated.) 

1883         (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Sapo  Cresol,  classified  as  a  coal-tar  product  under  paragraph  15,  was  claimed 
free  of  duty  as  sheep  dip  (par.  669).  Protests  overruled. — Ab.  36045  (T.  D. 
34609). 

Sheep  Dip. — An  article  commercially  known  as  "  sheep  dip,"  which  is  shown 
upon  analysis  to  be  suitable  for  that  purpose,  free  of  duty  as  "  sheep  dip  "  under 
paragraph  669.— Dept.  Order  (T.  D.  32690). 

The  term  "  sheep  dip  "  in  paragraph  669  is  one  without  words  of  limitation, 
or  qualification,  and  accordingly  embraces  all  compounds  or  preparations  known 
as  sheep  dip,  including  such  as  are  derived  from  coal  tar,  irrespective  of  the 
fact  that  tliey  may  be  used  for  other  purposes. — T.  D.  31799  (G.  A.  7256). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Preparations  Having  Other  Uses. — As  to  the  provision  in  paragraph  657, 
for  sheep  dips,  excepting  such  as  "  can  be  used  for  other  purposes,"  Held,  that 
this  phraseology  excludes,  from  classification  as  sheep  dip,  preparations  which 
in  a  commercial  sense  are  fit  for  other  purposes  than  sheep  dipping  or  which  are 
actually  used  for  other  purposes,  and  that  Cannon's  dip,  which  is  advertised  as 
a  sheep  and  cattle  wash,  insecticide,  disinfectant,  and  remedy  for  diseases  of 
domestic  animals,  is  not  entitled  to  classification  under  said  paragraph. — Moody 
V.  Patterson  (C.  C),  T.  D.  28058;  Ab.  3858  (T.  D.  25805)  affirmed. 

Sheep  Dip. — A  compound  known  as  sheep  dip  and  applied  externally  to  sheep 
as  a  germicide,  held  to  be  dutiable  at  20  per  cent  ad  valorem  imder  the  pro- 
visions of  paragraph  15.  Shallus  v.  Stone  (T.  D.  27825)  followed.— T.  D.  28032 
(G.  A.  6563). 

Thymocresol,  though  used  as  a  sheep  dip,  is  not  free  of  duty  under  para- 
graph 657,  relating  to  "  sheep  dip,  not  including  compounds  or  preparations  that 
can  be  used  for  other  purposes,"  because  it  is  also  used  as  a  disinfectant  and 
otherwise.- -Shallus  v.  Stone  (C.  C),  T.  D.  27825;  Ab.  11579  (T.  D.  27393) 
affirmed. 

Little's  Sheep  Dip,  the  main  component  of  which  is  a  product  of  coal  tar, 
being  recommended  as  a  remedy  for  internal  parasites  in  horses,  ringworm, 
saddle  galls,  scab,  burns,  bites,  stings,  etc.,  is  not  free  of  duty  under  the  pro- 
vision in  paragraph  657,  "  sheep  dip,  not  including  compounds  or  preparations 
that  can  be  used  for  other  purposes,"  but  is  dutiable  under  paragraph  15  as  a 
coal-tar  product.  G.  A.  4124  (T.  D.  19228)  ;  Ab.  3858  (T.  D.  25805)  cited.— 
T.  D.  26800  (G.  A.  6177). 

A  yellow  substance  with  a  pronounced  sulphur  odor  and  about  the  consistency 
of  ordinary  butter,  which  is  described  in  the  invoice  and  on  the  labels  of  the 
package  in  which  it  is  contained  as  "  Hayward's  paste  sheep  dip  "  and  as  "  Hay- 


1112  DIGEST  OF   CUSTOMS  DECISIONS. 

ward's  sulpliur  paste  dip,"  which  the  chemist  reports  to  be  composed  variously 
of  sulpliur  phenol  acids,  arsenious  oxide,  sodium  arsenite  and  arseniate,  arse- 
nious  sulphide  and  sodium  chloride,  and  is  expressly  intended  for  use  as  a 
sheep  dip  and  is  not  fit  for  other  commercial  purposes,  is  exempt  from  duty 
under  the  provisions  of  paragraph  657.— T.  D.  23285  (G.  A.  499G). 

Soluble  Creosote. — A  chemical  compound  and  medicinal  preparation,  com- 
poseil  of  dead  or  creosote  oil  and  an  alkali,  which  is  soluble  in  water,  is  de- 
scribed variously  as  "  sheep  dip,"  "  soluble  creosote,"  etc.,  and  is  chiefly  used  as 
a  germicide,  disinfectant,  antiseptic,  and  for  similar  purposes  in  bathing  sheep 
and  other  animals  to  destroy  parasites  or  microorganisms,  bacterial  germs,  etc., 
and  to  prevent  and  cure  scab,  foot  rot,  and  other  diseases  by  external  and 
internal  application,  was  held  to  be  dutiable  at  20  per  cent  ad  valorem  under 
paragraph  15,  in  accordance  with  the  decision  of  the  United  States  Circuit 
Court  for  the  Southern  District  of  New  York  in  the  suit  of  Schoellkopf,  Hart- 
ford &  MacLagan  v.  U.  S.   (124  Fed.  Rep.,  89).— T.  D.  23139  (G.  A.  4949). 

A  dry  yellow  powder,  imported  in  ca.ses  of  85  pounds  each,  valued  at  30  shil- 
lings sterling  per  case,  and  compo.sed  of  sulphur,  arsenic,  and  soda,  and  in- 
tended expressly  and  exclusively  used  as  sheep  dip,  and  not  susceptible  of  use 
for  other  purposes,  is  exempt  from  duty  under  paragraph  657. 

A  dark-brown  fluid  with  a  tarry  odor,  imported  in  drums  of  5  gallons  each 
and  composed  of  potash  and  fatty  anhydrides  and  tar  acids  of  dead  oil — or 
potash  soap  and  creosote  oil — which,  being  used  to  some  extent  in  the  treat- 
ment of  sheep  for  certain  diseases,  is  included  in  the  class  of  nonpoisonous  dips, 
but  is  susceptible  of  use  and  is  extensively  used  as  a  disinfectant,  antiseptic, 
and  for  other  meilicinal  purposes  generally,  therefore  is  not  exempt  from  duty 
under  paragraph  657.— T.  D.  22575   (G.  A.  4790). 

Sheep  dip,  so  called,  made  from  cresol  or  cresylic  acid,  dead  oil  of  coal  tar, 
caustic  soda,  oleate  of  potash,  and  other  substances  combined  with  water,  is 
not  free  of  duty  under  paragraph  657,  being  extensively  used  as  a  disinfectant, 
deodorizer,  and  anti.septic,  and  also  as  a  rae<licinal  preparation  in  healing  or 
curing  wounds,  sores,  diseases  of  the  human  and  animal  body,  and  for  other 
purposes.— T.  D.  19228  (G.  A.  4124). 

This  provision  does  not  apply  to  a  compound  that  is  used  extensively  for 
other  purposes  than  sheep  dipping. — Wyman  v.  U.  S.,  117  Fed.  Rep.,  202. 

1913  59  7.  Shotgun  barrels,  in  single  tubes,  forged,  rough  bored. 

1909  670.  Shotgun  barrels,  in  single  tubes,  forged,  rough  bored. 

1897  658.  Shotgun  barrels,  in  single  tubes,  forged,  rough  bored. 

1894  614.  Shotgun  barrels,  forged,  rough  bored. 

1890  702.  Shotgun  barrels,  forged,  rough  bored. 

1883  204.  Forged  shotgun  barrels,  rough  bored,  10  per  centum  ad  valorem. 
DECISIONS  UNDER  THE  ACT  OF  1897. 

Shotgun  Barrels. — Certain  single-tube  gun  barrels  from  Belgium  held  to  be 
forged  and  free  of  duty  under  paragraph  658.  Judicial  affirmance  of  G.  A. 
1709.— T.  D.  21404  (G.  A.  4490). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Shotgun  Barrels  made  by  the  Whitworth  patent  process,  and  shown  to  have 
gone  through  a  hammering  process,  held  to  be  forged  and  to  be  free  of  duty 
under  the  provision  in  paragraph  614  for  "  shotgun  barrels,  forged,  rough 
bored."- U.  S.  v.  Baldwin  (C.  C),  T.  D.  25070;  G.  A.  decision  (unpublished) 
affirmed. 


1890 


FREE   LIST.  1113 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Forged  Shotgun  Barrels. — This  partmraph  was  Intended  to  exempt  such 
forged  shotgun  barrels  as  are  bored  in  such  manner  only  as  is  necessary  to 
determine  whether  the  article  is  sound  and  perfect,  and  which  are  otherwise  in 
tl:e  rough  condition  in  which  they  come  from  the  forge,  without  being  welded 
and  brazed,  polished,  or  otherwise  advanced  toward  completion.— T.  D.  127S7 
(G.  A.  1383). 

1913  598.   Shrimps,  lobsters,  and  other  shellfish. 

1909  671.  Shrimps  and  other  shellfish. 

1897  659.  Shrimps  and  other  shellfish. 

1894  615.  Shrimps,  and  other  shellfish,  canned  or  otherwise. 

703.  Shrimps,  and  other  shellfish. 

296.  Cans  or  packages,  made  of  tin  or  other  metal.  rontMining  shellfish 
admitted  free  of  duty,  not  exceeding  one  quart  in  contents,  shall  be  sub- 
ject to  a  duty  of  8  cents  per  dozen  cans  or  packages ;  and  when  ex- 
ceeding one  quart,  shall  be  subject  to  an  additional  duty  of  4  cents  per 
dozen  for  each  additional  half  quart  or  fractional  part  thereof:  Provided, 
That  luitil  June  thirtieth,  eighteen  hundred  and  nlnety-oue,  such  cans 
.or  packages  shall  be  admitted  as  now  provided  by  law. 

1883         783.  Shrimps,  or  other  shellfish. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Calamares,  a  species  of  cuttlefish  known  as  the  octopus,  were  held  free  of 
duty  as  shellfish  under  paragraph  659.— Ab.  18237  (T.  D.  28805). 

Ground  Clams  in  Tins. — So-called  condensed  clams,  which  consist  of  fresh 
clams  removed  from  the  shell,  ground  into  fine  particles,  and  then  sealed  in 
tin  cans  after  a  partial  evaporation  of  the  moisture,  and  w^hich  are  used  as  a 
substitute  for  fresh  clams  in  making  broth,  chowder,  and  other  culinary  articles. 
are  free  as  "  shell  fish  "  under  paragraph  659,  and  are  not  dutiable  by  similitude 
at  the  same  rate  as  "  fish  paste  or  sauce  "  under  paragraph  241. — T.  D.  26387 
(G.  A.  6052). 

Cuttlefish,  Kitefish,  and  Dried  Flatfish  were  held  free  of  duty  under  para- 
graph 659  as  shellfish.  U.  S.  v.  Soy  Hing  Cheong  &  Co.  (suit  1834;  T.  D. 
28460)  followed.— Ab.  17155  (T.  D.  28468). 

Moscardini  were  held  to  be  free  of  duty  as  shellfish  under  paragraph  659. 
Ab.  17151  (T.  D.  28468)  followed.— Ab.  19486  (T.  D.  29193). 

Octopus, — The  board  held  the  octopus  to  be  free  of  duty  under  paragraph 
659  as  shellfish.     T.  D.  28441  noted.— Ab.  17151  (T.  D.  28468). 

Shellfish  Paste. — An  article  classified  as  fish  paste  under  paragraph  241  was 
held  to  be  free  of  duty  under  paragraph  659,  relating  to  shrimps  and  other 
shellfish.— Ab.  22628  (T.  D.  30314). 

Curried  Prawns. — The  provision  for  "  shrimps  and  other  shellfish  "  in  para- 
graph 659  is  not  confined  to  shellfish  in  a  raw  or  fresh  state,  but  includes  also 
prepared  shellfish. 

Prawns,  which  are  crustaceans  somewhat  like  the  shrimp,  when  prepared  by 
cooking  with  the  addition  of  curry  sauce,  etc.,  and  put  up  in  glass  packages, 
are  free  of  duty  under  the  provision  for  "  shrimps  and  other  shellfish  "  in  para- 
graph 659,  and  are  not  dutiable  as  prepared  meat  under  paragraph  275. — T.  D. 
27791  (G.  A.  6503). 

Shellfish  in  Tin  Packages  were  held  to  be  free  of  duty  under  paragraph 
659,  relating  U  shellfish.— Ab.  5960  (T.  D.  26289). 


1114  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1S90. 

Abalone  Meat  is  free  as  shellfish  and  not  dutiable  as  prepared  meats. — T.  D. 
KMOO  {G.  A.  14C). 

Oysters  in  Oil. — Smoked  or  dried  oysters  in  nut  oil  are  free  as  shellfish. — 
T.  D.  12258  (G.  A.  1072). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Lobsters. — Tin  cans  containing  lobsters,  imported  from  Prince  Edwards 
Island  and  from  Halifax,  Nova  Scotia,  are  dutiable  under  section  4.  clause  6, 
of  this  act.  Section  7  of  the  act  of  March  3.  1SS3,  has  no  reference  to  the 
special  duty  iini)osetl  on  tin  cans  containing  fish. — Russell  v.  Worthingtou,  23 
Fetl.  Rep.,  248. 

1913  599.  Silk  cocoons  and  silk  waste. 

1909  073.  Silk  cocoons  and  silk  waste. 

1897  GOl.  Silk  cocoons  and  silk  waste. 

1894  G17.  Silk  cocoons  and  silk  waste. 

1890  705.  Silk  cocoons  and  silk  waste. 

1883  785.  Silk  cocoons  and  silk  waste. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Silk  Waste. — The  silk  waste  of  commerce  made  free  is  (1)  of  cut  or  pierced 
cocoons  tlie  unity  of  the  silk  fiber  of  which  has  been  destroyed  by  the  moths, 
and  (2)  of  small  bits  or  fragments  which  are  pulled  or  broken  off  in  the  process 
of  reeling  the  threads  or  fibers  from  cocoons. — T.  D.  17410  (G.  A.  3G01). 

600.  Silk,  raw,  in  skeins  reeled  from  the  cocoon,  or  rereeled,  but  not 
wound,  doubled,  twi.sted,  or  advance<l  in  manufacture  in  any  way. 

G72.  Silk,  raw,  in  skeins  reeled  from  the  cocoon,  or  rereeled.  but  not 
^^        wound,  doubled,  twisted,  or  advanced  in  manufacture  in  any  way. 


1897 


GGO.  Silk,  raw,  or  as  reeled  from  the  cocoon,  but  not  doubled,  twisted, 
or  advanced  in  manufacture  in  any  way. 


GIG.  Silk,  raw,  or  as  reeled  from  the  cocoon,  but  not  doubled,  twisted, 
^°^      nor  advanced  in  manufacture  in  any  way. 

704.  Silk,  raw,  or  as  reeled  from  the  cocoon,  but  not  doubletl,  twisted, 
or  advanced  in  manufacture  in  any  way. 

784.  Silk,  raw,  or  as  reeled  from  the  cocoon,  but  not  doubled,  twisted, 
or  advanced  in  manufacture  in  any  way. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Rereeled  Tussah  Silk. — Raw  tussah  silk  in  the  condition  as  reeled  from 
cocoons,  which  has  merely  been  transfemnl  from  the  large  reels  on  which  it 
was  taken  from  the  cocoons  to  smaller  reels,  in  order  to  adapt  the  skeins  thus 
produced  to  American  spinning  machines.  Is  not  dutiable  under  the  provisions 
of  paragraph  384  as  "  silk  partially  manufactured  from  cocoons,"  but  is  entitled 
to  free  entry  under  the  provisions  of  paragraph  GGO  as  "  silk,  raw,  or  as  reeled 
from  the  cocoon,  but  not  doubled,  twisted,  or  advanced  in  manufacture  in  any 
way."  U.  S.  V.  Stewart  (T.  D.  2.5898),  affirming  In  re  Stewart,  G.  A.  57G7 
(T.  D.  25524),  followed.— T.  D.  26032  (G.  A.  5920). 


FREE   LIST.  1115 

1913  601.   Silkworm  eggs. 

1909  G74.  Silkworm  eggs. 

1897  GG2.  Silkworm's  eggs. 

1894  618.  Silkworm's  eggs. 

1890  TOG.  Silkworm's  eggs. 

1883  78G.  Silkworm's  eggs. 

1913  602.  Skeletons  and  other  preparations  of  anatomy. 

1909  675.  Skeletons  and  other  preparations  of  anatomy. 

1897  663.  Skeletons  and  other  preparations  of  anatomy. 

1894  619.  Skeletons  and  other  preparations  of  anatomy. 

1890  707.  Skeletons  and  other  preparations  of  anatomy. 

1883  787.  Skeletons  and  other  preparations  of  anatomy. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Anatomical  Specimens  in  Alcohol. — Parts  of  the  human  and  animal  bodies 
preserved  in  an  alcoholic  fluid,  manufactured  and  sold  especially  for  educa- 
tional purposes,  held  to  be  specifically  provided  for  as  "  preparations  of  anat- 
omy "  under  paragraph  675  of  the  free  list,  and  not  dutiable  as  animal  objects 
preserved  in  alcohol  under  paragraph  2.— T.  D.  34088  (G.  A.  7526). 

Anatomical  specimens  of  animal  matter  for  educational  purposes,  placed  in 
alcohol  for  preservation,  were  held  entitled  to  free  entry  under  paragraph 
675.— Ab.  33717  (T.  D.  33778). 

Human  Ear  Bones,  Mounted. — A  preparation  showing  the  bones  of  the 
human  ear,  mounted,  held  free  of  duty  mider  the  provision  for  "  preparations 
of  anatomy  "  in  paragraph  675.— Ab.  30533  (T.  D.  32943). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Preparations  of  Anatomy. — The  merchandise  consisted  of  skeletons  and 
dissected  preparations  of  birds,  animals,  and  fish,  some  of  them  mounted  and 
inclosed  in  glass  cases  and  others  in  glass  jars  and  immersed  in  a  preservative 
liquid,  all  being  used  for  illustrative  purposes.  The  board  sustained  the  im- 
porters' contention  that  they  should  have  been  classified  as  free  of  duty  under 
the  provision  in  paragraph  663  for  skeletons  and  other  preparations  of  anat- 
omy.    Note  Ab   7325  (T.  D.  26594).— Ab.  8100  (T.  D.  26708). 

The  merchandise  consisted  of  dissected  preparations  of  animals,  tapeworms, 
etc.,  mounted  on  glass  plates  and  immersed  in  a  preservative  liquid,  being  in- 
closed in  a  glass  jar  for  illustrative  purposes.  The  articles  were  claimed  to  be 
free  of  duty  under  paragraph  663,  relating  to  skeletons  and  other  preparations 
of  anatomy.     The  protest  was  sustained. — Ab.  7325  (T.  D.  26594). 

1913  603.  Skins  of  hares,  rabbits,  dogs,  goats,  and  sheep,  undressed. 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  709.  Goatskins,  raw. 


1913 
1909 


604.  Skins  of  all  kinds,  raw,  and  hides  not  specially  provided  for  in 
this  section. 

676.  Skins  of  all  kinds,  raw  (except  sheepskins  with  the  wool  on),  and 
hides  not  specially  provided  for  in  this  section. 


1116  DIGEST   OF   CUSTOMS  DECISIONS. 

1897        ^*'"'"*"  ^^'"^  ^^  "'^  kinds,  raw  (except  sheepskins  with  the  wool  on),  and 
hiiles  not  si)ecially  provided  for  in  this  Act. 

1894        505.  Hides  and  skins,  raw  or  uncured,  whether  dry,  salted,  or  pickled. 

005.  Hides,  raw  or  uncured,  whether  dry,  salted,  or  pickled,  Angora 
1890    Koat  skins,  raw,  without  the  wool,  unmanufactured,  asses'  skins,  raw  or 
imniainifa<tured,  and  skin.s,  except  sheepskins,  with  the  wool  on. 

(      7U).  Hides,  raw  or  uncured,  whetlier  dry,  salted,  or  pickled,  and  skins, 
except  slieepskins  with  tlie  wool  on;  Angora  goat  skins,  raw,  without  the 
wool,  unmanufactured;  asses'  skins,  raw  or  unmanufactured. 
788.  Skins,  dried,  salted,  or  pickled. 


1883 


DECISIONS  UNDER  THE  ACT  OF  1909. 

Russian  Lambskin. — Commercial  designation  is  first  to  be  ascertained,  and 
if  found  to  exist  it  controls  the  application  of  the  language  of  the  statute. 

Where  two  terms  of  de.scription  are  differentiated  in  a  statute,  and  in  an- 
other paragraph  one  of  these  terms  is  employed,  its  use  here  must  he  taken  to 
be  contined  to  the  single  subject  matter  expressed,  exclusive  of  the  other. 

An  administrative  interpretation,  long  continued  and  adopted  in  legislation, 
is  controlling. 

In  conformity  with  these  principles  of  construction,  lambskins  can  not  be 
deemed  sheepskins,  and  the  merchandise  was  entitled  to  free  entry  whether 
classified  under  either  paragraph  574  or  G76. — Goat  &  Sheepskin  Import  Co. 
et  al.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34254;  (G.  A.  Ab.  320G1)  T.  D.  33594 
reversed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Calfskins. — Long-haired  raw  calfskins  are  not  entitled  to  free  entry  as 
"  furs,  undressed,"  under  paragraph  561,  or  as  "  fur  skins  of  all  kinds  not 
dressed  in  any  manner"  under  paragraph  562.  In  re  Haberman  (G  .A.  4052), 
holding  such  skins  to  be  free  under  paragraph  664,  approved. — T.  D.  18837 
(G.  A.  4065). 

Calfskins  and  Hides. — The  dividing  line,  as  to  weight,  between  raw  calf- 
skins and  raw  hides  of  cattle  is  25  pounds,  and  as  to  dry  skins  and  dry  hides  12 
pounds.  Skins  weighing  under  such  amounts  are  entitled  to  free  entry  under 
paragraph  664  as  "  skins  of  all  kinds."  and  are  not  dutiable  as  "  hides  "  under 
paragraph  437.  In  re  Haberman,  T.  D.  18739  (Q.  A.  4052),  explained  and 
approved.— T.  D.  19716  (G.  A.  4215). 

Hides— Skins. — Skins  of  cattle,  weighing  under  12  pounds,  are  free  of  duty. 
Decisions  of  United  States  circuit  court  and  court  of  appeals  followed  (T.  D, 
25900  and  T.  D.  27117).— T.  D.  27294   (G.  A.  6344). 

Mixed  Hides  and  Skins. — As  to  a  mixed  importation  of  hides  and  skins,  the 
distinction  between  the  two  classes  being  based  on  whether  they  weighed  more 
or  less  than  12  pounds.  Held,  that  the  quantity  in  each  class  was  sufliciently 
prove<l  by  the  testimony  of  experienced  weighers,  who  sorted  the  articles  by 
handling,  weighing  them  only  when  in  doubt. 

A  protest  claiming  a  "  refund  of  duty  on  skins,"  held  a  sufficient  reference  to 
paragraph  664,  exempting  from  duty  "  skins  of  all  kinds,"  and  to  satisfy  the 
requirement  of  section  14,  customs  administrative  act  of  1890,  that  the  grounds 
of  protest  shall  be  stated  "distinctly  and  specifically." — U.  S.  v.  Helmrath 
(C.  C.  A,),  T  D.  27117;  T.  D.  25900  (C.  C.)  atfirmed  and  Abs.  1981  (T.  D, 
25411),  203^  (T.  D.  25435),  2275  (T.  D.  25482)  reversed  in  part. 

Horsehides  held  free  of  duty  under  paragraph  GG4.— T.  D.  1S871  (G.  A. 
4068). 


FREE   LIST.  1117 

China  Sheepskins  Unselected. — China  sheepskins  imported  unsorted  and 
purchased  indiscriminately,  without  regard  to  any  particular  use  to  which 
they  might  be  adapted,  and  not  shown  to  be  used  as  furs,  are  not  free  of  duty 
under  paragraph  561  or  562,  relating,  respectively,  to  "  furs "  and  to  "  fur 
skins."— International  Hide  &  Skin  Co.  v.  U.  S.  (C.  C),  T.  D.  30278;  Ab.  19296 
(T.  D.  29119)  affirmed. 

Mocha  Sheepskins.— The  growth  upon  mocha  sheepskins,  classified  as  wool, 
class  3,  held  to  be  free  of  duty  under  paragraph  664.     Goat  &  Sheepskin  Import 
Co.  V.  U.  S.  (T.  D.  28190)  followed.— T.  D.  28248  (G.  A.  6619). 
Moclia  Hair  on  the  Skin. 

Wool. — The  enumeration  of  "  wool "  in  paragraph  351  and  el.sewhere  in  the 
tariff  act  of  1897  was  not  made  in  a  generic  sense  which  includes  all  growth 
upon  the  skin  of  a  sheep ;  and  hair  on  mocha  sheepskins,  which  is  commercially 
known  and  dealt  in  as  "  mocha  hair  "  and  not  as  wool,  and  which  lacks  the 
characteristics  of  wool,  is  not  subject  to  such  provisions,  but,  being  still  on  the 
skin,  should  be  regarded  as  a  part  of  the  skin  and  classified  free  of  duty  under 
paragraph  664,  relating  to  "  skins  of  all  kinds,  raw." 

CoMMEBCiAL  DESIGNATION. — The  Commercial  designation  of  an  article  in  a 
tariff  act  is  the  name  by  which  it  should  be  classified  for  duty,  without  regard 
to  its  scientific  designation,  material,  or  use,  unless  Congress  has  clearly  mani- 
fested a  contrary  intention. — Goat  &  Sheepskin  Import  Co.  v.  U.  S.  (U.  S.), 
T.  D.  28190;  T  D.  27190  (C.  C.  A.),  T.  D.  26404  (C.  C),  and  Ab.  2401  (T.  D. 
29173)  reversed. 

Shearling  Sheepskins  imported  from  Sydney,  Australia,  from  which  the 
wool  has  been  sheared  as  nearly  as  practicable  or  customary  with  skins  of  that 
kind,  so  as  to  reduce  the  length  of  the  wool  left  on  the  skins  to  not  more  than 
one-quarter  of  an  inch,  and  to  a  quantity  practically  of  little  or  no  value  com- 
mercially, are  not  dutiable  under  paragraph  360,  but  are  free  of  duty  under 
paragraph  664  as  "skins  of  all  kinds,  raw  (except  sheepskins  with  the  wool 
on)." 

The  Secretary  of  the  Treasury  being  expressly  authorized  by  paragraph  360 
to  prescribe  rules  for  ascertaining  the  quantity  and  value  of  wool  on  such  skins, 
all  reasonable  rules  and  i-egulations,  not  inconsistent  with  law,  which  are 
adopted  by  the  department  to  carry  into  effect  said  paragraph  are  to  be 
regarded  as  having  the  force  of  statutory  regulations. — T.  D.  20244  (G.  A.  4300). 

Singapore  Buffalo  Hides. — The  hides  of  the  Singapore  buffalo  are  not  hidea 
of  "  cattle  "  within  the  meaning  of  paragraph  437,  but  are  classible  as  hides  not 
specially  provided  for  under  paragraph  664. — U.  S.  v.  Wadlelgh  et  al.  (C.  C.  A.), 
T.  D.  304.50;  T.  D.  29S21  (C.  C.)  and  (G.  A.  0809)  T.  D.  29266  affirmed. 
Raw  Skins. 

Picked  ok  Salted  Sheepskins. —  (1)  Sheepskins  known  as  "roans,"  (2) 
"  skivers,"  "  grains,"  or  "  splits,"  split  from  the  grain  side  of  sheepskins ;  and 
(3)  "fleshes"  or  "  fleshers,"  split  from  the  flesh  side  of  sheepskins,  all  having 
been  salted  or  pickled,  constitute  a  class  of  merchandise  well  known  in  trade 
and  commerce  as  raw  sheepskins.  Coggill  v.  Lawrence  (1  Blatch.,  602) 
affirmed  in  13  How.,  274. 

Same,  Not  Tanned  or  Manufactured. — The  process  of  liming,  splitting,  etc., 
including  pickling,  do  not  constitute  tanning,  nor  such  manufacturing  as  to 
change  the  character  of  the  skins  so  as  to  remove  them  from  the  category  of 
raw  skins,  the  pickling  being  designed  solely  for  the  purposes  of  preservation 
and  safe  transportation  of  the  articles. 


1118 


DIGEST   OF   CUSTOMS   DECISIONS. 


Same,  Exemption  From  Duty. — Siu-h  articles  aro  free  of  duty  under  para- 
graph G04  as  "  skins  of  all  kinds,  raw,"  and  are  nut  dutiable  under  parajjraph 
4oS  as  "  leather  not  specially  provided  for,"  or  as  "  skins  for  morocco,  tanned, 
l)ut  unlinishe«l,"  nor  under  section  6,  as  "  raw  or  uninainifactured  articles,  not 
eninnerated  or  provided  for,"  or  as  "  articles  nianufactur»>d  in  whale  or  in  part, 
not  providetl  for." 

Long-Continued  Customs  Practice. — When  there  has  been  a  long  acqui- 
escence in  a  customs  decision,  and  by  it  rights  of  parties  have  for  many  years 
been  determined  and  adjusted,  it  is  not  to  be  disturbed  without  the  most 
cogent  and  persuasive  reasons.  Robertson  v.  Dow'ning  (127  U.  S.,  607)  ;  Hahn 
r.  U.  S.  (107  id.,  402).— T.  D.  20884  (G.  A.  4388). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Cape  Angoras. — Skins  from  Cape  of  Good  Hope  taken  from  goats  which 
are  a  cross  between  Cape  of  Good  Hope  and  Angora  goats  and  commerciallj 
known  as  Cape  bastard  skins,  or  Cape  Angoras,  imported  with  the  hair  at- 
tached, which  hair  is  only  used  for  mixing  with  mortar  and  is  comparatively 
valueless,  is  free  and  not  dutiable  under  paragraph  384  as  mohair,  class  ?. — 
Keen  Sutterlee  Co.  v.  U.  S.  (C.  C),  107  Fed.  Rep.,  2(53. 

CtOii.  Soda,  arsenate  of,  cyanide  of,  sulphate  of,  crude,  or  salt  cake 
^  and  niter  cake,  soda  ash,  silicate  of,  nitrate  of,  or  cubic  nitrate. 

75.  Soda  ash,  one-fourth  of  1  cent  per  pound ;  arseuiate  of  soda,  1  cent 
per  pound. 

7G.  Silicate  of  soda,  or  other  alkaline  silicate,  three-eighths  of  1  cent 
per  pound. 

77.  Sulphate  of  soda,  or  salt  cake,  or  niter  cake,  $1  per  ton. 
677.  Soda,  nitrate  of,  or  cubic  nitrate.     (Free.) 

78.  Soda  ash,  three-eights  of  1  cent  per  pound ;  arseniate  of  soda, 
li  cents  per  pound. 

79.  Silicate  of  soda,  or  other  alkaline  silicate,  one-half  of  1  cent  per 
pound. 

SO.  Sulphate  of  soda,  or  salt  cake,  or  niter  cake,  $1.25  per  ton. 
605.  Soda,  nitrate  of,  or  cubic  nitrate.     (Free.) 

67.  *     *     *     Soda  ash,  one-fourth  of  1  cent  per  pound. 

68.  Silicate  of  soda,  or  other  alkaline  silicate,  three-eights  of  1  cent 
per  pound. 

621.  Soda,  nitrate  of,  or  cubic  nitrate,     *     *     *. 

622,  Sulphate  of  soda,  or  salt  cake,  or  niter  cake. 

83.  *     *     *     Soda  ash,  one-fourth  of  1  cent  per  pound. 
S4.  Silicate  of  soda,  or  other  alkaline  silicate,  one-half  of  1  cent  per 
pound. 

sr>.  Sulphate  of  .soda,  or  salt  cake  or  niter  cake,  $1.25  per  ton. 
709.  Soda,  nitrate  of,  or  cubic  nitrate,     *     *     *. 

71.  Soda  ash,  one-fourth  of  1  cent  per  pound. 

75.  Sulphate,  known  as  salt  cake,  crude  or  refined,  or  niter  cake,  crude 
or  refined,     *     *     *     20  per  centum  ad  valorem. 

76.  Soda,  silicate  of,  or  other  alkaline  silicate,  one-half  of  1  cent  per 
pound. 

630.  Soda,  nitrate  of,  or  cubic  nitrate. 


1909 . 


1897' 


1894  < 


1890 


1883 


DECISIONS  UNDER  THE  ACT  OF  1890. 

Salt  Cake,  a  sulphate  of  soda  or  niter  cake,  is  a  by-product  and  Is  dutiable 
under  this  paragraph  and  not  as  waste.— T.  D.  12643  (G.  A.  1292). 

Certain  So-Called  Soda  Ash  or  Bleaching  Powder. — Soda  ash,  so  called, 
composed  of  .soap,  carbonate  of  soda,  and  saponified  resin,  is  a  nonenumerated 
manufactured  article.— T.  D.  12041  (G.  A.  954). 


FEEE  LIST.  1119 

1913  606.  Soya  beans. 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Daizu. — A  report  filed  by  the  Department  of  Agriculture  as  to  whether  the 
commodity  is  beans  or  pease  states  clearly  that  the  three  varieties  submitted 
are  soy  beans.  The  board  has  heretofore  held  that  the  soy  beans  should  be 
classified  as  a  bean  under  the  tariff  law.  See  Ab.  30426  (T.  D.  32926).— 
Ab.  34469  (T.  D.  34069). 

Soy  Beans. — This  importation,  it  appears,  was  for  seed  purposes.  We  think 
the  testimony  indicates  that  it  belongs  botanically  to  the  bean  family,  and  is 
almost  invariably  spoken  of  as  the  "  soy  bean."  The  only  evidence  in  the  case 
is  as  to  its  use.— Ab.  30426  (T.  D.  32926). 


1913 
1909 
1897 
1894 
1890 
1883 


607.  Specimens   of   natural    history,   botany,    and    mineralogy,    when 
imported  for  scientific  public  collections,  and  not  for  sale. 

678.  Specimens  of  natural  history,  botany,  and  mineralogy,  when  im- 
ported for  scientific  public  collections,  and  not  for  sale. 

666.  Specimens  of  natural  history,  botany,  and  mineralogy,  when  im- 
ported for  scientific  public  collections,  and  not  for  sale. 

625.  Specimens  of  natural  history,  botany,  and  mineralogy,  when  im- 
ported for  cabinets  or  as  objects  of  science,  and  not  for  sale. 

712.  Specimens  of  natural  history,  botany,  and  mineralogy,  when  im- 
ported for  cabinets  or  as  objects  of  science,  and  not  for  sale. 

793.  Specimens  of  natural  history,  botany,  and  mineralogy,  when  im- 
ported for  cabinets  or  as  objects  of  taste  or  science,  and  not  for  sale. 

DECISIONS  UNDER  THE  ACT  OF  1897. 


Botanical  Specimens. — "  Evergreen  seedlings,"  grapevines,  are  specimens  of 
botany  or  botanical  specimens,  and,  when  imported  in  pursuance  of  the  pur- 
pose of  conducting  such  experiments  in  forestry  as  may  "  be  deemed  most 
advantageous  to  the  interests  of  a  State  and  the  advancement  of  the  science  of 
forestry  generally,"  by  developing  them  in  connection  and  comparison  with 
others,  and  with  a  view  to  making  a  collection  of  this  and  various  similar 
vines  for  a  scientific  and  public  collection  by  a  public  institution,  such  as  the 
Forestry  College  of  Cornell  University,  are  entitled  to  free  entry  under  para- 
graph 666,  providing  free  entry  for  "  Specimens  of  natural  history,  botany,  and 
mineralogy,  when  imported  for  scientific  public  collections,  and  not  for  sale." — 
T.  D.  22532  (G.  A.  4779). 

Plants  for  Botanical  Garden. — The  Missouri  Botanical  Garden,  an  insti- 
tution created  by  a  private  individual  for  the  use  of  the  public  at  large,  is  a 
"  public  "  institution  within  the  meaning  of  paragraph  666,  exempting  "  speci- 
mens of  natural  history,  botany,  and  mineralogy,  when  imported  for  scientific 
public  collections,"  and  plants  imported  therefor  are  free. — T.  D.  27635  (G.  A. 
64.51). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Specimens  of  Natural  History  on  Microscopic  Slides  held  free  and  not 
dutiable  as  manufactures  of  glass.— T.  D.  1.5310  (G.  A.  2744). 


1120  MGEST   OF   CUSTOMS   DECISIONS. 

Stags'  Heads  inountod,  not  for  sale,  but  to  be  i)lace(l  in  a  room  with  other 
specimens  of  natural  history,  are  free. — T.  D.  11S64  (G.  A.  855). 

1913  608.   Spunk. 

1909  G80.   Spunk. 

1897  GGS.  Spunk. 

1894  G85.  Spunk, 

1890  721.   Spunk. 

1883  I'M.  Spunk. 

1913        *5f>f>'  Sinirs  and  stilt.s  used  in  the  manufacture  of  eathern,  porcelain, 
and  stone  ware. 

081.  Spur.s  and  stilts  used  in  tlie  manufacture  of  earthen,  porcelain, 
and  stone  ware. 

G69.  Spurs  and  stilts  used  in  the  manufacture  of  earthen,  porcelain, 
and  stone  ware. 

G36.  Spurs  and  stilts  used  in  the  manufacture  of  earthen,  porcelain, 
and  stone  ware. 

722.  Spurs  and  stilts  used  in  the  manufacture  of  earthen,   porcelain, 
and  stone  ware. 

795.  Spurs  and  stilts  used  in  the  manufacture  of  earthen,  stone,  or 
crockery  ware. 


1909 
1897 
1894 
1890 
1883 


610.    Stamps:   Foreign  postage  or  revenue  stamps,  canceled  or  un- 
1913    canceled,  and  foreign  government  stamped  post  cards  bearing  no  other 
printing  than  the  official  imprint  thereon. 

682.  Stamps :  Foreign    postage    or    revenue    stamps,    canceled    or    un- 
1909    canceled,  and  foreign  government  stamped  post  cards  bearing  no  other 
printing  than  the  official  imprint  thereon. 

670.  Stamps :    Foreign   postage   or   revenue   stamps,    canceled    or   un- 
canceled. 


1897 


1894 


636J.  Stamps :   Foreign   postage  or   revenue   stamps,   canceled   or   un- 
canceled. 


1890         (Not  enumerated.) 
1883         (Not  enumerated.) 

Facsimiles  of  Postage  Stamps. — Importation  of  facsimiles  of  postage 
stamps,  foreign  and  domestic,  printed  on  loose  sheets  prohibited  under  .sections 
150  and  IGl,  Criminal  Code  (35  Stats.,  1088).— Dept.  Order  (T.  D.  31917). 

Canceled  Stamps  not  prohibited  articles  under  section  4  of  the  act  of  Feb- 
ruary 10,  1891.    Opinion  of  the  Attorney  General.— Dept.  Order  (T.  D.  29444). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Postal  Cards  with  a  foreign  postage  stamp  imprinted  thereon  are  free  of  duty 
under  paragraph  670.— Dept.  Order  (T.  D.  26530). 

Foreign  stamped  postal  cards  bearing  printed  matter  are  dutiable  at  the  rate 
of  25  per  cent  ad  valorem  under  paragraph  403  as  "  printed  matter,"  and  are 
rot  free  of  duty  as  "  foreign  postage  or  revenue  stamps  "  under  paragraph  670, 
In  re  Heath,  T.  D.  109G0  (G.  A.  455),  followed.— T.  D.  22506  (G.  A.  4772). 

Stamped  Envelopes Postage  Stamps — Certain  Canadian  stamped  envel- 
opes were  imported  for  the  purpose  of  having  the  importer's  address  printed 
upon  them,  after  which  they  were  to  be  returned  to  Canada  for  use. 


FREE    LIST.  1121 

The  envelopes,  if  the  stamps  were  removed,  would  be  unsuitable  for  use  as 
sucli ;  the  value  of  the  envelopes  is  insignificant  as  compared  with  the  value  of 
the  stamps.  G.  A.  2990  (T.  D.  15966),  and  G.  A.  5729  (T.  D.  25432).— Ab. 
6407  (T.  D.  26S56). 

Foreign  Postage  Stamps. — A  collection  of  foreign  postage  stamps  contained 
in  a  stamp  album  held  to  be  free  of  duty  under  the  provisions  of  paragraph  670. 
G.  A.  2990  (T.  D.  15966)  cited.— T.  D.  25432  (G.  A.  5729). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Foreign  Stamped  Envelopes,  the  value  of  the  envelope  being  insignificant 
as  compared  with  the  stamp,  are  free  and  not  dutiable  as  envelopes. — T.  D. 
15966  (G.  A.  2990). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Canadian  Postal  Cards. — The  protestants  imported  througli  the  mails  from 
Canada  Canadian  postal  cards,  upon  whicli  the  collector  levied  duty  under 
paragraph  423,  as  "  printed  matter  not  specially  provided  for."  These  cards 
are  of  paper,  containing  printed  matter  upon  the  face  thereof.  Like  other 
niercliandise  subject  to  ad  valorem  duty,  the  foreign  market  value  is  the  proper 
basis  upon  which  duty  is  to  be  levied.  The  classification  was  correct. — T.  D. 
10960  (G.  A.  455). 

611.  Statuary  and  casts  of  sculpture  for  use  as  models  or  for  art 
educational  purjioses  only ;  regalia  and  gems,  where  specially  imported 
in  good  faith  for  the  use  and  by  order  of  any  society  incorporat(»d  or 
established  solely  for  religious,  philosophical,  educational,  scientific,  or 
literary  purposes,  or  for  the  encouragement  of  the  fine  arts,  or  for  the 
use  and  by  order  of  any  college,  academy,  school,  seminary  of  learning, 
orphan  asylum,  or  public  hospital  in  the  United  States,  or  any  State, 
or  public  library,  and  not  for  sale,  subject  to  such  regulations  as  the 
Secretary  of  the  Treasury  shall  prescribe ;  but  the  term  "  regalia  "  as 
herein  used  shall  be  held  to  embrace  only  such  insignia  of  rank  or  office 
or  emblems  as  may  be  worn  upon  the  person  or  borne  in  the  hand  during 
public  exercises  of  the  society  or  institution,  and  shall  not  include  ar- 
ticles of  furniture  or  fixtures,  or  of  regular  wearing  apparel,  nor  personal 
property  of  individuals. 

661.  Statuary  and  casts  of  sculpture  for  use  as  models  or  for  art 
educational  purposes  only ;  regalia  and  gems,  where  specially  imported 
in  good  faith  for  the  use  and  by  order  of  any  society  incorporated  or 
established  solely  for  religious,  philosophical,  educational,  scientific,  or 
literary  purposes,  or  for  the  encouragement  of  the  fine  arts,  or  for  the 
use  and  by  order  of  any  college,  academy,  school,  seminary  of  learning, 
orphan  asylum,  or  public  hospital  in  the  United  States,  or  any  State  or 
public  library,  and  not  for  sale,  subject  to  such  regulations  as  the  Sec- 
retary of  the  Treasury  shall  prescribe ;  but  the  term  "  regalia  "  as  herein 
used  shall  be  held  to  embrace  only  such  insignia  of  rank  or  office  or 
emblems  as  may  be  worn  upon  the  person  or  borne  in  the  hand  during 
public  exercises  of  the  society  or  institution,  and  shall  not  include  ar- 
ticles of  furniture  or  fixtures,  or  of  regular  wearing  apparel,  nor  personal 
property  of  individuals. 

649.  Regalia  and  gems,  statuary,  and  specimens  or  casts  of  sculpture, 
where  specially  imported  in  good  faith  for  the  use  and  by  order  of  any 
society  incorporated  or  established  solely  for  religious,  philosophical, 
educational,  scientific,  or  literary  purposes,  or  for  the  encouragement 
of  the  fine  arts,  or  for  the  use  and  by  order  of  any  college,  academy, 
school,  or  seminary  of  learning  in  the  United  States,  or  any  State  or 
public  library,  and  not  for  sale;  but  the  term  "regalia"  as  herein  used 
shall  be  held  to  embrace  only  such  insignia  of  rank  or  office  or  emblems 

60690°— 18— VOL  1 71 


1913 


1909 


1897 


1122  DIGEST   OF   CUSTOMS   DECISIONS. 

as  may  be  worn  upon  the  person  or  borne  in  the  hand  (luring  public 
exerci.ses  of  the  society  or  institution,  and  shall  not  include  articles  of 
furniture  or  fixtures,  or  of  reguhir  wearing  apparel,  nor  personal  prop- 
erty of  individuals. 

603.  Regalia  and  gems,  statues,  statuary,  and  specimens  or  casts  of 
sculpture  where  specially  imported  in  good  faith  for  the  iise  of  any 
society  incorporated  or  ostaltlisiied  solely  for  educational,  philosophical, 
literary,  or  religious  purposes,  or  for  the  encouragement  of  fine  arts,  or 
for  the  use  or  by  order  of  any  college,  academy,  school,  seminary  of 
1894  learning,  or  public  library  in  the  United  States;  but  the  terra  "regalia" 
as  herein  used  shall  be  held  to  embrace  only  such  insignia  of  rank  or 
oflice  or  emblems,  as  may  be  worn  upon  the  person  or  borne  in  the 
hand  during  public  exorcise  of  the  society  or  institution,  and  shall 
not  include  articles  of  furniture  or  fixtures,  or  of  regular  wearing 
apparel,  nor  personal  property  of  individuals. 

6B2.  Regalia  and  gems,  statues,  statuary,  and  specimens  of  sculpture 
where  specially  imported  in  good  faith  for  the  use  of  any  society  incor- 
porated or  establislied  solely  for  educational,  philosophical,  literary,  or 
religious  purposes,  or  for  the  encouragement  of  fine  arts,  or  for  the  use 
or  by  order  of  any  college,  academy,  school,  seminary  of  learning,  or 
1890  public  library  in  the  United  States;  but  the  term  "regalia"  as  herein 
used  shall  be  held  to  embrace  only  such  insignia  of  rank  or  office  or 
emblems,  as  may  be  worn  upon  the  person  or  borne  in  the  hand  during 
public  exercises  of  the  .society  or  institution,  and  shall  not  include 
articles  of  furniture  or  fixtures,  or  of  regular  wearing  apparel,  nor  per- 
sonal property  of  individuals. 

771.  Regalia  and  gems,  statues,  statuary,  and  specimens  of  sculpture, 
where  specially  imported  in  good  faith  for  the  use  of  any  society  incor- 
porated or  established  for  philosophical,  literary,  or  religious  purpo.ses, 
^**  or  for  the  encouragement  of  the  fine  arts,  or  for  the  use  or  by  order  of 
any  college,  academy,  school,  seminary  of  learning,  or  public  library  in 
the  United  States. 

Regalia. 

The  following  articles  have  been  held  to  be  regalia  within  the  meaning  of  said 
paragraph : 

Alms  basin  (T.  D.  6849). 

Candlesticks  (T.  D.  7712). 

Cassocks  for  choirs  (T.  D.  3859,  7135,  5942;  contra  T.  D.  4435). 

Connnunion  service  (T.  D.  8049). 

Militarv  uniforms  with  swords,  accouterments,  and  hats  and  caps  (T.  D.  8765). 

Ostensorium   (T.  P.  12006). 

Wooden  cross  to  be  carried  in  hand  during  ceremonies  (T.  D.  12628). 

Cinctures  and  side  rosaries  (T.  D.  2617.  8920). 

Silver  crosses  worn  on  person  in  a  convent  (T.  D.  9651). 

Covers  for  parchment  rolls  of  Old  Testament  (T.  D.  6855). 

Monstrance  (T.  D.  3745). 

Pocket  communion  service  (T.  D.  7106). 

Funeral  palls  (T.  D.  2230). 

Banners  (T.  D.  2956,  7343). 

Surplices  (T.  D.  13489). 

The  following  articles  have  been  held  not  to  be  regalia  within  the  meaning  of 
said  paragraph : 

Altars,  pulpits,  confessionals,  communion  rails,  choir  stalls  (T.  D.  11123). 

Oxford  caps  with  tassels  (T.  D.  21026). 

Carpets  for  churches  (T.  D.  8346). 

A  Chinese  .loss,  a  figure  of  a  dragon  about  150  feet  long,  composed  of  paper, 
silk,  metal,  glass,  feathers,  tinsel,  goat  hair,  etc..  for  use  during  religious  festi- 
vals (T.  D.  8133.  8548). 

Glass  mosaic  pictures  (T.  D.  9777). 

Silk  gloves  and  ho.se  (T.  D.  9197). 

A  sacred  image,  being  a  fixture  of  a  church  (T.  D.  9974). 

Materials  not  made  up  into  articles  (T.  D.  2180,  2939,  7303,  7357,  7649,  8765, 
9356,  10685). 


FKEE   LIST.  1123 

Wax  lay  figures  (T.  D.  29.j6). 

Costumes  for  Mnrdi  Gras  (T.  D.  9551). 

Missal  stand  (T.  D.  12096). 

Altar  cloth  (T.  D.  January  12,  1867). 

Candelabra  (T.  D.  2005,  7712,  8514,  12097). 

Chandeliers  (T.  D.  7712,  8514). 

Masks,  draperies,  etc..  for  street  processions  (T.  D.  2677,  14608). 

Antependia   (T.  D.  6984). 

Woven  crosses  for  chasubels  (T.  D.  9664). 

Altars  and  altar  vases  (T.  D.  1867,  2649.  2805,  8049).  ^ 

Brass  lecturn  (T.  D.  1826,  2127,  7229). 

Cord  and  tassels  for  trimming  altar  (T.  D.  525). 

Masquerade  costumes  (T.  D.  3038). 

Ceremonial  and  .sanctuary  lamps  (T.  D.  2290,  4312,  12628). 

Articles  as  fixtures  (T.  D.  2005). 

Street  walking  coats  for  clergymen  (T.  D.  2791). 

Altar  lamp  (T.  D.  1710). 

An  altar  piece,  or  "  reredos  "  (T.  D.  2649). 

Life-size  wax  figure  of  the  Saviour,  draped  (T.  D.  2784). 

Altar  desk,  or  pulpit  desk   (T.  D.  7229). 

Articles  too  large  to  carry  in  a  religious  procession  (T.  D.  8514). 

Rosaries,  when  not  (T.  D.  8920,  9398). 

A  chime  of  hells  (T.  D.  9414). 

Joss-house  fittings  (T.  D.  12.581). 

Highland  costumes  (T.  D.  13379). 

Lamp  to  be  suspended  from  ceiling  of  a  church  (T.  D.  12628). 

Marble  baptismal  font  (T.  D.  6249). 

Dept  Order  (T.  D.  29995). 

DECISIONS   UNDER  THE   ACT   OF   1913. 

Regalia — Curtains  and  Draperies. — Curtains  and  draperies  for  use  on  or 
about  an  altar  of  a  church,  classified  under  paragraph  358,  were  held  not  to 
be  free  of  duty  as  regalia  (par.  611)  or  as  works  of  art  (par.  655). — Ab.  37203. 

Plaster  of  Paris  Casts  of  Sculpture,  imported  for  use  as  matrices  from 
which  to  mold  reproductions,  are  models  within  the  meaning  of  paragraph 
611  granting  free  entry  to  "  statuary  and  casts  of  sculpture  for  use  as  models 
or  for  art  educational  purposes  only."— T.  D.  34905  (G.  A.  7632). 

DECISIONS   UNDER  THE   ACT   OF   1909. 

Plaster  Bust. — A  plaster  bust  imported  for  the  purpose  of  having  two  bronze 
casts  made  therefrom  was  classified  as  a  manufacture  of  plaster  of  Paris 
under  paragraph  464.  Protest  overruled  claiming  the  article  to  be  free  of  duty 
as  a  model  (par.  629)  or  as  statuary  and  casts  of  sculpture  (par.  661). — Ab. 
31998  (T.  D.  S3348). 

Wooden  Figures,  Not  Regalia. — Wooden  figures  or  heads  which  are  to  be 
placed  in  niches  in  the  wall  of  a  church  or  sanctuary,  classified  as  manufac- 
tures of  wood  under  paragraph  215,  were  held  not  to  be  "  regalia  "  within  the 
limitations  placed  upon  that  term  in  paragraph  661. — Ab.  36951  (T.  D.  34933). 

Material  for  Vestments. — Material  out  of  which  a  church  vestment  is  to 
be  made  was  held  not  to  be  regalia  within  the  meaning  of  paragraph  661. — Ab. 
paragraph  661.— Ab.  35806  (T.  D.  34548). 

Stand  Cover. — An  article  described  as  a  "  pall  of  black  velvet,  embroidered," 
used  for  covering  a  stand,  was  held  not  entitled  to  free  entry  as  regalia  under 
paragraph  601.— Ab.  3.5806  (T.  D.  34.548). 

Embroidered  Pillow. — An  embroidered  pillow  was  held  entitled  to  free 
entry  as  regalia  under  paragraph  661.  Protests  overruled  as  to  candlesticks 
and  a  certain  banner.— Ab.  33239  (T.  D.  33668). 


1124  DIGEST   OF   CUSTOMS   DECISIONS. 

Mnsonic  Club. — Protest  ovorruled  as  to  articles  imported  for  the  use  of 
the  Order  of  the  Scottish  Clans  Masonic  Club,  claimed  to  be  entitled  to  free 
entry  as  repalia  (par.  601).— Ah.  ^3107  (T.  D.  .S3000). 

Society  for  the  Kncoiirascnicnt  of  the  Fine  Arts. — A  silk  hanner,  classi- 
field  under  paraj^raph  179,  was  claimed  to  be  entitled  to  free  entry  as  regalia 
(par.  661).  The  society  in  question  comes  within  the  language  of  paragraph 
G61  as  one  of  those  entitled  to  the  benefit  of  this  provision. 

Protest  overruled  for  the  reason  that  the  reports  show  that  tlic  banner  is 
cot  in  condition  to  be  borne  in  the  hand.— Ab.  31066  (T.  D.  33106). 

Communion  Service. — Upon  the  record  in  this  case  we  sustain  tlie  protest- 
ant's  claim  that  a  part  of  a  communion  service,  which  was  assessed  for  duty, 
i.":  entitled  to  free  admission  under  paragraph  661.— Ab.  27082  (T.  D.  32346). 

Church  Regalia. — The  priest  who  imported  the  articles  testified  that  the 
first  items  on  the  invoice,  sanctuary  lamps,  are  used  for  divine  service  merely, 
and  that  they  are  located  on  both  sides  of  the  altar;  that  the  centrepoids  are 
parts  of  tlie  lamps;  the  third  item,  one  canon  mantle,  covers  three  tablets  used 
on  the  altar,  that  the  next  item  is  a  censer,  borne  in  the  hand  of  the  priest 
during  religious  services,  and  that  the  next  item  (one  benitier)  is  in  tlie  nature 
of  an  urn  to  hold  holy  water,  and  is  also  carried  in  the  hand  during  services; 
that  the  burettes  are  wine  and  water  cruets  from  which  the  priest  takes  the 
wine  or  water  in  the  sacrifice  of  the  mass. 

From  this  testimony  it  appears  that  the  censer,  the  benitier.  and  the  pair 
Df  burettes  are  the  only  articles  carried  in  the  hand  during  the  services  of 
the  church  for  which  they  were  imported.  As  to  these  items,  the  protest  is 
sustained  ;  as  to  all  others  it  is  overruled.— Ab.  26391  (T.  D.  31832). 

Missal  Stands  and  Olive-Wood  Crosses,  which  were  classified  as  manu- 
factures of  wood  under  paragraph  215,  were  held  free  of  duty  as  church 
regalia  (par.  661).  Ab.  12107  (T.  D.  27475)  and  Ab.  14781  (T.  D.  28036) 
followed.— Ab.  25680  (T.  D.  31624). 

Garments. — A  priest's  cloak  and  a  Canterbury  cap  were  held  free  of  duty 
as  regalia  uikUi  paragraph  661.— Ab.  24650  (T.  D.  31263). 

DECISIONS   UNDER   THE   ACT   OF   1897. 

Regalia — Altar  Cards. — Altar  cards  imported  for  a  church  were  claimed  to 
be  free  of  duty  under  paragraph  649,  relating  to  regalia.  Protest  sustained. — 
Ab.  22309  (T.  D.  30186). 

Painting — Ikon. — The  protest  related  to  a  painting  used  in  the  religious 
ceremony  held  in  the  Greek  Church  on  Good  Fridays,  being  carried  over  the 
head  of  the  priest  and  held  in  position  by  a  man  on  each  side  supporting  its 
fringed  extremities.  As  claimed  by  the  importers,  this  article  was  held  to  be 
icgalia  as  defined  in  paragraph  649.— Ab.  20269  (T.  D.  29449). 

Church  Pictures. — A  trustee  of  the  church  testified  at  the  hearing  that 
some  of  the  pictures  are  as  small  as  2  inches  round  and  others  are  considerably 
larger;  that  they  are  placed  in  a  screen  used  in  place  of  a  door;  that  on 
particular  feast  days  some  of  them  are  taken  down,  placed  flat  upon  a  table, 
and  exhibited.  The  facts  proven  do  not  bring  the  importation  within  the 
purview  of  either  of  the  paragraphs  claimed  in  the  protest. — Ab.  20205  (T.  D. 
29442). 

Earthenware  Plaques  painted  in  colors  to  represent  the  stations  of  the 
cross,  intended  to  be  hung  upon  the  wall  and  not  carried  in  the  hand,  were 
lield  not  to  be  free  of  duty  as  regalia  under  paragraph  649. — Ab.  20107  (T.  D. 
29409). 


FREE    LIST.  1125 

Tray — Cross. — The  articles  are  described  as  (1)  a  "  verschtasse,"  which 
the  appraiser  reports  is  a  circular  nickeled  silver  tray  on  which  are  fastened 
several  small  receptacles  for  salt  or  wafers  used  during  relfigious  services,  and 
(2)  an  "  altarkreuz,"  a  cross  of  similar  material. 

The  "  altarkreuz  "  is  carried  in  the  hand  of  the  priest  during  services  in 
the  Greek  Catholic  Church.  Tliis  would  seem  to  bring  the  article  in  question 
within  the  liberal  construction  that  has  been  placed  upon  paragraph  649  (G.  A. 
6205;  T.  D.  27018).  The  protest  is  sustained  so  far  as  it  relates  to  the  "  altar- 
kreuz," and  overi-uled  in  all  other  respects. — Ab.  14781  (T.  D.  28050). 

Bishop's  Stockings. — The  hose  in  question  are  a  part  of  the  vestments  to 
be  worn  upon  the  person  of  the  bishop  during  the  religious  ceremonies  or  exer- 
cises of  the  church  in  which  he  officiates.  This  being  true,  they  are  not  regular 
wearing  apparel,  but  are  as  much  a  part  of  his  regalia,  within  the  definition 
which  the  law  gives,  as  are  the  robes  which  constitute  the  outer  garments. — 
Ab.  13154  (T.  D.  27074). 

Missal  Stand — Holy-Water  Stoup. — The  importers  contended  that  the  fol- 
lowing articles  should  have  been  admitted  free  of  duty  under  paragraph  649  as 
regalia:  Candlesticks,  lamps,  missal  stand,  altar  cards,  holy-water  stoup.  pans 
for  candlesticks.  The  evidence  showed  that  the  missal  stand  and  the  holy- 
water  stoup  are  carried  in  the  hand  during  public  services  in  the  chapel  for 
which  they  were  imported,  and  that  the  other  articles  are  not  "  worn  on  the 
person  or  borne  in  the  hand  "  witiiin  the  meaning  of  said  paragraph.  The  pro- 
test was  sustained  as  to  the  stand  and  the  stoup.  Note  G.  A.  6265  (T.  D. 
27018).— Ab.  12107  (T.  D.  27493). 

Flags  for  the  United  Society  of  Christian  Endeavor.— Certain  silk  flags 
of  various  nations  with  the  emblem  "  C.  E."  embroidered  thereon,  imported 
from  Japan  for  the  use  and  by  order  of  the  United  Society  of  Christian  En- 
deavor, a  religious  society  incorporated  under  the  laws  of  Massachusetts,  to  be 
used  by  said  society  in  its  public  exercises,  are  entitled  to  admission  free  of 
duty  under  the  provisions  of  paragraph  649  for  "  regalia." 

Complance  with  the  regulations  made  by  the  Secretary  of  the  Treasury  for 
the  administration  of  paragraph  649,  is  not  a  condition  precedent  to  the  right 
of  free  entry  under  said  paragraph. — T.  D.  27018  (G.  A.  6265). 
Regalia. 

Authority  of  Secretary  of  Treasury. — The  Secretary  of  the  Treasury 
is  not  empowered  to  abridge  the  right  of  free  entry  of  the  regalia  and  other 
articles  enumerated  in  paragraph  649. 

Proof  at  Time  of  Liquidation.-  -The  evidence  necessary  to  establish  the 
right  of  certain  church  regalia  to  free  entry  under  paragraph  649  was  not  pro- 
duced to  the  collector  of  customs  at  the  time  of  entry,  as  required  by  article 
562,  Customs  Regulations,  1899,  but  was  before  him  at  the  time  of  liquidation 
of  the  entry.  Held,  that  this  was  sufficient  to  entitle  the  articles  to  free  ad- 
mission under  said  paragraph.— Siegman  v.  U.  S.  (C.  C),  T.  D.  26402;  G.  A. 
decision  (unpublished^  reversed. 

For  Use  of  a  Religious  Society. — In  order  that  regalia  may  be  entitled  to 
free  entry  under  paragraph  649,  it  is  necessary  that  they  be  imported  not  only 
"  for  the  use "  of  a  society  of  the  kind  named  in  the  statute,  but  also  "  by 
order  "  of  such  society.— T.  D.  23856  (G.  A.  5175). 

Oxford  Caps  not  free  as  regalia  under  paragraph  649.— T.  D.  21026  (G.  A. 
4414). 

Statuary  for  Athletic  Club. — There  has  been  filed  in  the  case  a  copy  of 
the  articles  of  incorporation  of  the  Multnomah  Amateur  Athletic  Club,   and 


112G  DIGEST   OF   CUSTOMS   DECISIONS. 

the  iirincipal  dhji'ds  of  tlu'  instltutinii  ari'  tlmse  naturally  siifrgesteil  by  its 
uanie,  to  wit,  the  encourajroinoiit  of  indoor  and  outdoor  athletics  and  field 
sports  and  social  intercourse  among  its  nienibers  and  the  maintenance  of  a 
clubhouse,  gymnasiums,  boathouses,  grounds,  etc.,  for  these  purposes.  Such  an 
institution  is  not  one  "  incorporated  or  established  solely  for  religious,  i)hilo- 
sophical,  educational,  scientific,  or  literary  purposes,  or  for  the  encouragement 
of  the  fine  arts,"  within  the  meaning  of  paragraph  649.— Ab.  15412  (T.  D.  28181), 

Wooden  Cluirch  Statuary. — Statuary  carved  from  wood,  imported  for  the 
use  and  by  order  of  a  church,  is  free  of  duty  under  the  provision  in  paragraph 
649,  exempting  "specimens  of  scidpture"  iniixHied  under  such  conditions,  and 
is  not  dutiable  as  a  manufacture  of  wood  uuiUt  paragraph  2US. — T.  D.  27491 
(G.  A.  6401). 

Marble  Baptismal  Fonts — Specimens  of  sculpture. — The  provision  for 
"  specimens  of  sculpture "  in  paragraph  049  is  not  restricted  to  articles  im- 
ported for  educatiotiitl  use. 

A  sculptured  marble  baptismal  font  of  Romanesque  design,  imported  for  the 
use  and  by  order  of  a  religious  institution,  Held  to  be  free  of  duty  under  the 
provision  for  "  specimens  of  sculpture  "  in  said  paragraph  649,  and  not  dutiable 
as  manufactures  of  marble  under  paragraph  11.5. — T.  D.  272.53  (G.  A.  6328). 

"  Ca.sts  of  Sculpture  " — Terra-Cotta  Baptismal  Fonts  and  Pedestals. — 
Certain  baiitisnial  fonts  and  pedestals,  molded  from  terra  cotta,  and  ornamented, 
in  some  instances  quite  elaborately,  with  sculptural  detail,  each  of  the  baptismal 
fonts  being  surmounte<l  by  a  group  of  statuary,  held  to  be  free  of  <luty  as 
"  casts  of  sculpture  "  under  paragraph  049.  upon  proof  that  they  were  imported 
for  the  use  and  by  order  of  religious  institutions.— T.  D.  26481   (G.  A.  6073). 

Metal  Church  Statuary. — A  statue  composed  of  zinc,  cast  in  a  mold,  held 
to  be  a  "  cast  of  sculpture  "  within  the  meaning  of  paragraph  049  and  free  of 
duty  thereunder  when  imported  for  the  u.se  and  by  order  of  a  church. 

An  orphan  asylum,  whose  main  purpose  is  to  afford  a  home  for  its  inmates, 
even  though  it  possess  religious  or  educational  features  and  maintain  a  chapel 
and  classrooms,  is  not  a  society  established  "solely"  for  religious  or  educa- 
tional purposes,  within  the  meaning  of  paragraph  649,  and  casts  of  sculpture 
imported  for  such  an  institution  are  not  free  under  said  paragraph.^ — T.  D. 
25357  (G.  A.  5699). 

Casts  of  Sculpture — Church  Statuary. — So-called  church  statuary,  con- 
sisting of  molded  figures  and  groups  representing  religious  subjects,  which  are 
composed  principally  of  plastic  mineral  substances,  and  are  colored  or  other- 
wise ornamented  or  decorated.  Held  to  be  "casts  of  sculpture"  within  the 
meaning  of  paragraph  049.  The  articles  having  been  Imported  for  (he  use 
f.nd  by  order  of  churches  or  other  religious  or  educational  institutions,  are 
entitled  to  free  entry  under  said  paragraph  649,  rather  than  dutiable  under 
various  paragrajihs  in  the  tariff  providing  for  articles,  wares,  or  manufactues 
of  their  component  materials.  Benziger  v.  U.  S.  (192  U.  S.,  38 ;  T.  D.  24977) 
followed— T.  D.  2.5295   (G.  A.  .5681). 

Paragraph  454  provides  that  "  the  term  '  statuary  '  as  used  in  this  act  shall 
be  understood  to  include  only  such  statuary  as  is  cut,  carved,  or  otherwise 
brought  by  hand  from  a  solid  block  or  mass  of  marble,  stone  or  alabaster,  or 
from  metal,  and  as  is  the  professional  production  of  a  statuary  or  sculptor  only." 
Held,  that  this  limitation  extends  to  the  provision  for  "  statuary  "  in  para- 
graph 649. 

The  provision  in  paragrai)h  049  for  the  free  entry  of  "  casts  of  sculpture," 
etc.,  "where  specially  imported  in  good  faith  for  the  use  and  by  order  of  any 
society  incorporated  "  for  religious  and  other  enumerated  purposes,  makes  it 


FREE   LIST.  1127 

necessary  not  only  that  the  casts  of  sculpture  should  be  specially  imported  iu 
good  faith  for  the  use  of  a  society,  but  they  must  be  so  imported  by  the  order 
of  such  society.— Benziger  t>.  U.  S.  (U.  S.),  T.  D.  24977;  113  Fed.  Rep.,  1016 
(C.  C.  A.),  107  Fed.  Rep.,  257  (C.  C),  and  (G.  A.  4533)  T.  D.  21543  reversed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Altar  for  church,  of  marble,  elaborately  carved  or  sculptured  and  highly 
decorative,  not  entitled  to  classification  as  a  "  specimen  or  cast  of  sculpture." — 
T.  D.  18624  (G.  A.  4022). 

Articles  for  Charitable  Use. — The  merchandise  consists  of  a  package  of 
dolls  contributed  to  an  exhibition  for  a  charitable  purpose,  and  therefore  claimed 
to  be  exempt  from  duty. 

The  free  list  contains  provisions  for  the  encouragement  of  religious,  .scientific, 
educational,  and  artistic  institutions,  but  charity  is  a  word  that  does  not  occur 
in  the  tariff.— T.  D.  16998   (G.  A.  3426). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Statue  for  Religious  Order. — A  statue  of  the  Virgin  and  Child,  made  of 
painted  plaster,  with  a  gilt  crown  ornamented  with  imitation  precious  stones, 
imported  by  the  Sisters  of  the  Good  Shepherd  for  use  upon  their  altar,  is 
free.— T.  D.  15821  (G.  A.  2921). 

Bronze  Castings  for  Churches. — A  painted  bronze  cross  and  two  bronze 
tablets,  cast  in  molds,  imported  in  good  faith  for  St.  Francis  de  Sales  Industrial 
School,  are  not  free  as  ca.sts  nor  as  works  of  art. — T.  D.  13324  (G.  A.  1704). 

Carved  Figures  of  Wood  representing  the  Sacred  Heart  of  Jesus,  St. 
Anne,  and  St.  Joseph,  imported  for  a  church,  are  free. — T.  D.  11693  (G.  A.  798). 

Carved  Wooden  Crucifix. — A  carved  wooden  crucifix  for  a  religious  insti- 
tution held  to  be  free.— T.  D.  11230  (G.  A.  .589). 

Uniforms,  Flags,  etc.,  for  Scottish  Military  Company. — Pipers'  doublets, 
privates'  doublets,  officers'  doublets,  kilts,  hose,  plaids,  and  flags,  for  a  Scottish 
military  company,  are  not  free  as  regalia. — T.  D.  14608   (G.  A.  2366). 

Linen  Surplices  Imported  by  an  Individual  are  not  free  as  regalia. — 
T.  D.  13489  (G.  A.  1791). 

Highland  Costume  for  Military  Company. — A  set  of  bagpipes,  a  doublet, 
vest,  plaid,  hose,  dirk,  claymore,  brooch,  etc.,  constituting  Highland  costume 
for  military  company,  not  regalia.— T.  D.  13379  (G.  A.  1759). 

Religious  Medals. — Medals  made  of  silver  or  imitation  silver  commonly 
worn  upon  the  person  from  devotional  motives  or  for  religious  purposes  are  not 
church  regalia.— T.  D.  13378  (G.  A.  1758). 

Regalia — Certain  Candelabra. — Certain  candelabra  too  large  to  be  borne  in 
hand  during  public  exercises  held  not  free  as  regalia  nor  as  works  of  art. — 
T.  D.  13362    (G.  A.  1742). 

Brass  candelabra  intended  to  stand  in  a  church  altar  and  not  to  be  carried 
in  hand  are  not  free  as  regalia.— T.  D.  12097  (G.  A.  959). 

Cross. — A  wooden  cross  intended  to  be  carried  In  the  hand  during  religious 
services  is  regalia  and  free.— T.  D.  12628  (G.  A.  1277). 

Joss  House  Fittings,  consisting  of  small  images,  wooden  shelves,  artificial 
flowers,  silk  sashes,  embroidered  table  covers,  curtains,  chair  covers,  carvings 
of  wood,  etc.,  are  not  free  as  regalia.— T.  D.  12581  (G.  A.  1265). 


1128  DIGEST   OF    CUSTOMS   DECISIONS. 

Silk  Ranncrs  for  Benevolent  Societies. — An  embroidered  silk  l)anner  for 
r,  benevolent  society  is  not  free.— T.  D.  12423  (G.  A.  IIGI). 

Missal  Stand. — A  missal  stand  upon  wliicb  the  missal  book  or  book  of  the 
mass  is  placed  is  not  regalia.— T.  D.  1209G  (G.  A.  958). 

Ostensoriuni. — An  ostensorium  which  is  borne  in  the  hand  by  an  officiating 
priest  during  benediction  is  regalia.— T.  D.  1209G  (G.  A.  958). 

Regalia — Piece  Goods. — Silk  piece  goods,  with  monograms,  emblems,  and 
inscriptions  woven  into  the  fabric,  although  designed  to  be  cut  and  made  into 
regalia,  is  not  free.— T.  D.  10685  (G.  A.  2G9). 

612.  Steel-engraved  forms  for  bonds,  debentures,  stock  certificates, 
negotiable  receipts,  notes,  and  other  securities;  and  engraven!  steel  plates, 
dies,  and  rolls,  suitable  for  use  in  engraving  or  printing  bonds,  stock 
certificates,  or  other  securities. 

1909  (.\'ot  enumerated.) 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enunierated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913. 

A  Steel  Engraved  Plate  on  which  is  engraved  a  design  used  exclusively  In 
printing  stock  certificates  is  entitled  to  free  entry  under  paragraph  G12  even 
though  the  design  constitutes  only  a  portion  of  the  matter  appearing  on  the 
printed  stock  certificate.  The  provisions  of  said  paragraph  are  unlimited  as 
to  the  class  of  merchandise  intended  to  be  covered  thereby,  including  therewith 
all  engraved  plates  which  are  suitable  for  use  in  engraving  or  printing  stock 
certificates.  -T.  D.  36926  (G.  A.  8011). 

6  13.  Steel    ingots,    cogged    ingots,    blooms    and    slabs,    die    blocks    or 
blanks,  and  liillets,  if  made  by  the  Bessemer.  Siemens-Martin  open  hearth 
1913    or  similar  processes,  not  containing  alloy,  such  as  nickel,  cobalt,  vana- 
dium, chromium,  tungsten,  or  wolfram,  molybdenum,  titanium,  iridium, 
uranium,  tantalum,  boron,  and  similar  alloys. 

131.  Steel  ingots,  cogged  ingots,  blooms,  and  slags,  by  whatever  process 
made :  die  blocks  or  blanks ;  billets  *  *  *^  all  of  the  above  valued 
at  three-fourths  of  1  cent  per  pound  or  less,  seven-fortieths  of  1  cent  per 
p(nuid  ;  valued  above  three-fourths  of  1  cent  and  not  above  1.3  cents  per 
pound,  three-tenths  of  1  cent  per  pound  ;  valued  above  1.3  cents  and  not 
above  1.8  cents  per  po\md.  five-tenths  of  1  cent  per  pound;  valued  above 
1.8  cents  and  not  al)ove  2.2  cents  per  pound,  six-tenths  of  1  cent  per 
pound ;  valued  above  2.2  cents  and  not  above  3  cents  per  pound,  eight- 
tenths  of  1  cent  per  pound ;  valued  above  3  cents  per  pound  and  not  above 
1909  ^  eents  per  pound,  1.1  cents  per  pound  ;  valued  above  4  cents  and  not 
above  7  cents  per  pound,  1.2  cents  per  pound ;  valued  above  7  cents 
and  not  above  10  cents  per  pound,  1.9  cents  per  pound;  valued  above  10 
cents  and  not  above  13  cents  per  pound,  2.3  cents  per  pound ;  valued  above 
13  cents  and  not  above  16  cents  per  pound,  2.7  cents  per  pound ;  valued 
above  IG  cents  and  not  above  24  cents  per  pound.  4.6  cents  per  pound  ; 
valued  above  24  cents  and  not  above  32  cents  per  pound.  G  cents  per 
pound ;  vahied  above  32  cents  and  not  above  40  cents  per  pound,  7  cents 
per  pound  ;  valued  above  40  cents  per  pound,  20  per  centum  ad  valorem. 

135.  Steel  ingots,  cogged  ingots,  blooms,  and  slabs,  by  whatever  proc- 
ess made;  die  blocks  or  blanks ;  billets     *     *     *,     all  of  the  above  valued 
1897     at  1  cent  per  pound  or  less,  three-tenths  of  1  cent  per  pound  ;  valued  above 
1  cent  and  not  above  1.4  cents  per  pound,  four-tenths  of  1  cent  per  pound ; 


FREE   LIST  1129 

valued  above  1.4  cents  and  not  above  1.8  cents  per  pound,  six-tenths  of 
1  cent  per  pound ;  valued  above  1.8  cents  and  not  above  2.2  cents  per 
pound,  seven-tenths  of  1  cent  per  pound ;  valued  above  2.2  cents  and  not 
1897  above  3  cents  per  pound,  nine-tenths  of  1  cent  per  pound ;  valued  above 
3  cents  per  pound  and  not  above  4  cents  per  pound,  1.2  cents  per  pound ; 
valued  above  4  cents  and  not  above  7  cents  per  pound,  1.3  cents  per 
pound  ;  valued  above  7  cents  and  not  above  10  cents  per  pound,  2  cents 
per  pound  ;  valued  above  10  cents  and  not  above  13  cents  per  pound, 
2.4  cents  per  pound ;  valued  above  13  cents  and  not  above  16  cents  per 
pound,  2.8  cents  per  pound  ;  valued  above  16  cents  per  pound,  4.7  cents 
per  pound. 

122.  Steel  ingots,  cogged  ingots,  blooms,  and  slabs,  by  whatever  proc- 
ess made ;  die  blocks  or  blanks ;  billets  *  *  *^  j^H  ^f  the  above  valued 
at  1  cent  per  pound  or  less,  three-tenths  of  1  cent  per  pound ;  valued 
above  1  cent  and  not  above  1.4  cents  per  pound,  four-tenths  of  1  cent 
per  pound ;  valued  above  1.4  cents  and  not  above  1.8  cents  per  pound, 
six-tenths  of  1  cent  per  pound ;  valued  above  1.8  cents  and  not  above  2.2 
cents  per  pound,  seven-tenths  of  1  cent  per  pound ;  valued  above  2.2  cents 
1894  and  not  above  3  cents  per  pound,  nine-tenths  of  1  cent  per  pound ;  valued 
above  3  cents  per  pound  and  not  above  4  cents  per  pound,  1.2  cents  per 
pound  ;  valued  abo^•e  4  cents  and  not  above  7  cents  per  pound,  1.3  cents 
per  pound  ;  valued  above  7  cents  and  not  above  10  cents  per  pound,  1.9 
cents  per  pound ;  valued  above  10  cents  and  not  above  13  cents  per  pound, 
2.4  cents  per  pound ;  valued  above  13  cents  and  not  above  16  cents  per 
poiuid,  2.8  cents  per  pound ;  valued  above  16  cents  per  pound,  4.7  cents 
per  pound. 

146.  Steel  ingots,  cogged  ingots,  blooms,  and  slabs,  by  whatever  proc- 
ess made ;  die  blocks  or  blanks ;  billets  *  *  *,  all  of  the  above  valued 
at  1  cent  per  pound  or  less,  four-tenths  of  1  cent  per  pound ;  valued  above 
1  cent  and  not  above  1.4  cents  per  pound,  five-tenths  of  1  cent  per  pound ; 
valued  above  1.4  cents  and  not  above  1.8  cents  per  pound,  eight-tenths  of 
1  cent  per  pound  ;  valued  above  1.8  cents  and  not  above  2.2  cents  per 
pound,  nine-tenths  of  1  cent  per  pound ;  valued  above  2.2  cents  and  not 
above  3  cents  per  pound,  1.2  cents  per  pound ;  valued  above  3  cents  and 
not  above  4  cents  per  pound,  1.6  cents  per  pound ;  valued  above  4  cents 
and  not  above  7  cents  per  pound.  2  cents  per  pound ;  valued  above  7  cents 
and  not  above  10  cents  per  pound,  2.8  cents  per  pound ;  valued  above 
10  cents  and  not  above  13  cents  per  pound,  3*  cents  per  pound ;  valued 
above  13  cents  and  not  above  16  cents  per  pound,  4.2  cents  per  pound ; 
valued  above  16  cents  per  pound,  7  cents  per  pound. 

177.  Steel  ingots,  cogged  ingots,  blooms,  and  slabs,  by  whatever  proc- 
ess made ;  die  blocks  or  blanks ;  billets  *  *  *,  all  of  the  above  classes 
of  steel  not  otherwise  specially  provided  for  in  this  Act,  valued  at  4  cents 
1883  a  pound  or  less,  45  per  centum  ad  valorem  ;  above  4  cents  a  pound  and 
not  above  7  cents  per  pound.  2  cents  per  pound  ;  valued  above  7  cents  and 
not  above  10  cents  per  pound.  23  cents  per  pound ;  valued  at  above  10 
cents  per  pound,  3i  cents  per  pound;     *     *     *. 

614.  Stone  and  sand:  Burrstone  in  blocks,  rough  or  unmanufactured; 
rotten  stone,  tripoli.  and  sand,  crude  or  manufactured ;  cliff  stone,  free- 
1913    stone,  granite,  sandstone,  and  limestone,  unmanufactured,  and  not  suit- 
able for  use  as  monumental  or  building  stone ;  all  of  the  foregoing  not 
specially  provided  for  in  this  section. 

683.  Stone  and  sand :  Burrstone  in  blocks,  rough  or  unmanufactured ; 
1909    cliff  stone,   unmanufactured ;    rotten   stone,  tripoli,    and   sand,   crude  or 
manufactured,  not  otherwise  provided  for  in  this  section. 

671.  Stone  and  sand :  Burrstone  in  blocks,  rough  or  unmanufactured ; 
1897    cliff  stone,  unmanufactured ;   rotten   stone,   tripoli,   and   sand,   crude   or 
manufactured,  not  otherwise  provided  for  in  this  Act. 

1638.  Stone   and   sand :    Burrstone   in  blocks,    rough   or   manufactured, 
*     *     * ;  cliff  stone,  unmanufactured ;     *     *     *     rotten  stone,  and  sand, 
crude  or  manufactured. 
657.  Tripoli. 


1890 


1130  DIGEST   OF   CUSTOMS   DECISIONS. 


1890 


1883  < 


723.  Stone  and  sand :  Burrstone  in  blocks,  rough  or  manufactured, 
and  not  bound  up  into  millstones;  cliff  stone,  unmanufactured;  •  *  * 
rotten  stone,  ami  sand,  crude  or  manufactured. 

740.  Tripoli. 

611.  *     *     *     cliff  stone,  unmanufactured. 
G.S4.  Tripoli. 

6GS.  Burrstone,  in  blocks,  rough  or  unmanufactured,  and  not  bound 
up  in  milLstoues. 
773.  Rotten  stone. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Ground  Geyserite  classified  as  a  nonenumerated  article  under  paragraph 
480,  tariff  act  of  1909,  or  as  an  earthy  or  mineral  substance  wholly  or  partly 
manufactured,  under  paragraph  SI,  tariff  act  of  1913,  was  held  entitled  to  free 
entry  as  sand,  crude  or  manufactured  (par.  083,  tariff  act  of  1909,  and  par. 
614,  tariff  act  of  1913).  Ab.  2954G  (T.  I>.  32707)  cited.— Ab.  36371  (T.  D. 
34742). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Sand. — A  paragraph  of  the  previous  law  identical  in  wording  has  been  con- 
strued by  this  board  to  embrace  sand  manufactured  from  stone  by  some  process 
of  grinding  (D;ina's  case,  G.  A.  5079.  T.  D.  23521),  and,  in  reenacting  the  iden- 
tical language.  Congress  must  be  held  in  the  law  of  1909  to  have  adopted  para- 
graph 683  with  the  meaning  given  it  in  the  decision  above  cited. — Ab.  26361 
(T.  D.  31832). 

Fire  Sand. — The  merchandise  here  is  made  by  combining  approximately  60 
parts  of  crushed  quartz  with  30  parts  of  coke,  1  part  of  salt,  and  10  parts  of 
sawdust.  The  term  "  manufactured  sand,"  paragraph  683,  relates  to  material 
composed  of  common  or  crude  sand,  and  can  not  be  taken  to  include  this 
merchandise.  Myers  v.  U.  S.  (1  Ct.  Cust.  Appls.,  506;  T.  D.  31531).— Henderson 
&  Hall  V.  U.  S.  (Ct.  Cust.  Appls),  T.  D.  33523;  (G.  A.  7429)  T.  D.  33189  affirmed. 

A  manufactured  commodity  which  is  composed  of  a  number  of  different 
ingredients,  thoroughly  mixed  together  and  chemically  changed  by  the  applica- 
tion of  intense  heat,  though  having  the  structure  of  sand,  is  not  sand,  either 
crude  or  manufactured,  within  the  provisions  of  paragraph  683. — T.  D.  33189 
(G.  A.  7429)  ;  affirmed  by  T.  D.  33523  (Ct.  Cust.  Appls.),  supra. 

Powdered  Silica,  assessed  under  paragraph  95,  held  to  be  free  of  duty  as 
sand  (par.  6S3).  G.  A.  5079  (T.  D.  23521)  and  Ab.  24739  (T.  D.  31255)  cited.— 
Ab.  29546  (T.  D.  32767). 

Tripoli. — The  evidence  amply  sustains  the  claim  that  this  article  is  known 
to  the  trade  and  commerce  of  the  United  States  as  tripoli,  and  as  such,  whether 
crude  or  manufactured,  it  is  entitled  to  free  entry  under  the  eo  nominee  pro- 
vision, therefore,  in  paragraph  683.  (G.  A.  4245.  T.  D.  19980.)— Ab.  25868 
(T.  D.  31708). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Colored  Sand. — Sand,  colored  black  by  the  use  of  organic  coloring  matter,  is 
free  of  duty  under  the  provision  in  paragraph  671  for  "  sand,  crude  or  manu- 
factured, not  otherwise  provided  for ;  "  and  is  not  dutiable  at  20  per  cent  ad 
valorem,  under  section  6,  as  an  article  manufactured  in  whole  or  in  part. — 
T.  D.  23319  (G.  A.  5006). 

Furnace  Sand. — An  article  known  as  furnace  sand,  which  is  produced  by 
grinding  silica  stone  or  sandstone  and  is  used  in  making  the  bed  of  a  furnace, 
to  protect  it  from  injury  by  heat,  is  free  of  duty  under  the  provision  in  para- 


FREE  LIST.  1131 

graph  671  for  "  sand,  crude  or  manufactured,  not  otherwise  provided  for." 
The  expression  "  sand  manufactured  "  embraces  not  on\f  sand  which  is  par- 
tially manufactured,  but  also  sand  produced  by  a  process  of  manufacture.  In 
re  Dana  (G.  A.  2SS2)  overruled.— T.  D.  23521   (G.  A.  5079). 

Iiawn  Sand. — The  report  of  the  United  States  chemist  on  the  article  is  as 
follows :  "  Sand  chemically  treated  with  about  5  per  cent  of  green  vitriol  or 
sulphate  of  iron.  The  sulphate  of  iron  is  the  active  ingredient  in  the  mixture, 
and  is  of  value  as  a  weed  killer  by  reason  of  its  astringent  properties."  The 
vitriol  seems  to  be  the  only  foreign  substance  contained  in  the  commodity,  and 
this  will  not  remove  it  from  the  provision  in  paragraph  671  for  "  sand,  crude 
or  manufactured."  The  protest  is  therefore  sustained  and  the  collector's  de- 
cision accordingly  reversed.  Note  G.  A.  5006  (T.  D.  23319).— Ab.  18477  (T.  D. 
2S889). 

Tripoli. — White  and  salmon-tinted  infusorial  earths,  dug  from  bottom  of 
lakes  and  known  and  sold  as  fossil  flour,  or  tripoli,  free  of  duty  as  tripoli 
under  paragraph  671.— T.  D.  19980  (G.  A.  4245). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Tripoli. — Salmon-tinted  natural  earth,  colored  by  the  presence  of  oxide  and 
carbonate  of  iron,  found  to  be  tripoli  and  free. — T.  D.  16986  (G.  A.  3414). 

1913         615.  Strontia,   oxide  of.   protoxide  of  strontian,   and   strontianite  or 
mineral  carbonate  of  strontia. 

685.  Strontia,  oxide  of,  and  protoxide  of  strontian,  and  strontianite,  or 
mineral  carbonate  of  strontia. 


1909 
1897 

1894 
1890 


673.  Strontia,  oxide  of,  and  protoxide  of  strontian,  and  strontianite,  or 
mineral  carbonate  of  strontia. 

640.  Strontia,  oxide  of,  and  protoxide  of  sti'ontian,  and  strontianite,  or 
mineral  carbonate  of  strontia. 

725.  Strontia,  oxide  of,  and  protoxide  of  strontian,  and  strontianite,  or 
mineral  carbonate  of  strontia. 

631.  Strontia,  oxide  of,  and  protoxide  of  strontian,  and  strontianite,  or 
1883    mineral  carbonate  of  strontia. 


1913 


616.  Strychnia   or  strychnine,   and  its   combinations  with   acids   not 
subject  to  duty  under  this  section. 

1909  80.  Strychnia,  or  strychnine,  and  all  salts  thereof,  15  cents  per  ounce. 

1897  83.  Strychnia,  or  strychnine,  and  all  salts  thereof,  30  cents  per  ounce. 

1894  70.  Strychnia,  or  strychnine,  and  all  salts  thereof,  30  cents  per  ounce. 

1890  87.  Strychnia,  or  strychnine,  and  all  salts  thereof,  40  cents  per  ounce. 

1883  30.  Strychnia,  or  strychnine,  and  all  salts  thereof,  50  cents  per  ounce. 

617.  Sulphur  in  any  form,  brimstone,   and   sulphur  ore   as  pyrites, 
1913     or  sulphuret  of  iron  in  its  natural  state,  containing  in  excess  of  25  per 

centum  of  sulphur. 

81.  Sulphur,  refined  or  sublimed,  or  flowers  of,  $4  per  ton. 

686.  Sulphur,  lac  or  precipitated,  and  sulphur  or  brimstone,  crude, 
1909  {  in  bulk,  sulphur  ore  as  pyrites,  or  sulphuret  of  iron  in  its  natural  state, 
containing  in  excess  of  25  per  centum  of  sulphur,  and  sulphur  not  other- 
wise provided  for  in  this  section. 

84.  Sulphur,  refined  or  sublimed,  or  flowers  of,  $8  per  ton. 
674.  Sulphur,  lac  or  precipitated,  and  sulphur  or  brimstone,  crude,  in 
1897  <(  bulk,  sulphur  ore  as  pyrites,  or  sulphuret  of  iron  in  its  natural  state, 
containing  in  excess  of  25  per  centum  of  sulphur,  and  sulphur  not  other- 
,  wise  provided  for. 


1132  DIGEST  OF   CUSTOMS   DECISIONS. 


1894  k 


1890 


1883 


71.  Sulplnir,  refined,  .sublinietl,  or  flowers  of,  20  per  centum  ad  valorem. 

(>42.  Slllphll^,  lac  or  precipitated,  and  sul])hur  or  l)riinstone,  crude, 
ill  hulk,  .>^ulplulr  ore.  as  pyrites,  or  suli)huret  of  iron  in  its  natural  state, 
cdiitainiiij,'  in  excess  of  25  per  centum  of  sulphur,  and  sulphur  not 
.  other\vi.se  provided  for. 

88.  Sulphur,  refined,  $8  per  ton ;  sublimed,  or  flowers  of,  $10  per  ton. 

133.  *  *  *  Sulphur  ore,  as  pyrites,  or  sulphuret  of  Iron  in  its 
natural  state,  contaiuinf?  not  more  than  3i  per  centum  copper,  75  cents 
per  ton:  Provided.  That  ore  containing  more  than  2  per  centum  of  cop- 
per shall  pay,  in  addition  thereto,  one-half  of  1  cent  per  pound  for  the 
copper  contained  therein :  Provided,  also,  That  sulphur  ore  as  pyrites 
or  sulphuret  of  iron  in  its  natural  state  containing  in  excess  of  25  per 
centum  of  sulphur  shall  be  free  of  duty,  except  on  the  copper  contained 
therein  as  above  provided. 

727.  Sulphur,  lac  or  i)recipitated,  and  sulphur  or  brimstone,  crude,  in 
bulk,  sulphur  ore,  as  pyrites,  or  sulphuret  of  iron  in  its  natural  state, 
containing  in  excess  of  2;")  per  centum  (if  sulphur  (except  on  the  copper 
contained  therein)   and  sulphur  not  otherwise  provided  for. 

77.  Sulphur :  Refined,  in  rolls,  $10  per  ton. 

78.  Sublimed,  or  flowers  of,  $20  per  ton. 

-j^^^  *  t-  *  Sulphur  ore,  as  pyrites,  or  sulphuret  of  iron  in  its  nat- 
ural state,  containing  not  more  than  3^  per  centum  of  copper,  75  cents 
jier  ton:  Provided.  That  ore  containing  more  than  2  per  centum  of  copper 
shall  pay,  in  addition  thereto,  2^  cents  per  pound  for  the  copper  con- 
tained  therein. 

632.  Sulphur,  or  brimstone,  not  specially  enumerated  or  provided  for 
in  this  act. 

633.  Sulphur,  lac  or  precipitated. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Sulphur. — Merchandise  invoiced  as  "  flowers  of  sulphur  "  and  "  roll  sulphur," 
as.sessed  under  paragraph  81,  was  claimed  entitled  to  free  entry  under  para- 
graph 6SG.     Protest  overruleil.— Ab.  32935  (T.  D.  33594). 

Sulphur  imported  from  Japan,  free  of  duty  under  parsigraph  686,  where  a 
certificate  is  attached  to  the  invoice  that  the  sulphur  has  not  been  sublimed. — 
Dept.  Order  (T.  D.  33556). 
Bungo  Sulphur. 

Sublimation  of  Sulpiiuk. — Sublimation  of  sulphur  is  the  artificial  distillation 
thereof,  in  the  cour.se  of  which  the  sulphur  content  of  the  article  distilled  is, 
after  evaporation,  deposited,  collected,  and  formed  according  to  the  commercial 
or  other  u.ses  for  which  it  may  be  designed. 

Crude  Commodities.— "  Crude  "  refers  conunonly  to  substances  or  articles 
in  a  condition  unfit  for  the  ultimate  purpose  or  use  for  which  they  are  intended. 

Sulphur  Not  Rekinku  ok  Crude. — The  sulphur  of  the  importation  is  from 
Japan.  It  is  expelled  by  volcanic  force  from  geyers,  is  drawn  off  in  conduits, 
and  when  cooled  is  broken  into  various  shapes  and  placed  in  saclts  for  trans- 
portation. This  sulphur,  very  nearly  pure,  can  not  be  said  to  have  been  refined ; 
nor  is  it  crude.  It  falls  appropriately  within  the  free  entry  paragraphs  of  the 
acts  of  1897  and  1909,  as  sulphur  not  otherwise  provided  for. — Newhall  &  Co. 
et  al.  V.  U.  S.  (Ct.  Cust  Appls.),  T.  D.  33410;  (G.  A.  7351)  T.  D.  32420  reversed. 

DECISIONS   UNDER  THE  ACT  OF  1897. 
Sulphur. 

Roll  Sulphuk.^ — Roll  sulphur  containing  less  than  .005  per  cent  of  impurities 
held  dutiable  as  "sulphur,  refined,"  under  paragraph  84,  and  not  to  be  free  of 
duty  under  paragraph  674,  relating  to  crude  sulphur,  etc. — Vandiver  v.  U.  S. 
(C.  C.  A.),  T.  D.  28521;  T.  D.  27917  (C.  C.)  allirnu'd  and  Ab.  11977  (T.  D. 
27458)  aftirmed. 


FREE    LIST.  1133 

Ground  and  roll  sulphur  held  not  dutiable  as  refined  or  sublimed  sulphur 
under  paragraph  71,  tariff  act  of  1894,  or  paragraph  84,  tariff  act  of  1807,  but 
free  of  duty  under  paragraphs  642  and  674.  respectively,  of  said  acts,  the  former 
as  sulphur  not  otherwise  provided  for  and  the  latter  as  crude  sulphur.— U.  S.  v. 
Corbitt  (C.  C),  T.  D.  27653;  (G.  A.  4244)  T.  D.  19979  affirmed. 

Refined  Sulphur. — Sulphur  invoiced  as  "  refined  ground  "  and  "  refined  roll," 
and  containing  99.8  and  99.5  per  cent  of  pure  sulphur.  Held  to  be  refined  sulphur 
and  dutiable  at  $8  per  ton  under  paragraph  84.— T.  D.  27456  (G.  A.  6393)  ; 
affirmed  by  T.  D.  28210  (C.  C),  suit  4853. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Sulphur. — The  merchandise  is  described  in  the  invoice  as  "  ground  sulphur." 

The  commercial  use  of  the  term  "  refined  sulphur  "  is  the  same  as  the  scien- 
tific u.se  of  the  same  term. 

Grinding  is  not  a  process  of  refining  this  article. 

The  merchandise  is  crude  sulphur,  or  "  sulphur  not  otherwise  provided  for," 
and  it  is  free  under  paragraph  642.— T.  D.  17756  (G.  A.  3742). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Copper  in  Pyrites  Ore. — The  only  provision  in  this  paragraph  applicable 
especially  to  copper  is  when  it  constitutes  more  than  2  per  cent  of  the  ore.  Con- 
sequently in  sulphur  ore  containing  more  than  25  per  cent  of  sulphur  and  less 
than  2  per  cent  of  copper  the  copper  as  well  as  the  ore  is  free. 

As  an  assay  of  the  ore  in  question  returns  sulphur  37.65,  copper  1.73,  the 
claim  of  the  importer  is  sustained. — T.  D.  10924  (G.  A.  419). 

Copper  Ore — Fire  Assay. — The  amount  of  copper  in  sulphur  ore  should  be 
determined  by  fire  assay,  and  the  fire  assay  may  be  ascertained  by  deducting 
1.3  per  cent  from  the  result  of  the  electrolytic  assay.— T.  D.  13798  (G.  A.  1992). 

Ground  Sulphur. — Duty  was  assessed  thereon  at  $8  per  ton  as  refined 
sulphur,  under  paragraph  88.  The  merchandise  was  invoiced  as  ground  sul- 
phur, and  is  claimed  to  be  entitled  to  free  entry  as  crude  sulphur  under  para- 
graph 727.  The  merchandise  is  elementary  sulphur.  It  has  been  refined. — 
T.  D.  12813   (G.  A.  1409). 

Recovered  Sulphur,  the  subject  of  this  importation,  is  not  embraced  within 
the  description  of  "  sulphur,  refined,  sublimed,  or  flowers  of,"  paragraph  88, 
subject  to  duty,  but  that  the  same  is  free  under  paragraph  727  as  "  sulphur 
not  otherwise  provided  for."— T.  D.  10937   (G.  A.  482). 

1913  6  18.  Sumac,  ground  or  unground. 

1909  82.  Sumac,  ground,  three-tenths  of  1  cent  per  pound. 

1897  85.  Sumac,  ground,  three-tenths  of  1  cent  per  pound. 

1894  7*2.  Sumac,  ground,  10  per  centum  ad  valorem. 

1990  89.  Sumac,  ground,  four-tenths  of  1  cent  per  pound. 

1883  11.  Sumac,  ground,  three-tenths  of  1  cent  per  pound.     *     *     * 

DECISIONS    UNDER   THE   ACT   OF   1897. 

Ground  Sumac,  claimed  by  the  importers  to  be  dutiable  under  the  pro- 
vision in  paragraph  85  for  "  sumac  ground."  It  was  classified  as  an  imenumer- 
ated  manufactured  article  under  section  6,  because,  as  the  appraiser  reports, 
it   was   adulterated   with   15   per   ent   of    lentiso.      Protest   sustained,    it   ap- 


1909 


1897 


1134  DIGEST   OF   CUSTOMS   DECISIONS. 

peering  from  the  evidfiice  that  the  article  is  commercially  iinown  as  ground 
sumac— Ab.  1G5  (T.  D.  24973). 

1913         ^^O-  Swino.  cattle,  shepp,  and  all  other  domestic  live  animals  suitable 
for  human  food  not  otherwise  provided  for  in  this  section. 

225.  Cattle,  if  less  than  one  year  old.  $2  per  head  ;  all  other  cattle,  if 
valued  at  not  more  than  .$14  per  head,  $3.75  per  head ;  if  valued  at  more 
than  .$14  per  head,  27*  per  centum  ad  valorem. 

226.  Swine,   $1.50  per   head. 
228.  Sheep,  one  year  old  or  over,  $1.50  per  head;  less  than  one  year 

.  old,  75  cents  per  head. 

218.  Cattle,  if  less  than  one  year  old.  $2  per  head ;  all  other  cattle  if 
valued  at  not  more  than  $14  per  head,  $3.75  per  head;  if  valued  at  more 
than  $14  per  head.  27^  per  centum  ad  valorem. 

219.  Swine,  $1.50  per   head. 
221.  Sheep,  one  year  old  or  over,  $1.50  per  head ;  less  than  one  year 

old,  75  cents  per  head. 

f     189.  All  live  animals,   not  specially  provided  for  in  this  act,  20  per 
\  centum  ac  valorem. 

248.  Cattle,  more  than  one  year  old,  $10  per  head ;  one  year  old  or  less, 
$2  per  head. 
1890  s,      249.  HofTs,  $1.50  per  head. 

250.  Sheep,  one  year  old  or  more.  $1.50  per  head ;  less  than  one  year 
old.  75  cents  per  head. 

1883        252.  Animals,  live,  20  per  centum  ad  valorem. 

DECISIONS   UNDER  THE   ACT   OF   189?. 

Swine  (Wild  Boars). — The  word  "swine,"  as  used  in  paragraph  219,  in- 
cludes all  animals  of  the  hog  species,  whether  domestic  or  wild ;  and  it  is.  Held, 
accordingly,  that  wild  boars  are  dutiable  at  $1.50  per  head  under  the  provisions 
referred  to,  and  not  at  20  per  cent  ad  valorem  under  paragraph  222  as  "  live 
animals,  not  specially  provided  for."— T.  D,  22586  (G.  A.  4796). 

1913  620.  Tagua  nuts. 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1913 

Tagua  Nuts  Cut  into  Slabs  as  a  preparation  for  the  making  of  buttons  or 
like  products,  with  no  indication  that  the  cutting  into  slabs  has  either  devoted 
the  nut  to  a  new  use  or  withdrawn  it  from  any  general  uses  to  which  it  was 
adapted,  are  admissible  free  of  duty  as  "tagua  nuts"  (par.  620)  and  not  duti- 
nble  as  nonenumerated  partly  manufactured  articles  (par.  385). — Andrews  &  Co. 
et  1.  V.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  37199;  G.  A.  Ab.  39744  reversed. 

1913  621.  Talcum,  steatite,  and  French  chalk,  crude  and  uuground 

1909  (Not  enumerated.) 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 


FBEE   LIST.  1135 

1913  622.  Tallow. 

1909  290.  Tallow,  one-half  of  1  cent  per  pound.     *     *     * 

1897  279.  Tallow,  three-fourths  of  1  cent  per  pound.     *     *     • 

1894  645.  Tallow.     *     *     * 

1890  316.  Tallow,  1  cent  per  pound.     *     *     * 

1883  489.  Tallow,  1  cent  per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Tallow. — Merchandise  invoiced  as  "  Ring  grease  "  and  classified  as  grease 
not  specially  provided  for,  under  paragraph  3. 

From  the  record  it  satisfactorily  appears  that  this  grease  is  tallow,  containing 
only  an  insignificant  trace  of  soap,  and  therefore  the  claim  under  paragraph 
290  is  sustained.— Ab.  25833  (T.  D.  31675). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Cliinese  Vegetable  Tallow,  a  product  obtained  from  the  Chinese  tallow  tree 
(Stillingia  sebifera),  is  dutiable  at  the  rate  or  three-fourths  of  1  cent  per  pound 
under  the  provision  for  tallow  in  paragraph  279,  and  is  not  exempt  from  duty 
under  paragraph  695  as  vegetable  wax. 

The  provision  for  tallow  in  paragraph  279  is  without  limitation,  and  will 
cover  any  article  known  by  that  name,  either  commercially  or  commonly.  G.  A. 
3494  (T.  D.  17177),  G.  A.  4398  (T.  D.  20925),  and  G.  A.  4648  (T.  D.  21960) 
followed.— T.  D.  24686  (G.  A.  5428). 

Tallow  is- dutiable  at  the  rate  of  three-fourths  of  1  cent  per  pound  under  the 
provision  of  paragraph  279,  irrespective  of  its  uses,  being  specifically  provided 
for  in  that  paragraph  and  thus  taken  out  of  the  operations  of  paragraph  568 
by  the  express  language  thereof. — T.  D.  22437  (G.  A.  4750). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Chinese  Vegetable  Tallow. — The  merchandise  in  question  is  a  greasy  white 
substance- of  the  consistency  of  tallow.  It  is  of  vegetable  origin  and  is  claimed 
to  be  free  under  the  respective  provisions  of  paragraphs  499,  558,  568,  or  645,  or, 
if  not  free,  that  it  is  dutiable  at  10  or  20  per  cent  ad  valorem  under  section  3. 
The  collector  assessed  duty  on  the  merchandise  at  25  per  cent  ad  valorem  under 
the  provisions  of  paragraph  60  for  expressed  oil. 

It  appears  from  the  testimony  of  the  importers  that  the  substance  in  question 
is  new  to  this  market,  not  having  been  imported  before  August  28,  1894.  and 
further,  that  some  of  it  was  sold  experimentally  for  use  in  the  manufacture  of 
candles. 

It  is  included  in  the  term  tallow  as  defined  by  lexicographers.  (For  a  com- 
plete description  of  its  origin  and  production  see  Spon's  Encyclopjedia,  p.  1412.) 

It  is  not  oil,  but  is,  in  fact,  Chinese  vegetable  tallow. — T.  D.  17177  (G.  A. 
3494). 

1913  623.  Tamarinds. 

1909  688.  Tamarinds. 

1897  676.  Tamarinds. 

1894  490.  Tamarinds. 

1890  581.  Tamarinds. 

J883  790.  Tamarinds. 


1136  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE   ACT   OF   1909. 

Tamarinds,  classified  as  fruits  preserved  in  sugar  under  paragraph  274,  held 
to  be  entitled  to  free  entry  under  the  specific  provision  for  tamarinds  (par. 
688).  U.  S.  V.  Duncan  (2  Ct.  Cust.  Appls.,  380;  T.  D.  32097)  followed.— Ab. 
31281   (T.  D.  33104). 

It  appears  that  "  taiiiarinds  "  as  a  commercial  designation  has  been  accepted 
for  a  number  of  years  in  the  administration  of  our  tariff  laws,  and  having  been 
Incorporated  in  the  tariff  act  of  1909.  it  is  to  be  inferred  the  interpretation  so 
established  was  there  adhered  to.  The  addition  of  the  words  "  packed  in 
molasses  "  will  not  suffice  to  change  the  cla.ssification.  The  importation  was 
entitled  to  free  entry. — U.  S.  r.  John  Duncan's  Sons  et  al.  (Ct.  Cust.  Appls.), 
T.  D.  32097;  (G.  A.  Ab.  26197)  T.  D.  31788  affirmed. 

The  Trea.sury  Department  in  1SS3  (T.  D.  5552)  directed  that  tamarinds 
packed  in  barrels^  in  crude  mola.sses,  being  in  the  condition  in  which  usually 
imported,  should  be  admitted  under  the  specific  provision  for  tamarinds  in  the 
free  list.  As  tamarinds  are  specifically  provided  for  in  the  free  list  of  the 
present  act  (par.  668),  and  as  the  evidence  is  conclusive  that  the  importation 
in  question  is  the  tamarinds  of  commei'ce,  which  have  been  admitted  free  of 
duty  under  four  preceding  tariff  acts,  the  provision  in  paragraph  274  of  the 
present  act  for  "  fruits  of  all  kinds  preserved  or  packed  in  molasses  "  will  not 
operate  to  <  arry  into  that  paragraph  these  goods  which  have  been  otherwise 
specifically  provided  for.— Ab.  24581  (T.  D.  31207). 

624.  Tanning  material:  Extracts  of  quc^bracho  and  of  hemlock  bark; 
extracts  of  oak  and  chestnut  and  other  barks  and  woods  otlior  than 
dyewoods  such  as  are  conmionly  used  for  tanning  not  .specially  provided 
for  in  this  section ;  nuts  and  nutgalls  and  woods  used  expressly  for 
dyeing  or  tanning,  whether  or  not  advanced  in  value  or  condition  by 
shredding,  grinding,  chipping,  crushing,  or  any  other  process;  and 
articles  in  a  crude  state  used  in  dyeing  or  tanning;  all  the  foregoing 
not  containing  alcohol  and  not  specially  provided  for  in  this  section. 

20.  Drugs,  such  as  *  *  *  nuts,  nutgalls,  *  *  *  ^pd  woods  used 
expressly  for  dyeing  or  tanning;  any  of  the  foregoing  which  are  natural 
and  uncompouiidod  drugs  and  not  edible,  and  not  specially  provided  for 
in  this  section,  but  which  are  advanced  in  value  or  condition  by  any 
process  or  treatment  whatovef  beyond  that  essential  to  the  proper  pack- 
ing of  the  drugs  and  the  prevention  of  decay  or  deterioration  pending 
manufacture,  one-fourth  of  1  cent  per  pound,  and  in  addition  thereto 
10  per  centum  ad  valorem  :  Provide/!,  That  no  article  containing  alcohol, 
or  in  the  preparation  of  which  alcohol  is  used,  shall  be  classified  for  duty 
under  this  paragraph. 

22.  *  *  *  extracts  of  bark,  such  as  are  commonly  used  for  *  *  * 
tanning,  not  specially  provided  for  in  this  section,  seven-eighths  of  1 
cent  per  pound  ;  *  *  *  extracts  of  quebracho,  not  exceeding  in  den- 
sity twenty-eight  degrees  Baume,  one-half  of  1  cent  per  pound  ;  exceed- 
1909  {  ing  in  destiny  twenty-eight  degrees  Baume,  three-fourths  of  1  cent  per 
liound ;  extracts  of  hemlock  bark,  one-half  of  1  cent  per  pound ;  ex- 
tracts *  *  *  of  woods  other  than  dyewoods,  not  specially  provided 
for  in  this  section,  five-eighths  of  1  cent  per  pound ;     *     *     *. 

499.  Articles  in  a  crude  state  used  in  dyeing  or  tanning  not  specially 
provided  for  in  this  section. 

5.59.  Drugs,  such  as  *  *  *  nuts,  nutgalls,  *  *  *  and  woods 
used  expressly  for  dyeing  or  tanning;  any  of  the  foregoing  which  are 
natural  and  uncompounded  drugs  and  not  edible  and  not  specially  pro- 
vided for  in  this  section,  and  are  in  a  crude  state,  not  advanced  in 
value  or  condition  by  any  process  or  treatment  whatever  beyond  that 
essential  to  the  proper  packing  of  the  drugs  and  the  prevention  of 
decay  or  deterioration  pending  manufacture:  ProvlrJcd,  That  no  article 
containing  alcohol,  or  in  the  prepai-ation  of  which  alcohol  is  used,  shall 
be  admitted  free  of  duty  under  this  paragraph. 


1913 


FREE   LIST. 


1137 


20.  Drugs,  such  as  *  *  *  nuts,  nutgalls,  *  *  *  and  woods 
used  expressly  for  dyeing ;  any  of  the  foregoing  which  are  drugs  and 
not  edible,  but  which  are  advanced  in  value  or  condition,  by  refining, 
grinding,  or  other  process,  and  not  specially  provided  for  in  this  Act, 
one-fourth  of  1  cent  per  pound,  and  in  addition  thereto  10  per  centum 
ad  valorem. 

22.  *  *  *  extracts  of  harks,  such  as  are  commonly  used  for  *  *  * 
tanning,  not  specially  provided  for  in  this  Act,  seven-eighths  of  1  cent 
per  pound;  extracts  of  quebracho  and  of  hemlock  bark,  one-half  of  1 
cent  per  pound ;  extracts  *  *  *  of  woods  other  than  dyewoods,  not 
specially  provided  for  in  this  Act,  five-eighths  of  1  cent  per  pound. 

482.  Articles  in  a  crude  state  used  in  dyeing  or  tanning  not  specially 
provided  for  in  this  Act. 

548.  Drugs,  such  as  *  *  *  nuts,  nutgalls,  *  *  *  and  woods 
used  expressly  for  dyeing;  any  of  the  foregoing  which  are  drugs  and 
not  edible  and  are  in  a  crude  state,  and  not  advanced  in  value  or  condi- 
tion by  refining  or  grinding,  or  by  other  process,  and  not  specailly  pro- 
vided for  in  this  Act. 

16 J.  Drugs,  such  as  *  *  *  nuts  *  *  *  and  woods  used  ex- 
pressly for  dyeing;  any  of  the  foregoing  which  are  not  edible,  but 
which  are  advanced  in  value  or  condition  by  refining  or  grinding,  or 
by  other  process  of  manufacture,  and  not  specially  provided  for  in  this 
Act.  10  per  centum  ad  valorem. 

IS.  *  *  *  extracts  of  barks,  such  as  are  commonly  used  for  tanning, 
not  specially  provided  for  in  this  Act,  and  extracts  of  hemlock  bark,  10 
per  centum  ad  valorem. 

386.  Articles  in  a  crude  state  used  in  dyeing  or  tanning  not  specially 
provided  for  in  this  Act. 

470.  Drugs,  such  as  *  *  *  nuts,  *  *  *  and  woods  used  ex- 
pressly for  dyeing;  any  of  the  foregoing  drugs  which  are  not  edible,  and 
which  have  not  been  advanced  in  value  or  condition  by  refining  or 
grinding,  or  by  other  process  of  manufacture,  and  not  specially  provided 
for  in  this  Act. 

24.  Drugs,  such  as  *  *  *  nutgalls,  *  *  *  nuts  *  *  *  woods 
used  expressly  for  dyeing,  *  *  * ;  any  of  the  foregoing  which  are 
not  edible,  but  which  have  been  advanced  in  value  or  condition  by 
refining  or  grinding,  or  by  other  process  of  manufacture,  and  not  spe- 
cially provided  for  in  this  Act,  10  per  centum  ad  valorem. 

26.  *  *  *  extracts  of  barks,  such  as  are  commonly  used  for  tanning, 
not  specially  provided  for  in  this  Act,  seven-eighths  of  1  cent  per  pound ; 
extracts  of  hemlock  bark ;  oue-half  of  1  cent  per  pound. 

492.  Articles  in  a  crude  state  used  in  dyeing  or  tanning  not  specially 
provided  for  in  this  Act. 

560.  Drugs,  such  as  *  *  *  nutgalls,  *  *  *  nuts,  *  *  *  and 
woods  used  expressly  for  dyeing ;  any  of  the  foregoing  which  are  not 
edible  and  are  in  a  crude  state,  and  not  advanced  in  value  or  condition 
by  refining  or  grinding,  or  by  other  process  of  manufacture,  and  not 
specially  provided  for  in  this  Act. 

20.  Extract  of  hemlock,  and  other  bark  used  for  tanning,  not  otherwise 
enumerated  or  provided  for  in  this  Act,  20  per  centum  ad  valorem. 

94.  All  *  *  *  nutgalls  *  *  *  uxits  *  *  *  woods  used  ex- 
pressly for  dyeing,  *  *  * ;  any  of  the  foregoing  which  are  not  edible, 
but  which  have  been  advanced  in  value  or  condition  by  refining  or  grind- 
ing, or  by  other  process  of  manufacture,  and  not  specially  enumerated  or 
provided  for  in  this  Act,  10  per  centum  ad  valorem. 

509.  Dyeing  or  tanning :  Articles  in  a  crude  state  used  in  dyeing  or 
tanning,  not  especially  enumerated  or  provided  for  in  this  Act. 

636.  Drugs,  *  *  *  such  as  nutgalls,  *  *  *  ^uts,  *  *  * 
woods  used  expressly  for  dyeing,  *  *  * ;  any  of  the  foregoing,  of 
which  are  not  edible  and  are  in  a  crude  state,  and  not  advanced  in  value 
or  condition  by  refining  or  grinding,  or  by  other  process  of  manufacture, 
and  not  specially  enumerated  or  provided  for  in  this  Act. 

689.  Dyeing  or  tanning  articles,  in  a  crude  state,  used  in  dyeing  or 
,  tanning,  not  specially  enumerated  or  provided  for  in  this  Act. 


60690°— 18— VOL  1- 


-72 


1138  DIGEST   OF    CUSTOMS   DECISIONS. 

DECISIONS   UNDEli  THE  ACT  OF  1913. 

Cutcli. — On  the  authority  of  Abstract  3S0S5  the  cutch  in  question  was  held 
entitled  to  free  entry  under  paragraph  624. — Ab.  3S790. 

Mangrove  Extract  classified  iukUt  pani;;raph  30  as  an  extract  of  vej^etable 
origin  suitable  for  dyeing,  was  clainicd  entitled  to  free  entry  as  tanning  ma- 
terial (par.  624).     Protest  sustained.— Ab.  38085. 

Myrobolan  Extract  classified  as  a  nonenunierated  manufactured  article, 
under  paragraph  385,  was  held  free  of  duty  as  tiinning  material  (par.  624). 
Ab.    37219    followed.— Ab.    37917. 

Valonia  Extract. — The  merchandise  is  clearly  established  by  the  record  to 
be  an  extract  made  from  the  cup  of  the  acorn  of  the  Valonia  oak.  Paragraph 
624  was  evidently  intended  to  be  all-embracing.  While  it  may  be  said  that  the 
cup  of  an  acorn  of  an  oali  tree  is  not  in  a  highly  technical  sense  the  bark  or 
the  wood  of  the  oak  tree,  for  the  purposes  of  the  tariff  law  it  must  be  so  con- 
sidered.— Ab.  37219. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Alffin,  a  gum  which  is  the  product  of  seaweed,  classified  as  a  nonenumerated 
manufactured  article,  was  held  entitled  to  free  entry  as  an  article  in  a  crude 
state,  used  in  dyeing  or  tanning  (par.  499).  U.  S.  v.  Danker  (2  Ct.  Cust.  Appls., 
522;  T.  D.  32251)   followed.— Ab.  34752. 

Algor  Gum  classified  as  a  nonenumerated  article  under  paragraph  480  was 
lield  entitled  to  free  entry  as  an  article  in  a  crude  state  used  in  dyeing  or 
tanning    (par.  499).     Ab.  34500    (T.   D.  34090)    followed.     G.  A.  7589    (T.  D. 
3400G)  cited.— Ab   3G302  (T.  D.  34727). 
Young  Fustic   Dyewood. 

Undek  Tariff  Act  of  1897. — Young  fustic  dyewood,  cut  or  shredded  into 
pieces,  suitable  to  be  packed  in  burlaps  for  shipment,  has  been  thereby  ad- 
vanced in  condition.  The  statutory  provision  of  the  act  of  1897  relating  to  an 
advance  in  condition  is  unqualified  and  the  importation  of  corresponding  date 
was  dutiable  under  paragrai)li  20  of  (hat  act. 

Undkr  T.\riff  Act  of  1909. — But  paragrapli  559,  tariff  act  of  1909,  expressly 
provides  for  the  free  entry  of  such  an  importation,  if  not  advanced  in  value  or 
condition  by  any  process  or  treatment  whatever  lieyond  that  essential  to  the 
proper  packing  of  it.  This  is  the  case  here,  and  the  rule  of  stare  decisis  does 
not  apply.  The  importation  of  corresponding  date  was  free  of  duty  under  tariff 
act  of  1909.— Perry,  Ryer  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  32096; 
(G.  A.  Ab.  25204)  T.  D.  31450  affirmed  as  to  part,  reversed  as  to  part. 

Tanning  Extract,  an  extract  of  pyrogallol  tannin,  claimed  to  be  quebracho 
extract,  was  held  dutiable  under  the  provision  for  "  all  extracts  of  vegetable 
origin  suitable  for  dyeing,  coloring,  staining,  or  tanning,  not  containing  alcohol 
and  not  medicinal,  and  not  specially  provided  for  in  this  section,"  in  paragraph 
22.— Ab.  36957  (T.  D.  34969). 
Gum  Tragasol. 

"  ('rl'dk  "  Article. — Though  an  article  may  have  been  processed,  if,  as  a 
matter  of  fact,  it  must  be  subjected  to  .some  additional  process  to  fit  it  for  its 
chief  or  only  use,  it  is,  so  far  as  that  use  is  concerned,  a  crude  article.  Roessler 
&  Ha.sslacher  Chemical  Co.  v.  U.  S.  (94  Fed.  Uep.,  822). 

Gum  tragasol  is  an  article  in  a  "crude"  state  used  in  dyeing;  it  is  not  a 
vegetable  extract  for  dyeing,  coloring,  staining,  or  tanning.  It  was  free  of 
duty  under  paragraph  482,  tariff  act  of  1897,  and  is  free  of  duty  under  para- 


FEEE    LIST.  1139 

graph  499,  tariff  act  of  1909.— U.  S.  r.  Danker  &  Marston   (Ct.  Oust.  Appls.). 
T.  D.  32251;  (G.  A.  7255)  T.  D.  31T9S  affirnieil. 

Gum  tragasol,  a  gum  extracted  from  the  locust  bean  and  used  in  the  process  of 
dyeing,  is  free  of  duty  under  paragraph  499.  Stone  &  Downer's  case,  G.  A. 
G15S  (T.  D.  26732)  distinguished.— T.  D.  31798  (G.  A.  7255)  ;  affirmed  by  T.  D. 
32251  (Ct.  Oust.  Appls.),  supra. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Extracts  of  Bark  for  Dyeing  or  Tanning. — Mercliandise,  in  both  liquid  and 
solid  or  dry  condition,  described  in  the  invoice  as  "  tan  extract "'  and  found  from 
a  chemist's  report  to  be  extracts  of  bark  such  as  are  commonly  used  for  dyeing 
and  tanning,  but  differing  materially  from  commercial  extract  of  quebracho  in 
practical  results  in  dyeing,  and  in  percentages  of  both  moisture  and  solid  matter, 
also  in  the  solubility  of  inorganic  matter  in  cold  water,  and  in  oxidizable 
solid  matter,  although  closely  resembling  quebracho  extract  in  other  respects, 
is  dutiable  at  seven-eighths  of  a  cent  per  pound  under  the  provisions  of  para- 
graph 22,  and  not  at  one-half  of  1  cent  per  pound  under  said  paragraph. — T.  D. 
22786  (G.  A.  4683). 

Ground  Bark  for  Tanning  (Crude). — This  clasification  was  made  on  the 
theory  that  the  grinding  of  the  bark  had  advanced  it  in  value  or  condition 
beyond  its  natural  or  crude  state.  The  question  involved  is  fully  covered  l)y  the 
decision  of  the  board  in  G.  A.  4744  (T.  D.  22415).  The  above  decision  was 
affirmed  in  U.  S.  v.  Klip.stein  (113  Fed.  Rep.,  1021).  Note  also  Leber  v.  U.  S. 
(135  Fed.  Rep.,  243;  T.  D.  25786). 

On  the  theory  of  the  above  cases  the  ground  bark  involved  herein  should  be 
free  of  duty  under  paragraph  482.— Ab.  21912  (T.  D.  30037). 

Cutch  From  Mangrove  Bark. — An  extract  of  the  bark  of  the  mangrove 
tree,  used  chiefly  in  tanning,  is  commercially  known  as  "  cutch  "  and  free  of 
duty  as  such,  under  paragraph  542. — U.  S.  v.  Marden  (C.  C),  T.  D.  30236; 
(G.  A.  6821)  T.  D.  29312  affirmed. 

The  article  known  as  cutch  and  dealt  in  as  such  for  the  past  10  years, 
although  not  the  product  of  the  acacia  catechu  tree,  is  entitled  to  free  entry 
under  the  provisions  of  paragraph  542.  An  article  well  known  to  commerce 
prior  to  the  adoption  of  the  tarilf  by  a  name  used  in  the  act  is  classified  there- 
under, irrespective  of  the  source  from  which  it  is  derived  or  the  process  of  its 
production.  Schoellkopf  v.  U.  S.  (71  Fed.  Rep..  604)  and  T.  D.  20925  (G.  A. 
4398)  cited  and  followed.— T.  D.  22936  (G.  A.  4902). 

Lentiscum — Lentiscus. — So-called  lentiscum  or  lentiscus,  which  consists  of 
the  leaves  of  the  Pistacia  lentiscus,  or  mastic  tree,  pulverized  by  grinding,  is 
not  covered  by  paragraphs  20  and  548,  relating  to  "  drugs,"  but  is  subject  to 
classification  under  the  provision  for  "  crude  articles  used  in  dyeing  or  tanning  " 
in  paragraph  482  of  the  free  list.— Leber  v.  U.  S.  (C.  C),  T.  D.  25786;  G.  A. 
decision   ( unpublished )   reversed. 

Myrobalan  Extract,  dutiable  by  similitude  under  the  provision  of  paragraph 
22,  for  bark  extracts  for  dyeing  and  tanning.— T.  D.  21058  (G.  A.  4423). 

Quebracho  Extract. — An  article  classified  as  an  extract  of  dyewood  under 
paragraph  22  was  claimed  to  be  dutiable  under  the  provision  in  the  same  para- 
graph for  extracts  of  quebracho.     Protest  sustained.— Ab.  19862  (T.  D.  29329). 

TragasoL — Gum  tragasol  is  not  a  drug  within  the  meaning  of  paragraph  548, 
but  is  properly  classified  for  duty  under  section  6  as  an  unenuinerated  article. — 
T.  D.  26732   (G.  A.  6158). 


1140  DIGEST   OF   CUSTOMS   DECISIONS, 

ValoiH-a  Kxtract,  ohtjiiiu'd  fioni  atoni  cups  of  the  vnloiu'u  oak  tree.  There 
is  no  special  provision  lor  it  in  the  existing  tariff  law.  Its  exclusive  use,  so  far 
as  disclosed,  is  in  tanning,  and  it  must  therefore  he  classed  with  quebra»'ho  and 
hemlock  bark,  and  under  the  application  of  the  similitude  clause  it  is  properly 
(lulialilc  at  one-half  t)f  1  cent  ]nn-  pound.— Ab.  21122  (T.  D.  29715), 

Zinc  Dust,  or  Indigo  Auxiliary,  is  free  of  duty  under  paragraphs  38G  and 
482,  respectively,  of  the  tariff  acts  of  1S94  and  1897,  as  "  articles  in  a  crude 
state  used  in  dyeing  not  specially  provided  for,"  and  is  not  dutiable  either  as 
an  unenumerated  manufactured  article,  as  a  manufacture  of  zinc,  or  by 
similitude  as  "zinc  in  blocks  or  pigs,"  or  as  a  metallic  mineral  substance  in  a 
crude  state  under  paragraph  183,  tariff  act  of  1897.  U.  S.  v.  Klipstein  (113 
Fed.  Rep.,  1021),  adirming  In  re  Klipstein,  T.  D.  2241.5  (G.  A.  4744),  and  U.  S. 
V.  Roessler.  etc.,  Co.  (99  Fed.  Rep.,  552)  reversing  lu  re  Roessler,  T.  D,  16734 
(G.  A.  3322).  followed.— T.  D.  23G98  (G.  A.  5131). 

DECISION  UNDER  THE  ACT  OF  1894. 

Fustic,  consisting  of  dyewood  cut  into  chips,  is  dutiable  as  dyewood  ad- 
vanced in  value  or  condition  and  is  not  free  as  an  article  in  a  crude  state  used 
in  dyeing  or  tanning  nor  as  not  advanced  in  value  or  condition. — T.  D.  17172 
(G.  A.  3489). 

1913  625.  Tapioca,  tapioca  flour,  cassava  or  cassady 

1909  689.  Tapioca,  tapioca  flour,  cassava  or  cassady. 

1897  677.  Tapioca,  cassava  or  cassady, 

1894  646.  Tapioca,  cassava  or  cassady. 

1890  730.  Tapioca,  cassava  or  cassady. 

1883  800.  Tapioca,  cassava  or  cassada. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Wafer.s — Cassava,- — Cassava  in  the  shape  of  thin  wafers,  classified  as  wafers 
not  specially  provided  for  under  jtaragraph  244,  was  held  free  of  duty  as  cassava 
(par.  689).     G.  A.  5737  (T.  D.  2.1443)  foUowetl.— Ab.  31713  (T.  D.  33280). 

Tapioca  Starch,  classified  as  starch  under  paragrajih  296.  was  held  more 
specifically  provided  for  as  tapioca  (par.  089).  G.  A.  4661  (T.  D.  22021)  and 
Chew  Hing  Lung  v.  Wise  (176  U.  S.,  156;  T.  D.  21954)  followed.— Ab.  36021 
(T.  D.  34609). 

The  merchandise  has  been  assessed  as  starch  under  paragraph  296.  An 
analysis  made  by  the  Government  chemist  shows  that  it  is  tapioca  starch.  In 
Ab.  7943  (T.  D.  26694)  the  board  held  that  merchandise  which  had  been 
analyzed  as  tapioca  starch  was  free  of  duty  under  the  provision  in  the  free  list 
for  "  tapioca  "  as  being  substantially  the  same  product  that  was  so  classified 
in  Chew  Hing  Lung  v.  Wise  (176  U.  S.,  156;  T.  D.  21954).  Note  also  G.  A, 
4661  (T.  D.  22021).  On  authority  of  these  decisions  we  sustain  the  protest. — 
Ab.  36778  (T.  D.  31675). 

DECISION  UNDER  THE  ACT  OF  1897. 

Cassava  Cakes, — Certain  thin,  friable  cakes  made  from  the  meal  or  pulp  of 
the  cassava  plant,  which  are  the  crudest  form  in  which  cassava  is  susceptible 
of  importation,  held  to  be  "cassava"  within  the  meaning  of  paragraph  677,  and 
exempt  from  duty  thereunder  rather  than  as.sossable  at  20  per  cent  ad  valorem 
as  nonenumerated  manufactured  articles  under  section  6. — T.  D.  25443  (G.  A. 
5737). 


'  FEEE   LIST.  1141 

DECISION  UNDER  THE  ACT  OF  1890. 

Tapioca  Flour  free  of  duty  under  paragraph  730  for  "  tapioca,  cassava  or 
cassady."  Decision  of  United  States  Supreme  Court,  176  U.  S.,  156.— Dept. 
Order  (T.  D.  21954). 

DECISION  UNDER   STATUTES   PRIOR   TO  THE  ACT  OF  1883. 

Farina  of  tlie  Root  of  the  Plant  Manihot. — A  flour  which  is  made  from  a 
farinaceous  plant  for  food,  though  largely  composed  from  starch  granules,  is 
not,  therefore,  the  made  or  manufactured  starch  of  commerce,  dutiable  under 
this  item ;  and  it  matters  not  that  it  may  be  in  some  measure  used  as  starch. 

The  farina  of  the  root  of  the  plant  manihot,  whether  known  as  root  flour, 
cassava,  or  tapioca,  is  exempt  from  duty  and  not  dutiable  as  starch. — Chung 
Yune  V.  Kelly,  14  Fed.  Rep.,  639). 

1913  626.  Tar  and  pitch  of  wood. 

1909  690.  Tar  and  pitch  of  wood. 

1897  678.  Tar  and  pitch  of  wood. 

1894  647.  Tar  and  pitch  of  wood,     *     *     *, 

1890  731.  Tar  and  pitch  of  wood,     *     *     *. 

1883  79.  Wood  tar,  10  per  centum  ad  valorem. 

627.  Tea  not  specially  provided  for  in  this  section,  and  tea  plants: 
Provided,  That  the  cans,  boxes,  or  other  containers  of  tea  packed  in 
packages  of  less  than  five  pounds  each  shall  be  dutiable  at  the  rate 
chargeable  thereon  if  imported  empty:  Provided  further,  That  nothing 
herein  contained  shall  be  construed  to  repeal  or  impair  the  provisions 
of  an  Act  entitled  "  An  Act  to  prevent  the  importation  of  impure  and 
unwholesome  tea,"  approved  March  second,  eighteen  hundred  and  ninety- 
seven,  and  any  Act  amendatory  thereof. 

691.  Tea    and   tea   plants :    Provided,   That   nothing   herein    contained 

shall   be   construed   to   repeal   or   impair   the  provisions   of  an   Act   en- 

1909    titled  "An  Act  to  prevent  the  importation  of  impure  and  unwholesome 

tea,"  approved  March  second,  eighteen  hundred  and   ninety-seven,   and 

any  Act  amendatory  thereof. 

1897         679.  Tea  and  tea  plants. 

1894         648.  Tea  and  tea  plants. 

1890         732.  Tea  and  tea  plants. 

18831     801.  Tea. 

l»»j  I     802.  Tea  plants. 

(T.  D.  35244.) 
Importation  and  Inspection  of  Tea  Under  Act  Approved  March  2,   189  7. 

AN  ACT  To  prevent  the  importation  oi  impure  and  unwholesome  tea. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the  United 
States  of  America  in  Congress  assembled.  That  from  and  after  May  first, 
eighteen  hundred  and  ninety-seven,  it  shall  be  unlawful  for  any  person  or 
persons  or  corporation  to  import  or  bring  into  the  United  States  any  merchan- 
dise as  tea  which  is  inferior  in  purity,  quality,  and  fitness  for  consumption  to 
the  standards  provided  in  section  three  of  this  act,  and  the  importation  of  all 
such  merchandise  is  hereby  prohibited.'  (T.  D.  17995,  19022,  19179,  25119, 
29311). 

1  Section  1  was  amended,  in  an  act  approved  May  16,  1908,  by  the  addition  of  a  proviso 
permitting  the  importation  of  low-grade  tea,  etc.,  "  for  the  sole  purpose  of  manufacturing 
theine,  caffeine,  or  other  chemical  products  whereby  the  identity  and  character  of  the 
original  material  is  entirely  destroyed  or  changed."  This  act  and  the  regulations  there- 
under were  published  in  T.  D.  29311  of  Oct.  28,  1908. 


1142  DIGEST   OF    CUSTOMS   DECISIONS. 

Skc.  2.  Tliat  iiniiu'diatt'ly  after  tlio  passage  of  tliis  act,  and  on  or  before 
February  tilteeiith  of  each  year  tbcreaftcr.  the  Secretary  of  the  Treasury  shall 
appoint  a  hoard  to  consist  of  seven  nienilters.  each  of  whom  shall  be  an  expert 
in  teas,  and  who  shall  prepare  and  submit  to  him  standard  sami)les  of  tea; 
that  the  persons  so  ai>poinied  shall  be  at  all  times  subject  to  removal  by  the 
said  Secretary,  and  shall  serve  for  the  term  of  one  year;  that  vacancies  in  the 
said  board  occurring  by  removal,  death,  resignation,  or  any  other  cause  shall 
be  forthwith  filled  by  the  Secretary  of  the  Treasury  by  ai)pointuient,  such  ai)- 
pointee  to  hold  for  the  unexpired  term  ;  that  said  board  shall  appoint  a  pre- 
siding officer,  who  shall  be  the  medium  of  all  communications  to  or  from  such 
board;  that  each  member  of  said  board  shall  receive  as  compensation  the  sum 
of  $5t(  per  amnnu.  which,  together  with  all  necessary  expenses  while  engaged 
upon  the  duty  herein  provided,  shall  be  paid  out  of  the  apjiropriation  for  "  ex- 
penses of  collecting  the  revenue  from  customs."     (T.  D.  23509.) 

Skc.  3.  That  the  Secretary  of  the  Treasury,  npon  the  reconnnendation  of  the 
said  board,  shall  fix  and  establish  uniform  standards  of  purity,  quality,  and 
fitness  for  consumption  of  all  kinds  of  teas  imported  into  the  United  States,  and 
shall  procure  and  deposit  in  the  cnstondiouses  of  the  ports  of  New  York.  Chicago. 
San  Francisco,  and  such  other  ports  as  he  may  determine,  duplicate  samples  of 
such  standards;  that  said  Secretary  shall  procure  a  suflicienl  number  of  other 
duplicate  samples  of  such  standards  to  supply  the  importers  and  dealers  in  tea 
at  all  ports  desiring  the  same  at  cost.  AH  teas,  or  merchandise  de.scril)ed  as 
tea.  of  inferior  purity,  (piality.  and  fitness  for  consumption  to  such  standards 
shall  be  deemed  within  the  i)rohibition  of  the  first  section  hereof.  (T.  D. 
17994,  18131.  18900.) 

Sec.  4.  That  on  making  entry  at  the  customhouse  of  all  teas,  or  merchandise 
described  as  tea,  imported  into  the  United  States  the  importer  or  consignee 
shall  give  a  bond  to  the  collector  of  the  port  that  such  merchandise  shall  not  be 
removed  from  the  warehouse  until  released  by  the  collector,  after  it  shall  have 
been  duly  examined  with  reference  to  its  purity,  quality,  and  fitness  for  con- 
sumption ;  that  for  the  purpose  of  such  examination  samples  of  each  liiu-  in 
every  invoice  of  tea  shall  be  submitted  by  the  impoi-ter  or  consignee  to  the 
examiner,  together  with  the  sworn  statement  of  such  importer  or  consign(^e 
that  such  samples  represent  the  true  quality  of  each  and  every  part  of  the 
invoice  and  accord  with  the  specifications  therein  contained ;  or.  in  the  dis- 
cretion of  the  Secretary  of  the  Treasury,  such  samples  shall  be  obtained  by 
the  examiner  and  compared  by  him  with  the  standards  established  by  this  act; 
and  in  cases  where  said  tea,  or  merchandise  described  as  tea.  is  entered  at 
ports  where  there  is  no  qualified  examiner  as  provided  in  .section  seven,  the 
consignee  or  importer  shall  in  the  nuiinier  aforesaid  furnish  under  oath  a 
sample  of  each  line  of  tea  to  the  collector  or  other  revenue  officer  to  whom 
is  committed  the  collection  of  duties,  and  said  oflicer  shall  also  draw  or  cause 
to  be  drawn  sami)les  of  each  line  in  every  invoice  and  shall  forward  the  same 
to  a  duly  qualified  exannner  as  provided  in  section  seven:  Provided,  lioiccver, 
That  the  bond  above  required  shall  also  be  conditioned  for  the  payment  of  all 
cu.stomhou.se  charges  which  may  attach  to  such  merchandise  prior  to  its  being 
released  or  destroj-ed  (as  the  case  may  be),  under  the  provision  of  this  act. 
(T.  D.  18591.) 

Sec  5.  That  if.  after  an  examination  as  provided  in  section  four,  the  tea  is 
found  by  the  examiner  to  be  equal  in  pnrity.  quality,  and  fitness  for  consump- 
tion to  the  standards  hereinbefore  provided,  and  no  reexamination  shall  be  de- 
manded by  the  collector  as  provided  in  section  six.  a  permit  shall  at  once  be 
granted  to  the  importer  or  consignee  declaring  the  tea  free  from  the  control 
of  the  customs  authorities;  but  if  on  examination  such  tea.  or  merchandise  de- 
scribed as  tea,  is  found,  in  the  opinion  of  the  examiner,  to  be  inferior  in  purity, 
quality,  and  fitness  for  consumi)tion  to  the  said  standards,  the  importer  or  con- 
signee shall  be  inmiediately  notified,  and  the  tea.  or  merchandise  described  as 
tea.  shall  not  be  released  by  the  customhouse,  unless  on  a  reexannnation  called 
for  by  the  imi)orter  or  consignee  the  finding  of  the  examiner  shall  be  found  to 
be  erroneous:  Provided,  Tluit  should  a  portion  of  the  invoice  be  passed  by  the 
examiner,  a  pernnt  shall  be  granted  for  that  portion  and  the  remainder  held 
tor  further  examination,  as  provided  in  .section  six. 

Sec.  6.  That  in  ca.se  the  collector,  importer,  or  consignee  shall  protest  against 
the  finding  of  the  examiner,  the  matter  in  dispute  shall  be  referred  for  de- 
cision to  a  board  of  three  United  States  general  appraisers,  to  be  designated  by 
the  Secretary  of  the  Trea.sury,  and  if  such  board  shall,  after  due  examination, 
find  the  tea  in  question  to  be  equal  in  purity,  quality,  and  fitness  for  consump- 


PEEE   LIST.  1143 

tion  to  the  proper  standards,  a  pennit  shall  be  issued  by  the  collector  for  its 
release  and  delivery  to  the  importer ;  but  if  upon  such  final  reexamination  by 
such  board  the  tea  shall  be  found  to  be  inferior  in  purity,  quality,  and  titness 
lor  consumption  to  the  said  standards,  the  importer  or  consignee  shall  give  a 
bond,  with  security  satisfactory  to  the  collector,  to  export  said  tea,  or  merchan- 
dise described  as  tea,  out  of  the  limits  of  the  United  States  within  a  period  of 
six  months  after  such  final  reexamination  :  and  if  the  same  shall  not  have  been 
exported  within  the  time  specified,  the  collector,  at  the  expiration  of  that  time, 
shall  cause  the  same  to  be  destroyed.      (T.  D.  18177.  19142,  21387.) 

Sec.  7.  That  the  examination  herein  provided  for  shall  be  made  by  a  duly 
gualihed  examiner  at  a  port  where  standard  samples  are  established,  and  where 
the  merchandise  is  entered  at  ports  where  there  is  no  qualitted  examiner,  the 
examination  shall  be  made  at  that  one  of  said  ports  which  is  nearest  the  port 
of  entry,  and  that  for  this  purpose  samples  of  the  merchandise,  obtained  in 
the  manner  prescribed  by  section  four  of  this  act,  shall  be  forwarded  to  the 
proper  port  by  the  collector  or  chief  ofhcer  at  the  port  of  entry ;  that  in  all 
cases  of  examination  or  reexamination  of  teas,  or  merchandise  described  as 
tea,  by  examiners  or  boards  of  United  States  general  appraisers  under  the 
provisions  of  this  act,  the  purity,  quality,  and  fitness  for  consumption  of  the 
same  shall  be  tested  according  to  the  usages  aud  customs  of  the  tea  trade,  in- 
cluding the  testing  of  an  infusion  of  the  same  in  boiling  water,  and,  if  neces- 
sary, chemical  analysis. 

Sec.  8.  That  in  cases  of  reexamination  of  teas,  or  merchandise  described  as 
teas,  by  a  board  of  United  States  general  appraisers  in  pursuance  of  the  pro- 
visions hereof,  samples  of  the  tea,  or  merchandise  described  as  tea,  in  dispute, 
for  transmission  to  such  lnnard  for  its  decision,  shall  be  put  up  and  sealed  by 
the  examiner  in  the  presence  of  the  importer  or  consignee  if  he  so  desires,  and 
transmitted  to  such  board,  together  with  a  copy  of  the  finding  of  the  examiner, 
setting  forth  the  cause  of  condemnation  and  the  claim  or  ground  of  the  protest 
of  the  importer  relating  to  the  same,  such  samples  and  the  papers  therewith 
to  be  distinguished  by  such  mark  that  the  same  may  be  identified,  that  the 
decision  of  such  board  shall  be  in  writing,  signed  by  them,  and  transmitted, 
together  with  the  record  and  samples,  within  three  days  after  the  rendition 
thereof,  to  the  collector,  who  shall  forthwith  furnish  the  examiner  and  the  im- 
porter or  consignee  with  a  copy  of  said  decision  or  finding.  The  board  of 
United  States  general  appraisers  herein  provided  for  shall  be  authorized  to 
obtain  the  advice,  when  necessary,  of  persons  skilled  in  the  examination  of 
teas,  who  shall  each  receive  for  his  services  in  any  particular  case  a  conv 
pensation  not  exceeding  $5. 

Sec.  9.  That  no  imported  teas  which  have  been  rejected  by  a  customs  ex- 
aminer or  by  a  board  of  United  States  general  appraisers,  and  exported  under 
the  provisions  of  this  act  shall  be  reimported  into  the  United  States  under  the 
penalty  of  forfeiture  for  a  violation  of  this  prohibition.      (T.  D.  19322.) 

Sec.  10.  That  the  Secretary  of  the  Treasury  shall  have  the  power  to  enforce 
the  provisions  of  this  act  by  appropriate  regulations. 

Sec.  11.  That  teas  actually  on  shipboard  for  shipment  to  the  United  States  at 
the  time  of  the  passage  of  this  act  shall  not  be  subject  to  the  prohibition  hereof, 
but  the  provisions  of  the  act  entitled  "An  act  to  prevent  the  importation  of 
adulterated  and  spurious  teas,"  approved  March  second,  eighteen  hundred  and 
eighty-three,  shall  be  applicable  thereto. 

Sec.  12.  That  the  act  entitled  "An  act  to  prevent  the  importation  of  adulter- 
ated and  spurious  teas,"  approved  March  second,  eighteen  hundred  and  eighty- 
three,  is  hereby  repealed,  such  repeal  to  take  effect  on  the  date  ou  which  this 
act  goes  into  effect. 

Approved,  March  2,  1897. 

DECISIONS  UNDER  THE  ACT  OF  MARCH  2,  1897. 

Read  Test. 

Examination  of  Imported  Tea. — The  "  Read  test,"  a  method  used  in  ex- 
amination of  tea  to  detect  coloring  matter,  sustained. 

JtTBiSDiCTioN  OF  SECRETARY  OF  THE  TREASURY. — The  Secretary  of  the  Treas- 
ury, having  power  under  the  statute  to  enforce  the  provisions  of  the  tea  act  by 
appropriate  regulations,  has  required  examiners  and  the  tea  board  to  use  what 
is  known  as  the  "  Read  test "  to  examine  for  artificial  coloring  or  facing  matter. 


1144  DIGEST   OF   CUSTOMS   DECISIONS. 

The  bill  of  coniiilainniit  must  he  (lisniisscd  lor  hick  of  equity,  it  not  being 
necessary  to  consider  the  question  whether  the  "Read  test"  is  a  chemical 
analysis.— Macy  et  al.  v.  Browne  et  al.  (D.  C),  T.  D.  34653. 

CouBT  OF  Equity  May  Compel  Official  to  Act. — A  court  of  equity  may 
lawfully  be  asked  to  compel  a  public  official  to  do  an  act  plainly  required  of 
him  by  law,  but  that  official  can  never  be  judiciously  told  how  to  think. 

Bill  Dismissed. — The  bill  of  ccmiplainant  must  be  dismissed  for  lack  of 
equity,  it  not  being  necessary  to  consider  the  question  whether  the  "  Read  test" 
is  a  chemical  analysis. — Macy  et  al.  v.  Browne  et  al.  (D.  C),  T.  D.  346r)3. 

Tea  Board. — A  tea  board  compo.sed  of  two  members  concededly  designated 
according  to  law,  and  of  a  third  member  designated  by  the  Secretary  of  the 
Treasury  at  another  time,  held  regularly  appointed. 

This  is  a  motion  for  an  injunction  enjoining  the  defendant  and  his  successors 
in  office  from  interfering  with  or  destroying  the  teas  described  in  the  amended 
bill  of  complaint. 

These  teas  were  involved  in  the  appeal  recently  decided  by  the  circuit  court 
of  appeals  (T.  D.  33538),  in  which  that  court  affirmed  an  order  denying  a 
similar  application.— Macy  v.  Loeb  (D.  C),  T.  D.  33579. 

Prohibited  Tea. — Unless  an  importation  of  tea  is  found  by  the  examiner 
or  the  Board  of  (General  Appraisers  to  come  up  to  the  standard  fixed  by  the 
Secretary  of  the  Treasury,  it  must  l)e  taken  away. 

Congress  has  the  power  to  exclude  all  teas  or  to  admit  them  iinder  the  most 
arbitrary  regulations. 

Neither  the  statute  nor  the  Constitution  gives  the  importer  the  right  to  be 
present  at  the  examination  of  tea  samples  by  the  Board  of  General  Appraisers 
or  to  examine  the  persons  whose  advice  the  board  obtains. — Macy  v.  Loeb 
(C.  C.  A.),  T.  D.  33538. 

Test  for  Color. — The  so-called  Read  test  for  color  in  teas  is  a  mechanical 
analysis  and  not  a  chemical  analysis  within  the  meaning  of  section  10  of 
"An  act  to  prevent  the  importation  of  impure  and  unwholesome  tea  "  (29  U.  S. 
Stat.  L.,  604).  Such  test  may  be  applied  as  far  as  it  goes,  as  a  means  to  an 
end,  and  may  be  supplemented  where  artificial  coloring  matter  is  discovered 
by  chemical  methods  to  fix  the  identity  of  such  coloring  matter.  Upon  such 
identity  being  fixed,  chemical  analysis  within  the  meaning  of  the  statute, 
supra,  is  complete  and  judgment  admitting  or  excluding  the  teas  thereupon 
may  be  lawfully  made  by  the  tea  board  of  general  appraisers.  G.  A.  7404 
(T.  D.  32959)   cited  and  modified  accordingly.— T.  D.  33087    (G.  A.  7416). 

The  decision  of  the  Board  of  General  Appi-aisers,  designated  by  the  Secre- 
tary of  the  Treasury  to  determine  the  purity,  quality,  and  fitness  for  consump- 
tion of  teas  as  te  which  the  collector,  importer,  or  consignee  protests  against 
the  findings  of  the  tea  examiner,  nmst  be  based  upon  tests  thereof  made  ac- 
cording to  the  usages  and  customs  of  the  tea  trade,  including  the  testing  of  an 
infusion  of  the  same  in  boiling  water,  and,  if  necessary,  chemical  analysis. 

The  power  given  to  the  Secretary  of  the  Treasury  under  section  10  of 
the  act  entitled  "An  act  to  prevent  the  importation  of  impure  and  unwhole- 
some tea"  (20  Stat.  L.,  604),  passed  March  2,  1897,  is  limited  to  the  making 
of  such  regulations  as  will  enforce  the  provisions  of  the  act,  and  vests  no 
authority  in  that  officer  to  make  regulations  looking  to  the  enforcement  of  its 
provisions  which  are  repugnant  thereto. 

Section  7  of  the  tea  act  provides  that  the  purity,  quality,  and  fitness  for 
consumption  of  all  teas,  or  merchandise  described  as  tea,  shall  be  "  tested 
according  to  the  usages  and  customs  of  the  tea  trade,"  and  it  being  established 


FREE   LIST.  1145 

that  the  so-called  Read  test  for  color,  provided  for  in  regulation  22  (T.  D. 
32322),  is  a  test  which  was  unknown  to  the  tea  trade  until  the  promulgation 
of  regulation  22,  it  is  therefore  repugnant  to  the  provisions  of  the  statute 
vesting  in  the  Secretary  of  the  Treasury  the  power  to  make  regulations  to 
enforce  its  provisions. 

In  making  and  promulgating  regulation  22,  supra,  the  Secretary  of  the 
Treasury  exceeded  the  authority  vested  in  him  by  section  10  of  the  tea  act, 
supra,  and  the  said  regulation  must  be  disregarded  by  the  Board  of  General 
Appraisers  in  proceedings  under  protest  to  determine  the  purity,  quality,  and 
fitness  for  consumption  of  teas.— T.  D.  32959  (G.  A.  7404). 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Immediate  Coverings  of  Tea. 

Containers  of  Tea — When  Dutiable. — Paragraph  627,  levying  duty  upon 
"  cans,  boxes,  or  other  containers  of  tea  packed  in  packages  of  less  than  five 
pounds,"  does  not  levy  duty  upon  the  immediate  containers  of  tea  in  less 
than  5-pound  packages.  The  provision  is  relative  in  its  terms  and  does  not 
apply  to  immediate  containers. 

Construction — Doubt  Favors  Importer. — Where  there  is  entertained  by  the 
court  a  doubt  as  to  the  construction  of  a  provision  of  law  levying  duty  upon 
imported  merchandise,  it  is  the  duty  of  the  court  to  resolve  that  doubt  in  favor 
of  the  importer.— Wright  &  Graham  Co.  et  al  v.  U.  S.  (Ct.  Cust.  AppLs.),  T.  D. 
36147 ;  G.  A.  Ab.  38142  reversed  as  to  suit  1588,  affirmed  as  to  suit  1596. 

Reviewing  the  history  of  the  legislation  affecting  containers,  such  as  the 
immediate  coverings  of  tea  in  this  case,  and  the  larger  holders  or  boxes  carry- 
ing the  packages  of  tea,  it  is  held  that  the  larger  containers  used  in  the  ship- 
ment and  transportation  of  tea  put  up  and  imported  in  packages  less  than  5 
pounds  each  should  be  taxed  under  paragraph  627,  but  the  immediate  cov- 
erings or  wrappers,  constituting  a  part  of  the  packages,  are  free  of  duty. — 
Wright  &  Graham  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  34976;  (G.  A.  7567) 
T.  D.  34467  reversed. 

Intermediate  containers  of  tea  packed  in  packages  of  less  than  5  pounds 
each  dutiable  under  the  first  proviso  of  paragraph  627,  tariff  act  of  1913, 
whether  or  not  the  total  weight  of  the  tea  in  such  intermediate  containers  is 
less  than  5  pounds.  Outside  cases  containing  tea  packed  in  packages  of  less 
than  5  pounds  each  also  dutiable  under  the  said  first  proviso  of  paragraph  627 
30  days  after  the  date  hereof,  whether  or  not  there  are  intermediate  con- 
tainers, such  assessment  to  be  in  addition  to  the  duty  on  the  intermediate  con- 
tainers when  there  are  such. — Dept.  Order  (T.  D.  36376). 

Linings,  etc.,  of  Tea  Containers. — Linings,  labels,  cardboard  ends,  etc.,  of 
containers  of  tea,  when  packed  in  packages  of  less  than  5  pounds,  are  parts 
of  such  containers,  and  should  therefore  be  included  in  the  appraised  value 
therof.— Dept.  Order  (T.  D.  34295). 

DECISION  UNDER  THE  ACT  OF  1897. 

Duties  on  Tea — Repeal  of  Provision  in  Act  of  189  7. — Tea  imported  sub- 
sequently to  June  14,  1898,  is  dutiable  at  10  cents  per  pound  under  section  50, 
act  of  June  13,  1898,  entitled  "  An  act  to  provide  ways  and  means  to  meet  war 
expenditures,  and  for  other  purposes"  (30  U.  S.  Stat.,  448,  at  470). 

Paragraph  679,  tariff  act  of  1897,  was  repealed,  so  far  as  it  provided  for  the 
free  entry  of  tea,  by  said  act  of  June  13,  1898.— T.  D.  21712  (G.  A.  4583). 


1146  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISION  UNDER  THE  ACT  OF  1894. 

Usual  Coveriiif's  of  Imported  Tea  Kxeiii|tt  fi-oin  Duty. — Papor  coverings 
for  l-poiuul  packages  of  tea  inip()rt(>(l  froiu  .lapaii  licld  to  he  usual  coverings 
and  free.— T.  D.  17659  (G.  A.  87U7). 

DECISION  UNDER  STATUTES  TRIOR  TO  THE  ACT  OF  1883. 

Bohea  Tea.  -The  true  inquiry  is  wliether,  in  commercial  sense,  the  tea  in 
([uestidM  is  known  and  bought  and  sold  and  used  vuider  the  denomination  of 
l)ohea  lea. -Two  Ilundrcd  Chests  of  Tea,  i)  Wlieat.,  430,  439. 

1913  028.  Teetli,  natural,  or  uinnanufactured. 

1909  (!!»'2.  Teeth,  natural,  or  unmanufactured. 

1897  GSO.  Teelli,  natural,  or  unmanufactured. 

1894  050.  Teeth,  natural,  or  unmanufactured. 

1890  733.  Teeth,  natural,  or  unmanufactured. 

1883  804.  Teeth,  unmanufactured. 

1913  (5  20.  Teira  alba,  not  made  from  gypsum  or  plaster  rock. 

1909  093.  Terra  alba,  not  made  from  gypsum  or  plaster  rock. 

1897  081.  Terra  alba,  not  made  from  gypsum  or  plaster  rock. 

1894  051.  Terra  alba. 

1890  734.  Terra  alba. 

1883  805.  Terra  alba,  alununous. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Terra  Alba,  an  almost  pure  sulphate  of  lime,  ground  and  bolted,  chiefly 
used  in  the  manufacture  of  paper,  is  free. — T.  D.  11347   (G.  A.  630). 

1913  630.  Terra  japonica. 

1909  094.  Terra  japonica. 

1897  082.  Terra  japonica. 

1894  052.  Terra  japonica. 

1890  735.  Terra  japonica. 

1883  800.  Terra  japonica. 

DECISIONS    UNDER    STATUTES    PRIOR   TO   THE   ACT    OF   1883. 

Gambia  is  exempt  from  duty  under  the  name  of  "  terra  japonica,"  the  two 
names  being  synonymous,  and  is  not  dutiable  at  10  per  cent  as  "  cutch  or 
catechu"  under  section  5,  act  of  July  14,  1862. — Hallet  v.  Smythe  (5  Int. 
Rev.  Rec,  09),  11  Fed.  Cas.,  289. 

631.  Tin  ore,  cassiterite  or  black  oxide  of  tin,  tin  in  bars,  blocks,  pigs, 
or  grain  or  granulated,  and  scrap  tin :  Provided,  That  there  shall  be 
imposed  and  ])aid  upon  cassiterite,  or  black  oxide  of  tin,  and  upon  bar, 
block  pig  tin,  and  grain  or  granulated,  a  duty  of  4  cents  i)er  pound  when 
1913  it  is  made  to  ajjpear  to  the  satisfaction  of  the  President  of  the  United 
States  that  the  mines  of  the  United  States  are  i)roducing  one  thousand 
live  hundred  tons  of  cassiterite  and  bar,  block,  and  pig  tin  per  year. 
The  President  shall  make  known  this  fact  by  proclamation,  and  there- 
after said  duties  shall  go  into  effect. 


1897 
1894 


1890 


FEEE   LIST.  1147 

695,  Tin  ore,  cassiterite  or  black  oxide  of  tin,  and  tin  in  bars,  bloclis, 
pigs,  or  grain  or  granulated :  Provided,  That  there  shall  be  imposed  and 
paid  upon  cassiterite,  or  black  oxide  of  tin,  and  upon  bar,  block,  pig 
tin,  and  grain  or  granulated,  a  duty  of  4  cents  per  pound  when  it  is  made 
1909  to  appear  to  the  satisfaction  of  the  President  of  the  United  States  that 
the  mines  of  the  United  States  are  producing  one  thousand  five  hundred 
tons  of  cassiterite  and  bar,  block,  and  pig  tin  per  year.  The  President 
shall  make  known  this  fact  by  proclamation,  and  thereafter  said  duties 
shall  go  into  effect. 

6S3.  Tin  ore,  cassiterite  or  black  oxide  of  tin,  and  tin  in  bars,  blocks, 
pigs,  or  grain  or  granulated. 

653.  Tin  ore,  cassiterite  or  black  oxide  of  tin,  and  tin  in  bars,  blocks, 
pigs,  or  grain  or  granulated. 

209.  Tin :  On  and  after  July  first,  eighteen  hundred  and  ninety-three, 
there  shall  be  imposed  and  paid  upon  cassiterite  or  black  oxide  of  tin, 
and  upon  bar,  block,  and  pig  tin,  a  duty  of  4  cents  per  poiuid :  Pro- 
vided, That  unless  it  shall  be  made  to  appear  to  the  satisfaction  of  the 
President  of  the  United  States  (who  shall  make  known  the  fact  by 
proclamation)  that  the  product  of  the  mines  of  the  United  States  shall 
have  exceeded  five  thousand  tons  of  cassiterite,  and  bar,  block,  and  pig 
tin  in  any  one  year  prior  to  July  first,  eighteen  hundred  and  ninety-five, 
then  all  importt.l  cassiterite,  bar,  block,  and  pig  tin  shall  after  July  first, 
eighteen  hundred  and  ninety-five,  be  admitted  free  of  duty. 

736.  Tin  ore,  cassiterite  or  black  oxide  of  tin,  and  tin  in  bars,  blocks, 
pigs,  or  grain  or  granulated,  until  July  the  first,  eighteen  hundred  and 
ninety-three,  and  thereafter  as  otherwise  provided  for  in  this  Act. 

1883         807.  Tin  ore,  bars,  blocks,  or  pigs,  grain  or  granulated. 
DECISIONS  UNDER  THE  ACT  OF  1909. 

Scrap  Tin  which  is  new  and  bright  in  appearance  is  dutiable  under  para- 
graph 479  as  waste,  not  specially  provided  for,  and  is  not  free  under  paragraph 
600  as  "junk,  old."— T.  D.  32376  (G.  A.  7344). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Phosphor  Tin',  an  article  made  by  adding  a  small  percentage  of  phosphorus 
to  tin,  being  a  species  or  form  of  tin,  is  entitled  to  free  entry  under  paragraph 
683. 

The  addition  of  the  phosphorus  not  having  changed  its  name,  character,  or 
use,  and  the  article  so  produced  being  tin  and  nothing  more,  is  classifiable  as 
tin.  Dennison  v.  U.  S.  (72  Fed.  Rep.,  258)  and  G.  A.  5338  (T.  D.  24426)  cited 
and  followed.— T.  D.  24442  (G.  A.  5342). 

Tin  Dross — Tin  Grain. — The  terms  "  tin  dross,"  "  tin  ash,"  "  black  grain 
tin,"  "  black  oxide  of  tin,"  and  "  scruff,"  as  used  in  trade  and  commerce,  desig- 
nate and  include  only  one  class  of  merchandise.  Such  terms  are  used  in  com- 
merce and  trade  interchangeably  and  comprise  the  article  described  in  para- 
graph 683  as  "  black  oxide  of  tin  "  and  "  grain  "  tin. 

Tin  dross  is  entitled  to  free  entry  under  said  paragraph  as  black  oxide  of 
tin  or  grain  tin.     T.  D.  22756  (G.  A.  4846)  overruled.— T.  D.  23872  (G.  A.  5179). 

Tin  Pipes — Waste. — Old  tin  brewery  pipes,  classified  as  waste  under  para- 
graph 463,  were  claimed  to  be  free  of  duty  under  paragraph  683  as  block  tin, 
or  under  paragraph  588  as  old  junk.  Protest  overruled. — Ab.  16138  (T.  D. 
28308). 

Scrap  Tin,  the  offal  produced  in  the  manufacture  of  tin  cans  and  other  ar- 
ticles out  of  plates  and  sheets  of  iron  and  steel  coated  with  tin,  suitable  only 
for  detinning  and  remelting,  is  dutiable  as  waste  not  specially  provided  for 
under  paragraph  463.  G.  A.  3696  (T.  D.  17648)  and  G.  A.  5463  (T.  D.  24759) 
distinguished;  G.  A.  5076  (T.  D.  23518)  followed.— T.  D.  24801  (G.  A.  5487). 


1148  DIGEST   OF   CUSTOMS   DECISIONS. 

1913  032.  Tobacco  stems. 

1909  G90.  Tobacco  stems. 

1897  G84.  Tobacco  stems. 

1894  055.  Tobacco  stems. 

1890  73S.  Tobacco  stems. 

1883  24S.  Tobacco  stems,  15  cents  per  pound. 

1913  633.  Tungsten-bearing  ores  of  all  kinds. 

1909  190.  Tungsten-bearing  ores  of  all  Icinds,  10  per  centum  ad  valorem. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Tungsten  Ore  is  not  dutiable  as  an  unwrought  metal  under  paragraph  183, 
but  is  entitled  to  free  entry  under  the  provisions  of  paragraph  G14  as  a  crude 
mineral.  Hempstead  v.  U.  S.  (122  Fed.  Uep.,  538)  cited  and  followed;  G.  A. 
4936  (T.  D.  23U91)  and  Hempstead  v.  Tliomas  (115  Fed.  Rep.,  256)  reversed. — 
T.  D.  24607   (G.  A.  5400). 

1913  634.  Turmeric. 

1909  698.  Turmeric. 

1897  686.  Turmeric. 

1894  658.  Turmeric. 

1890  741.  Turmeric. 

1883  589.  Turmeric. 

1913  635.  Turpentine,  Venice,  and  spirits  of. 

iQoq/      ^^^-  Turpentine,  Venice, 
t      700.  Turpentine,  spirits  of. 

f      687.  Turpentine,  Venice. 
1897  j      ggg    Turpentine,  spirits  of. 

r      6.59.  Turpentine,  Venice. 
1894 1      QQQ   Turpentine,  spirits  of. 

r      742.  Turpentine,  Venice. 
1890  j      ^43.  Turpentine,  spirits  of. 

f      SC).  Turpentine,  spirits  of,  20  cents  per  gallon. 
1883  j      r^ij^    Turpentine,  Venice. 

DECISION  UNDER  THE  ACT  OF  1897. 

Imitation  Venice  Turpentine.— A  factitious  species  of  turpentine,  made  in 

imitation  of  the  genuine  Venice  turpentine  and  bought  and  sold  in  commerce 

under  the  name  of  Venice  turpentine,   is  free  of  duty  under  paragraph  659, 

which  places  on  the  free  list  "turpentine,  Venice."— T.  D.  21960  (G.  A.  4648). 

1913  636.  Turtles. 

1909  701.  Turtles. 

1897  689.  Turtles. 

1894  661.  Turtles. 

1890  744.  Turtles. 

1883  810.  Turtles. 


FREE   LIST.  1149 

1913        63  7.  Type,  stereotype  metal,  electrotype  metal,  linotype  composition, 
all  of  the  foregoing,  old  and  fit  only  to  be  remanufactured. 

1909  702.  Types,  old,  and  fit  only  to  be  remanufactured. 

1897  690.  Types,  old,  and  fit  only  to  be  remanufactured. 

1894  662.  Types,  old,  and  fit  only  to  be  remanufactured. 

1890  745.  Types,  old,  and  fit  only  to  be  remanufactured. 

1883  811.  Types,  old,  and  fit  only  to  be  remanufactured. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Broken  Stereotype  Plates. — In  regard  to  certain  broken  stereotype  plates, 
which  are  made  from  the  dross  of  type  metal,  refined  and  melted  with  15  to 
20  per  cent  of  old  types,  the  resulting  alloy  containing  approximately  85  per 
cent  of  lead,  12  per  cent  of  antimony,  and  3  per  cent  of  tin  and  copper,  and 
which  were  imported  to  be  used  in  making  stereotype  plates,  Held,  that  this 
material  does  not  constitute  "  types,  old,"  as  enumerated  in  paragraph  690, 
free  list,  but  is  within  the  provision  for  a  duty  on  "  type  metal "  under  para- 
graph 190.— Sapery  v.  U.  S.  (C.  C.  A.),  T.  D.  25992;  C.  C.  decision  affirmed. 

1913  638.  Uranium,  oxide  and  salts  of. 

1909  703.  Uranium,  oxide  and  salts  of. 

1897  691.  Uranium,  oxide  and  salts  of. 

1894  663.  Uranium,  oxide  and  salts  of. 

1890  746.  Uranium,  oxide  and  salts  of. 

1883  635.  Uranium,  oxide  of.     ♦     *     • 

1913  639.  Valonia. 

1909  705.  Valonia. 

1897  693.  Valonia. 

1894  665.  Valonia. 

1890  748.  Valonia. 

1883  591.  Valonia. 

1913  6  40.  Wafers,  unleavened  or  not  edible. 

1909  708.  Wafers,  unleavened  or  not  edible. 

1897  696.  Wafers,  unleavened  or  not  edible. 

1894  667.  Wafers,  unmedicated  and  not  edible. 

1890  750.  Wafers,  unmedicated. 

1883  814.  Wafers,  unmedicated. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Envelopes  for  Medicine. — Small  envelopes,  used  to  contain  nauseous  medi- 
cines which  are  to  be  administered,  made  of  wheat  flour  and  unmedicated, 
identical  in  component  materials  with  the  wafers  held  to  be  free  in  previous 
decisions  of  the  board,  and  used  precisely  for  the  same  purpose,  differing  only 
in  form,  are  free  of  duty  under  paragraph  708,  and  not  dutiable  as  nonenu- 
merated  manufactured  articles  under  paragraph  480. — T.  D.  30904  (G.  A.  7093). 

1913         641.  Wax,  vegetable  or  mineral. 
1909         707.  Wax,  vegetable  or  mineral. 
1897        695,  Wax,  vegetable  or  mineral. 


1150  DIGEST   OF   CUSTOMS   DECISIONS. 

1894  nos.  Wax,  vegetable  or  mineral. 
1890  T'll.  Wax,  vegetable  or  mineral. 
1883         592.   Vegetal)lt'  and  mineral   wax. 

DECISIONS   rXDKU  THE  ACT  OF  1913. 

Montan  Pitch. — Black  mineral  wax  classified  as  waste  was  held  free  of  duty 
as  wax.  vegetal)le.  or  mineral   (par.  G41).     Ah.  .STflll  followed.— Ah.  .SS053 

On  the  authorit.v  of  Ab.  30400  (T.  D.  34703)  merchandise  invoiced  as  black 
wax  and  montan  iiitch.  classified  imder  paragraph  479,  tariff  act  of  1909,  and 
paragraph  384,  tail  IT  art  of  1913.  was  held  entitled  to  free  entry  as  wax, 
vegetable  or  mineral.  Ah.  19431  (T.  I).  29173)  and  Ab.  20887  (T.  D.  29044) 
cited.— Ab.  37611. 

The  shellac  wax,  which  is  nsed  in  the  manufacture  of  shoe  polishes,  creams, 
etc.,  was  held  free  of  dul.v  nndci-  jiai-agraph  041,  as  claimed.  Protest  also  sus- 
tained as  to  the  montan  wax  on  the  authority  of  Ab.  19431  (T.  D.  29173)  and 
Ab.  20887  (T.  D.  29044).— Ab.  38932. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Ceresin  Wax  is  defined  as  "  a  white  waxy  sub.stance  consisting  of  a  mixture 
of  paraflins  ju'epared  from  the  mineral  ozocerite  and  used  as  an  adulterant  of 
and  substitute  for  beeswax." 

The  protest  is  sustained,  granting  free  admission  to  the  merchandise  under 
the  provisions  of  paragraph  707.— Ab.  20000  (T.  D.  31727). 

Mineral  Wa.\. — A  preparation  of  saponifiahle  fatty  acid  compounds,  free 
fatty  acids,  and  parafhn,  containing  some  lime  soap,  classified  as  a  chemical 
compound  under  paragraph  3,  tariff  act  of  1909,  was  held  free  of  duty  as  min- 
eral wax  (par.  707).  Ab.  3020S  (T.  D.  34677)  followed.  A  mixture  of  fatty 
acids,  fatty  acid  esters,  solid  alcohols  (wax,  etc.),  solid  paraffins,  and  lime 
soap,  classified  as  a  chemical  compound  under  paragraph  5,  tariff  act  of  1913, 
was  held  entitled  to  free  entry  as  mineral  wax  (par.  041)  on  the  authority  of 
Ab.  30042   (T.  D.  34009).— Ah.  37761. 

Montan  Wax.— On  the  authority  of  Ab.  19431  (T.  D.  29173)  and  Ab.  20887 
(T.  I).  29044)  montan  pitch  or  wax  was  held  entitled  to  free  entry  as  "wax, 
vegetable  or  mineral,"  under  paragraph  707. — Ab.  36400. 

Distillates  of  Montan  Wax  not  sub.j(>ct  to  classification  as  wax.  but  as  acids 
and  waste  not  specially  provided  for  under  paiagraphs  1  and  479. — Dept.  Order 
(T.  D.  33555). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Carnauba  W^ax.- In  Morningstar's  ca.se,  G.  A.  0609  (T.  D.  28220),  affirmed 
in  T.  D.  29651,  infra,  the  board  held  certain  carnauba  wax,  containing  more 
paraffin  in  its  composition  than  the  article  here  under  consideration,  entitled  to 
free  admission  under  paragraph  695,  which  provides  for  "  wax,  vegetable  or 
mineral."  The  conunodity  is  substantially  the  same  as  was  the  subject  of  that 
decision.  The  difference  in  the  proportion  of  the  constituent  elements  as  shown 
by  the  chemic-il  analysis  should  not  affect  the  classification. — Ab.  16035  (T.  D. 
28300)  ;  affirmed  by  T.  D.  29857  (C.  C). 

Carnauba-Wax  Substitute. — There  being  no  mineral  waxes  in  a  chemical 
sense,  the  provision  for  "  wax,  mineral,"  in  paragraph  095  must  have  been  used 
according  to  the  popular  meaning  of  tho.se  words. 

Carnauh:i-wax  substitute,  which  is  compounded  of  carnauba  wax  (a  vegeta- 
ble wax)  and  paraffin  (a  mineral  wax)  and  is  to  all  appearances  a  waxy  sub- 


FEEE    LIST.  1151 

stance  used  for  the  same  purposes  as  other  waxes,  is  free  of  duty  under  para- 
graph 695,  relating  to  "  wax,  vegetable  or  mineral." 

An  article  compounded  of  two  enumerated  substances  may  be  classified  under 
a  provision  separately  enumerating  those  substances,  as  carnauba-wax  substi- 
tute, which,  being  composed  of  a  vegetable  and  mineral  wax,  is  classifiable 
under  a  provision  for  "  wax,  vegetable  or  mineral." — U.  S.  v.  Morningstar 
(C.  C.  A.).  T.  D.  29651;  T.  D.  29121  (C.  C.)  and  (G.  A.  6609)  T.  D.  28220 
affirmed. 

Chinese  Wax  containing  70  per  cent  of  cerotic  acid  and  15  per  cent  each  of 
wax  and  ceryl  alcohol,  and  in  regard  to  which  there  is  a  doubt  as  to  whether  it 
is  of  animal  or  vegetable  origin,  is  held  to  be  free  of  duty  as  vegetable  wax 
under  paragraph  695.— U.  S.  v.  Walsh  (C.  C),  T.  D.  25869;  (G.  A.  5646)  T.  D. 
25212  affirmed. 

Montan  Wa.\  is  either  of  vegetable  or  mineral  origin,  or  both.  This  does  not 
upon  principle  differentiate  it  from  the  commodity  which  was  the  subject  of  this 
board's  decision  in  Morningstar's  case,  G.  A.  6609  (T.  D.  28220),  and  Stroh- 
meyer  &  Arpe's  case,  Ab.  1290  (T.  D.  25273).  Following  both  these  decisions, 
the  merchandise  should  be  classified  under  paragraph  695. — Ab.  19431  (T.  D. 
29173). 

642.  Wearing  apparel,  articles  of  personal  adornment,  toilet  articles, 
and  similar  personal  effects  of  persons  arriving  in  the  United  States; 
but  this  exemption  shall  include  only  such  articles  as  were  actually 
owned  by  them  and  in  their  possession  abroad  at  the  time  of  or  prior  to 
their  departure  from  a  foreign  country,  and  as  are  necessary  and  appro- 
priate for  the  wear  and  u.se  of  such  persons  and  are  intended  for  such 
wear  and  use.  and  shall  not  be  held  to  apply  to  merchandise  or  articles 
intended  for  other  persons  or  for  sale :  Provided.  That  in  case  of  resi- 
1913  dents  of  the  United  States  returning  from  abroad  all  wearing  apparel, 
personal  and  household  effects  taken  by  them  out  of  the  United  States 
to  foreign  countries  shall  be  admitted  free  of  duty,  without  regard  to 
their  value,  upon  their  identity  being  established,  under  appropriate 
rules  and  regulations  to  be  prescribed  by  the  Secretary  of  the  Treasury : 
Provided  further.  That  up  to  but  not  exceeding  $100  in  value  of  articles 
acquired  abroad  by  such  residents  of  the  United  States  for  personal  or 
household  use  or  as  souvenirs  or  curios,  but  not  bought  on  commission 
or  intended  for  sale,  shall  be  admitted  free  of  duty. 

709.  Wearing  apparel,  articles  of  personal  adornment,  toilet  articles, 
and  similar  personal  effects  of  persons  arriving  in  the  TTnited  States ; 
but  this  exemption  shall  only  include  such  articles  as  actually  accom- 
pany and  are  in  the  use  of,  and  as  are  necessary  and  appropriate  for  the 
wear  and  use  of  such  persons,  for  the  immediate  purposes  of  the  journey 
and  pre.sent  comfort  and  convenience,  and  shall  not  be  held  to  apply  to 
merchandise  or  articles  intended  for  other  persons  or  for  sale:  Provided, 
1909  That  in  case  of  residents  of  the  United  States  returning  from  abroad, 
all  wearing  apparel  and  other  personal  effects  taken  by  them  out  of  the 
United  States  to  foreign  countries  shall  be  admitted  free  of  duty,  with- 
out regard  to  their  value,  upon  their  identity  being  established,  under 
appropriate  rules  and  regulations  to  be  prescribed  by  the  Secretary  of 
the  Treasury,  but  no  more  than  $100  in  value  of  articles  purchased 
abroad  by  such  residents  of  the  United  States  shall  be  admitted  free  of 
duty  upon  their  return. 

697.  Wearing  apparel,  articles  of  personal  adornment,  toilet  articles, 
and  similar  personal  effects  of  persons  arriving  in  the  United  States ; 
but  this  exemption  shall  only  include  such  articles  as  actually  accom- 
pany and  are  in  the  use  of,  and  as  are  necessary  and  appropriate  for  the 
1897  wear  and  use  of  such  persons,  for  the  immediate  purposes  of  the  journey 
and  present  comfort  and  convenience,  and  shall  not  be  held  to  apply  to 
merchandise  or  articles  intended  for  other  persons  or  for  sale:  Provided, 
That  in  case  of  residents  of  the  United  States  returning  from  abroad, 
all  wearing  apparel  and  other  personal  effects  taken  by  them  out  of  the 
United  States  to  foreign  countries  shall  be  admitted  free  of  duty,  with- 


1894 


1152  DIGEST    OF    CTTRTOMS    DECISIONS. 

out  regard  to  fhcir  valiir,  upon  tlieir  identity  bcinj:  established,  under 
appropriate  ruU's  and  reKulatious  to  be  i)rescribed  by  the  Secretary  of 
1897  the  Treasury,  but  no  more  than  $100  in  value  of  articles  purchased 
abroad  by  such  residents  of  the  United  States  shall  be  admitted  free  of 
duty  upon  their  return. 

0()9.  Wearinjr  ai)parel  and  other  personal  effects  (not  merchandise)  of 
pei'sons  arriving  in  the  United  States;  but  this  exemption  shall  not  be 
lield  to  include  articles  not  actually  in  use  and  lun-essary  and  appropriate 
for  tlie  use  of  such  persons  for  the  purposes  of  (lieir  joiuMK'y  and  pri'sent 
comfort  and  convenience,  or  which  are  intended  for  any  other  person  or 
persons,  or  for  sale. 

752.  AVearinj:  apjiarel  and  other  personal  effects  (not  merchandise)  of 
persons  arrivini,'  in  the  United  States;  but  this  exemption  shall  not  be 
h(>ld  to  include  articles  not  actually  in  use  and  necessary  and  appropriate 
for  the  use  of  such  jtersons  for  I  he  jnirposes  of  their  journey  and  present 
comfort  and  convenience,  or  which  are  intended  for  any  other  person  or 
persons,  or  for  sale :  Provided,  hotcever.  That  all  such  wearing  apparel 
and  other  personal  effects  as  may  have  been  once  imported  into  the  United 
States  and  subjected  to  the  payment  of  duty,  and  which  may  have  been 
actually  used  and  taken  or  exported  to  foreign  countries  by  the  persons 
returning  therewith  to  the  United  States,  shall,  if  not  advanced  in  value 
or  improved  in  condition  by  any  means  since  tlieir  exportation  from  the 
United  States,  be  entitled  to  exemption  from  duty,  upon  their  identity 
being  established,  under  such  rules  and  regulations  as  may  be  prescribed 
by  the  Secretary  of  the  Treasury. 

815.  Wearing  apparel,  in  actual  use,  and  other  personal  effects  (not 
merchandise),  *  *  *  of  persons  arriving  in  the  United  State.s.  But 
this  exemption  shall  not  he  construed  to  include  machinery  or  other  arti- 
cles imported  for  use  in  any  manufacturing  establishment,  or  for  sale. 


1890 


1883 


DECISIONS  UNDER  THE  ACT  OF  1913. 

"Acquired  Abroad." — Mercliandise  ordered  by  appellee  in  a  foreign  countrj' 
from  a  foreign  country  for  delivery  in  a  foreign  country,  but  delivered  to  and 
paid  for  by  ai)pellee  in  this  country,  was  not  "acquired  abroad"  within  the 
meaning  of  paragraph  642,  which  permits  free  entry  of  up  to,  but  not  exceeding, 
$100  in  value  of  articles  acquired  abroad  by  residents  of  this  country  for  per- 
sonal or  household  use  or  as  souvenirs  or  curios,  but  not  bought  on  commission 
or  intended  for  sale.— U.  S.  v.  Hutchings  (Ct.  Cust.  Appls.),  T.  D.  36800;  Ab. 
39605  reversed. 

Residence  of  a  Married  Woman. — Certain  personal  effects  of  a  married 
woman  were  claimed  entitled  to  free  entry  under  pararaph  642.  Protest 
sustained,  it  being  held  that  a  former  Atuerican  woman  residing  abroad  and 
returning  as  the  wife  of  an  American  citizen  was  not  a  resident  of  the  United 
States  returning  from  abroad.  Tlumipson  v.  U.  S.  (5  Ct.  Cust.  Appls.,  341; 
T.  D.  34534)   followed.— Ab.  3S161. 

The  appellant,  though  born  in  the  United  States,  lived  in  England  for  many 
years  with  her  father,  who  at  her  birth  and  continuou.sly  thereafter  was  a 
citizen  of  England.  She  married  in  London  a  citizen  of  the  United  States. 
Voyaging  to  the  United  States  after  her  marriage,  she  is  not  to  be  deemed  a 
resident  of  the  United  States,  returning  thereto,  but  a  person  arriving  in  the 
United  States,  and  under  paragraph  642,  tariff  act  of  October  3,  1913,  her  per- 
sonal effects  were  entitled  to  entry  free  of  duty.— Thompson  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  34534;   (G.  A.  7553)  T.  D.  34354  reversed. 

Passengers'  Exemption — Panama  Canal. — Passengers  from  Atlantic  to 
Pacific  coast  and  vice  versa  by  way  of  Panama  Canal  entitled  to  exemption 
provided  in  paragraph  642,  tariff  act  of  1913.— Dept.  Order  (T.  D.  35764), 


FREE    LIST.  1153 

Exemption  Under  Paragraph  6  42,  Act  of  1913. — Articles  arriving  sub- 
sequent  to  arrival   of  returning  residents   may   be   included   within   tlie  $100 
exemption   in  paragraph   642  of  the  tariff  act,   if  the  articles  were  actually 
acquired  abroad  by  such  residents. — Dept.  Order  (T.  D.  35296). 
Personal  Effects. 

Under  the  act  of  1913  residents  of  the  United  States  returning  from  abroad 
may  bring  into  this  country  articles  up  to  but  not  exceeding  $100  in  value 
acquired  while  abroad  for  personal  or  household  use  or  as  souvenirs  or  as  curios, 
if  not  bought  on  commission  or  intended  for  sale.     Act  of  1909  distinguished. 

Motion-Picture  Film. — A  motion-picture  film  of  the  protestaiit  flying  in  an 
aeroplane,  not  intended  for  sale  but  intended  only  to  be  shown  to  his  friends,  is 
an  article  acquired  for  personal  use  and  a  souvenir  within  the  meaning  of  that 
word  as  used  in  paragraph  642  of  the  act  of  1913.— T.  D.  34931  (G.  A.  7645). 

Exemptions  Under  Paragraph  642,  Act  of  1913. — In  the  case  of  husband 
and  wife  and  minor  children  traveling  together  exempted  articles  may  be 
grouped  without  regard  to  individual  ownership. — Dept.  Order   (T.  D.  34512). 

Surgical  Instruments  Included  in  the  $100  Exemption. — Surgical  instru- 
ments and  other  articles  may  be  included  within  the  $100  exemption  clause  of 
paragraph  642,  whether  intended  for  the  personal  or  business  use  of  the  return- 
ing resident.— Dept.  Order  (T.  D.  344S6). 

Bicycles,  baby  carriages,  and  wheel  chairs  not  personal  effects  under  the  first 
part  of  paragraph  642,  but  may  be  included  within  the  $100  exemption  allowed 
returning  residents  of  the  United  States.— Dept.  Order  (T.  D.  34282). 

Exemption  Allowed  Returning  Residents. — In  the  opinion  of  the  depart- 
ment, cigars,  cigarettes,  tobacco,  liquors,  and  foodstuffs  can  not  be  included 
within  the  $100  exemption  allowed  returning  residents  of  the  United  States 
under  the  last  proviso  to  said  paragraph  642.  Said  exemption  should  be  con- 
fined to  such  articles  in  the  nature  of  personal  and  household  effects,  curios, 
and  souvenirs  as  are  usually  purchased  by  tourists  and  carried  in  baggage, 
such  as  wearing  apparel,  made  up  or  unmade,  table  linen,  pictures,  books, 
musical  instruments,  pipes,  cutlery,  chinaware,  stationery,  bric-a-brac,  ets. — 
Dept.  Order  (T.  D.  33994). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Residence  of  a  Married  Woman. — The  appellant,  a  married  woman,  had 
lived  mainly  abroad  for  a  number  of  years  to  educate  her  children.  During 
this  time  her  husband's  home  was  in  New  York,  his  business  w^as  there,  and 
there  he  voted.  She,  during  this  period,  went  to  France  and  returned  after 
longer  or  shorter  intervals,  living  admittedly  in  amicable  relations  with  her 
husband.  Her  legal  residence  remained  accordingly  her  husband's  residence, 
and  she  was  entitled  to  have  entered  free  of  duty  only  such  wearing  apparel 
or  personal  effects  as  she  took  out  of  this  country  and  such  articles  as  she  may 
have  purchased  abroad  not  exceeding  $100  in  value  (tariff  act  of  1909). — 
Bache  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33852;  (G.  A.  Ab.  31598)  T.  D.  33242 
affirmed. 

A  Nonresident  Citizen. — A  citizen  of  the  United  States  who  accepts  employ- 
ment in  a  foreign  country,  expecting  to  remain  there  indefinitely,  and  who  does 
remain  there  in  that  employment  for  18  years  and  then  returns  to  the  United 
States  without  having  any  residence  in  this  country  or  any  place  of  abode  in 
any  city  or  State  is  not  a  resident  of  the  United  States  so  as  to  come  within 
the  purview  of  the  proviso  of  paragraph  709.— T.  D.  33694  (G.  A.  7489). 
60690°— 18— VOL  1 78 


1154  DIGEST   OF   CUSTOMS  DECISIONS. 

Residence — Personal  Effects. — Apart  from  any  question  of  legal  citizen- 
ship, one  who  is  in  good  faith  residing  and  making  his  home  abroad,  according 
to  the  evidence,  and  who  visits  the  United  States  with  no  intention  of  remaining 
here,  is  entitled  to  bring  in  his  wearing  apparel — his  personal  effects — free  of 
duty.— Bradley  Martin,  jr.,  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31185;  (G.  A.) 
T.  D.  30601  reversed. 
Personal  Effects. 

Residknce  of  Minor  Child. — The  minor  daughter  of  a  resident  of  Kentucky, 
returning  from  Paris,  France,  where  she  has  been  for  several  years  and  expects 
to  live  for  a  longer  period,  is  a  "  re.sident  of  the  United  States "  within  the 
meaning  of  paragraph  709,  her  residence  following  that  of  her  parents,  not- 
withstJinding  her  temporary  sojourn  in  a  foreign  country.  Dresser  v.  Edison 
Illuniinating  Co.  (49  Fed.  Ilep.,  257)  ;  Ex  parte  I'etterson  (1G6  Fed.  Rep.,  536)  ; 
Lamar  v.  Micou  (112  U.  S.,  4.52). 

Change  in  Form  of  Articles  Taken  Out  of  the  United  States  and  Brought 
Back  as  the  Personal  Effects  of  a  Resident. — Precious  stones  taken  by  a 
resident  of  the  United  States  to  Paris,  France,  and  there  made  into  the  form 
of  a  pendant,  can  not  be  admitted  free  of  duty  under  paragraph  709  for  the 
reason  that  the  pendant  in  question  was  not  taken  out  of  the  United  States — 
precious  stones  were  taken  out  and  a  piece  of  jewelry  brought  back.  Mitchell's 
ca.se.  G.  A.  6.3S1  (T.  D.  27421).— T.  D.  31015  (G.  A.  7114). 
Passengers'  Baggage. 

Paragraph  709  of  the  Tariff  Act  of  1909. — Paragraph  709  of  the  tariff  act 
of  1909,  providing  for  the  free  entry  of  personal  effects  of  persons  arriving  in 
the  United  States,  is  identical  in  language  with  paragraph  697  of  the  tariff 
act  of  1897,  and  therefore  has  the  same  meaning  as  has  been  given  to  the  latter 
paragraph  by  judicial  construction.  McDonald  v.  Hovey  (110  U.  S.,  619)  ; 
Roo.sevelt  v.  Maxwell  (3  Blatch.,  .391,  20  Fed.  Cas.,  1155)  ;  In  re  Guggenheim 
Smelting  Co.  (121  Fed.  Rep.,  153)  ;  Spencer  v.  Philadelphia  Smelting  &  Refin- 
ing Co.  (124  Fed.  Rep.,  1002). 

Articles  Admitted  Free  of  Duty. — Only  wearing  apparel,  articles  of  personal 
adornment,  toilet  articles,  and  personal  effects  similar  thereto  may  be  admitted 
free  under  this  paragraph,  and  these  articles  must  actually  accompany  the 
person  to  whom  they  belong,  and  be  in  his  use,  or  necessary  and  appropriate 
for  his  use  for  the  Immediate  purposes  of  his  journey  and  his  present  comfort 
and  convenience.  U.  S.  v.  Bernays  (158  Fed.  Rep.,  792;  T.  D.  28861),  Peacock's 
case,  G.  A.  5114  (T.  D.  23636). 

Limitations  of  the  Paragraph. — Nonresidents  arriving  in  the  United  States 
may  bring  with  them  free  of  duty  such  articles  as  are  enumerated  in  the  para- 
graph without  regard  to  their  value  or  where  purchased.  Residents  of  the 
United  States  may  bring  in  free  of  duty  all  wearing  apparel  and  other  personal 
effects  taken  by  them  out  of  the  United  States,  and,  in  addition  thereto,  such 
articles  purchased  abroad  as  are  enumerated  in  the  paragraph,  not  exceeding 
$100  in  value.     U.  S.  t'.  One  Pearl  Necklace  (111  Fed.  Rep.,  164). 

Residence. — A  person's  residence  is  a  question  of  law  to  be  determined  from 
the  facts  of  each  particular  case.  Paragraph  709  does  not  make  free  entry 
conditioned  upon  compliance  with  any  regulations  of  the  Secretary  of  the 
Treasury  ;  hence  that  official  can  not.  by  regulations,  in  any  way  modify  this 
paragraph.  He  can  not  by  a  regulation  fix  the  length  of  time  a  resident  of 
the  United  States  shall  remain  in  a  foreign  country  to  be,  when  returning  there- 
from, "returning  from  abroad."     Hedges's  case,  G.  A. -6523  (T.  D.  27863). 

Presents  Not  Free  of  Duty. — Free  entry  is  not  granted  by  paragraph  709 
of  articles  brought  in  by  returning  travelers  for  other  persons,  but  only  of  such 


FREE   LIST.  1155 

articles  as  are  intended  for  tlieir  own  use.  Peacock's  case,  G.  A.  5114  (T.  D. 
23636),  Oberndorf's  case,  G.  A.  5618  (T.  D.  25131),  U.  S.  v.  Bernays  (158  Fed. 
Rep.,  792;  T.  D.  28861). 

Jurisdiction  of  Board  of  General  Appraisers.— A  baggage  declaration  and 
entry  made  upon  the  regular  form  provided  by  the  department  for  such  entries 
is  a  regular  entry  within  the  exception  created  by  subsection  4  of  section  28 
of  the  tariff  act  of  1909,  and  the  Board  of  General  Appraisers  has  jurisdiction 
to  hear  and  determine  a  protest  filed  against  the  liquidation  of  such  an  entry. — 
T.  D.  30270  (G.  A.  6965). 

Wearing  Apparel  and  Other  Personal  Effects  taken  abroad  by  residents  of 
the  United  States  may  be  brought  back  by  them  free  of  duty,  whether  or  not 
belonging  to  the  persons  taking  same  abroad  and  whether  or  not  intended  for 
use  as  personal  effects. — Dept.  Order  (T.  D.  31777). 

Baggage. — Wearing  apparel  and  other  personal  effects  taken  abroad  by 
residents  of  the  United  States  and  repaired  while  abroad  dutiable  on  the  cost 
of  repairs  only  when  reimported  as  baggage. — Dept.  Order  (T.  D.  30871). 

Furs  Purchased  in  Summer  Time. — Entitled  to  free  entry. — Ab.  25305 
(T.  D.  31498). 

Horse. — A  horse  is  not  embraced  within  the  meaning  of  the  words  "  per- 
sonal effects  "  as  used  in  paragraph  709 ;  hence  a  horse  taken  by  a  resident  of 
the  United  States  to  his  summer  home  in  Canada  can  not,  upon  being  returned 
to  this  country,  be  admitted  free  of  duty  under  this  paragraph  of  the  law. 
Mary  Garden's  case,  G.  A.  6965  (T.  D.  30270)  ;  U.  S.  v.  Bernays  (158  Fed.  Rep., 
792;  T.  D.  28861)  ;  U.  S.  v.  One  Pearl  Necklace  (111  Fed.  Rep.,  164)  ;  Wyman's 
case,  G.  A.  5109  (T.  D.  23631).— T.  D.  30544  (G.  A.  7010). 

Towels  in  reasonable  quantities  intended  for  the  personal  use  of  a  passenger 
may  be  included  within  the  $100  exemption  from  duty  under  the  provisions  of 
paragraph  709.— Dept.  Order  (T.  D.  31560). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Validity  of  Treasury  Regulations. — A  regulation  made  by  the  Secretary  of 
the  Treasury  which  provides  that  "  persons  who  have  been  abroad  two  years 
or  more,  and  who  have  had  during  that  time  a  fixed  place  of  abode  for  one 
year  or  mo^-p,  will  be  considered  as  nonresidents  within  the  meaning  of  this 
law"  (par.  697)  is  not  binding  upon  this  board  or  the  courts,  as  this  is  a  ques- 
tion that  must  be  left  open  to  be  determined  from  the  evidence  in  each  particular 
case. 

Held,  that  an  American  citizen  residing  in  the  city  of  Washington,  who  had 
been  for  four  years  employed  in  the  service  of  the  United  States  Government 
at  Manila  and  temporarily  residing  there  during  that  period,  was  entitled  upon 
returning  to  the  United  States,  under  the  provisions  of  paragraph  697,  tariff 
act  of  1897,  to  free  admission  of  $100  in  value  of  certain  goods  purchased 
abroad.— T.  D.  27863  (G.  A.  6523). 

One  Hundred  Dollars'  Exemption  Must  Not  Be  Made  Cumulative. — Under 
that  clause  of  paragraph  697  which  exempts  from  duty  articles  of  a  certain 
character  purchased  abroad  by  residents  of  the  United  States  not  exceeding 
$100  in  valu'>,  a  single  article  exceeding  in  value  $100  can  not  be  brought  in 
under  such  exemption  by  two  persons  traveling  together. — T.  D.  26889  (G.  A. 
6222). 

Personal  Eflfects  Imported  by  Mail. — Certain  personal  effects  of  a  foreigner 
were  claimed  to  be  free  of  duty  under  paragraph  697,  relating  to  personal 
effects  which  "  actually  accompany  "  persons  arriving  in  the  United  States.     It 


1156  DIGEST   OF   CUSTOMS    DF.CISIONS. 

apponrt'd  that  at  tho  time  the  owner  of  these  articles  bopan  his  journey  to  the 
United  States  they  could  not  he  put  in  readiness  in  time  to  accompany  liim,  but 
that  lir  li;i<l  them  forwarded  by  next  mail.  Held  tliat  as  these  articles  did  not 
'•  actually  accompany  "  their  owner  they  were  not  within  the  exemption  pro- 
vided in  said  paragraph.— Ab.  4539  (T.  D.  26016). 

Personal  KtVects. — I'rofessional  articles  of  a  resident  of  the  United  States 
returning    from    abroad    not    free    of   duty    as   personal    effects. — Dept.    Order 
(T.  D.  237S4). 
Personal  Baggage  of  Passengers, 

Pakagbaph  697,  Tariff  Act  of  1897,  Construed. — Paragraph  697  is  con- 
strued to  exempt  from  duty  such  wearing  apparel  and  other  personal  effects  as 
would  be  included  in  the  term  "baggage"  according  to  judicial  definition. 
U.  S.  V.  One  Pearl  Necklace  (111  Fed.  Rep.,  1G4)  ;  Arnold  r.  U.  S.  (147  U.  S., 
494)   followed. 

FiEU)  Glasses  and  Camek.\s. — A  pair  of  field  glasses  and  a  camera,  being 
proper  articles  of  baggage,  held  to  be  "personal  effects"  within  the  meaning  of 
said  paragraph.  Hannibal  Railroad  Co.  v.  Swift  (12  Wall.,  262)  ;  Hopkins  v. 
Westcott   (6  Blatch.,  64),  and  other  authorities  followed. 

Articles  Not  Accompanying  Owner. — Personal  effects  of  a  resident  of  the 
United  States,  left  in  a  foreign  country  by  their  owner  through  accident  and 
forwarde<l  shortly  after  his  return,  are  entitled  to  fi*ee  entry  on  arrival. — T.  D. 
23631    (G.  A.  5109). 
One  Hundred  Dollars'   Exemption. 

Personal  Effects. — The  first  part  of  paragraph  697,  relating  to  personal 
effects  "  of  persons  arriving  in  the  United  States,"  provides  for  foreigners 
only.  The  privileges  accorded  to  American  residents  are  prescribed  only  in 
the  latter  portion,  comprising  the  proviso  to  the  paragraph. 

E-irsDEM  Generis. — The  final  clause  of  paragraph  (597  provides  that  "  no  more 
than  one  hundred  dollars  in  value  of  articles  purchased  abroad  by  residents  of  the 
United  States  shall  be  admitted  free  of  duty  upon  their  return."  Held,  that 
this  privilege  extends  only  to  articles  of  the  same  kind  as  tho.se  specified  in  the 
preceding  portion  of  the  paragraph,  namely,  "wearing  apparel,  articles  of  per- 
sonal adornment,  toilet  articles,  and  similar  personal  effects."  U.  S.  v.  Bernays 
(T.  D.  28861),  reversing  decision  of  circuit  court  (T.  D.  27773)  and  aflirming 
board  decision  In  re  Bernays,  Ab.  8168  (T.  D.  20724)  ;  note  also  Wy man's  case, 
G.  A.  5109  (T.  D.  23631).— T.  D.  29048   (G.  A.  6770). 

The  first  part  of  paragraph  697,  relating  to  personal  effects  "of  persons  arriv- 
ing in  the  United  States,'  provides  for  foreigners  only.  The  privileges  accorded 
to  American  citizens  are  prescribed  only  in  the  latter  portion,  comprising  the  pro- 
viso to  the  paragraph. 

The  final  clause  of  paragraph  697  provides  that  "  no  more  than  one  hundretl  dol- 
lars in  value  of  articles  purchased  abroad  by  residents  of  the  United  States  shall 
be  adniitted  free  of  duty  upon  their  return."  Held,  that  this  privilege  extends 
only  to  articles  of  the  same  kind  as  those  .specified  in  the  preceding  portion  of 
the  paragraph,  namely,  "  wearing  apparel,  articles  of  personal  adormnent, 
toilet  articles,  and  similar  personal  effects,"  and  that  pictures,  chairs,  trinkets, 
etc.,  not  being  of  that  description,  are  excluded. — U.  S.  v.  Bernays  (C.  C.  A.), 
T.  D.  28861;  T.  D.  27773  (C.  C.)  reversed  and  Ab.  8168  (T.  D.  26724)  aflirmed. 

Treasury  Regulations. — A  failure  on  the  part  of  a  passenger,  a  returning 
resident  of  the  United  States,  to  comply  with  the  regulations  of  the  Secretary 
of  the  Treasury,  requiring  a  detailed  list  of  articles  purchased  abroad,  the  prices 
of  the  same,  etc.,  is  fatal  to  a  claim  for  the  exempticm  of  .$100  provided  for  by 
paragraph  697.     Dodge  v.  U.  S.    (131  Fed.  Rep.,  849;  T.  D.  25609),  U.   S.  v. 


PKEE   LIST.  1157 

Harts  (131  Fed.  Rep.,  8S6;  T.  D.  25608),  and  lu  re  Bilodeau,  G.  A.  5764  (T.  D. 
25521),  followed.— T.  D.  26110  (G.  A.  5955). 

The  regulation  of  the  Secretary  of  the  Treasury  in  regard  to  baggage  of 
returning  American  residents,  requiring  them  to  declare  on  a  detailed  list  all 
articles  purchased  by  them  abroad,  is  a  valid  exercise  of  the  power  conferred 
on  the  Secretary  by  paragraph  697.  A  failure  to  comply  with  this  regulation 
debars  the  passenger  from  the  privilege  of  the  $100  exemption  allowed  by  said 
paragraph.    U.  S.  v.  Harts,  suit  1635  (T.  D.  25458).— T.  D.  25521  (G.  A.  5764). 

Paragraph  697  confers  upon  returning  residents  of  the  United  States  the 
privilege  of  free  entry  of  articles  purchased  abroad  to  the  value  of  $100  which 
are  in  the  nature  of  baggage ;  and  it  is  error  for  a  surveyor  of  customs  to  decline 
to  make  this  allowance  on  the  alleged  ground  that  no  articles  can  be  found  of 
the  exact  value  of  $100.— T.  D.  240.36  (G.  A.  5220). 

Dutiable  Articles  in  Passengers'  Baggage. — In  construing  the  provision  in 
paragraph  697,  tariff  act  of  July  24,  1897,  that  $100  in  value  of  articles  pur- 
chased abroad  by  returning  residents  of  the  United  States  may  be  admitted 
free  of  duty.  Held,  that  it  is  the  passengers'  duty  to  enter  and  declare  the  value 
of  such  articles,  whether  they  cost  more  than  $100  or  not,  and  that  when  not 
so  declared  they  are  subject  to  forfeiture  under  section  2802. — Dodge  v.  U.  S. 
(C.  C.  A.),  T.  D.  25609;  C.  C.  decision  affirmed. 

Bicycles.— A  bicycle  not  a  personal  effect  under  paragraph  697. — T.  D.  19446 
(G.  A.  4163). 

Canoes  used  on  a  camping  trip  in  Canada  were  held  to  be  free  of  duty  under 
paragraph  697  relating  to  personal  effects.— Ab.  20370  (F.  D.  29469). 

Cigars. — Under  regulations  of  the  Treasury  Department    (T.  D.  6841   and 
9119)  permitting  a  passenger  to  bring  in  free,  as  personal  effects,  not  exceeding 
50   cigars,   Mexican   cigars   so   brought    into    this   country    are    not   subject   to 
internal-revenue  tax.     Nichols  v.  U.  S.   (C.  C.  A.),  106  Fed.  Rep.,  672. 
Dogs. 

Teams  of  Emigrants. — Dogs  and  their  harness,  used  by  residents  of  the 
United  States  in  returning  from  Dawson,  Canada,  to  Coldfoot,  Alaska,  are  not 
entitled  to  free  admission  under  paragraph  474  as  teams  of  emigrants. 

Personal  Effects. — Such  dogs  and  harness  are  not  entitled  to  free  admission 
under  paragraph  697  as  wearing  apparel,  articles  of  personal  adornment,  toilet 
articles,  and  similar  personal  effects,  for  the  reason  that  they  are  not  ejusdem 
generis  with  any  of  the  articles  specifically  named  in  that  paragraph. — T.  D. 
28699  (G.  A.  6707). 

Goods  in  tlie  Piece. — This  protest  is  against  the  assessment  of  duty  by  the 
collector  upon  certain  14  pieces  of  cloth,  each  piece  being  sufficient  in  quantity 
for  a  suit  of  clothes.  Exemption  from  duty  is  claimed  under  paragraph  697. 
Not  allowed.— Ab.  20474  (T.  D.  29482). 

Motorcycle. — A  motorcycle,  which  was  assessed  for  duty,  is  claimed  in  this 
protest  to  be  entitled  to  free  admission  under  paragraph  504  as  household  effects 
or  under  paragraph  697  as  personal  effects. 

On  the  authority  of  U.  S.  v.  Grace  (166  Fed.  Rep.,  748;  T.  D.  29.500)  the 
claim  under  paragraph  504  is  overruled.  The  claim  under  paragraph  697  is 
also  overruled  for  the  reason  that  the  motorcycle  in  question  does  not  come 
within  the  purview  of  that  paragraph.— Ab.  2.5663  (T.  D.  31624). 

Personal  Effects — Presents. — These  articles  consist  of  vases,  doilies,  table 
covers,  wearing  apparel,  aud  various  other  articles  of  a  similar  nature,  all 
intended  as  souvenirs  and  presents  for  the  family  and  friends  of  the  protestant. 


1158  DIGEST   OF   CUSTOMS   DECISIONS. 

The  tendciR-y  of  the  depart iiicnt  liiis  l)ci'ii  to  adniinistor  para^rrapli  007  liber- 
ally, while  the  teiuleiii-y  of  the  courts  is  to  construe  it  acconiinj;  to  the  exact 
nieaiiinu  of  the  lan^rua^e  used  by  Congress.  Since  the  decision  in  the  case  of 
U.  S.  r.  I'.ernays  (T.  I).  2SSG1 )  by  the  circuit  court  of  appeals,  it  would  seem 
to  be  impossible  for  customs  officials  to  admit  free  of  duty  any  other  articles 
than  wearing  apparel  and  similar  personal  effects  accompanying  the  returning 
traveler,  and  then  only  such  as  are  necessary  for  his  wear  and  use  during  his 
journey.  The  wearing  apparel  in  question  in  this  case  is  the  only  thing  which 
under  that  decision  could  possibly  be  construed  as  admissible  free  of  duty,  and 
we  think  the  facts  as  narrated  by  the  protestant  him.self  exclude  even  that. 
The  protestant  is  a  man,  while  most  of  the  apparel  in  (piestion  is  some  form 
of  ladies'  wearing  apparel ;  and  he  expressly  states  that  he  brought  all  of  the 
articles  as  presents  for  his  family  and  friends.  G.  A.  5114  (T.  D.  2,S0.'^G),  G.  A. 
5270  (T.  D.  24202),  G.  A.  561S  (T.  D.  25131).— Ab.  19604  (T.  D.  292G2). 

Articles  found  in  the  baggage  of  an  arriving  pa.ssenger,  designed  as  presents 
to  persons  not  accompanying  the  passenger,  are  not  free  of  duty  under  para- 
graph G97.— T.  D.  25131    (G.  A.   5G18). 
Alterations. 

Skai.skin  Coat  Takkn  Out  of  United  States  by  American  Traveler. — A 
sealskin  coat  taken  abroad  by  an  American  traveler  and  so  altered  while 
abroad  as  to  make  it  practically  a  new  garment  can  not  be  returned  by  said 
traveler  to  the  United  States  free  of  duty  as  wearing  apparel  taken  out  of  the 
United  States  under  the  provisions  of  paragraph  G97.— T.  D.  27421  (G.  A.  G381). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Bicycles  are  not  free  as  personal  effects,  but  dutiable  as  manufactures  of 
metal.— T.  D.  15973   (G.  A.  2997). 

Embroidered  Mexican  Hats  brought  in  by  a  party  of  expert  riders  and 
ropers  on  their  way  to  join  Buffalo  Bill's  Wild  West  Sliow  are  free  as  personal 
effects.— T.  D.  18169  (G.  A.  3926). 

Personal  Effects  Unaccompanied  by  Owner. — Two  watches  intrusted  by  a 
lady  in  Europe  to  a  friend  to  bring  to  America  and  brought  by  him  to  be 
delivered  to  her  in  Brooklyn  held  dutiable  because  not  accompanied  by  the 
owner.— T.  D.  1G528   (G.  A.  3246). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Unused  Bicycle. — An  unused  bicycle  is  not  free  as  personal  effects. — T.  D. 
15219   (G.  A.  2712). 

A  bicycle  arriving  three  months  after  the  owner  held  not  personal  effects. — 
T.  D.  12G29   (G.  A.  1278). 

A  bicycle  brought  by  a  passenger  for  another  person  is  not  free  as  personal 
effects.— T.  p.  12102    (G.  A.  904). 

Guns,  Personal,  Not  Household  Effects. — The  goods  are  two  guns  claimed 
to  be  exemi)t  from  duty  under  paragraph  516. 

The  goods  are  per.sonal  effects  and  not  household  effects.  As  paragraph  516 
does  not  provide  for  per.sonal  effects,  the  protest  is  overruled. — T.  D.  15315 
(G.  A.  2749). 

Combination  Guns — Shotgun  and  Rifle. — One  double-barrel  breech-loading 
shotgun,  English  make,  and  one  American  Winchester  rifle,  brought  as  baggage 
by  an  Englishman  on  a  hunting  expedition  for  use  and  not  for  sale,  held  free 
as  personal  effects.— T.  D.  14414  (G.  A.  2298). 

Shotguns  are  not  personal  effects.— T.  D.  13494  (G.  A.  1796). 


FREE   LIST.  1159 

Diamond  Jewelry  Arriving  After  the  OAvner  is  not  free  as  personal  ef- 
fects.—T.  D.  15306  (G.  A.  2740). 

Photographs,  Lithographs,  Etc. — Certain  photographic  and  lithographic 
pictures  and  articles  made  of  marble  held  not  to  be  free  as  personal  effects. — 
T.  D.  16428  (G.  A.  3217). 

Wedding  Troussean  held  not  free.— T.  D.  13432  (G.  A.  1769). 

Personal  Eitects  Not  Arriving  With  Owner. — Where  personal  effects 
(woolen  wearing  apparel)  did  not  arrive  with  the  owner,  but  two  months  later, 
on  account  of  an  error  in  the  shipper  and  the  prevalence  of  cholera  at  the  port 
of  shipment,  held  free.— T.  D.  141.56  (G.  A.  2155). 

Wearing  Apparel. — Free  entry  refused  for  wearing  apparel  arriving  after 
owner.- T.  D.  13490  (G.  A.  1792). 

Woolen  wearing  apparel  taken  from  this  country  by  the  owner,  who  has  not 
yet  returned,  is  not  free.— T.  D.  12630  (G.  A.  1279). 

Four  ladies'  dresses  valued  at  $60  each,  bought  for  the  personal  use  of  the 
owner  and  not  for  sale,  brought  with  the  passenger  as  a  part  of  her  baggage, 
held  to  be  free,  though  they  may  not  have  been  actually  worn. — T.  D.  12580 
(G.  A.  1264). 

Four  jackets,  two  of  fur  and  two  of  wool,  made  to  order  in  June,  in  use 
three  days,  returned  to  maker  and  kept  until  September,  when  they  were  for- 
warded to  the  owners  in  London,  who  had  already  departed  for  the  United 
States,  where  the  goods  were  received  by  them  in  November,  held  not  free. — 
T.  D.  12217  (G.  A.  1031). 

Chinese  Gowns. — Seven  new  gold  embroidered  silk  Chinese  gowns  such  as 
are  worn  by  Chinese  people  while  celebrating  the  advent  of  the  Chinese  new 
year  held  not  to  be  free.— T.  D.  11075  (G.  A.  518). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Bicycles  are  not  free  as  personal  effects. — T.  D.  10395  (G.  A.  86). 

Household  Effects,  Carriage  and  Harness. — Carriage  and  harness  held  not 
to  be  free  as  personal  effect?.— T.  D.  11021  (G.  A.  464). 

Wearing  Apparel. — Goods  selected  in  Paris,  cut  and  fitted  to  be  made  into 
theatrical  costumes.  The  owner  arrived  in  the  United  States  July  20  and  cos- 
tumes imported  September  22,  1890.  Held  not  free  as  wearing  apparel  or  tools 
of  trade  or  employment,  because  they  do  not  appear  to  have  been  in  her  posses- 
sion, and  legal  ownership  is  not  proved. — T.  D.  10559  (G.  A.  209). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Personal  Effects — Wearing  AppareL — A  citizen  of  the  United  States  arriv- 
ing home  from  a  visit  to  Europe,  with  his  family,  in  September,  1878,  brought 
with  him  wearing  apparel  bought  there  for  his  and  their  use,  to  be  worn  here 
during  the  season  then  approaching,  "  not  excessive  in  quantity  for  persons  of 
their  means,  habits,  and  station  in  life,"  and  their  ordinary  outfit  for  the 
winter.  A  part  of  the  articles  had  not  been  worn,  and  duty  was  exacted  on 
all  those  articles.  Held,  that  under  the  provision  exempting  from  duty  "  wear- 
ing apparel  in  actual  use  and  other  personal  effects  (not  merchandise)  of 
persons  arriving  in  the  United  States  "  the  proper  rule  to  be  applied  was  to 
exempt  from  duty  such  of  the  articles  as  fulfilled  the  following  conditions:  (1) 
Wearing  apparel  owned  by  the  passenger  and  in  a  condition  to  be  worn  at  once 
without  further  manufacture;  (2)  brought  with  him  as  a  passenger  and 
intended  for  use  or  wear  of  himself  or  his  family,  who  accompanied  him  as 


1160  DIGEST   OF   CUSTOMS   DECISIONS. 

passengers,  and  not  for  sale,  or  purchased  or  imported  for  other  persons,  or  to 
he  given  away;  (3)  suitable  for  the  season  of  the  year  which  Mas  immediately 
approaching  at  the  time  of  arrival ;  (4)  not  exceeding  in  quantity  or  quality 
or  value  what  the  passenger  was  in  the  habit  of  ordinarily  providing  for  him- 
self and  his  family  at  that  time  and  keeping  on  hand  for  his  and  their  reason- 
able wants  in  their  means  and  habits  in  life,  even  though  such  articles  had  not 
been  actually  worn.— Astor  v.  Merritt.  Ill  U.  S.,  202. 

A  resident  of  Michigan  went  to  Windsor.  Canada,  for  the  purpo.se  of  buying 
an  overcoat  for  his  son,  who  accompanied  him.  It  was  bought,  put  on,  and 
worn  on  the  return  to  this  country.  He  is  not  within  the  provision  of  this  sec- 
tion in  regard  to  "wearing  apparel." — Simmon's  case  (1  Brown,  Adm.,  128), 
22  Fed.  Cas.,  154. 

1913  <>4.'?.  Whalebone,  unmanufactured. 

1909  710.  Whalebone,  unmanufactured. 

1897  608.  Whalebone,  unmanufactured. 

1894  071.  Whalebone,  unmanufactured. 

1890  753.  Whalebone,  unmanufactured. 

1883  SIG.  Whalebone,  unu)auufactured. 

DECISION  UNDER  THE  ACT  OF  1909. 

Whalebone  in  Strips. — Whaleitone  strips  tied  in  bundles,  classified  under 
paragraph  AG'S,  were  held  free  of  duty  as  whalebone,  unmanufactured  (par. 
710).     Ab.  21144  (T.  D.  29727)  followed.— Ab.  32241  (T.  D.  33409). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Split  Whalebone. — Whalebone,  split,  cut  into  lengths,  etc.,  dutiable  as  a  non- 
enumerated  manufactured  article  under  section  6. — Dept.  Order  (T.  D.  29753). 

Merchandise  classified  as  manufactures  of  whalebone  under  paragraph  449 
was  claimed  to  be  free  of  duty  under  paragraph  698,  relating  to  unmanufac- 
tured whalebone.     Protests  sustained.— Ab.  21144  (T.  D.  29727). 

The  application  of  labor  to  an  article  either  by  hand  or  mechanism  does  not 
make  the  article  nece.ssarily  a  manufactured  article  within  the  meaning  of  that 
term  as  used  in  the  tariff  law. 

Slivers  or  strips  of  whalebone,  sometimes  called  "  whale  hair,"  are  free  under 
the  provisions  of  paragraph  G98  as  "  whalebone,  unmanufactured." — T.  D. 
25165   (G.  A.  5626). 

644.  Wheat,  wheat  flour,  semolina,  and  other  wheat  products,  not 
specially  provided  for  in  this  section :  Provided,  That  wheat  shall  be 
subject  to  a  duty  of  10  cents  per  bushel,  that  wheat  flour  shall  be  sub- 
ject to  a  duty  of  45  cents  per  barrel  of  one  hundred  and  ninety-six 
1913  pounds,  and  semolina  and  other  products  of  wheat,  not  specially  pro- 
vided for  in  this  section,  10  per  centum  ad  valorem,  when  imported  directly 
or  indirectly  from  a  country,  dependency,  or  other  subdivision  of  govern- 
ment which  imposes  a  duty  on  wheat  or  wheat  flour  or  semolina  imported 
from  the  United  States. 


f      242.  AVheat,  25  cents  per  busliel. 
1909  j     243.  Wheat  flour,  and  semolina,  2i 


25  per  centum  ad  valorem. 

f      2.34.  Wheat,  25  cents  per  bushel. 
1897 1      235    -Wheat  flour,  25  per  centum  ad  valorem. 

190.      ♦      *      *      wheat,    and    wheat    flour,    20    per    centum    ad    va- 


FREE    LIST.  1161 

1890 1      ^^^-  Wheat,  25  cents  per  bushel. 

153U I      265.  Wheat  flour,  25  per  centum  ad  valorem. 

.-fto/      259.  Wheat,  20  cents  per  bushel. 

i»»j|      268.  Wheat  flour,  20  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Vegetable  Albumen  from  Germany. — To  entitle  merchandise  to  free  entry 
under  paragraph  644  it  must  appear  that  it  is  a  wheat  product  not  specially 
provided  for  and  that  it  is  imported  from  a  country  or  subdivision  thereof 
which  does  not  impose  a  duty  on  wheat  products  imported  from  the  United 
State.s. 

It  is  not  a  matter  of  common  knowledge  that  a  substance  obtained  as  this 
was  is  albumen  within  paragraph  392,  the  chemical  analysis  relied  on  by  the 
importers  showing  the  substance  ot  be  77.90  per  cent  protein,  10  per  cent  starch, 
and  12.10  per  cent  moisture  and  fat. 

The  protest  here  did  not  call  the  attention  of  the  collector  to  any  other  claim 
than  that  of  free  entry  under  paragraph  644,  nor  did  it  indicate  that  any  dif- 
ferent claim  was  then  in  importers'  mind.  It  was  insufficient. — U.  S.  v.  Kuyper 
&  Co.  (Ct.  Cust.  Appls.),  T.  D.  35393;  (G.  A.  Ab.  36813)  T.  D.  34871  reversed. 

Wheat  Bran,  the  product  of  Canadian  wheat  ground  in  England,  is  free  of 
duty  under  paragraph  644.— Dept.  Order  (T.  D.  34368). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Green  Kern. — The  commodity  involved  in  these  protests  is  what  is  known  as 
"  green  kern."  It  is  the  berry  of  either  wheat  or  rye  harvested  before  it  is  fully 
ripe,  which  gives  rise  to  its  designation  as  green  kern,  or  green  kernel.  Green 
kern  is  not  specifically  mentioned  in  the  tariff  act.  It  appears  that  the  dis- 
tinguishing characteristics  of  wheat  and  rye  under  the  microscope  are  plain 
and  conclusively  show  the  difference  between  the  two  cereals.  We  hold  that 
the  commodity  is  wheat  and  dutiable  under  paragraph  242.— Ab.  35400  (T.  D. 
34416). 

Green  kern  dutiable  at  the  rate  of  25  cents  per  bushel  as  wheat  under  para- 
graph 242.— Dept.  Order  (T.  D.  33432). 

Frozen  Wheat. — "  Wheat "  is  used  in  the  tariff  act  of  1909  without  limita- 
tion or  qualification,  and  in  the  absence  of  a  contrary  commercial  custom  must 
be  applied  to  every  kind  and  class  of  merchandise  embraced  in  the  term. 

This  importation  was  of  frozen  Manitoba  wheat.  Even  if  it  be  assumed  that 
no  commercial  designation  was  shown,  and  that  the  merchandise  here  was  im- 
properly classed  as  "  no  grade,"  the  record  and  the  samples  clearly  establish 
that  the  common,  ordinary  designation  of  "  wheat "  applies,  and  this  is  so, 
though  the  wheat  was  confessedly  of  inferior  quality,  suitable  alone  for  animal 
food.— Schade  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35002;  (G.  A.  7552)  T.  D. 
34353  affirmed. 

Frozen  wheat,  about  50  per  cent  of  which  would  germinate  and  from  which 
could  be  produced  edible  bread,  is  dutiable  as  wheat  under  paragraph  242,  not- 
withstanding it  was  principally  used  for  animal  food.  U.  S.  v.  Devereux  (135 
Fed.,  428;  T.  D.  26160)  followed;  Ab.  19941  (T.  D.  29339)  distinguished.— T.  D. 
34353  (G.  A.  7552)  ;  affirmed  by  T.  D.  35002  (Ct.  Cust.  Appls.),  supra. 

Heated  Wheat. — This  wheat  was  stored  in  a  damp  condition,  and  it  heated 
and  fermented  and  became  "  bin  burned."  To  prevent  further  deterioration  it 
was  subjected  to  a  process  of  dry  heating.     Notwithstanding  the  commodity 


1162  DIGEST   OF   CUSTOMS   DECISIONS. 

liad  lieeii  "bin  hiinu'd"  aiul  '(liy  heated,"  it  remained  essentially  wheat  and  was 
ijouylit  and  sold  as  wlieat.  U.  S.  v.  Devereux  (13.")  Fed.,  428)  and  Malouf  v. 
U.  S.  (1  Ct.  Cast.  Appls.,  437;  T.  D.  31502)  distinguislied.— Atwood-Stone  Co.  v. 
U.  S.   (Ct.  Cust.  Appls.),  T.  D.  35004;   (Ab  35531)  T.  D.  34440  atniiuod. 

Congress  lias  not  sct'ii  lit  to  make  distinction  l)etween  dilTerent  grades  of 
wheat.  It  is  appari-nt  Ihat  this  is  one  grade  of  wheat,  ami  the  eourt  would  not 
feel  authorized  in  lixing  a  delinition  of  wiieal  based  ui)on  tlie  germinating 
qualities  or  the  fact  that  best  white  bread  could  not  be  made  from  it.  To  hold 
otherwise  would  .seem  like  legislating,  which,  of  course,  would  not  be  permitted 
to  the  board  or  the  court.— Ab.  35531;  athrmetl  by  T.  D.  35004  (Ct.  Cast. 
Appls.).   supra. 

Wheat  HrjMi  held  dutiable  as  an  unenumerated  manufactured  article  under 
l)aragraph  4S0  — Ab.  30138  (T.  D.  34G52). 

Protest  sustained,  claiming  bran  dutiable  by  similitude  under  paragraph 
239.— Ab.  33001  (T.  D.  33594). 

Protest  overruled  as  to  bran  assessed  as  an  unenumerated  article  under  para- 
graph 480.— Ab.  313G8  (T.  D.  33217). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Semolino,  a  by-product  in  the  manufacture  of  wheat  Hour,  used  as  a  farina- 
ceous food  and  for  making  puddings,  soups,  and  macaroni,  and  whicli  is  not 
chemically  pure  starch,  is  dutiable  as  an  unenumerated  manufactured  article 
under  section  6  and  not,  either  directly  or  by  similitude,  as  "  starch  "  or  a 
"preparation  fit  for  use  as  starch"  under  paragraph  232. — T.  D.  27648  (G.  A. 
6456). 

Crushed  Wheat. — Wheat  that  has  been  boiled,  dried,  and  ground  or  other- 
wise broken,  constituting  thereby  a  food  product,  has  lost  its  cliaracter  as  a 
grain  and  takes  on  a  form,  nature,  appearance,  and  use  differing  distinctly 
from  those  it  had  before  being  subjected  to  the  described  treatment,  and  it  can 
not  be  properly  classified  as  wheat,  or  by  similitude  as  wheat. 

It  would  seem  tliis  commodity  has  no  commercial  designation,  but  it  is  mani- 
festly a  foodstuff  manufactured  from  wheat,  and  as  such  was  dutiable  under 
section  6.— Malouf  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31502;  (G.  A.  Ab.  22592) 
T.  D.  30294  aflirmed. 

Frosted  Wlieat. — In  regard  to  certain  wheat  injured  by  frost  before  fully 
ripened,  which  is  but  little  inferior  to  wheat  of  the  best  grade  for  seeding  pur- 
poses, is  suitable  for  use  for  human  food,  and  is  actually  dealt  in  as  wheat, 
Held,  that  it  is  dutiable  under  paragraph  234,  where  "  wheat "  is  enumerated 
without  distinction  as  to  grade. — U.  S.  v.  W.  P.  Devereux  Co.  (C.  C),  T.  D. 
26160;  (G.  A.  5796)  T.  D.  25626  reversed. 

Frozen  Wheat. — It  appears  to  be  largely  shrunken  wheat  mixed  with  a  con- 
siderable portion  of  other  .substances,  conspicuous  among  which  are  wild  buck- 
wheat, sorrel  .seed,  che.ss,  and  other  foul  material.  A  somewhat  similar  product 
was  involved  in  the  Devereux  Co.  case,  G.  A.  5796  (T.  D.  25626),  where  the 
board  held  it  to  be  an  unenumerated  unmanufactured  article,  dutiable  under 
section  6.  This  decision  was  afterwards  reversed  by  the  circuit  court  for  the 
district  of  Minnesota  (U.  S.  v.  W.  P.  Devereux  Co.,  135  Fed.  Rep.,  428;  T.  D. 
26160),  which  held  the  commodity  to  be  wheat.  That  essential  quality  of  com- 
mercial wheat  is  lacking  in  this  merchandise,  and  in  the  condition  in  which  it 
was  imported  it  can  not  be  considered  wheat  within  the  meaning  of  the  tariff. — 
Ab.  19941  (T.  D.  29339). 


FREE  LIST.  1163 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Wheat  Bran  is  a  nonenuinerated  article  and  is  not  free  under  paragraph  558 
as  a  crude  vegetable  substance.— T.  D.  16435  (G.  A.  3224). 

Green  Kern  is  dutiable  as  wheat  and  not  as  grain  nor  as  a  vegetable. — T.  D. 
15950  (G.  A.  2974). 

Seed  W^heat  is  dutiable  as  wheat  and  not  as  agricultural  seeds. — T.  D.  16436 
(G.  A.  3225). 

645.  All  barbed  wire,  galvanized  wire  not  larger  than  twenty  one- 
hundredths  of  one  inch  in  diameter  and  not  smaller  than  eight  one- 
hundredths  of  one  inch  in  diameter  of  the  kind  commonly  used  for 
1913  fencing  purposes,  galvanized  wire  fencing  composed  of  wires  not  larger 
than  twenty  one-hmidredths  of  one  inch  in  diameter  nor  smaller  than 
eight  one-hundredths  of  one  inch  in  diameter,  and  wire  commonly  used 
for  baling  hay  or  other  commodities. 

135.  *     *     *  ;   barbed  fence  wire,   three-fourths  of  1   cent  per  pound, 
1909    but  the  same  shall  not  be  subject  to  any  additional  or  other  rate  of  duty 
hereinbefore  provided. 

1897  (Not  enumerated.) 

1894  (Not  enumerated.) 

1890  (Not  enumerated.) 

1883  (Not  enumerated.) 

1913  646.  Witherite. 

1909  711.  Witherite. 

1897  489.  Baryta,  carbonate  of,  or  witherite. 

1894  395.  Baryta,  carbonate  of,  or  witherite.     *     *     *. 

1890  500.  Baryta,  carbonate  of.  or  witherite. 

1883  603.  Baryta,  carbonate  or  witherite. 

DECISION  UNDER  THE  ACT  OF  1909. 

Precipitated  Carbonate  of  Baryta. — The  provision  for  witherite  in  para- 
graph 711  is  limited  in  its  application  only  to  the  natural  crude  mineral  ore 
and  does  not  include  precipitated  carbonate  of  baryta,  which,  being  a  chemical 
salt.  Is  provided  for  under  paragraph  3.— T.  D.  31810  (G.  A.  7262). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Precipitated  Carbonate  of  Baryta. — The  provision  for  the  free  entry  of 
baryta,  carbonate  of,  or  witherite,  in  paragraph  489  is  broad  enough  to  include 
the  artificial  or  precipitated  carbonate  of  baryta.— T.  D.  31145  (G.  A.  7141). 

Under  the  tariff  act,  1897,  native  or  precipitated  carbonate  of  baryta  was  non- 
dutiable.— U.  S.  V.  Gabriel  &  Schall  (Ct.  Cust.  Appls.),  T.  D.  31108;  Ah.  18633 
(T.  D.  28921)  affirmed. 

Paragraph  489,  providing  for  the  free  entry  of  "baryta,  carbonate  of,  or 
witherite,"  is  not  limited  to  the  particular  kind  of  carbonate  of  baryta  known 
as  witherite,  but  includes  all  carbonates  of  baryta,  whether  known  by  the  name 
of  witherite  or  not.  Gabriel  &  Schall  v.  U.  S.  (121  Fed.  Rep.,  208)  followed; 
G.  A.  5026  (T.  D.  23364)  reversed.— T.  D.  24331   (G.  A.  5314). 

Ground  Baryta. — Ground  carbonate  of  baryta,  or  witherite,  free  of  duty  under 
paragraph  489.— T.  D.  19947    (G.  A.  4243). 


1164 


DIGEST   OF   CUSTOMS   DECISIONS. 


DECISION  UNDER  THE  ACT  OF  1894. 

Carbonate  of  Baryta  (Withcrite)  Ground  is  dutiable  as  a  nonenumerated 
manufactured  aitlclo  and  is  not  free  under  i)araj,'rapli  395  as  witherite  or  car- 
bonate of  baryta.— T.  D.  174S3   (G.  A.  3622). 


1913 


1909  S 


1897 


64  7.  AVood :  Loiis,  timber,  round,  unmanufactured,  hewn  or  sawed, 
sided  or  s(iuared  :  pulp  woods,  kindling  wood,  firewood,  liop  poles,  hoop 
polos,  fence  posts,  liandh'  holts,  .shingle  bolts,  jrun  blocks  for  {iunstocks 
rou.uli  hewn  or  sawed  or  planed  on  one  side;  hubs  for  wheels,  posts, 
heading  bolts,  stave  bolts,  last  blocks,  wagon  blocks,  oar  blocks,  heading 
blocks,  and  all  like  blocks  or  sticks,  rough  hewn,  sawed,  or  bored  ;  sawed 
boards,  planks,  deals,  and  other  lumber,  not  further  manufacturetl  than 
sawed,  planed,  and  tongued  and  grooved ;  clapboards,  laths,  pickets, 
paling.s,  staves,  shingles,  ship  timber,  ship  planking,  broom  handles, 
sawdust,  and  wood  lloin" ;  all  the  foregoing  not  specially  provided  for  in 
this  section. 

200.  Timber,  hewn,  sided  or  squared  otherwise  than  by  sawing  (not 
less  than  eight  inches  scpiare)  and  round  timber  used  for  spars  or  in 
building  wharves,  one-half  of  1  cent  per  cubic  foot. 

201.  Sawed  boards,  planks.  d(>als,  and  other  lumber  of  whitewood, 
sycamore,  and  basswood.  .10  cents  per  thousand  feet  board  measure; 
sawed  lumber,  not  .specially  provided  for  in  this  section  .$1.25  per  thou- 
sand feet  board  measure;  but  when  lumber  of  any  sort  is  planed  or 
finished  there  shall  be  levied  in  addition  to  the  rates  herein  provided  the 
following: 

For  one  side  so  planed  or  finished,  50  cents  per  thousand  feet  board 
measure;  for  planing  or  finishing  on  one  side  and  touguing  and  grooving 
or  for  planing  or  finishing  on  two  sides.  75  cents  per  thousand  feet  board 
measure;  for  planing  or  tinishhig  on  three  sides,  or  planing  and  finishing 
on  two  sides  and  tonguiug  and  groovnig,  .$1,122  P*"'"  thousand  feet  board 
measure;  for  planing  and  finishing  on  four  sides,  .$1.50  per  thousand  feet 
board  measure;  and  in  estiiuating  board  measure  under  this  schedule  no 
deduction  shall  be  made  on  board  measure  on  account  of  planing, 
tonguiug,  and  grooving. 

205.  Clapboards.  .$1.25  per  thousand. 

20(5.  Hubs  for  wheels,  posts,  heading  bolts,  stave  bolts,  last  blocks, 
wagon  blocks,  oar  blocks,  heading  blocks,  and  all  like  blocks  or  sticks, 
rough  hewn,  sawed  or  bored.  20  per  centum  ad  valorem. 

207.  Laths.  20  cents  per  one  thousand  pieces. 

20S.  Pickets,  palings,  and  staves  of  wood,  of  all  kinds,  10  per  centum 
ad  valorem. 

209.  Shingles,  50  cents  per  thousand. 

565.  Fence  posts  of  wood. 

603.  Kindling  wood. 

712.  Wood :   Logs  and   round   unmanufactured   timber,   including  pulp 

woods,   firewood,   handle  bolts,   shingle  bolts,   gun  blocks   for   gunstocks 

rough  hewn  or  sawed  or  planed  on  one  side,  hop  poles,  ship  timber  and 

.  ship  planking;  all  the  foregoing  not  specially  provided  for  in  this  section. 

194.  Timber  hewn,  sided,  or  squared  (not  less  than  eight  inches 
square),  and  round  timber  used  for  spars  or  in  building  wharves,  1  cent 
per  cubic  foot. 

195.  Sawed  boards,  planks,  deals,  and  other  lumber  of  whitewood, 
sycamore,  and  basswood,  $1  per  thousand  feet  board  measure;  sawed 
lumber,  not  specially  jirovided  for  in  this  Act.  $2  per  thousand  feet  board 
measure;  but  when  lumber  of  any  sort  is  planed  or  finished,  in  addition 
to  the  rates  herein  provided,  there  shall  be  levied  and  paid  for  each  side 
so  planed  or  finished  50  cents  per  thousand  feet  board  measure;  and  if 
planed  on  one  side  and  tongued  and  grooved,  $1  per  thoiv>and  feet  board 
measure;  and  if  planed  on  two  sides  and  tongued  and  grooved,  $1.50  per 
thou.sand  feet  board  masure;  and  in  estimating  board  measure  under 
this  schedule  no  deduction  shall  be  made  on  boartl  measure  on  account 
of  plainng,  touguing.  and  grooving:  I'rovidcd,  That  if  any  country  or 
dt'Iiendency  shall  inqxise  an  exi)oi-t  duty  upon  saw  logs,  round  unm:inu- 
factured  timl)er,  stave  bolts,  shingle  bolts,  or  heading  bolts,  exported  to 

,the  United  States,  or  a  discriminating  charge  upon  boom  sticks,  or  chains 


FREE    LIST.  1165 

used  by  American  citizens  in  towing  logs,  the  amount  of  such  export 
duty,  tax,  or  other  charge,  as  the  case  may  be,  shall  be  added  as  an 
additional  duty  to  the  duties  imposed  upon  the  articles  mentioned  in 
this  paragraph  when  imported  from  such  country  or  dependency. 

197.  Kindling  wood  in  bundles  not  exceeding  one-quarter  of  a  cubic 
foot  each,  three-tenths  of  1  cent  per  bundle ;  if  in  larger  bundles,  three- 
tenths  of  1  cent  for  each  additional  quarter  of  a  cubic  foot  or  fractional 
part  thereof. 

199.  Clapboards,  .$1.50  per  thousand. 

200.  Hubs  for  wheels,   posts,   heading  bolts,    stave  bolts,   last  blocks, 
1897  {  wagon  blocks,  oar  blocks,  heading  blocks,  and  all  like  blocks  or  sticks, 

rough  hewn,  sawed  or  bored,  20  per  centum  ad  valorem  ;  fence  posts,  10 
per  centum  ad  valorem. 

201.  Laths,  25  cents  per  one  thousand  pieces. 

202.  Pickets,  palings,  and  staves  of  wood,  of  all  kinds,  10  per  centum 
ad  valorem. 

203.  Shingles,  30  cents  per  thousand. 
699.  Wood :  Logs  and  round   unmanufactured   timber,   including  pulp 

woods,  firewood,  handle  bolts,  shingle  bolts,  gun  blocks  for  gunstocks 
rough  hewn  or  sawed  or  planed  on  one  side,  hop  poles,  ship  timber  and 
ship  planking;  all  the  foregoing  not  .specially  provided  for  irj  this  Act. 

672.  Logs,  and  round  unmanufactured  timber  not  specially  enumerated 
or  provided  for  in  this  Act. 

073.  Firewood,  handle  bolts,  stave  holts,  and  shingle  bolts,  hop  poles, 
fence  posts,  *  *  *  gl^ip  timber,  and  ship  planking,  not  specially 
provided  for  in  this  Act. 

074.  Timber,  hewn  and  sawed,  and  timber  used  for  spars  and  in 
building   wharves. 

675.  Timber,  squared  or  sided. 

676.  Sawed  boards,  planks,  deals,  and  other  lumber,  rough  or  dressed, 
except  boards,  planks,  deals,  and  other  lumber  of  cedar,  lignum  vitfe, 
lancewood,  ebony,  box,  granadilla,  mahogany,  rosewood,  satinwood,  and 
all  other  cabinet  woods. 

1894  {      677.  Pine  clapboards. 

678.  Spruce  clapboards. 

679.  Hubs  for  wheels,  posts,  last  blocks,  wagon  blocks,  oar  blocks,  gun 
blocks,  heading,  and  all  like  blocks  or  sticks,  rough  hewn  or  sawed  only. 

680.  Laths. 

681.  Pickets  and  palings. 

682.  Shingles. 

683.  Staves  of  wood  of  all  kinds,  wood  unmanufactured.  (Free). 
Provided,  That  all  of  the  articles  mentioned  in  paragraphs  six  hundred 
and  seventy-two  to  six  liundred  and  eighty-three,  inclusive,  when  im- 
ported from  any  country  which  lays  an  export  duty  or  imposes  dis- 
criminating stumpage  dues  on  any  of  them,  shall  be  subject  to  the  duties 
existing  prior  to  the  passage  of  this  Act. 

216.  Timber,  hewn  and  sawed,  and  timber  used  for  spars  and  in  build- 
ing wharvefs,  10  per  centum  ad  valorem. 

217.  Timber,  squared  or  sided,  not  specially  provided  for  in  this  Act, 
one-half  of  1  cent  per  cubic  foot. 

218.  Sawed  boards,  planks,  deals,  and  other  lumber  of  hemlock,  white 
wood,  .sycamoi-e,  white  pine,  and  basswood,  .$1  per  thousand  feet  boai-d 
measure ;  sawed  lumber,  not  specially  provided  for  in  this  Act.  $2  per 
thousand  feet  board  measure;  but  when  lumber  of  any  .sort  is  planed  or 
tiiiislied,  in  addition  to  the  rates  herein  provided,  there  shall  be  levied 
and  paid  for  each  side  so  planed  or  finished  50  cents  per  thousand  feet 

1890  board  measure;  and  if  planed  on  one  side  and  tongued  and  grooved  $1 
per  thousand  feet  board  measure ;  and  if  planed  on  two  sides  and 
tongued  and  grooved,  .$1..50  per  thousand  feet  board  raea.sure ;  and  in 
estimating  board  measure  iinder  this  schedule  no  deduction  shall  be 
made  on  board  measure  on  account  of  planing,  tongueing,  and  grooving: 
Provided,  That  in  case  any  foreign  country  shall  impose  an  export  duty 
upon  pine,  spruce,  elm,  or  otlier  logs,  or  upon  stave  bolts,  shingle  wood, 
or  heading  blocks  exported  to  the  United  States  from  such  country,  then 
the  duty  upon  the  sawed  lumber  herein  provided  for,  when  imported 
from  such  country,  shall  remain  the  same  as  fixed  by  tlie  law  in  force 
.  prior  to  the  passage  of  this  Act. 


1166 


DIGKST    OF    CUSTOMS    DECISIONS. 


1890  { 


1883' 


221.  Tine  chipboMrds,  $1  por  one  fliousand. 

222.  Spruce  claphonrds,  .$1.50  per  one  tliousand. 

223.  Ilub.s  for  wlieels,  posts,  last  blocks,  wagon  blocks,  oar  blocks,  gun 
blocks,  heading'  blocks,  and  all  like  blocks  or  sticks,  rougli  hewn  or  .sawed 
only.  20  per  centum  ad  valorem. 

224.  Laths,  15  cents  per  one  thousand  [)ieces. 

225.  Pickets  and  paliuRs,  10  per  centum  ad  valorem. 

226.  White  pine  shinjiles,  20  cents  per  one  thousand ;  all  other,  30 
cents  per  one  thou.sand. 

227.  Staves  of  wood  of  all  kinds,  10  per  centum  ad  valorem. 
754.  Wood:    Logs,    and    romid    unmanufactured    timber    not    specially 

enumerated  or  provided  for  in  this  Act. 

7.55.  Firewood,  handle  bolts,  headinji  bolts,  stave  bolts,  and  shingle 
bolts,  hop  poles,  fence  posts,  *  *  *  ship  timber,  and  ship  planking, 
not  specially  provided  for  in  this  Act. 

217.  Timber,  hewn  and  sawed,  and  timber  used  for  spars  and  in  build- 
ing wharves,  20  per  centum  ad  valorem. 

218.  Timber,  squared  or  sided,  not  specially  enumerated  or  provided 
for  in  this  Act,  1  cent  per  cubic  foot. 

219.  Sawed  boards,  planks,  deals,  and  other  lumber  of  hemlock,  white- 
wood,  sycamore,  and  bas.swood,  .$1  per  one  thousand  feet,  board  measure; 
all  other  articles  of  sawed  lumber,  $2  per  one  thousand  ftet,  board  meas- 
ure. But  when  lumber  of  any  sort  is  planed  or  finished,  in  addition  to 
the  rates  herein  provided,  there  shall  be  levied  and  paid  for  each  side  so 
planed  or  finished  50  cents  per  one  thousand  feet,  board  measure. 

220.  And  if  planed  on  one  .side  and  tongued  and  grooved,  .$1  per  one 
thousand   feet,  board   measure. 

221.  And  if  planed  on  two  sides,  and  tongued  and  grooved,  .$1.50  per 
one  thousand  feet,  board  measure. 

222.  Hubs  for  wheels,  posts,  last  blocks,  wagon  blocks,  ore  [oar]- 
blocks,  gun  blocks,  heading  blocks,  and  all  like  blocks  or  sticks,  rough 
hewn  or  sawed  only,  20  per  centum  ad  valorem. 

223.  Staves  of  wood  of  all  kinds,  10  per  centum  ad  valorem, 

224.  Pickets  and  palings,  20  per  centum  ad  valorem. 

225.  Laths.  15  cents  per  one  thousjind  pieces. 

226.  Shingles,  35  cents  per  one  thousand. 

227.  Pine  clapboards,  .$2  per  one  thousand. 

228.  Spruce  clapboards,  $1.50  per  one  thousand. 
698.  Firewood. 
722.  Hop  poles. 

734.  Logs,  and  round,  unmanufactured  timber,  not  specially  enu- 
merated or  provided  for  in  this  Act,  and  ship  timber  and  ship  planking. 

781.  Shingle  bolts. 

782.  Elandle  bolts. 
817.  Woods,  poplar,  or  other  woods,  for  the  manufacture  of  paper. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Beaded  Lumber. — "  Planing "  includes  beading,  the  beading  giving  the 
boards  no  new  name,  character,  or  use  The  free-entry  clause  applies.— U.  S.  v. 
Myers  &  Co.  et  al.  (Ct.  Cust.  Appls.).  T.  D.  35179;  (G.  A.  Ab.  36765)  T.  D. 
34871  affirmed. 

Japanese  Oak  Flooring,  planed,  tongued,  and  grooved,  although  plowed  on 
the  underside  and  in  some  cases  having  narrow  grooves  or  channels,  free  of 
duty  under  paragraph  647.— Dept.  Order   (T.  D.  34408). 

Novelty  Siding. — Held,  that  in  the  tariff  revision  of  1913  the  Congre.ss  tran.s- 
ferred  all  such  lumber  from  th(»  dutiable  schedules  to  the  free  li.st,  and  the  terms 
"  clapboards  "  and  "  planed  lumber  "  in  paragraph  647  are  each  sufficiently  com- 
prehensive to  include  novelty  siding.  U.  S.  v.  Dudley  (174  U.  S.,  670)  and  G.  A. 
5827  (T.  D.  2.5715),  affirmed  in  Myers  v.  U.  S.  (147  Fed..  204;  T.  D.  27385) 
cited.— T.  D.  34.S05  (G.  A.  7546). 

Spruce  Molding. — It  was  found  that  the  wood  involved  has  not  been  ad- 
vanced except  by  sawing  and  planing.    On  the  authority  of  U.  S.  v.  Myers  (5 


FREE   LIST.  1167 

Ct.  Oust.  Appls.,  541;  T.  D.  35179)    it  was  held  entitled  to  free  entry  under 
paragraph  647,  as  claimed. — Ab.  38652. 

Weather  Strips. — The  battens  or  weather  strips  consist  of  sawed  spruce 
lumber.  They  were  held  free  of  duty  under  paragraph  647.  Ab.  37482  fol- 
lowed.—Ab.  38867. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Chopping  Blocks. — Round  pieces  of  wood  reported  by  the  appraiser  to  be 
used  for  chopping  blocks  were  held  dutiable  as  "  blocks "  under  paragraph 
206.— Ab.  24619  (T.  D.  31263). 

Lumber  Measurement. — It  appearing  to  be  the  reasonable  custom  to  esti- 
mate lumber  by  the  size  of  the  thin  end,  it  is  not  permissible,  for  dutiable  pur- 
poses, to  take  the  average  after  a  measurement  of  both  the  thick  and  the  thin 
ends ;  and  it  further  appearing,  from  a  preponderance  of  the  evidence,  that 
when  lumber  delivered  as  being  1|  inches  in  thickness,  it  is  actually  measured 
on  the  basis  of  If  inches  and  so  settled  for,  the  importation  of  Ij-inch  spruce 
lumber  was  properly  held  dutiable  as  IJ-inch  material. — U.  S.  v.  Thomson  (Ct. 
Cust.  Appls.),  T.  D.  31360;  (G.  A.  Ab.  24024)  T.  D.  30969  affirmed. 

Mill  Buttings. — The  evidence  here  is  that  not  over  30  per  cent  of  these 
importations  is  suitable  for  or  is  used  for  making  matches,  and  that  the 
remainder  is  used  for  firewood.  The  merchandise — ends  cut  from  deals  or 
planks — should  be  classified  as  firewood,  and  was  entitled  to  free  entry. — ^U.  S. 
V.  Saunders  et  al.  (Ct.  Cust.  Appls.),  T.  D.  34136;  (G.  A.  Ab.  33069)  T.  D. 
33644  affirmed. 

Oak  IfOgs. — These  white-oak  logs  were  imported  substantially  as  the  tree 
had  fallen  when  cut  down.  The  branches  had  been  cut  off,  but  the  logs  had 
rot  been  peeled  or  sided.  The  logs  were  properly  held  not  dutiable,  as  being 
the  round  unmanufactured  timber  of  paragraph  712. — U.  S.  v.  MacNaughton 
(Ct.  Cust.  Appls.),  T.  D.  34166;  (G.  A.  Ab.  32938)  T.  D.  33-594  affirmed. 

Oak  logs  about  14  inches  in  diameter  at  the  largest  end  were  held  free  of 
duty  under  paragraph  712  as  round  or  unmanufactured  timber.  G.  A.  6488 
(T.  D.  27744)  noted.— Ab.  32938;  affirmed  by  T.  D.  34166  (Ct.  Cust.  Appls.), 
supra. 

Rought-Cut  Poles,  When  Split  and  Shaved,  for  Making  Barrel  Hoops, 
entitled  to  free  entry.— U.  S.  v.  Nightingale  (Ct.  Cust.  Appls.),  T.  D.  34104; 
(G.  A.  Ab.  33762)  T.  D.  33778  affirmed. 

"  Sides  "  as  Applied  to  Lumber. — There  does  not  appear  to  be  any  definite, 
imiform,  and  general  trade  meaning  of  the  word  "  sides  "  applied  to  lumber, 
but  the  change  in  the  phra.seology  of  paragraph  201  seems  to  show  it  was 
intended  to  include  within  it  all  planed  or  sawed  lumber  without  regard  to  its 
actual  dimensions,  when  one,  two,  three,  or  four  sides  had  been  planed  or  fin- 
ished ;  and  so  the  importation  of  boards,  varying  from  1  to  1^  inches  in  thick- 
ness, was  dutiable  under  that  paragraph. — U.  S.  v.  Saunders  (Ct.  Cust.  Appls.), 
T.  D.  31660;   (G.  A.  Ab.  24274)  T.  D.  31090  reversed. 

Wood  Flour. — Held  dutiable  as  a  manufacture  of  wood.  Rossman  v.  U.  S. 
(1  Ct.  Cust.  Appls.,  280;  T.  D.  31321)  ;  Salomon  v.  U.  S.  (2  Ct.  Cust.  Appls.,  92; 
T.  D.  31635)  distinguished.— Lang  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33881; 
(G.  A.  Ab.  31921)  T.  D.  33338  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Alder-Wood  Boards  Printed  to  Imitate  Cedar. — Alder-wood  boards  one- 
eighth  inch  thick,  and  varying  from  26  to  39  inches  in  length,  and  from  4  to  10 
inches  in  width,  having  an  imprint  thereon  to  imitate  the  grain  of  cedar,  are 


11G8  DIGEST   OF   CUSTOMS   DECISTOXS. 

not  (lutiahle  as  nianufacturos  of  wood  under  i>arat;rai)li  208,  but  are  dutiable 
by  similitude  under  parajiraph  195.  Such  wood,  beiuK  planed  or  finished  on 
both  sides,  is  dutiable  at  tiie  rate  of  $3  per  tiii>usand  feet  board  measure  under 
said  paragraph  195. 

To  constitute  a  manufacture  of  wood,  it  is  necessary  that  the  wood  should 
have  lost  its  name,  character,  and  use  as  wood  and  become  a  new  article  with 
a  new  name,  character,  and  use.  Hartranft  v.  Weifrhmann  (121  U.  S.,  609)  ; 
Dejonpo  v.  Ma^one  (159  U.  S.,  562)  ;  G.  A.  5332  (T.  D.  24394),  and  G.  A.  4837 
(T.  D.  22723)  cited  and  followed.— T.  D.  24719  (G.  A.  5441). 

Roat  Knees. — There  is  no  proof  of  any  kind  as  to  the  ultimate  use  to  which 
the  said  knees  had  been  applied  or  were  to  be  applied,  and  the  fair  iuference 
from  the  record  is  that  they  were  to  be  used,  as  the  dimensions  would  indicate, 
as  boat  knees.  Such  use  would  not  brinj;  the  pieces  of  wood  in  question  within 
the  meaning  of  the  temi  "ship  timi)er"  or  "ship  planking"  as  used  in  the 
tariff  act.— Ab.  19SS4  (T.  D.  29339). 

Cedar  Piling. — With  respect  to  logs  from  10  to  14  inches  in  diameter  with 
the  bark  removed,  used  in  the  construction  of  railway  bridges  and  trestles  over 
creeks  and  rivers,  Held  that  the  mere  peeling  of  the  bark  therefrom  is  not  a 
manufacture  and  does  not  take  tlie  logs  out  of  the  class  of  round  unmanufac- 
tured timber  contemplated  in  paragraph  699.  They  are  entitled  to  entry  free 
of  duty  under  said  paragraph.  G.  A.  5627  (T.  D.  25166)  and  T.  D.  27414 
cited.— T.  D.  27744  (G.  A.  64SS). 

Timber. — Elm  logs  cut  into  lengtlis  of  4  feet  are  entitled  to  free  entry  as 
round  unniiinufactured  timber.— T.  D.  2210S   (G.  A.  4681). 

Gunstocks. — Blocks  for  gunstocks  dutiable  at  35  per  cent  as  "  gun  blocks 
planed  on  both  sides"  under  paragraph  208.— T.  D.  20425  (G.  A.  4317). 

Mountain  Hickory. — Lumber  consisting  of  iron  bark,  black  butt,  and  moun- 
tain hickory  was  claimed  to  be  free  of  duty  under  paragraph  699  relating  to 
ship  timber.  This  contention  was  sustained  as  to  the  iron  bark  and  black  butt, 
but  overruled  as  to  the  mountain  hickf)ry.— Ab.  21786  (T.  D.  29984). 

Iron-Bark  Timber  Used  for  Shipbuilding. — Sawn  iron-bark  timber  used 
for  making  the  keelsons,  keels,  frames,  cant  pieces,  and  deck  frames  in  the 
construction  of  vessels,  and  also  used  as  outside  planking  to  form  the  hulls  of 
ships.  Held  to  be  "  ship  timber  and  ship  planking,"  and  as  such  entitled  to  free 
entry  under  paragraph  699.  G.  A.  6137  (T.  D.  20669)  modified.— T.  D.  28934 
(G.  A.  6750). 

Logs  Cut  Into  Ijcngths,  classified  under  paragraph  198  as  wood  unmanu- 
factured, were  claimed  to  l)e  free  of  duty  under  paragraph  699  relating  to  "  logs 
and  round  unmanufactured  timber."  Protests  sustained.  Note  G.  A.  4681 
(T.  D.  221  OS). 

The  collector  states  that  the  logs  in  question  consist  of  ash  blocks  from  6  to 
20  inches  in  diameter  and  cut  into  lengths  of  from  2  to  2i  feet. — Ab.  15899  (T.  D. 
28278). 

Logs  for  Wharves. — In  con.struing  the  provisions  of  paragraph  699  relating 
to  "  round  unniaiuifactured  timber."  and  paragraphs  196  and  194  of  the  dutiable 
list  relating,  respectively,  to  poles  for  electric-light  wires  and  to  "  round  timber 
used  in  building  wharves,"  Held  tliat  it  is  the  intention  of  Congress  to  restrict 
the  free  importation  of  timber  to  raw  material  for  consumption  by  manufac- 
turers, and  that  free  entry  under  said  paragraph  699  should  not  be  permitted 
to  certain  round  logs  In  a  rough  condition,  used  mainly  as  piles  in  the  construc- 
tion of  wliarvcs  and  partly,  after  additional   treatment,  as  poles  for  electric 


FREE   LIST.  1169 

wires. — Perfection  Pile  Preserving  Co.  v.  U.  S.   (C.  C),  T.  D.  26776;  Ab.  4437 
(T.  D.  25972)  uffirnied. 

Fireproofed  Lumber. — Sawed  lumber  chemically  treated  and  thereby  ren- 
dered practically  fireproof,  used  as  a  substitute  for  incombustible  materials, 
but  which  retains  the  characteristics  of  ordinary  sawed  lumber,  Held  not  a 
manufacture  of  wood,  but  dutiable  as  sawed  lumber  at  ^2  per  thousand  feet 
board  measure  under  paragraph  19-5.  G.  A.  5827  (T.  D.  25715)  affirmed  by 
circuit  court  of  appeals  (T.  D.  273S5)  ;  U.  S.  v.  Dudley  (174  U.  S.,  670)  cited.— 
T.  D.  27569  (G.  A.  6423). 

Ordinary  sawed  lumber,  subjected  to  a  fireproofing  process  which  greatly 
increases  its  value,  is  not  by  reason  of  this  treatment  removeil  from  the  pro- 
vision in  paragraph  195  for  "  sawed  lumber,"  and  is  dutiable  under  that  pro- 
vision rather  than  under  paragraph  208  as  "  manufactures  of  wood."^Myers  v. 
U.  S.  (C.  C.  A.),  T.  D.  273S5  (Wallace,  circuit  judge,  dissents)  ;  T.  D.  26-517 
(C.  C.)  air.ined,  and  (G.  A.  5827)  T.  D.  2.5715  and  Ab.  3443  (T.  D.  2.5735), 
reversed. 
Planed  Lumber. 

Planing  on  Four  Sides. — -Paragraph  195  provides  that  lumber  "  planed  or 
finished  "  shall  pay  an  additional  duty  of  50  cents  per  thousand  feet  "  for  each 
side  so  planed  or  finished,"  .$1  per  thousand  feet  "  if  planed  on  one  side  and 
tongued  and  grooved,"  and  $1.50  per  thousand  feet  "  if  planed  on  two  sides  and 
tongued  and  grooved."  Held  that  the  two  latter  provisions  do  not  apply  to 
lumber  planed  on  three  sides  and  planed  and  grooved  on  the  fourth  side,  and 
that  such  lumber  is  subject  to  an  additional  duty  of  50  cents  for  each  of  its 
four  sides  on  account  of  planing. 

"  Lumber." — The  provision  in  paragraph  195  for  sawed  "  lumber  "  planed, 
finished,  grooved,  etc.,  includes  pieces  of  wood  2J  by  4  inches  and  2^  by  3i 
inches  wliich  have  been  planed  on  three  sides  and  planed  and  grooved  on  the 
fourth  side.— T.  D.  30084  (G.  A.  6938). 

Pine  Lumber,  Planed  on  Edge. — Pine  lumber,  planed  on  one  side  and  one 
edge,  is  dutiable  at  the  rate  of  $2.50  per  thousand  feet  board  measure  under 
the  provisions  of  paragraph  195.  No  additional  duty  is  imposed  by  the  terms 
of  said  paragraph  on  account  of  one  or  both  edges  of  a  piece  of  lumber  being 
planed.— T.  D.  24996  (G.  A.  5581). 

"  Board  Measure." — The  standard  unit  for  the  measurement  of  lumber  is 
1  foot  board  measure ;  the  dimension  thereof  is  12  by  12  inches  surface  meas- 
urement and  1  inch  in  thickness.  In  ascertaining  the  quantity  of  lumber  this 
unit  is  to  be  applied,  addition  or  subtraction  being  made  proportionately  as  the 
lumber  is  over  or  under  1  inch  in  thickness,  the  results  of  such  application 
illustrated  as  follows:  A  piece  of  board  100  feet  long,  12  inches  in  width,  1  inch 
in  thickness,  contains  100  feet  of  lumber.  A  piece  of  board  100  feet  long,  12 
inches  in  width,  I3  inches  in  thickness,  contains  150  feet  of  lumber.  A  piece  of 
board  100  feet  long,  12  inches  in  width,  one-half  of  an  inch  in  thickness,  con- 
tains 50  feet  of  lumber.  G.  A.  6243  (T.  D.  26937)  overruled.— T.  D.  27444 
(G.  A.  6389). 

Sawed  Lumber. — Pieces  of  pine  wood  sawed  to  the  sizes  of  6  by  8,  6  by  10, 
and  6  by  12  inches  in  cross  sections,  26  to  28  feet  in  length,  are  dutiable  as 
.sawed  lumber.  In  re  Kathbun  (88  Fed.  Kep.,  258),  reversing  G.  A.  4090  (T.  D. 
19091),  followed.— T.   D.  27161    (G.  A.  6302). 

Lumber. — Luuii)er  known  as  "iron  bark,"  "  spotted  gum,"  and  "  black  butt," 
used  in  house  carpentry  and  shipbuilding  and  not  adapted  to  the  uses  of  cabi- 
60690°— 18— VOL  1 74 


1170  DIGEST   OF   CUSTOMS   DECISIONS. 

net    wtMtd,    found    to   bo   "  sawod    IuimIkt,    not   spoclally   provided   for." — T.   D. 
26GG9    (G.  A.  Gl.'JT). 

Match  Hlocks  dutiiil)le  at  1!0  ikt  ct'iit  ad  valorem  un<l»T  paragraph  200. — 
T.  D.  20100   (G.  A.  4276). 

Mill  Huttings  or  Deal  Ends. — Pieces  of  woo<l  from  G  inches  to  3  feet  in 
len;;th  and  about  ."{  iiiclios  in  thicliness,  hein^  the  damaj;ed  or  imperfect  ends  of 
deals,  Ivuown  as  "  mill  buttinj^s "  or  "  deal  ends  "  and  used  in  the  making  of 
pulp  for  the  manufacture  of  paper,  Held  to  be  entitled  to  free  entry  under  the 
provisions  of  para;xra|ili  iVM  as  pulp  wood.  G.  A.  5027  (T.  I).  2r)lGG)  ;  U.  S.  v. 
Pierce  (140  Fed.  Kep-  '>G2  ;  T.  D.  2GS20;  147  Fed.  Kep..  199;  T.  D.  27414)  cited 
and  followed;  13G  Fed.  Kep.,  743;  127  U.  S.  Kepts..  G07,  and  142  U.  S.  Repts., 
G15,  cited.— T.  D.  28070  (G.  A.  0573). 

Pickets. — Pieces  of  undressed  pine  1  inch  s(piare  and  varying  in  length  from 
2  to  4  feet,  which  are  used  in  tlielr  imported  condition  as  i)ickets,  and  are  so 
known  in  the  trade,  held  to  be  dutiable  under  the  provision  for  "pickets"  in 
paragraph  202  and  not  as  "  sawed  lumber,  not  specially  provided  for,"  under 
paragrapli  195.— T.  D.  258G1   (G.  A.  5S71). 

Sawed  strips  or  sticks  of  white  pine  4  feet  in  length  and  1  incli  square, 
although  imported  to  be  turned  into  rollers,  are  bought,  sold,  and  listed  as 
pickets  and  dutiable  as  such  at  10  per  cent  ad  valorem  under  paragraph  202. — 
T.  D.  20243   (G.  A.  4299). 

Kossed  I'ulp  Wood,  consisting  of  pulp  wood  from  which  the  bark  and 
excrescences  have  been  mechanically  removed  l)y  what  is  known  as  the  rossing 
process,  is  not  dutiable  under  the  provisions  in  paragraph  200,  for  "blocks  or 
sticks,  rough  hewn,  sawed,"  etc.,  but  is  free  of  duty  under  paragraph  699, 
relating  to  "  logs  and  round  unmanufactured  timber,  including  pulp  woods." 
Following  U.  S.  v.  Pierce  (C.  C.  A.),  T.  D.  27414,  which  affirmed  (C.  C.)  140 
Fed.  Rep.,  962  (T.  D.  26820),  and  In  re  Pierce,  G.  A.  5627  (T.  D.  25166).— 
T.  D.  27539   (G.  A.  6409). 

The  expression  "  pulit  woods"  in  jiaragraph  tJOO  had  at  the  time  of  the 
passage  of  the  act  no  commercial  signiiication  diflering  from  its  ordinary  mean- 
ing. It  is  a  comprehensive,  descrii>tive  term  intendi>d  to  cover  pulp  woo<l  in 
all  forms.     Rossed  pulp  wood  is  therefore  included  therein. 

The  rossing  proce.ss  whereby  the  bark,  skin,  rough  places,  and  impurities  in 
pulp  wood  are  removed  is  not  such  a  process  as  would  exclude  rossed  pulp  wood 
from  paragraph  699.  relating  to  "  round  unmanufactured  timber,  including  pulp 
woods."     Rossed  pulj)  W(M)d  is  not  manufactured  timber  in  any  true  sense. 

In  paragi-aph  ()99.  providing  for  "wood:  logs  and  round  unmanufactured 
timber,  including  pulp  woods,  firewood,"  etc.,  "including"  is  used  in  the  stMise 
of  "  al.so,"  and  does  not  recpiire  that  the  commodities  to  which  it  refers  slu)uld 
be  in  the  form  of  "round  unmanufactured  timber." — U.  S.  r.  Pierce  (C.  C.  A.), 
T.  D.  27414;  T.  D.  26820  (C.  C.)  and  (G.  A.  .5627)  T.  D.  2.5166  affirmed. 

Sandalwood  in  the  Log. — Held,  that  imported  merchandise  consisting  of 
sandalwood  in  pieces  of  varying  sizes,  several  feet  long  and  .several  inches 
thick,  to  which  nothing  has  l)een  done  beyond  the  removal  of  the  bark  and 
sawing  the  wood  into  lengths  convenient  f<»r  transportation,  is  not  dutiable 
under  paragrajih  198  as  "  wo(k1,  unmanufactured,  not  .specially  provided  for," 
but  is  free  of  duty  under  the  provision  in  paragraph  699  of  said  act  for  "  logs 
of  wood."— Lueders  v.  U.  S.  (C.  C),  T.  D.  25366;  G.  A.  decision  (unpublished) 
reversed. 

Sawdust  Used  in  Dyeing  and  Tanning. — Sawdust  produced  from  a  very 
hard  woikI  and  eonunoidy  u.si'd  lor  dyeing  and  tanning  purposes  is  free  of  duty 


FREE  LIST.  1171 

under  paragraph  482  as  an  article  in  a  crude  state  used  in  dyeing  or  tanning, 
not  specially  provided  for  in  said  act,  and  is  not  dutiable  under  paragraph  463 
as  waste  not  si)ecially  provided  for.— T.  D.  27866  (G.  A.  6526). 

Spruce  Piling. — Spruce  round  unmanufactured  timber,  being  generally  un- 
suitable for  use  in  wharf  building  or  as  spars,  aud  being  chiefly  used  for  other 
than  such  purposes,  is  entitled  to  free  entry  under  paragraph  699. 

To  make  such  timber  dutiable  a.s  "  round  timber  used  for  spars  or  in  building 
wharves,"  it  must  be  shown  that  its  chief  use  is  for  spars  or  building  wharves. 
Magone  v.  Weiderer  (159  U.  S.,  555)  ;  Meyer  v.  Cadwalader  (89  Fed.  Rep.,  963)  ; 
Magone  v.  Heller  (150  U.  S.,  70)  cited.— T.  D.  22122  (G.  A.  4685). 

Staves,  beveled  and  chamfered,  dutiable  at  10  per  cent  under  paragraph 
202.— T.  D.  21460  (G.  A.  4512). 

Teak  AVood. — Teak  timber  used  for  ship  construction,  and  commercially 
known  as  ship  timber  and  ship  planking,  is  entitled  to  free  entry,  although  such 
wood  may  be  suitable  as  cabinet  wood.— T.  D.  22058  (G.  A.  4666). 

Wood  for  Violin  Tops  and  Backs,  curry  maple  pieces,  dutiable  at  15  per 
cent  under  paragraph  198,  and  white-pine  blocks  at  20  per  cent  under  paragraph 
200.— T.  D.  21028  (G.  A.  4416). 

White  Pine  Lumber. — Pieces  of  white  pine  lumber  measuring  6  by  12  inches 
and  from  20  to  30  feet  in  length,  dutiable  at  $2  per  1,000  feet  board  measure 
under  paragraph  195.  Following  88  Fed.  Hep.,  257,  and  reversing  T.  D.  19091 
(G.  A.  4090).— Dept.  Order   (T.  D.  20363). 

Wood  Flour. 

Wood  flour,  produced  by  grinding  pieces  of  wood  by  machinery,  having  about 
the  consistency  of  meal  when  dry.  Held  to  be  dutiable  at  the  rate  of  35  per  cent 
ad  valorem  under  the  provisions  of  paragraph  208  as  a  manufacture  of  wood. 
Nairn  Linoleum  Co.  v.  U.  S.  (T.  D.  27969),  which  affirmed  G.  A.  6325  (T.  D. 
27242),  followed.— T.  D.  28130  (G.  A.  6583). 

"  Manufacture." — So-called  wood  flour,  made  by  grinding  wood,  is  not  duti- 
able as  "  wood  pulp  "  under  paragraph  393  nor  as  "  waste  "  under  paragraph 
463,  but  as  a  manufacture  of  wood  under  paragraph  208. 

Ejusdem  Generis. — Paragraph  208,  relating  to  "  house  or  cabinet  furniture 
of  wood,  wholly  or  partly  finished,  and  manufactures  of  wood,"  was  intended 
to  cover  all  finished  manufactured  wooden  articles,  however  different  they  may 
be  in  nature  or  appearance  from  the  "  house  or  cabinet  furniture  "  there  enu- 
merated. Therefore  wood  flour,  a  completed  product  prepared  for  use,  is  not 
to  be  excluded  from  the  provision  for  "  manufactures  of  wood  "  on  the  principle 
of  ejusdem  generis.— Nairn  Linoleum  Co.  v.  U.  S.  (C.  C),  T.  D.  27969;  (G,  A. 
6325)  T.  D.  27242  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Lignum-Vitte  Bowling-Ball  Blocks. — The  appraiser  reports,  and  we  so  find 
from  an  examination  of  a  sample,  that  the  goods  are  blocks  of  lignum-vitse 
suitable  for  the  manufacture  of  bowling  balls.  The  blocks  are  about  18  inches 
in  length  by  9  inches  in  diameter  and  are  sawed  crosswise  and  sawed  or  roughly 
hewn  lengthwise. 

We  see  no  difficulty  in  placing  bowling-ball  blocks  as  "  like  blocks "  in  a 
category  which  includes  wagon  blocks,  last  blocks,  and  gun  blocks. 

The  claim  for  free  admission  under  paragraph  679  is  sustained. — T.  D.  16564 
(G.  A.  3260). 

Brush  Blocks  are  free  as  blocks  and  not  under  paragraph  084  (1894)  as 
wood  not  further  manufactured  than  cut  into  blocks,  nor  are  they  dutiable  as 
manufactures  of  wood.— T.  D.  17826  (G.  A.  3760). 


1172  DIGEST   OF   CUSTOMS   DECISIONS. 

iiun  IWofks  Planed  (sTmilar  to  tlio.se  described  in  Q.  A.  1015)  are  not  gun 
blork.s  rouKli  liewn  or  sawed  only.— T.  D.  1G820  (G.  A.  3339). 

Dressed  IJoards,  Toiif»iied  and  Grooved. — I'.oards  dressed  on  one  side,  with 
the  ed;,'es  planed  or  jointed  and  ton^ned  and  grooved,  are  dntiai)le  as  manufac- 
tures of  wood  and  not  as  nonenuinerated  articles  nor  free  as  dressed  lumber. — 
T.  D.  16302   (G.  A.  3131). 

Cedar  Clapboards  are  dutiable  as  mainifactures  of  wood  ami  not  free  under 
parairrai.b  CTO,  fJTT.  or  078.— T.  1).  17185  (G.  A.  3502). 

Dressed  lainiber. — Lumber  planed  on  one  side,  and  ton^rued  and  {grooved, 
for  use  as  lloorin.:,'  anil  slu'athinir,  is  entitled  to  free  entry  under  paragrapb  G7G 
as  dressed  lumber.  It  is  not  dutiable  under  paragrapb  181  as  manufactures  of 
wood.  U.  S.  V.  Dudley  (174  U.  S.,  670;  19  Sup.  Ct.  Hep.,  801),  amrraing  79  Fed. 
Rep.,  75  (24  C.  C.  A.,  449),  and  74  Fed.  Rep.,  548,  but  reversing  G.  A.  3276.— 
T.  I).  23107  (G.  A.  49.57). 

Rock  I'lm  and  mai)le  strips  witli  botb  sides,  but  not  the  edges,  planed  are  free 
as  dressed  lumber  and  not  dutiable  as  a  manufacture  of  wood. — T.  D.  16438 
(G.  A.  .3227). 

Sawed  Luinber. — Sawed  boards  and  planks  planed  on  one  side  and  grooved 
or  tongued  and  grooved  are  not  dutiable  as  manufactures  of  wood,  but  are 
cla.ssifiable  under  a  provision  for  "  sawed  lumber."  Tbc  tongiiing  and  grooving 
of  the  hunber  did  not  make  it  anything  else  but  lumber  or  convert  it  into  a  new 
and  distinct  manufacture.  T.  D.  16580  (G.  A.  327G)  reversed;  74  Fed.  Rep., 
548,  and  79  id.,  75,  allirmed. 

Sawed  lumber  is  none  the  less  sawed  lumber,  tlnrngb  in  its  different  forms 
and  uses  it  goes  under  the  names  of  beams,  rafters,  joists,  clapboards,  fence 
boards,  barn  boards,  and  the  like.  In  other  words,  a  new  manufacture  is 
usually  accompanied  by  a  change  of  name,  but  a  change  of  name  does  not  always 
indicate  a  new  numufacture. — U.  S.  v.  Dudley,  174  U.  S.,  670,  672. 

Sliort-Length  Lumber  Not  liox  Shooks. — Short-length  ash  lumber  ]ilaned 
on  two  sides  an>  not  box  shooks,  are  free  as  dressed  lumber,  and  not  dutiable 
as  manufactures  of  lumber.— T.  D.  17153  ((L  A.  3470). 

Wood  Flour. — Wood  ground  into  powder  by  a  dry  process  and  known  in 
trade  both  as  wood  Hour  and  wood  pulp  is  dutiable  as  a  manufacture  of  wood 
and  not  as  wood  pidp.  Adinning  T.  D.  17392  (G.  A.  3.583)  and  T.  D.  19099 
(G.  A.  4098).— GoMman  v.  U.  S.  (C.  C),  87  Fed.  Rep.,  193. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Ash  Not  a  Cabinet  Wood. — Duty  was  assessed  at  !i!2  per  1,000  feet  under 
paragrajth  218.     Appellants  claim  that  the  lumber  is  cabinet  wood. 

The  cabinet  woods  mentioned  by  n;ime  in  i)aragraph  220  are  cedar,  ligruun- 
vitse,  lancewood,  ebony,  box,  granadilla,  mahogany,  ro.sewood,  and  satin  wood. 
Ash  is  not  similar  in  texture  or  point  of  value  to  any  of  these  woods,  and  while 
sometimes,  like  white  pine,  poplar,  and  cypress,  used  in  the  manufacture  of 
furniture,  it  is  not  known  to  the  trade  as  a  cabinet  wood. — T.  D.  10748  (G.  A. 
301 ) . 

IJirch  Not  a  Cabinet  Wood.- — Boards  of  birch  wood  are  dutiable  at  ^'2  per 
1,U0U  feet  and  not  as  cabinet  wood.— T.  D.  14834  (G.  A.  2517). 

Boat  Knees  are  dutiable  as  blocks  and  not  free  as  ship  timber. — T.  D.  15308 
(G.  A.  2742). 

Cedar  Fence  Posts. — Cedar  posts  5  Inches  in  diameter  and  imperfect  held  to 
be  fence  posts.— T.  D.  12010  (G.  A.  923). 


FREE  LIST.  1173 

Cedar  Shingles — Measurement  of. — Four  inches  in  width  held  to  be  the 
correct  unit  of  measurement  of  24-inch  cedar  sliingles. — T.  D.  11544  (G.  A.  719). 

Cedar  Wharf  Timber. — Cedar  sawed  into  timber  for  building  wharves  is 
dutiable  as  timber.— T.  D.  11861  (G.  A.  852). 

Planed  Elm. — Pieces  of  elm  lumber  dressed  on  one  side  held  dutiable  at  $2 
per  1,000  feet  and  not  as  roughhewn  blocks  or  sticks  nor  as  manufactures  of 
wood.— T.  D.  14610  (G.  A.  2368). 

Hub  Blocks. — Blocks  of  wood  for  hubs  for  wheels  are  dutiable  as  hubs  and 
not  as  manufactures  of  wood.— T.  D.  14299  (G.  A.  2228). 

Kiaki  Wood  for  Boat  Building. — Kiaki,  a  Japanese  wood,  slabbed  and 
sawed  into  pieces  from  4  to  10  inches  thick,  the  pieces  varying  from  7  to  12 
feet  in  length,  to  be  used  in  building  boats,  is  not  free  as  ship  timber. — T.  D. 
11605   (G.  A.  780). 

Logs  Imported  from  Canada. — The  export  duty  on  logs  from  Canada  was 
removed  on  October  13,  1890.  The  lumber  in  question  was  imported  September 
27  and  deposited  in  bond.  It  was  withdrawn  October  16.  Held,  that  under 
the  provisions  of  section  54  of  this  act  merchandise  deposited  in  bond  may  be 
withdrawn  within  three  years  from  the  date  of  the  original  importation  upon 
the  payment  of  the  duties  and  charges  to  which  it  may  be  subject  at  the  time 
of  its  withdrawal.  It  should  have  been  assessed  at  $1  per  1,000. — In  re 
Mathews,  45  Fed.  Rep.,  850. 

Red  Pine  Lumber. — There  are  many  varieties  of  pine  lumber,  such  as 
Norway  pine,  spriice  pine,  yellow  pine,  red  pine,  and  white  pine.  We  are  not 
called  upon  to  consider  why  Congress  singled  out  only  one  kind  for  a  lower 
rate  of  duty.  This  case  will  be  determined  by  deciding  whether  red  pine  is 
white  pine  or  not. 

We  find  that  the  lumber  in  question  is  lumber  of  red  pine  and  that  it  is  not 
lumber  of  white  pine.  Reference  is  made  to  G.  A.  724. — T.  D.  14824  (G.  A. 
2507). 

Sawed  Lumber,  and  Timber,  Hewn  and  Sawed. — Duty  was  assessed  under 
paragraph  218,  for  sawed  lumber  not  specially  providetl  for  in  the  act.  Appel- 
lants claim  tlnit  the  rate  should  be  10  per  cent,  under  paragraph  216,  for 
"  timber,  hewn  and  sawed,  and  timber  used  for  spars  or  in  building  wharves." 

The  stuff  measuring  from  8  to  10  inches  square  and  20  to  30  feet  long  is 
commonly  and  commercially  known  as  timber  T.  D.  10476  (G.  A.  126).  The 
claim  of  the  importers  is  therefore  sustained  as  to  that  portion  of  the  importa- 
tion.—T.  D.  10742  (G.  A.  295). 

AVHiitewood  Lumber  and  Spar  Timber. — Unplaned  whitewood  lumber  held 
dutiable  at  $1  per  thousand.— T.  D.  11690   (G.  A.  795). 

Norway  Pine. — Paragraph  218  provides  a  duty  of  $1  per  thousand  feet  on 
lumber  of  hemlock,  whitewood,  sycamore,  white  pine,  and  basswood.  As  Nor- 
way pine  is  not  enumerated  in  this  provision,  it  is  dutiable  at  $2  a  thousand  as 
sawed  lumber  not  specially  provided  for. — T.  D.  11549  (G.  A.  724). 

Staves — Meaning  of  "  Gross  Thousand." — Staves  invoiced  and  valued  by 
the  gross  thousand.  The  collector  estimated  the  staves  at  ten  hundred  the  gross 
thousand.  Held,  that  the  term  "  gross  thousand "  means  twelve  hundred 
staves.— T.  D.  15378  (G.  A.  2772). 

Pine  Strips. — Strips  of  sawed  white  pine  dutiable  as  sawed  lumber  and  not 
as  wood  unmanufactured.— T.  D.  14406  (G.  A.  2290). 

Sawed  Timber. — Sawed  pieces  from  2  to  20  feet  in  length  and  6  by  10  to  12 
by  12  in  diameter  are  dutiable  as  sawed  timber  and  not  as  lumber. — T.  D. 
10476   (G.  A.  126). 


1174  DIGEST  OF   CUSTOMS  DECISIONS. 

Spruce  Timber. — Sawwl  spruce  15  feet  or  more  in  lonRth  and  6  by  G  inches 
in  diameter  held  dutiable  as  timber.— T.  D.  13172  (G.  A.  1593). 

DECISIONS   UNDER   STATUTES   PltlOli   TO  THE   ACT   OF   1883. 

Shingles,  Sawed,  Hived,  or  Shaved. — AlthoiiKli  tliis  act  doos  not  enumerate 
shinjrli's  sawiMl,  rive<l,  or  siiaved,  this  se<-ti()n  provides  that  a  duty  of  30  per 
cent  sliall  l)e  collected  on  manufactures  </  wood  or  of  which  wood  is  the  chief 
component  part,  not  otherwise  provided  for,  and  the  act  of  July  14,  18G2  (12 
Stat.,  557),  provides  for  5  per  cent  additional.  Held,  that  shinj^les  were  within 
these  provisions  and  were  exemi)ted  by  the  reciprocity  treaty  with  Canada, 
whence  the  importations  were  made. — Stockwell  v.  U.  S.  (3  Cliff.,  284;  12  Int. 
Rev.  Rec,  88),  23  Fed.  Cas.,  116. 

Staves  for  pipes,  hogslieads,  and  other  casks  the  growth  and  produce  of 
Canada,  imported  in  Novemlx'r,  18G3,  were  not  free  xinder  the  reciprocity  treaty 
of  1854  between  the  United  States  and  Great  Britain,  by  which  "  timber  and 
lumber  of  all  kinds,  round,  hewed,  and  sawed,  manufacture*!  in  whole  or  in 
part,"  were  to  be  admitted  free.  'They  were  dutiable  at  10  per  cent. — U.  S.  v. 
Hathaway,  4  Wall.,  404. 

White-Ash  Timber,  split,  chiefly  designed  to  be  used  in  the  manufacture  of 
long  sliovel  handles,  the  growth  and  product  of  Canada,  was  not  free  uiuler  the 
reciprocity  treaty  of  1854,  but  was  chargeable  with  a  duty  of  20  per  cent  under 
the  act  of  March  2,  1861,  as  a  nonenumerated  article. — U.  S.  v.  Quimby,  4 
Wall.,  408. 

6-18.  Woods:  Cedar,  including  Spanish  cetlar,  lignum-vitse,  lancewood, 
ebony,  box,  granadilla,  mahogany,  rosewood,  satinwood,  and  all  forms  of 
cabinet  woods,  in  the  log,  rough,  or  hewn  only,  and  re<l  cedar  (.Tanip- 
erus  virginiana)  timber,  hewn  sided,  squared,  or  round;  sticks  of 
1913  partridge,  hair  wood,  pimento,  orange,  myrtle,  bamboo,  rattan,  reetls 
unnianufacture<l,  India  malacca  joints,  and  other  woods  not  specially 
provided  for  in  this  section,  in  the  rough,  or  not  further  advanced  than 
cut  into  lengths  suitable  for  sticks  for  umbrellas,  parasols,  sunsliades, 
whips,  lishing  rods,  or  walking  canes 

713.  Woods:  Ce<lar,  lignum-vita?,  lancewood,  ebony,  box,  granadilla, 
mahogany,  rosewood,  satinwood,  and  all  forms  of  cabinet  woods,  in  the 
log,  rough,  or  hewn  only,  and  red  cedar  (.luniperus  virginiana)  timber, 
liewn,  sided,  sciuan'd.  or  round;  sticks  of  jiartridge,  hair  wood,  pimento, 
orange,  niyrtU>,  haml)oo.  rattan,  reeds  mnnanufactured,  india  malacca 
joints,  and  other  woods  not  si^ecially  provided  for  in  tliis  section,  in  the 
rough,  or  not  further  advanced  than  cut  into  lengths  suitable  for  sticks 
for  umbrellas,  para.sols,  sunshades,  whips,  fishing  rods,  or  walking  canes. 

700.  Woods :  Ce<lar,  lignura-vitje,  lancewoml,  ebony,  box,  granadilla, 
mahogany,  rosewood,  satinwood,  and  all  forms  of  cabinet  woods,  in  the 
log.  rongli,  or  hewn  only;  *  *  *  bamluio,  rattan,  reeds  uinnanufac- 
turcd,  india  malacca  joints,  and  sticks  of  partridge,  hair  wood,  jiimento, 
oran.ge,  myrtle,  and  other  woods  not  specially  provided  for  in  this  .\ct, 
in  the  rougli.  or  not  further  advanced  than  cut  into  lengths  suitable  for 
sticks  for  umbrellas,  parasols,  sunshades,  whips,  fishing  rods,  or  walking 
canes. 

684.  W(x»ds,  namely,  cedar,  lignum-vita?,  lancewood,  ebony,  box,  grana- 
dilla, mahogany,  rosewood,  satinwood,  and  all  forms  of  cabinet  woods, 
in  tlie  log,  rough  or  hewn;  bamboo  and  rattan  umnanufactured ;  *  *  * 
bamboo,  reeds,  and  sticks  of  partridge,  hair  wood,  jjimento,  orange, 
myrtle,  and  otlier  woods,  not  otherwi.se  specially  provided  for  in  this  Act, 
in  the  rough,  or  not  further  manufactured  than  cut  into  lengths  suitable 
for  sticks  for  umbrellas,  i)ara.sols,  sunshades,  whips,  or  walking  canes; 
and  india  malacca  joints,  not  further  manufactured  than  cut  into  suitable 
lengths  for  the  manufactures  into  which  they  are  intended  to  be  con- 
verted. 


1909 


1897 


1894 


FREE  LIST.  1175 

756.  Woods,  namely,  cedar,  lignum-vitse,  lancewood,  ebony,  box,  grana- 
dilla,  mahogany,  rosewood,  satinwood,  and  all  forms  of  cabinet  woods,  in 
the  log,  rough  or  hewn ;  bamboo  and  rattan  unmanufactured ;  *  *  * 
bamboo,  reeds,  and  sticks  of  partridge,  hair  wood,  pimento,  orange, 
1RQ0  niyrtle,  and  other  woods  not  otherwise  specially  provided  for  in  this  Act, 
in  the  rough,  or  not  further  manufactured  than  cut  into  lengths  suitable 
for  sticks  for  umbrellas,  parasols,  sunshades,  whips,  or  walking  canes; 
and  India  malacca  joints,  not  further  manufactured  than  cut  into  suitable 
lengths  for  the  manufactures  into  which  they  are  intended  to  be  con- 
verted. 

646.  Bamboo  reeds,  no  further  manufactured  than  cut  into  suitable 
lengths  for  walking  sticks  or  canes,  or  for  sticks  for  umbrellas,  parasols, 
or  sunshades. 

647.  Bamboo,  unmanufactured. 
72.5.  India   malacca   joints,   not   further  manufactured   than   cut   into 

suitable  lengths  for  the  manufactures  into  which  they  are  intended  to  be 
converted. 
1883  {      770.  Rattans  and  reeds,  unmanufactured. 

812.  Umbrella  sticks,  crude,  to  wit,  all  partridge,  hair  wood,  pimento, 
orange,  myrtle,  and  all  other  sticks  and  canes  in  the  rough,  or  no  further 
manufactured  than  cut  into  lengths  suitable  for  umbrella,  parasol,  or 
sunshade  sticks  or  walking  canes. 

818.  Woods,  namely,  cedar,  lignum-vltae,  lancewood.  ebony,  box,  grana- 
dilla.  mahogany,  rosewood,  satinwood,  and  all  cabinet  woods,  unmanu- 
factured. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Split  Bamboo  not  in  the  form  of  sticks  suitable  for  use  in  the  manufacture 
of  articles  specified  in  paragraph  648  dutiable  as  manufactures  of  wood  under 
paragraph  176.— Dept.  Order   (T.  D.  34751). 

Split  Rattan  Cut  into  Lengths. — These  pieces  of  rattan  are  not  further 
advanced  than  cut  into  lengths  suitable  for  umbrella  sticks,  etc.  They  can  not 
be  said  to  be  by  their  condition  definitely  appropriated  to  any  specified  use. 
They  were  entitled  to  free  entry  under  paragraph  648. — U.  S.  v.  Larzelere  & 
Co.  (Ct.  Cust.  Appls.),  T.  D.  35502;  (G.  A.  7646)  T.  D.  34932  affirmed. 

Held,  that  'splitting  the  rattan  and  cutting  it  into  lengths  do  not  make  of  It 
anything  but  rattan,  nor  does  putting  it  up  in  bundles  or  bales  change  its  char- 
acter. It  is  theiefore  free  of  duty  under  pai-agrahp  648  simply  as  "rattan." 
Following  Brauss  &  Co.  v.  U.  S.  (120  Fed.,  1017).— T.  D.  34932  (G.  A.  7646)  ; 
affirmed  by  T.  D.  35502  (Ct.  Cust.  Appls.),  supra. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bamboo  Split  and  Cut  into  Lengths. — The  splitting  and  cutting  into 
lengths  of  this  bamboo  does  not,  in  fact,  make  of  it  anything,  and  putting  it 
up  into  bundles  did  not  change  its  character.  It  has  not  been  manufactured. 
The  decisions  and  the  legislative  history  of  the  relevant  provision  show  the 
merchandise  was  entitled  to  free  entry  under  paragraph  713. — U.  S.  v.  Steeb  & 
Co.  (Ct.  Cust.  Appls.),  T.  D.  35503;  (G.  A.  Ab.  37055)  T.  D.  35000  affirmed. 

Boxwood  Sticks  in  the  Rough. — The  facts  are  the  same.  It  was  heard 
concurrently  with  and  is  ruled  by  U.  S.  v.  Benneche  (6  Ct.  Cust.  Appls.,  — ; 
T.  D.  35339).— U.  S.  v.  Otto  Gerdau  Co.  (Ct.  Cust.  Appls.),  T.  D.  35340;  (G.  A. 
Ab.  36725)  T.  D.  34865  affirmed. 

Boxwood  Sticks  for  Umbrella  Handles. — These  sticks  are  in  the  rough  and 
not  further  advanced  than  cut  into  lengths  suitable  for  use  in  making  um- 
brellas, parasols,  etc.  They  remain  boxwood  sticks  in  the  rough,  and  their 
principal  use,  as  was  shown,  is  for  umbrella  or  parasol  handles,  and  it  further 
appears  that  umbrella  handles  are  parts  of  umbrella  sticks.     Paragraph  713 


1176  DIGEST   OF   CUSTOMS  DECISIONS. 

applied,  and  the  sticks  were  entitled  to  free  entry. — U.  S.  v.  Benneche  (Ct. 
Cust.  Appls.),  T.  D.  35339;   (G.  A.  Ab.  3G342)  T.  D.  34742  unirnied. 

Boxwood  sticks  in  the  roiiyh,  dutiable  at  the  rate  of  20  per  cent  ad  valorem 
as  wood  unmanufactured  under  paraj;rapli  2U3. — Dept.  Order  (T.  D.  33G34). 

Rattan  Reeds. — The  slab  rattan  and  the  broom  or  split  rattan  of  the  im- 
portation are  used  only  in  the  manufacture  of  brooms  and  never  in  the  manu- 
facture of  chairs.  They  did  not  fall  within  paragraph  212,  but  were  entitled 
to  free  entry  as  rattan  unmanufactured. — Rattan  &  Cane  Co.  v.  U.  S.  et  al.  (Ct. 
Cust.  Appls.),  T.  I).  35247)  ;   (C.  A.  Ab.  :{C.027)  T.  D.  34600  aflirmed. 

Reeds  Unmanufactured  and  in  tlie  Rough. — Heeds  imported  in  the  rough, 
in  the  crudest  form  in  which  such  roods  are  imported,  are  unmanufactured 
and  fall  within  the  terms  of  paragraph  713,  for  "  reeds  unmanufactured  or  not 
further  advanced  than  cut  into  lengths  suitable  for  .sticks  for  umbrellas,  para- 
sols, sunshades,  etc.,  although  not  suitable  for  sticks,  etc.  The  fact  that  a 
further  provision  or  exception  extended  the  paragraph  to  reeils  partly  manu- 
factured, to  wit,  when  advanced  but  not  further  than  cut  into  lengths  suitable 
for  sticks,  etc.,  does  not  exclude  the  importation  in  question  therefrom.  The 
further  provision  was  not  designed  as  restrictive,  but  the  words  employed  are 
words  of  extension.— U.  S.  i'.  Winter  &  Smillie  (Ct.  Cust.  Appls.),  T.  D.  33939; 
(G.  A.  Ab.  32085)  T.  D.  33362  aflirmed. 

DECISIONS  UNDER  THE  ACT  OF  1S97. 

Split  Bamboo,  cut  into  lengths  of  12  inches,  for  use  in  making  brooms,  is 
entitled  to  free  entry  under  paragraph  700. 

Splitting  bamboo  does  not  constitute  a  manufacture  of  bamboo,  as  it  docs 
not  change  its  name,  character,  or  use.  Brauss  v.  U.  S.  (unpublished)  cited 
and  followed.— T.  D.  24332  (G.  A.  5315). 

Bamboo  Sticks  Stained  or  Dyed  are  entitled  to  free  entry  under  paragraph 
700  as  bamboo,  unmanufactured. 

To  take  bamboo  out  of  the  provisions  of  paragraph  700  it  is  necessary  that 
it  should  be  made  into  an  article  having  a  now  name,  character,  and  u.se,  and 
its  character  as  bamboo  destroyed.  Hartranft  v.  Weigmann  (121  U.  S.,  609), 
G.  A.  3398  (T.  D.  16970),  G.  A.  3492  (T.  D.  17175),  and  G.  A.  5315  (T.  D. 
24332)  cited  and  followed.— T.  D.  24394  (G.  A.  5332). 

Walnut  Flitches. — Certain  cabinet  wood,  consisting  of  deals  or  flitches  of 
Italian  walnut  sawed  on  two  or  more  sides,  is  not  free  of  duty  under  [)aragraph 
700.  covering  "  all  forms  of  cabinet  wood,  in  the  log,  rough  or  hewn  oidy,"  but 
is  dutiable  under  paragrajili  19S  providing  for  "  cabinet  wcmhIs  not  further  manu- 
factured than  sawed."— Williams  v.  U.  S.  (C.  C),  T.  D.  25117;  (G.  A.  5191) 
T.  D.  23920  affirmed. 

Cabinet  Wood  Cut  for  Transportation. — Logs  of  cabinet  wooil  sawed  for 
convenience  in  tran.spttrtation  are  not  dutiable  as  sawed  lumber,  but  are  free 
under  paragraph  700.     Williams  v.  U.  S.  (C.  C,  S.  D.,  N.  Y.,  Oct.  13,  1899,  not 
i-eported)  followed.— T.  D.  23874  (G.  A.  5181). 
JDyers'  Sticks. 

Sticks  cut  into  lengths  of  about  4  feet  with  ends  rounded  and  joints  smoothed, 
known  as  "  dyers'  sticks,"  when  made  of  bamboo  are  entitled  to  entry  free  of 
duty  under  the  provisions  of  paragraph  700;  when  made  of  wood  other  than 
bamboo  are  dutiable  at  the  rate  of  20  per  cent  ad  vaolrom  under  the  provisions 
of  paragraph  198.  Abs.  11126  and  11127  (T.  D.  27331)  and  U.  S.  v.  Knipscher 
&  Maas  Silk  Dyeing  Co.  (T.  D.  27855)  followed.— T.  D.  28047  (G.  A.  6570). 


FREE  LIST.  1177 

Bamboo. — Bamboo  dyers'  sticks,  of  which  the  ends  are  rounded  and  the  rough 
joints  smoothed,  are  subject  to  classification  under  paragraph  700  as  "  bamboo," 
rather  than  under  paragraph  198  as  "  wood,  unmanufactured." 

Haudwood. — Hardwood  sticks  about  1  inch  in  diameter,  prepared  for  the  use 
of  dyers  by  being  trimmed,  peeled,  and  having  the  rough  places  removed.  Held 
not  to  be  manufactured  within  the  meaning  of  the  provision  for  manufactures 
of  wood  in  paragraph  208,  but  to  be  dutiable  as  "  wood,  unmanufactured," 
under  paragraph  198.— U.  S.  v.  Knipscher  &  Maas  Silk  Dyeing  Co.  (C.  C), 
T.  D.  27855;  Abs.  11126,  11127  (T.  D.  27331)  affirmed. 
Red  Cedar  Logs. 

Construction. — The  first  part  of  paragraph  198,  providing  for  a  duty  of  15 
per  cent  ad  valorem  on  sawed  cedar  and  other  cabinet  woods  sawed,  does  not 
apply  to  cedar  wood  of  the  species  Juniperus  virginiana,  which  is  a  light,  soft 
wood,  only  slightly  fragrant,  and  cliiefiy  used  in  the  manufacture  of  lead  pen- 
cils. That  provision  is  confined  to  cabinet  woods.  In  re  Myers  et  al.  (69  Fed. 
Rep.,  237),  reversing  G.  A.  2971  (T.  D.  15871),  followed. 

Classification. — Red  cedar  logs,  not  cabinet  wood,  having  been  passed 
through  a  sawmill  and  one  slab  taken  ofiT  each  side,  are  not  free  of  duty  under 
paragraph  699,  not  coming  within  the  provision  therein  for  "  logs  and  round 
unmanufactured  timber,"  nor  are  they  free  of  duty  under  paragraph  700. 

Timber — Lumber.— There  is  a  distinction  between  timber  and  lumber  whlcli 
the  board  has  repeatedly  recognized.  Red  cedar  logs,  with  one  slab  taken  off  each 
side  of  the  log,  over  6  by  7  Inches  in  their  cross  section,  are  timber  rather  than 
lumber,  and  so  such  logs  are  not  dutiable  under  paragraph  195,  providing  for 
sawed  lumber.  Such  logs,  when  not  less  than  8  by  8  Inches,  are  dutiable  at  1 
cent  per  cubic  foot  under  paragraph  194  as  limlier  sided  or  squared.  It  seems 
that  when  such  logs  measure  less  than  8  by  8  inches  in  their  cross  section  they 
are  dutiable  as  "  wood,  unmanufactured,  not  specially  provided  for,"  under 
paragraph  198.  G.  A.  12G  (T.  D.  10476),  G.  A.  295  (T.  D.  10742),  and  G.  A. 
1593  (T.  D.  13172)  cited.  In  re  E.  W.  Rathbun  &  Co.  (88  Fed.  Rep.,  257)  cited 
and  followed.— T.  D.  2.5439   (G.  A.  5733). 

Hard  and  Soft  Whip  Reeds,  etc. — Round  reeds  made  from  rattan,  of  a 
diameter  of  not  less  than  7  millimeters,  and  whether  known  either  as  hard  or 
soft  reeds,  are  free  of  duty  under  the  provision  in  paragraph  700  for  "  reeds 
unmanufactured,  in  the  rough,  or  not  further  advanced  than  cut  into  lengths 
suitable  for  sticks  for  whips." 

Similar  round  reeds  of  a  less  diameter  than  7  millimeters  are  not  suitable  for 
use  as  sticks  for  whips  and,  together  with  flat,  square,  and  split  reeds,  are  duti- 
able at  10  per  cent  ad  valorem  under  the  provision  in  paragraph  206  for  "  chair 
cane  or  reeds,  wrought  or  manufactured  from  rattans  or  reeds."  Foppes  v. 
Magone  (40  Fed.  Rep.,  570),  Foppes  v.  U.  S.  (79  id.,  994,  995),  U.  S.  v.  Foppes 
(suit  2958,  not  reported),  U.  S.  v.  Gerdau  (suit  2734,  no  opinion),  Gerdau  v. 
U.  S.  (suit  2736,  no  opinion),  and  In  re  Gerdau  (G.  A.  761)  followed.  In  re 
Benneche  (G.  A.  1665)  and  In  re  Gerdau  (G.  A.  4116)  modified.— T.  D.  22533 
(G.  A.  4780). 

Reeds  for  whips  free  under  paragraph  700.  (See  G.  A.  1665,  affirmed  by 
circuit  court,  suit  1098.)— T.  D.  19195  (G.  A.  4116). 

Reeds  not  cut  into  lengths,  but  stripped  of  enamel,  so  as  to  transform  them 
from  rattan  into  reed,  leaving  the  inner  portion  intact,  are  free.  Sustaining 
T.  D.  19195  (G.  A.  4116).— U.  S.  v.  Foppes  (C.  C),  99  Fed.  Rep.,  558. 


1178  DIGEST   OF   CUSTOMS   DECISIONS. 

DECISIONS  UNDER  THE  ACT  OF  1S94. 

Bnniboo  Splits,  strippod  or  slirodde*!,  cut  into  lengtlis  of  about  12  inches, 
mid  tied  into  l)undlcs,  iiro  dutiiil)le  as  nonenunicratoil  nianufacturcd  articles 
and  not  under  parafrrapii  17!)  as  reeds  manufactured  from  l)aml)oo,  nor  free 
uii.ier  l>ara^'raI)ll  (184.— T.  D.  181G7  (G.  A.  3924). 

Mahogany  Crotches  Sawn  Into  Boards.— In  T.  D.  14242  (G.  A.  2206)  the 
board  iiei«l  ii»at  hevvu  mahogany  logs  divided  longitudinally  by  a  saw  cut  anil 
t)ie  pieces  bound  together  by  iron  bands  were  entitled  to  free  admission  as  logs, 
hewn.  But  in  the  present  case,  even  if  the  crotches  are  logs,  the  expostnl  sur- 
faces are  almos.;  if  not  quite  altogether  sawn. 

We  find  that  the  merchandise  in  question  does  not  consist  of  logs,  rough  or 
hewn.— T.  D.  1GS22  (G.  A.  3341). 

Red  Cedar  (Canoe  Cedar). — Lumber  manufactured  from  the  tree  botanically 
known  as  "  Thuja  gigantea "  and  commonly  called  "  red  cedar,"  or  "  canoe 
cellar,"  is  not  within  the  exception  of  "cedar  and  all  other  cabinet  wockIs  "  in 
this  paragraph,  but  is  free  and  is  not  dutiable  as  manufactures  of  wood. — In  re 
Myers  (C.  C),  69  Fed.  Rep.,  237. 

DECISIONS  UNDER  THE  ACT  OF  1S90. 

Mahog;any  Logs  Hewn,  Sawed  Longitudinally  Into  Pieces,  and  the  pieces 
bound  together  by  iron  bands,  are  free  and  not  dutiable  as  sawed  wood. — ^T.  D. 
14242   (G.  A.  2206). 

Cliair  Reeds. — Reeds  of  rattan,  from  which  the  outside,  u.sed  for  seating 
chairs,  has  been  removed,  are  not  free  of  duty  under  paragraph  7r)6  as  reeds 
"  in  the  rough,"  etc.,  but  dutiable  under  paragraph  229  as  "  reeds  wrought  or 
manufacture!]  from  rattans."— Foppes  v.  U.  S.  (C.  C),  T.  D.  28144;  (G.  A. 
1702)  T.  D.  13322  and  G.  A.  decision  (unpublished)  affirmed.  On  appeal  by 
the  importers  to  the  circuit  court  of  appeals,  second  circuit,  the  foregoing 
decision  was  affirmed  without  opinion  (79  Fed.  Rep.,  995).  See  In  re  Knauth, 
G.  A.  4780  (T.  D.  22.533). 

Reeds  From  Rattan,  the  bark  having  been  removed  from  the  rattan  and 
they  cut  into  lengliis  suitable  for  sticks  for  whips,  are  free  as  in  the  rough. — 
T.  D.  11586  (G.  A.  761). 

Crude  Sticks  for  Umbrellas  and  Canes. — Sticks  of  wood  with  the  outer 
bark  removeil  and  the  surface  polished  and  cut  into  lengths  suitable  for  use  as 
canes  and  unihrelhi  handles  free.— T.  D.  12632  (G.  A.  1281). 

Split  Willows  Not  Barrel  Hoops. — Young  willows  with  the  bark  on  each 
willow,  split  in  half,  are  dutiable  as  wood,  unmanufactured,  and  not  as  sawed 
wood  nor  as  manufactures  of  wood,  nor  as  nonenumerated  unmanufactured 
articles.— T.  1).  14617  (G.  A.  2375). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Rattan  Reeds. — Rattan  from  which  the  outer  bark  or  enamel  ("chair 
cane")  has  been  cut  by  a  first  process  from  raw  material,  leaving  a  product 
known  in  trade  ami  commerce  in  the  United  States  as  "  round  reeds,"  are  free 
and  are  not  dutiable  as  "  rattans  and  reeds,  manufactured." — Foppes  v.  Magone 
(C.  C),  40  Fed.  Rep.,  570. 

6  ID.  Mechanically  ground  wood  pulp,  chemical  wood  pulp,  unbleached 
or  bleached,  and  rag  pulp. 


FREE     J  ST.  1179 

406.  Mechanically  ground  wood  pulp,  one-twelfth  of  1  cent  per  pound, 
dry  weight :  Provided,  however,  That  mechanically  ground  wood  pulp 
shall  be  admitted  free  of  duty  from  any  country,  dependency,  province, 
or  other  subdivision  of  government  (being  the  product  thereof)  which 
does  not  forbid  or  restrict  in  any  way  the  exportation  of  (whether  by 
law,  order,  regulation,  contractual  relation,  or  otherwise,  directly  or 
indirectly)  or  impose  any  export  duty,  export  license  fee,  or  other  export 
charge  of  any  kind  whatsoever,  either  directly  or  indirectly  (whether  in 
the  form  of  additional  charge  or  license  fee  or  otherwise),  upon  printing 
paper,  mechanically  ground  wood  pulp,  or  wood  for  use  in  the  manufac- 
ture of  wood  pulp:  Provided  further.  That  if  any  country,  dependency, 
province,  or  other  subdivision  of  government  shall  impose  an  export  duty 
or  other  export  charge  of  any  kind  whatsoever,  either  directly  or  indi- 
rectly (whether  in  the  form  of  additional  charge  or  license  fee  or  other- 
1909  ^^'i^^)'  upon  printing  paper,  mechanically  ground  wood  pulp,  or  wood  for 
use  in  the  manufacture  of  wood  pulp,  the  amount  of  sucli  export  duty  or 
other  export  charge  shall  be  added  as  an  additional  duty  to  the  duty 
herein  imposed  upon  mechanically  ground  wood  pulp  wlien  imported 
directly  or  indirectly  from  such  country,  dependency,  province,  or  other 
subdivision  of  government.  Cliemical  wood  pulp,  unbleacheil,  one-sixth 
of  1  cent  per  pound,  dry  weight ;  bleached,  one-fourth  of  1  cent  per 
pound,  dry  weight :  Provided,  That  if  any  country,  dependency,  province, 
or  other  subdivision  of  government  shall  impose  an  export  duty  or  other 
export  charge  of  any  kind  whatsoever,  either  directly  or  indirectly 
(whether  in  the  form  of  additional  cliarge  or  license  fee  or  otherwise), 
upon  printing  paper,  chemical  wood  pulp,  or  wood  for  iise  in  the  manu- 
facture of  wood  pulp,  the  amount  of  such  export  duty  or  other  export 
charge  shall  be  added  as  an  additional  duty  to  the  duties  herein  imposed 
upon  chemical  wood  pulp  when  imported  dii-ectly  or  indirectly  from  such 
country,  dependency,  province,  or  other  subdivision  of  government. 

393.  Meclianically  ground  wood  pulp,  one-twelfth  of  1  cent  per  pound, 
dry  weight;  chemical  wood  pulp,  unbleached,  one-sixth  of  1  cent  per 
pound,  dry  weight ;  bleached,  one-fourth  of  1  cent  per  pound,  dry  weight : 
1897  Provided,  That  if  any  country  or  dependency  shall  impose  an  export  duty 
on  pulp  wood  exported  to  the  United  States  the  amount  of  such  export 
duty  shall  be  added,  as  an  additional  duty,  to  the  duties  herein  imposed 
upon  wood  pulp,  when  imported  from  such  country  or  dependency. 

303.  Mechanically    ground    wood    pulp    and    chemical    wood    pulp,    un- 
bleached or  bleached,  10  per  centum  ad  valorem. 

415.  Mechanically  ground  wood  pulp,  $2.50  per  ton,  dry  weiglit ;  cherai- 
1890     cal  wood  pulp,  unbleached,  $6  per  ton,  dry  weight;  bleached.  $7  per  ton, 
dry  weight. 

1883         393.  Pulp,  dried,  for  paper  makers'  use,  10  per  centum  ad  valorem. 
DECISIONS  UNDER  THE  ACT  OF  1909. 

Allowance  for  Moisture  in  Wood  Pulp. — In  T.  D.  16781  it  was  provided 
that  the  air-dry  weight  of  wood  pulp  should  be  ascertained  by  adding  to  the 
bone-dry  weight  one-tenth  of  the  latter,  in  accordance  with  the  commercial 
practice  at  that  time. 

In  the  method  followed  by  the  importer's  chemist  set  forth  in  G.  A.  6413 
(T,  D.  27543),  one-ninth  of  the  bone-dry  weight  was  added  to  the  latter  to 
obtain  the  percentage  of  air-dry  pulp.  As  the  latter  method  appears,  upon 
investigation,  to  be  the  one  generally  followed  in  the  trade,  you  are  hereby 
instructed  to  pursue  that  method  hereafter.  T.  D.  167S1  is  therefore  hereby 
amended.— Dept.  Order  (T.  D.  32485). 
Rag  Pulp. 

Previous  to  the  present  enactment  the  board  had  in  several  opinions  construed 
"  manufactures  of  cotton,"  and  there  is  a  strong  presumption  that  that  con- 
struction was  adopted  in  the  law  as  it  is.  Pulp  made  of  cotton  rags  or  linen 
rags  by  processes  that  do  not  destroy  the  integrity  or  strength  of  the  fibers  has 


1894 


1180  DIGEST  OF   CUSTOMS  DECISIONS. 

unilergone  no  svu-h  clioniical  cliaiiKe  as  would  make  these  goods  dutiable  by 
similitude;  the  pulj)  was  rightly  held  dutiable,  according  to  tlie  material,  as  a 
manufacture  of  cotton  under  paragrai)h  3.TJ,  or  as  a  manufacture  of  Ihix  under 
paragraph  358.— Downing  &  Co.  v.  U.  S.  (Ct.  Cu.st.  Appls.),  T.  D.  32093;  (G.  A. 
Tl.'.O)  T.  D.  31235  affirmed. 

Paper. — Where  cotton  and  linen  rags  have  been  made  into  a  pulp,  imported 
in  sheets,  and  where  the  product  shows  clearly  that  it  can  be  used  only  as 
material  in  the  making  of  paper,  it  is  not  "paper"  within  the  meaning  of 
paragraph  415. 

SiMii.nruK  TO  W<K)i)  Pulp. — A  pulp  made  of  cotton  and  linen  rags,  the  libers 
of  which  have  not  been  destroyed,  is  dutiable  as  "manufactures  of  cotton" 
(par.  332).  or  as  "  manufactures  of  flax  "  (par.  358).  Being  enumerated  in  said 
paragraphs  it  is  not  proper  to  invoke  the  similitude  clause  (par.  481)  in  order 
to  make  it  dutiable  as  "  chemical  wood  pulp,  bleached  "  (par.  406). — T.  D.  31235 
(G.  A.  7156)  ;  affirmed  by  T.  D.  32093  (Ct.  Cust.  Appls.),  supra. 

German  Wood  Pulp  Manufactured  Prom  AVood  Cut  in  Russia. — The 
expression  in  section  2.  act  of  .July  26.  1911,  "  being  the  products  of  Canada," 
describes  and  refers  to  wood  pulp  mannfactui'ed  in  Canada  from  pulp  wood, 
without  regard  to  the  place  or  country  where  the  wood  grew  or  was  cut.  Bi^l- 
four  r.  Sullivan  (19  Fed.,  578).  The  condition  of  free  entry  here  was  that  the 
wood  from  which  it  was  made  nuist  be  entitled  to  free  and  unrestricted  export 
and  there  was  no  intention  to  declare  that  the  country  of  manufacture  must 
al.so  be  the  country  of  origin  of  the  raw  material.  Under  the  favored-nation 
clause  this  German  wood  pulp  made  of  wood  cut  in  Russia  was  entitled  to  free 
entry.— U.  S.  v.  Castle,  Gottheil  &  Overton  (Ct.  Cust.  Appls.),  T.  D.  34554; 
(G.  A.  7532)  T.  D.  34185  anirmed. 
Wood  Pulp  from  Sweden. 

CouNTEHVAiLiNG  DuTY. — The  royal  ordinance  of  Sweden  of  .Tuly  24,  1903 
(T.  D.  29342),  does  not  authorize  the  collector  of  customs  to  assess  the  counter- 
N.iiling  duty  provided  in  paragraph  393,  tariff  act  of  1897,  for  wood  pulp 
exported  from  said  country,  no  export  duty  being  levied  by  said  ordinance  on 
pulp  wood  exported  from  Sweden. 

Act  ok  August  5,  1909. — It  would  seem  otherwise  as  to  importations  made 
under  the  tariff  act  of  August  5.  1909.  and  subject  to  duty  under  paragraph  400 
of  this  act.— T.  D.  30267  (G.  A.  6962). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Wood  Pulp  from  Province  of  Quebec. 

Countervailing  Duty. — In  the  form  of  a  license  fee  for  the  privilege  of  cut- 
ting pulp  wood  on  public  lands  in  the  I'rovince  of  (Quebec  40  cents  a  cord  is  col- 
lected on  what  is  consumed  in  manufacture  within  Canada  and  65  cents  a  cord 
on  what  is  exported.  Held,  that  in  its  essential  nature  this  is  the  imposition  of 
an  export  duty  of  25  cents  a  cord  and  should  be  considered  such  within  the 
meaning  of  paragraph  393,  providing  a  countervailing  duty  on  pulp  imported 
from  a  "  country  or  dependency  [which]  shall  impose  an  export  duty  on  pulp 
wood." 

Construction  of  Foreign  Laws. — In  complying  with  the  provision  of  para- 
graph 393  for  a  countervailing  duty  on  pulp  made  from  wood  subjected  to  an 
export  duty,  customs  oflicers  are  not  required  to  pass  upon  questions  of  foreign 
constitutional  or  statutory  construction.  Their  action  is  justified  if  they  find 
correct  that  what,  in  fact,  is  a  duty  upon  exportation  from  a  foreign  country 
has  been  acted  upon  by  taxing  officers  throughout  that  country  as  fully  as  if  it 


FREE   LIST.  1181 

were  imposed  by  unquestionable  authority. — Heckendorn  v.  U.  S.  (O.  C.  A.), 
T.  D.  28955;  T.  D.  28330  (C.  C.)  and  Ab.  13864  (T.  D.  27801)  affirmed. 

Wood  pulp  manufactured  in  Canada  from  pulp  wood  cut  on  private  lands  in 
Quebec  is  not  liable  to  the  additional  duty  of  25  cents  per  cord  under  the  pro- 
viso to  paragraph  393.  Such  wood  pulp  made  from  wood  cut  on  Crown  lands 
in  Quebec,  Held  liable  to  the  additional  duty  of  25  cents  per  cord  under  said 
paragraph. 

Where  the  wood  pulp  is  of  a  mixed  character,  such  export  duty  can  lawfully 
be  assessed  only  on  the  fractional  portion  of  the  importation  that  was  made 
from  pulp  wood  liable  to  such  export  duty.— T.  D.  27629  (G.  A.  6445). 

Canadian  License  Fee. — The  action  of  the  Province  of  Quebec  in  imposing  a 
license  fee  for  cutting  wood  on  public  lands,  which  is  reduced  when  the  wood  is 
manufactured  into  pulp  in  Canada,  is  in  effect  an  imposition  of  an  "  export 
duty  on  pulp  wood  exported  to  the  United  States  "  within  the  meaning  of  para- 
graph 393,  providing  a  countervailing  duty  on  wood  pulp  equal  to  the  amount 
of  export  duty  imposed  on  pulp  wood  by  the  country  of  exportation. 

Place  of  Manufacture. — Pulp  produced  in  Canada  from  wood  cut  on  public 
lands  in  Quebec  is  subject  to  the  countervailing  duty  provided  in  paragraph 
393,  irrespective  of  whether  it  is  manufactured  into  pulp  in  that  Province  or 
not.— Myers  v.  U.  S.  (C.  C.  A.),  T.  D.  27332;  T.  D.  26738  (C.  C),  T.  D.  26659 
(C.  C),  and  (G.  A.  5592)  T.  D.  25035  affirmed. 

No  export  duty  is  levied  by  the  laws  and  regulations  of  the  Province  of  Que- 
bec, Canada,  on  wood  pulp  exported  to  the  United  States  when  manufactured 
from  pulp  wood  cut  on  private  lands  as  distinguished  from  Crown  lands,  and 
no  additional  duty  can  therefore  be  levied  on  such  merchandise  when  imported 
from  Canada  into  this  country.— T.  D.  27181   (G.  A.  6308). 

Air  Dry  Weight. — The  term  "  dry  weight  "  as  used  in  paragrai>h  393,  provid- 
ing for  a  specific  duty  on  wood  pulp,  does  not  mean  the  absolute  dry  weight  of 
the  material,  but  the  air  dry  weight  as  understood  in  commerce.  U.  S.  v.  Per- 
kins (66  Fed.  Hep.,  50;  13  C.  C.  A,.  324). 

Where  a  question  has  been  raised  by  protest  as  to  the  accuracy  of  the  per- 
centage of  moisture  in  an  importation  of  wood  pulp,  as  determined  by  the  test 
of  the  Government  chemist,  the  board  may  find  the  correct  percentage  from  the 
preponderance  of  evidence  before  it.— T.  D.  26611  (G.  A.  6114). 

Unbleached  Chemical  AVood  Pulp,  in  rolls,  imported  from  the  Province  of 
Quebec,  Canada,  is  dutiable  at  one-sixth  of  1  cent  per  pound,  dry  weight,  under 
paragraph  393,  and  is  also  subject  to  an  additional  duty  of  25  cents  per  cord 
in  accordance  with  the  proviso  to  said  paragraph.  In  re  Myers,  G.  A.  5306 
(T.  D.  24306).— T.  D.  24940   (G.  A.  5554). 

Wood  Pulp — Export  Duty. — The  laws  and  regulations  of  the  Province  of 
Quebec,  Canada,  levy  a  license  tax  of  40  cents  per  cord  on  pulp  wood,  cut  on 
Crown  lands,  which  is  to  be  manufactured  in  Canada  into  wood  pulp ;  but  on 
pulp  wood  cut  on  Crown  lands  for  manufacture  outside  of  Canada,  after  expor- 
tation, the  tax  is  65  cents  per  cord.  Held,  that,  in  effect,  this  arrangement 
amounts  to  a  levy  by  the  Province  of  an  export  duty  on  pulp  wood  of  25  cents 
per  cord. 

The  laws  and  regulations  of  the  Province  of  Ontario  prohibit  absolutely  the 
cutting  of  pulp  wood  on  Crown  lands,  unless  such  wood  is  to  be  manufactured 
into  wood  pulp  in  Canada.  Held,  that  this  arrangement  does  not  operate  as  an 
export  duty  on  such  pulp  wood.— T.  D.  24306  (G.  A.  5306). 


1182 


DIGEST   OF   CUSTOMS   DECISIONS. 


DECISIONS  UNDER  THE  ACT  OF  1890. 

Bleached  Cotton  I'lilp,  diicil,  in  slu-cts  or  cakes,  held  dutiable  as  a  nianu- 
fac-tun-  of  cotton.— T.  D.  l.T.U-l   (G.  A.   ISCC). 

Has  i'ulp. — IMilp  composed  of  cotton.  Ilax,  and  wood  (cotton  chief  value)  is 
dutiable  as  a  inaimfactuic  of  cotton  and  not  a.s  a  manufacture  of  paper,  as  a 
manufacture  of  wood,  or  as  a  iu»nenumerate<i  article. — T.  !>.  14()02  ((}.  A.  2414). 

Straw  Pulp,  Bleached. — Cbeniicaliy  prepared  hleadied  straw  i)ul|)  for  i)aper 
makers'  use  is  dutial)Ie  by  similitude  U*  cliemical  wood  pulp  l)leaciied  and  not 
as  a  manufacture  of  straw  nor  as  paper  stock. — T.  D.  12356  (G.  A.  1128). 

IJIeaclu'd  \Vo<»d  I'lilp. — Cliemical  wood  pulj)  made  by  the  soda  process  is 
bleached  wood  puli).— T.  D.  12214   (G.  A.  1U2.S). 

Chemical  Wood  I'ulp,  Unbleached. — Certain  chemical  wood  pulp  held  to  be 
unbleached.  The  simple  test  for  distinjiuishinf?  bleached  fnun  unbleached  wood 
pulp  is  that  a  drop  of  either  nitric  acid  or  cldoride  of  lime  will  fiive  a  reddish 
discoloration  to  the  unbleached,  while  llie  hicailied  will  show  no  discoloration.— 
T.  D.  10884   (G.  A.  379). 

Dry  AVeisht. — The  board  held  (G.  A.  632)  that  tlie  term  "dry  weight"  as 
used  in  paragraph  415  was  a  commercial  term  meaning  "  air  dry  weight,"  and 
that  in  trade  and  conunerce  it  is  not  customary  to  make  an  allowance  for 
moisture  where  the  moisture  does  not  exceed  10  per  cent. 

This  decision  was  reversed  by  the  circuit  c<mrt  In  re  George  F.  Perkins,  but 
the  decision  of  the  circuit  court  was  reversed  Fi-bruary  11,  1895,  by  the  United 
States  Circuit  Court  of  Appeals  for  the  Secon>l  ('ircuit,  and  the  findings  and  con- 
clusions of  tlie  Board  of  General  Apiirai.sers  were  contirmed. — T.  D.  15962 
(G.  A.  2986). 


1913 


1909 


6.'>0.  Wool  of  the  sheep,  hair  of  the  camel,  and  other  like  animals, 
and  all  wools  and  hair  on  the  skin  of  such  animals,  and  paper  twine 
for  liinding  any  of  the  foregoing.  This  j)aragraph  shall  be  effective  on 
and  after  the  first  day  of  December,  nineteen  hvuidred  and  thirteen,  until 
which  time  the  rates  of  duty  now  provided  by  Schedule  Iv  of  the  existing 
law  shall  remain  in  full  force  and  elTect. 

360.  All  wools,  hair  of  the  camel,  *  *  *  and  other  like  animals 
shall  be  divided,  for  the  ituri»ose  of  fixing  the  duties  to  be  charged 
thereon,  into  the  three  following  classes: 

3()1.  Class  one,  that  is  to  say,  merino,  mestiza,  nietz,  or  metis  wools, 
or  other  wools  of  Merino  bloo<l,  innnediate  or  remote,  Down  clothing 
wools,  and  wools  of  like  character  with  any  of  the  jireceding,  including 
llagdad  wool,  ('hina  lamb's  wool,  Castel  IJranco,  Adrianople  skin  wool 
or  l)utcher's  wool,  and  such  as  have  been  heretofore  usually  imported 
into  the  United  States  from  liuenos  Aires,  New  Zealatid,  Australia,  Cape 
of  Good  Hoi)e,  Ilussia,  (Jreat  Britain,  ('anada,  Egypt,  Morocco,  and  else- 
where, and  all  wools  not  hereinafter  included  in  classes  two  and  three. 

362.  Class  two,  that  is  to  say,  Leicester,  ('otswold,  Lincolnshire,  Down 
combing  wools,  Canada  long  wools,  or  other  like  combing  wools  of  English 
blood,  and  usindly  known  by  the  terms  herein  used,  and  also  hair  of  the 
camel,     *     *     *     and  other  like  animals. 

363.  ('la.ss  three,  that  is  to  say,  Donskoi.  native  South  American,  Cor- 
dova, Valparaiso,  native  Smyrna,  Russian  camel's  hair,  and  all  such 
wools  of  like  character  as  have  been  heretofore  usually  imitorted  into  the 
United  States  from  Turkey,  (Jreece,  Syria,  and  elsewhere,  excepting 
improved  wools  hereinafter  provided  for. 

364.  The  standard  .sanijiles  of  all  wools  which  are  now  or  may  be  here- 
after deposited  in  the  jtrincipal  custondionses  of  I  he  United  States,  under 
the  authority  of  the  Secretary  of  the  Treasury,  shall  be  the  standards 
for  the  classification  of  wools  tuider  this  Act,  and  the  Secretary  of  the 
Tn-asury  is  authorized  t(t  renew  these  standards  and  to  make  such  a<ldi- 

Uious  to  them  from  time  to  time  as  may  be  required,  and  he  shall  cause 


1909 


1897 


FREE   LIST.  1183 

f  to  be  deposited  like  standards  in  other  customhouses  of  the  United  States 
when  they  may  be  needed. 

365.  Wlienever  wools  of  class  three  shall  have  been  improved  by  the 
admixture  of  Merino  or  English  blood  from  their  present  character,  as 
represented  by  the  standard  samples  now  or  hereafter  to  be  deposited  in 
tlie  principal  customhouses  of  the  United  States,  such  improved  wools 
shall  be  classified  for  duty  either  as  class  one  or  as  class  two,  as  the  case 
may  be. 

366.  The  duty  on  wools  of  the  first  class  which  shall  be  imported 
waslied  shall  be  twice  the  amount  of  the  duty  to  which  they  would  be 
subjected  if  imported  unwashed ;  and  the  duty  on  wools  of  the  first  and 
second  classes  which  .shall  be  imported  scoured  shall  be  three  times  the 
duty  to  which  they  would  be  subjected  if  imported  unwashed.  The  duty 
on  wools  of  the  third  class,  if  imported  in  condition  for  use  in  carding  or 
spinning  into  yarns,  or  which  shall  not  contain  more  than  8  per  centum 
of  dirt  or  other  foreign  substance,  shall  be  three  times  the  duty  to  which 
they  would  otherwise  be  subjected. 

367.  Unwashed  wools  shall  be  considered  such  as  shall  have  been  shorn 
from  the  sheep  without  any  cleansing;  that  is,  in  their  natural  condition. 
Washed  wools  shall  be  considered  such  as  have  been  Avasbed  with  water 
only  on  the  sheep's  back  or  on  the  skin.  Wools  of  the  first  and  second 
classes  washed  in  any  other  manner  than  on  the  sheep's  back  or  on  the 
skin  shall  be  considered  as  scoured  wool. 

368.  The  duty  upon  wool  of  the  sheep  or  hair  of  the  camel,  *  *  * 
and  other  like  animals,  of  class  one  and  class  two,  which  .shall  be  im- 
ported in  any  other  than  ordinary  condition,  or  which  has  been  sorted 
or  increased  in  value  by  the  rejection  of  any  part  of  the  original  fleece, 
shall  l)e  twice  the  duty  to  which  it  would  be  otherwise  subject:  Provided, 
Tliat  skirted  wools  as  imported  in  eighteen  hundred  and  ninety  and  prior 
thereto  are  hereby  excepted.  The  duty  upon  wool  of  the  sheep  or  hair  of 
the  camel.  *  *  *  and  other  like  animals  of  any  class  which  shall  be 
changed  in  its  character  or  condition  for  the  purpose  of  evading  the 
duty,  or  whicli  shall  be  reduced  in  value  by  the  admixture  of  dirt  or  any 
other  foreign  substance,  shall  be  twice  the  duty  to  which  it  would  be 
otherwise  subject.  When  the  duty  asses.sed  upon  any  wool  equals  three 
times  or  more  that  which  would  be  assessed  if  said  wool  was  imported 
unwashed,  the  duty  shall  not  be  doubled  on  account  of  the  wool  being 
sorted.  If  any  bale  or  package  of  wool  or  hair  specified  in  this  Act 
invoiced  or  entered  as  of  any  specified  class,  or  claimed  by  the  importer 
to  be  dutiable  as  of  any  .specified  class,  shall  contain  any  wool  or  hair 
subject  to  a  higher  rate  of  duty  than  the  class  so  specified,  the  whole 
bale  or  package  shall  be  subject  to  the  highest  rate  of  duty  chargeable  on 
wool  of  the  class  siibject  to  such  higher  rate  of  duty,  and  if  any  bale  or 
package  be  claimed  by  the  importer  to  be  shoddy,  mungo,  flocks,  wool, 
hair,  or  other  material  of  any  class  specified  in  this  Act,  and  such  bale 
contain  any  admixture  of  any  one  or  more  of  said  materials,  or  of  any 
other  material,  the  whole  bale  or  package  shall  be  subject  to  duty  at  the 
highest  rate  imposed  upon  any  article  in  said  bale  or  package. 

369.  The  duty  upon  all  wools  and  hair  of  the  first  class  shall  be  11 
cents  per  pound,  and  upon  all  wools  or  hair  of  the  second  class  12  cents 
per  pound. 

370.  On  wools  of  the  third  class  and  on  camel's  hair  of  the  third  class 
the  value  whereof  shall  be  12  cents  or  less  per  pound,  the  duty  shall  be  4 
cents  per  pound.  On  wools  of  the  third  class,  and  on  camel's  hair  of  the 
third  class,  the  value  whereof  shall  exceed  12  cents  per  pound,  the  duty 
shall  be  7  cents  per  pound. 

371.  The  duty  on  wools  on  the  .skin  shall  be  1  cent  less  per  pound  than 
is  imposed  in  this  schedule  on  other  wools  of  the  same  class  and  condi- 
tion, the  quantity  and  value  to  be  ascertained  under  such  rules  as  the 
Secretary  of  the  Treasury  may  prescribe. 

348.  All  wools,  hair  of  the  camel,  *  *  *  and  other  like  animals 
shall  be  divided,  for  the  purpo.se  of  fixing  the  duties  to  be  charged 
thereon,  into  the  three  following  classes : 

349.  Class  one,  that  is  to  say,  merino,  mestiza,  metz,  or  metis  wools,  or 
other  wools  of  merino  blood,  immediate  or  remote,  down  clothing  wools, 
and  wools  of  like  character  Avith  any  of  the  preceding,  including  Bagdad 
wool,  China  lamb's  wool,  Castel  Branco,  Adrianople  skin  wool  or  butcher's 


1184  DIGEST   OF   CUSTOMS  DECISIONS. 

wool,  and  such  as  have  hoi'ii  herotofore  usually  imported  into  the  United 
Slatfs  lioiii  Iliicnos  Aires,  New  Zealand,  Australia,  Cape  of  dood  Hope, 
Russia,  Great  r.ritain,  Canada,  Kj,',vi>t,  Morocco,  and  elsewhere,  and  all 
wools  not  hereinafter  included  in  classes  two  and  three. 

350.  Class  two,  that  is  to  .say,  Leicester,  Cotswold,  Lincoln.shire,  down 
coiiihint:  wools,  Canada  lonj;  wools,  or  other  like  conihin^  wools  of  Kn^- 
lish  hlood,  and  usually  known  hy  the  terms  herein  used,  and  also  hair  of 
the  camel,     *     *     *     aiid  other  like  animals. 

351.  Class  three,  that  is  to  say,  Donskoi,  native  South  American,  Cor- 
dova, Valparaiso,  native  Smyrna,  Ru.ssian  camel's  hair,  and  all  such 
wools  of  like  character  as  have  heen  heretofore  usually  imported  into  the 
United  States  from  Turkey,  Greece,  Syria,  and  elsewhere,  excepting 
improved  wools  hereinafter  provided  for. 

352.  The  standard  samples  of  all  wo(»ls  which  are  now  or  may  be  here- 
after deposited  in  the  principal  custondiouses  of  the  United  States,  under 
the  authority  of  the  Secretary  of  the  Treasury,  shall  he  the  slan<Iards  for 
the  classification  of  wools  under  this  Act,  and  the  Secretary  of  the  Treas- 
ury is  authorized  to  renew  these  standards  and  to  make  such  additions 
to  them  from  time  to  time  as  may  be  required,  and  he  shall  cause  to  be 
deposited  like  standards  in  other  customhouses  of  the  United  States 
when  they  may  be  needed. 

353.  Whenever  wools  of  class  three  shall  have  been  improved  by  the 
admixture  of  merino  or  Enf,'lish  blood,  from  their  present  character  as 
represented  by  the  standard  .samples  now  or  hereafter  to  be  deposited  in 
the  principal  customhou.ses  of  the  Uinted  State.s,  such  improved  wools 
shall  be  classified  for  duty  either  as  class  one  or  as  class  two,  as  the 
case  may  be. 

354.  The  duty  on  wools  of  the  first  class  which  shall  be  imported 
washed  shall  be  twice  the  amount  of  the  duty  to  which  they  would  be 
subjected  if  imported  unwashed;  and  the  duty  on  wools  of  tli(>  first  and 
second  classes  which  shall  be  imported  .scoured  shall  be  three  times  the 
duty  to  which  they  would  be  subjected  if  imported  miwashed.  The  duty 
on  wools  of  the  tliird  class,  inii)orted  in  condition  for  use  in  cardinj,'  or 

1897  {  spinning  into  yarns,  or  which  shall  not  contain  more  tluin  ei^ht  r)er  centum 
of  dirt  or  other  foreign  substance,  .shall  be  tliree  times  the  duty  to  which 
they  would  otherwise  be  sub.iected. 

355.  Unwashed  wools  shall  be  considered  such  as  shall  have  been  shorn 
from  the  .sheej)  without  any  cleansinji;  that  is,  in  their  natural  condition. 
Washed  wools  shall  be  considered  such  as  have  t)een  washed  with  water 
oidy  on  the  sheep's  back,  or  on  the  .skin.  AVools  of  the  first  and  .second 
classes  washed  in  any  other  maimer  than  on  the  sheep's  back  or  on  the 
skin  shall  be  considered  as  scoured  wool. 

356.  The  duty  upon  wool  of  the  sheep  or  hair  of  the  camel.  *  *  * 
and  other  like  animals,  of  class  one  and  class  two.  which  shall  be  im- 
ported in  any  other  than  ordinary  conditions,  or  which  has  been  sorted 
or  incrciised  in  value  by  tlie  rejection  of  any  i)art  of  the  ori.Lcinal  fleece, 
shall  be  twice  the  tiuty  to  which  it  would  be  otherwise  subject:  I'roriflcd, 
That  skirted  wools  as  imjjorted  in  eighteen  hundred  and  ninety  and  prior 
thereto  are  hereby  excepted.  The  duty  upon  wool  of  the  sheep  or  hair 
of  the  camel,  *  *  *  and  other  like  animals  of  any  class  which  shivll 
be  chan}xed  in  its  character  or  condition  for  the  purpose  of  evadin;;  th(? 
duty,  or  which  shall  be  reduced  in  value  by  the  admixture  of  dirt  or  any 
other  foreifin  substance,  shall  be  twice  the  duty  to  which  it  would  be 
otherwise  stibject.  When  the  duty  assessed  upon  any  wool  ecpials  three 
times  or  more  that  which  would  be  assessed  if  said  wool  was  im[)orted 
unwashed,  the  duty  shall  not  be  doubled  on  account  of  the  wool  bein}; 
.sorted.  If  any  bale  or  package  of  wool  or  hair  specified  in  this  Act 
invoiced  or  entered  as  of  any  specified  class,  or  claimed  by  the  importer 
to  l)e  dutiable  as  of  any  specified  da.ss,  shall  contain  any  wool  or  hair 
subject  to  a  higher  rate  of  duty  than  the  class  so  specified,  the  whole 
bale  or  package  .shall  be  subject  to  the  highest  rate  of  duty  chargeable 
on  wool  of  the  class  subject  to  such  higher  rate  of  duty,  and  if  any  bale 
or  package  be  claimed  by  the  importer  to  be  shoddy,  mungo,  flocks,  wool, 
hair,  or  other  material  of  any  class  sp<'cified  in  this  Act.  and  such  bale 
contain  any  adnuxture  of  any  one  or  more  of  said  materials,  or  of  any 
other  material,  the  whole  bale  or  package  shall  be  subject  to  duty  at  the 
highest  rate  imposed  upon  any  article  in  said  bale  or  package. 


1894  < 


1890 


FREE   LIST.  1185 

357.  The  duty  upon  all  wools  and  hair  of  the  first  class  shall  be  11 
cents  per  pound,  and  upon  all  wools  or  hair  of  the  second  class  12  cents 
per  pound. 

358.  On  wools  of  the  third  class  and  on  camel's  hair  of  the  third  class 
the  value  whereof  shall  be  12  cents  or  less  per  pound,  the  duty  shall  be 
4  cents  per  pound. 

359.  On  wools  of  the  third  class,  and  on  camel's  hair  of  the  third  class, 
the  value  whereof  shall  exceed  12  cents  per  pound,  the  duty  shall  be  7 
cents  per  pound. 

360.  The  duty  on  wools  on  the  skin  shall  be  1  cent  less  per  pound  than 
is  imposed  in  this  schedule  on  other  wools  of  the  same  class  and  condi- 
tion, the  quantity  and  value  to  be  ascertained  under  such  rules  as  the 
Secretary  of  the  Treasury  may  prescribe. 

685.  All  wool  of  the  sheep,  hair  of  the  camel,  *  *  *  g^f]  other 
like  animals,  and  all  wool  and  hair  on  the  skin,     *     *     *      (Free.) 

375.  All  wools,  hair  of  the  camel,  *  *  *  and  other  like  animals 
shall  be  divided,  for  the  purpose  of  fixing  the  duties  to  be  charged 
thereon,  into  the  three  following  cla.sses: 

376.  Class  one,  that  is  to  say,  merino,  mestiza,  metz,  or  metis  wools, 
or  other  wools  of  merino  blood,  immediate  or  remote,  down  clothing 
wools,  and  wools  of  like  character  with  any  of  the  preceding,  including 
such  as  have  been  heretofore  usually  imported  into  the  United  States 
from  Buenos  Aires,  New  Zealand,  Australia,  Cape  of  Good  Hope,  Russia, 
Great  Britain,  Canada,  and  elsewhere,  and  also  including  all  wools  not 
hereinafter  described  or  designated  in  classes  two  and  three. 

377.  Class  two.  that  is  to  say,  Leicester,  Cotswold,  Lincolnshire,  down 
combing  wools,  Canada  long  wools,  or  other  like  combing  wools  of  English 
blood,  and  usually  known  by  the  terms  herein  used,  and  also  hair  of  the 
camel,     *     *     *     and  other  like  animals. 

378.  Class  three,  that  is  to  say,  Douskoi,  native  South  American,  Cor- 
dova, Valparaiso,  native  Smyrna,  Russian  camel's  hair,  and  including 
all  such  wools  of  like  character  as  have  been  heretofore  usually  imported 
into  the  United  States  from  Turkey,  Greece,  Egypt,  Syria,  and  elsewhere, 
excepting  improved  wools  hereinafter  provided  for. 

379.  The  standard  samples  of  all  wools  which  are  now  or  may  be 
hereafter  deposited  in  the  principal  customhouses  of  the  United  States, 
under  the  authority  of  the  Secretary  of  the  Treasury,  shall  be  the  stand- 
ards for  the  classification  of  wools  under  this  Act,  and  the  Secretary  of 
the  Treasury  shall  have  the  authority  to  renew  these  standaixls  and  to 
make  such  additions  to  them  from  time  to  time  as  may  be  required,  and 
he  shall  cause  to  be  deposited  like  standards  in  other  customhouses  of 
the  United  States  when  they  may  be  needed. 

380.  Whenever  wools  of  class  three  shall  have  been  improved  by  the 
admixture  of  merino  or  English  blood  from  their  present  character  as 
represented  by  the  standard  samples  now  or  hereafter  to  be  deposited  in 
the  principal  customhouses  of  the  United  States,  such  improved  wools 
shall  be  classified  for  duty  either  as  class  one  or  as  class  two,  as  the  case 
may  be. 

381.  The  duty  on  wools  of  the  first  class  which  shall  be  imported 
washed  shall  be  twice  the  amount  of  the  duty  to  which  they  would  be 
subjected  if  imported  unwashed ;  and  the  duty  on  wools  of  the  first  and 
second  classes  which  shall  be  imported  scoured  shall  be  three  times  the 
duty  to  which  they  would  be  subjected  if  imported  unwashed. 

382.  Unwashed  wools  shall  be  considered  such  as  shall  have  been  shorn 
from  the  sheep  without  any  cleansing ;  that  is,  in  their  natural  condition. 
Washed  wools  shall  be  considered  such  as  have  been  washed  with  water 
on  the  sheep's  back.  Wool  washed  in  any  other  manner  than  on  the 
sheep's  back  shall  be  considered  as  scoured  wool. 

383.  The  duty  upon  wool  of  the  sheep  or  hair  of  the  camel,  *  *  * 
and  other  like  animals  which  shall  lie  imported  in  any  other  than  ordi- 
nary conditions,  or  which  shall  be  changed  in  its  character  or  condition 
for  the  purpose  of  evading  the  duty,  or  which  shall  be  reduced  in 
value  by  the  admixture  of  dirt  or  any  other  foreign  substance,  or 
which  has  been  sorted  or  increased  in  value  by  the  rejection  of  any 
part  of  the  original  fleece,  shall  be  twice  the  duty  to  which  it  would  be 

60690°— 18— VOL  1 75 


1186 


DIGEST   OF   CUSTOMS   DECISIONS. 


othorwiso  subject:  Provided,  That  skirted  wools  as  now  imported  are 
licreby  cxfeiited.  Wools  on  wliich  a  duty  is  assessed  aniountint^  to 
tlnee  times  or  more  than  that  whieli  wouhl  be  assessed  if  said  wool  was 
imported  unwashed,  such  duty  shall  not  be  doubled  on  account  of  its 
being  sorted.  If  any  bale  or  package  of  wool  or  hair  specified  in  this 
Act  imported  as  of  any  specified  class,  or  claimed  by  the  importer  to  be 
dutiable  as  of  any  specified  class  shall  contain  any  wool  or  liair  subject 
to  a  higher  rate  of  tluty  than  the  class  so  specified,  the  whole  bale  or 
package  shall  be  subject  to  the  highest  rate  of  duty  chargeable  on  wool 
of  the  class  subject  to  such  higher  rate  of  duty,  and  if  any  bale  or 
Iiackage  be  claimed  l)y  the  importer  to  be  shoddy,  nningo,  Hocks,  wool, 
hair,  or  other  material  of  any  class  specified  in  this  Act.  and  such  bale 
contain  any  admixture  of  any  one  or  more  of  said  materials,  or  of  any 
1890  (  other  material,  the  whole  bale  or  package  shall  be  subject  to  duty  at  the 
highest  rate  imposed  upon  any  article  in  said  bale  or  package. 

■384.  The  duty  upon  all  wools  and  hair  of  the  first  class  shall  be  11 
cents  per  pound,  and  ui)on  all  wools  or  hair  of  the  second  class  12  cents 
per  pound. 

385.  On  wools  of  tlu>  third  class  and  on  camel's  hair  of  the  third  class 
the  value  whereof  sIimU  be  13  ccMits  or  less  per  pound,  including  charges, 
the  duty  shall  be  o2  i)er  centum  ad  valorem. 

386.  On  wools  of  the  third  class,  and  on  camel's  hair  of  the  third  class, 
the  value  whereof  shall  exceed  13  cents  per  pound,  including  charges,  the 
duty  shall  be  50  per  centum  ad  valorem. 

3S7.  Wools  on  the  skin  shall   pay  the  same  rate  as  other  wools,  the 
quantity  and  value  to  be  ascertain(>d  mider  such  rules  as  the  Secretary 
.of  the  Treasin\v  may  prescribe. 

352.  All  wools,  *  *  *  shall  be  divided,  for  the  iturpose  of  fixing 
the  duties  to  be  charged  thereon,  into  the  three  following  cla.sses : 

353.  Class  one.  clothing  wools :  That  is  to  say,  merino,  mcstiza,  nietz, 
or  metis  wools,  or  other  wools  of  merino  blood,  immediate  or  remote, 
down  clothing  wools,  and  wools  of  like  character  with  any  of  the  pre- 
ceding, including  such  as  have  been  heretofore  \isually  imported  into 
the  United  States  from  Ruenos  .\ires.  New  Zealand,  Australia,  Cape  of 
Good  Hope.  Russia,  Great  Rritain,  Canada,  and  elsewhere,  and  also 
including  all  wools  not  hereinafter  described  or  designated  in  classes 
two  and  three. 

354.  Class  two,  combing  wools :  That  is  to  say,  Leicester,  Cotswold, 
Lincolnshire,  down  combing  wools,  Canada  long  wools,  or  other  like 
combing  wools  of  English  blood,  and  usually  known  by  the  terms  herein 
used,     *     *     *. 

355.  Class  three,  carpet  wools  and  other  similar  wools:  Such  as 
Donskoi,  native  South  American,  Cordova,  Valparaiso,  native  Smyrna, 
and  including  all  such  wools  of  lik(^  character  as  have  beiMi  heretofore 
usually  imi)orted  into  the  United  States  from  Turkey,  Greece,  Egypt, 
Syria,  and  elsewhere. 

1883  (  '^^-  "^^^^  *^"*^^^'  ^^  wools"  of  the  first  class  which  shall  be  imported 
washed  shall  be  twice  the  amount  of  the  duty  to  which  they  would  be 
subjected  if  imported  unwashed  ;  and  the  duty  on  wools  of  all  clas.ses 
which  shall  be  imported  scoured  shall  be  three  times  the  duty  to  which 
they  would  be  subjecttMl  if  imported  unwashed.  The  duty  upon  wool  of  the 
she(>p.  *  *  *  which  shall  be  imi)orted  in  any  other  than  ordinary  condi- 
tion, as  now  and  heretofore  ])racticed.  or  which  shall  be  changed  in  its 
character  or  condition  for  the  purpose  of  evading  the  duty,  or  which 
shall  be  reduced  in  value  by  the  admixture  of  dirt  or  any  other  foreign 
substance,  shall  be  twice  the  duty  to  which  it  would  be  otherwl.se  sub- 
ject. 

357.  Wools  of  the  fir.st  class,  the  value  whereof  at  the  last  port  or 
place  whence  exported  to  the  United  States,  excluding  charges  in  .such 
port,  shall  be  30  cents  or  le.ss  per  i)ound,  10  cents  per  pomid  ;  wools  of 
the  same  class,  the  value  whereof  at  the  last  port  or  place  whence  ex- 
ported to  the  United  States,  excluding  chai-ges  in  such  port,  shall  ex- 
ceed 30  cents  per  i)ound,  12  cents  per  pound. 

358.  Wools  of  the  second  class,  *  *  *  the  value  whereof,  at  the 
last  port  or  place  whence  exported  to  the  United  States,  excluding 
charges  in  such  port,  shall  be  30  cents  or  less  per  pound,  10  cents  per 
pound ;  wools  of  the  same  class,  the  value  whereof  at  the  last  port  or 


1883 


FREE   LIST.  1187 

(  place  whence  exported  to  the  United  States,  excluding  charges  in  such 
port,  shall  exceed  30  cents  per  pound,  12  cents  per  pound. 

359.  Wools  of  the  third  class,  the  value  whereof  at  the  last  port  or 
place  whence  exported  to  the  United  States,  excluding  charges  in  such 
port,  shall  be  12  cents  or  less  per  pound,  2^  cents  per  pound  ;  wools  of 
the  same  class,  the  value  whereof  at  the  last  port  or  place  whence  ex- 
ported to  the  United  States,  excluding  charges  in  such  port,  shall  ex- 
ceed 12  cents  per  pound,  5  cents  per  pound. 

360.  "Wools  on  the  skin,  the  same  rates  as  other  wools,  the  quantity  and 
value  to  be  ascertained  under  such  rules  as  the  Secretary  of  the  Treasury 

,  may  prescribe. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Paper  Twine  dutiable  as  a  manufacturer  of  paper  under  paragraph  332, 
unle.ss  a  declaration  is  attached  to  the  invoice  and  an  affidavit  submitted  by 
the  importers  that  It  is  intended  for  use  in  the  binding  of  wool  of  the  sheep, 
etc.— Dept.  Order  (T.  D.  34268). 

Duty  on  Wool,  Act  of  1913. — The  proviso  in  paragraph  650  of  the  act  of 
1913,  providing  that  "  this  paragraph  shall  be  effective  on  and  after  the  1st  day 
of  December,  1913,  until  which  time  the  rates  of  duty  now  provided  by  Sched- 
ule K  of  the  existing  law  shall  remain  in  full  force  and  effect,"  was  designed 
to  continue  the  rates  upon  wool  as  part  of  the  new  act  until  the  1st  of  De- 
cember, 1913.  Consequently,  wool  which  was  withdrawn  from  warehouse  and 
entered  between  said  dates  was  properly  classified  at  the  rate  provided  by 
paragraph  370  of  the  act  of  1909.  And  a  claim  by  the  importer  that  there  was 
no  wool  schedule  between  said  dates,  and  that  consequently  this  importation 
should  be  assessed  as  a  nonenumerated  article,  is  overruled.  G.  A.  7577  (T.  D. 
34599)  and  G.  A.  7578  (T.  D.  34600)  cited.— T.  D.  35104  (G.  A.  7676). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Appraiser's  Classification, — The  appraiser  reported  the  wool  at  4  cents  per 
pound,  and  the  importers  argue  from  this  that  the  collector  had  no  right  to 
liquidate  the  entry  at  7  cents.  In  the  entry  the  wool  is  stated  as  5,747  pounds, 
and  the  total  value,  after  deducting  what  are  claimed  to  be  nondutiable  charges, 
expressed  in  United  States  currency,  is  $702.  This  would  bring  the  value  of 
the  wool  above  12  cents.  Acting  upon  this  calculation  the  collector  liquidated 
the  entry  as  of  high-duty  wool.  In  this  he  was  correct. — Ab.  33155  (T.  D. 
33660). 

Naphthalin  in  AVool. — Naphthalin,  being  made  free  of  duty  by  paragraph 
536,  tariff  act  of  1909,  where  such  an  article  in  the  form  of  a  powder  is  intro- 
duced into  bales  of  wool  as  a  disinfectant,  its  weight  should  be  deducted  from 
the  gross  weight  of  the  wool  and  allowed  as  tare. — T.  D.  32068  (G.  A.  7304). 

DECISIONS  UNDER  THE  ACT  OF  1897. 
Cabretta  Skins. 

Wool. — The  growth  on  cabretta  skins  is  properly  classified  as  "  wool "  under 
Schedule  K,  tariff  act  of  1897. 

Evidence  as  to  the  commercial  meaning  of  the  term  "  wool "  should  be  given 
hy  dealers  in  wool;  and  testimony  that  the  growth  on  cabretta  skins  is  not  wool 
is  inadmissible  if  given  by  dealers  in  other  materials,  as  skins,  hair,  etc. — 
Johnson  v.  U.  S.  (C.  C.  A.),  T.  D.  29376;  T.  D.  28538  (C.  C.)  and  Ab.  13004 
(T.  D.  27649)  aflirmed. 

The  wool  imported  on  the  skins  of  the  animal  known  as  the  cabretta,  which 
is  a  cross  between  the  sheep  and  the  goat,  held  to  be  wool  of  class  3,  dutiable 


1188  DIGEST    OF    CUSTOMS    DECISIONS. 

at  3  cents  per  pouiul  under  paragraphs  358  ami  360.     T.  D.  27101  followed. — 
T.  D.  27258  (G.  A.  6333). 

Sheki'skins  with  riii:  Wooi.  On. — In  re.u:ard  to  rortain  skins  of  the  cabretta, 
a  hybrid  resultinj:  from  a  crii.ss  between  a  sheep  and  a  ^oat.  Held,  that  they 
are  "sheepskins"  within  llie  ineaninj!;  of  paraj^raph  064,  excluding  from  free 
entry  "  slieepskins  witli  tiie  wool  on,"  and  tliat  the  growth  on  such  skins  is 
properly  subject  to  the  duties  provided  in  Schedule  K  for  wool  on  the  skin. — 
Joiui.son  V.  U.  S.  (C.  C.  A.),  T.  D.  27191;  T.  D.  26487  (C.  C.)  and  Ab.  1980 
(T.  D.  25411  I   ;illirin(Mi. 

Cainols'  Hair  for  liriishes. — The  protest  related  to  merchandise  in  bunches 
and  varying  in  length  from  1  to  1^  inches,  which  is  used  in  the  manufacture  of 
artists'  bruslu-s.  The  board  held  that  it  bad  been  properly  classified  as 
camels'  hair  under  paragraiihs  350  and  357,  overruling  the  importer's  conten- 
tion that  it  was  free  of  duty  as  animal  hair  under  paragraph  571. — Ab.  17297 
(T.  D.  28512). 
Cape  Sheepskins  with   Wool  On. 

Wool — Stan'dakd  Samples. — The  standard  samples  of  wool  prescribed  by  the 
Secretary  of  the  Treasury  on  the  authority  of  paragraph  352  are  conclusive  in 
respect  to  classification  and  quality,  except  i)erhaps  where  the  issue  is  one  of 
fraud  or  mistake;  and  regulations  in  respect  to  such  samples  are  not  subject 
to  review  by  the  courts  or  the  Koard  of  (Jeneral  Appraisers. — U.  S.  v.  American 
Express  Co.  (C.  C),  T.  D.  30368;  Ab.  19295  (T.  D.  29119)  reversed. 

Wool  From  the  Island  of  Curacao,  remotely  of  merino  blood,  is  dutiable  at 
11  cents  per  pound,  as  wool  of  the  first  class,  under  the  provisions  of  para- 
graphs 348,  349,  355,  and  357,  and  is  not  dutiable  at  4  cents  per  pound  under 
paragraphs  351  and  358.— T.  D.  21.345  (G.  A.  4472). 

Wool    of    English    Blood    containing    no    perceptible    mixture    of    merino, 
although   imported  from.  New   Zealand,   is  wool  of  class  2.     The  test   is  the 
quality  and  not  the  place  of  origin. — Hempstead  v.  U.  S.,  116  Fed.  Rep.,  99. 
Leicester  Wool. 

From  New  Zealand. — Wool  the  fleece  of  the  Leicester  sheep  imiiorted  from 
New  Zealand  is  more  specifically  provided  for  in  paragraph  3.50  than  in  para- 
graph 349. 

Congressional  Intent. — The  phrase  in  paragraph  349  "and  all  wools  not 
hereinafter  included  in  classes  two  and  three "  operates  to  exclude  from 
classification  under  paragraph  .349  such  wools  as  are  specified  in  or  usually 
known  l)y  the  terms  used  in  paragraph  350. 

ClassiI'Ication. — Leicester    wool,    irrespective   of   the    country    of   origin,    is 
dutiable  at  the  rate  of  12  cents  per  pound  under  paragraphs  350  and  357. — 
T.  D.  26606  (G.  A.  6109). 
Mixed  Wools. 

"  Change  in  Condition."— Where  white  and  black  Iceland  wools,  which 
commercMally  have  always  been  dealt  in  and  imported  separately,  have,  with  the 
intention  of  obtaining  a  lower  rate  of  dut.v,  been  mixed  together  in  the  same 
bale,  but  without  being  subjected  to  any  other  alteration  by  chemical  or 
mechanical  means,  they  are  "changed  in  condition,"  within  the  meaning  of 
paragraph  356,  even  though  lh(\v  can  afterwards  be  restored  to  their  original 
state. 

DoT'iu.K  DrxY. — While  and  black  wools  were  changed  in  condition  by  mixing 
them  together  in  the  same  bale  for  the  |)uri)ose  of  making  the  combination 
subject  to  the  duty  which  would  be  apiilicable  to  the  black  wool  if  imported 
separately.     Held,  that,  as  to  the  while  wool,  that  the  change  was,  within  the 


FREE   LIST.  1189 

meaning  of  paragraph  356,  "  for  the  purpose  of  evading  the  duty  to  which  it 
would  otherwise  be  subject,"  and  tliat  under  the  further  provision  in  the  same 
paragraph  it  is  therefoi-e  liable  to  "  twice  the  duty  to  which  it  would  otherwise 
be  subject ;"  but  not  so  as  to  the  black  wool,  inasmuch  as  it  is  subject  to  the 
same  rate  of  duty  whether  classified  according  to  its  mixed  or  to  its  original 
condition. 

Where  wool  has  been  changed  in  condition  for  the  purpose  of  evading  duty, 
and,  as  provided  in  paragraph  856,  becomes  liable  to  "twice  the  duty  to  which 
it  would  otherwise  be  subject,"  the  duty  which  is  thus  doubled  is  that  which 
would  have  been  applicable  if  the  wool  had  been  imported  in  its  original 
condition. 

Average  Aggregate  Value. — Section  2912,  Revised  Statutes,  providing,  as  to 
wool  of  different  qualities  imported  in  the  same  package,  that  its  classification 
shall  be  determined  according  to  the  "  average  aggregate  value  of  the  contents  " 
of  the  package,  does  not  apply  to  wools  which  within  the  meaning  of  para- 
graph 350  have  been  changed  in  condition  for  the  purpose  of  evading  duty. — 
Stone  &  Downer  Co.  v.  U.  S.  (O.  C),  T.  D.  27515;  (G.  A.  5629)  T.  D.  25168 
affirmed. 

Panderma  Wool,  represented  by  standard  sample  No.  146,  is  classified  as 
wool  of  the  first  class.— T.  D.  25424  (G.  A.  5721). 

Weight  of  Wool  on  the  Skin. — If  an  appraiser  in  making  his  estimate  of 
the  weight  of  wool  on  the  skin  proceeds  according  to  the  method  prescribed 
by  the  Secretary  of  the  Treasury  under  paragraph  360,  his  estimate  is  con- 
clusive; and  consequently  an  estimate  made  by  the  importers  becomes  imma- 
terial, even  though  more  correct.  As  a  basis  of  relief  from  an  excessive  esti- 
mate, the  importei-s  must  first  show  by  direct  and  positive  proofs  that  tlie  ap- 
praiser did  not  proceed  properly. 

Where  the  Treasury  regulations  prescribe  that  in  ascertaining  the  amount  of 
wool  on  imported  sheepskins  "  a  reasonable  number  "  shall  be  sheared,  it  will 
not  be  assumed  that  8  out  of  20,000  was  not  a  reasonable  number,  where  there 
if-  evidence  that  the  skins  sheared  represented  a  correct  average  of  the  entire 
shipment,  and  there  is  no  direct  and  positive  evidence  to  the  contrary.  The 
question  of  what  is  "  a  reasonable  number  "  is  one  of  fact,  to  be  determined  by 
evidence.— U.  S.  v.  Thomas  (C.  C),  T.  D.  30646;  Ab.  10482  (T.  D.  27209) 
reversed. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Carbonization. — Carbonizing  is  the  treatment  of  wool  with  a  bath  of 
sulphuric  acid  which  does  not  injure  the  animal  fiber  but  decomposes  or 
disintegrates  burs  and  other  extraneous  vegetable  matter.  By  a  further 
process  the  disorganized  vegetable  matter  is  crushed  and  blown  out  of  the 
wool. 

As  the  object  of  carbonizing  is  to  bring  dirty  wool  up  to  the  standard  of 
that  which  is  naturally  clean,  it  is  not  always  easy  to  distinguish  between  the 
two.— T.  D.  18147   (G.  A.  3904). 

Samples  of  Wool. — Wool  imported  in  1893  and  placed  in  bonded  ware- 
house. Samples  delivered  to  importer  prior  to  August  28,  1894.  Wool  with- 
drawn after  August  28,  1894,  and  the  wool  liquidated  free  of  duty  under  the 
act  of  1894.  The  samples  were  assessed  for  duty  under  the  act  of  1890,  but 
claimed  to  be  entitled  to  free  entry.    Held  dutiable.— T.  D.  16476  (G.  A.  3229). 


1190  DIGEST   OF    CUSTOMS   DECISIONS. 

DECISIONS  UNDER  TIIK  ACT  OF  ISOO. 

North  Cliiiia  Sheep,  Fleeces  <»f. — Cei'Iaiii  h.ilcs  ol'  iiicr<li;iiMiise  purport iiif? 
Im  be  the  lleeces  of  tlie  unimproved  Norlli  Cliina  sliei'p  \vei-e  iinpoi-ted  rroiii 
Slianf^liai,  the  papers  beinj;;  re.milar  and  free  from  all  questions  of  fraud,  'llie 
troods  consisted  of  very  low  grade  wool,  eontaining  a  large  mixture  of  coarse, 
short  hair,  and  cost  3  cents  a  pound  in  Shanghai,  and  was  worth  but  9  cents  in 
Baltimore.  The  importer  testified  that  he  had  lived  in  Ciiina  and  had  d(>a]t 
in  the  fleeces  of  China  sheep,  and  that  the  importation  consistetl  of  such  lleeces. 
The  customhouse  expert,  however,  testified  that  the  hair  in  the  fleece  was  goat's 
hair,  and  on  this  evidence  the  collector  and  board  of  appraisers  placed  the  Im- 
I)ortation  in  class  2,  paragraph  377.  Held,  that  an  appellate  court,  taking  judi- 
cial notice  of  the  fact  that  a  large  proportion  of  hair  grows  on  the  bodies  of  unim- 
proved sheep,  would  lind  that  the  whole  importation  consisted  of  the  fleece  of 
the  sheep,  and  therefore  belonged  to  class  3,  reversing  tlie  circuit  eoui't. — 
Lyon  V.  Marine  (G.  C.  A.),  5.5  Fed.  Rep.,  9Gt. 

Goat  Hair. — Angora  goat  hair  with  an  admixture  of  cattle  hair  and  lliird- 
class  wool,  imported  and  invoiced  as  cattle  hair  and  claimed  to  be  free. 
Forfeiture  proceedings  decided  in  favor  of  the  importers.  The  <piestlon 
whether  the  merchandise  was  wool  or  hair  held  not  to  have  been  involved  in 
the  forfeiture  proceedings  and  the  merchandise  dutiable  at  10  cents  per 
pound  under  the  act  of  1883  and  12  cents  jier  pound  under  the  act  of  1890. — 
T.  D.  1349G   (G.  A.  1798). 

Goat  Hair,  Mixed. — A  mixture  of  goat  iiair  and  calf  hair  held  dutiable  as 
wool,  class  2.  and  not  free  as  raw  animal  hair. — T.  D.  13772  (G.  A.  19GG). 

Goat  Hair  Selected  and  Ruiiched,  prepared  for  brushmakers'  use,  held 
dutiable  at  24  cents  per  jiound  inidi'r  jtaragraphs  .'}77.  383.  and  384. — -T.  D. 
13942   (G.  A.  2047). 

Alum  Tanned  Sheepskins  With  the  Wool  on  are  dutiable  at  12  cents  per 
pound  under  paragraphs  377,384,  and  387  and  not  as  furs  dressed  on  the  skin  nor 
a?  dres.sed  sheei)skins.— T.  D.  13804  (G.  A.  1998). 

Wool. — The  importation  of  wool  separated  as  to  colors  by  entire  lleeces,  the 
coloi's  being  of  different  values,  and  entered  for  duty  as  washed  wool  of  the 
third  class,  is  not  witlnii  (he  paragraph  iiuixisiiig  double  duty.  Allirniing  50 
Fed.   Rep.,  910. 

This  proviso  can  not  be  restricted  to  tho.se  classes  of  wool  upon  which  the 
act  assesses  duty  by  the  term  "unwashed." — In  re  Higgins  (C.  C.  A.),  55  Fed. 
Rep.,  278. 

Pulled  Wool  Dutiable  as  Scoured. — Montevideo  merino  wool,  class  1, 
pulled  from  the  skins,  the  pelts  being  simply  spouted  with  cold  water,  should 
be  cla.ssified  as  .scoured  wool.— T.  D.  11400   (G.  A.  683). 

Sorted  Third-Class  Wool. — Certain  East  India  wool  held  to  be  dutiable  viz, 
white  Joria  at  G4  cents  and  yellow  Knelat  and  yellow  Joria  at  32  cents. — T.  D. 
14054   (G.  A.  2105). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Wool  imp(jrted  which  had  been  scoured,  then  carded  and  prepared,  then 
put  upon  a  comb  from  which  it  comes  in  long  lengths,  known  as  slivers  or 
slubbing.  It  is  then  put  through  a  process  called  grilling,  which  forms  the 
slivers  into  a  less  number  of  slivers  of  greater  thickness.  These  slivers  are 
then  taken  into  the  drawing  room  and  finished,  from  whence  they  come  out  in 
the  form  of  round  balls  called  tops.  The.se  tops  become  new  articles  of  mer- 
chandise which  are  sold  to  .spinners,  who  .spin  them  into  worsted  yarn.     The 


FREE   LIST.  1191 

collector  first  classed  the  woul  as  waste  and  fixed  a  duty  at  10  cents  a  pound, 
which  was  paid ;  but  subsequently  tlie  collector  imposed  a  duty  of  10  cents  a 
pound  on  the  whole  importation  as  wool  of  the  first  class,  costing  under  30 
cents  a  pound  in  the  unwashed  condition,  then  trebled  the  duty  because  im- 
ported scoured ;  and  then  doubled  the  result  upon  the  ground  that  the  tops 
had  been  changed  in  their  character  or  condition  for  the  purpose  of  evading 
the  duty.  The  importer  declined  to  pay,  and  the  United  States  sued.  Held, 
that  the  duty  of  60  cents  a  pound  was  properly  imposed. — Patton  v.  U.  S.,  159 
U.  S.,  500 ;  46  Fed.  Rep.  461,  affirmed. 

A  wool  was  originally  placed  in  the  third  class  by  the  examiner,  who  after- 
wards, upon  the  orders  of  the  appraiser,  made  another  examination  and  placed 
it  in  the  second,  and,  upon  the  refusal  of  the  appraiser  to  indorse,  made  a  third 
examination  and  phieed  it  in  the  first  class.  On  trial  several  experts  testified, 
upon  seeing  the  wool  for  the  first  time,  that  it  was  plainly  clothing  wool  (first 
class).  Held,  the  fact  of  the  original  judgment  of  the  Government  examiner 
was  evidence  for  the  importer  as  to  the  grade  of  the  w^ool  and  to  impeach  the 
reliability  of  the  expert  testimony  for  the  United  States. 

In  the  phrase,  "  wools  of  merino  blood  immediate  or  remote,"  "  remote  "  is 
limited  to  mean  within  the  limit  of  merino  blood  requisite  to  characterize  the 
wool  as  possessing  merino  qualities  and  adding  to  the  value. 

Where  an  article  has  been  finally  placed  in  a  class  other  than  that  in  which 
it  was  originally  and  the  collector  brings  suit  to  recover  the  excess  of  duty, 
he  is  entitled  to  a  presumption  that  it  is  rightfully  placed  in  said  other  class, 
and  the  burden  of  proof  is  on  the  defendant  to  prove  that  it  rightfully  belonged 
to  the  class  in  which  it  had  been  formerly  placed. — U.  S.  v.  Midgley  (D.  C), 
42  Fed.  Rep..  668. 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Wool. — The  specific  duty  by  weight  is  to  be  calculated  on  the  same  number 
of  pounds  in  each  case,  and  is  to  be  twice  the  amount  for  washed  that  it  is  for 
unwashed  wool,  and  the  ad  valorem  duty  on  washed  wool  is  to  be  twice  tiie 
ad  valorem  duty  on  the  same  number  of  pounds  of  unwashed  wool.  In  this 
case  there  was  imported  3,294  poxmds  of  washed  wool  valued  at  $1,627.  Had  it 
been  unwashed  it  would  have  been  valued  at  $813.50.  The  collector  exacted  20 
cents  a  pound  specific  duty  and  22  per  cent  ad  valorem  on  the  washed  value 
($1,627).  He  should  have  collected  20  cents  a  pound  and  22  per  cent  on  the 
unwashed  value  (.$813.50).— Arthur  v.  Pastor,  109  U.  S.,  139. 

The  provision  that  duty  on  wool  of  the  first  class  imported  washed,  shall 
be  twice  the  amount  of  the  duty  to  which  it  would  be  subjected  if  unwashed, 
must,  In  view  of  the  necessities  of  its  practical  application,  be  construed  to 
require  a  doubling  of  the  specific  and  ad  valorem  rates  and  not  a  computation 
of  the  amount  of  duties  which  the  law  would  impose  on  the  number  of  pounds 
of  unwashed  wool,  and  then  a  doubling  of  this  amount. — Foster  v.  Simmons, 
9  Fed.  Cas.,  573. 

Buenos  Aires  sheepskins,  imported  with  the  wool  on  and  dried,  but  not 
dressed,  usually  invoiced  as  sheepskins  and  known  in  commerce  by  that  name, 
are  dutiable  as  nonenumerated  articles  under  the  act  of  July  30,  1846,  and  not 
as  wool  unmanufactured  or  as  rawhides  and  skins  of  all  kinds,  whether  dried, 
salted,  or  pickled. 

Although  the  chief  value  of  the  sheepskins  is  the  wool,  and  a  large  proportion 
of  those  imported  are  after  importation  shorn  for  the  wool,  yet  the  well-known 
commercial  designation  of  the  article  as  a  whole  must  govern,  and  the  Gov- 
ernment can  not  appraise  the  wool  and  the  pelt  separately  and  charge  duty 


111)2  DIGEST   OF   CUSTOMS   DECISIONS. 

on   the  former  under   Schedule  C    (act  of  184G)    as  wool    unmanufactured. — 
ikv^SiW  v.  Lawrence  (1  lilatch.,  f)02),  G  Fed.  Ca.s.,  6. 

This  section  is  not  the  only  one  which  may  be  applicable  to  an  impor- 
tation of  wool  invoiced  at  less  than  7  cents  per  pound  and  not  mixed.  Under 
the  seventh  .section  of  this  act  the  collector  may  order  an  appraisement,  and  if 
that  results  in  a  valuation  over  7  cents  per  pound  the  ad  valorem  and  specific 
duty  provided  for  by  the  fK-t  of  May  19,  1828  (4  Stat.,  270),  must  be  levied,  the 
appraisal  being  conclusive  of  the  value. — Rankin  v.  Hoyt,  4  How.,  327. 

651.  Wool  wastes:  All  noils,  top  waste,  card  waste,  slubbing  waste, 
roving  waste,  rini:  waste,  yarn  waste,  bur  waste,  thread  waste,  gar- 
netted  waste,  slidddics.  mungo,  flocks,  wool  extract,  carbonized  wool, 
carbonized  noils,  and  all  oilier  wastes  not  specially  provided  for  in 
this  section.  This  i)ai-Mgraph  shall  be  effective  on  and  after  the  tirst 
day  of  December,  nineteen  hundred  and  thirteen,  until  which  time  the 
rates  of  duty  now  i)r(ivide(l  by  Schedule  K  of  the  existing  law  shall  re- 
main in  full  force  and  effet;.t. 

372.  Top  waste,  slubbing  waste,  roving  waste,  ring  waste,  anil  gar- 
netted  waste,  30  cents  per  pound. 

373.  Shoddy,  20  cents  per  pound  ;  noils,  wool  extract,  yarn  waste,  thread 
waste,  and  all  other  wastes  composed  wholly  or  in  part  of  wool,  and  not 
si>ecially  provided  for  in  this  section,  20  cents  per  pound. 

374.  Woolen     *     *     *,  mungo,  and  flocks,  10  cents  per  pound. 

361.  Top  waste,  slubbing  waste,  roving  waste,  ring  waste,  and  gar- 
netted  waste,  30  cents  per  pound. 

362.  Shoddy,  25  cents  per  pound  ;  noils,  wool  extract,  yarn  waste,  thread 
waste,  and  all  other  wastes  composed  wholly  or  in  part  of  wool,  and  not 
specially  provided  for  in  this  Act,  20  cents  per  pound. 

363.  Woolen     *     *     *.  mungo,  and  flocks,  10  cents  per  pound. 
279.  On  flocks,  mungo,  shoddy,  garnetted  waste,  and  carded  waste,  and 

carbonized  noils,  or  carbonized  wool,  15  per  centum  ad  valorem,     *     *     * 
685.  *     *     *,    noils,  yarn  waste,  card  waste,  bur  waste,  slubbing  waste, 
roving  waste,  ring  waste,  and  all  waste,     *     *     *     all  the  foregoing  not 
.otherwise  herein  i)rovided  for.     (Free.) 

388.  On  noils,  shoddy,  top  waste,  slubbing  waste,  roving  waste,  ring 
waste,  yarn  waste,  granettod  waste,  and  all  other  wastes  composed  wholly 

1890  •{  or  in  part  of  wool,  the  duty  shall  be  30  cents  per  pound. 

389.  On  woolen  *  *  *,  numgo,  and  flocks,  the  duty  shall  be  10  cents 
per  pound. 

361.  Woolen  *  *  *,  shoddy,  nuingo,  waste,  and  flocks,  10  cents 
per  pound. 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Mohair  Backings.— On  the  authority  of  G.  A.  7649  (T.  D.  34997),  alllrmeil 
in.  U.  S.  V.  Kingk  (6  Ct.  Cust.  Appls.  137;  T.  D.  35392),  the  mohair  backings 
were  held  free  of  duty  under  paragraph  651. — Ab.  38863. 

Mohair  Noils. — Reviewing  the  authorities  bearing  on  the  paragraph  of  the 
tariff  involved,  it  is  clear  that  the  "  wool  wastes  "  of  paragraph  651,  embracing 
as  it  does  all  noils,  includes  noils  of  hair  from  Angora  or  alpaca  goats. — 
Crimmins  &  Tierce  et  al.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35392;  (G.  A.  Ab. 
36761)  T.  D.  34865  reversed  and  (G.  A.  7649)  T.  D.  34997  aflSrmed. 

Mohair  Waste. — Garnetted  mohair  waste,  classified  under  paragraph  384, 
was  held  free  of  duty  under  paragraph  651  on  the  authority  of  U.  S.  v.  Ringk 
(6  Ct.  Cust.  Appls.,  — ;  T.  D.  35392).— Ab.  37976. 

Scraps  of  Sheepskin  with  Wool  Thereon. — SnuiU  scraps  of  sheepskin  with 
wool  on  them  are  not  dutiable  under  paragraph  384  as  waste  not  specially  pro- 
vided for,  but  are  free  of  duty  as  wool  waste  under  paragraph  651.  By  para- 
graph 651  Congress  intended  to  admit  free  of  duty  all  forms  of  wool  waste. — 
T.  D.  35714  (G.  A.  7774). 


1909  ^ 


1897  < 


1894< 


FREE   LIST.  1193 

DECISIONS  UNDER  THE  ACT  OF  1S97. 

Allowances  for  Unusual  Absorption  of  Sea  Water. — Where  imported 
woolen  noils  (dutiable  under  paragraph  362.  taril^  act  of  1897)  have  become 
saturated  with  sea  water,  so  as  to  absorb  while  in  transitu  an  unusual  amount 
of  moisture,  the  weight  of  which  is  ascertainable  with  reasonable  certainty, 
the  importer  is  entitled  to  have  the  entry  liquidated  on  the  basis  of  the  landed 
weight  of  the  goods,  less  the  weight  of  the  water. 

While  compliance  with  article  851,  Customs  Regulations,  1892,  is  recom- 
mended as  desirable.  Held,  that,  in  a  hearing  before  the  board  of  classifica- 
tion, the  importers'  contention  in  such  a  case  may  be  established  by  the 
ordinary  rules  of  evidence.  (Following  U.  S.  v.  Goodsell,  C.  C.  A.,  91  Fed. 
Rep.,  519,  and  In  re  Goodsell,  G.  A.  4408).— T.  D.  22078  (G.  A.  4672). 

Woolen  Rags. — Held,  that  certain  clippings  produced  in  tlie  manufacture 
of  woolen  garments  are  dutiable  under  paragraph  363  as  "  woolen  rags,"  and 
not  under  paragraph  362,  relating  to  wool  waste. — U.  S.  v.  Pearson  (C.  C.  A.), 
T.  D.  26394;  T.  D.  25317  (C.  C.)  affirmed. 

DECISION  UNDER  THE  ACT  OF  1894. 

*'  Extracts  Cheviot." — The  merchandise  is  invoiced  as  "  Extracts  Cheviot." 
It  is  produced  from  cloth  clippings  or  rags  composed  of  cotton  and  woolen 
yarns  or  threads,  by  treating  the  same  in  an  acid  bath  by  which  the  vegetable 
fibers  are  carbonized  and  destroyed.  The  product  is  subsequently  washed  and 
dried. 

Said  merchandise  is  not  rags  nor  waste,  but  partly  manufactured  shoddy. — 
T.  D.  18151   (G.  A.  3908). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Mohair  Flocks  dutiable  as  flocks.— T.  D.  13002   (G.  A.  1553). 

Alpaca  Noils  held  dutiable  as  noils  and  not  as  wool  of  class  2. — T.  D. 
12680   (G.  A.  1329). 

Chinese  Camel's-Hair  Noils,  being  the  short  hair  of  the  camel  obtained 
by  combing,  are  dutiable  as  noils  and  not  as  camel's  hair  of  the  second  class 
nor  as  waste.— Lobsitz  v.  U.  S.  (C.  C),  75  Fed.  Rep.,  834.— T.  D.  15232  (G.  A. 
2725). 

Duty  on  Waste  Pieces  of  Waterproof  Garments. — Waste  pieces  of  cloth 
composed  in  part  of  rubber,  cotton,  and  wool  held  dutiable  as  waste  composed 
in  part  of  wool  and  not  as  waste  not  specially  provided  for.  Reversing  T.  D. 
13215    (G.  A.  1636). 

The  fact  that  the  wool  was  not  utilized  after  importation  does  not  affect  the 
classification.    Note  T.  D.  15550. — U.  S.  v.  Cummings  (C.  C),  65  Fed.  Rep.,  495. 

Cotton  and  Wool  Waste,  the  refuse  thrown  off  in  the  manufacture  of 
cotton  and  wool  fabrics,  is  dutiable  as  waste  and  not  free  as  cotton  waste  or 
flocks.— T.  D.  13217  (G.  A.  1638). 

Wool  Waste  and  Rags,  Mixed. — Merchandise  consisting  in  part  of  wool 
rags  and  in  part  of  wool  yarn,  and  thread  waste,  as  waste. — T.  D.  12986 
(G.  A.  1537). 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Wool  Noils. — Carded  wool  noils  made  from  improved  turkisli  wool,  of 
Merino  blood,  and  in  a  scoured  condition,  held  dutiable  as  scoured  wool, 
class  1,  and  not  as  wool  of  the  third  class  as  noils  made  from  carpet  wool. — 
T.  D.  10495   (G.  A.  145). 


1194  DIGEST   OF    CUSTOMS   DECISIONS. 

lliiiji  Waste,  refuse  material  i)ro(liue(l  in  the  process  of  spinning  wool,  is 
waste.— T.  D.  Wl~)2  (G.  A.  305). 

♦'  Wool  Waste "  as  employed  in  the  tariff  acts  signifies  such  parts  or 
particles  of  wool  as  are  thrown  off  in  the  several  processes  of  manufacture  of 
wool  in  wt)ol  or  worsted  fabrics,  and  does  not  include  wool  which  has  been 
prepared  for  spinning,  and  artiticially  and  intentionally  made  into  a  form  like 
such  i)arts  or  particles,  even  if  sometimes  called  "waste"  in  trade. — U.  S.  v. 
Patton   (D.  C),  40  Fed.  Kep.,  401. 

DECISION  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF   1SS3. 

Wool  Waste. — Pulverized  waste  or  Hock  or  shoddy,  being  the  refuse  thrown 
off  in  shearing  or  finishing  woolen  cloths,  having  been  imported  and  used 
under  those  names  prior  to  this  act,  and  being  ,so  known  in  trade  and  com- 
merce, is  liable  to  a  duty  of  5  per  cent  as  waste  or  shoddy  and  not  under 
Schedule  C  as  a  manufacture  of  wool. — Lennig  v.  Maxwell  (3  Blatchf.,  125), 
15  Fed.  Cas.,  312. 

652.  Original  paintings  in  oil,  nnneral,  water,  or  other  colors,  pastels, 
original  drawings  and  sketches  in  pen  and  ink  or  pencil  and  water 
colors,  ai'tists'  proof  etchings  unbound,  and  engravings  and  woodcuts 
unbound,  original  sculi>tures  or  statuary,  including  not  more  than  two 
replicas  or  reproductions  of  the  same;  but  the  terms  "sculpture"  and 
"statuary"  as  used  in  this  paragraph  shall  be  understood  to  include 
professional  productions  of  sculptors  only,  whether  in  round  or  in 
relief,  in  bronze,  marble,  stone,  terra  cotta,  ivory,  wood,  or  metal,  or 
whether  cut,  carved,  or  otherwise  wrought  by  hand  from  the  solid  block 
or  mass  of  marble,  stone,  or  alabaster,  or  from  metal,  or  cast  in 
1913  bronze  or  other  metal  or  substance,  or  from  wax  or  i)]astei\  made  as 
the  professional  productions  of  sculptors  only;  and  the  words  "paint- 
ing" and  "sculpture"  and  "statuary"  as  used  in  this  paragraph  shall 
not  be  understood  to  include  any  articles  of  utility,  nor  such  as  ai*e 
made  wholly  or  in  part  by  stenciling  or  any  other  mechanical  proce.ss ; 
and  the  words  "  etchings,"  "  engravings,"  and  "  woodcuts  "  as  used  in 
this  paragraph  shall  be  understood  to  include  only  such  as  are  printed 
by  hand  from  i)lates  or  blocks  etched  or  engraved  with  hand  tools  and 
not  s\ich  as  are  printed  from  plates  or  blocks  etche<l  or  engraved  by 
photochemical  or  other  mechanical  processes. 

717.  Works  of  art,  including  paintings  in  oil,  mineral,  water,  or  other 
colors,  pastels,  original  drawings  and  sketches,  etchings,  and  engrav- 
ings, and  sculptures,  which  are  proved  to  the  satisfaction  of  the  Secre- 
tary of  the  Treasui\v  under  rules  prescribed  by  him  to  have  been  in 
existence  more  than  twenty  years  jirior  to  the  date  of  their  importation, 
but  the  term  "  sculi)tures  "  as  herein  used  shall  be  understood  to  include 
professional  productions  of  sculptors  only,  whether  round  or  in  i-elief, 
1909  in  bronze,  marble,  stone,  terra  cotta,  ivory,  wood,  or  metal  ;  and  the 
word  "painting,"  as  u.sed  in  this  Act,  shall  not  be  understood  to  include 
any  article  of  utility  nor  such  as  are  made  wholly  or  in  part  by  stencil- 
ing or  any  other  mechanical  process ;  and  the  words  "  etchings "  and 
"  engravings,"  as  use<l  in  this  Act,  shall  be  understood  to  include  only 
such  as  are  printed  by  hand  from  plates  or  blocks  etched  or  engraved 
with  hand  tools,  and  not  such  as  are  printed  from  plates  or  blocks 
etched  or  engraved  by  plKjtochemical  processes.     *     *     * 

1897  (No  corresponding  provision.) 

1894  (No  corresponding  provision.) 

1890  (No  corresponding  provision.) 

1883  (No  corresponding  provision.) 


FREE   LIST.  1195 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Picture  Frames. — Where  paintings  have  been  admitted  free  of  duty,  the 
frames  on  these,  when  framed,  have,  by  a  long  course  of  practice  in  the  customs, 
recognized  in  law,  been  dutiable;  and  where  paintings  are  dutiable  and  are 
imported  in  frames,  these  frames  are  not  integral  parts  of  the  pictures  and  can 
not  be  deemed  containers,  either  in  themselves  or  by  the  rule  ejusdem  generis. 
The  pictures  and  the  frames  are  separable  for  tarifiE  purposes.  U.  S.  v.  Hensel 
(9S  Fed.,  418).— Kronfeld,  Saunders  &  Co.  et  al.  v.  JJ.  S.  (Ct.  Cust.  Appls.), 
T.  D.  39399;   (G.  A.  Ab.  33227)  T.  D.  33GGS  affirmed. 

Interpretation  of  Paragraphs  376  and  652. — The  free  entry  of  paintings, 
pastels,  drawings,  and  sketches  is  limited  to  one  article,  which  must  be  the 
original. 

Artists'  proof  etchings  unbound,  and  engravings  and  woodcuts  unbound,  are 
free  of  duty  without  regard  to  the  number,  when  consisting  of  proofs  of  the 
artist. 

The  free  entry  of  sculptures  or  statuary  Is  limited  to  the  original  and  to 
two  replicas  or  reproductions  thereof. 

Paragraph  376,  therefore,  will  cover  all  paintings,  water  colors,  drawings, 
etc.,  which  are  partly  produced  by  stenciling  or  other  mechanical  process;  all 
copies  of  paintings,  water  colors,  drawings,  etc. ;  all  statuary  and  sculptures 
not  the  production  of  a  professional  sculptor  or  which  are  produced  wholly  or 
in  part  by  mechanical  proce.ss ;  all  replicas  or  reproductions  of  original 
statuary  (with  the  exception  of  two  replicas  or  reproductions  covered  by  said 
paragraph  6.52)  ;  all  etchings,  engravings,  and  woodcuts  not  artists'  proofs 
though  printed  from  plates  or  blocks  etched  or  engraved  with  hand  tools ;  and 
all  etchings,  engravings,  and  woodcuts  not  printed  from  plates  or  blocks  etched 
or  engraved  with  hand  tools.— Dept.  Order  (T.  D.  339S5). 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Works  of  Art  More  than  20  Years  Old. — Paragraph  717  in  its  first  pro- 
vision grants  free  entry  to  "  works  of  art,  including  paintings  in  oil,  mineral, 
water,  or  other  colors,  pastels,  original  drawings  and  sketches,  etchings  and 
engravings,  and  sculptures,  which  are  proved  to  have  been  in  existence  more 
than  20  years  prior  to  the  date  of  their  importation."  Held,  that  certain 
Chinese  vases  are  not  within  the  cla.ss  of  objects  there  provided  for.  G.  A. 
7123  (T.  D.  31069)  modified.- T.  D.  32800  (G.  A.  7390). 

Compliance  with  Regulations. — In  order  that  works  of  art  which  have  been 
in  existence  more  than  20  years  prior  to  their  importation  may  be  entitled 
to  free  entry  under  paragraph  717,  it  is  necessary  that  the  required  evidence 
to  prove  their  age  shall  be  filed  with  the  collector  at  the  time  the  goods  are 
entered,  pursuant  to  regulations  issued  by  the  Secretary  of  the  Treasury  (T.  D. 
29959)  under  the  authority  granted  him  for  that  purpose  in  paragraph  717. — 
T.  D.  30732  (G.  A.  7054). 

653.  Works  of  art,  drawings,  engravings,  photographic  pictures,  and 
philosophical  and  scientific  apparatus  brought  by  professional  artists, 
lecturers,  or  scientists  arriving  from  abroad  for  use  by  them  tem- 
porarily for  exhibition  and  in  illustration,  promotion,  and  encourage- 
ment of  art,  science,  or  industry  in  the  United  States,  and  not  for  sale, 
shall  be  admitted  free  of  duty,  under  .such  regulations  as  the  Secretary 
of  the  Treasui-y  shall  prescribe;  but  l.onds  shall  be  given  for  the  pay- 
ment to  the  United  States  of  such  duties  as  may  be  Imposed  by  law 
upon  any  and  all  such  articles  as  shall  not  be  exported  within  sis 
months  after  such  importation :  Provided,  That  the  Secretary  of  the 
Treasury  may,  in  his  discretion,  extend  such  period  for  a  further  term 
of  six  months  in  cases  where  application  therefor  shall  be  made. 


1913 


1909 


1897 


1196  DIGEST   OF   CUSTOMS   DECISIONS. 

71  1.  Works  of  art.  (Irawiiij^'s.  I'lifiravin^rs.  photosraiiliic  pictures,  and 
philosopliical  and  scicnlitic  appaiatus  hnm^'lit  l».v  pntfossional  artists, 
lectiUHTs,  or  scientists  arrivinj^  from  aljroad  for  use  by  llicm  temporarily 
for  exhibition  and  in  illustration,  promotion,  and  encouragement  of  art, 
science,  or  industry  in  tlie  United  States,  and  not  for  sale,  shall  be 
admitted  free  of  duty,  under  such  refjulations  as  the  Secretary  of  the 
Treas\iry  shall  prescribe;  but  bonds  shall  be  jiiven  for  the  payment  to 
the  United  Stales  of  such  duties  as  may  be  imiiosed  by  law  uiion  any 
and  all  such  articles  as  shall  not  be  exiiortcd  within  six  mouths  after 
such  importation:  I'roiidcd,  That  the  Secretary  of  the  Treasury  may, 
in  his  discretion,  extend  such  period  for  a  further  term  of  six  months 
in  cases  where  applications  therefor  shall  be  made. 

701.  Works  of  art,  drawings,  engravings,  photographic  pictures,  and 
philosophical  and  scientific  apparatus  brought  by  professional  artists, 
lecturers,  or  scientists  an-iving  from  abroad  for  use  by  them  temjiorarily 
for  exhibition  and  in  illustration,  promotion,  and  encoin'agcmciit  of  art, 
science,  or  industry  in  the  United  States,  and  not  for  sale,  shall  be  ad- 
mitted free  of  duty,  under  such  regulations  as  the  Secretary  of  the 
Treasury  shall  prescribe;  but  bonds  shall  be  given  for  the  payment  to 
the  United  States  of  such  duties  as  may  be  imjiosed  by  law  ujion  any 
and  all  such  articles  as  shall  not  be  exi)orted  within  six  months  after 
such  importation:  Provided,  That  the  Secretary  of  the  Tivasury  may, 
in  his  discretion,  extend  such  period  for  a  further  term  of  six  months 
in  cases  where  applications  therefor  shall  be  made. 

GS7.  Works  of  art.  drawings,  engravings.  iihotograi)hic  ])ictures.  and 
philosophical  and  scientific  apparatus  bi'ouglit  by  professional  artists, 
lecturers,  or  scientists  arriving  from  abroad  for  use  by  them  temporarily 
for  exhibition  and  in  illustration,  promotion,  and  encouragement  of  art, 
science,  or  industry  in  the  Uniteti  States,  and  not  for  sale,  and  photo- 
graphic pictures,  imj)orte(l  for  exhibition  by  any  association  established 
in  good  faith  and  duly  authorized  under  the  laws  of  the  United  States, 
or  of  any  State,  expressly  and  solely  for  the  promotion  and  encourage- 
ment of  .science,  art,  or  industry,  and  not  intended  for  sale,  shall  be  ad- 
mitted free  of  duty,  under  such  regulations  as  the  Secretary  of  the 
Treasury  shall  prescribe;  but  bonds  shall  be  given  for  the. payment  to 
the  United  States  of  such  duties  as  may  be  imposed  ny  law  upon  any 
and  all  such  articles  as  shall  not  be  eX])orted  within  six  months  after 
such  importation  :  I'rornlcd.  That  the  Seci-etary  of  the  Treasury  may, 
in  his  discretion,  extend  such  period  for  a  further  term  of  six  months 
in  cases  where  applications  therefor  shall  be  made. 

758.  Woi'ks  of  art.  drawings,  engravings,  photographic  pictures,  and 
philosophical  and  scientific  apparatus  l)rought  by  professional  artists, 
lecturers,  or  scientists  arriving  from  abroad  for  use  by  them  temporarily 
for  exhibition  and  in  illustration,  promotion,  and  encouragement  of  art, 
science,  or  industry  in  the  United  States,  and  not  for  sale,  and  photo- 
graphic pictures,  paintings,  and  statuary,  imported  for  exhibition  by  any 
association  established  in  good  faith  and  duly  authorized  under  the  laws 
of  the  United  States,  or  of  any  State,  exi)ressly  and  solely  for  the  pro- 
motion and  encouragement  of  science,  art,  or  industry,  and  not  intended 
for  sale,  shall  be  atlmitted  free  of  duty,  imder  such  regulations  as  the 
Secretary  of  the  Treasury  shall  prescribe;  but  bonds  shall  be  given  for 
the  payn)ent  to  the  Ignited  States  of  such  duties  as  may  be  impo.sed  by 
law  upon  any  and  alJ  of  such  articles  as  shall  not  be  exported  within 
six  months  after  such  importation:  Provided,  That  the  Secretary  of  the 
Treasury  may,  in  his  discretion,  extend  such  period  for  a  further  term 
of  six  montlis  in  cases  where  applications  therefor  shall  be  made. 

Skc.  2508.  All  paintings,  statuary,  and  photographic  pictures  imported 
into  the  United  States  for  exhibition  by  any  association  duly  authorized 
imder  the  laws  of  the  United  States,  or  of  any  State,  for  the  promotion 
and  encouragement  of  science,  art.  or  industry,  and  not  intended  for 
1883  sale,  shall  be  admitted  free  of  duty,  under  such  regulations  as  the  Sec- 
retary of  the  Treasury  shall  prescribe.  But  bonds  shall  be  given  for 
the  payment  to  the  I'nited  States  of  such  duties  as  may  be  imposed 
by  law  upon  any  and  all  of  such  articles  as  shall  not  be  reexported 
within  six  months  after  such  imi)ortation. 


1894 


1890 


FREE    LIST.  1197 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Regulations  governiug  articles  imported  under  six  montlis'  bond. — Dept. 
Order  (T.  D.  33S06). 

Photographic  Films,  classified  under  paragraph  474,  and  magic-lantern 
slides,  classified  as  manufactures  of  metal  under  paragraph  199,  were  claimed 
free  of  duty  under  paragraph  714.    Protest  overruled. — Ab.  37768. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Models  of  Invention  (Printing  3Iachine) . — A  printing  machine  imported 
for  exhibition  and  to  sell  the  patent  right  held  not  to  be  free.  It  is  not  a 
scientific  or  philosophical  apparatus.— T.  D.  12579  (G.  A.  1263). 

Pictures  and  Paintings  for  Exhibition. — A  company  incorporated  in  this 
country  for  the  purpose  of  importing  pictures  and  paintings  not  for  sale,  but 
for  purposes  of  exhibition  and  then  reexportation,  and  which  is  in  fact  estab- 
lished in  part  as  an  advertising  adjunct  of  a  commercial  firm  of  art  dealers  and 
publishers,  whose  name  it  adopts,  whose  place  of  business  it  uses  gratuitously 
for  its  exhibition,  and  whose  employee  is  its  general  manager,  is  not  an  "  asso- 
ciation established  in  good  faith  expre.ssly  and  solely  for  the  promotion  and 
encouragement  of  science,  art,  or  industry."  within  the  meaning  of  this  para- 
graph.—U.  S.  V.  Boussod-Valladon  Co.  (C.  C.  A.),  71  Fed.  Rep.,  503,  reversing 
66  id.,  718,  and  aflirming  T.  D.  11225  (G.  A.  584). 

654.  Works  of  art,  collections  in  illustration  of  the  progress  of  the 
arts,  sciences,  agriculture,  or  manufactures,  photographs,  works  in  terra 
cotta,  parian,  pottery,  or  porcelain,  antiquities  and  artistic  copies 
thereof  in  metal  or  other  material,  imported  in  good  faith  for  ex- 
hibition at  a  fixed  place  by  any  State  or  by  any  society  or  institution 
established  for  the  encouragement  of  the  arts,  science,  agriculture,  or 
education,  or  for  a  municipal  corporation,  and  all  like  articles  imported 
in  good  faith  by  any  society  or  association,  or  for  a  municipal  corpora- 
tion, for  the  purpose  of  erecting  a  public  monument,  and  not  intended  for 
1913  sale  nor  for  any  other  purpose  than  herein  expressed  ;  but  bond  shall  be 
given  under  such  rules  and  regulations  as  the  Secretary  of  the  Treasury 
may  prescribe,  for  the  payment  of  lawful  duties  which  may  accrue 
should  any  of  the  articles  aforesaid  be  sold,  transferred,  or  u.sed  con- 
trary to  this  provision,  and  such  articles  shall  be  subject,  at  any  time,  to 
examination  and  inspection  by  the  proper  officers  of  the  customs :  Pro- 
vided, That  the  privileges  of  this  and  the  preceding  paragraph  shall  not 
be  allowed  to  associations  or  corporations  engaged  in  or  connected  with 
business  of  a  private  or  commercial  character. 

715.  Works  of  art,  collections  in  illustration  of  the  progress  of  the 
arts,  sciences,  or  manufactures,  photographs,  works  in  terra  cotta,  parian, 
pottery,  or  porcelain,  antiquities,  and  artistic  copies  thereof  in  metal  or 
other  'material,  imported  in  good  faith  for  exhibition  at  a  fixed  place  by 
any  State  or  by  any  society  or  institution  established  for  the  encourage- 
ment of  the  arts,  science,  or  education,  or  for  a  municipal  corporation, 
and  all  like  articles  imported  in  good  faith  by  any  society  or  association, 
or  for  a  municipal  corporation  for  the  purpose  of  erecting  a  public 
1909  monument,  and  not  intended  for  sale,  nor  for  any  other  purpose  than 
herein  ex|)ressed ;  but  bonds  shall  be  given  i;nder  such  rules  and  regula- 
tions as  the  Secretary  of  the  Treasury  may  prescribe,  for  the  payment 
of  lawful  duties  which  may  accrue  should  any  of  the  articles  aforesaid 
be  sold,  transferred,  or  used  contrary  to  this  provision,  and  such  articles 
shall  be  subject,  at  any  time,  to  examination  and  inspection  by  the  proper 
officers  of  the  customs :  Provided,  That  the  privileges  of  this  and  the  pre- 
ceding section  shall  not  be  allowed  to  associations  or  corporations  en- 
gaged iu  or  connected  with  business  of  a  private  or  commercial  character. 


1894 


1198  DIGEST    OF    CUSTOMS    DECISIONS. 

702.  Works  of  art,  colU'ctions  in  illnstrntion  of  tho  procross  of  the 
arts,  si-iem-e.s.  or  m.-imifiirlurcs,  iili(>to<:ra|ihs,  works  in  t(M-r:i  cott:!,  parian, 
pottery,  or  i)orcolaln.  anti(iuities,  and  artistic  copies  tliereof  in  metal  or 
other  material,  imported  in  koo<1  faitii  for  exiiil)ition  at  a  tixed  place  by 
any  State  or  l>y  any  society  or  institution  I'stabiislied  for  the  encourage- 
ment of  the  arts,  science,  or  education,  or  for  a  nninicipal  corporation, 
ami  all  like  articles  imjiorted  in  ^ood  faith  by  any  society  or  association, 
or  for  a  municipal  corporation  for  tlie  purpose  of  erecting'  a  public  inonu- 
1897  ment.  and  not  intended  for  sale,  nor  for  any  other  inirpose  than  h<>rein 
expressed;  but  bonds  shall  be  given  under  such  rides  and  regulations  as 
the  Secretary  of  the  Ticasury  may  prescribe,  for  the  paynieid  of  lawful 
duties  which  may  accrue  sliould  any  of  the  articles  aforesaid  be  sold, 
transferred,  or  used  contrary  to  this  provision,  and  such  articles  shall  be 
subject,  at  any  time,  to  exanunation  and  inspection  by  the  proper  ofhcers 
of  the  customs:  Provided,  That  the  privileges  of  this  and  the  preceiling 
section  shall  not  be  allowed  to  associations  or  corporations  engaged  in  or 
connected  with  business  of  a  private  or  coimnercial  character. 

688.  Works  of  art,  collections  in  illustration  of  the  progress  of  the  arts, 
science,  or  manufactures,  photographs,  works  in  terra  cotta,  parian, 
pottery,  or  itorcelain,  and  artistic  copies  of  anticpiities  in  metal  or  other 
material,  hereafter  imported  in  good  faith  for  i)crmanent  exhibition  at  a 
fixed  place  by  any  society  or  institution  establislicd  for  the  encourage- 
ment of  the  arts  or  of  science,  and  all  like  articles  imported  in  good  faith 
by  any  society  or  association  for  the  purpose  of  er(>cting  a  public  monu- 
ment, and  not  intended  for  sale,  nor  for  any  other  purpose  than  herein 
expressed ;  but  bonds  shall  be  given  under  such  rules  and  regulations  as 
the  Secretary  of  the  Treasury  may  prescribe,  for  the  payment  of  lawful 
duties  which  may  ac<"rue  should  any  of  the  articles  aforesaid  be  sold, 
transferred,  or  used  contrary  to  this  provision,  and  such  articles  shall 
be  subject,  at  any  time,  to  examination  and  insi)ection  by  the  proper 
officers  of  the  customs:  Provided,  That  the  privil(\ges  of  this  and  the  pre- 
ceding section  shall  not  be  allowed  to  associations  or  corporations  en- 
gaged in  or  connected  with  business  of  a  private  or  commercial  character. 

759.  Works  of  art,  collections  in  illustration  of  the  progress  of  the  arts, 
science,  or  manufactures,  photographs,  works  in  terra  cotta,  parian. 
pottery,  or  porcelain,  and  artistic  cojiies  of  anti(|uities  in  metal  or  other 
material  hereafter  imported  in  good  faith  for  permanent  exhibition  at  a 
lixed  place  l)y  any  society  or  institution  established  for  the  encourage- 
ment of  the  arts  or  of  .science,  and  all  like  articles  imported  in  good 
faith  by  any  society  or  association  for  the  purpose  of  erecting  a  public 
monument,  and  not  intended  for  sale,  nor  for  any  other  purpo.se  than 
1890  herein  expressed  ;  but  bonds  shall  be  given  under  such  rules  and  regula- 
tions as  the  Secretary  of  the  Treasury  may  prescribe,  for  the  payment 
of  lawful  duties  which  may  accrue  should  any  of  the  articles  aforesaid 
be  sold,  triuisfcrred,  or  used  contrary  to  this  provision,  and  stu-h  articles 
shall  be  subject,  at  any  time,  to  exanunation  and  inspection  by  the 
proper  olliccrs  of  the  customs:  Provided,  That  the  i)rivileges  of  this  and 
the  preceding  .secti(m  shall  not  be  allowed  to  associations  or  corporations 
engaged  in  or  connected  with  business  of  a  private  or  conunercial  char- 
acter. 

Sec.  2r)00.  All  works  of  art,  collections  in  ilhistration  of  the  i)rogress 
of  the  arts,  science,  or  manufactures,  photographs,  works  in  terra  cotta, 
parian,  pottery,  or  porcelain,  and  artistic  copies  of  antiquities  in  metal 
or  other  material,  hereafter  imjjorted  in  good  faith  for  permanent  exhi- 
bition at  a  fixed  i)lace  by  any  society  or  institution  established  for  the 
encouragement  of  the  arts  or  science,  and  not  intended  for  sale,  nor  for 
any  other  purpose  than  is  hereinbefore  expressed,  and  all  such  articles, 
imported  as  aforesaid,  now  In  bond,  and  all  like  articles  imported  in 
good  faith  by  any  society  or  association  for  the  purpose  of  erecting  a 
public  monument,  and  not  for  sale,  shall  be  admitted  free  of  duty,  under 
such  regidations  as  the  Secretary  of  the  Treasury  may  prescribe:  I'ro- 
vided.  That  the  iiarties  importing  articles  as  aforesaid  shall  be  required 
to  give  bonds,  with  sufficient  sureties,  under  such  rules  and  regulations 
as  the  Secretary  of  the  Treasm-y  may  prescribe,  for  the  payment  of  law- 
ftd  duties  which  may  accrue  should  any  of  tiie  articles  aforesaid  be  sold, 
transferred,  or  used  contrary  to  the  provisions  and  intent  of  this  act. 


1883 


FREE    LIST.  1199 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Picture  Frames — Free  Entry. — AMiere  pictures  are  admitted  free  of  duty 
under  bond  for  exhibition  under  paragraph  715  the  frames  should  also  be 
passed  free  of  duty.— Dent.  Order  (T.  D.  33728). 

Statue  Imported  for  a  Club. — The  principal  purpose  of  the  Olympic  Club 
is  to  encourage  athletics,  and  to  do  this  a  regular  corps  of  teachers  is  em- 
ployed to  give  systematic  physical  instruction.  Such  an  insti*:ution  is  engaged 
in  educational  work  and  a  statue  artistic  in  character  imported  for  exhibition 
in  the  club  falls  within  the  terms  of  paragraph  715  and  was  entitled  to  free 
entry.— U.  S.  v.  Olympic  Club  (Ct.  Cust.  Appls.),  T.  D.  34442;  (G.  A.  Ab. 
33652)  T.  D.  33763  affirmed. 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Frame  for  Painting  Held  Free  if  the  Painting  Is  Covered  by  Para- 
graph 702. — This  ruling  is  not  to  be  regarded  as  a  precedent  to  be  applied  to 
importations  under  any  other  paragraphs  of  the  free  list.  As  an  example,  it 
is  not  an  authority  for  admitting  free  of  duty  the  frames  on  paintings  by 
American  artists  residing  abroad,  which  paintings  are  themselves  free  under 
paragraph  703,  for  obviously  the  frame  is  not  "  the  production  of  an  American 
artist."— Ab.  14973  (T.  D.  28074). 

Specimens  for  Educational  Institutions. — Certain  pieces  of  marble  were 
held  free  of  duty  under  paragraph  702  as  specimens  imported  for  an  educa- 
tional institution.— Ab.  17983  (T.  D.  28703). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Japanese  Antiquities  for  a  Private  Museum  are  not  free. — T.  D.  11579 
(G.  A.  754). 

Korean  Collection  for  Stanford  University. — Articles  of  silk  wearing  ap- 
parel, jewelry,  swords,  court  robes,  and  other  articles  forming  a  collection  of 
curiosities  and  of  objects  indicating  the  life  of  the  people  of  Korea  imported 
for  the  museum  of  Leland  Stanford  University,  are  free. — T.  D.  13875  (G.  A. 
2028). 

655.  Works  of  art,  productions  of  American  artists  residing  tem- 
porarily abroad,  or  other  works  of  art,  including  pictorial  paintings  on 
glass,  imported  expressly  for  presentation  to  a  national  institution,  or 
to  any  State  or  municipal  corporation  or  incorporated  religious  society, 
college,  or  other  public  institution,  including  stained  or  painted  window 
glass  or  stained  or  painted  glass  windows  imported  to  be  used  in  houses 
of  worship,  and  excluding  any  article,  in  whole  or  in  part,  molded, 
cast,  or  mechanically  wrought  from  metal  within  twenty  years  prior  to 
importation ;  but  such  exemption  shall  be  subject  to  such  regulations  as 
the  Secretary  of  the  Treasury  may  prescribe. 

716.  Works  of  art,  productions  of  American  artists  residing  tem- 
porarily abroad,  or  other  works  of  art,  including  pictorial  paintings  on 
glass,  imported  expressly  for  presentation  to  a  national  institution,  or 
to  any  State  or  municipal  corporation  or  incorporated  religious  society, 
college,  or  other  public  institution,  except  stained  or  painted  window 
glass  or  stained  or  painted  glass  windows,  and  except  any  article,  in 
whole  or  in  part,  molded,  cast,  or  mechanically  wrought  from  metal 
within  twenty  years  prior  to  importation ;  but  such  exemption  shall  be 
subject  to  such  regulations  as  the  Secretary  of  the  Treasury  may 
prescribe. 


1913 


1909 


1897 


1894 


1890 


1883 


1200  DIGEST   OF   CUSTOMS   DECISIONS. 

703.  Wiirk-s  of  art,  tlu'  i)ro(luotion  of  Aiiu'iicaii  artists  rosidiiu;  tem- 
porarily abroad,  or  otlior  \vnri<s  of  art,  including  jiidorial  i)aintinf;s  on 
glas.s,  iiiii)(>rtod  oxprossly  for  prescMitatioii  to  a  national  institution,  or 
to  any  State  or  municipal  corixiration  or  incorporatod  reli^'ious  society, 
collese,  or  other  pulilic  institution,  except  stained  or  painted  window 
glass  or  stained  or  painted  glass  windows ;  but  such  exenii)tion  shall  be 
subject  to  such  regulations  as  the  Secretary  of  the  Treasury  may 
prescribe. 

GSG.  Works  of  art.  the  production  of  American  artists  residing  tem- 
porarily abroad,  or  other  works  of  art,  including  pictorial  i)aintings  on 
glass,  imi)orted  ex[)ressly  for  presentation  to  a  national  institution,  or 
to  any  Slate  or  municipal  cori»oration  or  incori)orated  religious  society, 
college,  or  other  public  institution,  including  stained  or  painted  window 
glass  or  stained  or  painted  glass  windows;  but  such  exenii)tion  shall  be 
subject  to  such  regulations  as  the  Secretary  of  the  Treasury  may  pre- 
scribe. 

757.  Works  of  art,  the  production  of  American  artists  residing  tem- 
porarily abroad,  or  other  works  of  art,  including  pictorial  paintings  on 
gla.ss,  imported  expressly  for  presentation  to  a  national  institution,  or 
to  any  State  or  muincipal  corjwration  or  incorporated  religious  society, 
college,  or  other  public  institution,  including  stained  or  painted  window 
glass  or  stained  or  i)ainted  glass  windows;  but  such  exemption  shall  be 
subject  to  sucli  regulations  as  the  Secretary  of  the  Treasury  may  pre- 
scribe. 

819.  Works  of  art,  painting,  statuary,  fountains,  and  other  works  of 
art,  the  j)roduction  of  American  artists.  r,ut  the  fact  of  such  i)roduc- 
tion  must  bo  verilied  by  the  certificate  of  a  consul  or  minister  of  the 
United  States  indorsed  upon  the  written  declaration  of  the  artist; 
paintings,  statuary,  fountains,  and  other  works  of  art,  imported  ex- 
pressly for  the  presentation  to  national  institutions,  or  to  any  State, 
or  to  any  muincipal  corporation,  or  religious  corporation  or  society. 

Tariff  Act  of  October  3,  1913.— Regulations  under  the  tariff  act  of 
August  5,  1909,  and  other  acts  extended  to  importations  under  the  net  of 
October  3,  1913.— Dept.  Order  (T.  D.  33768). 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Stained  Glas.s  Windows  for  Use  in  Houses  of  Worship. — The  legislative 
history  of  that  portion  of  paragraph  655  that  relates  to  painted  or  stained 
glass  windows  shows  clearly,  and  the  language  itself  must  be  taken  to 
show,  that  it  is  a  complete  and  independent  provision,  in  no  wise  modified  or 
affected  by  the  clause  of  exclusion  in  the  paragraph.  Houses  of  worship  are 
those  designated  as  beneficiaries  in  importing  free  of  duty  painted  or  stained 
glass  windows,  and  they  are  so  entitled  whether  incorporated  or  not. — Perry, 
Ryer  &  Co.  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  35462;  (G.  A.  7690)  T.  D.  35168 
reversed. 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Bible  Stand. — There  is  no  dispute  that  the  article  in  question  is  one  of 
utility  as  well  as  of  ornament,  and  the  question  of  whether  it  was  properly  sub- 
jected to  duty  on  entry  must  be  determined  from  the  character  of  the  orna- 
mentation it  l)ears,  and  this  consists  only  of  a  carved  eagle.  On  the  record 
before  us  the  protest  nnist  he  overruled.  U.  S.  v.  Perry  (140  U.  S.,  71). — 
Ab.  23340  (T.  D.  30035). 

Figures    for    C'luiicli Fncorporation Tli(>    importation    described    as 

church  figures,  which  are  shown  to  be  parts  of  an  altar  piece  for  the  Holy 
Family  Church,  of  Kansas  City,  Mo.,  was  assessed  as  manufactures  of  wood 
under  paragraph  215. 


FREE   LIST.  1201 

The  importer  should  have  shown  that  the  religious  society  mentioned  was 
incorporated.  That  fact  should  be  proved  as  any  other  fact.  For  the  reason 
that  it  is  not  so  proved  the  protest  in  this  case  is  overruled  and  the  assessment 
of  the  collector  will  stand.— Ab.  33828  (T.  D.  33789). 

Jewelry  as  Works  of  Art. — This  protest  relates  to  certain  articles  of  jewelry 
which  were  produced  by  an  American  artist  residing  temporarily  abroad. 
There  is  no  evidence  tending  to  show  that  the  said  articles  are  works  of  art ; 
nor  could  samples  thereof  be  obtained.  Ordinary  pieces  of  modern  jewelry, 
such  as  rings,  chains,  pins,  etc.,  no  matter  how  artistic  they  may  be,  are  not 
works  of  art  within  the  intent  of  paragraph  716.— Ab.  23162  (T.  D.  30585). 

Pictorial  Paintings  on  Glass,  if  works  of  art  and  not  painted  or  stained 
glass  windows  or  window  glass,  imported  expressly  for  presentation  to  an  in- 
stitution of  the  character  described  in  paragraph  716,  are  entitled  to  free  entry 
under  the  said  paragraph.— Dept.  Order  (T.  D.  32219). 

Stained-Glass  Windows. — Stained  or  painted  glass  windows  imported  for 
presentation  to  a  religious  society  are  dutiable  at  45  per  cent  ad  valorem  under 
paragraph  109,  and  are  not  entitled  to  free  entry  under  paragraph  716  as 
pictorial  paintings  on  glass.— T.  D.  33159  (G.  A.  7427). 

DECISIONS  UNDER  THE  ACT  OF  1897. 

Productions  of  American  Artist. 

Citizenship — Foreign  Birth. — Children  born  abroad  of  citizens  of  the  United 
States  wdio  have  not  renounced  such  citizenship  are  citizens  of  the  United 
States  by  virtue  of  section  1993,  Revised  Statutes. 

Works  of  American  Artist. — The  works  of  an  artist  born  abroad  of  Ameri- 
can parents  are  entitled  to  the  privileges  accorded  by  paragraph  703  to  "  works 
of  art,  the  production  of  American  artists  residing  temporarily  abroad,"  without 
limitation  as  to  duration  of  residence  abroad,  if  such  artist  has  not  renounced 
his  citizenship,  but  avows,  in  the  manner  pre.scribed  by  the  regulations  of  the 
Secretary  of  the  Treasury,  his  intention  of  returning  to  the  United  States  at 
some  later  period. 

Copies — Architecttjral  Works — Articles  of  Utility. — Artistic  productions 
will  not  be  excluded  from  classification  as  "  works  of  art "  under  the  tariff 
laws  by  reason  of  the  fact  that  they  are  copies  of  other  works  of  art,  or  are 
architectural  work,  or  have  a  utilitarian  as  well  as  an  ornamental  purpose. 

Sculptured  Maeble  Capitals,  Bases,  and  Bench  Feet. — Certain  marble 
capitals  and  bases  for  columns  of  Corinthian  style,  which  are  intended  for  the 
decoration  of  a  marble  hall  of  classic  design  in  a  private  residence,  and  certain 
marble  feet  or  supports  for  benches,  made  to  repre.sent  the  heads  and  fronts 
of  lions,  and  being  adaptations  in  general  outline  of  a  work  of  art  exhumed 
from  the  ruins  of  Pompeii,  all  the  articles  being  the  production  of  a  well-known 
American  artist,  held  to  be  "  works  of  art "  within  the  meaning  of  said  para- 
graph 703.— T.  D.  26987  (G.  A.  62.55). 

Works  of  an  American  artist  free  of  duty  notwithstanding  death  of  artist 
and  transfer  of  ownership  of  works.— Dept.  Order  (T.  D.  22454). 

Effect  of  Marriage  on  Residence  and  Political  Status  of  Women. — A 
wife's  political  status  follows  that  of  her  husband.  Held,  accordingly,  that  a 
woman,  by  birth  a  citizen  of  the  United  States,  who  has  married  a  Canadian, 
expatriates  herself  by  the  act  of  marriage ;  that  she  can  not  be  considered  as 
residing  temporarily  abroad  within  the  meaning  of  paragraph  703,  providing 
for  the  exemption  from  duty  of  "  works  of  art.  the  production  of  American 
60690"— 18— VOL  1 76 


1202  DIGEST   OF    CUSTOMS   DECISIONS. 

artists  residing  temporarily  nbroatl ;  "  and  tliat  the  privilege  accorded  by  said 
provision  can  not  he  extended  t<t  i)aintings  produced  by  her.     Compare  In  re 
Kno.'dler  (O.  A.  4727).— T.  D.  2'j:i(M   ((J.  A.  4728). 
American  Arti.sts  Residing  Temporarily  Abroad. 

Domicile. — Domicile  consists  of  residence  at  a  particular  place,  accom- 
panied by  an  intention,  eitlier  positive  or  i)resumptive,  to  remain  there  per- 
manently or  for  an  indefinite  length  of  time.  It  embraces  not  only  the  fact  of 
residence  at  a  place,  but  the  anitnus  inaiu'iidi,  or  intent  to  regard  and  make 
it  the  home. 

Temporaky  Kksiuenck. — The  privilege  accoi'ded  by  paragraph  703,  of  free 
entry  of  "  works  of  American  artists  residing  temporarily  abroad,"  extends 
without  limitation  as  to  duration  of  residence  abroad,  provided  that  the  artists 
liave  not  renounced  or  intended  to  renounce  their  American  citizenship,  but 
avow,  in  the  manner  prescribed  by  llic  regulations  of  the  Secretary  of  the 
Treasury,  their  intention  of  returning  to  the  United  States  at  some  later 
j)eriod.  Ih  hi,  accordingly,  that  long  periods  of  residence  abroad,  in  one  case 
of  27  years,  of  American  artists  are  tcmiMii-ary  within  the  moaning  of  said 
paragraph   703. 

Citizenship. — Children  born  abroad  of  citizens  of  the  United  States  who 
have  not  renounced  such  citizenship  are  citizens  of  the  United  States  by  virtue 
of  section  1993.  Revised  Statutes.  Compare  In  re  Wyman,  T.  D.  22364  (G.  A. 
4728).— T.  D.  22:>G3  (G.  A.  4727). 

An  American  artist  may  have  his  paintings  admitted  free  of  duty  notwith- 
standing that  his  residence  abroad  exceeds  five  years. — Knoedler  v.  U.  S., 
113  Fed.  Rep.,  999. 

Akchitectukal  Drawings. — Held,  that  certain  pen-and-ink  drawings  show- 
ing the  design  of  an  art  museum,  wliicli  were  made  by  an  American  arist  while 
residing  temporarily  abroad,  are  free  of  dutv  under  paragraph  703.  providing 
for  "  works  of  art,  the  production  of  American  artists  residing  temporarily 
abroad."— Young  v.  Bohn  (C.  C),  T.  D.  2G392 ;  (G.  A.  5G09)  T.  D.  25104 
nffirmed. 

Etchings. — So-called  "  painter  "  etchings,  printed  in  limited  editions  of  25 
copies  each  from  etched  plates,  which  are  the  handiwork  of  an  American 
arti.st  residing  temporarily  in  a  foreign  country  and  embody  her  original  con- 
ceptions, are  exempt  from  duty  under  the  provision  in  paragraph  703,  for 
"  works  of  art,  the  production  of  American  artists  residing  temporarily 
abroad,"  and  are  not  dutiable  as  "  etchings,"  under  paragraph  403  of  said 
act.— T.  D.  26282   (G.  A.  6012). 

Fashion-Plate  Drawings  by  an  American  Artist. — Fashion-plate  draw- 
ings that  po.ssess  some  artistic  merit,  but  are  for  purely  practical  and  utili- 
tarian purposes,  are  not  "  works  of  art "  within  the  meaning  of  paragraph 
70.3.— Harner  v.  U.  S.  (C.  C),  T.  D.  29S06 ;  Ab.  182S7  (T.  I).  28817)  aflirmed. 

Drawings  by  Americans  residing  temporarily  in  Paris  and  representing  per- 
sons and  garments  or  parts  of  garments,  sometimes  with  landscape  back- 
ground, intended  to  illustrate  modes  and  fashions  in  a  periodical  for  women, 
are  not  "  works  of  art  "  in  the  tariff  sense,  and  can  not  be  admitted  free 
under  the  provision  in  paragraph  703  for  "  works  of  art,  the  production  of 
American  artists  residing  temporarily  abroad." — T.  D.  27913   (G.  A.  6542). 

Frames  for  Free  Paintings. — Whether  imported  paintings  be  dutiable  or 
exempt  from  duty  (par.  575,  tariff  act  of  1S94;  par.  703,  tariff  act  of  1897), 
the  ornamental  frames  in  which  they  .^re  contained  are  dutiable  as  if 
separately  imi)orted,  according  to  the  material  from  which  they  are  made, 
and  are  not  siubject  to  classification  as  inseparable  parts  of  the  paintings,  or 


FKEE    LIST.  1203 

as  usual  and  necessary  coverings  under  section  19  of  the  customs  adminis- 
trative act  of  June  10,  1890.— T.  D.  22060   (G.  A.  4668). 

Magazine  Illustrations. — In  order  to  be  classifiable  under  this  paragraph 
tney  must  be  found  to  be  w^orks  of  art.  They  are  crude  sketches,  and  fall 
within  the  class  of  drawings  passed  upon  in  the  case  of  Harper  v.  U.  S.  (172 
Fed.  Rep.,  289;  T.  D.  29806),  and  there  denied  free  entry  as  works  of  art. — 
Ab.  23608  (T.  D.  30733). 

Treasury  Regulations  Concerning  AVorks  of  Art  Imported  for  Pres- 
entation.— By  the  tariff  act  of  1897  the  Treasury  Department  was  duly  and 
lawfully  authorized  to  prescribe  regulations  governing  the  allowance  of  ex- 
emptions from  duty  on  works  of  art  imported  expressly  for  presentation ;  and 
the  requirement  in  that  act  that  there  should  be  filed  with  the  entry  of  such 
works  of  art  an  affidavit  showing  the  importation  to  be  of  the  kind  con- 
templated by  the  statute  must  be  taken  to  mean  the  aflSdavit  so  prescribed 
should  have  been  filed  at  the  time  entry  was  made  and  not  later. — McBride  v. 
U.  S.  (Ct.  Cust.  Appls.),  T.  D.  31354;  (G.  A.)  T.  D.  30164  and  (G.  A.  Ab. 
22512)  T.  D.  30234  aflirmed. 

3Iarble  Monument. — The  provision  in  paragraph  703  for  "  works  of  art 
imported  expressly  for  presentation  to  [an]  incorporated  religious  society," 
does  not  include  a  marble  monument  upon  which  the  only  free  sculpture  is  a 
cornice,  a  bust  in  bas-relief,  and  a  garland  of  flowers  covering  but  a  slight 
area  of  the  marble  surface,  the  remainder  of  the  carving  consisting  of  plain 
paneling  and  beveling.— Vandegrift  v.  U.  S.  (C.  C),  T.  D.  29120;  (G.  A. 
6543)   T.  D.  27914  affirmed. 

Statuary  for  Courthouse. — The  protest  related  to  a  statue  ordered  and 
imported  by  the  building  committee  of  a  county  courthouse.  Paragraph  649 
does  not  specify  any  class  of  institution  or  society  which  can  be  held  to 
include  the  importers  in  this  case.  In  order  to  be  entitled  to  free  entry 
under  paragraph  703  the  work  of  art  must  be  "  imported  expressly  for  pres- 
entation "  to  the  various  kinds  of  institutions  therein  set  forth.  This  limita- 
tion excludes  the  statue  in  question  from  classification  under  the  latter  para- 
graph—Ab.  1S935  (T.  D.  28998). 

Rail  for  Altar. — The  protest  related  to  an  altar  railing  imported  for  presen- 
tation to  a  cathedral.  It  is  executed  in  white  Carrara  marble,  and  well  cov- 
ered with  sculptural  embellishment,  of  which  much  is  intricate  in  design.  On 
the  authority  of  the  U.  S.  v.  Ecclesiastical  Art  Works  (142  Fed.  Rep.,  1038; 
T.  D.  26945),  the  board  held  the  railing  free  of  duty  under  paragraph  703,  tariff 
act  of  1897,  as  a  work  of  art  imported  for  presentation  to  a  church. — Ab.  15244 
(T.  D.  28132) 

Carved  Woodwork  for  Chapel  Interior. — Carved  woodwork  intended  for 
the  decoration  and  furnishing  of  the  chancel  of  a  college  chapel,  consisting  of 
an  altar,  a  pulpit,  choir  stalls,  organ  screens,  chancel  rail,  panelwork,  and 
benches  for  the  choir,  which  was  designed  as  a  whole  and  in  its  conception  and 
execution  is  of  a  highly  artistic  character,  representing  some  of  the  best  ex- 
amples of  early  Renaissance  art,  is  a  "  work  of  art  "  within  the  meaning  of 
paragraph  703,  and  free  thereunder  when  imported  for  presentation  to  the 
college.  It  can  not  be  assessed  as  a  manufacture  of  wood  under  paragraph 
208.— T.  D.  27779  (G.  A.  6497). 

Works  of  Art  for  Religious  Societies. — A  marble  altar  of  artistic  design 
and  execution,  imported  for  presentation  to  a  church,  is  entitled  to  free  entry  as 
a  "  work  of  art,"  imported  for  presentation  to  a  religious  society,  under  para- 
graph 703. 


1204  DIGEST   OF   CUSTOMS   DECISIONS. 

Compliance  with  article  HGO  of  the  Treasury  regulations  of  1S99,  made  under 
the  authority  of  paragraph  703.  tariff  act  of  1897,  is  a  condition  precedent  to  the 
right  of  free  entry  under  that  paragraph.— T.  D.  27590  (G.  A.  64.35). 

Altars — Work  of  Art. — Tiie  provision  in  paragraph  703  for  "  works  of 
art."  Held  to  include  a  groui)  of  altars  including  an  altar  rail,  artistically 
carved  from  niarhle.— U.  S.  v.  Ecclesiastical  Art  Works  (C.  C.  A.),  T.  D. 
26945;  T.  D.  25S77  (C.  C.)  and  (G.  A.  5666)  T.  D.  25256  affirmed. 

Stations  of  the  Cross. — Certain  stations  of  the  cross,  consisting  of  groups 
of  wooden  statuary  representing  scenes  in  the  life  of  Christ,  were  held  free 
of  duty  under  paragraph  703  relating  to  works  of  art  for  presentation  to  re- 
ligious societies.     Note  G.  A.  5066  (T.  D.  25256).— Ab.  7140  (T.  D.  265.59). 

Sanctuary  Lamp. — A  sanctuary  lamp,  artistic  in  design  and  finish  and  the 
work  of  an  artist,  the  chief  use  of  which  is  to  aid  in  the  rites  and  ceremonies 
of  worship,  though  imported  expressly  for  presentation  to  an  incorporated 
religious  society,  is  not  exempt  from  duty  under  the  provisions  of  paragraph 
703.— T.  D.  25628   (G.  A.  5798). 

Pictorial  Paintings  on  Glass,  if  works  of  art  and  not  painted  or  stained- 
glass  windows  or  window  glass,  imported  expressly  for  presentation  to  an  in- 
stitution of  the  character  described  in  paragraph  703  of  the  tariff  act  are 
entitled  to  entry  free  of  duty  under  said  paragraph. — Dept.  Order  (T.  D.  28690). 

Stained-Glass  Windows. — An  importation  of  stained-glass  windows  for  a 
memorial  chapel  held  to  be  subject  to  classification  under  the  provision  in 
paragraph  112  for  "  stained  or  painted  glass  windows,  or  parts  thereof,"  and 
not  imder  paragraph  702,  703.  or  454,  or  section  3  of  said  act.  relating  to 
"works  of  art"  and  "paintings."  In  re  Perry,  G.  A.  397  (T.  D.  10902),  and 
U.  S.  V.  Perry  (146  U.  S.,  71;  13  Sup.  Ct.  Rep.,  26)  followed.— T.  D.  24214 
(G.  A.  5275). 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Silk  Banners  for  Presentation  to  a  Church. — Silk  banners  embroidered 
by  hand  in  designs  specially  prepared  by  an  artist,  made  and  imported  ex- 
pressly for  presentation  to  an  incorporated  church  society  (Trinity  Lutheran 
Church,  Reading,  Pa.)  to  be  used  in  connection  with  its  service,  and  which 
derived  their  value  from  their  artistic  appearance,  and  not  from  the  fact 
that  they  are  embroidered,  are  "works  of  art"  free  and  not  dutiable  as  silk 
embroidery. — In  re  Hempstead  (C.  C),  95  Fed.  Rep.,  909. 

Altar  and  Keredos  for  Presentation  to  a  Church. — Plaintiff  imported  a 
church  altar  and  reredos  for  pre.sentution  to  a  church.  It  was  originally  de- 
signed by  a  leading  American  artist  in  this  style  of  church  architecture.  A 
French  artist  of  reputation  made  original  designs  for  the  angels  and  im- 
pressed his  personality  upon  the  work.  Held,  that  it  is  a  "  work  of  art " 
and  c.ititled  to  admi.ssion  free. — Morris  European  &  American  Express  Co.  v. 
U.  S.  (CO,  85  Fed.  Rep..  964,  reversing  T.  D.  18625  (G.  A.  4023). 

Ornamental  Hinges  for  Church  Doors  are  not  works  of  art,  but  are 
dutiable  as  manufactures  of  metal.— T.  D.  18620  (G.  A.  4018). 

Stained  Window  for  Church. — A  pictorial  painting  on  glass  (a  stained  or 
painted  window  glassi  for  a  church,  free  as  a  pictorial  painting  on  glass  and 
not  dutiable  as  stained  or  painted  glass  windows. — T.  D.  16341    (G.  A.  3170). 

Marble  Mosaic  Pictures  for  a  Church. — Twelve  slabs  of  white  marble  set 
with  marble  mosaics  so  as  to  form  a  picture  of  a  cross  and  wreath  on  each 
slab,  imported  by  St.  Mathews  Church,  Washington,  D.  C,  and  designed  to 
be  set  in   the  walls   of  that  church,   assessed  for  duty   as  manufactures   of 


FREE    LIST.  1205 

marble  and  claimed  to  be  free  as  a  work  of  art  imported  for  presentation  to 
an  incorporated  religious  society  or  as  a  work  of  art  imported  for  permanent 
exhibition  at  a  fixed  place,  etc.  Held  not  free  because  not  imported  for  pres- 
entation to  a  church,  but  were  purchased  directly  by  the  church,  and  not  free 
under  paragraph  688  because  not  covered  by  its  terms. — T.  D.  16301  (G.  A. 
3130). 

DECISIONS  UNDER  THE  ACT  OP  1890. 

Bronze  Replicas. — The  Page,  a  piece  of  bronze  statuary  cast  in  a  mold  made 
after  an  original  model  in  plaster,  designed  and  executed  by  an  American 
artist  temporarily  residing  abroad,  is  free. — T.  D.  13314  (G.  A.  1694). 

Paintings  on  Photograph  Holders.- — Paintings  on  glass  in  frames  com- 
posed of  glass,  metal,  and  paper,  intended  as  photograph  holders,  held  free  as 
works  of  art,  the  production  of  an  American  artist  residing  abroad,  and  not 
dutiable  as  manufactures  of  metal  nor  as  paintings. — T.  D.  14925  (G.  A.  2554). 

Paintings  of  American  Artist  Residing  Abroad. — All  works  of  art  pro- 
duced by  American  ai'tists  residing  temporarily  abroad  are  free,  whatever  may 
be  the  purpose  for  which  they  are  imported.  It  is  only  the  "  other  works  of 
art "  which  are  qualified  by  the  phrase  "  imported  for  presentation  to  a 
national  institution."— T.  D.  13331  (G.  A.  1711). 

Marble  Altars  executed  by  a  professional  sculptor  residing  in  Italy  free  as 
works  of  art.— T.  D.  13425  (G.  A.  1762). 

Stone  Altar  for  Convent.— A  stone  altar  with  artistic  decorations,  con- 
sisting of  a  statute  of  our  Saviour  and  two  groups  is  bas-relief,  the  production 
of  a  professional  sculptor,  imported  for  presentation  to  the  Convent  and  Chapel 
of  the  Sacred  Heart,  a  corporation  established  for  religious  purposes,  is  free. — 
T.  D.  14744  (G.  A.  2466). 

Candelabra. — Two  chancel  standards  or  brass  candelabra  for  the  Cathedral 
of  All  Saints,  in  Albany,  held  not  free.— T.  D.  12S44  (G.  A.  1440). 

Engravings  which  rank  as  works  of  art  may  be  admitted  under  this  para- 
graph.—T.  D.  11557   (G.  A.  732). 

Frames  for  Church  Paintings. — A  valuable  painting  and  frame  purchased 
for  presentation  to  a  religious  institution,  the  painting  arriving  in  January, 
1890,  and  being  admitted  free  under  paragraph  759  (1883),  but  the  fi-ame  by 
accident  not  arriving  until  November,  1890.  Frame  held  to  be  free. — T.  D. 
12101  (G.  A.  963). 

Lectern  for  Church. — A  lectern  composed  of  brass,  reputed  to  be  a  replica 
or  copy  of  an  old  lectern  found  in  morass  in  England,  imported  for  St.  Stephen's 
Reformed  Church,  Lancaster,  Pa.,  held  not  free  as  a  work  of  art. — T.  D.  12633 
(G.  A.  1282). 

Paintings  on  Copperplates  for  Use  of  a  Church.— Paintings  on  enameled 
copper  plate  or  sheets,  representing  the  stations  of  the  Cross,  imported  for  the 
use  of  a  church,  are  free.— T.  D.  14229  (G.  A.  2193). 

Painted  or  Stained  Glass  AVindows.— Pictorial  paintings  on  glass,  painted 
or  stained  glass  windows,  or  painted  or  stained  window  glass,  designed  to  be 
arranged  and  held  together  by  strips  of  lead  or  other  means,  so  as  to  repre- 
sent Biblical  or  other  historical  subjects,  intended  for  decorative  purposes  in 
churches,  colleges,  etc.,  imported  for  use  or  presentation  to  a  society  incor- 
porated for  religious  or  educational  purposes,  is  dutiable  as  stained  or  painted 
window  glass,  etc..  and  not  as  paintings  nor  free  as  paintings  for  the  use  of  a 
religious  society  nor  as  works  of  art  Including  paintings  on  glass — T.  D. 
10902  (G.  A.  397)  ;  T.  D.  10903  (G.  A.  398)  ;  T.  D.  13617  (G.  A.  1889). 


1206  DIGEST    OF    CUSTOMS    DECISIONS. 

l^iiiitiiij^s  uiKiii  ylass  consisting  of  pieces  of  variously  colored  glass  cut  into 
irregular  shapes  and  fastened  togetlier  by  strips  of  lead,  painted  by  artists  of 
superior  merit  especially  trained  for  the  work,  representing  Biblical  subjects 
and  characters  and  intended  to  be  used  as  windows  in  a  religious  institution, 
imported  in  fragments  to  be  put  together  in  the  form  of  such  windows,  are 
dutiable  under  this  paragraph  and  are  not  free  as  jtaintings  especially  im- 
ported in  good  faith  for  the  use  of  any  society  or  institution  established  for 
religious  purposes  and  not  intended  for  sale. — U.  S.  i'.  Perry,  146  U.  S.,  71. 
reversing  47  Fed.   Rep.,  110. 

Painted  glass  windows  specially  imported  in  good  faith  for  the  use  of  u 
society  or  institution  incorporated  or  established  for  religious  purposes,  and 
not  intended  for  sale,  are  free  and  not  dutiable  as  painted  window  glass  of 
painted  glass  windows.  Reversing  T.  D.  10902  (G.  A.  397). — In  re  Perry 
(C.  C),  47  Fed.  Rep.,  110. 

DECISIONS  UNDER  THE  ACT  OF  1SS3. 

Paintings    of    American    Artists — Requirements    for    Free    Entry. — The 

works  of  an  American  artist  which,  through  unavoidable  circum.stances,  did 
not  arrive  at  the  time  of  the  artist,  and  where  the  re(iuired  certificate  of 
the  consul  was  not  furnished,  held  not  to  be  fi-ee.— T.  D.  10871   (G.  A.  3GG). 

Works  of  Art  of  American  Artists — Marble  Memorial  Tablet. — A  marble 
memorial  tablet  ready  for  the  inscription  is  not  a  work  of  art. — T.  D.  11598 
(G.  A.  773). 

6  56.  Works  of  art  (except  rugs  and  carpets),  collections  in  illustra- 
tion of  the  progress  of  the  arts,  worlvs  in  bronze,  marble,  terra  cotta, 
parian,  pottery,  or  porcelain,  artistic  antiquities,  and  objects  of  art  of 
ornamental  character  or  educational  value  which  shall  have  been  pro- 
duced more  than  one  hundred  years  prior  to  the  date  of  importation, 
but  the  free  importation  of  such  objects  shall  be  subject  to  such  regula- 
tions as  to  proof  of  antiquity  as  the  Secretary  of  the  Treasury  may 
pre.scribe. 

717.  *  *  *  works  of  art  (except  rugs  and  carpets),  collections  in 
illustration  of  the  progress  of  the  arts,  works  in  bronze,  marble,  terra 
cotta,  parian.  pottery,  or  porcelain,  artistic  antiquities,  and  objects  of 
art  of  ornamental  character  or  educational  value  which  .shall  have  been 
produced  more  than  one  hundred  years  ])rior  to  the  date  of  importation, 
but  the  free  importation  of  such  objects  shall  be  subject  to  such  regula- 
tions as  to  proof  of  antiquity  as  the  Seci'etary  of  the  Treasury  may 
prescribe. 

1897  (No  corresponding  provision.) 

1890  (No  corresponding  provision.) 

1894  (No  con-esponding  provision.) 

1883  (No  corresponding  provision.) 

Tariff  Act  of  October  3,  1913.— Regulations  under  the  tariff  act  of  Au- 
gust 5,  1909,  and  other  acts  extended  to  imi)ortations  under  the  act  of  October 
3,  1913.— Dept.  Order   (T.  D.  33768). 

DECISIONS  UNDER  THE  ACT  OF  1913. 

Chairs  Upholstered  in  Antique  Tapestry. — Chairs  upholstered  in  tapestry, 
classified  as  manufactures  in  part  of  wool,  under  paragraph  378,  tariff  act  of 
1909,  are  claimed  to  be  separable  for  dutiable  purposes,  the  upliolstery  free  as 
artistic  antiquities  under  paragraph  656,  tariff  act  of  1913,  and  the  frames, 
which  are  admitted  to  be  modern,  dutiable  at  15  per  cent  under  paragraph  176. 

The  claim  was  overruled  on  the  authority  of  G.  A.  7203  (T.  D.  31492).— Ab. 
38885. 


1913 


1909 


FEEE   LIST.  1207 

DECISIONS  UNDER  THE  ACT  OF  1909. 

Evidence. — On  entry  all  this  merchandise  was  dainied  as  entitled  to  free 
entry.  This  claim  was  supported  by  an  affidavit  in  which  all  the  articles  were 
not  cLiimed  to  be  free  of  duty,  and  the  articles  so  omitted  were  withdrawn  by 
counsel  for  consideration  here.  The  evidence  that  the  goods  are  artistic  anti- 
quities is  too  weak  and  confused  to  warrant  the  finding  of  the  board  that  they 
are  dutiable  should  be  disturbed,  based  as  this  was  on  a  thoi-ougli  inspection 
of  the  goods  by  an  examiner. — Bowles  v.  U.  S.  (Ct.  Cust.  Appls.),  T.  D.  33SS5; 
(G.  A.  Ab.  32815)  T.  D.  33578  affirmed. 

Antique  Hanging — Entirety. — A  silk  velvet  hanging,  the  body  of  which  is 
new  with  old  Spanish  lace  appliqued  on  it,  the  main  or  substantial  part  being 
the  velvet  background,  was  held  properly  classified  under  paragraph  402  as  an 
entirety,  and  not  free  of  duty  as  an  artistic  antiquity  (par.  717). — Ab.  32631 
(T.  D.  33511). 

Affidavit  of  the  "  Owner,"  Treasury  Regulations. — Section  2  (T.  D. 
31623)  of  the  Treasury  Regulations  governing  the  importation  of  artistic 
i.ntiquities  requires  an  "  affidavit  of  the  owner."  The  affidavit  here  was  made 
by  the  consignee.  By  the  terms  of  the  tariff  law,  subsection  1  of  section  28. 
the  consignee  is  to  be  deemed  the  owner  of  the  property  consigned ;  and  it  will 
be  assumed  the  Treasury  Regulations  were  framed  in  view  of  this  provision 
of  law.  Compliance  was  .shown  here  as  to  the  affidavit. — Finman  v.  U.  S.  (Ct. 
Cust.  Appls.).  T.  D.  33484;  (G.  A.  Ab.  30230)  T.  D.  32884  reversed  and 
remanded. 

Dresses  With  Antique  Filet  Lace. — The  merchandise  here  in  question  is 
antique  filet  lace  imported  attached  to  linen  dre.sses  and  classified  as  wearing 
apparel  under  paragraph  349.  The  lace  is  claimed  to  be  entitled  to  free  entry 
as  an  artistic  antiquity  (par.  717).  The  dre.sses.  with  the  lace,  were  held  to 
be  entireties,  dutiable  as  assessed.— Ab.  32073  (T.  D.  3334S). 

Filing  Proof  Showing  Article  Is  an  Antique. — It  is  not  .vithin  the  discre- 
tion of  a  collector  to  waive  the  production  of  proof  of  the  facts  going  to  show 
an  article  is  an  antique  within  the  last  provision  of  paragraph  717.  The  regu- 
lations governing  the  admission  of  antiques  were  in  force  at  the  time  the  lyre 
in  a  screen  here  was  imported.  These  regulations  unconditionally  required 
that  the  specified  papers  in  proof  of  antiquity  should  be  filed  on  entry  of  the 
importation.  The  regulations  were  not  complied  with.  Martin,  jr.,  v.  U.  S. 
(3  Ct.  Cust.  Appls.,  384;  T.  D.  32982).— Kronf eld,  Saunders  &  Co.  v.  U.  S.  (Ct. 
Cust.  Appls.),  T.  D.  33308;   (G.  A.  Ab.  28826)  T.  D.  32618  affirmed. 

Antique  Silverware  Part  of  Personal  Baggage. — That  the  importation  was 
brought  in  as  personal  baggage  does  not  exempt  the  owner  from  showing  a  com- 
pliance with  the  regulation  both  as  to  the  affidavit  and  the  declaration. 

The  regulation  in  terms  requires  the  affidavit  and  the  declaration  to  be  pro- 
duced upon  entry,  and  the  fact  that  no  objection  was  made  before  the  collector 
that  the  declaration  vv^as  wanting  will  not  excuse  the  importer  from  showing, 
on  appeal  to  the  Board  of  General  Appraisers,  that  the  requirements  had  been 
complied  with  at  the  time  of  entry. — Bradley  Martin,  jr.,  v.  U.  S.  (Ct.  Cust. 
Appls.),  T.  D.  32982;   (G.  A.  Ab.  24465)  T.  D.  31165  affirmed. 

Old  Church  Bell. — An  old  church  bell  assessed  as  a  manufacture  of  metal 
under  paragraph  199  was  claimed  to  be  entitled  to  free  admission  as  an  artis- 
tic antiquity  (par.  717).     Protest  overruled.— Ab.  29472  (T.  D.  32760). 

Artistic  Antiques. — The  importer  here  clearly  limited  himself  in  his  pro- 
test to  a  claim  under  the  20-year  clause,  paragraph  717,  and  the  question  now 
presented  is  whether  that  pai-agraph  confers  an  exclusive  and  final  jurLsdic- 


1208  DIGEST  OF   CUSTOMS   DECISIONS. 

tion  upon  the  Sec  rotiiry  of  the  Treasury  to  determine  a  particular  importation 
is  or  is  not  a  worlc  of  art  of  a  described  kind.  The  Secretary  lias  asserted  no 
such  power  (Treasury  Circular,  T.  D.  312G3),  and  properly,  for  the  intention 
in  tlie  statute  seems  manifestly  to  have  heen  to  confer  upon  that  oflicial 
authority  to  prescribe  rules  and  ref,'ulations  according  to  which  all  (piestions 
as  to  the  age  of  works  of  art  are  to  be  determined  by  the  ordinary  tribunals 
having  jurisdiction  in  customs  cases. — Bowling  Green  Storage  &  Van  Co.  v. 
U.  S.   (Ct.  Cust.  Appls.),  T.  D.  32588;   (G.  \.  Ab.  27G13)  T.  D.  32161  reversed. 

Antique  Furniture.— It  appears  the  sole  artistic  feature  of  the  furidture  of 
the  importation  was  the  carving  on  it,  and  this  had  been  recently  applied.  This 
fact  is  uncontroverted.  It  compels  a  reversal. — U.  S.  v.  Morris  European  & 
American  Express  Co.  (Ct.  Cust.  Appls.),  T.  D.  323S6;  (G.  A.  Ab.  26570)  T.  D. 
31866  reversed. 

Evidence  Lacking'  That  Goods  Were  Antiques. — The  question  is  one  of 
proper  compliance  with  Treasury  Regulations  governing  the  admission  duty 
free  of  works  of  art  produced  more  than  100  years  prior  to  the  date  of  importa- 
tion. The  collector  assessed  the  goods  for  duty.  The  character  of  the  affi- 
davits of  record,  ex  parte  as  these  are,  and  unsupported  as  they  are,  does  not 
warrant  a  reversal  of  the  collector's  action,  presumably  correct  as  this  must  be 
considered.— U.  S.  v.  Thomas  (Ct.  Cust.  Appls  ),  T.  D.  32385;  (G.  A.  Ab.  26777) 
T.  D.  31912  reversed. 

Artistic  Antiquities. — Merchandise  classified  as  furniture  under  paragraph 
215,  or  as  manufactures  of  metal  (par.  199),  was  claimed  to  be  free  of  duty 
under  paragraph  717  as  works  of  art  which  have  been  in  esistence  more  than 
20  years  prior  to  the  date  of  importation.  Protests  dismissed  for  want  of 
jurisdiction.— Ab.  27613;  reversed  by  T.  D.  32.588  (Ct.  Cust.  Appls.),  supra. 

The  board  sustained  the  importers'  claims  that  mirror  frames,  furniture, 
various  metal  articles,  and  fabrics,  and  two  columns  were  free  of  duty  as 
arti.stic  antiquities  under  paragraph  717. — Ab.  26777  (T.  D.  32830)  ;  reversed  by 
T.  D.  32385  (Ct.  Cust.  Appls.),  supra. 

Furniture — Spanish  Brazier. — A  Spanish  brazier  and  an  importation  of 
Wind.sor  armchairs,  classified  as  manufactures  of  wood  and  furniture  of  wood 
under  paragraph  215,  were  lield  free  of  duty  as  artistic  antiquities  more  than 
100  years  old  (par.  717),  as  claimed  by  the  Importers.— Ab.  26381  (T.  D.31832). 

Tapestry. — A  piece  of  Flemish  tapestry  representing  a  battle  between 
Romans  and  Saracens  which  had  been  classified  as  a  manufacture  of  wool  under 
paragraph  378  was  held  free  of  duty  as  an  artistic  antiquity  (par.  717).  Pro- 
test sustained.— Ab.  25614  (T.  D.  31616). 

Velvet  Tablecloth.— A  velvet  tablecloth  was  held  free  of  duty  as  an  artistic 
antiquity  under  paragraph  717.— Ab.  25489  (T.  D.  31568). 

Furniture  Upholstered  with  Antique  Tapestry  made  of  wool  is  dutiable 
under  the  provision  in  paragraph  378  for  "  all  manufactures  of  every  descrip- 
tion made  wholly  or  in  part  of  wool,"  and  is  not  free  of  duty  under  paragraph 
717  as  an  artistic  antiquity  because  coini)osed  in  chief  value  of  antique  tapes- 
try, which  in  itself  would  be  free  of  duty  under  the  latter  paragraph. — T.  D. 
31492   (G.  A.  7203). 

Velvet. — Red  velvet  and  a  red  velvet  cushion  were  claimed  to  be  free  of 
duty  under  paragraph  717  as  tirtistic  antiquities  more  than  100  years  old. 
Protest  sustained.     Note  G.  A.  7123  (T.  D.  31069).— Ab.  25013  (T.  D.  31352). 

Velvet  Draperies — Silk  Table  Covers. — We  think  these  articles  will  come 
within  the  purview  of  puragrajih   717,  according  to  the  broad  interpretation 


FREE   LIST.  1209 

which  has  been  given  to  that  paragraph.    Note  G.  A.  7123  (T.  D.  31069).— Ab. 
25012  (T.  D.  31352). 

Silk  Mats   were  held  to  be  free  of  duty  under   paragraph  717  as  artistic 
antiquities  more  than  100  years  old,  as  claimed  by  the  importers.— Ab.  24288 
(T.  D.  31070). 
Works  of  Art  Differentiated. 

Works  of  Abt. — Paragraph  717  provides  in  its  first  half  for  the  free  entry 
under  certain  conditions  of  "  works  of  art  "  which  were  produced  more  than 
20  years  before  importation.  Held,  that  this  portion  of  the  paragraph  relates 
to  objects  belonging  to  the  realm  of  the  fine  arts,  so  called. 

Other  Works  of  Art. — The  second  half  of  the  paragraph  grants  free  entry 
to  "  other  works  of  art,"  besides  several  classes  of  articles  thei'e  enumerated, 
if  produced  more  than  100  years  before  importation.  Held,  that  this  provi- 
sion is  broader  than  that  contained  in  the  first  half  of  the  paragraph,  and  will 
include,  if  of  the  requisite  age,  the  numerous  ornamental  antiquities  which 
may  be  termed  articles  of  virtu,  as  well  as  a  class  of  objects  embraced  within 
the  useful  or  industrial  arts,  if  such  objects  are  illustrative  of  the  progress  of 
the  arts  or  of  educational  value.— T.  D.  31069  (G.  A.  7123). 

Chinese  Pottery. — The  regulations  of  the  Secretary  of  the  Treasury  seem 
to  have  been  complied  with,  and  it  is  successfully  established  that  these  arti- 
cles are  of  sufficient  age  to  bring  them  within  the  scope  of  this  paragraph. 
The  collector  seems  to  have  considered,  however,  that  they  have  not  such 
artistic  merit  as  entitles  them  to  classification  under  paragraph  717.  Objects 
of  an  artistic  nature  more  than  100  years  old,  of  ornamental  character  or  edu- 
cational value,  have  been  included.  These  articles  fall  within  that  classifica- 
tion.—Ab.  23180  (T.  D.  30585). 

Antique  Silverware. — The  regulations  promulgated  by  the  Secretary  of  the 
Treasury  as  to  proof  of  antiquity  have  been  complied  with.  The  only  ques- 
tion is  whether  these  goods  come  within  the  class  of  articles  described  in 
paragraph  717,  which  are  exempt  by  reason  of  being  works  of  art  produced 
more  than  100  years  prior  to  the  date  of  importation.  They  are  over  100  years 
old. 

The  articles  are  artistic  in  design,  of  ornamental  character,  and  may  be 
said  to  illustrate  the  progress  of  the  arts  in  that  branch  of  metal  working. — 
Ab.  23179  (T.  D.  30585). 

DECISION  UNDER  THE  ACT  OF   1897. 

Antique  Ewer  and  Basin. — An  antique  ewer  and  basin,  enameled  in  colors 
by  a  process  not  now  known  and  of  great  value,  held  to  be  dutiable  under  the 
provision  for  paintings. — Amerman  v.  U.  S.,  124  Fed.  Rep.,  298. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Antique  Carved-Wood  Picture  Frame.— An  antique  carved-wood  picture 
frame  imported  in  connection  with  a  single  painting  is  a  manufacture  of  wood 
and  not  free  as  part  of  a  collection  of  antiquities.— U.  S.  v.  Gunther  (C.  C.  A.), 
71  Fed.  Rep.,  499. 

Antique  Tapestries  produced  prior  to  the  year  1700,  imported  by  dealers 
in  antiquities  to  be  placed  among  like  articles  owned  and  kept  by  them  in 
their  trade,  held  to  be  dutiable  at  44  cents  a  pound  and  50  per  cent  and  not 
free  as  a  collection  of  antiquities, — In  re  Glaenzer  (C.  C),  67  Fed.  Rep.,  532. 

1913         657.  Zaffer. 
1909         718.  ZafEer. 


1210  DIGEST    OF    CUSTOMS    DECISIONS. 

1897  70r>.  ZaffiT. 

1894  (JDO  Z.ilTtT. 

1890  7U1.  Z.itYer. 

1883  821.  Z.inVr. 

Specific  Pkovi signs  of  Former  Acts  not  in  Act  of  1913  as  Such. 

The  followiiij.'  are  specific  provisions  of  the  tariff  act  of  1909  wiiicli  do  not 
appear  as  such  in  the  act  of  1913. 

l!>r>.  Cans,  i)()xes,  p!icliaj,'es,  and  other  containers  of  all  kinds  (except 
such  as  are  liernictically  sealed  by  solderini;  or  otherwise),  composed 
wholly  or  in  chief  value  of  metal  lacciuered  or  printed  ny  any  process  of 
lithof,'raphy  whatever,  if  filled  or  unfilled,  and  whether  their  contents 
be  dutiable  or  free,  4  cents  per  pound  and  R~)  per  centum  ad  valorem : 
Provided,  That  none  of  the  foresoing  articles  shall  pay  a  less  rate  of 
duty  than  no  per  centum  ad  valorem  ;  but  no  cans,  boxes,  packages,  or 
containers  of  any  kind,  of  the  capacity  of  five  pounds  or  under,  subject 
to  duty  under  this  paraf^raph.  shall  i)ay  less  duty  than  if  the  same  were 
im[)orted  empty;  and  the  dutiable  value  of  the  same  shall  include  all 
1909  packini:  charj^es,  eartons,  wrappin.i,'s,  envelopes,  and  printed  matter  ac 
companying  them  when  such  cans,  boxes,  packages,  or  containers  are 
imported  wholly  or  partly  filled  with  merchandise  exempt  from  duty 
(except  liquids  and  merchandise  commercially  known  as  drugs)  and 
which  is  conmioidy  dealt  in  at  wholesale  in  the  country  of  original 
exportation  in  bulk  or  in  packages  exceeding  five  pounds  in  capacity: 
Provided  further.  That  paper,  cardboard,  or  pasteboard  wrappings  or 
containers  that  are  made  and  used  only  for  the  puri)ose  of  holding  or 
containing  the  article  with  which  they  are  filled,  and  after  such  use  are 
mere  waste  material,  shall  not  be  dutiable  unless  their  contents  are 
dutiable. 

1897  (No  corresi)onding  pi'ovision.) 

1894  (No  corresponding  provision.) 

1890  (No  corresponding  provision.) 

1883  (No  corresponding  provision.! 

DECISIONS. 

Sardine  Tins. — The  merchandise  is  hermetically  sealed  tin  boxes  contain- 
ing sardines,  each  box  accompanied  by  a  separate  piece  of  tin  having  fianged 
sides,  so  that  after  the  can  has  been  opened  this  separate  cover  can  be  pressed 
down  to  form  a  protection  for  the  remainder  of  the  contents  of  the  tin  if  it  is 
desired  to  use  only  a  portion  thereof.  The  separate  covers,  assessed  as  lacquered 
tins  under  paragraph  195,  tariff  act  of  1909,  were  held  not  to  constitute  an 
entirety  as  part  of  the  coverings  as  claimed,  but  were  found  properly  dutiable 
as  manufactures  of  metal.— Ab.  34373  (T.  D.  .34033). 

Lacquered  Metal  Boxes. — The  importation  was  of  small  lacquered  metal 
boxes,  having  a  slit  in  the  top  and  a  lock  thereupon  accompanied  by  a  key. 
They  were  classified  for  dutiable  purposes  by  the  collector  at  the  port  of  New 
York  under  the  provisions  of  paragraph  195. 

The  legislative  history  of  this  paragraph  makes  it  clear  tliat  containers 
under  paragraph  195,  tariff  act  of  1909,  are  such  as  are  ordinarily  employed 
in  the  transportation  of  merchandise.  The  goods  of  the  imi)ortation  are  not 
containers  in  that  sense.— Woolworth  &  Co.  v.  U.  S.  (Ct.  Cust.  AppLs.),  T.  D. 
33478;   (G.  A.  7391)   T.  D.  .32821  reversed. 

Lacquered  Tin  Bo.ves  Containing'  Paints. — Subsection  18  of  section  28, 
tariff  act  of  1909,  makes  provision,  it  is  true,  for  a  duty  on  containers,  but 
paragraph  195  of  that  act  carries  a  specific  I'rovision  for  certain  sorts  of  con- 


MISCELLANEOUS   PROVISIONS   IN   PRIOR   ACTS.  1211 

tainers,  and  the  niorchandise  here  falls  directly  within  that  specific  provision. 
Lacquered  metal  boxes,  with  compartments  and  hinged  lids,  containing  paints, 
though  the  lids  be  used  as  palettes,  are  dutiable  under  that  paragraph  (195).— 
Illfelder  &  Co.  et  al.  v.  U.  S.  (Ct.  Gust.  Appls.),  T.  D.  32040;  (G.  A.  Ab.  24S07) 
T.  D.  31300  affirmed. 

Metal  Coverings,  Cylindrical,  Lithographed. — Metal  boxes  or  tins,  litho- 
graphically printed,  imported  empty,  and  designed  for  use  as  coverings  for 
metal  polish,  are  dutiable  under  the  provision  in  paragraph  195,  tariff  act  of 
1909,  for  "cans,  boxes,  packages,  composed  wholly  or  in  chief  value  of  metal 
lacquered  or  printed  by  any  process  of  lithography  whatever,  if  filled  or  un- 
filled, and  whether  their  contents  be  dutiable  or  free,"  rather  than  under  the 
provision  in  paragraph  151  for  "  cylindrical  vessels  for  holding  gas,  liquids, 
or  other  material,  whether  full  or  empty." — T.  D.  31473  (G.  A.  7197). 
Paper  Wrappings  or  Containers. 

Proviso  to  Paragraph  195  and  Subsection  18  of  Section  28,  Tariff  Act 
OF  1909. — The  proviso  to  paragraph  195,  tariff  act  of  1909,  is  perhaps  broader 
than  it  was  necessary  to  make  it,  but  it  is  apt,  nevertheless,  and  it  is  held  to 
have  been  intended  to  save  for  operation  subsection  18  of  section  28  of  that 
act  making  dutiable  other  containers  than  those  enumerated  in  paragraph  195. 

Paragraph  195,  Tariff  Act  of  1909,  and  Its  Last  Proviso. — The  clause 
"  shall  not  be  dutiable  unless  their  contents  are  dutiable "  in  a  proviso  to 
paragraph  195,  tariff  act  of  1909.  does  not  affirmatively  or  otherwise  impose 
any  duties.— U.  S.  v.  Matagrin  (Ct.  Gust.  Appls.),  T.  D.  31406;  (G.  A.  7015) 
T.  D.  30571  affirmed. 
Metal  Coverings. 

"  Hermetically  Sealed  "  Receptacles. — Onlj'  such  receptacles  as  have  been 
made  secure  against  leakage  and  air  by  fusing,  welding,  brazing,  or  soldering 
the  metal  parts  together  are  "  hermetically  sealed  by  soldering  or  otherwise  " 
within  the  meaning  of  paragraph  195,  tariff  act  of  1909. 

Friction-Top  Cans. — A  metal  can,  lithographically  printed,  the  closure  of 
which  is  effected  by  a  friction  top,  or  cover,  and  which  is  thereby  made  air- 
tight, is  not  "  liermetically  sealed,"  and  therefore  not  within  the  excepting 
clause  of  paragraph  195.  act  of  1909,  but  dutiable  under  said  paragraph  as 
"cans,  printed  by  lithography."— T.  D.  31163   (G.  A.  7144). 

1909  234.  Cabbages,  2  cents  each. 

1897  242.  Cabbages,  3  cents  each. 

1894  425.  Cabbages.     (Free.) 

1890  273.  Cabbages,  3  cents  each. 

1883  (Not  enumerated.) 

1909  498.  Arseniate  of  aniline. 

1897  480.  Arseniate  of  aniline. 

1894  383.  Arseniate  of  alinine. 

1890  490.  Arseniate  of  aniline. 

1883  602.  Arseniate  of  aniline. 

1909  606.  Lac  spirits. 

1897  .593.  Lac  spirits. 

1894  528.  Lac  spirits. 

1890  627.  Lac  spirits. 

1883  542.  Lac  spirits. 


1212  DIGEST   OF   CUSTOMS    DECISIONS. 

DECISION  UNDER  THE  ACT  OF  1890. 

So-Called  Lac  Spirits. — The  nrtic-le  known  in  the  commerce  of  this  country 
as  lac  spirits  consists  of  chloride  of  tin  in  liquid  solution,  and  is  used  as  a 
mordant  in  connection  with  lac  dye  for  producing  colors  on  textile  fabrics. — 
T.  D.  12953  (G.  A.  1504). 

1909  66  7.   Sausages,  bologrna. 

1897  655.   Sausages,  bologna. 

1894  406.  Bologna  sausages. 

1890  509.  Bologna  sausages. 

1883  650.  Bologna  sausages. 

1909  684.  S  tor  ax,  or  sty  rax. 

1897  672.  Storax,  or  styrax. 

1894  039.  Storax,  or  styrax. 

1890  724.  Storax,  or  styrax. 

1883  5SS.  Storax,  or  styrax. 

The  following  are  specific  provisions  of  the  tariff  act  of  1897  which  no  not 
api)ear  as  such  in  the  act  of  1913 : 


1897 


481.  Art  educational  stops,  compo.sed  of  glass  and  metal  and  valued 
at  not  more  than  6  cents  per  gross. 


384.  Art  educational  stops,  composed  of  glass  and  metal  and  valued 
^^        at  not  more  than  6  cents  per  gross. 

491.  Art  educational  stops,  composed  of  glass  and  metal  and  valued 
^^^      at  not  more  than  6  cents  per  gross. 

1883         (Not  enumerated.) 

1897  506.  Brazil  paste. 

1894  410.  Brazil  paste. 

1890  517.  Brazil  paste. 

1883  522.  Brazil    paste. 

DECISION  UNDER  THE  ACT  OF  1897. 

Brazilien  Cement  Not  Brazil  Paste. — Brazil  paste,  the  free  admission  of 
which  is  provided  for  in  paragraph  506,  tariff  act  of  1897,  is  apparently  an 
unknown  commodity,  and  Brazilien  cement,  .so-called,  exported  from  Germany, 
is  not  entitled  to  free  admission  under  this  paragraph. — T.  D.  27714  (G.  A. 
6477). 

1897         542.  Cutcli. 
1894         464.  Cutch. 
1890         554.  Cutcli. 
1883         531.  Cutch. 

DECISION  UNDER  THE  ACT  OF  1897. 

Cutch  From  Mangrove  Bark. — An  extract  of  the  bark  of  the  mangrove  tree, 
used  chiefly  in  tanning,  is  commercially  known  as  "  cutch  "  and  free  of  duty 
as  such  under  paragraph  542,  tariff  act  of  1897. 

"  Cutch "  is  a  word  derived  from  the  specific  name  of  the  acacia  catechu. 
The  cutch  early  imported  into  this  country  was  probably  prepared  altogether 
from  the  wood  of  this  tree,  and  was  used  chiefly,  though  not  altogether,  for 


MISCELLANEOUS   PROVISIONS   IN    PRIOR   ACTS.  1213 

dyeing.  Before  1897  an  extract  from  the  bark  of  the  mangrove  was  imported 
for  the  same  use  and  was  commercially  known  as  cutch.  The  introduction  of 
anilin  dyes  largely  displaced  cutch  of  either  sort  as  a  pigment,  but  a  consider- 
able use  in  tanning  leather  was  found  alike  for  the  prepared  wood  of  the  acacia 
and  for  the  prepared  bark  of  the  mangrove. — U.  S.  v.  Marden  (G.  C),  T.  D. 
30236. 

1897  704.  Yams. 

1894  689.  Yams. 

1890  760.  Yams. 

1883  820.  Yams. 

The  following  are  specific  provisions  of  the  tariff  act  of  1894  which  do  not 
appear  as  such  in  the  act  of  1913. 

1894        385.  Articles  imported  by  the  United  States.      (Free.) 
1890         (No  corresponding  provision.) 

1883        ^^^'  ^'"ticles  imported  for  the  use  of  the  United  States,  provided  that 
the  price  of  the  same  did  not  include  the  duty.     (Free.) 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Importations  by  United  States  Being  Free,  Can  Not  Be  Sold  for  Non- 
payment of  Duties. — Where  property  is  purchased  abroad  by  the  United 
States,  and  is  shipped  to  this  country  to  be  delivered  to  the  United  States  on 
the  payment  of  the  purchase  money,  and  is  landed  under  permit  and  placed  in 
a  public  store,  the  legal  right  of  property  therein  is  vested  in  the  United 
States,  subject  only  to  the  vendor's  lien  for  the  purcha.se  money. 

Such  property,  being  imported  for  the  United  States,  is  not  subject  to  any 
import  duty,  and  therefore  the  sale  of  it  by  the  collector  for  the  nonpayment 
of  duty  is  void. 

And  if  such  property  be  in  the  actual  possession  of  the  United  States  at  the 
time  of  the  sale,  and  it  be  taken  from  that  possession  by  the  purchaser  at  the 
sale,  the  United  States  are  entitled  to  recover  its  possession  by  an  action  of 
replevin.— U.  S.  v.  Lutz  (2  Blatchf.,  383),  26  Fed.  Cas.,  1023. 


1894        4241.  Burlaps.     *     *     *      (Free.) 
1890 


1883 


364.  Burlaps,  not  exceeding  sixty  inches  in  width, 'of  flax,  jute,  or 
hemp,  or  of  which  flax,  jute,  or  hemp,  or  either  of  them,  shall  be  the 
component  material  of  chief  value  (except  such  as  may  be  .suitable  for 
bagging  for  cotton),  If  cents  per  pound. 

338.  Burlaps,  not  exceeding  sixty  inches  in  width,  of  flax,  jute,  or 
hemp,  or  of  which  flax,  jute,  or  hemp,  or  either  of  them,  shall  be  the 
component  material  of  chief  value  (except  such  as  may  be  suitable  for 
bagging  for  cotton),  30  per  centum  ad  valorem. 

DECISIONS  UNDER  THE  ACT  OF  1894. 

Jute  Burlaps,  Dyed,  Colored,  or  Striped. — The  fact  that  articles  which 
in  their  natural  color  are  known  as  burlaps  are  dyed  or  colored  does  not  neces- 
sarily change  their  classification.  Held,  that  dyed,  colored,  or  striped  burlaps 
of  jute  are  free  of  duty  under  the  provision  for  "  burlaps  "  in  paragraph  424*, 
and  not  dutiable  as  manufactures  of  jute,  not  specially  provided  for,  in  para- 
graph 277.  U.  S.  V.  White  (suit  2.^28,  not  reported).  In  re  Lamb  (G.  A.  2263) 
and  In  re  Collins  (G.  A.  3367)  followed.— T.  D.  22988  (G.  A.  4916). 


1214  DIGEST    OF    CUSTOMS    DECISIONS. 

Jute  Canvas  or  Padding,  plain  woven,  heltl  free  as  "burlaps"  under  para- 
grapli  424i.  Twilled  jute  canvas  held  not  to  be  burlaps  under  said  paragraph 
424*.  but  dutiable  under  paragraph  277.— T.  D.  17!X)2  (G.  A.  3837). 

Pelissier  Padding  made  exclusively  of  jute  and  invoiced  as  jute  padding 
is  burlaps.— T.  D.  17482   (G.  A.  3G21). 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Burlaps  (So  Called). — A  coarse  woven  fabric  composed  of  jute,  with  sin- 
gle warp  and  weft,  containing  from  26  to  34  threads  to  the  square  inch,  suit- 
able for  use  as  padding  for  men's  clothing  and  also  for  making  bags,  often 
designated  in  trade  as  padding,  military  canvas,  or  clothiers'  canvas  or  par- 
celing, but  also  coujiuei-cially  known  as  burlaps,  held  dutiable  as  burlaj)s. — 
T.  D.  12.570   (G.  A.  1254). 

Canvas  Padding. — Goods  made  of  jute  plain  woven,  with  a  single  warp  and 
single  weft,  from  18  to  24  inches  wide,  containing  variously  from  11  to  13 
threads,  warp  and  weft,  respectively,  to  19  by  23  threads,  known  as  "  burlaps," 
"  canvas,"  "  military  canvas,"  and  "  ptidding,"  are  dutiable  as  burlaps. — T.  D. 
12357  (G.  A.  1129)  ;  affirmed,  In  re  White  (C.  C),  53  Fed.  Rep.,  787. 

Jute  Scrims  are  dutiable  as  burlaps.— T.  D.  14.545  (G.  A.  2337). 

Striped,  Checked,  and  Cream-Colored  Burlaps. — Jute  cloth,  single  warp 
and  single  weft,  checked  with  red  and  yellow  stripes,  used  for  making  fancy 
tags  for  covering  horses,  sometimes  called  Hessians  or  Hessian  cloth,  is  dutiable 
as  burlaps. 

Blue  striped  jute  cloth  single  warp  and  single  weft  made  of  jute,  used  for 
making  bags,  chietiy  for  packing  hams,  is  burlaps.— T.  D.  14379  (G.  A.  2203). 

DECISION  UNDER  THE  ACT  OF  1883. 

Jute  Padding  or  Canvas  is  dutiable  as  a  manufacture  of  jute  and  not  as 
burlaps.— T.  D.  10231  (G.  A.  9). 


1894 


426.  Old  coins  and  medals,  and  other  antiquities,  but  the  term  "  antiq- 
uity "  as  used  in  this  Act  shall  include  only  such  iirticles  as  are  suitable 
for  .souvenirs  or  cabinet  c()lle(ti<nis,  and  which  shall  have  been  produced 
at  any  period  prior  to  the  year  seventeen  hundred.     (Free.) 

524.  Cabinets  of  old  coins  and  medals,  and  other  collections  of  antiq- 
uities, but  the  term  "  antiquitit^s  "  as  used  in  this  Act  shall  include  only 
1890    such  articles  as  are  suitable  for  .souvenirs  or  cabinet  collections,   and 
which  shall  have  been  produced  at  any  pericui  prior  to  the  year  seventeen 
hundred.      (Free.) 

069.  Cabinets  of  coins,  medals,  and  all  other  collections  of  antiquities. 
( Free. ) 

DECISIONS  UNDER  THE  ACT  OF  1890. 


1883 


Antiquities. — The  "  collections  of  antiquities  "  include  only  such  collections 
of  antique  articles  as  are  commonly  recognized  to  be  suitable  for  "  cabinet  col- 
lections "  according  to  the  taste  and  usage  of  collectors  of  antiquarian  and 
artistic  curiosities — that  is,  suitable  to  he  assembled  together  in  boxes,  drawers, 
or  like  receptacles,  or  in  any  small  apartment  where  articles  of  certu,  coins, 
and  other  bric-a-brac  are  usually  deposited  for  exhibition,  study,  and  gratifica- 
tion of  per.'4f)nal  ta)^e,  or  other  like  purpo.se. 

An  antique  oriental  rug  owned  by  a  third  person,  but  imported  by  a  dealer 
in  antiquities,  together  with  certain  antique  tapestries  owned  by  himself,  are 
free  under  this  paragraph. 

A  painting  on  canvas  9  by  3  feet  in  dimensions,  representing  a  mythological 
subject  and  produced  prior  to  the  year  1700,  which  was  imported  together  with 


MISCELLANEOUS    PROVISIONS    IN    PRIOR    ACTS.  1215 

certain  antique  tapestries  by  a  dealer  in  antiquities,  is  dutiable  under  para- 
graph 465  as  a  painting  and  is  not  free  under  paragrapli  524  as  a  part  of  a 
collection  of  antiquities. — In  re  Glaenzer  (C.  C),  67  Fed  Rep.,  532. 

Antiques. — Four  tapestries  of  different  sizes,  each  belonging  to  a  period 
prior  to  1700  and  purchased  for  the  purpose  of  being  added  to  a  collection  of 
curiosities  and  bric-a-brac,  constitute  a  "  collection  of  antiquities."  49  Fed. 
Rep.,  730,  reversed. 

Where  a  known  and  acknowledged  collection  of  antiquities  was  purchased 
abroad  and  sent  to  this  country,  the  fact  that  a  single  vase  of  such  collection 
chanced  to  be  sent  with  a  separate  invoice  and  without  its  companions  does  not 
disturb  its  character  as  a  "  collection  of  antiquities." 

A  single  bronze  .statuette  imported  for  the  purpose  of  being  added  to,  and 
becoming  a  part  of,  a  preexisting  collection,  is  dutiable  under  paragraph  465 
as  statuary  wrought  by  hand  and  is  not  free  as  a  collection  of  antiquities  under 
paragraph  524. — In  re  Glaenzer;  In  re  Stern;  In  re  Marquand  (C.  C.  A.),  55 
Fed.  Rep.,  642. 

Articles  Imported  for  Sale. — ^A  collection  of  antiquities  produced  prior  to 
the  year  1700  is  free,  irrespective  of  the  intention  of  the  importer  to  sell  the 
collection  or  parts  thereof  after  its  importation. — Godwin  v.  U.  S.  (C.  C),  66 
Fed.  Rep.,  739. 

Articles  Imported  Separately. — Antique  articles  (a  piece  of  tapestry,  a 
painting,  and  three  pictures)  purchased  in  separate  places,  in  the  course  of  a 
trip  to  Europe,  and  imported  each  by  itself,  without  having  been  assembled 
together,  are  not  fi-ee  under  this  paragraph  as  a  collection  of  antiquities.  72 
Fed.  Rep.,  49.  affirmed.— Davis  v.  U.  S.  (C.  C.  A.),  77  Fed.  Rep.,  172. 

Opal,  Antique.— A  single  antique  opal  produced  at  a  period  prior  to  1700 
is  dutiable  under  paragraph  452  and  is  not  free  under  paragraph  524  as  a 
collection  of  antiquities,  notwithstanding  it  was  imported  with  other  articles, 
whose  production  prior  to  1700  had  not  been  satisfactorily  established  by  evi- 
dence.—Tiffany  V.  U.  S.   (CO.),  66  Fed.  Rep.,  729, 

Painting,  Not  Part  of  a  Collection. — A  painting  produced  before  the  year 
1700  is  dutiable  under  paragraph  465,  and  is  not  free  under  paragraph  524  as 
part  of  a  collection  of  antiquities. 

Whether  or  not  an  article  produced  at  such  period  is  within  this  provi- 
sion does  not  depend  upon  the  fact  whether  it  has  belonged  to  a  collection  of 
antiquities  or  is  imported  to  add  to  such  a  collection,  but  whether  it  is  a  part 
of  such  a  collection  when  it  is  brought  in. — U.  S.  v.  Gunther  (C.  C.  A.),  71 
Fed.  Rep.,  499. 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Antiques. — This  paragraph  does  lyt  cover  antiquities  which  do  not  form  a 
collection. 

Rugs  the  product  of  the  sixteenth  century,  imported  at  different  times  as 
articles  of  merchandise,  are  not  free  as  collections  of  antiquities. 

Curtains  made  of  lace,  the  product  of  the  sixteenth  and  seventeenth  cen- 
turies, are  not  free  as  collections  of  antiquities. — Baumgarten  v.  Magone 
(C.  C),  41  Fed.  Rep.,  770. 

Portrait,  Free  as  Addition  to  Collection. — A  portrait  by  an  old  master  (Du- 
chesse  de  Croye,  by  Rubens,  before  1700),  imported  by  the  owner  of  a  collection 
of  such  portraits  for  the  purpose  of  adding  to  his  collection,  is  free  under  this 
paragraph,  although  the  portrait  is  the  only  one  of  the  collection  imported  at 
the  time. — Marine  v.  Robson   (C.  C),  47  Fed.  Rep.,  34. 


1216  DIGEST   OF   CUSTOMS   DECISIONS. 

Rugs,  Antique. — A  single  uiiental  rug  of  the  sixtei'iith  century  bought  in  Paris 
at  nearly  the  same  time  with  one  other  antique  rug  and  three  articles  of  antique 
tapestries  and  four  other  oriental  rugs  purchased  in  Constantinople  by  the 
same  purchaser  for  the  purpose  of  being  added  to  a  collection  of  old  furniture, 
bric-a-brac,  etc.,  in  the  private  house  of  the  owner,  although  not  imported  in 
the  same  vessel  as  the  other  articles,  is  free  and  is  not  dutiable  under  para- 
graph 378.— In  re  Godwin  (C.  C),  46  Fed.  Rep.,  361. 

Violin, — A  single  article  (Jacobus  Stainer  violin  of  1655)  does  not  consti- 
tute a  collection  of  antiquities.— T.  D.  10488  (G.  A.  138). 

DECISIONS  UNDER  STATUTES  PRIOR  TO  THE  ACT  OF  1883. 

Antiquities. — The  item  making  free  "  cabinets  of  coins,  etc.,"  embraces  all 
collections  of  antiquities  within  the  ordinary  meaning  of  those  words.  It  is 
not  limited  to  collections  of  antiquities  ejusdem  generis  with  coins  and  medals. 
This  item,  dating  back  to  the  tariff  of  1846,  has  ever  since  continued  without 
change,  and  must  be  held  to  have  the  same  meaning  now  that  it  had  then. 

The  addition  to  the  free  list  of  "  collections  of  antiquities,  especially  im- 
ported and  not  for  sale,"  is  by  this  act  declared  to  be  designed  to  extend  the 
free  list.  It  can  not,  therefore,  by  implication  be  suffered  to  change  the  mean- 
ing of  the  item  "  cabinets  of  coins,  medals,  and  all  other  collections  of  antiqui- 
ties," nor  make  collections  of  antiquities  dutiable  now  when  not  dutiable 
before. 

Though  this  construction  leaves  the  act  of  1870  superfluous,  the  practice  and 
policy  of  the  Government  for  at  least  24  years,  admitting  "  collections  of  an- 
tiquities," should  not  be  reversed  except  upon  some  new  provision  repugnant 
to  the  old ;  and  this  item  is  not  repugnant. — Sixty-five  Terra  Cotta  Vases,  10 
Fed.   Rep.,  880. 

1894        4  75.  Farina.      (Free.) 
1890         565.  Farina.     (Free.) 
1883         694.   Farina.      (Free.) 

4  76.  Fashion  plates,  engraved  on  steel  or  copper  or  on  wood,  colored 
*°^*    or  plain.     (Free.) 

.566.  Fashion  plates,  engraved  on  steel  or  copper  or  on  wood,  colored 
^*^"    or  plain.      (Free.) 


1883 


695.  Fashion  plates,  engraved  on  steel  or  on  wood,  colored  or  plain. 
(Free.) 


1894        4  78.  Feldspar.     (Free.) 
1890         568.   Feldspar,      (liee.) 
1883         612.  Feldspar.     (Free.) 

1894        545.  Magnets.      (Free.) 
1890        642.  Magnets.      (Free.) 
1883         736.  Magnets.     (Free.) 

582.  Peltries  and  other  usual  goods  and  effects  of  Indians  passing  and 
repassing  the  boundary  line  of  the  United  States,  under  such  regulations 
1894    as  the  Secretary  of  the  Treasury  may  prescribe:  Provided,  That  this  ex- 
emption siiall   not  apply   to  goods  in  bales  or  other  packages  unusual 
among  Indians.      (Free.) 

674.  Peltries  and  other  usual  goods  and  effects  of  Indians  passing  oi" 

repassing  the  boundary  line  of  the  United  States,  under  such  regulations 

1890    as  the  Secretary  of  the  Treasury  may  prescribe:  Provided,  That  this  ex- 


MISCELLANEOUS   PROVISIONS   IN    PRIOR   ACTS,  1217 

emption  shall  not  apply   to  goods  in  bales  or  other  packages  unusual 
among  Indians.      (Free.) 

Sec.  2512.  That  no  duty  shall  he  levied  or  collected  on  the  importation 
of  peltries  brought  into  the  Territories  of  the  United  States  by  Indians, 
nor  on  the  proper  goods  and  effects,  of  whatever  nature,  of  Indians  pass- 
1883  ing  or  repassing  the  boundary  line  aforesaid,  unless  the  same  be  goods  in 
bales  or  other  large  packages  unusual  among  Indians,  which  shall  not  be 
considered  as  goods  belonging  to  Indians,  nor  be  entitled  to  the  exemp- 
tion from  duty  aforesaid. 

DECISIONS  UNDER  THE  ACT  OF  1890. 

Free  Entry  of  Indians'  Effects. — Boxes  of  moccasins  and  snowshoes,  the 
effects  of  an  Indian,  held  to  be  free  without  regard  to  quantity. — T.  D.  15015 
(G.  A.  2592). 

1894        594.  Polishing  stones  and  burnishing  stones.     (Free.) 
1890         684.  Polishing  stones.     (Free.) 
1883         765.  Polishing  stones.     (Free.) 


1894 


600.  Quills,  prepai-ed  or  unprepared,  but  not  made  up  into  complete 
articles.     (Free.) 


689.  Quills,  prepared  or  unprepared,  but  not  made  up  into  complete 
articles.     ( Free. ) 


1890 

1883        768.  Quills,  prepared  or  unprepared.      (Free.) 


1894        609.   Sauerkraut.      (Free.) 
1890         697.  Sauerkraut.     (Free.) 
1883         775.  Sauerkraut.     (Free.) 

1894        610.   Sausage  skins.      (Free.) 
1890         698.  Sausage  skins.     (Free.) 
1883         776.  Sausage  skins.     (Free.) 

1894         620.   Snails.      (Free.) 
1890         70S.  Snails.     (Free.) 
1883         789.  Snails.     (Free.) 

1894        624.  Sparterre,  suitable  for  making  or  ornamenting  hats.     (Free.) 
1890         711.  Sparterre,  suitable  for  making  or  ornamenting  hats.     (Free.) 
1883         792.  Sparterre,  for  making  or  ornamenting  hats.     (Free.) 

DECISIONS  UNDER  THE  ACT  OF  1883. 

Sparterre. — Sheets  of  woven  willow  with  a  backing  of  thin  cotton  cheese 
cloth  glued  on  held  to  be  free  as  sparterre.— T.  D.  11691  (G.  A.  796). 

The  following  are  specific  provisions  in  the  tariff  act  of  1883  which  do  not 
appear  as  such  in  any  subsequent  tariff  act : 

25.  Oil  of  bay  leaves,  essential,  or  bay  rum  essence  or  oil,  $2.50  per  pound. 
34.  Ammonia  aqua,  or  water  of  ammonia,  20  per  centum  ad  valorem. 
107.  Hoffman's  anodyne,  30  cents  per  pound. 
113.  Oil  of  cognac,  or  oenantic  ether,  $4  per  ounce. 
115.  Oil  or  essence  of  rum,  50  cents  per  ounce. 

339.  Oilcloth   foundations,   or  floorcloth   canvas,   or  burlaps  exceeding  sixty 
inches  in  Avidth,  made  of  flax,  jute,  or  hemp,  or  of  which  flax,  jute,  or  hemp,  or 

60690°— 18— VOL  1 77 


1218  DIGEST    OF   CUSTOMS   DECISIONS. 

either  of  them,  shall  ho  tlie  component  material  of  fhief  value,  40  per  centum 
ad  valorem. 

349.  Russia  and  otlu>r  sheetings,  of  llax  or  honii),  hrown  or  white,  35  per 
centum  ad  valorem. 

410.  Cardcases,  pockethooks.  shell  boxes,  and  all  similar  articles,  of  whatever 
material  composed,  and  by  whatever  name  known,  not  specially  enumerated  or 
provided  for  in  this  Act.  35  per  centum  ad  valorem. 

412.  Carria;i:es,  and  jtarts  of,  not  .sptn-ially  enumerated  or  i)rovide(l  for  in  this 
Act.  35  per  centum  ad  valorem. 

421.  Coral,  cut,  manufactured,  or  set,  25  per  centum  ad  valorem. 

430.  Finishing  powder,  20  i)er  centum  ad  valorem. 

449.  Hat  bodie.s  of  cotton,  35  per  centum  ad  valorem. 

457.  Japanned  ware  of  all  kinds,  not  specially  enumerated  or  provided  for  in 
this  Act,  40  per  centum  ad  valorem. 

455.  India-rubber  boots  and  shoes,  25  per  centum  ad  valorem. 

47.5.  Philo.sophical  apparatus  and  instruments,  35  per  centum  ad  valorem. 

484.  Scagliola,  and  composition  tops  for  tables  or  for  other  articles  of  furni- 
ture. 35  per  centum  ad  valorem. 

485.  Sealing  wax.  20  per  centum  ad  valorem. 

490.  Teeth,  manufactured,  20  per  centum  ad  valorem. 
664.  Brime.     (Free.) 
772.  Root  flour.     (Free.) 


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